Florida Statute 24.122 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title IV
EXECUTIVE BRANCH

Chapter 24
STATE LOTTERIES

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24.122 Exemption from taxation; state preemption; inapplicability of other laws.—

(1) This act shall not be construed to authorize any lottery except the lottery operated by the department pursuant to this act.

(2) No state or local tax shall be imposed upon any prize paid or payable under this act or upon the sale of any lottery ticket pursuant to this act.

(3) All matters relating to the operation of the state lottery are preempted to the state, and no county, municipality, or other political subdivision of the state shall enact any ordinance relating to the operation of the lottery authorized by this act. However, this subsection shall not prohibit a political subdivision of the state from requiring a retailer to obtain an occupational license for any business unrelated to the sale of lottery tickets.

(4) Any state or local law providing any penalty, disability, restriction, or prohibition for the possession, manufacture, transportation, distribution, advertising, or sale of any lottery ticket, including chapter 849, shall not apply to the tickets of the state lottery operated pursuant to this act; nor shall any such law apply to the possession of a ticket issued by any other government-operated lottery. In addition, activities of the department under this act are exempt from the provisions of:

(a) Chapter 616, relating to public fairs and expositions.

(b) Chapter 946, relating to correctional work programs.

(d) Section 110.131, relating to other personal services.

History.—s. 22, ch. 87-65; s. 38, ch. 90-335; s. 92, ch. 92-142; s. 2, ch. 95-146.

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Amendments to 24.122

Annotations, Discussions, Cases:

Cases Citing Statute 24.122

Total Results: 2 | Sort by: Relevance | Newest First

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Phantom of Clearwater v. Pinellas Cnty., 894 So. 2d 1011 (Fla. 2d DCA 2005).

Cited 22 times | Published | Florida 2nd District Court of Appeal | 2005 Fla. App. LEXIS 184, 30 Fla. L. Weekly Fed. D 205

...sdiction." See §§ 316.001, .002, .008, Fla. Stat. (2003); Thomas v. State, 614 So.2d 468 (Fla.1993). If the legislature intends to preempt a field, it must state that intent more expressly than the language contained in section 791.001. See, e.g., § 24.122(3), Fla....

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City of Hollywood v. Mulligan, 934 So. 2d 1238 (Fla. 2006).

Cited 20 times | Published | Supreme Court of Florida | 31 Fla. L. Weekly Supp. 461, 2006 Fla. LEXIS 1476, 2006 WL 1837930

...For instance, regarding the lottery, the Legislature stated that "[a]ll matters relating to the operation of the state lottery are preempted to the state, and no county, municipality, or other political subdivision of the state shall enact any ordinance relating to the operation of the lottery authorized by this act." § 24.122(3), Fla....

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