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: 20

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

Court: Fla. Dist. Ct. App. | Date Filed: 2024-01-17T00:00:00-08:00

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: Fla. | Date Filed: 2007-03-29T00:53:00-07:00

Citation: 953 So. 2d 502

Snippet: Respondent's account # XXXXXXXXXX (Operating) was $220.11. 14. On February 9, 2004, check # 8547 was presented… 9,000.00 220.11 02-03-04 Ck 8557 L.A.B.

Barnett Banks, Inc. v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1999-08-10T00:53:00-07:00

Citation: 738 So. 2d 502

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

House of Prayer of Apostolic Faith, Inc. v. Watson

Court: Fla. Dist. Ct. App. | Date Filed: 1986-10-21T00:00:00-07:00

Citation: 496 So. 2d 220, 11 Fla. L. Weekly 2233, 1986 Fla. App. LEXIS 10234

Snippet: Baskin, Nesbitt, Pearson 21 October 1986 496 So. 2d 220, 11 Fla. L. Weekly 2233, 1986 Fla. App. LEXIS 10234

Winburn v. First Florida National Bank of Live Oak

Court: Fla. Dist. Ct. App. | Date Filed: 1986-06-25T00:00:00-07:00

Citation: 490 So. 2d 220, 11 Fla. L. Weekly 1427, 1986 Fla. App. LEXIS 8584

Snippet: Booth, Ervin, Thompson 25 June 1986 490 So. 2d 220, 11 Fla. L. Weekly 1427, 1986 Fla. App. LEXIS 8584

Aaron v. Goldstein

Court: Fla. Dist. Ct. App. | Date Filed: 1986-06-04T00:00:00-07:00

Citation: 489 So. 2d 220, 11 Fla. L. Weekly 1276, 1986 Fla. App. LEXIS 8138

Snippet: Anstead, Glickstein, Hersey 4 June 1986 489 So. 2d 220, 11 Fla. L. Weekly 1276, 1986 Fla. App. LEXIS 8138

Garcia v. Metro Dade Police Department Law Enforcement Trust Fund

Court: Fla. Dist. Ct. App. | Date Filed: 1986-06-03T00:00:00-07:00

Citation: 489 So. 2d 220, 11 Fla. L. Weekly 1271, 1986 Fla. App. LEXIS 8120

Snippet: Hendry, Hubbart, Schwartz 3 June 1986 489 So. 2d 220, 11 Fla. L. Weekly 1271, 1986 Fla. App. LEXIS 8120

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

Court: Fla. Dist. Ct. App. | Date Filed: 1985-06-13T00:53:00-07:00

Citation: 472 So. 2d 497

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

Department of Revenue v. Parker Banana Co.

Court: Fla. Dist. Ct. App. | Date Filed: 1980-12-24T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 1978-09-25T00:00:00-07:00

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: Fla. | Date Filed: 1978-06-30T00:53:00-07:00

Citation: 365 So. 2d 687

Snippet: 220.42(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: Fla. Dist. Ct. App. | Date Filed: 1976-06-22T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1966-07-26T00:53:00-07:00

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'

Maryland Casualty Co. of Baltimore v. Sauls

Court: Fla. | Date Filed: 1941-02-14T00:00:00-08:00

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: Fla. | Date Filed: 1939-02-10T00:00:00-08:00

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: Fla. | Date Filed: 1931-10-23T00:00:00-08:00

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: Fla. | Date Filed: 1923-11-05T00:00:00-08:00

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: Fla. | Date Filed: 1923-06-20T00:00:00-08:00

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: Fla. | Date Filed: 1904-01-15T00:00:00-08:00

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: Fla. | Date Filed: 1895-01-14T23:53:00-08:00

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