The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

View Entire Chapter

F.S. 201.031

¹201.031 Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.—

(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, transferred, or conveyed involves only a single-family residence. The single-family residence may be a condominium unit, a unit held through stock ownership or membership representing a proprietary interest in a corporation owning a fee or a leasehold initially in excess of 98 years, or a detached dwelling.

(2) All provisions of chapter 201, except s. 201.15, apply to the surtax. The Department of Revenue shall pay to the governing authority of the county which levies the surtax all taxes, penalties, and interest collected under this section less any costs of administration.

(3) Each county that levies the surtax shall:

(a) Include in the financial report required under s. 218.32 information showing the revenues and the expenses of the trust fund for the fiscal year.

(b) Adopt a housing plan every 3 years which includes provisions substantially similar to the plans required in s. 420.9075(1).

(d) Require by resolution that the staff or entity that has administrative authority for implementing the housing plan prepare and submit to the county’s governing body an annual report substantially similar to the annual report required in s. 420.9075(10).

History.—ss. 2, 3, ch. 83-220; s. 1, ch. 84-270; s. 1, ch. 89-252; ss. 1, 7, ch. 2009-131.

¹Note.—Repealed effective October 1, 2031, by s. 3, ch. 83-220, as amended by s. 1, ch. 84-270; s. 1, ch. 89-252; and s. 1, ch. 2009-131.

F.S. 201.031 on Google Scholar

F.S. 201.031 on Casetext

Amendments to 201.031

Arrestable Offenses / Crimes under Fla. Stat. 201.031

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 201.031.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CRESCENT MIAMI CENTER, LLC, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 857 So. 2d 904 (Fla. Dist. Ct. App. 2003)

. . . tax pursuant to Section 201.02(1), and $519,750 in Dade County documentary surtax pursuant to Section 201.031 . . .

PBP HOLDINGS, INC. v. DEPARTMENT OF REVENUE, 550 So. 2d 127 (Fla. Dist. Ct. App. 1989)

. . . .— (1) Pursuant to the provisions of s. 201.031, the governing authority in each county, as defined by . . .

A. THOMAS, v. DEPARTMENT OF REVENUE,, 466 So. 2d 1069 (Fla. 1985)

. . . The legislature, by chapter 83-220, enacted sections 125.0167 and 201.031, Florida Statutes (1983), which . . . Statutory Revision Division of the Joint Legislative Management Committee omitted sections 126.0167 and 201.031 . . .

A. THOMAS, E. v. STATE DEPARTMENT OF REVENUE, a, 453 So. 2d 192 (Fla. Dist. Ct. App. 1984)

. . . upholding the constitutionality of Chapter 83-220, Laws of Florida, which created Sections 125.0167 and 201.031 . . .