Florida Statute 220.11 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

View Entire Chapter

F.S. 220.11

220.11 Tax imposed.—

(1) A tax measured by net income is hereby imposed on every taxpayer for each taxable year for the privilege of conducting business, earning or receiving income in this state, or being a resident or citizen of this state. Such tax shall be in addition to all other occupation, excise, privilege, and property taxes imposed by this state or by any political subdivision thereof, including any municipality or other district, jurisdiction, or authority of this state.

(2)(a) The tax imposed by this section shall be an amount equal to 51/2 percent of the taxpayer’s net income for the taxable year, except as provided in paragraph (b).

(b) The tax rate imposed in paragraph (a) shall be adjusted as provided in s. 220.1105.

(3) The tax imposed by this section, for taxpayers determining taxable income under s. 220.13(2)(k), shall be an amount equal to 3.3 percent of the taxpayer’s net income for the taxable year.

(4) In the case of a taxpayer to which s. 55 of the Internal Revenue Code is applied for the taxable year, the amount of tax determined under this section shall be the greater of the tax determined under subsection (2) without the application of s. 55 of the Internal Revenue Code or the tax determined under subsection (3).

History.—s. 1, ch. 71-984; s. 21, ch. 84-549; s. 13, ch. 87-99; s. 17, ch. 88-119; s. 101, ch. 91-112; s. 5, ch. 2018-119; s. 39, ch. 2019-3.

F.S. 220.11 on Google Scholar

F.S. 220.11 on Casetext

Amendments to 220.11

Arrestable Offenses / Crimes under Fla. Stat. 220.11

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.11.

Annotations, Discussions, Cases:

Cases Citing Statute 220.11

Total Results: 16

State Farm Mutual Automobile Insurance Company v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2024-01-17

Snippet: corporations that conduct business or reside in Florida. § 220.11, Fla. Stat. (“A tax measured by net income is hereby

The Florida Bar v. Brownstein

Court: Supreme Court of Florida | Date Filed: 2007-03-29

Citation: 953 So. 2d 502, 32 Fla. L. Weekly Supp. 119, 2007 Fla. LEXIS 560, 2007 WL 924171

Snippet: Respondent's account # XXXXXXXXXX (Operating) was $220.11. 14. On February 9, 2004, check # 8547 was presented

Barnett Banks, Inc. v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1999-08-10

Citation: 738 So. 2d 502, 1999 Fla. App. LEXIS 10633, 1999 WL 594267

Snippet: federal income tax purposes for that year. See §§ 220.11, 220.12, & 220.13, Fla. Stat. (1997). If the amount

Western Acc. Co. v. St. Dept. of Rev.

Court: District Court of Appeal of Florida | Date Filed: 1985-06-13

Citation: 472 So. 2d 497, 10 Fla. L. Weekly 1500

Snippet: doing business in Florida." Sections 220.03 and 220.11, Florida Statutes. This rationale will allow DOR

Department of Revenue v. Parker Banana Co.

Court: District Court of Appeal of Florida | Date Filed: 1980-12-24

Citation: 391 So. 2d 762

Snippet: the Florida Corporate Income Tax Law are sections 220.11(1), 220.12(1), 220.15 and 214.71(3), Florida Statutes

Stan Musial & Biggie's, Inc. v. State, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1978-09-25

Citation: 363 So. 2d 375, 1978 Fla. App. LEXIS 16789

Snippet: or privilege tax measured by net income. Section 220.11(2). A taxpayer’s net income is defined to be that

SRG CORP. v. Department of Revenue

Court: Supreme Court of Florida | Date Filed: 1978-06-30

Citation: 365 So. 2d 687, 1978 Fla. LEXIS 5091

Snippet: 42(1), Fla. Stat. (1975). [9] §§ 220.02(3) and 220.11-.13, Fla. Stat. (1975) (the latter defining the

Heftler Construction Co. & Sub. v. Depart. of Rev.

Court: District Court of Appeal of Florida | Date Filed: 1976-06-22

Citation: 334 So. 2d 129

Snippet: or privilege tax measured by net income. F.S. § 220.11(2). Florida net income is defined as `adjusted

Greenwald v. Grayson

Court: District Court of Appeal of Florida | Date Filed: 1966-07-26

Citation: 189 So. 2d 204

Snippet: 1034 (1909); Dustin v. Curtis, 74 N.H. 266, 67 A. 220, 11 L.R.A., N.S., 504 (1907). See also Randolph's Adm'r

Maryland Casualty Co. of Baltimore v. Sauls

Court: Supreme Court of Florida | Date Filed: 1941-02-14

Citation: 200 So. 366, 146 Fla. 166

Snippet: 42 So. 849, 8 L.R.A. (N.S.) 991, 120 A. S. R. 220, 11 Ann. Cas. 380, and Sheldon v. Wilfore, 136 Fla

Sheldon v. Wilfore

Court: Supreme Court of Florida | Date Filed: 1939-02-10

Citation: 186 So. 508, 136 Fla. 312

Snippet: So. 849, 8 L.R.A. (N.S.) 991, 120 Am. St. Rep. 220, 11 Ann. Cas. 380, or are the facts in the case at

Wilson v. State

Court: Supreme Court of Florida | Date Filed: 1931-10-23

Citation: 137 So. 225, 103 Fla. 262

Snippet: 73; Greenwood v. Commonwealth, 11 Dy. Law. Rep. 220, 11 S.W. Rep. 811. No dismissal of the first count

Farmers Bank & Trust Co. v. Palms Publishing Co.

Court: Supreme Court of Florida | Date Filed: 1923-11-05

Citation: 86 Fla. 371

Snippet: 968; Kenny v. Lun, 101 Minn. 253, 112 N. W. Rep. 220, 11 Ann. Cas. 60, 11 L. R. A. (N. S.) 831; Patterson

Kirkland v. State

Court: Supreme Court of Florida | Date Filed: 1923-06-20

Citation: 86 Fla. 64, 97 So. 502

Snippet: 73; Greenwood v. Commonwealth, 11 Ky. Law Rep. 220, 11 S. W. Rep. 811. No dismissal of the first count

Dorman v. McDonald

Court: Supreme Court of Florida | Date Filed: 1904-01-15

Citation: 47 Fla. 252

Snippet: 11 South. Rep. 97; Anderson v. Webster, 30 Fla. 220, 11 South. Rep. 546; 3 Cyc. 194. In this case the motion

Solary v. Webster

Court: Supreme Court of Florida | Date Filed: 1895-01-15

Citation: 35 Fla. 363

Snippet: opinion in the case of Anderson vs. Webster, 30 Fla. 220, 11 South. Rep. 546. The case has now been reached