Florida Statute 624.520 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XXXVII
INSURANCE

Chapter 624
INSURANCE CODE: ADMINISTRATION AND GENERAL PROVISIONS

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F.S. 624.520

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.

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Amendments to 624.520

Annotations, Discussions, Cases:

Cases Citing Statute 624.520

Total Results: 3

Mallard v. Tele-Trip Co.

398 So. 2d 969

District Court of Appeal of Florida | Filed: May 13, 1981 | Docket: 1696479

Cited 11 times | Published

this subject has been preempted by virtue of Section 624.520, Florida Statutes. Because we find that this

Lawyer's Title Insurance v. City of West Palm Beach

402 So. 2d 544, 1981 Fla. App. LEXIS 20818

District Court of Appeal of Florida | Filed: Aug 19, 1981 | Docket: 64584667

Published

imposition of a license tax by a municipality, Section 624.520(1), Florida Statutes (1979), provides: This

Ago

Florida Attorney General Reports | Filed: Jul 19, 1974 | Docket: 3257100

Published

conclusion. See also, AGO's 073-162 and 072-236. Section 624.520, F.S., establishes the preemption by the state