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Florida Statute 218.63 - Full Text and Legal Analysis Florida Statute 218.63 | Lawyer Caselaw & Research
Fla. Stat. § 218.63 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
218.63 Participation requirements.
(1) Only those units of local government which meet the eligibility requirements for revenue sharing pursuant to s. 218.23 shall participate in the local government half-cent sales tax. However, a municipality incorporated subsequent to the effective date of chapter 82-154, Laws of Florida, which does not meet the applicable criteria for incorporation pursuant to s. 165.061 shall not participate in the local government half-cent sales tax. In either case, distributions to eligible units of local government in that county shall be made as though the nonparticipating municipality had not incorporated.
(2) The moneys which otherwise would be distributed pursuant to this part to a unit of local government failing to certify compliance as required by s. 218.23(1) or having otherwise failed to meet the requirements of s. 200.065 shall be deposited in the General Revenue Fund for the 12 months following a determination of noncompliance by the department.
(3) A county or municipality may not participate in the distribution of local government half-cent sales tax revenues during the 12 months following a determination of noncompliance by the Department of Revenue as provided in s. 200.065(13)(e).
History.s. 10, ch. 82-154; s. 14, ch. 83-204; s. 87, ch. 83-217; s. 8, ch. 87-239; s. 4, ch. 2007-321.

Cases Citing F.S. 218.63

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Ago (Fla. Att'y Gen. 1992).

Published | Florida Attorney General Reports

in population and area of the counties). 8 Section 218.63, F.S., sets forth the eligibility requirements
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Ago (Fla. Att'y Gen. 1994).

Published | Florida Attorney General Reports

local option gas tax. Question Two Pursuant to section 218.63(1), Florida Statutes (1993): Only those units

This Florida statute resource is curated by Graham Syfert, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.