(1) A local business tax receipt is not required of any person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products, or products manufactured therefrom, except intoxicating liquors, wine, or beer, when such products were grown or produced by such person in the state.
(2) A wholesale farmers’ produce market may pay a tax of not more than $200 for a receipt that will entitle the market’s stall tenants to engage in the selling of agricultural and horticultural products therein, in lieu of such tenants being required to obtain individual local business tax receipts to so engage.
History.—s. 1, ch. 74-271; s. 2, ch. 87-367; s. 17, ch. 2006-152; ss. 3, 9, ch. 2011-7; HJR 7103, 2011 Regular Session.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 205 - Local Business Taxes
205.023 - Requirement to Report Status of Fictitious Name Registration.
205.0315 - Ordinance Adoption After October 1, 1995.
205.033 - Conditions for Levy; Counties.
205.042 - Levy; Municipalities.
205.043 - Conditions for Levy; Municipalities.
205.044 - Municipal Business Tax Measured by Gross Receipts May Continue.
205.045 - Transfer of Administrative Duties.
205.053 - Business Tax Receipts; Dates Due and Delinquent; Penalties.
205.0532 - Revocation or Refusal to Renew; Doing Business With Cuba.
205.0535 - Reclassification and Rate Structure Revisions.
205.0536 - Distribution of County Revenues.
205.0537 - Vending and Amusement Machines.
205.054 - Business Tax; Partial Exemption for Engaging in Business or Occupation in Enterprise Zone.
205.063 - Exemptions; Motor Vehicles.
205.066 - Exemptions; Employees.
205.067 - Exemptions; Broker Associates and Sales Associates.
205.162 - Exemption Allowed Certain Disabled Persons, the Aged, and Widows With Minor Dependents.
205.191 - Religious Tenets; Exemption.
205.192 - Charitable, etc., Organizations; Occasional Sales, Fundraising; Exemption.
205.193 - Mobile Home Setup Operations; Local Business Tax Receipt Prohibited; Exception.
205.196 - Pharmacies and Pharmacists.
205.1965 - Assisted Living Facilities.
205.1967 - Prerequisite for Issuance of Pest Control Business Tax Receipt.
205.1969 - Health Studios; Consumer Protection.
205.1971 - Sellers of Travel; Consumer Protection.