Florida Statute 205.032 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 205
LOCAL BUSINESS TAXES

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205.032 Levy; counties.—The governing body of a county may levy, by appropriate resolution or ordinance, a business tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. However, the governing body must first give at least 14 days’ public notice between the first and last reading of the resolution or ordinance by publishing a notice in a newspaper of general circulation within its jurisdiction as defined by law. The public notice must contain the proposed classifications and rates applicable to the business tax.

History.—s. 1, ch. 72-306; s. 1, ch. 73-144; s. 2, ch. 93-180; s. 5, ch. 2006-152.

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Amendments to 205.032

Annotations, Discussions, Cases:

Cases Citing Statute 205.032

Total Results: 9 | Sort by: Relevance | Newest First

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Ago (Fla. Att'y Gen. 1983).

Published | Florida Attorney General Reports

ordinance by the governing body of the county. Section 205.032, F.S. The authority of a county governing body

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Ago (Fla. Att'y Gen. 1983).

Published | Florida Attorney General Reports

the question of law posed by your letter. Section 205.032, F.S., provides in pertinent part: The

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Ago (Fla. Att'y Gen. 1992).

Published | Florida Attorney General Reports

municipality for that tax year. RAB/tjw 1 Section 205.032, F.S. And see, s. 205.033, F.S., setting forth

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Ago (Fla. Att'y Gen. 2003).

Published | Florida Attorney General Reports

General CC/tjw 1 See, s. 205.013, Fla. Stat. 2 Section 205.032, Fla. Stat. See, s. 205.022(1), Fla. Stat.

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Ago (Fla. Att'y Gen. 2004).

Published | Florida Attorney General Reports

General CC/tjw 1 See s. 205.013, Fla. Stat. 2 Section 205.032, Fla. Stat. See s. 205.022(1), Fla. Stat.,

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Broward Cnty., Florida Bd. of Cnty. Commissioners v. Burnstein, 470 So. 2d 793 (Fla. Dist. Ct. App. 1985).

Published | District Court of Appeal of Florida | 10 Fla. L. Weekly 1456, 1985 Fla. App. LEXIS 14564

occupational license fees from 1980 to 1984. Section 205.032, Florida Statutes (1972), allowed counties

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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

Your question is answered in the negative. Section 205.032, F.S., provides that a county may impose "an

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Ago (Fla. Att'y Gen. 1984).

Published | Florida Attorney General Reports

for their purpose with certain exceptions. Section 205.032, F.S., authorizes the governing body of a county

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Ago (Fla. Att'y Gen. 1990).

Published | Florida Attorney General Reports

act is so designated by s. 205.013, F.S. 7 Section 205.032, F.S. 8 Section 205.033(1)(a), F.S. 9 Section

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.