TITLE XIV - TAXATION AND FINANCE (Ch.192-220)
- Chapter 192 TAXATION: GENERAL PROVISIONS
- 192.001 Definitions.
- 192.0105 Taxpayer rights.
- 192.011 All property to be assessed.
- 192.032 Situs of property for assessment purposes.
- 192.037 Fee timeshare real property; taxes and assessments; escrow.
- 192.042 Date of assessment.
- 192.047 Date of filing.
- 192.053 Lien for unpaid taxes.
- 192.071 Administration of oaths.
- 192.091 Commissions of property appraisers and tax collectors.
- 192.102 Payment of property appraisers’ and collectors’ commissions.
- 192.105 Unlawful disclosure of federal tax information; penalty.
- 192.115 Performance review panel.
- 192.117 Property Tax Administration Task Force.
- 192.123 Notification of veteran’s guardian.
- Chapter 193 ASSESSMENTS
- Chapter 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES
- Chapter 195 PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE
- 195.0011 Short title.
- 195.0012 Legislative intent.
- 195.002 Supervision by Department of Revenue.
- 195.022 Forms to be prescribed by Department of Revenue.
- 195.027 Rules and regulations.
- 195.032 Establishment of standards of value.
- 195.052 Research and tabulation of data.
- 195.062 Manual of instructions.
- 195.072 Cooperation of other agencies of state government.
- 195.073 Classification of property.
- 195.084 Information exchange.
- 195.087 Property appraisers and tax collectors to submit budgets to Department of Revenue.
- 195.092 Authority to bring and maintain suits.
- 195.096 Review of assessment rolls.
- 195.097 Postaudit notification of defects; supervision by the department.
- 195.0985 Annual ratio studies; publication.
- 195.099 Periodic review.
- 195.0995 Use of sales transactions data; qualification; review.
- 195.101 Withholding of state funds.
- 195.207 Effect on levy of municipal taxes.
- Chapter 196 EXEMPTION
- 196.001 Property subject to taxation.
- 196.002 Legislative intent.
- 196.011 Annual application required for exemption.
- 196.012 Definitions.
- 196.015 Permanent residency; factual determination by property appraiser.
- 196.021 Tax returns to show all exemptions and claims.
- 196.031 Exemption of homesteads.
- 196.041 Extent of homestead exemptions.
- 196.061 Rental of homestead to constitute abandonment.
- 196.071 Homestead exemptions; claims by members of armed forces.
- 196.075 Additional homestead exemption for persons 65 and older.
- 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans.
- 196.082 Discounts for disabled veterans.
- 196.091 Exemption for disabled veterans confined to wheelchairs.
- 196.095 Exemption for a licensed child care facility operating in an enterprise zone.
- 196.101 Exemption for totally and permanently disabled persons.
- 196.111 Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs.
- 196.121 Homestead exemptions; forms.
- 196.131 Homestead exemptions; claims.
- 196.141 Homestead exemptions; duty of property appraiser.
- 196.151 Homestead exemptions; approval, refusal, hearings.
- 196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident.
- 196.171 Homestead exemptions; city officials.
- 196.175 Renewable energy source exemption.
- 196.181 Exemption of household goods and personal effects.
- 196.183 Exemption for tangible personal property.
- 196.185 Exemption of inventory.
- 196.192 Exemptions from ad valorem taxation.
- 196.193 Exemption applications; review by property appraiser.
- 196.194 Value adjustment board; notice; hearings; appearance before the board.
- 196.195 Determining profit or nonprofit status of applicant.
- 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption.
- 196.1961 Exemption for historic property used for certain commercial or nonprofit purposes.
- 196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services.
- 196.1975 Exemption for property used by nonprofit homes for the aged.
- 196.1976 Provisions of ss. 196.197(1) or (2) and 196.1975; severability.
- 196.1977 Exemption for property used by proprietary continuing care facilities.
- 196.1978 Affordable housing property exemption.
- 196.198 Educational property exemption.
- 196.1983 Charter school exemption from ad valorem taxes.
- 196.1985 Labor organization property exemption.
- 196.1986 Community centers exemption.
- 196.1987 Biblical history display property exemption.
- 196.199 Government property exemption.
- 196.1993 Certain agreements with local governments for use of public property; exemption.
- 196.1995 Economic development ad valorem tax exemption.
- 196.1996 Economic development ad valorem tax exemption; effect of ch. 94-136.
- 196.1997 Ad valorem tax exemptions for historic properties.
- 196.1998 Additional ad valorem tax exemptions for historic properties open to the public.
- 196.1999 Space laboratories and carriers; exemption.
- 196.2001 Not-for-profit sewer and water company property exemption.
- 196.2002 Exemption for s. 501(c)(12) not-for-profit water and wastewater systems.
- 196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled.
- 196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.
- 196.26 Exemption for real property dedicated in perpetuity for conservation purposes.
- 196.28 Cancellation of delinquent taxes upon lands used for road purposes, etc.
- 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.
- 196.295 Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years.
- 196.31 Taxes against state properties; notice.
- 196.32 Executive Office of the Governor; consent required to certain assessments.
- Chapter 197 TAX COLLECTIONS, SALES, AND LIENS
- 197.102 Definitions.
- 197.103 Deputy tax collectors; appointment.
- 197.122 Lien of taxes; dates; application.
- 197.123 Correcting erroneous returns.
- 197.131 Correction of erroneous assessments.
- 197.152 Collection of unpaid or omitted taxes; interest amount; taxable value.
- 197.162 Discounts; amount and time.
- 197.172 Interest rate; calculation and minimum.
- 197.182 Department of Revenue to pass upon and order refunds.
- 197.192 Land not to be divided or plat filed until taxes paid.
- 197.202 Destruction of 20-year-old tax receipts.
- 197.212 Minimum tax bill.
- 197.217 Judicial sale; payment of taxes.
- 197.222 Prepayment of estimated tax by installment method.
- 197.2301 Payment of taxes prior to certified roll procedure.
- 197.242 Short title.
- 197.243 Definitions relating to Homestead Property Tax Deferral Act.
- 197.252 Homestead tax deferral.
- 197.253 Homestead tax deferral; application.
- 197.254 Annual notification to taxpayer.
- 197.262 Deferred payment tax certificates.
- 197.263 Change in ownership or use of property.
- 197.272 Prepayment of deferred taxes.
- 197.282 Distribution of payments.
- 197.292 Construction.
- 197.301 Penalties.
- 197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties.
- 197.304 Tax deferral for recreational and commercial working waterfronts.
- 197.3041 Tax deferral for recreational and commercial working waterfronts; application.
- 197.3042 Deferred payment tax certificates.
- 197.3043 Change in use or ownership of property.
- 197.3044 Prepayment of deferred taxes.
- 197.3045 Distribution of payments.
- 197.3046 Construction.
- 197.3047 Penalties.
- 197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property.
- 197.3071 Eligibility for tax deferral.
- 197.3072 Deferral for affordable rental housing properties.
- 197.3073 Deferral application.
- 197.3074 Deferred payment tax certificates.
- 197.3075 Change in use or ownership of property.
- 197.3076 Prepayment of deferred taxes and non-ad valorem assessments.
- 197.3077 Distribution of payments.
- 197.3078 Construction.
- 197.3079 Penalties.
- 197.312 Payment by mortgagee.
- 197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.
- 197.323 Extension of roll during adjustment board hearings.
- 197.332 Duties of tax collectors.
- 197.333 When taxes due; delinquent.
- 197.343 Tax notices; additional notice required.
- 197.344 Lienholders; receipt of notices and delinquent taxes.
- 197.363 Special assessments and service charges; optional method of collection.
- 197.3631 Non-ad valorem assessments; general provisions.
- 197.3632 Uniform method for the levy, collection, and enforcement of non-ad valorem assessments.
- 197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.
- 197.373 Payment of portion of taxes.
- 197.374 Partial payment of current year taxes.
- 197.383 Distribution of taxes.
- 197.402 Advertisement of real or personal property with delinquent taxes.
- 197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.
- 197.412 Attachment of tangible personal property in case of removal.
- 197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
- 197.414 Tax collector to keep record of warrants and levies on tangible personal property.
- 197.4155 Delinquent personal property taxes; installment payment program.
- 197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
- 197.417 Sale of personal property after seizure.
- 197.432 Sale of tax certificates for unpaid taxes.
- 197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored.
- 197.433 Duplicate certificates.
- 197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty.
- 197.443 Cancellation of void tax certificates; correction of tax certificates; procedure.
- 197.444 Cancellation of tax certificates; suit by holder.
- 197.446 Payment of back taxes as condition precedent to cancellation of tax certificate held by county.
- 197.447 Cancellation of tax liens held by the county on property of the United States and the State of Florida.
- 197.462 Transfer of tax certificates held by individuals.
- 197.472 Redemption of tax certificates.
- 197.473 Disposition of unclaimed redemption moneys.
- 197.482 Limitation upon lien of tax certificate.
- 197.492 Errors and insolvencies list.
- 197.502 Application for obtaining tax deed by holder of tax sale certificate; fees.
- 197.512 Notice, form of publication for obtaining tax deed by holder.
- 197.522 Notice to owner when application for tax deed is made.
- 197.532 Fees for mailing additional notices, when application is made by holder.
- 197.542 Sale at public auction.
- 197.552 Tax deeds.
- 197.562 Grantee of tax deed entitled to immediate possession.
- 197.572 Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress survive tax sales and deeds.
- 197.573 Survival of restrictions and covenants after tax sale.
- 197.582 Disbursement of proceeds of sale.
- 197.592 County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens.
- 197.593 Corrective county deeds without consideration or further notice.
- 197.602 Party recovering land must refund taxes paid and interest.
- Chapter 198 ESTATE TAXES
- 198.01 Definitions.
- 198.015 Domicile of decedent.
- 198.02 Tax upon estates of resident decedents.
- 198.021 Tax upon generation-skipping transfers of residents.
- 198.03 Tax upon estates of nonresident decedents.
- 198.031 Tax upon generation-skipping transfers of nonresidents.
- 198.04 Tax upon estates of alien decedents.
- 198.05 Administration of law by Department of Revenue.
- 198.06 Examination of books, papers, records, or memoranda by the department.
- 198.07 Appointment of agents by department; bonds of agents; may administer oaths; credentials.
- 198.08 Rules.
- 198.11 Appointment of special appraisers.
- 198.13 Tax return to be made in certain cases; certificate of nonliability.
- 198.14 Failure to make return; extension of time for filing.
- 198.15 When tax due; extension; interest; penalty.
- 198.155 Payment of tax on generation-skipping transfers.
- 198.16 Notice of determination of deficiency in federal tax to be filed with department.
- 198.17 Deficiency; hearing by department.
- 198.18 Failure to pay tax; penalties; delinquent or deficient taxes, interest.
- 198.19 Receipts for taxes.
- 198.20 Failure to pay tax when due, department’s warrant, etc.
- 198.21 Tax due payable from entire estate; third persons.
- 198.22 Lien for unpaid taxes.
- 198.23 Personal liability of personal representative.
- 198.24 Sale of real estate by personal representative to pay tax.
- 198.25 Actions to enforce payment of tax.
- 198.26 No discharge of personal representative until tax is paid.
- 198.28 Time for assessment of tax.
- 198.29 Refunds of excess tax paid.
- 198.30 Circuit judge to report names of decedents, etc.
- 198.31 Duties and powers of corporate personal representatives of nonresident decedents.
- 198.32 Prima facie liability for tax.
- 198.33 Discharge of estate, notice of lien, limitation on lien, etc.
- 198.34 Disposition of proceeds from taxes.
- 198.35 Interpretation and construction.
- 198.36 Failure to produce records; penalty.
- 198.37 Failure to make return; penalty.
- 198.38 False return; penalty.
- 198.39 False statement in return; penalty.
- 198.40 Failure to pay tax, evasion of tax, etc.; penalty.
- 198.41 Effectiveness of this chapter, etc.
- 198.42 Short title.
- 198.44 Certain exemptions from inheritance and estate taxes.
- Chapter 199 INTANGIBLE PERSONAL PROPERTY TAXES
- Chapter 200 DETERMINATION OF MILLAGE
- 200.001 Millages; definitions and general provisions.
- 200.011 Duty of county commissioners and school board in setting rate of taxation.
- 200.065 Method of fixing millage.
- 200.066 Newly created tax units.
- 200.068 Certification of compliance with this chapter.
- 200.069 Notice of proposed property taxes and non-ad valorem assessments.
- 200.071 Limitation of millage; counties.
- 200.081 Millage limitation; municipalities.
- 200.091 Referendum to increase millage.
- 200.101 Referendum for millage in excess of limits.
- 200.141 Millage following consolidation of city and county functions.
- 200.151 Millage to replace lost revenue.
- 200.171 Mandamus to levy tax; limitations.
- 200.181 Bond payments; tax levies; restrictions.
- 200.185 Maximum millage rates for the 2007-2008 and 2008-2009 fiscal years.
- Chapter 201 EXCISE TAX ON DOCUMENTS
- 201.01 Documents taxable, generally.
- 201.02 Tax on deeds and other instruments relating to real property or interests in real property.
- 201.0201 Interpretation of s. 201.02.
- 201.0205 Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317, Laws of Florida.
- 201.031 Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.
- 201.07 Tax on bonds, debentures, and certificates of indebtedness.
- 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
- 201.09 Renewal of existing promissory notes and mortgages; exemption.
- 201.091 Correction of prior error.
- 201.10 Certificates of deposit issued by banks exempt.
- 201.11 Administration of law by Department of Revenue.
- 201.12 Duties of clerks of the circuit court.
- 201.13 Department of Revenue to furnish stamps for tax for specified period.
- 201.132 Exceptions to use of stamps on recorded documents; county comptrollers and clerks of the circuit court.
- 201.133 Payment of tax on documents not to be recorded; certificates of registration.
- 201.14 Cancellation of stamps when used.
- 201.15 Distribution of taxes collected.
- 201.16 Other laws made applicable to chapter.
- 201.165 Credit for tax paid to other states.
- 201.17 Penalties for failure to pay tax required.
- 201.18 Penalties for illegal use of stamps.
- 201.20 Penalties for illegally avoiding tax on notes.
- 201.21 Notes and other written obligations exempt under certain conditions.
- 201.22 Financing statements under chapter 679 of the Uniform Commercial Code.
- 201.23 Foreign notes and other written obligations exempt.
- 201.24 Obligations of municipalities, political subdivisions, and agencies of the state.
- Chapter 202 COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
- 202.10 Short title.
- 202.105 Legislative findings and intent.
- 202.11 Definitions.
- 202.12 Sales of communications services.
- 202.12001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
- 202.125 Sales of communications services; specified exemptions.
- 202.13 Intent.
- 202.14 Credit against tax imposed.
- 202.151 Use tax imposed on certain purchasers of communications services.
- 202.155 Special rules for mobile communications services.
- 202.16 Payment.
- 202.17 Registration.
- 202.175 Toll-free telephone number for verification of dealer registration numbers and resale certificates.
- 202.177 Verification system for certificate numbers of purchasers seeking to purchase for resale.
- 202.18 Allocation and disposition of tax proceeds.
- 202.19 Authorization to impose local communications services tax.
- 202.193 Local Communications Services Tax Clearing Trust Fund.
- 202.195 Proprietary confidential business information; public records exemption.
- 202.20 Local communications services tax conversion rates.
- 202.21 Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.
- 202.22 Determination of local tax situs.
- 202.23 Procedure on purchaser’s request for refund or credit of communications services taxes.
- 202.231 Provision of information to local taxing jurisdictions.
- 202.24 Limitations on local taxes and fees imposed on dealers of communications services.
- 202.25 Jurisdiction; dealers not qualified to do business in this state.
- 202.26 Department powers.
- 202.27 Return filing; rules for self-accrual.
- 202.28 Credit for collecting tax; penalties.
- 202.29 Bad debts.
- 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange.
- 202.31 Sale of business; liability for tax; procedures; penalty for violations.
- 202.32 State and local agencies to cooperate in administration of law.
- 202.33 Taxes declared to be government funds; penalties for failure to remit taxes; warrants.
- 202.34 Records required to be kept; power to inspect; audit procedure.
- 202.35 Powers of department in dealing with delinquents; tax to be separately stated.
- 202.36 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
- 202.37 Special rules for administration of local communications services tax.
- 202.38 Special rules for bad debts and adjustments under previous taxes.
- 202.381 Transition from previous taxes.
- 202.41 Security for bonded indebtedness pledged under previous law.
- Chapter 203 GROSS RECEIPTS TAXES
- 203.001 Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
- 203.01 Tax on gross receipts for utility and communications services.
- 203.0111 Application of tax increase.
- 203.012 Definitions.
- 203.02 Powers of Department of Revenue.
- 203.03 Penalties.
- 203.04 Construction of laws granting exemptions or exceptions.
- 203.06 Interest on delinquent payments.
- 203.07 Settlement or compromise of penalties and interest.
- Chapter 205 LOCAL BUSINESS TAXES
- 205.013 Short title.
- 205.022 Definitions.
- 205.023 Requirement to report status of fictitious name registration.
- 205.0315 Ordinance adoption after October 1, 1995.
- 205.032 Levy; counties.
- 205.033 Conditions for levy; counties.
- 205.042 Levy; municipalities.
- 205.043 Conditions for levy; municipalities.
- 205.045 Transfer of administrative duties.
- 205.053 Business tax receipts; dates due and delinquent; penalties.
- 205.0532 Revocation or refusal to renew; doing business with Cuba.
- 205.0535 Reclassification and rate structure revisions.
- 205.0536 Distribution of county revenues.
- 205.0537 Vending and amusement machines.
- 205.054 Business tax; partial exemption for engaging in business or occupation in enterprise zone.
- 205.063 Exemptions; motor vehicles.
- 205.064 Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions.
- 205.065 Exemption; nonresident persons regulated by the Department of Business and Professional Regulation.
- 205.162 Exemption allowed certain disabled persons, the aged, and widows with minor dependents.
- 205.171 Exemptions allowed disabled veterans of any war or their unremarried spouses.
- 205.191 Religious tenets; exemption.
- 205.192 Charitable, etc., organizations; occasional sales, fundraising; exemption.
- 205.193 Mobile home setup operations; local business tax receipt prohibited; exception.
- 205.194 Prohibition of local business tax receipt without exhibition of state license or registration.
- 205.196 Pharmacies and pharmacists.
- 205.1965 Assisted living facilities.
- 205.1967 Prerequisite for issuance of pest control business tax receipt.
- 205.1969 Health studios; consumer protection.
- 205.1971 Sellers of travel; consumer protection.
- 205.1973 Telemarketing businesses; consumer protection.
- 205.1975 Household moving services; consumer protection.
- Chapter 206 MOTOR AND OTHER FUEL TAXES
- Chapter 207 TAX ON OPERATION OF COMMERCIAL MOTOR VEHICLES
- 207.001 Short title.
- 207.002 Definitions.
- 207.003 Privilege tax levied.
- 207.004 Registration of motor carriers; identifying devices; fees; renewals; temporary fuel-use permits and driveaway permits.
- 207.005 Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond.
- 207.006 Reports to be filed regardless of tax.
- 207.007 Offenses; penalties and interest.
- 207.008 Retention of records by motor carrier.
- 207.011 Inspection of records; hearings; forms; rules.
- 207.012 Estimate of amount of tax due and unpaid.
- 207.013 Suits for collection of unpaid taxes, penalties, and interest.
- 207.014 Departmental warrant for collection of unpaid taxes.
- 207.015 Tax a lien on property.
- 207.016 Officer’s sale of property or franchise.
- 207.017 Department to furnish certificate of liens.
- 207.018 Foreclosure of liens.
- 207.019 Discontinuance or transfer of business; change of address.
- 207.021 Informal conferences; settlement or compromise of taxes, penalties, or interest.
- 207.022 Restraining and enjoining violation.
- 207.023 Authority to inspect vehicles, make arrests, seize property, and execute warrants.
- 207.024 Cooperation of other state agencies in administration of law.
- 207.025 Exchange of information.
- 207.026 Allocation of tax.
- 207.0281 Registration; cooperative reciprocal agreements between states.
- Chapter 210 TAX ON TOBACCO PRODUCTS
- Chapter 211 TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS
- Chapter 212 TAX ON SALES, USE, AND OTHER TRANSACTIONS
- 212.01 Short title.
- 212.02 Definitions.
- 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions.
- 212.0305 Convention development taxes; intent; administration; authorization; use of proceeds.
- 212.03055 Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.
- 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration.
- 212.031 Tax on rental or license fee for use of real property.
- 212.04 Admissions tax; rate, procedure, enforcement.
- 212.05 Sales, storage, use tax.
- 212.0501 Tax on diesel fuel for business purposes; purchase, storage, and use.
- 212.0506 Taxation of service warranties.
- 212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.
- 212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.
- 212.052 Research or development costs; exemption.
- 212.054 Discretionary sales surtax; limitations, administration, and collection.
- 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
- 212.0596 Taxation of mail order sales.
- 212.0597 Maximum tax on fractional aircraft ownership interests.
- 212.0598 Special provisions; air carriers.
- 212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.
- 212.0601 Use taxes of vehicle dealers.
- 212.0602 Education; limited exemption.
- 212.0606 Rental car surcharge.
- 212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
- 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
- 212.0801 Qualified aircraft exemption.
- 212.081 Legislative intent.
- 212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups.
- 212.084 Review of exemption certificates; reissuance; specified expiration date; temporary exemption certificates.
- 212.085 Fraudulent claim of exemption; penalties.
- 212.09 Trade-ins deducted; exception.
- 212.096 Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax.
- 212.097 Urban High-Crime Area Job Tax Credit Program.
- 212.098 Rural Job Tax Credit Program.
- 212.10 Sale of business; liability for tax, procedure, penalty for violation.
- 212.11 Tax returns and regulations.
- 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
- 212.13 Records required to be kept; power to inspect; audit procedure.
- 212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
- 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
- 212.151 Jurisdiction of suits for violation of Florida Revenue Act of 1949; collection of tax; service on retailers, dealers or vendors not qualified to do business in state.
- 212.16 Importation of goods; permits; seizure for noncompliance; procedure; review.
- 212.17 Credits for returned goods, rentals, or admissions; goods acquired for dealer’s own use and subsequently resold; additional powers of department.
- 212.18 Administration of law; registration of dealers; rules.
- 212.183 Rules for self-accrual of sales tax.
- 212.1831 Credit for contributions to eligible nonprofit scholarship-funding organizations.
- 212.184 Rule of construction; disclosure of privileged information.
- 212.185 Sales tax hotline.
- 212.186 Registration number and resale certificate verification; toll-free number; information system; dealer education.
- 212.19 All state agencies to cooperate in administration of law.
- 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
- 212.202 Renaming and continuation of certain funds.
- 212.21 Declaration of legislative intent.
- 212.211 Savings provision.
- Chapter 213 STATE REVENUE LAWS: GENERAL PROVISIONS
- 213.015 Taxpayer rights.
- 213.018 Taxpayer problem resolution program; taxpayer assistance orders.
- 213.025 Audits, inspections, and interviews.
- 213.05 Department of Revenue; control and administration of revenue laws.
- 213.051 Service of subpoenas.
- 213.053 Confidentiality and information sharing.
- 213.0532 Information-sharing agreements with financial institutions.
- 213.0535 Registration Information Sharing and Exchange Program.
- 213.055 Declared emergency; waiver or suspension of specified revenue laws.
- 213.06 Rules of department; circumstances requiring emergency rules.
- 213.071 Certification under seal of certain records by executive director.
- 213.10 Deposit of tax moneys collected.
- 213.12 Certain state-chartered financial institutions; immunity from certain state and local taxes.
- 213.13 Electronic remittance and distribution of funds collected by clerks of the court.
- 213.131 Clerks of the Court Trust Fund within the Justice Administrative Commission.
- 213.21 Informal conferences; compromises.
- 213.22 Technical assistance advisements.
- 213.2201 Publications by the department.
- 213.23 Consent agreements extending the period subject to assessment or available for refund.
- 213.235 Determination of interest on deficiencies.
- 213.24 Accrual of penalties and interest on deficiencies; deficiency billing costs.
- 213.25 Refunds; credits; right of setoff.
- 213.255 Interest.
- 213.256 Simplified Sales and Use Tax Administration Act.
- 213.26 Contracts with county tax collectors.
- 213.27 Contracts with debt collection agencies and certain vendors.
- 213.28 Contracts with private auditors.
- 213.285 Certified audits.
- 213.29 Failure to collect and pay over tax or attempt to evade or defeat tax.
- 213.30 Compensation for information relating to a violation of the tax laws.
- 213.34 Authority to audit.
- 213.345 Tolling of periods during an audit.
- 213.35 Books and records.
- 213.37 Authority to require sworn statements.
- 213.50 Failure to comply; revocation of corporate charter or license to operate a public lodging establishment or public food service establishment; refusal to reinstate charter or license.
- 213.67 Garnishment.
- 213.68 Garnishment; collecting entity of counties which self-administer collection of tourist development tax.
- 213.69 Authority to issue warrants.
- 213.692 Integrated enforcement authority.
- 213.70 Taxpayers’ escrow requirement.
- 213.73 Manner and conditions of sale of property subject of a levy by the Department of Revenue.
- 213.731 Collection action; notice; taxpayer’s protest and review rights.
- 213.732 Jeopardy findings and assessments.
- 213.733 Satisfaction of warrant.
- 213.74 Certificate of sale; deed of real property; legal effect.
- 213.75 Application of payments.
- 213.755 Filing of returns and payment of taxes by electronic means.
- 213.756 Funds collected are state tax funds.
- 213.757 Willful failure to pay over funds or destruction of records by agent.
- 213.758 Transfer of tax liabilities.
- Chapter 215 FINANCIAL MATTERS: GENERAL PROVISIONS
- 215.01 Fiscal year.
- 215.02 Manner of paying money into the Treasury.
- 215.03 Party to be reimbursed on reversal of judgment for state.
- 215.04 Department of Financial Services to report delinquents.
- 215.05 Department of Financial Services to certify accounts of delinquents.
- 215.06 Certified accounts of delinquents as evidence.
- 215.07 Preference of state in case of insolvency.
- 215.08 Delinquent collectors to be reported to state attorney.
- 215.09 Delinquent collectors; forfeiture of commissions.
- 215.10 Delinquent collectors; suspension.
- 215.11 Defaulting officers; Department of Financial Services to report to clerk.
- 215.12 Defaulting officers; duty of clerk.
- 215.15 School appropriations to have priority.
- 215.16 Appropriations from General Revenue Fund for public schools, state institutions of higher learning, and community colleges; reduction.
- 215.18 Transfers between funds; limitation.
- 215.195 Agency deposits relating to the Statewide Cost Allocation Plan.
- 215.196 Architects Incidental Trust Fund; creation; assessment.
- 215.197 Federal Grants Trust Fund.
- 215.198 Operations Trust Fund.
- 215.199 Audit and Warrant Clearing Trust Fund.
- 215.20 Certain income and certain trust funds to contribute to the General Revenue Fund.
- 215.211 Service charge; elimination or reduction for specified proceeds.
- 215.22 Certain income and certain trust funds exempt.
- 215.23 When contributions to be made.
- 215.24 Exemptions where federal contributions or private grants.
- 215.245 Contracts with Federal Government; indemnification authorized in certain circumstances.
- 215.25 Manner of contributions; rules and regulations.
- 215.26 Repayment of funds paid into State Treasury through error.
- 215.28 United States securities, purchase by state and county officers and employees; deductions from salary.
- 215.31 State funds; deposit in State Treasury.
- 215.311 State funds; exceptions.
- 215.32 State funds; segregation.
- 215.3206 Trust funds; termination or re-creation.
- 215.3207 Trust funds; establishment; criteria.
- 215.3208 Trust funds; legislative review.
- 215.321 Regulatory Trust Fund.
- 215.322 Acceptance of credit cards, charge cards, debit cards, or electronic funds transfers by state agencies, units of local government, and the judicial branch.
- 215.34 State funds; noncollectible items; procedure.
- 215.35 State funds; warrants and their issuance.
- 215.36 State funds; laws not repealed.
- 215.37 Department of Business and Professional Regulation and the boards to be financed from fees collected; deposit of funds; service charge; appropriation.
- 215.405 State agencies and the judicial branch authorized to collect costs of fingerprinting.
- 215.42 Purchases from appropriations, proof of delivery.
- 215.422 Payments, warrants, and invoices; processing time limits; dispute resolution; agency or judicial branch compliance.
- 215.425 Extra compensation claims prohibited.
- 215.43 Public bonds, notes, and other securities.
- 215.431 Issuance of bond anticipation notes.
- 215.44 Board of Administration; powers and duties in relation to investment of trust funds.
- 215.441 Board of Administration; appointment of executive director.
- 215.442 Executive director; reporting requirements; public meeting.
- 215.444 Investment Advisory Council.
- 215.45 Sale and exchange of securities.
- 215.47 Investments; authorized securities; loan of securities.
- 215.4701 Trademarks, copyrights, or patents.
- 215.471 Divestiture by the State Board of Administration.
- 215.472 Prohibited investments.
- 215.473 Divestiture by the State Board of Administration; Sudan; Iran.
- 215.474 Analyses of technology and growth investments.
- 215.475 Investment policy statement.
- 215.4754 Ethics requirements for investment advisers and managers and members of the Investment Advisory Council.
- 215.4755 Certification and disclosure requirements for investment advisers and managers.
- 215.48 Consent and ratification of appropriate board, agency, or of the judicial branch.
- 215.49 Making funds available for investment.
- 215.50 Custody of securities purchased; income.
- 215.51 Investment accounts; changes, notice, etc.
- 215.515 Investment accounts; charges for services.
- 215.52 Rules and regulations.
- 215.53 Powers of existing officers and boards, the judicial branch, and agencies not affected.
- 215.55 Federal Use of State Lands Trust Fund; county distribution.
- 215.551 Federal Use of State Lands Trust Fund; county distribution; requests by counties.
- 215.552 Federal Use of State Lands Trust Fund; land within military installations; county distribution.
- 215.555 Florida Hurricane Catastrophe Fund.
- 215.556 Exemption.
- 215.557 Reports of insured values.
- 215.5586 My Safe Florida Home Program.
- 215.55865 Uniform home grading scale.
- 215.5588 Florida Disaster Recovery Program.
- 215.559 Hurricane Loss Mitigation Program.
- 215.5595 Insurance Capital Build-Up Incentive Program.
- 215.55951 Effect of ch. 2008-66.
- 215.55952 Annual report on economic impact of a 1-in-100-year hurricane.
- 215.56005 Tobacco Settlement Financing Corporation.
- 215.5601 Lawton Chiles Endowment Fund.
- 215.5602 James and Esther King Biomedical Research Program.
- 215.57 Short title.
- 215.58 Definitions relating to State Bond Act.
- 215.59 State bonds, revenue bonds; issuance.
- 215.60 State bonds for financing road acquisition and construction.
- 215.605 State bonds for right-of-way acquisition or bridge construction.
- 215.61 State system of public education capital outlay bonds.
- 215.615 Fixed-guideway transportation systems funding.
- 215.616 State bonds for federal aid highway construction.
- 215.617 Bonds for state-funded infrastructure bank.
- 215.618 Bonds for acquisition and improvement of land, water areas, and related property interests and resources.
- 215.619 Bonds for Everglades restoration.
- 215.62 Division of Bond Finance.
- 215.63 Transfer to division of assets and liabilities of the Revenue Bond Department of Development Commission.
- 215.64 Powers of the division.
- 215.65 Bond Fee Trust Fund, expenditures; schedule of fees.
- 215.655 Arbitrage Compliance Program, expenditures; schedule of fees.
- 215.66 Request for issuance of bonds; procedure requirements.
- 215.67 Issuance of state bonds.
- 215.68 Issuance of bonds; form; maturity date, execution, sale.
- 215.684 Limitation on engaging services of securities broker or bond underwriter convicted of fraud.
- 215.69 State Board of Administration to administer funds.
- 215.70 State Board of Administration to act in case of defaults.
- 215.71 Application of bond proceeds.
- 215.72 Covenants with bondholders.
- 215.73 Approval of bond issue by State Board of Administration.
- 215.74 Pledge of constitutional fuel tax; consent by counties and state agency supervising state road system.
- 215.75 Bonds securities for public bodies.
- 215.76 Exemption of bonds from taxation.
- 215.77 Trust funds.
- 215.78 Remedies.
- 215.79 Refunding bonds.
- 215.80 Annual report.
- 215.81 Pledge of state.
- 215.82 Validation; when required.
- 215.821 Issuance of bonds by state agencies.
- 215.83 Construction of State Bond Act.
- 215.835 Rulemaking authority.
- 215.84 Government bonds; maximum rate of interest.
- 215.845 Certain special laws establishing interest rates on bonds prohibited.
- 215.85 Direct deposit of public funds.
- 215.86 Management systems and controls.
- 215.90 Short title.
- 215.91 Florida Financial Management Information System; board; council.
- 215.92 Definitions relating to Florida Financial Management Information System Act.
- 215.93 Florida Financial Management Information System.
- 215.94 Designation, duties, and responsibilities of functional owners.
- 215.95 Financial Management Information Board.
- 215.96 Coordinating council and design and coordination staff.
- 215.962 Standards for state agency use of card-based technology.
- 215.964 Process for acquisition of commodities or services that include the use of card-based technology.
- 215.965 Disbursement of state moneys.
- 215.966 Refinancing of bonds.
- 215.97 Florida Single Audit Act.
- 215.971 Agreements funded with federal and state assistance.
- 215.98 State debt fiscal responsibility.
- 215.981 Audits of state agency direct-support organizations and citizen support organizations.
- 215.985 Transparency in government spending.
- Chapter 216 PLANNING AND BUDGETING
- 216.011 Definitions.
- 216.0111 State agency contracts; required information to be provided to Department of Financial Services.
- 216.0113 Preferred pricing clauses in state contracts; compliance required.
- 216.012 Long-range financial outlook.
- 216.013 Long-range program plan.
- 216.015 Capital facilities planning and budgeting process.
- 216.0152 Inventory of state-owned facilities or state-occupied facilities.
- 216.0158 Assessment of facility needs.
- 216.016 Evaluation of plans; determination of financing method.
- 216.023 Legislative budget requests to be furnished to Legislature by agencies.
- 216.0236 Agency fees for regulatory services or oversight; criteria.
- 216.031 Target budget request.
- 216.043 Budgets for fixed capital outlay.
- 216.044 Budget evaluation by Department of Management Services.
- 216.0442 Truth in bonding; definitions; summary of state debt; statement of proposed financing; truth-in-bonding statement.
- 216.0446 Review of information technology resources needs.
- 216.052 Community budget requests; appropriations.
- 216.053 Summary information in the General Appropriations Act; construction of such information.
- 216.065 Fiscal impact statements on actions affecting the budget.
- 216.071 Reports of Legislature.
- 216.081 Data on legislative and judicial branch expenses.
- 216.102 Filing of financial information; handling by Chief Financial Officer; penalty for noncompliance.
- 216.103 Agencies receiving federal funds; designation of coordinating official; duties.
- 216.121 Information to be furnished to the Executive Office of the Governor.
- 216.131 Public hearings on legislative budgets.
- 216.133 Definitions; ss. 216.133-216.138.
- 216.134 Consensus estimating conferences; general provisions.
- 216.135 Use of official information by state agencies and the judicial branch.
- 216.136 Consensus estimating conferences; duties and principals.
- 216.137 Sessions of consensus estimating conferences; workpapers.
- 216.138 Authority to request additional analysis of legislation.
- 216.141 Budget system procedures; planning and programming by state agencies.
- 216.151 Duties of the Executive Office of the Governor.
- 216.162 Governor’s recommended budget to be furnished Legislature; copies to members.
- 216.163 Governor’s recommended budget; form and content; declaration of collective bargaining impasses.
- 216.164 Governor’s recommended budget; supporting information.
- 216.165 Governor’s recommended revenues.
- 216.166 Governor’s recommended revenues; supporting information.
- 216.167 Governor’s recommendations.
- 216.168 Governor’s amended revenue or budget recommendations; optional and mandatory.
- 216.172 Meetings of legislative appropriations committees.
- 216.176 Truth in budgeting.
- 216.177 Appropriations acts, statement of intent, violation, notice, review and objection procedures.
- 216.178 General Appropriations Act; format; procedure.
- 216.179 Reinstatement of vetoed appropriations by administrative means prohibited.
- 216.181 Approved budgets for operations and fixed capital outlay.
- 216.1811 Approved operating budgets and appropriations for the legislative branch.
- 216.1815 Agency incentive and savings program.
- 216.182 Approval of fixed capital outlay program plan.
- 216.1826 Activity-based planning and budgeting.
- 216.1827 Requirements for performance measures and standards.
- 216.192 Release of appropriations; revision of budgets.
- 216.195 Impoundment of funds; restricted.
- 216.201 Services of Executive Office of the Governor to be available to Legislature.
- 216.212 Budgets for federal funds; restrictions on expenditure of federal funds.
- 216.216 Court settlement funds negotiated by the state.
- 216.221 Appropriations as maximum appropriations; adjustment of budgets to avoid or eliminate deficits.
- 216.222 Budget Stabilization Fund; criteria for withdrawing moneys.
- 216.231 Release of certain classified appropriations.
- 216.235 Innovation Investment Program.
- 216.236 Innovation Investment Program; funding; recordkeeping and reporting.
- 216.237 Availability of any remaining funds; agency maintenance of accounting records.
- 216.238 Authority given to carry out provisions of program.
- 216.241 Initiation or commencement of new programs; approval; expenditure of certain revenues.
- 216.251 Salary appropriations; limitations.
- 216.262 Authorized positions.
- 216.271 Revolving funds.
- 216.272 Working Capital Trust Funds.
- 216.273 Administered Funds Trust Fund.
- 216.275 Clearing accounts.
- 216.292 Appropriations nontransferable; exceptions.
- 216.301 Appropriations; undisbursed balances.
- 216.311 Unauthorized contracts in excess of appropriations; penalty.
- 216.321 Construction of chapter 216 as unauthorized expenditures and disbursements.
- 216.345 Professional or other organization membership dues; payment.
- 216.347 Disbursement of grants and aids appropriations for lobbying prohibited.
- 216.3475 Maximum rate of payment for services funded under General Appropriations Act or awarded on a noncompetitive basis.
- 216.348 Fixed capital outlay grants and aids appropriations to certain nonprofit entities.
- 216.351 Subsequent inconsistent laws.
- Chapter 217 SURPLUS PROPERTY
- 217.001 Permanent state plan of operation for receipt of federal surplus property.
- 217.01 Purpose.
- 217.02 Definitions.
- 217.03 Authority to contract with federal agencies.
- 217.04 Department of Management Services as state agency to negotiate with federal agency.
- 217.045 Department of Management Services; assistance to state agencies.
- 217.05 Continuation of commitments made by Development Commission.
- 217.07 Transfer of surplus property assets to department.
- 217.11 Authority for warehouses and other facilities.
- 217.12 Departmental authority relative to additional restrictions.
- 217.13 Officers and employees.
- 217.14 Adoption of rules.
- 217.15 Assembly and distribution of information.
- 217.16 Authority granted to other public entities of the state.
- 217.17 Designation of officers or employees in connection with bids and payment of moneys.
- 217.18 Exemption from compliance with laws relative to sealed bids.
- 217.19 Terms for contracts pursuant to ss. 217.03 and 217.16.
- 217.20 Construction of ch. 65-173.
- Chapter 218 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS
- PART I GENERAL FINANCIAL PROVISIONS RELATING TO POLITICALSUBDIVISIONS(ss. 218.01-218.125)
- PART II REVENUE SHARING ACT OF 1972(ss. 218.20-218.26)
- PART III LOCAL FINANCIAL MANAGEMENT AND REPORTING(ss. 218.30-218.391)
- PART IV INVESTMENT OF LOCAL GOVERNMENT SURPLUS FUNDS(ss. 218.40-218.422)
- PART V LOCAL GOVERNMENTAL ENTITY AND DISTRICT SCHOOL BOARD FINANCIAL EMERGENCIES(ss. 218.50-218.504)
- PART VI PARTICIPATION IN HALF-CENT SALES TAX PROCEEDS(ss. 218.60-218.67)
- PART VII LOCAL GOVERNMENT PROMPT PAYMENT ACT(ss. 218.70-218.80)
- Chapter 219 COUNTY PUBLIC MONEY, HANDLING BY STATE AND COUNTY
- Chapter 220 INCOME TAX CODE
- PART I TITLE; LEGISLATIVE INTENT; DEFINITIONS(ss. 220.02, 220.03)
- PART II TAX IMPOSED; APPORTIONMENT(ss. 220.11-220.193)
- PART III RETURNS; DECLARATIONS; RECORDS(ss. 220.21-220.242)
- PART IV PAYMENTS(ss. 220.31-220.34)
- PART IX PENALTIES, INTEREST, AND ENFORCEMENT(ss. 220.801-220.829)
- PART V ACCOUNTING(ss. 220.41-220.44)
- PART VI MISCELLANEOUS PROVISIONS(ss. 220.51-220.54)
- PART VII SPECIAL RULES RELATING TO TAXATION OF BANKS ANDSAVINGS ASSOCIATIONS(ss. 220.62-220.65)
- PART VIII ADMINISTRATIVE PROCEDURES AND JUDICIAL REVIEW(ss. 220.701-220.739)
- PART X TAX CRIMES(ss. 220.901-220.905)
- Chapter 221 TAX ON PARTICULAR CORPORATE INCOME TAXPAYERS