Esheria Regulatory Atlas

Tax law in United States — Florida

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

1,339 matching statutes

• United States — Florida

  Florida Statutes § 320.14 — Fractional license tax.

  1 provisions

  This section sets fractional license tax amounts for vehicle registration in certain situations and bars charging less than $5 unless another law expressly allows it.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 212.0306 — Local option food and beverage tax; procedure for levying; authorized uses; administration.

  1 provisions

  Counties may levy a local food and beverage tax, with stated rates, exemptions, filing/admin steps, and required uses of proceeds.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 202.14 — Credit against tax imposed.

  1 provisions

  A taxpayer may claim a credit against this chapter’s tax for tax paid to another state or local jurisdiction on the same communications services, if proof is provided.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 198.16 — Notice of determination of deficiency in federal tax to be filed with department.

  1 provisions

  The personal representative must file written notice of a federal estate-tax deficiency with the department within 60 days after the final determination. If a generation-skipping transfer tax changes after a duplicate federal return is filed, an amended return must be filed. If tax previously paid is short, the differe

  Notice Open & Chat

• United States — Florida

  Florida Statutes § 202.21 — Effective dates; procedures for informing dealers of communications services of tax levies and rate changes.

  1 provisions

  This section sets deadlines and content requirements for notifying the department and affected dealers when a local communications services tax is adopted, repealed, or changed.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 72.041 — Tax liabilities arising under the laws of other states.

  1 provisions

  This section lets certain other-state tax actions be brought in a Florida court if the other state has given Florida similar treatment, sets venue in the defendant’s county, limits tax-warrant enforcement, and gives Florida and its subdivisions first priority on their own taxes.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 212.17 — Tax credits or refunds.

  1 provisions

  This section lets dealers get tax credits, refunds, or reimbursements in several returned-sale, repossession, bad-debt, and returned-payment situations, and it gives the department rulemaking and administration powers.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 202.13 — Intent.

  1 provisions

  This section states how the communications services tax should continue to operate if parts of the tax or an exemption are invalid, limits exemptions to those listed in the chapter, and says the tax supersedes local authority to levy franchise fees.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 550.0951 — Payment of daily license fee and taxes; penalties.

  1 provisions

  Permitholders must pay specified daily license fees and other pari-mutuel taxes, file monthly reports, and remit payments by the monthly deadline; the commission can penalize late or willful nonpayment.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 550.1625 — Dogracing; taxes.

  1 provisions

  A permitholder running a dograce meet must pay specified taxes and fees, and is subject to penalties and sanctions under another section.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 202.105 — Legislative findings and intent.

  1 provisions

  This section states the Legislature’s findings and intent for the chapter, including that it creates a fair, efficient, uniform, revenue-neutral communications services tax and central administration by the department.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 202.12 — Sales of communications services.

  1 provisions

  This section sets Florida communications services tax rates, requires dealers to bill, collect, and remit the tax, and creates a direct-pay permit process for certain purchasers.

  Act or statute Open & Chat