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Florida Statutes, Title XIV

Florida/Statutes

← All Florida coverage

Title XIV, Taxation and Finance

25 chapters · 1,176 sections in this title.

All chapters in Title XIV1,176 Ch 215, Financial Matters: General Provisions151 Ch 206, Motor and Other Fuel Taxes106 Ch 220, Income Tax Code94 Ch 197, Tax Collections, Sales, and Liens82 Ch 216, Planning and Budgeting77 Ch 218, Financial Matters Pertaining to Poli…73 Ch 196, Exemption66 Ch 212, Tax on Sales, Use, and Other Transac…63 Ch 193, Assessments54 Ch 213, State Revenue Laws: General Provisions52 Ch 210, Tax on Tobacco Products49 Ch 198, Estate Taxes43 Ch 202, Communications Services Tax Simplifi…38 Ch 205, Local Business Taxes34

1,176 sections·Filtered byTitle XIV✕

Fla. Stat. § 199.183 Taxpayers exempt from nonrecurring taxes
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(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 exemption does not apply to:(a) Any leasehold or other interest that is described in s. 199.023(1)(d), Florida Statut…
Fla. Stat. § 199.202 Administration of law; rules
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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 the form and content of all returns and reports. It has authority to adopt rules pursuant to ss. 120.536(1) and 120.54…
Fla. Stat. § 199.212 All state agencies to cooperate in administration of law
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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, assist it in administering this chapter. Such agency, department, bureau, or board shall promptly furnish such information.…
Fla. Stat. § 199.218 Books and records
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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 this chapter, as well as all books and other records otherwise required by rule of the department with respect to any such t…

Showing 301–350 of 1,176

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Fla. Stat. § 199.232 Powers of department

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(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 audit is commenced by service in person or by certified mail of a written notice to the taxpayer of intent to audit.(2) The department may ins…

Fla. Stat. § 199.262 Tax liens and garnishment

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(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 of tax due or estimated to be due, together with interest, penalties, and cost of collection. The warrant shall be directed to all an…

Fla. Stat. § 199.272 Suits for violation of this chapter; jurisdiction and service

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(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 state.(2) Every person having his or her principal place of business outside of this state but subject to the provisions of this chapter sha…

Fla. Stat. § 199.282 Penalties for violation of this chapter

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(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 third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.(2) If any nonrecurring tax is not paid by the statutory due date, t…

Fla. Stat. § 199.292 Disposition of intangible personal property taxes

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All intangible personal property taxes collected pursuant to this chapter, except for revenues derived from the annual tax on a leasehold described in s. 199.023(1)(d), Florida Statutes 2005, shall be deposited into the General Revenue Fund. Revenues derived from the annual tax o…

Fla. Stat. § 199.303 Declaration of legislative intent

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(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, ineffective, inapplicable, or void, such invalidity or unconstitutionality shall not affect the portions of this chap…

Fla. Stat. § 200.001 Millages; definitions and general provisions

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(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 set by the governing body of the county.(b) County debt service millage, which shall be that millage rate necessary to raise…

Fla. Stat. § 200.011 Duty of county commissioners and school board in setting rate of taxation

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(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 minutes the rates to be levied for each fund respectively, together with the rates certified to be levied by the board of co…

Fla. Stat. § 200.065 Method of fixing millage

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(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 value within the jurisdiction of the taxing authority. This certification shall include a copy of the statement required to be s…

Fla. Stat. § 200.066 Newly created tax units

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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 establishment of the municipality or district. The creation by a county of a municipal service taxing unit under s. 125.01 …

Fla. Stat. § 200.068 Certification of compliance with this chapter

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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 provisions of this chapter to the Department of Revenue. In addition to a statement of compliance, such certification …

Fla. Stat. § 200.069 Notice of proposed property taxes and non-ad valorem assessments

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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 assessments within his or her jurisdiction and at the expense of the county, shall prepare and deliver by first-class mail to each taxpaye…

Fla. Stat. § 200.071 Limitation of millage; counties

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(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 of 10 mills, except for voted levies.(2) The board of county commissioners shall, in the event the sum of the proposed mil…

Fla. Stat. § 200.081 Millage limitation; municipalities

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No municipality shall levy ad valorem taxes against real property and tangible personal property in excess of 10 mills, except for voted levies.History.—s. 1, ch. 67-396; ss. 1, 2, ch. 69-55; s. 17, ch. 82-154.Note.—Former s. 167.441.

Fla. Stat. § 200.091 Referendum to increase millage

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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 years, provided such levy has been approved by majority vote of the qualified electors in the county or district voting in a …

Fla. Stat. § 200.101 Referendum for millage in excess of limits

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The qualified electors of a municipality may, by majority vote at a general election, as defined in s. 97.021, increase millage above those limits imposed by s. 200.081 in a referendum called for such purpose by the governing body of the municipality, but the period of such incre…

Fla. Stat. § 200.141 Millage following consolidation of city and county functions

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Those cities or counties which now or hereafter provide both municipal and county services as authorized under ss. 9-11 and 24, Art. VIII of the State Constitution of 1885, as preserved by s. (6)(e), Art. VIII of the State Constitution, shall have the right to levy for county, di…

Fla. Stat. § 200.151 Millage to replace lost revenue

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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 municipality is authorized to increase the millage in an amount sufficient to restore such loss of revenue. In the event any municipa…

Fla. Stat. § 200.171 Mandamus to levy tax; limitations

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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 or other evidences of indebtedness, or to establish a sinking fund for their ultimate redemption at maturity, the peremptory writ, if issued by the court, sh…

Fla. Stat. § 200.181 Bond payments; tax levies; restrictions

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(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 or county, shall limit or restrict the rate or the amount of the ad valorem taxes levied for the payment of the principal of and the interest on…

Fla. Stat. § 201.01 Documents taxable, generally

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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 of stock and indebtedness, and other documents, instruments, matters, writings, and things described in the following sec…

Fla. Stat. § 201.02 Tax on deeds and other instruments relating to real property or interests in real property

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(1)(a) On deeds, instruments, or writings whereby any lands, tenements, or other real property, or any interest therein, shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or any other person by his or her direction, on each $100 of the…

Fla. Stat. § 201.0201 Interpretation of s. 201.02

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(1) The Legislature finds that the Florida Supreme Court opinion in Crescent Miami Center, LLC v. Florida Department of Revenue, 903 So. 2d 913 (Fla. 2005), interprets s. 201.02 in a manner that permits tax avoidance inconsistent with the intent of the Legislature at the time the…

Fla. Stat. § 201.0205 Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317

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The 10-cent tax increase in the documentary stamp tax levied by s. 2, chapter 92-317, Laws of Florida, does not apply to deeds and other taxable instruments relating to real property located in any county that has implemented the provisions of chapter 83-220, Laws of Florida, as …

Fla. Stat. § 201.031 Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements

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1(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 taxable under the provisions of s. 201.02, except that there shall be no surtax on any document pursuant to which the interest granted, assigned,…

Fla. Stat. § 201.07 Tax on bonds, debentures, and certificates of indebtedness

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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 corporation with interest coupons or in registered form, on each $100 of the face value or fraction thereof, the tax shall…

Fla. Stat. § 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception

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(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, or assigned in the state, and for each renewal of the same, the tax shall be 35 cents on each …

Fla. Stat. § 201.09 Renewal of existing promissory notes and mortgages; exemption

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(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 of the original promissory note and evidences part or all of the original indebtedness evidenced thereby, not inclu…

Fla. Stat. § 201.091 Correction of prior error

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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 document evidencing the original contract and obligation or the original primary debt or mortgage, then payment of the tax deficiency plus interest at the cu…

Fla. Stat. § 201.10 Certificates of deposit issued by banks exempt

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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 chapter.History.—s. 2, ch. 19068, 1939; CGL 1940 Supp. 1279(119).

Fla. Stat. § 201.11 Administration of law by Department of Revenue

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(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(1) and 120.54 to enforce the provisions of this chapter and shall administer and enforce the taxes levied and imposed by this chapter. T…

Fla. Stat. § 201.12 Duties of clerks of the circuit court

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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 shall fail to have affixed either the required amount of stamps or a notation that the proper stamps and the amount of same have b…

Fla. Stat. § 201.13 Department of Revenue to furnish stamps for tax for specified period

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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 distributed for the payment of the taxes prescribed in this chapter suitable stamps denoting the tax on the documents to which same are requir…

Fla. Stat. § 201.132 Exceptions to use of stamps on recorded documents; county comptrollers and clerks of the circuit court

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(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 chapter without affixing stamps to the document to be recorded under the following conditions:(a) A notation shall be placed on the document to be re…

Fla. Stat. § 201.133 Payment of tax on documents not to be recorded; certificates of registration

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(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 with the department and remit to the department all taxes due for documents not to be recorded.(2) Each person described in subsection (1) sh…

Fla. Stat. § 201.14 Cancellation of stamps when used

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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 or stamp or cause to be written or stamped thereon, the initials of his, her, or its name, and the date upon which same is attached or u…

Fla. Stat. § 201.15 Distribution of taxes collected

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All taxes collected under this chapter are hereby pledged and shall be first made available to make payments when due on bonds issued pursuant to s. 215.618 or s. 215.619, or any other bonds authorized to be issued on a parity basis with such bonds. Such pledge and availability f…

Fla. Stat. § 201.16 Other laws made applicable to chapter

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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 applicable, for the purpose of collecting stamp taxes omitted through mistake or fraud from any instrument, document, paper, or writing named here…

Fla. Stat. § 201.165 Credit for tax paid to other states

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(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 amount equal to a like tax lawfully imposed and paid on the same document or instrument in another state, territory of the United States, or the Distri…

Fla. Stat. § 201.17 Penalties for failure to pay tax required

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(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 description whatsoever, without the full amount of the tax herein imposed thereon being fully paid, or whoever makes use of any adhes…

Fla. Stat. § 201.18 Penalties for illegal use of stamps

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(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, any adhesive stamp used in pursuance of this chapter, or fraudulently uses, joins, fixes, or places to, with, or up…

Fla. Stat. § 201.20 Penalties for illegally avoiding tax on notes

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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 first degree, punishable as provided in s. 775.082 or s. 775.083.History.—s. 4, ch. 19068, 1939; CGL 1940 Supp. 7473(7a); s. 107, ch. 71-136; s. 4, ch. 71-344…

Fla. Stat. § 201.21 Notes and other written obligations exempt under certain conditions

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1(1) 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 date subsequent to July 1, 1955, hereinafter referred to as “principal obligations,” when the maker thereof shall…

Fla. Stat. § 201.22 Financing statements under chapter 679 of the Uniform Commercial Code

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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 it would be if the code had not been enacted. The clerk or filing officer shall not accept for filing or filing and recording an…

Fla. Stat. § 201.23 Foreign notes and other written obligations exempt

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(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 money bearing date on or after July 1, 1977, if the makers thereof or the obligors thereunder, at the time of the making or …

Fla. Stat. § 201.24 Obligations of municipalities, political subdivisions, and agencies of the state

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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 of the state.(2) Any assignment, transfer, or other disposition, or any document, which arises out of a rental, lease, or lease-…