Florida Statutes - Taxation And Finance

Legal Research Home > Florida Lawyer > Taxation and Finance > Florida Statutes - Taxation And Finance

• Florida Taxation And Finance Code Section 192.001; Definitions.
  All definitions set out in chapters 1 and 200 that are applicable to this chapter are included herein. In addition, the following definitions shall apply ...
• Florida Taxation And Finance Code Section 192.0105; Taxpayer rights.
  There is created a Florida Taxpayer's Bill of Rights for property taxes and assessments to guarantee that the rights, privacy, and property of the ...
• Florida Taxation And Finance Code Section 192.011; All property to be assessed.
  The property appraiser shall assess all property located within the county, except inventory, whether such property is taxable, wholly or partially exempt, or subject to ...
• Florida Taxation And Finance Code Section 192.032; Situs of property for assessment purposes.
  All property shall be assessed according to its situs as follows: (1) Real property, in that county in which it is located and in that ...
• Florida Taxation And Finance Code Section 192.037; Fee timeshare real property; taxes and assessments; escrow.
  (1) For the purposes of ad valorem taxation and special assessments, the managing entity responsible for operating and maintaining fee timeshare real property shall be ...
• Florida Taxation And Finance Code Section 192.042; Date of assessment.
  All property shall be assessed according to its just value as follows: (1) Real property, on January 1 of each year. Improvements or portions not ...
• Florida Taxation And Finance Code Section 192.047; Date of filing.
  (1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service postmark of an application for exemption, an ...
• Florida Taxation And Finance Code Section 192.053; Lien for unpaid taxes.
  A lien for all taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of ...
• Florida Taxation And Finance Code Section 192.071; Administration of oaths.
  For the purpose of administering the provisions of this law or of any other duties pertaining to the proper administration of the duties of the ...
• Florida Taxation And Finance Code Section 192.091; Commissions of property appraisers and tax collectors.
  (1)(a) The budget of the property appraiser's office, as approved by the Department of Revenue, shall be the basis upon which the several ...
• Florida Taxation And Finance Code Section 192.102; Payment of property appraisers' and collectors' commissions.
  (1) The board of county commissioners and school board of each county shall advance and pay to the county tax collector of each such county, ...
• Florida Taxation And Finance Code Section 192.105; Unlawful disclosure of federal tax information; penalty.
  (1) It is unlawful for any person to divulge or make known federal tax information obtained pursuant to 26 U.S.C. s. 6103, except ...
• Florida Taxation And Finance Code Section 192.115; Performance review panel.
  If there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 ...
• Florida Taxation And Finance Code Section 192.117; Property Tax Administration Task Force.
  There is created the Property Tax Administration Task Force for the purpose of serving as a forum for bringing issues in property tax administration to ...
• Florida Taxation And Finance Code Section 192.123; Notification of veteran's guardian.
  Upon the receipt of a copy of letters of guardianship issued pursuant to s. 744.638, the property appraiser and tax collector shall provide the ...
• Florida Taxation And Finance Code Section 193.011; Factors to consider in deriving just valuation.
  In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following ...
• Florida Taxation And Finance Code Section 193.015; Additional specific factor; effect of issuance or denial of permit to dredge, fill, or construct in state waters to their landward extent.
  (1) If the Department of Environmental Protection issues or denies a permit to dredge, fill, or otherwise construct in or on waters of the state, ...
• Florida Taxation And Finance Code Section 193.016; Property appraiser's assessment; effect of determinations by value adjustment board.
  If the property appraiser's assessment of the same items of tangible personal property in the previous year was adjusted by the value adjustment board ...
• Florida Taxation And Finance Code Section 193.017; Low-income housing tax credit.
  Property used for affordable housing which has received a low-income housing tax credit from the Florida Housing Finance Corporation, as authorized by s. 420....
• Florida Taxation And Finance Code Section 193.023; Duties of the property appraiser in making assessments.
  (1) The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year, except ...
• Florida Taxation And Finance Code Section 193.0235; Ad valorem taxes and non-ad valorem assessments against subdivision property.
  (1) Ad valorem taxes and non-ad valorem assessments shall be assessed against the lots within a platted residential subdivision and not upon the subdivision ...
• Florida Taxation And Finance Code Section 193.024; Deputy property appraisers.
  Property appraisers may appoint deputies to act in their behalf in carrying out the duties prescribed by ...
• Florida Taxation And Finance Code Section 193.052; Preparation and serving of returns.
  (1) The following returns shall be filed: (a) Tangible personal property; and (b) Property specifically required to be returned by other provisions in this title. (...
• Florida Taxation And Finance Code Section 193.062; Dates for filing returns.
  All returns shall be filed according to the following schedule: (1) Tangible personal property--April 1. (2) Real property--when required by specific provision of ...
• Florida Taxation And Finance Code Section 193.063; Extension of date for filing tangible personal property tax returns.
  The property appraiser shall grant an extension for the filing of a tangible personal property tax return for 30 days and may, at her or ...
• Florida Taxation And Finance Code Section 193.072; Penalties for improper or late filing of returns and for failure to file returns.
  (1) The following penalties shall apply: (a) For failure to file a return--25 percent of the total tax levied against the property for each ...
• Florida Taxation And Finance Code Section 193.073; Erroneous returns; estimate of assessment when no return filed.
  (1) Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a ...
• Florida Taxation And Finance Code Section 193.074; Confidentiality of returns.
  All returns of property and returns required by s. 201.022 submitted by the taxpayer pursuant to law shall be deemed to be confidential in ...
• Florida Taxation And Finance Code Section 193.075; Mobile homes and recreational vehicles.
  (1) A mobile home shall be taxed as real property if the owner of the mobile home is also the owner of the land on ...
• Florida Taxation And Finance Code Section 193.077; Notice of new, rebuilt, or expanded property.
  (1) The property appraiser shall accept notices on or before April 1 of the year in which the new or additional real or personal property ...
• Florida Taxation And Finance Code Section 193.085; Listing all property.
  (1) The property appraiser shall ensure that all real property within his or her county is listed and valued on the real property assessment roll. ...
• Florida Taxation And Finance Code Section 193.092; Assessment of property for back taxes.
  (1) When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that ...
• Florida Taxation And Finance Code Section 193.102; Lands subject to tax sale certificates; assessments; taxes not extended.
  (1) All lands against which the state holds any tax sale certificate or other lien for delinquent taxes assessed for the year 1940 or prior ...
• Florida Taxation And Finance Code Section 193.114; Preparation of assessment rolls.
  (1) Each property appraiser shall prepare the following assessment rolls: (a) Real property assessment roll. (b) Tangible personal property assessment roll. This roll shall include ...
• Florida Taxation And Finance Code Section 193.1142; Approval of assessment rolls.
  (1) Each assessment roll shall be submitted to the executive director of the Department of Revenue for review in the manner and form prescribed by ...
• Florida Taxation And Finance Code Section 193.1145; Interim assessment rolls.
  (1) It is the intent of the Legislature that no undue restraint shall be placed on the ability of local government to finance its activities ...
• Florida Taxation And Finance Code Section 193.1147; Performance review panel.
  If there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 ...
• Florida Taxation And Finance Code Section 193.116; Municipal assessment rolls.
  (1) The county property appraiser shall prepare an assessment roll for every municipality in the county. The value adjustment board shall give notice to the ...
• Florida Taxation And Finance Code Section 193.122; Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.
  (1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, ...
• Florida Taxation And Finance Code Section 193.132; Prior assessments validated.
  Every assessment of taxes heretofore made on property of any kind, when such assessment has been actually made in the name of the true owner, ...
• Florida Taxation And Finance Code Section 193.155; Homestead assessments.
  Homestead property shall be assessed at just value as of January 1, 1994. Property receiving the homestead exemption after January 1, 1994, shall be assessed ...
• Florida Taxation And Finance Code Section 193.1551; Assessment of certain homestead property damaged in 2004 named storms.
  Notwithstanding the provisions of s. 193.155(4), the assessment at just value for changes, additions, or improvements to homestead property rendered uninhabitable in one ...
• Florida Taxation And Finance Code Section 193.441; Legislative intent; findings and declaration.
  (1) For the purposes of assessment roll preparation and recordkeeping, it is the legislative intent that any assessment for tax purposes which is less than ...
• Florida Taxation And Finance Code Section 193.451; Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.
  (1) Growing annual agricultural crops, nonbearing fruit trees, and nursery stock, regardless of the growing methods, shall be considered as having no ascertainable value and ...
• Florida Taxation And Finance Code Section 193.461; Agricultural lands; classification and assessment; mandated eradication or quarantine program.
  (1) The property appraiser shall, on an annual basis, classify for assessment purposes all lands within the county as either agricultural or nonagricultural. (2) Any ...
• Florida Taxation And Finance Code Section 193.4615; Assessment of obsolete agricultural equipment.
  (1) For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 193.461 and that is ...
• Florida Taxation And Finance Code Section 193.462; Agricultural lands; annual application process; extenuating circumstances; waivers.
  (1) For purposes of granting an agricultural classification for January 1, 2003, the term "extenuating circumstances," as used in s. 193.461(3)(a), includes ...
• Florida Taxation And Finance Code Section 193.481; Assessment of mineral, oil, gas, and other subsurface rights.
  (1) Whenever the mineral, oil, gas, and other subsurface rights in or to real property in this state shall have been sold or otherwise transferred ...
• Florida Taxation And Finance Code Section 193.501; Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted.
  (1) The owner or owners in fee of any land subject to a conservation easement as described in s. 704.06(1); land qualified as ...
• Florida Taxation And Finance Code Section 193.503; Classification and assessment of historic property used for commercial or certain nonprofit purposes.
  (1) Pursuant to s. 4(d), Art. VII of the State Constitution, the board of county commissioners of a county or the governing authority of ...
• Florida Taxation And Finance Code Section 193.505; Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted.
  (1) The owner or owners in fee of any improved real property qualified as historically significant pursuant to paragraph (6)(a), and so designated by ...
• Florida Taxation And Finance Code Section 193.621; Assessment of pollution control devices.
  (1) If it becomes necessary for any person, firm or corporation owning or operating a manufacturing or industrial plant or installation to construct or install ...
• Florida Taxation And Finance Code Section 193.623; Assessment of building renovations for accessibility to the physically handicapped.
  Any taxpayer who renovates an existing building or facility owned by such taxpayer in order to permit physically handicapped persons to enter and leave such ...
• Florida Taxation And Finance Code Section 193.625; High-water recharge lands; classification and assessment.
  (1) Notwithstanding the provisions of s. 193.461, the property appraiser shall annually classify for assessment purposes all lands within a county choosing to have ...
• Florida Taxation And Finance Code Section 193.6255; Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas.
  The amendments to ss. 193.625 and 194.037 by this act, insofar as they impose duties on property appraisers and on clerks of the ...
• Florida Taxation And Finance Code Section 193.703; Reduction in assessment for living quarters of parents or grandparents.
  (1) In accordance with s. 4(e), Art. VII of the State Constitution, a county may provide for a reduction in the assessed value of ...
• Florida Taxation And Finance Code Section 194.011; Assessment notice; objections to assessments.
  (1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item ...
• Florida Taxation And Finance Code Section 194.013; Filing fees for petitions; disposition; waiver.
  (1) If so required by resolution of the value adjustment board, a petition filed pursuant to s. 194.011 shall be accompanied by a filing ...
• Florida Taxation And Finance Code Section 194.015; Value adjustment board.
  There is hereby created a value adjustment board for each county, which shall consist of three members of the governing body of the county as ...
• Florida Taxation And Finance Code Section 194.032; Hearing purposes; timetable.
  (1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice ...
• Florida Taxation And Finance Code Section 194.034; Hearing procedures; rules.
  (1)(a) Petitioners before the board may be represented by an attorney or agent and present testimony and other evidence. The property appraiser or his ...
• Florida Taxation And Finance Code Section 194.035; Special magistrates; property evaluators.
  (1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making ...
• Florida Taxation And Finance Code Section 194.036; Appeals.
  Appeals of the decisions of the board shall be as follows: (1) If the property appraiser disagrees with the decision of the board, he or ...
• Florida Taxation And Finance Code Section 194.037; Disclosure of tax impact.
  (1) After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board in at ...
• Florida Taxation And Finance Code Section 194.171; Circuit court to have original jurisdiction in tax cases.
  (1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is ...
• Florida Taxation And Finance Code Section 194.181; Parties to a tax suit.
  (1) The plaintiff in any tax suit shall be: (a) The taxpayer or other person contesting the assessment of any tax, the payment of which ...
• Florida Taxation And Finance Code Section 194.192; Costs; interest on unpaid taxes; penalty.
  (1) In any suit involving the assessment or collection of any tax, the court shall assess all costs. (2) If the court finds that the ...
• Florida Taxation And Finance Code Section 194.211; Injunction against tax sales.
  In any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to ...
• Florida Taxation And Finance Code Section 194.231; Parties in suits relating to distribution, etc., of funds to counties, etc.
  (1) No court shall hereafter enter any interlocutory or final order, decree, or judgment in any case involving the validity or constitutionality of any law ...
• Florida Taxation And Finance Code Section 194.301; Presumption of correctness.
  In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment shall be ...
• Florida Taxation And Finance Code Section 195.0011; Short title.
  Chapter 195 shall be known as the "Property Assessment Administration and Finance ...
• Florida Taxation And Finance Code Section 195.0012; Legislative intent.
  It is declared to be the legislative purpose and intent in this entire chapter to recognize and fulfill the state's responsibility to secure a ...
• Florida Taxation And Finance Code Section 195.002; Supervision by Department of Revenue.
  (1) The Department of Revenue shall have general supervision of the assessment and valuation of property so that all property will be placed on the ...
• Florida Taxation And Finance Code Section 195.022; Forms to be prescribed by Department of Revenue.
  The Department of Revenue shall prescribe all forms to be used by property appraisers, tax collectors, clerks of the circuit court, and value adjustment boards ...
• Florida Taxation And Finance Code Section 195.027; Rules and regulations.
  (1) The Department of Revenue shall prescribe reasonable rules and regulations for the assessing and collecting of taxes, and such rules and regulations shall be ...
• Florida Taxation And Finance Code Section 195.032; Establishment of standards of value.
  In furtherance of the requirement set out in s. 195.002, the Department of Revenue shall establish and promulgate standard measures of value not inconsistent ...
• Florida Taxation And Finance Code Section 195.052; Research and tabulation of data.
  The department shall conduct constant research and maintain accurate tabulations of data and conditions existing as to ad valorem taxation, shall annually publish such data ...
• Florida Taxation And Finance Code Section 195.062; Manual of instructions.
  (1) The department shall prepare and maintain a current manual of instructions for property appraisers and other officials connected with the administration of property taxes. ...
• Florida Taxation And Finance Code Section 195.072; Cooperation of other agencies of state government.
  The several departments and agencies of state government are hereby authorized and directed to render such necessary aid and assistance to the Department of Revenue ...
• Florida Taxation And Finance Code Section 195.073; Classification of property.
  All items required by law to be on the assessment rolls must receive a classification based upon the use of the property. The department shall ...
• Florida Taxation And Finance Code Section 195.084; Information exchange.
  (1) The department shall promulgate rules and regulations for the exchange of information among the department, the property appraisers' offices, the tax collector, the Auditor ...
• Florida Taxation And Finance Code Section 195.087; Property appraisers and tax collectors to submit budgets to Department of Revenue.
  (1)(a) On or before June 1 of each year, every property appraiser, regardless of the form of county government, shall submit to the Department ...
• Florida Taxation And Finance Code Section 195.092; Authority to bring and maintain suits.
  (1) The Department of Revenue shall have authority to bring and maintain such actions at law or in equity by mandamus or injunction, or otherwise, ...
• Florida Taxation And Finance Code Section 195.095; Approved bidder list; standard contracts.
  (1) The executive director or his or her designee shall accept applications from all persons and firms that desire to contract with property appraisers, tax ...
• Florida Taxation And Finance Code Section 195.096; Review of assessment rolls.
  (1) The assessment rolls of each county shall be subject to review by the Department of Revenue. (2) The department shall conduct, no less frequently ...
• Florida Taxation And Finance Code Section 195.097; Postaudit notification of defects; supervision by the department.
  (1)(a) Upon evaluation of any reviews, studies, or findings of the Department of Revenue, the executive director of the department shall issue a notice ...
• Florida Taxation And Finance Code Section 195.0985; Annual ratio studies; publication.
  Annually, not later than 15 days following approval of the assessment roll for a county pursuant to s. 193.1142, the Department of Revenue shall ...
• Florida Taxation And Finance Code Section 195.099; Periodic review.
  (1)(a) The department shall periodically review the assessments of new, rebuilt, and expanded business reported according to s. 193.077(3), to ensure parity ...
• Florida Taxation And Finance Code Section 195.0995; Use of sales transactions data; qualification; review.
  (1) For each sales transaction disqualified by a property appraiser, the property appraiser shall document the reason for disqualification of the sale in a manner ...
• Florida Taxation And Finance Code Section 195.101; Withholding of state funds.
  (1) The Department of Revenue is hereby directed to determine each year whether the several counties of this state are assessing the real and tangible ...
• Florida Taxation And Finance Code Section 195.207; Effect on levy of municipal taxes.
  No municipal charter may prohibit or limit the authority of the governing body to levy ad valorem taxes or utility service taxes authorized under 1s. ...
• Florida Taxation And Finance Code Section 196.001; Property subject to taxation.
  Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law: (1) All real and personal property ...
• Florida Taxation And Finance Code Section 196.002; Legislative intent.
  For the purposes of assessment roll recordkeeping and reporting: (1) The increase in the homestead exemption provided in s. 196.031(3)(d) shall be ...
• Florida Taxation And Finance Code Section 196.011; Annual application required for exemption.
  (1)(a) Every person or organization who, on January 1, has the legal title to real or personal property, except inventory, which is entitled by ...
• Florida Taxation And Finance Code Section 196.012; Definitions.
  For the purpose of this chapter, the following terms are defined as follows, except where the context clearly indicates otherwise: (1) "Exempt use of property" ...
• Florida Taxation And Finance Code Section 196.015; Permanent residency; factual determination by property appraiser.
  Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although ...
• Florida Taxation And Finance Code Section 196.021; Tax returns to show all exemptions and claims.
  In making tangible personal property tax returns under this chapter it shall be the duty of the taxpayer to completely disclose and claim any and ...
• Florida Taxation And Finance Code Section 196.031; Exemption of homesteads.
  (1) Every person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who resides ...
• Florida Taxation And Finance Code Section 196.041; Extent of homestead exemptions.
  (1) Vendees in possession of real estate under bona fide contracts to purchase when such instruments, under which they claim title, are recorded in the ...
• Florida Taxation And Finance Code Section 196.061; Rental of homestead to constitute abandonment.
  The rental of an entire dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of said dwelling as a homestead, ...
• Florida Taxation And Finance Code Section 196.071; Homestead exemptions; claims by members of armed forces.
  Every person who is entitled to homestead exemption in this state and who is serving in any branch of the Armed Forces of the United ...
• Florida Taxation And Finance Code Section 196.075; Additional homestead exemption for persons 65 and older.
  (1) As used in this section, the term: (a) "Household" means a person or group of persons living together in a room or group of ...
• Florida Taxation And Finance Code Section 196.081; Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans.
  (1) Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and ...
• Florida Taxation And Finance Code Section 196.091; Exemption for disabled veterans confined to wheelchairs.
  (1) Any real estate used and owned as a homestead by an ex-service member who has been honorably discharged with a service-connected total ...
• Florida Taxation And Finance Code Section 196.095; Exemption for a licensed child care facility operating in an enterprise zone.
  (1) Any real estate used and owned as a child care facility as defined in s. 402.302 which operates in an enterprise zone pursuant ...
• Florida Taxation And Finance Code Section 196.101; Exemption for totally and permanently disabled persons.
  (1) Any real estate used and owned as a homestead by any quadriplegic is exempt from taxation. (2) Any real estate used and owned as ...
• Florida Taxation And Finance Code Section 196.111; Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs.
  (1) As soon as practicable after February 5 of each current year, the property appraisers of the several counties may mail to each person to ...
• Florida Taxation And Finance Code Section 196.121; Homestead exemptions; forms.
  (1) The Department of Revenue shall furnish to the property appraiser of each county a sufficient number of printed forms to be filed by taxpayers ...
• Florida Taxation And Finance Code Section 196.131; Homestead exemptions; claims.
  (1) At the time each taxpayer files claim for homestead exemption, the property appraiser shall deliver to the taxpayer a receipt over his or her ...
• Florida Taxation And Finance Code Section 196.141; Homestead exemptions; duty of property appraiser.
  The property appraiser shall examine each claim for exemption filed with or referred to him or her and shall allow the same, if found to ...
• Florida Taxation And Finance Code Section 196.151; Homestead exemptions; approval, refusal, hearings.
  The property appraisers of the counties of the state shall, as soon as practicable after March 1 of each current year and on or before ...
• Florida Taxation And Finance Code Section 196.161; Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident.
  (1)(a) When the estate of any person is being probated or administered in another state under an allegation that such person was a resident ...
• Florida Taxation And Finance Code Section 196.171; Homestead exemptions; city officials.
  City tax assessors, or other officials performing such duties, shall be governed by the provisions of these homestead exemption ...
• Florida Taxation And Finance Code Section 196.175; Renewable energy source exemption.
  (1) Improved real property upon which a renewable energy source device is installed and operated shall be entitled to an exemption not greater than the ...
• Florida Taxation And Finance Code Section 196.181; Exemption of household goods and personal effects.
  There shall be exempt from taxation to every person residing and making his or her permanent home in this state household goods and personal effects. ...
• Florida Taxation And Finance Code Section 196.185; Exemption of inventory.
  All items of inventory are exempt from ad valorem ...
• Florida Taxation And Finance Code Section 196.192; Exemptions from ad valorem taxation.
  Subject to the provisions of this chapter: (1) All property owned by an exempt entity and used exclusively for exempt purposes shall be totally exempt ...
• Florida Taxation And Finance Code Section 196.193; Exemption applications; review by property appraiser.
  (1)(a) All property exempted from the annual application requirement of s. 196.011 shall be returned, but shall be granted tax exemption by the ...
• Florida Taxation And Finance Code Section 196.194; Value adjustment board; notice; hearings; appearance before the board.
  (1) The value adjustment board shall hear disputed or appealed applications for exemption and shall grant such exemptions in whole or in part in accordance ...
• Florida Taxation And Finance Code Section 196.195; Determining profit or nonprofit status of applicant.
  (1) Applicants requesting exemption shall supply such fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt ...
• Florida Taxation And Finance Code Section 196.196; Determining whether property is entitled to charitable, religious, scientific, or literary exemption.
  (1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or ...
• Florida Taxation And Finance Code Section 196.1961; Exemption for historic property used for certain commercial or nonprofit purposes.
  (1) Pursuant to s. 3, Art. VII of the State Constitution, the board of county commissioners of any county or the governing authority of any ...
• Florida Taxation And Finance Code Section 196.197; Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services.
  In addition to criteria for granting exemptions for charitable use of property set forth in other sections of this chapter, hospitals, nursing homes, and homes ...
• Florida Taxation And Finance Code Section 196.1975; Exemption for property used by nonprofit homes for the aged.
  Nonprofit homes for the aged are exempt to the extent that they meet the following criteria: (1) The applicant must be a corporation not for ...
• Florida Taxation And Finance Code Section 196.1976; Provisions of ss. 196.197(1) or (2) and 196.1975; severability.
  If any provision of s. 196.197(1) or (2), created and amended by chapter 76-234, Laws of Florida, or s. 196.1975, created ...
• Florida Taxation And Finance Code Section 196.1977; Exemption for property used by proprietary continuing care facilities.
  (1) Each apartment in a continuing care facility certified under chapter 651, which facility is not qualified for exemption under s. 196.1975, or other ...
• Florida Taxation And Finance Code Section 196.1978; Affordable housing property exemption.
  Property used to provide affordable housing serving eligible persons as defined by s. 159.603(7) and persons meeting income limits specified in s. 420....
• Florida Taxation And Finance Code Section 196.198; Educational property exemption.
  Educational institutions within this state and their property used by them or by any other exempt entity or educational institution exclusively for educational purposes shall ...
• Florida Taxation And Finance Code Section 196.1983; Charter school exemption from ad valorem taxes.
  Any facility, or portion thereof, used to house a charter school whose charter has been approved by the sponsor and the governing board pursuant to ...
• Florida Taxation And Finance Code Section 196.1985; Labor organization property exemption.
  Real property owned and used by any labor organization which has a charter from a state or national organization, which property is used predominantly by ...
• Florida Taxation And Finance Code Section 196.1986; Community centers exemption.
  (1) A single general-purpose structure represented as a community center owned and operated by a private, nonprofit organization and used predominantly for educational, literary, ...
• Florida Taxation And Finance Code Section 196.1987; Biblical history display property exemption.
  The use of property owned by an organization exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code to exhibit, ...
• Florida Taxation And Finance Code Section 196.199; Government property exemption.
  (1) Property owned and used by the following governmental units shall be exempt from taxation under the following conditions: (a) All property of the United ...
• Florida Taxation And Finance Code Section 196.1993; Certain agreements with local governments for use of public property; exemption.
  Any agreement entered into with a local governmental authority prior to January 1, 1969, for use of public property, under which it was understood and ...
• Florida Taxation And Finance Code Section 196.1995; Economic development ad valorem tax exemption.
  (1) The board of county commissioners of any county or the governing authority of any municipality shall call a referendum within its total jurisdiction to ...
• Florida Taxation And Finance Code Section 196.1996; Economic development ad valorem tax exemption; effect of ch. 94-136.
  Nothing contained in chapter 94-136, Laws of Florida, shall be deemed to require any board of county commissioners or a governing body of any ...
• Florida Taxation And Finance Code Section 196.1997; Ad valorem tax exemptions for historic properties.
  (1) The board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow ad valorem tax ...
• Florida Taxation And Finance Code Section 196.1998; Additional ad valorem tax exemptions for historic properties open to the public.
  (1) If an improvement qualifies a historic property for an exemption under s. 196.1997, and the property is used for nonprofit or governmental purposes ...
• Florida Taxation And Finance Code Section 196.1999; Space laboratories and carriers; exemption.
  Notwithstanding other provisions of this chapter, a module, pallet, rack, locker, and any necessary associated hardware and subsystem owned by any person and intended to ...
• Florida Taxation And Finance Code Section 196.2001; Not-for-profit sewer and water company property exemption.
  (1) Property of any sewer and water company owned or operated by a Florida corporation not for profit, the income from which has been exempt, ...
• Florida Taxation And Finance Code Section 196.2002; Exemption for s. 501(c)(12) not-for-profit water and wastewater systems.
  Property of any not-for-profit water and wastewater corporation which holds a current exemption from federal income tax under s. 501(c)(12) of ...
• Florida Taxation And Finance Code Section 196.202; Property of widows, widowers, blind persons, and persons totally and permanently disabled.
  Property to the value of $500 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of ...
• Florida Taxation And Finance Code Section 196.24; Exemption for disabled ex-service member or surviving spouse; evidence of disability.
  Any ex-service member, as defined in s. 196.012, who is a bona fide resident of the state, who was discharged under honorable conditions, ...
• Florida Taxation And Finance Code Section 196.28; Cancellation of delinquent taxes upon lands used for road purposes, etc.
  (1) The board of county commissioners of each county of the state be and it is hereby given full power and authority to cancel and ...
• Florida Taxation And Finance Code Section 196.29; Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees.
  Whenever any county, school board, charter school governing board, or community college district board of trustees of this state has heretofore acquired, or shall hereafter ...
• Florida Taxation And Finance Code Section 196.295; Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years.
  (1) In the event fee title to property is acquired between January 1 and November 1 of any year by a governmental unit exempt under ...
• Florida Taxation And Finance Code Section 196.31; Taxes against state properties; notice.
  Whenever lands or other property of the state or of any agency thereof are situated within any district, subdistrict or governmental unit for the purpose ...
• Florida Taxation And Finance Code Section 196.32; Executive Office of the Governor; consent required to certain assessments.
  When, under any law of this state heretofore or hereafter enacted providing for the imposition of any tax, provision is made for the payment of ...
• Florida Taxation And Finance Code Section 197.102; Definitions.
  As used in this chapter, the following definitions apply, unless the context clearly requires otherwise: (1) "Department," unless otherwise specified, means the Department of Revenue. (...
• Florida Taxation And Finance Code Section 197.103; Deputy tax collectors; appointment.
  Tax collectors may appoint deputies to act in their behalf in carrying out the duties prescribed by ...
• Florida Taxation And Finance Code Section 197.122; Lien of taxes; dates; application.
  (1) All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on ...
• Florida Taxation And Finance Code Section 197.123; Correcting erroneous returns.
  If any tax collector has reason to believe that any taxpayer has filed an erroneous or incomplete statement of her or his personal property or ...
• Florida Taxation And Finance Code Section 197.131; Correction of erroneous assessments.
  Any tax collector who discovers an erroneous assessment shall notify the property appraiser. If the error constitutes a double assessment, the tax collector shall collect ...
• Florida Taxation And Finance Code Section 197.152; Collection of unpaid or omitted taxes; interest amount; taxable value.
  Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year ...
• Florida Taxation And Finance Code Section 197.162; Discounts; amount and time.
  On all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for early payment thereof shall be at the ...
• Florida Taxation And Finance Code Section 197.172; Interest rate; calculation and minimum.
  (1) Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, ...
• Florida Taxation And Finance Code Section 197.182; Department of Revenue to pass upon and order refunds.
  (1)(a) Except as provided in paragraph (b), the department shall pass upon and order refunds when payment of taxes assessed on the county tax ...
• Florida Taxation And Finance Code Section 197.192; Land not to be divided or plat filed until taxes paid.
  No land shall be divided or subdivided and no drawing or plat of the division or subdivision of any land, or declaration of condominium of ...
• Florida Taxation And Finance Code Section 197.202; Destruction of 20-year-old tax receipts.
  The tax collector in each county of the state is authorized to destroy all duplicate tax receipts and microfilm of tax receipts on file in ...
• Florida Taxation And Finance Code Section 197.212; Minimum tax bill.
  On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices ...
• Florida Taxation And Finance Code Section 197.217; Judicial sale; payment of taxes.
  All officers of the court selling property under process or court order shall pay all taxes that are due and unpaid against the property from ...
• Florida Taxation And Finance Code Section 197.222; Prepayment of estimated tax by installment method.
  (1) Taxes collected pursuant to this chapter may be prepaid in installments as provided in this section. A taxpayer may elect to prepay by installments ...
• Florida Taxation And Finance Code Section 197.2301; Payment of taxes prior to certified roll procedure.
  (1) It is the legislative intent to provide a method for voluntary payment of ad valorem taxes when the tax roll cannot be certified for ...
• Florida Taxation And Finance Code Section 197.242; Short title.
  This act shall be known and may be cited as the "Homestead Property Tax Deferral ...
• Florida Taxation And Finance Code Section 197.243; Definitions relating to Homestead Property Tax Deferral Act.
  (1) "Household" means a person or group of persons living together in a room or group of rooms as a housing unit, but the term ...
• Florida Taxation And Finance Code Section 197.252; Homestead tax deferral.
  (1) Any person who is entitled to claim homestead tax exemption under the provisions of s. 196.031(1) may elect to defer payment of ...
• Florida Taxation And Finance Code Section 197.253; Homestead tax deferral; application.
  (1) The application for deferral shall be made upon a form prescribed by the department and furnished by the county tax collector. The application form ...
• Florida Taxation And Finance Code Section 197.254; Annual notification to taxpayer.
  (1) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of ...
• Florida Taxation And Finance Code Section 197.262; Deferred payment tax certificates.
  (1) The tax collector shall notify each local governing body of the amount of taxes and non-ad valorem assessments deferred which would otherwise have ...
• Florida Taxation And Finance Code Section 197.263; Change in ownership or use of property.
  (1) In the event that there is a change in use of tax-deferred property such that the owner is no longer entitled to claim ...
• Florida Taxation And Finance Code Section 197.272; Prepayment of deferred taxes.
  (1) All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector by: (a) The owner ...
• Florida Taxation And Finance Code Section 197.282; Distribution of payments.
  When any deferred taxes or interest is collected, the tax collector shall maintain a record of the payment, setting forth a description of the property ...
• Florida Taxation And Finance Code Section 197.292; Construction.
  Nothing in this act shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property, defer payment ...
• Florida Taxation And Finance Code Section 197.301; Penalties.
  (1) The following penalties shall be imposed on any person who willfully files information required under s. 197.252 or s. 197.263 which is ...
• Florida Taxation And Finance Code Section 197.303; Ad valorem tax deferral for recreational and commercial working waterfront properties.
  (1) The board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow for ad valorem ...
• Florida Taxation And Finance Code Section 197.304; Tax deferral for recreational and commercial working waterfronts.
  (1) Any property owner in a jurisdiction that has adopted a tax deferral ordinance pursuant to s. 197.303 that owns a recreational and commercial ...
• Florida Taxation And Finance Code Section 197.3041; Tax deferral for recreational and commercial working waterfronts; application.
  (1) The application for deferral must be made annually upon a form prescribed by the department and furnished by the county tax collector. The application ...
• Florida Taxation And Finance Code Section 197.3042; Deferred payment tax certificates.
  (1) The tax collector shall notify each local governing body of the amount of taxes and non-ad valorem assessments deferred which would otherwise have ...
• Florida Taxation And Finance Code Section 197.3043; Change in use or ownership of property.
  (1) If there is a change in use or ownership of the tax-deferred property such that the owner is no longer entitled to claim ...
• Florida Taxation And Finance Code Section 197.3044; Prepayment of deferred taxes.
  (1) All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector by: (a) The owner ...
• Florida Taxation And Finance Code Section 197.3045; Distribution of payments.
  When any deferred taxes or interest is collected, the tax collector shall maintain a record of the payment, setting forth a description of the property ...
• Florida Taxation And Finance Code Section 197.3046; Construction.
  Sections 197.303-197.3047 do not prevent the collection of personal property taxes that become a lien against tax-deferred property, defer payment of ...
• Florida Taxation And Finance Code Section 197.3047; Penalties.
  (1) The following penalties shall be imposed on any person who willfully files information required under ss. 197.303-197.3047 which is incorrect: (a) ...
• Florida Taxation And Finance Code Section 197.312; Payment by mortgagee.
  If any mortgagee shall elect to pay the taxes when an applicant qualifies for tax deferral, then such election shall not give the mortgagee the ...
• Florida Taxation And Finance Code Section 197.322; Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.
  (1) The property appraiser shall deliver to the tax collector the certified assessment roll along with his or her warrant and recapitulation sheet. (2) The ...
• Florida Taxation And Finance Code Section 197.323; Extension of roll during adjustment board hearings.
  (1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order ...
• Florida Taxation And Finance Code Section 197.332; Duties of tax collectors.
  The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to ...
• Florida Taxation And Finance Code Section 197.333; When taxes due; delinquent.
  All taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by ...
• Florida Taxation And Finance Code Section 197.343; Tax notices; additional notice required.
  (1) An additional tax notice shall be mailed by April 30 to each taxpayer whose payment has not been received. The notice shall include a ...
• Florida Taxation And Finance Code Section 197.344; Lienholders; receipt of notices and delinquent taxes.
  (1) When requested in writing, a tax notice shall be mailed according to the following procedures: (a) Upon request by any taxpayer aged 60 or ...
• Florida Taxation And Finance Code Section 197.363; Special assessments and service charges; optional method of collection.
  (1) At the option of the property appraiser, special assessments collected pursuant to this section prior to January 1, 1990, may be collected pursuant to ...
• Florida Taxation And Finance Code Section 197.3631; Non-ad valorem assessments; general provisions.
  Non-ad valorem assessments as defined in s. 197.3632 may be collected pursuant to the method provided for in ss. 197.3632 and 197....
• Florida Taxation And Finance Code Section 197.3632; Uniform method for the levy, collection, and enforcement of non-ad valorem assessments.
  (1) As used in this section: (a) "Levy" means the imposition of a non-ad valorem assessment, stated in terms of rates, against all appropriately ...
• Florida Taxation And Finance Code Section 197.3635; Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.
  A form for the combined notice of ad valorem taxes and non-ad valorem assessments shall be produced and paid for by the tax collector. ...
• Florida Taxation And Finance Code Section 197.373; Payment of portion of taxes.
  (1) The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be ...
• Florida Taxation And Finance Code Section 197.383; Distribution of taxes.
  The tax collector shall distribute taxes collected to each taxing authority at least four times during the first 2 months after the tax roll comes ...
• Florida Taxation And Finance Code Section 197.402; Advertisement of real or personal property with delinquent taxes.
  (1) Whenever legal advertisements are required, the board of county commissioners shall select the newspaper as provided in chapter 50. The office of the tax ...
• Florida Taxation And Finance Code Section 197.403; Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.
  The newspaper publishing the notice of a tax sale shall transmit by mail a copy of the paper containing each notice to the tax collector ...
• Florida Taxation And Finance Code Section 197.412; Attachment of tangible personal property in case of removal.
  The tax collector of each county shall have the power, in the same manner and under the rules of law governing attachments of debts in ...
• Florida Taxation And Finance Code Section 197.413; Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
  (1) Prior to May 1 of each year immediately following the year of assessment, the tax collector shall prepare a list of the unpaid personal ...
• Florida Taxation And Finance Code Section 197.414; Tax collector to keep record of warrants and levies on tangible personal property.
  The tax collector shall keep a record of all warrants and levies made under this chapter and shall note on such record the date of ...
• Florida Taxation And Finance Code Section 197.4155; Delinquent personal property taxes; installment payment program.
  (1) A county tax collector may implement an installment payment program for the payment of delinquent personal property taxes. If implemented, the program must be ...
• Florida Taxation And Finance Code Section 197.416; Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
  It shall be the duty of the tax collector issuing a tax warrant for the collection of delinquent tangible personal property taxes to continue from ...
• Florida Taxation And Finance Code Section 197.417; Sale of personal property after seizure.
  (1) When personal property is levied upon for delinquent taxes as provided for in s. 197.413, at least 15 days before the sale the ...
• Florida Taxation And Finance Code Section 197.432; Sale of tax certificates for unpaid taxes.
  (1) On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax ...
• Florida Taxation And Finance Code Section 197.4325; Procedure when checks received for payment of taxes or tax certificates are dishonored.
  (1)(a) Within 10 days after a check received by the tax collector for payment of taxes is dishonored, the tax collector shall notify the ...
• Florida Taxation And Finance Code Section 197.433; Duplicate certificates.
  (1) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or ...
• Florida Taxation And Finance Code Section 197.442; Tax collector not to sell certificates on land on which taxes have been paid; penalty.
  (1) If a tax collector sells tax certificates on land upon which the taxes have been paid, upon written demand by the aggrieved taxpayer alleging ...
• Florida Taxation And Finance Code Section 197.443; Cancellation of void tax certificates; correction of tax certificates; procedure.
  (1) When a tax certificate on lands has been sold for unpaid taxes and: (a) The tax certificate evidencing the sale is void because the ...
• Florida Taxation And Finance Code Section 197.444; Cancellation of tax certificates; suit by holder.
  (1) The holder of any tax certificate that is void for any reason has the right to bring an action in circuit court to have ...
• Florida Taxation And Finance Code Section 197.446; Payment of back taxes as condition precedent to cancellation of tax certificate held by county.
  No order shall be issued by any court in an action brought by or on behalf of any landowner to enjoin any tax sale or ...
• Florida Taxation And Finance Code Section 197.447; Cancellation of tax liens held by the county on property of the United States and the State of Florida.
  When a board of county commissioners finds that the United States, or any duly constituted agency thereof, has acquired by purchase or contract to purchase ...
• Florida Taxation And Finance Code Section 197.462; Transfer of tax certificates held by individuals.
  (1) All tax certificates issued to an individual may be transferred by endorsement at any time before they are redeemed or a tax deed is ...
• Florida Taxation And Finance Code Section 197.472; Redemption of tax certificates.
  (1) Any person may redeem a tax certificate or purchase a county-held certificate at any time after the certificate is issued and before a ...
• Florida Taxation And Finance Code Section 197.473; Disposition of unclaimed redemption moneys.
  (1) After money paid to the tax collector for the redemption of tax certificates has been held for 90 days, which money is payable to ...
• Florida Taxation And Finance Code Section 197.482; Limitation upon lien of tax certificate.
  (1) After the expiration of 7 years from the date of issuance, which is the date of the first day of the tax certificate sale ...
• Florida Taxation And Finance Code Section 197.492; Errors and insolvencies list.
  On or before the 60th day after the tax certificate sale, the tax collector shall make out a report to the board of county commissioners ...
• Florida Taxation And Finance Code Section 197.502; Application for obtaining tax deed by holder of tax sale certificate; fees.
  (1) The holder of any tax certificate, other than the county, at any time after 2 years have elapsed since April 1 of the year ...
• Florida Taxation And Finance Code Section 197.512; Notice, form of publication for obtaining tax deed by holder.
  (1) Upon the receipt of the application as provided by s. 197.502, and after the proper charges have been paid, the clerk shall publish ...
• Florida Taxation And Finance Code Section 197.522; Notice to owner when application for tax deed is made.
  (1)(a) The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is ...
• Florida Taxation And Finance Code Section 197.532; Fees for mailing additional notices, when application is made by holder.
  When the certificateholder makes a written request of the clerk and furnishes the names and addresses at the time of the filing of the application, ...
• Florida Taxation And Finance Code Section 197.542; Sale at public auction.
  (1) The lands advertised for sale to the highest bidder as a result of an application filed under s. 197.502 shall be sold at ...
• Florida Taxation And Finance Code Section 197.552; Tax deeds.
  All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county. The deed shall ...
• Florida Taxation And Finance Code Section 197.562; Grantee of tax deed entitled to immediate possession.
  Any person, firm, corporation, or county that is the grantee of any tax deed under this law shall be entitled to the immediate possession of ...
• Florida Taxation And Finance Code Section 197.572; Easements for public service purposes or for drainage or ingress and egress survive tax sales and deeds.
  When any lands are sold for the nonpayment of taxes, or any tax certificate is issued thereon by a governmental unit or agency or pursuant ...
• Florida Taxation And Finance Code Section 197.573; Survival of restrictions and covenants after tax sale.
  (1) When a deed in the chain of title contains restrictions and covenants running with the land, as hereinafter defined and limited, the restrictions and ...
• Florida Taxation And Finance Code Section 197.582; Disbursement of proceeds of sale.
  (1) If the property is purchased by any person other than the certificateholder, the clerk shall forthwith pay to the certificateholder all of the sums ...
• Florida Taxation And Finance Code Section 197.592; County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens.
  (1) Lands acquired by any county of the state for delinquent taxes in accordance with law which have not been previously sold or dedicated by ...
• Florida Taxation And Finance Code Section 197.593; Corrective county deeds without consideration or further notice.
  As to all lands acquired by any county for delinquent taxes and thereafter described and recorded in the book designated "county lands acquired for delinquent ...
• Florida Taxation And Finance Code Section 197.602; Party recovering land must refund taxes paid and interest.
  If, in an action at law or in equity involving the validity of any tax deed, the court holds that the tax deed was invalid ...
• Florida Taxation And Finance Code Section 198.01; Definitions.
  When used in this chapter the term, phrase or word: (1) "Department" means the Department of Revenue. (2) "Personal representative" means the executor, administrator, or ...
• Florida Taxation And Finance Code Section 198.015; Domicile of decedent.
  (1) For the purposes of this chapter, every person shall be presumed to have died a resident and not a nonresident of the state: (a) ...
• Florida Taxation And Finance Code Section 198.02; Tax upon estates of resident decedents.
  A tax is imposed upon the transfer of the estate of every person who, at the time of death, was a resident of this state, ...
• Florida Taxation And Finance Code Section 198.021; Tax upon generation-skipping transfers of residents.
  A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is a resident of this state at the date of ...
• Florida Taxation And Finance Code Section 198.03; Tax upon estates of nonresident decedents.
  A tax is imposed upon the transfer of real property situate in this state, upon tangible personal property having an actual situs in this state, ...
• Florida Taxation And Finance Code Section 198.031; Tax upon generation-skipping transfers of nonresidents.
  A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is not a resident of this state at the date ...
• Florida Taxation And Finance Code Section 198.04; Tax upon estates of alien decedents.
  A tax is imposed upon the transfer of real property situate and tangible personal property having an actual situs in this state and upon intangible ...
• Florida Taxation And Finance Code Section 198.05; Administration of law by Department of Revenue.
  The Department of Revenue shall, except as otherwise provided, have jurisdiction and be charged with the administration and enforcement of the provisions of this ...
• Florida Taxation And Finance Code Section 198.06; Examination of books, papers, records, or memoranda by the department.
  (1) The department, for the purpose of ascertaining the correctness of any return, or for the purpose of making a return where none has been ...
• Florida Taxation And Finance Code Section 198.07; Appointment of agents by department; bonds of agents; may administer oaths; credentials.
  (1) The department may appoint and remove such examiners, appraisers, attorneys and employees as it may deem necessary, such persons to have such duties and ...
• Florida Taxation And Finance Code Section 198.08; Rules.
  The department has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter and may ...
• Florida Taxation And Finance Code Section 198.11; Appointment of special appraisers.
  The department may employ special appraisers for the purpose of determining the value of any property which is, or is believed by the department to ...
• Florida Taxation And Finance Code Section 198.13; Tax return to be made in certain cases; certificate of nonliability.
  (1) The personal representative of every estate required by the laws of the United States to file a federal estate tax return shall file with ...
• Florida Taxation And Finance Code Section 198.14; Failure to make return; extension of time for filing.
  To obtain an extension for filing a Florida return, the personal representative shall file with the department a copy of the federal extension request within ...
• Florida Taxation And Finance Code Section 198.15; When tax due; extension; interest; penalty.
  (1) The tax imposed by this chapter is due and payable on or before the last day prescribed by law for paying the federal estate ...
• Florida Taxation And Finance Code Section 198.155; Payment of tax on generation-skipping transfers.
  (1) The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by ss. 198.021 and ...
• Florida Taxation And Finance Code Section 198.16; Notice of determination of deficiency in federal tax to be filed with department.
  (1) It shall be the duty of the personal representative to file with the department within 60 days after a final determination of any deficiency ...
• Florida Taxation And Finance Code Section 198.17; Deficiency; hearing by department.
  If upon examination of any return a tax or a deficiency in tax is disclosed, the department shall proceed to determine all questions involving such ...
• Florida Taxation And Finance Code Section 198.18; Failure to pay tax; penalties; delinquent or deficient taxes, interest.
  (1) If any part of a deficiency in tax due under the provisions of this chapter is due to negligence or intentional disregard of the ...
• Florida Taxation And Finance Code Section 198.19; Receipts for taxes.
  The department shall issue to the personal representative, upon payment of the tax imposed by this chapter, receipts in triplicate, any of which shall be ...
• Florida Taxation And Finance Code Section 198.20; Failure to pay tax when due, department's warrant, etc.
  If any tax imposed by this chapter or any portion of such tax be unpaid within 90 days after the same becomes due, and the ...
• Florida Taxation And Finance Code Section 198.21; Tax due payable from entire estate; third persons.
  If the tax or any part thereof is paid or collected out of that part of the estate passing to or in possession of any ...
• Florida Taxation And Finance Code Section 198.22; Lien for unpaid taxes.
  Unless the tax is sooner paid in full, it shall be a lien for 12 years upon the gross estate of the decedent, except that ...
• Florida Taxation And Finance Code Section 198.23; Personal liability of personal representative.
  If any personal representative shall make distribution either in whole or in part of any of the property of an estate to the heirs, next ...
• Florida Taxation And Finance Code Section 198.24; Sale of real estate by personal representative to pay tax.
  Every personal representative shall have the same right and power to take possession of or sell, convey, and dispose of real estate, as assets of ...
• Florida Taxation And Finance Code Section 198.25; Actions to enforce payment of tax.
  Actions may be brought within the time or times herein specified by the department to recover the amount of any taxes, penalties and interest due ...
• Florida Taxation And Finance Code Section 198.26; No discharge of personal representative until tax is paid.
  No final account of a personal representative shall be allowed by any court unless and until such account shows, and the judge of said court ...
• Florida Taxation And Finance Code Section 198.28; Time for assessment of tax.
  The amount of estate tax due under this chapter shall be determined and assessed within 4 years from the date the return was filed, or ...
• Florida Taxation And Finance Code Section 198.29; Refunds of excess tax paid.
  (1) Whenever it appears, upon the examination of any return made under this chapter or upon proof submitted to the department by the personal representative, ...
• Florida Taxation And Finance Code Section 198.30; Circuit judge to report names of decedents, etc.
  Each circuit judge of this state shall, on or before the 10th day of every month, notify the department of the names of all decedents; ...
• Florida Taxation And Finance Code Section 198.31; Duties and powers of corporate personal representatives of nonresident decedents.
  If the personal representative of the estate of a nonresident is a corporation duly authorized, qualified, and acting as personal representative in the jurisdiction of ...
• Florida Taxation And Finance Code Section 198.32; Prima facie liability for tax.
  (1) The estate of each decedent whose property is subject to the laws of the state shall be deemed prima facie liable for estate taxes ...
• Florida Taxation And Finance Code Section 198.33; Discharge of estate, notice of lien, limitation on lien, etc.
  (1) Where no receipt for the payment of taxes, or no affidavit or certificate of nonliability for taxes has been issued or recorded as provided ...
• Florida Taxation And Finance Code Section 198.34; Disposition of proceeds from taxes.
  All taxes and fees levied and collected under this chapter shall be paid into the Treasury of the state to the credit of the General ...
• Florida Taxation And Finance Code Section 198.35; Interpretation and construction.
  When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate and inheritance tax laws of the United ...
• Florida Taxation And Finance Code Section 198.36; Failure to produce records; penalty.
  Whoever fails to comply with any duty imposed upon him or her by this law, or having in his or her possession or control any ...
• Florida Taxation And Finance Code Section 198.37; Failure to make return; penalty.
  Any person required under this chapter to pay any tax, or required by law or regulations made under authority thereof to make a return, keep ...
• Florida Taxation And Finance Code Section 198.38; False return; penalty.
  Any person who willfully aids or assists in, or procures, counsels, or advises, the preparation or presentation under, or in connection with any matter arising ...
• Florida Taxation And Finance Code Section 198.39; False statement in return; penalty.
  Whoever knowingly makes any false statement in any notice, affidavit, or return required to be filed or made under this chapter is guilty of a ...
• Florida Taxation And Finance Code Section 198.40; Failure to pay tax, evasion of tax, etc.; penalty.
  Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter who willfully fails to collect or ...
• Florida Taxation And Finance Code Section 198.41; Effectiveness of this chapter, etc.
  This chapter shall remain in force and effect so long as the Government of the United States retains in full force and effect as a ...
• Florida Taxation And Finance Code Section 198.42; Short title.
  This chapter may be cited as the "Estate Tax Law of ...
• Florida Taxation And Finance Code Section 198.44; Certain exemptions from inheritance and estate taxes.
  The tax imposed under the inheritance and estate tax laws of this state in respect to personal property (except tangible property having an actual situs ...
• Florida Taxation And Finance Code Section 199.133; Levy of nonrecurring tax.
  (1) A one-time nonrecurring tax of 2 mills is hereby imposed on each dollar of the just valuation of all notes, bonds, and other ...
• Florida Taxation And Finance Code Section 199.135; Due date and payment of nonrecurring tax.
  The nonrecurring tax imposed on notes, bonds, and other obligations for payment of money secured by a mortgage, deed of trust, or other lien evidenced ...
• Florida Taxation And Finance Code Section 199.143; Future advances.
  (1) Except as provided in subsection (3), if the mortgage, deed of trust, or other lien is recorded or executed after December 31, 1985, and ...
• Florida Taxation And Finance Code Section 199.145; Corrective mortgages; assignments; assumptions; refinancing.
  (1) Any mortgage, deed of trust, or other lien given to replace a defective mortgage, deed of trust, or other lien, covering the identical real ...
• Florida Taxation And Finance Code Section 199.155; Valuation.
  Subject to the provisions of s. 199.133(2), all notes, bonds, and other obligations for payment of money subject to the nonrecurring tax shall ...
• Florida Taxation And Finance Code Section 199.183; Taxpayers exempt from nonrecurring taxes.
  (1) Intangible personal property owned by this state or any of its political subdivisions or municipalities shall be exempt from taxation under this chapter. This ...
• Florida Taxation And Finance Code Section 199.1851; Emergency rulemaking for ch. 2001-371.
  The Executive Director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) ...
• Florida Taxation And Finance Code Section 199.202; Administration of law; rules.
  The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties imposed by this chapter. It may by rule prescribe ...
• Florida Taxation And Finance Code Section 199.212; All state agencies to cooperate in administration of law.
  The department may call on any state, county, or municipal agency, department, bureau, or board for any information which may, in the department's judgment, ...
• Florida Taxation And Finance Code Section 199.218; Books and records.
  Each taxpayer shall retain all books and other records necessary to identify the taxpayer's intangible personal property and to determine any tax due under ...
• Florida Taxation And Finance Code Section 199.232; Powers of department.
  (1)(a) The department may audit the books and records of any person to determine whether a nonrecurring tax has been properly paid. (b) An ...
• Florida Taxation And Finance Code Section 199.262; Tax liens and garnishment.
  (1) When any tax imposed by this chapter becomes delinquent, or is otherwise in jeopardy, the department shall issue a warrant for the full amount ...
• Florida Taxation And Finance Code Section 199.272; Suits for violation of this chapter; jurisdiction and service.
  (1) All suits brought by the department against any person for any violation of this chapter shall be brought in the circuit courts of this ...
• Florida Taxation And Finance Code Section 199.282; Penalties for violation of this chapter.
  (1) Any person willfully violating or failing to comply with any of the provisions of this chapter shall be guilty of a felony of the ...
• Florida Taxation And Finance Code Section 199.292; Disposition of intangible personal property taxes.
  All intangible personal property taxes collected pursuant to this chapter, except for revenues derived from the annual tax on a leasehold described in s. 199....
• Florida Taxation And Finance Code Section 199.303; Declaration of legislative intent.
  (1) If any section, subsection, sentence, clause, phrase, or word of this chapter is for any reason held or declared to be unconstitutional, invalid, inoperative, ...
• Florida Taxation And Finance Code Section 200.001; Millages; definitions and general provisions.
  (1) County millages shall be composed of four categories of millage rates, as follows: (a) General county millage, which shall be that nonvoted millage rate ...
• Florida Taxation And Finance Code Section 200.011; Duty of county commissioners and school board in setting rate of taxation.
  (1) The county commissioners shall determine the amount to be raised for all county purposes, except for county school purposes, and shall enter upon their ...
• Florida Taxation And Finance Code Section 200.065; Method of fixing millage.
  (1) Upon completion of the assessment of all property pursuant to s. 193.023, the property appraiser shall certify to each taxing authority the taxable ...
• Florida Taxation And Finance Code Section 200.066; Newly created tax units.
  Ad valorem taxes of newly created municipalities or special districts shall be initially imposed no earlier than the January 1 subsequent to the creation or ...
• Florida Taxation And Finance Code Section 200.068; Certification of compliance with this chapter.
  Not later than 30 days following adoption of an ordinance or resolution establishing a property tax levy, each taxing authority shall certify compliance with the ...
• Florida Taxation And Finance Code Section 200.069; Notice of proposed property taxes and non-ad valorem assessments.
  Pursuant to s. 200.065(2)(b), the property appraiser, in the name of the taxing authorities and local governing boards levying non-ad valorem ...
• Florida Taxation And Finance Code Section 200.071; Limitation of millage; counties.
  (1) Except as otherwise provided herein, no ad valorem tax millage shall be levied against real property and tangible personal property by counties in excess ...
• Florida Taxation And Finance Code Section 200.081; Millage limitation; municipalities.
  No municipality shall levy ad valorem taxes against real property and tangible personal property in excess of 10 mills, except for voted ...
• Florida Taxation And Finance Code Section 200.091; Referendum to increase millage.
  The millage authorized to be levied in s. 200.071 for county purposes, including dependent districts therein, may be increased for periods not exceeding 2 ...
• Florida Taxation And Finance Code Section 200.101; Referendum for millage in excess of limits.
  The qualified electors of a municipality may by majority vote of those voting approve an increase of millage above those limits imposed by s. 200....
• Florida Taxation And Finance Code Section 200.141; Millage following consolidation of city and county functions.
  Those cities or counties which now or hereafter provide both municipal and county services as authorized under 1ss. 9-11 and 24 of Art. VIII ...
• Florida Taxation And Finance Code Section 200.151; Millage to replace lost revenue.
  In the event any municipality should lose revenue through the loss of a proprietary activity or other source of revenue, the governing body of the ...
• Florida Taxation And Finance Code Section 200.171; Mandamus to levy tax; limitations.
  In any suit brought in any court of this state seeking to compel the levy of any tax for the payment of any bonds, coupons ...
• Florida Taxation And Finance Code Section 200.181; Bond payments; tax levies; restrictions.
  (1) None of the provisions of this chapter or of any other law, whether general, special or local or of the charter of any municipality ...
• Florida Taxation And Finance Code Section 201.01; Documents taxable, generally.
  There shall be levied, collected, and paid the taxes specified in this chapter, for and in respect to the several documents, bonds, debentures or certificates ...
• Florida Taxation And Finance Code Section 201.02; Tax on deeds and other instruments relating to real property or interests in real property.
  (1) On deeds, instruments, or writings whereby any lands, tenements, or other real property, or any interest therein, shall be granted, assigned, transferred, or otherwise ...
• Florida Taxation And Finance Code Section 201.0205; Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317, Laws of Florida.
  The 10-cent tax increase in the documentary stamp tax levied by s. 2, chapter 92-317, does not apply to deeds and other taxable ...
• Florida Taxation And Finance Code Section 201.022; Consideration for realty; filing of return condition precedent to recordation; penalty; compensation of clerks; failure to file does not impair validity.
  (1) As a condition precedent to the recordation of any deed transferring an interest in real property, the grantor or the grantee or agent for ...
• Florida Taxation And Finance Code Section 201.031; Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.
  (1) Each county, as defined by s. 125.011(1), may levy, subject to the provisions of s. 125.0167, a discretionary surtax on documents ...
• Florida Taxation And Finance Code Section 201.07; Tax on bonds, debentures, and certificates of indebtedness.
  On all bonds, debentures, or certificates of indebtedness issued in the state by any person, and all instruments and documents, however termed, issued by any ...
• Florida Taxation And Finance Code Section 201.08; Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
  (1)(a) On promissory notes, nonnegotiable notes, written obligations to pay money, or assignments of salaries, wages, or other compensation made, executed, delivered, sold, transferred, ...
• Florida Taxation And Finance Code Section 201.09; Renewal of existing promissory notes and mortgages; exemption.
  (1) When any promissory note is given in renewal of any existing promissory note, which renewal note only extends or continues the identical contractual obligations ...
• Florida Taxation And Finance Code Section 201.091; Correction of prior error.
  If the only reason a document is not exempt from tax pursuant to s. 201.09 is the nonpayment or underpayment of tax on the ...
• Florida Taxation And Finance Code Section 201.10; Certificates of deposit issued by banks exempt.
  All certificates of deposit issued by any bank, banking association, or trust company are exempt from the requirement for an excise tax imposed by this ...
• Florida Taxation And Finance Code Section 201.11; Administration of law by Department of Revenue.
  (1) The administration of this chapter shall be vested in the Department of Revenue, which has authority to adopt rules pursuant to ss. 120.536(...
• Florida Taxation And Finance Code Section 201.12; Duties of clerks of the circuit court.
  Clerks of the circuit court shall report to the Department of Revenue the names and addresses of any and all individuals, firms, or corporations, who ...
• Florida Taxation And Finance Code Section 201.13; Department of Revenue to furnish stamps for tax for specified period.
  Except as otherwise provided in ss. 201.132 and 201.133, through March 31, 1997, the Department of Revenue shall cause to be prepared and ...
• Florida Taxation And Finance Code Section 201.132; Exceptions to use of stamps on recorded documents; county comptrollers and clerks of the circuit court.
  (1) The county comptroller or, if there be none, the clerk of the circuit court of each county may collect the tax imposed by this ...
• Florida Taxation And Finance Code Section 201.133; Payment of tax on documents not to be recorded; certificates of registration.
  (1) Except as provided in s. 201.132, any person who has averaged or will average at least 5 taxable transactions per month shall register ...
• Florida Taxation And Finance Code Section 201.14; Cancellation of stamps when used.
  Whenever an adhesive stamp is used for denoting any tax imposed by this chapter on documents, the person using or affixing the same shall write ...
• Florida Taxation And Finance Code Section 201.15; Distribution of taxes collected.
  All taxes collected under this chapter shall be distributed as follows and shall be subject to the service charge imposed in s. 215.20(1), ...
• Florida Taxation And Finance Code Section 201.16; Other laws made applicable to chapter.
  All revenue laws relating to the assessment and collection of taxes are hereby extended to and made a part of this chapter, so far as ...
• Florida Taxation And Finance Code Section 201.165; Credit for tax paid to other states.
  (1) For a tax imposed by any section of this chapter, a credit against the specific tax imposed by that section is allowed in an ...
• Florida Taxation And Finance Code Section 201.17; Penalties for failure to pay tax required.
  (1) Whoever makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or ...
• Florida Taxation And Finance Code Section 201.18; Penalties for illegal use of stamps.
  (1) Whoever fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, or document, upon which any tax is imposed by this chapter, ...
• Florida Taxation And Finance Code Section 201.20; Penalties for illegally avoiding tax on notes.
  Any person using the provisions of s. 201.09 to avoid the payment of any tax justly due is guilty of a misdemeanor of the ...
• Florida Taxation And Finance Code Section 201.21; Notes and other written obligations exempt under certain conditions.
  There shall be exempt from all excise taxes imposed by this chapter all promissory notes, nonnegotiable notes, and other written obligations to pay money bearing ...
• Florida Taxation And Finance Code Section 201.22; Financing statements under chapter 679 of the Uniform Commercial Code.
  The excise tax on documents provided by this chapter shall be applicable to transactions covered by the Uniform Commercial Code to the same extent that ...
• Florida Taxation And Finance Code Section 201.23; Foreign notes and other written obligations exempt.
  (1) There shall be exempt from all excise taxes imposed by this chapter: (a) All promissory notes, nonnegotiable notes, and other written obligations to pay ...
• Florida Taxation And Finance Code Section 201.24; Obligations of municipalities, political subdivisions, and agencies of the state.
  There shall be exempt from all taxes imposed by this chapter: (1) Any obligation to pay money issued by a municipality, political subdivision, or agency ...
• Florida Taxation And Finance Code Section 202.10; Short title.
  This chapter may be cited as the "Communications Services Tax Simplification ...
• Florida Taxation And Finance Code Section 202.105; Legislative findings and intent.
  (1) It is declared to be a specific legislative finding that the creation of this chapter fulfills important state interests by reforming the tax laws ...
• Florida Taxation And Finance Code Section 202.11; Definitions.
  As used in this chapter: (1) "Cable service" means the transmission of video, audio, or other programming service to purchasers, and the purchaser interaction, if ...
• Florida Taxation And Finance Code Section 202.12; Sales of communications services.
  The Legislature finds that every person who engages in the business of selling communications services at retail in this state is exercising a taxable privilege. ...
• Florida Taxation And Finance Code Section 202.125; Sales of communications services; specified exemptions.
  (1) The separately stated sales price of communications services sold to residential households is exempt from the tax imposed by s. 202.12. This exemption ...
• Florida Taxation And Finance Code Section 202.13; Intent.
  (1) If the operation or imposition of the taxes imposed or administered under this chapter is declared invalid, ineffective, inapplicable, unconstitutional, or void for any ...
• Florida Taxation And Finance Code Section 202.14; Credit against tax imposed.
  To prevent actual multistate taxation of communications services subject to tax under this chapter, any taxpayer, upon proof that such taxpayer has paid a tax ...
• Florida Taxation And Finance Code Section 202.151; Use tax imposed on certain purchasers of communications services.
  Any person who purchases communications services that are otherwise taxable under ss. 202.12 and 202.19 at retail from a seller in another state, ...
• Florida Taxation And Finance Code Section 202.155; Special rules for mobile communications services.
  (1) A home service provider shall be responsible for obtaining and maintaining the customer's place of primary use. Subject to subsections (2) and (3), ...
• Florida Taxation And Finance Code Section 202.16; Payment.
  The taxes imposed or administered under this chapter and chapter 203 shall be collected from all dealers of taxable communications services on the sale at ...
• Florida Taxation And Finance Code Section 202.17; Registration.
  (1) Each person seeking to engage in business as a dealer of communications services must file with the department an application for a certificate of ...
• Florida Taxation And Finance Code Section 202.18; Allocation and disposition of tax proceeds.
  The proceeds of the communications services taxes remitted under this chapter shall be treated as follows: (1) The proceeds of the taxes remitted under s. ...
• Florida Taxation And Finance Code Section 202.19; Authorization to impose local communications services tax.
  (1) The governing authority of each county and municipality may, by ordinance, levy a discretionary communications services tax. (2)(a) Charter counties and municipalities may ...
• Florida Taxation And Finance Code Section 202.193; Local Communications Services Tax Clearing Trust Fund.
  (1) The Local Communications Services Tax Clearing Trust Fund is created within the Department of Revenue. Proceeds from the local communications services tax levied pursuant ...
• Florida Taxation And Finance Code Section 202.195; Proprietary confidential business information; public records exemption.
  (1) Proprietary confidential business information obtained from a telecommunications company or franchised cable company for the purposes of imposing fees for occupying the public rights-...
• Florida Taxation And Finance Code Section 202.20; Local communications services tax conversion rates.
  (1)(a) For the period of October 1, 2001, through September 30, 2002, there are hereby levied the following local communications services tax conversion rates ...
• Florida Taxation And Finance Code Section 202.21; Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
  Any adoption, repeal, or change in the rate of a local communications services tax imposed under s. 202.19 is effective with respect to taxable ...
• Florida Taxation And Finance Code Section 202.22; Determination of local tax situs.
  (1) A dealer of communications services who is obligated to collect and remit a local communications services tax imposed under s. 202.19 shall be ...
• Florida Taxation And Finance Code Section 202.23; Procedure on purchaser's request for refund or credit of communications services taxes.
  (1) Notwithstanding any other law, a purchaser seeking a refund of or credit for a tax collected by a dealer under this chapter must, within ...
• Florida Taxation And Finance Code Section 202.231; Provision of information to local taxing jurisdictions.
  (1) The department shall provide a monthly report to each jurisdiction imposing the tax authorized by s. 202.19. Each report shall contain the following ...
• Florida Taxation And Finance Code Section 202.24; Limitations on local taxes and fees imposed on dealers of communications services.
  (1) The authority of a public body to require taxes, fees, charges, or other impositions from dealers of communications services for occupying its roads and ...
• Florida Taxation And Finance Code Section 202.25; Jurisdiction; dealers not qualified to do business in this state.
  (1) All suits brought by the department against any dealer for any violation of this chapter for the purpose of collecting any tax due from ...
• Florida Taxation And Finance Code Section 202.26; Department powers.
  (1) The department shall administer and enforce the assessment and collection of the taxes, interest, and penalties collected under or imposed by this chapter. (2) ...
• Florida Taxation And Finance Code Section 202.27; Return filing; rules for self-accrual.
  (1) For the purpose of ascertaining the amount of tax payable under this chapter and chapter 203, every dealer has the duty to file a ...
• Florida Taxation And Finance Code Section 202.28; Credit for collecting tax; penalties.
  (1) Except as otherwise provided in s. 202.22, for the purpose of compensating persons providing communications services for the keeping of prescribed records, the ...
• Florida Taxation And Finance Code Section 202.29; Bad debts.
  (1) A dealer who has paid the tax imposed by this chapter may take a credit or obtain a refund for tax paid by the ...
• Florida Taxation And Finance Code Section 202.30; Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.
  (1) A dealer of communications services is required to remit taxes by electronic funds transfer, in the manner prescribed by the department, when the amount ...
• Florida Taxation And Finance Code Section 202.31; Sale of business; liability for tax; procedures; penalty for violations.
  (1) If any dealer of communications services who is liable for any tax, interest, or penalty under this chapter sells his or her business or ...
• Florida Taxation And Finance Code Section 202.32; State and local agencies to cooperate in administration of law.
  The department may request from any state, county, municipal, or local governmental agency any information that the department considers necessary in administering this chapter, and ...
• Florida Taxation And Finance Code Section 202.33; Taxes declared to be government funds; penalties for failure to remit taxes; warrants.
  (1) The taxes collected under this chapter become government funds from the moment of collection by the dealer. (2) Any person who, with intent to ...
• Florida Taxation And Finance Code Section 202.34; Records required to be kept; power to inspect; audit procedure.
  (1)(a) Each dealer shall secure, maintain, and keep as long as required by s. 213.35 a complete record of communications services sold at ...
• Florida Taxation And Finance Code Section 202.35; Powers of department in dealing with delinquents; tax to be separately stated.
  (1) If any dealer or other person fails to remit the tax, or any portion thereof, on or before the day when the tax is ...
• Florida Taxation And Finance Code Section 202.36; Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
  (1) Any person required to pay a tax imposed or administered under this chapter or to make a return who renders a return or makes ...
• Florida Taxation And Finance Code Section 202.37; Special rules for administration of local communications services tax.
  (1)(a) Except as otherwise provided in this section, all statutory provisions and administrative rules applicable to the communications services tax imposed by s. 202....
• Florida Taxation And Finance Code Section 202.38; Special rules for bad debts and adjustments under previous taxes.
  (1)(a)1. Any dealer who has paid the tax imposed by chapter 212 on telecommunications services billed prior to October 1, 2001, which are ...
• Florida Taxation And Finance Code Section 202.381; Transition from previous taxes.
  The department is directed to implement the tax changes contained in this act, and in chapter 2000-260, Laws of Florida, in a manner that ...
• Florida Taxation And Finance Code Section 202.41; Security for bonded indebtedness pledged under previous law.
  Revenue received by a taxing authority under this act shall be deemed to replace any taxes or fees previously imposed but repealed by this act ...
• Florida Taxation And Finance Code Section 203.01; Tax on gross receipts for utility and communications services.
  (1)(a)1. A tax is imposed on gross receipts from utility services that are delivered to a retail consumer in this state. Such tax ...
• Florida Taxation And Finance Code Section 203.0111; Application of tax increase.
  With respect to utility services regularly billed on a monthly cycle basis, each increase in the gross receipts tax provided for in this act shall ...
• Florida Taxation And Finance Code Section 203.012; Definitions.
  As used in this chapter: (1) "Distribution company" means any person owning or operating local electric or natural or manufactured gas utility distribution facilities within ...
• Florida Taxation And Finance Code Section 203.02; Powers of Department of Revenue.
  The Department of Revenue may audit the reports provided for in s. 203.01; and each and every such person shall submit all records, books, ...
• Florida Taxation And Finance Code Section 203.03; Penalties.
  (1) Any officer, agent, or representative of any such person who receives any payment for the furnishing of the things or the services above mentioned ...
• Florida Taxation And Finance Code Section 203.04; Construction of laws granting exemptions or exceptions.
  No statute or law, general, special, or local hereafter enacted which either directly or indirectly relates to exemptions or exceptions from taxation in this state ...
• Florida Taxation And Finance Code Section 203.06; Interest on delinquent payments.
  Any payments as imposed in this chapter, if not received by the Department of Revenue on or before the due date as provided by law, ...
• Florida Taxation And Finance Code Section 203.07; Settlement or compromise of penalties and interest.
  The department, pursuant to s. 213.21, may settle or compromise penalties or interest imposed by this ...
• Florida Taxation And Finance Code Section 205.013; Short title.
  This chapter shall be known and may be cited as the "Local Business Tax ...
• Florida Taxation And Finance Code Section 205.022; Definitions.
  When used in this chapter, the following terms and phrases shall have the meanings ascribed to them in this section, except when the context clearly ...
• Florida Taxation And Finance Code Section 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. ...
• Florida Taxation And Finance Code Section 205.0315; Ordinance adoption after October 1, 1995.
  Beginning October 1, 1995, a county or municipality that has not adopted a business tax ordinance or resolution may adopt a business tax ordinance. The ...
• Florida Taxation And Finance Code Section 205.032; Levy; counties.
  The governing body of a county may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing any ...
• Florida Taxation And Finance Code Section 205.033; Conditions for levy; counties.
  (1) The following conditions are imposed on the authority of a county governing body to levy a business tax: (a) The tax must be based ...
• Florida Taxation And Finance Code Section 205.042; Levy; municipalities.
  The governing body of an incorporated municipality may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing ...
• Florida Taxation And Finance Code Section 205.043; Conditions for levy; municipalities.
  (1) The following conditions are imposed on the authority of a municipal governing body to levy a business tax: (a) The tax must be based ...
• Florida Taxation And Finance Code Section 205.045; Transfer of administrative duties.
  The governing body of a municipality that levies a business tax may request that the county in which the municipality is located issue the municipal ...
• Florida Taxation And Finance Code Section 205.053; Business tax receipts; dates due and delinquent; penalties.
  (1) All business tax receipts shall be sold by the appropriate tax collector beginning August 1 of each year, are due and payable on or ...
• Florida Taxation And Finance Code Section 205.0532; Revocation or refusal to renew; doing business with Cuba.
  Any local governing authority issuing a business tax receipt to any individual, business, or entity under this chapter may revoke or refuse to renew such ...
• Florida Taxation And Finance Code Section 205.0535; Reclassification and rate structure revisions.
  (1) By October 1, 1995, any municipality or county may, by ordinance, reclassify businesses, professions, and occupations and may establish new rate structures, if the ...
• Florida Taxation And Finance Code Section 205.0536; Distribution of county revenues.
  A county that establishes a new rate structure under s. 205.0535 shall retain all business tax revenues collected from businesses, professions, or occupations whose ...
• Florida Taxation And Finance Code Section 205.0537; Vending and amusement machines.
  The business premises where a coin-operated or token-operated vending machine that dispenses products, merchandise, or services or where an amusement or game machine ...
• Florida Taxation And Finance Code Section 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), the governing body of a county or municipality may ...
• Florida Taxation And Finance Code Section 205.063; Exemptions; motor vehicles.
  Vehicles used by any person receipted under this chapter for the sale and delivery of tangible personal property at wholesale or retail from his or ...
• Florida Taxation And Finance Code Section 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 any natural person for the privilege of engaging in the selling of farm, aquacultural, gr