The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

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F.S. 205.065

205.065 Exemption; nonresident persons regulated by the Department of Business and Professional Regulation.—If any person engaging in or managing a business, profession, or occupation regulated by the Department of Business and Professional Regulation has paid a business tax for the current year to the county or municipality in the state where the person’s permanent business location or branch office is maintained, no other local governing authority may levy a business tax, or any registration or regulatory fee equivalent to the business tax, on the person for performing work or services on a temporary or transitory basis in another municipality or county. Work or services performed in a place other than the county or municipality where the permanent business location or branch office is maintained may not be construed as creating a separate business location or branch office of that person for the purposes of this chapter. Any properly licensed contractor asserting an exemption under this section who is unlawfully required by the local governing authority to pay a business tax, or any registration or regulatory fee equivalent to a business tax, has standing to challenge the propriety of the local government’s actions, and the prevailing party in such a challenge is entitled to recover a reasonable attorney’s fee.

History.—s. 32, ch. 92-203; s. 11, ch. 94-218; s. 1484, ch. 95-147; s. 6, ch. 99-254; s. 18, ch. 2006-152.

F.S. 205.065 on Google Scholar

F.S. 205.065 on Casetext

Amendments to 205.065

Arrestable Offenses / Crimes under Fla. Stat. 205.065

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 205.065.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES v. BERNEL- AVEJA, B., 844 F.3d 206 (5th Cir. 2016)

. . . . § 205.060; § 205.065 (2015) N.J. Stat. Ann. § 20:18-2(1) (West 2015) N.M. Stat. . . . Though section 205.060 does not require an unlawful entry, section 205.065 provides for an inference . . .

UNITED STATES v. HISER,, 532 F. App'x 648 (9th Cir. 2013)

. . . Reading the Nevada burglary statute in conjunction with Nev.Rev.Stat. 205.065, as the government contends . . .

TUCKER, v. L. WOLFF, Jr., 581 F.2d 235 (9th Cir. 1978)

. . . Rev.Stat. 205.065, that anyone who unlawfully enters one of those structures does so “with intent to . . . If the district court reaches the issue, it should carefully consider the validity of Nev.Rev.Stat. 205.065 . . .

J. SCHNEPP, v. G. HOCKER,, 439 F.2d 712 (9th Cir. 1971)

. . . This time he asserts there is an unconstitutional presumption against him in Nevada Revised Statutes § 205.065 . . .