Florida Statutes Part III - Municipal Finance And Taxation (Ss. 166.201-166.271)

• 166.201 - Taxes And Charges.
  A municipality may raise, by taxation and licenses authorized by the constitution or general law, or by user charges or fees authorized by ordinance, amounts...
• 166.211 - Ad Valorem Taxes.
  (1) Pursuant to s. 9, Art. VII of the State Constitution, a municipality is hereby authorized, in a manner not inconsistent with general law, to levy...
• 166.215 - Remittance Of Funds.
  Notwithstanding any other provisions of law, in the event that a county remits to a municipality, or has so remitted for any prior year, the...
• 166.221 - Regulatory Fees.
  A municipality may levy reasonable business, professional, and occupational regulatory fees, commensurate with the cost of the regulatory activity, including consumer protection, on such classes...
• 166.222 - Building Code Inspection Fees.
  The governing body of a municipality may provide a schedule of reasonable inspection fees in order to defer the costs of inspection and enforcement of...
• 166.223 - Special Assessments Levied On Recreational Vehicle Parks Regulated Under Chapter 513.
  When a municipality levies a non-ad valorem special assessment on a recreational vehicle park regulated under chapter 513, the non-ad valorem special assessment shall not...
• 166.231 - Municipalities; Public Service Tax.
  (1)(a) A municipality may levy a tax on the purchase of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, manufactured gas either metered...
• 166.232 - Municipalities; Public Service Tax; Physical Unit Base Option.
  (1) At the discretion and option of the local tax authority, the tax authorized under s. 166.231 may be levied on a physical unit basis. The...
• 166.233 - Public Service Tax; Effective Dates; Procedures For Informing Sellers Of Tax Levies And Related Information.
  (1) As used in this section and ss. 166.231, 166.232, and 166.234:(a) “Department” means the Department of Revenue or its designated agent.(b) “Effective date,” with respect to any...
• 166.234 - Public Service Tax; Administrative Provisions; Rights And Remedies.
  (1) A municipality may, during the seller’s normal business hours at the official location of the seller’s books and records, audit the records of any seller...
• 166.235 - Procedure On Purchaser’s Request For Refund Or Credit.
  (1) A purchaser seeking a refund of or credit for public service tax shall submit a written request therefor to the seller within the time prescribed...
• 166.241 - Fiscal Years, Budgets, And Budget Amendments.
  (1) Each municipality shall establish a fiscal year beginning October 1 of each year and ending September 30 of the following year.(2) The governing body of each...
• 166.251 - Service Fee For Dishonored Check.
  The governing body of a municipality may adopt a service fee not to exceed the service fees authorized under s. 832.08(5) or 5 percent of...
• 166.271 - Surcharge On Municipal Facility Parking Fees.
  (1) The governing authority of any municipality with a resident population of 200,000 or more, more than 20 percent of the real property of which is...

Last modified: September 23, 2016