Florida Statute 206.61 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

View Entire Chapter

F.S. 206.61

206.61 Municipal taxes, limited.—No municipality or other political subdivision shall levy or collect any fuel tax or other tax measured or computed by the sale, purchase, storage, distribution, use, consumption, or other disposition of motor fuel. However, nothing herein shall prevent the levying by municipalities or other political subdivisions of reasonable flat license fees or taxes upon the business of selling gasoline at wholesale or retail.

History.—s. 23, ch. 26718, 1951; s. 1, ch. 70-995; s. 2, ch. 93-71; s. 65, ch. 95-417.

Note.—Former s. 209.22.

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Amendments to 206.61

Arrestable Offenses / Crimes under Fla. Stat. 206.61

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.61.

Annotations, Discussions, Cases:

Cases Citing Statute 206.61

Total Results: 1

Ago

Florida Attorney General Reports | Filed: Jan 22, 1986 | Docket: 3256009

Published

that such fee is unauthorized. QUESTION THREE Section 206.61, F.S., provides as follows: No municipality