Florida Statute 203.03 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 203
GROSS RECEIPTS TAXES

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203.03 Penalties.—

(1) Any officer, agent, or representative of any such person who receives any payment for the furnishing of the things or the services above mentioned without first complying with the provisions of this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

(2) Any person who willfully violates or fails to comply with any of the provisions of this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.—s. 4, ch. 15658, 1931; CGL 1936 Supp. 7455(3); s. 108, ch. 71-136; s. 69, ch. 87-6; s. 42, ch. 87-101; s. 15, ch. 91-224.

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Amendments to 203.03

Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 203.03

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

S203.03 1 - TAX REVENUE - RECEIVE PAYMENT NOT COMPLY GROSS RECEIPT TAX - M: F

S203.03 2 - TAX REVENUE - GROSS RECEIPT TAX VIOLATION - M: F

Cases Citing Statute 203.03

Total Results: 5 | Sort by: Relevance | Newest First

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Chapman v. Chapman, 526 So. 2d 131 (Fla. 3d DCA 1988).

Cited 11 times | Published | Florida 3rd District Court of Appeal | 1988 WL 44485

for life." 2 R. Powell, The Law of Real Property § 203[3](rev. ed. P. Rohan 1986). The trial court erred

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James W. Sikes v. Teleline, Inc., 393 F.3d 1354 (11th Cir. 2004).

Cited 1 times | Published | Court of Appeals for the Eleventh Circuit

its long distance services. 47 U.S.C. § 203 3 Kemp also sued Teleline and

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City of Hallandale v. Rayel Corp., 313 So. 2d 113 (Fla. Dist. Ct. App. 1975).

Published | District Court of Appeal of Florida | 1975 Fla. App. LEXIS 14894

therefore be considered anew. The Board relied upon section 203.3(e) South Fla. Building Code, which provides

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Costa v. Celebrity Cruises, Inc., 768 F. Supp. 2d 1237 (S.D. Fla. 2011).

Published | District Court, S.D. Florida | 2011 A.M.C. 1864, 2011 U.S. Dist. LEXIS 23491, 2011 WL 726875

subject matter jurisdiction in this case. 9 U.S.C. § 203. [3] Although this may not be the rule in other circuits

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Harry Wayne Casey v. Richard R. Finch (Fla. 3d DCA 2025).

Published | Florida 3rd District Court of Appeal

an “author” of the songs as contemplated by section 203. 3 Finch initially filed this lawsuit in federal