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 § 197.363 — Special assessments and service charges; optional method of collection.

  1 provisions

  This section lets certain special assessments be collected like ad valorem taxes only if specified conditions are met, and it restricts how service charges and noncompliant assessments may be collected.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 212.06 — Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.

  1 provisions

  This section sets Florida sales and use tax at 6% and requires dealers to collect it from purchasers, with several specific exemptions and special rules.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 320.04 — Registration service charge.

  1 provisions

  This section sets service charges for certain license plate and registration transactions, lets the tax collector add limited extra charges in some cases, and bars most public officials from charging notary fees tied to license plate or title issuance.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 157.36 — Adjustment of drainage tax liens.

  1 provisions

  County commissioners may serve as a board of adjustment to settle and adjust certain delinquent drainage tax liens when those liens exceed the district’s debt requirements.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 445.09 — Bonuses for employees of county tax collectors or property appraisers.

  1 provisions

  A county tax collector or property appraiser may pay hiring or retention bonuses to employees if the Department of Revenue approves the expenditure in the budget.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 132.22 — Levy of ad valorem tax for payment of bonds.

  1 provisions

  The governing board must levy an annual ad valorem tax on taxable property to pay refunding bond interest, principal, and any sinking funds, with a reduction allowed if excess funds exist.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 320.087 — Intercity buses operated in interstate commerce; tax.

  1 provisions

  Intercity buses that operate partly in Florida and partly outside Florida may be subject to Florida motor vehicle license tax, and the department must register the taxable share based on mileage.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 689.261 — Sale of residential property; disclosure of ad valorem taxes to prospective purchaser.

  1 provisions

  A seller must give a residential property buyer a disclosure summary about ad valorem taxes, unless the summary is already included in the sales contract.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 517.32 — Exemption from excise tax, certain obligations to pay.

  1 provisions

  Some short-term notes and similar written payment obligations are exempt from chapter 201 excise taxes if the maker is a registered security dealer and the collateral has already had those taxes paid.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 402.62 — Strong Families Tax Credit.

  1 provisions

  This section creates the Strong Families Tax Credit and sets eligibility, reporting, and administration rules for charities and taxpayers.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 197.103 — Deputy tax collectors; appointment.

  1 provisions

  Tax collectors may appoint deputies to act for them when carrying out duties prescribed by law.

  Act or statute Open & Chat

• United States — Florida

  Florida Statutes § 550.6325 — Uncashed tickets and breakage tax.

  1 provisions

  The permitholder conducting the live racing or games must retain uncashed tickets and breakage tax on intertrack wagers.

  Act or statute Open & Chat