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Florida Taxation And Finance Code Section 205.023 - Local Business Taxes - Requirement to report status of fictitious name registration.

Legal Research Home > Florida Lawyer > Taxation and Finance > Florida Taxation And Finance Code Section 205.023 - Local Business Taxes - Requirement to report status of fictitious name registration.

Title XIV   TAXATION AND FINANCE

Chapter 205   LOCAL BUSINESS TAXES

205.023  Requirement to report status of fictitious name registration.--As a prerequisite to receiving a local business tax receipt under this chapter or transferring a business license under s. 205.033(2) or s. 205.043(2), the applicant or new owner must present to the county or municipality that has jurisdiction to issue or transfer the receipt either:

(1)  A copy of the applicant's or new owner's current fictitious name registration, issued by the Division of Corporations of the Department of State; or

(2)  A written statement, signed by the applicant or new owner, which sets forth the reason that the applicant or new owner need not comply with the Fictitious Name Act.

History.--s. 1, ch. 94-87; s. 3, ch. 2006-152.

Last modified: November 21, 2006