561.342

County and municipal license tax.

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561.342 County and municipal license tax.—

(1) Twenty-four percent of the license taxes imposed under ss. 561.14(6), 563.02, 564.02, 565.02(1), (4), and (5), and 565.03 collected within the county shall be returned to the appropriate county tax collector.

(2) Thirty-eight percent of the license taxes imposed under ss. 561.14(6), 563.02, 564.02, 565.02(1), (4), and (5), and 565.03 collected within an incorporated municipality shall be returned to the appropriate municipal officer.

(3) No tax on the manufacture, distribution, exportation, transportation, importation, or sale of such beverages shall be imposed by way of license, excise, or otherwise by any municipality, anything in any municipal charter or special or general law to the contrary notwithstanding.

History.—s. 6, ch. 71-361; s. 1, ch. 72-230; s. 15, ch. 81-158; s. 4, ch. 90-233.

Notes of Decisions

Cited in 1 case, 1979–1979 · leading case: State ex rel. Dade County v. Nuzum

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State ex rel. Dade County v. Nuzum (1979) fla · cites it 4× “Section 561.342, Florida Statutes (1975), 2 provides that counties are to receive twen *443 ty-four percent of the revenue from beverage license taxes imposed within their borders.”

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