Florida Statutes
Title XIV - Taxation and Finance
Chapter 203 - Gross Receipts Taxes

203.001 - Combined Rate for Tax Collected Pursuant to Ss. 202.12(1)(a) and 203.01(1)(b). - History.—s. 5, ch. 2010-149; s. 8, ch. 2015-221.

203.0011 - Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. - History.—s. 6, ch. 2014-38. 1Note.—Also published at s. 212.05011.

203.01 - Tax on Gross Receipts for Utility and Communications Services. - (1)(a)1. A tax is imposed on gross receipts from utility...

203.0111 - Application of Tax Increase. - History.—s. 16, ch. 90-132.

203.012 - Definitions. - (1) “Distribution company” means any person owning or operating local...

203.02 - Powers of Department of Revenue. - History.—s. 3, ch. 15658, 1931; CGL 1936 Supp. 1279(110); s....

203.03 - Penalties. - (1) Any officer, agent, or representative of any such person...

203.04 - Construction of Laws Granting Exemptions or Exceptions. - History.—ss. 1, 2, 3, ch. 63-535; s. 49, ch. 91-45;...

203.06 - Interest on Delinquent Payments. - History.—s. 5, ch. 76-261.

203.07 - Settlement or Compromise of Penalties and Interest. - History.—s. 6, ch. 81-178.