Florida Statutes
Title XIV - Taxation and Finance
Chapter 205 - Local Business Taxes

205.013 - Short Title. - History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 1,...

205.022 - Definitions. - (1) “Business,” “profession,” and “occupation” do not include the customary...

205.023 - Requirement to Report Status of Fictitious Name Registration. - (1) A copy of the applicant’s or new owner’s current...

205.0315 - Ordinance Adoption After October 1, 1995. - History.—s. 1, ch. 93-180; s. 4, ch. 2006-152.

205.032 - Levy; Counties. - History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 2,...

205.033 - Conditions for Levy; Counties. - (1) The following conditions are imposed on the authority of...

205.042 - Levy; Municipalities. - (1) Any person who maintains a permanent business location or...

205.043 - Conditions for Levy; Municipalities. - (1) The following conditions are imposed on the authority of...

205.044 - Municipal Business Tax Measured by Gross Receipts May Continue. - History.—s. 3, ch. 2018-80; s. 26, ch. 2018-118.

205.045 - Transfer of Administrative Duties. - History.—s. 6, ch. 93-180; s. 9, ch. 2006-152.

205.053 - Business Tax Receipts; Dates Due and Delinquent; Penalties. - (1) All business tax receipts shall be sold by the...

205.0532 - Revocation or Refusal to Renew; Doing Business With Cuba. - History.—s. 4, ch. 93-218; s. 11, ch. 2006-152. 1Note.—Section 6,...

205.0535 - Reclassification and Rate Structure Revisions. - (1) By October 1, 2008, any municipality that has adopted...

205.0536 - Distribution of County Revenues. - History.—s. 9, ch. 93-180; s. 13, ch. 2006-152.

205.0537 - Vending and Amusement Machines. - History.—s. 10, ch. 93-180; s. 14, ch. 2006-152.

205.054 - Business Tax; Partial Exemption for Engaging in Business or Occupation in Enterprise Zone. - (1) Notwithstanding the provisions of s. 205.033(1)(a) or s. 205.043(1)(a),...

205.055 - Exemptions; Veterans, Spouses of Veterans and Certain Servicemembers, and Low-Income Persons. - (1) The following persons are entitled to an exemption from...

205.063 - Exemptions; Motor Vehicles. - History.—s. 3, ch. 72-306; s. 1, ch. 73-144; s. 1056,...

205.064 - Farm, Aquacultural, Grove, Horticultural, Floricultural, Tropical Piscicultural, and Tropical Fish Farm Products; Certain Exemptions. - (1) A local business tax receipt is not required of...

205.065 - Exemption; Nonresident Persons Regulated by the Department of Business and Professional Regulation. - History.—s. 32, ch. 92-203; s. 11, ch. 94-218; s. 1484,...

205.066 - Exemptions; Employees. - (1) An individual who engages in or manages a business,...

205.067 - Exemptions; Broker Associates and Sales Associates. - (1) An individual licensed and operating as a broker associate...

205.162 - Exemption Allowed Certain Disabled Persons, the Aged, and Widows With Minor Dependents. - (1) All disabled persons physically incapable of manual labor, widows...

205.191 - Religious Tenets; Exemption. - History.—s. 1, ch. 67-433; s. 21, ch. 2006-152.

205.192 - Charitable, etc., Organizations; Occasional Sales, Fundraising; Exemption. - History.—s. 1, ch. 70-400; s. 22, ch. 2006-152.

205.193 - Mobile Home Setup Operations; Local Business Tax Receipt Prohibited; Exception. - History.—s. 1, ch. 79-120; s. 1058, ch. 95-147; s. 23,...

205.194 - Prohibition of Local Business Tax Receipt Without Exhibition of State License or Registration. - (1) Any person applying for or renewing a local business...

205.196 - Pharmacies and Pharmacists. - History.—s. 2, ch. 79-226; s. 25, ch. 2006-152.

205.1965 - Assisted Living Facilities. - History.—s. 16, ch. 87-371; s. 3, ch. 95-210; s. 20,...

205.1967 - Prerequisite for Issuance of Pest Control Business Tax Receipt. - History.—s. 1, ch. 59-454; s. 1, ch. 65-295; ss. 19,...

205.1969 - Health Studios; Consumer Protection. - History.—s. 4, ch. 93-116; s. 28, ch. 2006-152; s. 20,...

205.1971 - Sellers of Travel; Consumer Protection. - History.—s. 3, ch. 93-107; s. 7, ch. 95-314; s. 29,...

205.1973 - Telemarketing Businesses; Consumer Protection. - History.—s. 3, ch. 93-235; s. 30, ch. 2006-152.

205.1975 - Household Moving Services; Consumer Protection. - History.—s. 16, ch. 2006-4; s. 17, ch. 2007-5.