Florida Statutes
Fla. Stat. § 212.01 (2025)
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212.01 Short title.—This chapter shall be known as the “Florida Revenue Act of 1949” and the taxes imposed herein shall be in addition to all other taxes imposed by law.
History.—s. 1, ch. 26319, 1949.
Notes of Decisions
Cited in 14
cases, 1950–2013 · leading case: Gaulden v. Kirk, 47 So. 2d 567 (Fla. 1950).
Gaulden v. Kirk, 47 So. 2d 567 (Fla. 1950). “Gaulden, with certain violations (hereinafter specifically detailed) of the provisions of Chapter 26319, Acts of Special Session 1949, F.S.A. § 212.01 et seq., known as The "Florida revenue act of 1949", was served upon Gaulden.”
Gay v. Canada Dry Bottling Co. of Florida, 59 So. 2d 788 (Fla. 1952). “, F.S.A. § 212.01 et seq., as a "retail sale" to appellee.”
Henderson v. Gay, 49 So. 2d 325 (Fla. 1950). “The appellant filed a bill in the Circuit Court of Dade County to secure an injunction against the collection by the comptroller of certain taxes he had imposed under Chapter 26319, Laws of Florida, Acts of 1949, F.S.A. § 212.01 et seq., and to recover taxes already paid under…”
Alachua Cnty. v. Expedia, Inc., 110 So. 3d 941 (Fla. 1st DCA 2013). “The reference to chapter 212 addresses the statewide bed tax, known as the “Transient Rentals Tax” authorized in the “Florida Revenue Act of 1949” codified at section 212.01, et. seq., Florida Statutes.”
Gay v. Ogilvie, 47 So. 2d 525 (Fla. 1950). “The suit was brought to obtain a judicial interpretation of certain provisions of the Florida Revenue Act of 1949, F.S.A. § 212.01 et seq., under which the Comptroller has collected taxes on tickets for admissions to concerts given by the Association, to secure a determination…”
Air Jamaica, Ltd. v. State, Dept. of Rev., 374 So. 2d 575 (Fla. 3d DCA 1979). “The assessment is pursuant to Section 212.01 et seq., Florida Statutes (1977).”
Richard Bertram & Co. v. Green, 132 So. 2d 24 (Fla. 3d DCA 1961). “NOTES [1] Section 212.01, Fla. Stat., F.S.A. [2] Section 212.”
Green v. Panama City Hous. Auth., 115 So. 2d 560 (Fla. 1959). “In summarizing our conclusions we said: “We have previously determined that the tax levied by Chapter 26319, Acts of the Florida Legislature of 1949 at its Special Session [F.S.A. § 212.01 et seq.] is not a property tax, but is a privilege or occupation tax; that the tax is…”
Thompson v. Intercounty Tel. & Tel. Co., 62 So. 2d 16 (Fla. 1952). “, F.S.A. § 212.01 et seq. In the order it was determined, first, that the act was unconstitutional so far as the taxes here involved were concerned because its title gave no sufficient indication of its contents relative to such taxes as required by Section 16, Article III of…”
Kirk v. W. Contracting Corp., 216 So. 2d 503 (Fla. 1st DCA 1968). ““ ‘We have previously determined that the tax levied by Chapter 26319, Acts of the Florida Legislature of 1949 at its Special Session [F.S.A. § 212.01 et seq.] is not a property tax, but is a privilege or occupation tax; that the tax is levied upon the privilege of engaging in…”
Paramount-Gulf Theatres, Inc. v. City of Pensacola, 62 So. 2d 431 (Fla. 1951). “The city claimed authority to levy the tax from the charter of the city, from special acts of the Legislature, Chapters 26-136 and 26139, Laws of Florida 1949, and from the provisions of Section 23 of Chapter 26319, Laws of Florida, Extraordinary Session 1949, F.S.A. § 212.01 et…”
High Point Condo. Resorts v. Day, 494 So. 2d 508 (Fla. 5th DCA 1986). “…collected by the seller or "dealer", who acts as agent for the state, in collecting from the purchaser or consumer. §§ 212.01, 212.07(1), Fla. Stat.”
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