Florida Statutes Part IV - Fees, Taxes, And Funds (Ss. 624.501-624.523)

• 624.501 - Filing, License, Appointment, And Miscellaneous Fees.
  The department, commission, or office, as appropriate, shall collect in advance, and persons so served shall pay to it in advance, fees, licenses, and miscellaneous...
• 624.5015 - Advance Collection Of Fees And Taxes; Title Insurers Not To Pay Without Reimbursement.
  (1) The department or the office shall collect in advance from the applicant or licensee fees and taxes as provided in s. 624.501.(2) A title insurer shall...
• 624.502 - Service Of Process Fee.
  In all instances as provided in any section of the insurance code and s. 48.151(3) in which service of process is authorized to be made...
• 624.504 - Liability For State, County Tax.
  Each authorized insurer that uses insurance agents in this state shall be liable for and shall pay the state and county taxes required therefor under...
• 624.505 - County Tax; Determination; Additional Offices; Nonresident Agents.
  (1) The county tax provided for under s. 624.501 as to an agent shall be paid by each insurer for each agent only for the county...
• 624.506 - County Tax; Deposit And Remittance.
  (1) The department shall deposit in the Agents County Tax Trust Fund all moneys accepted as county tax under this part. She or he shall keep...
• 624.507 - Municipal Tax.
  Municipal corporations may require a tax of insurance agents not to exceed 50 percent of the state tax specified as to such agents under this...
• 624.508 - Insurer’s License Tax; When Payable.
  (1) The insurer’s license tax provided for in s. 624.501(3) shall be paid, by an insurer newly applying for a certificate of authority to transact insurance...
• 624.509 - Premium Tax; Rate And Computation.
  (1) In addition to the license taxes provided for in this chapter, each insurer shall also annually, and on or before March 1 in each year,...
• 624.5091 - Retaliatory Provision, Insurers.
  (1)(a) When by or pursuant to the laws of any other state or foreign country any taxes, licenses, and other fees, in the aggregate, and any...
• 624.5092 - Administration Of Taxes; Payments.
  (1) The Department of Revenue shall administer, audit, and enforce the assessment and collection of those taxes to which this section is applicable. The office and...
• 624.50921 - Adjustments.
  (1) If a taxpayer is required to amend its corporate income tax liability under chapter 220, or the taxpayer receives a refund of its workers’ compensation...
• 624.5094 - Casualty Insurance Premiums.
  Notwithstanding any statutory provision to the contrary, for the purposes of calculating the annual assessments for the Special Disability Trust Fund under s. 440.49 and...
• 624.510 - Tax On Wet Marine And Transportation Insurance.
  (1) On or before March 1 of each year each insurer shall file with the Department of Revenue a report of its gross underwriting profit on...
• 624.5105 - Community Contribution Tax Credit; Authorization; Limitations; Eligibility And Application Requirements; Administration; Definitions; Expiration.
  (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—(a) There shall be allowed a credit of 50 percent of a community contribution against any tax due for a calendar...
• 624.51055 - Credit For Contributions To Eligible Nonprofit Scholarship-funding Organizations.
  1(1) There is allowed a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.395 against any tax...
• 624.5107 - Child Care Tax Credits.
  (1) If the credit granted under this section is not fully used in any one year because of insufficient tax liability on the part of the...
• 624.511 - Tax Statement; Overpayments.
  (1) Tax returns as to taxes mentioned in ss. 624.509 and 624.510 shall be made by insurers on forms to be prescribed by the Department of...
• 624.515 - State Fire Marshal Regulatory Assessment And Surcharge; Levy And Amount.
  (1)(a) In addition to any other license or excise tax now or hereafter imposed, and such taxes as may be imposed under other statutes, there is...
• 624.516 - State Fire Marshal Regulatory Assessment And Surcharge; Deposit And Use Of Funds.
  (1) The regulatory assessment imposed under s. 624.515(1) and the surcharge imposed under s. 624.515(2) shall be deposited by the Department of Revenue, when received and...
• 624.517 - State Fire Marshal Regulatory Assessment; Reduction Of Assessment.
  (1) The office shall ascertain on or before December 1 of each year whether the amounts estimated to be received from the regulatory assessment imposed under...
• 624.518 - State Fire Marshal Regulatory Assessment And Surcharge; Tax Return, Overpayment.
  (1) Tax returns with respect to the regulatory assessment and surcharge prescribed by s. 624.515 shall be made by each insurer liable for payment of such...
• 624.519 - Nonpayment Of Premium Tax Or Fire Marshal Assessment; Penalty.
  If any insurer fails to pay to the Department of Revenue on or before March 1 in each and every year any premium taxes required...
• 624.520 - Preemption By State.
  (1) This state hereby preempts the field of imposing excise, privilege, franchise, income, license, permit, registration, and similar taxes and fees, measured by premiums, income, or...
• 624.521 - Deposit Of Certain Tax Receipts; Refund Of Improper Payments.
  (1) The Department of Financial Services shall promptly deposit in the State Treasury to the credit of the Insurance Regulatory Trust Fund all “state tax” portions...
• 624.523 - Insurance Regulatory Trust Fund.
  (1) There is created in the State Treasury a trust fund designated “Insurance Regulatory Trust Fund” to which shall be credited all payments received on account...

Last modified: September 23, 2016