Florida Statutes
Fla. Stat. § 320.08015 (2025)
License tax surcharge.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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320.08015 License tax surcharge.—
(1) Except as provided in subsection (2), there is levied on each license tax imposed under s. 320.08(11) a surcharge in the amount of $1, which shall be collected in the same manner as the license tax and shall be deposited in the Florida Mobile Home Relocation Trust Fund, as created in s. 723.06115. This surcharge may not be imposed during the next registration and renewal period if the balance in the Florida Mobile Home Relocation Trust Fund exceeds $10 million on June 30. The surcharge shall be reinstated in the next registration and renewal period if the balance in the Florida Mobile Home Relocation Trust Fund is below $6 million on June 30.
(2) Any mobile home that is not located in a mobile home park regulated under chapter 723 is exempt from the surcharge.