(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.
Structure Florida Statutes
Chapter 624 - Insurance Code: Administration and General Provisions
Part IV - Fees, Taxes, and Funds (Ss. 624.501-624.523)
624.501 - Filing, license, appointment, and miscellaneous fees.
624.5015 - Advance collection of fees and taxes; title insurers not to pay without reimbursement.
624.502 - Service of process fee.
624.504 - Liability for state, county tax.
624.505 - County tax; determination; additional offices; nonresident agents.
624.506 - County tax; deposit and remittance.
624.508 - Insurer’s license tax; when payable.
624.509 - Premium tax; rate and computation.
624.5091 - Retaliatory provision, insurers.
624.5092 - Administration of taxes; payments.
624.5094 - Casualty insurance premiums.
624.510 - Tax on wet marine and transportation insurance.
624.51055 - Credit for contributions to eligible nonprofit scholarship-funding organizations.
624.51056 - Credit for contributions to the New Worlds Reading Initiative.
624.51057 - Credit for contributions to eligible charitable organizations.
624.5107 - Child care tax credits.
624.511 - Tax statement; overpayments.
624.515 - State Fire Marshal regulatory assessment and surcharge; levy and amount.
624.516 - State Fire Marshal regulatory assessment and surcharge; deposit and use of funds.
624.517 - State Fire Marshal regulatory assessment; reduction of assessment.
624.518 - State Fire Marshal regulatory assessment and surcharge; tax return, overpayment.
624.519 - Nonpayment of premium tax or fire marshal assessment; penalty.
624.520 - Preemption by state.
624.521 - Deposit of certain tax receipts; refund of improper payments.