Florida Statute 320.081 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXIII
MOTOR VEHICLES

Chapter 320
MOTOR VEHICLE LICENSES

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F.S. 320.081

320.081 Collection and distribution of annual license tax imposed on the following type units.—

(1) The provisions of this section shall apply to all mobile homes and park trailers, and to all travel trailers and fifth-wheel trailers exceeding 35 feet in body length.

(2) The annual license tax prescribed in s. 320.08(10) and (11) is in lieu of ad valorem taxes, and a sticker, as appropriate, shall be issued to evidence payment thereof. It is permissible in this state to transport units governed by this section, registered hereunder, without a corresponding state license plate on the towing vehicle.

(3) The owner shall make application for such sticker in the manner provided in s. 320.02, and the tax collectors in the several counties of the state shall collect the license taxes imposed by s. 320.08(10) and (11) and the license tax surcharge imposed by s. 320.08015 in the same manner and under the same conditions and requirements as provided in s. 320.03.

(4) Each tax collector shall make prompt remittance of all moneys collected by him or her to the department at such times and in such manner as provided by law. Upon receipt of the license taxes collected from the tax collectors of the several counties, the department shall pay into the State Treasury for deposit in the General Revenue Fund the sum of $1.50 on each such sticker issued, and shall pay into the State Treasury for deposit in the Florida Mobile Home Relocation Trust Fund $1 on each sticker issued as provided in s. 320.08015. The balance remaining shall be paid into a trust fund in the State Treasury designated “License Tax Collection Trust Fund,” and the moneys so deposited shall be paid to the respective counties and cities wherein such units governed by the provisions of this section are located, regardless of where the license taxes are collected, in the manner hereinafter provided.

(5) The department shall keep records showing the total number of stickers issued to each type unit governed by this section, the total amount of license taxes collected, and the county or municipality where each such unit is located and shall from month to month certify to the Chief Financial Officer the amount derived from license taxes in each county and each municipality within the county. Such amount, less the amount of $1.50 collected on each license and the $1 license tax surcharge imposed by s. 320.08015, shall be paid to the counties and municipalities within the counties where the unit or units are located as follows: one-half to the district school board and the remainder to the board of county commissioners, for units that are located within the unincorporated areas of the county, or to any municipality within such county, for units that are located within its corporate limits. Payment shall be by warrant drawn monthly by the Chief Financial Officer upon the treasury out of the License Tax Collection Trust Fund.

History.—ss. 1-3, ch. 23969, 1947; s. 2, ch. 63-528; s. 6, ch. 65-190; s. 2, ch. 65-446; ss. 24, 35, ch. 69-106; s. 1, ch. 69-300; s. 4, ch. 72-339; s. 17, ch. 72-360; ss. 1, 2, ch. 73-342; s. 93, ch. 77-104; s. 12, ch. 77-357; s. 5, ch. 78-207; s. 25, ch. 83-318; s. 6, ch. 85-343; s. 41, ch. 94-306; s. 914, ch. 95-148; s. 359, ch. 2003-261; s. 3, ch. 2003-263; s. 24, ch. 2009-71.

F.S. 320.081 on Google Scholar

F.S. 320.081 on Casetext

Amendments to 320.081

Arrestable Offenses / Crimes under Fla. Stat. 320.081

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 320.081.

Annotations, Discussions, Cases:

Cases Citing Statute 320.081

Total Results: 11

Ago

Court: Fla. Att'y Gen. | Date Filed: 1988-05-24T00:53:00-07:00

Snippet: taxation period, since the statutory language in s. 320.081(2), F.S.15 , indicates that the license tax is …Butterworth Attorney General (ls) 1 See also, s. 320.081(2), F.S., providing that "[t]he annual license…presumed to be tangible personal property. 9 See, s. 320.081(2), F.S., supra. See also, AGO 74-205, in which

Ago

Court: Fla. Att'y Gen. | Date Filed: 1977-11-16T23:53:00-08:00

Snippet: charged' by the clerk in probate matters; s. 320.081(1), F. S., as amended by s. 12, Ch.77-357, Laws

Ago

Court: Fla. Att'y Gen. | Date Filed: 1975-01-12T23:53:00-08:00

Snippet: operation of . . . mobile homes, . . . ." Section 320.081(1), F.S., states that the annual license fees for

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-09-19T00:53:00-07:00

Snippet: designation of any other subsection of s. 320.08 or s. 320.081. [See s.320.08(8), F.S., amended by Ch. 72-339(…Registration license plates for vehicles designated in s. 320.081 [s. 320.08(8)] shall be transferable only to replacement… than the vehicle designated in ss. 320.08 and 320.081, F.S. [s. 320.08(8)], to be replaced during the

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-07-18T00:53:00-07:00

Snippet: . 320.08(8)(d) and (e), supra, is stated by s. 320.081(1), F.S., to "be in lieu of ad valorem taxes

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-04-26T00:53:00-07:00

Snippet: addition, s. 4 of Ch. 72-339, supra, amended s. 320.081(1), F.S., to provide, in pertinent part: "

Palethorpe v. Thomson

Court: Fla. | Date Filed: 1965-01-25T23:53:00-08:00

Citation: 171 So. 2d 526

Snippet: s rate." Section 320.081, Florida Statutes, F.S.A., provides: "320.081 License fees for trailer…the exemption provisions of Sections 200.45 and 320.081, Florida Statutes, F.S.A., and Section 13, Article…Florida Constitution, and that Sections 200.45 and 320.081, Florida Statutes, are violative of Sections 1 …position of appellees and held Sections 200.45 and 320.081, Florida Statutes, valid and constitutional. The…standing alone, would render Sections 200.45 and 320.081, Florida Statutes, invalid. Section 1, Article

Moore v. State

Court: Fla. | Date Filed: 1921-04-29T00:00:00-08:00

Citation: 81 Fla. 642, 88 So. 320

Snippet: State of Florida, in Error 29 April 1921 88 So. 320, 81 Fla. 642 John E. and Julian Hartridge,- for Plaintiff

Wolfe v. Vernon

Court: Fla. | Date Filed: 1921-04-15T00:00:00-08:00

Citation: 81 Fla. 551, 1921 Fla. LEXIS 655, 88 So. 320

Snippet: C. R. Vernon Whitfield 15 April 1921 88 So. 320, 81 Fla. 551, 1921 Fla. LEXIS 655 Martin Caraballo

Baars v. Pensacola Lumber & Timber Co.

Court: Fla. | Date Filed: 1921-03-26T00:00:00-08:00

Citation: 81 Fla. 425, 88 So. 320

Snippet: Corporation, in Error 26 March 1921 88 So. 320, 81 Fla. 425 John C. Avery, for Plaintiffs in Error

McRae v. Charlotte Harbor & Northern Railway Co.

Court: Fla. | Date Filed: 1921-02-03T00:00:00-08:00

Citation: 81 Fla. 114, 87 So. 320, 1921 Fla. LEXIS 540

Snippet: Company, a Corporation 3 February 1921 87 So. 320, 81 Fla. 114, 1921 Fla. LEXIS 540 Cooper, Cooper &