CopyPublished | District Court of Appeal of Florida | 1996 Fla. App. LEXIS 10447, 1996 WL 577148
...If, as the vendors have suggested, the city may lease or sell its pushcarts at a profit, we would expect that these profits would likewise be reinvested in the vending district. However, this issue is not before us and does not affect the validity of the ordinance. Finally, the vendors argue that the ordinance violates section 166.221, Florida Statutes, which provides A municipality may levy reasonable business, professional, and occupational regulatory fees, commensurate with the cost of the regulatory activity, including consumer protection, on such classes of bu...
...205.042, Fla. Stat. (1987); instead, it imposes an occupational regulatory fee for the more limited privilege of doing business on the public roadways of Key West, which fee is used to defray the costs of regulating the mobile vendor business in Key West. Sec. 166.221, Fla....
...In Key West, we did not examine the validity of the fees, but rather merely characterized them as regulatory fees rather than an authorized license taxes in determining that section
205.043, Florida Statutes (1989), did not govern the transferability of municipal vendor licenses. Since its 1973 enactment, section
166.221 has received little consideration from the appellate courts outside disputes over taxes to offset municipal bond indebtedness....
CopyAgo (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
QUESTION: May a municipality require, under s. 166.221 , F....
...S., an occupational license from a person who does not maintain a permanent business location or branch office within the municipality, notwithstanding s.
205.042 , F. S.? SUMMARY: A regulatory license fee imposed under the municipal police power pursuant to s.
166.221 , F....
...ed by the judiciary. Your question is answered in the affirmative for the reasons hereinafter set forth. Preliminarily, it should be noted that occupational licenses may be imposed under either the police power or the taxing power of a municipality. Section 166.221 , F....
...Shell's Super Store,
50 So.2d 883 (Fla. 1951). Although this office must leave the factual determination of whether a particular extraction is a regulatory fee or a license tax to the judiciary, I can conclude that where said extraction meets the regulatory fee definition, s.
166.221 , F....
CopyAgo (Fla. Att'y Gen. 1993).
Published | Florida Attorney General Reports
...Herbert Elliott City Attorney City of Tarpon Springs Post Office Box 1575 Tarpon Springs, Florida 34286-1575 Dear Mr. Elliott: You ask on behalf of the City of Tarpon Springs substantially the following question: May the City of Tarpon Springs impose a regulatory or registration fee under s. 166.221 , F.S., on a business licensed by the Department of Professional Regulation, when the business does not have a permanent or branch office located in the city, but has paid an occupational license tax to another municipality or county where its permanent or branch office is located? In sum: The City of Tarpon Springs may not impose a regulatory fee pursuant to s. 166.221 , F.S., on a business regulated exclusively by the Department of Professional Regulation, since regulation and licensure of such a business has been preempted to the state....
...ffice in a municipality located within the county, even though the business has paid an occupational license tax to the municipality for the tax year. As this office has previously recognized, however, the regulatory license fees imposed pursuant to s. 166.221 , F.S., are separate and distinct from the occupational license taxes collected under Ch. 205 , F.S. 2 The analyses and conclusions in AGO's 92-83 and 92-74, therefore, are not dispositive of the issue you raise. Section 166.221 , F.S., provides: A municipality may levy reasonable business, professional, and occupational regulatory fees, commensurate with the cost of the regulatory activity, including consumer protection, on such classes of businesses, profes...
...(e.s.) This provision allows a municipality to impose regulatory fees on persons conducting business activities within the municipality, if the regulation of such business, profession, or occupation has not been preempted to the state. This office has interpreted s. 166.221 , F.S., to preclude a municipality from levying a regulatory fee on professions regulated by the state. 3 In AGO 81-50, this office considered whether a municipality was authorized by s. 166.221 , F.S., to impose regulatory licensing requirements on real estate salespersons and brokers licensed by the state under Ch....
...al estate brokers, salespersons, and schools, this office determined that Ch. 475 , F.S., preempts to the state the licensing, regulation, and discipline of real estate practitioners. It was concluded, therefore, that a municipality was precluded by s. 166.221 , F.S., from licensing and regulating the real property business activities of persons licensed as real estate salesmen and brokers by the state. Thus, to the extent a business or profession is regulated exclusively by the state, a municipality is not authorized to impose a regulatory fee pursuant to s. 166.221 , F.S....
...in which such individuals are contracting. 4 Accordingly, while the city of Tarpon Springs may impose a regulatory fee upon a registered contractor who must comply with the local licensing requirements, it may not impose a regulatory fee pursuant to s.
166.221 , F.S., upon a business or profession exclusively regulated by DPR. Sincerely, Robert A. Butterworth Attorney General RAB/tls 1 See, s. 32, Ch. 92-203, Laws of Florida. 2 See, AGO 76-30 (regulatory license fee imposed under the municipal police power pursuant to s.
166.221 , F.S., does not fall within the purview of Ch. 205 , F.S.). 3 See, AGO 76-219 (regulatory licensing of insurance agents is preempted to the state by s.
624.401 (3), F.S., precluding municipality from levying regulatory fees on such persons under s.
166.221 , F.S.) 4 See, s....
