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Fla. Stat. § 624.520 (2025)

Preemption by state.

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624.520 Preemption by state.—
(1) This state hereby preempts the field of imposing excise, privilege, franchise, income, license, permit, registration, and similar taxes and fees, measured by premiums, income, or volume of transactions, upon insurers and their agents and other representatives; and no county, city, municipality, district, school district, or other political subdivision or agency in this state shall impose, levy, charge, or require the same, subject however to the provisions of subsection (2).
(2) This section shall not be construed to limit or modify the power of any incorporated city or town to levy the taxes authorized by ss. 175.101 and 185.08 or the power of any special fire control district to levy the taxes authorized by s. 175.101.
History.—s. 92, ch. 59-205; s. 2, ch. 61-75; s. 2, ch. 65-233; s. 3, ch. 76-168; s. 1, ch. 77-237; s. 1, ch. 77-457; s. 50, ch. 93-193.
Notes of Decisions
Cited in 2 cases, 1981–1981 · leading case: Mallard v. Tele-Trip Co., 398 So. 2d 969 (Fla. 1st DCA 1981).
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Mallard v. Tele-Trip Co., 398 So. 2d 969 (Fla. 1st DCA 1981). · cites it 25× “The parties have asked us to determine whether an ad valorem tax on a leasehold interest of governmental property that is measured by income or volume of transactions assessed against an insurer or its agent by a local government is void, because this subject has been preempted…”
Lawyer's Title Ins. v. City of West Palm Beach, 402 So. 2d 544 (Fla. 4th DCA 1981). · cites it 2× “Referring specifically to the imposition of a license tax by a municipality, Section 624.520(1), Florida Statutes (1979), provides: This state hereby preempts the field of imposing excise, privilege, franchise, income, license, permit, registration and similar taxes and fees,…”
— 624.520(1) — 2 cases
Mallard v. Tele-Trip Co., 398 So. 2d 969 (Fla. 1st DCA 1981). “The parties have asked us to determine whether an ad valorem tax on a leasehold interest of governmental property that is measured by income or volume of transactions assessed against an insurer or its agent by a local government is void, because this subject has been preempted…”
Lawyer's Title Ins. v. City of West Palm Beach, 402 So. 2d 544 (Fla. 4th DCA 1981). “Referring specifically to the imposition of a license tax by a municipality, Section 624.520(1), Florida Statutes (1979), provides: This state hereby preempts the field of imposing excise, privilege, franchise, income, license, permit, registration and similar taxes and fees,…”
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This Florida statute resource is curated by the lawyer who curates this resource, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). Attorney Syfert regularly handles Chapter 624 matters in the context of insurance disputes and represents clients throughout Northeast Florida. For legal consultation, call 904-383-7448.