CopyAgo (Fla. Att'y Gen. 1981).
Published | Florida Attorney General Reports
...ent in an individual mobile home to already existing pipes, sewers and lines, but does not include construction or installation of new utility systems in, on, or under real property. 3. Mobile home park operators are not covered by the provisions of s. 205.193 , F.S., unless they are also licensed as dealers or manufacturers. AS TO QUESTION 1: Section 205.193 provides: Mobile home setup operations; local license prohibited; exception....
...AGO 080-101 (concluding, among other things, that such setup operations are, as to mobile home dealers and manufacturers, regulated by the state (pursuant to ch. 320) and municipalities may not tax or regulate such activity, except as expressly provided by s. 205.193 )....
...a properly licensed plumbing or electrical contractor. As discussed above, the construction or installation of such utility systems is not included within the definition of `setup' as that term is used in the above referenced statutes. Additionally, s. 205.193 does not deal with and makes no reference whatsoever to `mobile home park operators ,' and thus they are not affected by the conclusions reached in Questions 1 and 2 unless they are also licensed as dealers or manufacturers....
CopyAgo (Fla. Att'y Gen. 1980).
Published | Florida Attorney General Reports
G. R. McClelland City Attorney Largo QUESTIONS: 1. Does s. 205.193 , F....
...S., preclude the City of Largo from levying and collecting an occupational license tax from mobile home manufacturers and dealers, licensed by the state pursuant to ch. 320, F. S., who have a permanent location or branch offices located within the city? 2. Does s. 205.193 prohibit the city from levying and collecting an occupational license tax from mobile home park operators, licensed by the state as mobile home dealers or manufacturers, who also engage in the business of selling mobile homes? 3. Does s. 205.193 require a mobile home dealer to obtain a separate, city-issued (revenue type) occupational license for his dealer operation at a permanent business location (a mobile home park) within the city? SUMMARY: Until legislatively or judicially clarified or determined otherwise, s. 205.193 , F....
...S., does not preclude the City or Largo from levying and collecting an occupational license tax from mobile home manufacturers and dealers licensed as such by the state pursuant to ch. 320, F. S., who have a permanent location or branch offices located within the city. Nor does s. 205.193 prohibit the city from levying and collecting an additional occupational license tax as a mobile home dealer from a mobile home park operator, licensed by the state as a mobile home dealer or manufacturer, who also engages in the business of selling mobile homes at such mobile home park. Section 205.193 requires a mobile home dealer to obtain a separate city-issued (revenue type) occupational license for his dealer operation at a permanent business location (a mobile home park) within the city. Your inquiry notes confusion as to the proper construction of ch. 79-120, Laws of Florida, since the statutory reviser codified the law as s. 205.193 , F....
...No other licensing of any form or nature is prohibited, and no other person or entity engaged in the business of performing such setup operations (as defined by s.
320.822 (7), F. S.), falls within the scope of the prohibition contained in ch. 79-120 (or in s.
205.193 , F....
...S., except when the regulatory activity has been preempted by the state. See ss.
205.022 (1) and
166.221 ; cf . AGO 074-21. The term `licensed to engage in (setup operations as defined in s.
320.822 (7), F. S.),' as used in ch. 79-120, supra , and in s.
205.193 does not differentiate between revenue licenses or license taxes and regulatory licenses or fees....
...320.822 (7) and to preempt such taxing or regulatory authority to the state. See ss.
166.021 (1) and (3)(c) and
166.221 , F. S.; see also s. 1(a), Art. VII, State Const. However, the proviso or exception from the general prohibition contained in ch. 79-120 and in s.
205.193 operates to prevent any misinterpretation and takes out of the general licensing prohibition the `local occupational license' or occupational license tax required under the provisions of ch....
...y the state, and municipalities may not tax or regulate such activity. Neither may they prescribe any conditions on the issuance of the above-mentioned local occupational license other than those required by ch. 320, F. S. Section 1, ch. 79-120, and s. 205.193 ....
...1936); its office is not to enlarge or extend the act of which it is a part, Farrey v. Bettendorf,
96 So.2d 889 (Fla. 1957). Thus, the proviso under consideration operates to exclude any possible ground of misinterpretation and to take out of the general prohibition contained in ch. 79-120 and s.
205.193 only the local occupational license or occupational license tax required of state-licensed mobile home dealers or manufacturers for their permanent business locations or branch offices....
...e tax under the provisions of ch. 205 from a state-licensed mobile home dealer or manufacturer, in such capacity, who maintains a permanent business location or branch office within the municipality. Except for the section heading, the provisions of s. 205.193 , F. S., are identical to those contained in s. 1 of ch. 79-120, supra , as hereinbefore set forth, and the foregoing analysis and construction of the provisions of ch. 79-120 and its effect and operation apply with equal force and effect to s. 205.193 ....
...11.242 (5)(c). F. S. Your letter also notes that the caption that appears in ch. 79-120, supra , was `setup operations; county license prohibited,' but that the revision process produced `mobile home setup operations; exemption' as the caption for s. 205.193 , F. S. The legislative intent expressed in the title of ch. 79-120 and in the body thereof will control over any apparently inconsistent caption or section heading contained in either ch. 79-120 or s. 205.193 ....
...S., has not caused any change in it as enacted. Similarly, the above-noted changes in the wording of the caption or section heading have brought about no substantial change in the legislative intent or effect of the statute. Your second question asks whether s. 205.193 , F....
...home park operators, licensed by the state as mobile home dealers or manufacturers, who also engage in the business of selling mobile homes. To reiterate, the proviso, or exception from the general prohibition contained in ch. 79-120, supra , and in s. 205.193 , operates to take out of the general licensing prohibition the `local occupational license' or occupational license tax required under the provisions of ch....
