Florida Statutes
Fla. Stat. § 215.20 (2025)
Certain income and certain trust funds to contribute to the General Revenue Fund.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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215.20 Certain income and certain trust funds to contribute to the General Revenue Fund.—
(1) A service charge of 8 percent, representing the estimated pro rata share of the cost of general government paid from the General Revenue Fund, is hereby appropriated from all income of a revenue nature deposited in all trust funds except those enumerated in s. 215.22. Income of a revenue nature shall include all earnings received or credited by such trust funds, including the interest or benefit received from the investment of the principal of such trust funds as may be permitted by law. This provision shall be construed in favor of the General Revenue Fund in each instance. All such appropriations shall be deposited in the General Revenue Fund.
(2) Notwithstanding the provisions of subsection (1), the trust funds of the Department of Citrus and the Department of Agriculture and Consumer Services, including funds collected in the General Inspection Trust Fund for marketing orders and in the Florida Citrus Advertising Trust Fund, shall be subject to a 4 percent service charge, which is hereby appropriated to the General Revenue Fund. This subsection does not apply to the Citrus Inspection Trust Fund, the Florida Forever Program Trust Fund, the Market Improvements Working Capital Trust Fund, the Pest Control Trust Fund, the Plant Industry Trust Fund, or other funds collected in the General Inspection Trust Fund in the Department of Agriculture and Consumer Services.
(3) Subsection (1) does not prohibit the applicability of s. 215.24 should the Governor determine that for the reasons mentioned in s. 215.24 the money or trust funds should be exempt herefrom, as it is the purpose of this law to exempt income from its force and effect when, by the operation of this law, federal matching funds or contributions or private grants to any trust fund would be lost to the state.
(4) There is appropriated from the proper respective trust funds from time to time such sums as may be necessary to pay to the General Revenue Fund the service charges imposed by this section.
History.—s. 2, ch. 20890, 1941; s. 1, ch. 61-493; s. 1, ch. 63-567; s. 1, ch. 83-339; s. 10, ch. 90-110; s. 75, ch. 90-132; s. 103, ch. 91-112; s. 86, ch. 92-33; ss. 24, 59, ch. 93-120; s. 1, ch. 94-167; s. 9, ch. 95-250; s. 61, ch. 95-280; s. 128, ch. 95-417; s. 11, ch. 96-321; s. 35, ch. 96-418; s. 170, ch. 98-166; s. 70, ch. 99-255; s. 21, ch. 2001-56; s. 4, ch. 2001-225; s. 2, ch. 2002-46; s. 920, ch. 2002-387; ss. 60, 61, ch. 2002-402; ss. 199, 200, ch. 2003-261; s. 1, ch. 2003-400; s. 20, ch. 2004-234; s. 18, ch. 2005-2; s. 4, ch. 2006-79; s. 4, ch. 2006-162; s. 3, ch. 2007-14; s. 4, ch. 2008-9; s. 13, ch. 2008-240; s. 191, ch. 2008-247; s. 3, ch. 2009-71; s. 1, ch. 2009-78; s. 11, ch. 2015-229.
Notes of Decisions
Cited in 3
cases, 1982–1995 · leading case: STATE, ETC. v. Off. of Comptroller, 416 So. 2d 820 (Fla. 2d DCA 1982).
STATE, ETC. v. Off. of Comptroller, 416 So. 2d 820 (Fla. 2d DCA 1982). “15(7)(a) provides: Two per cent of all income of a revenue nature deposited in this fund, including transfers from any subsidiary accounts thereof, shall be deposited in the General Revenue Fund in lieu of the service charge provided for in § 215.20; provided, however, that if…”
Dep't of Revenue v. Leon Cnty., 560 So. 2d 318 (Fla. 1st DCA 1990). “20(1), Florida Statutes (1983) provides in part: A service charge of 6 percent, representing the estimated pro rata share of the cost of general government paid from the General Revenue Fund, shall be deducted from the moneys and trust funds enumerated in s.”
Leon Cnty. v. Dep't of Revenue, 648 So. 2d 1215 (Fla. 1st DCA 1995). “Leon County and the Board obtained a declaratory judgment prohibiting the service charge assessment upon the constitutional gas tax proceeds.”
— 215.20(1) — 2 cases
Dep't of Revenue v. Leon Cnty., 560 So. 2d 318 (Fla. 1st DCA 1990). “20(1), Florida Statutes (1983) provides in part: A service charge of 6 percent, representing the estimated pro rata share of the cost of general government paid from the General Revenue Fund, shall be deducted from the moneys and trust funds enumerated in s.”
Leon Cnty. v. Dep't of Revenue, 648 So. 2d 1215 (Fla. 1st DCA 1995). “Leon County and the Board obtained a declaratory judgment prohibiting the service charge assessment upon the constitutional gas tax proceeds.”
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