Florida/Georgia Personal Injury & Workers Compensation

...tes, [1] to wit: DO COIN-OPERATED MUSIC AND AMUSEMENT MACHINES AND DEVICES CONSTITUTE "PERMANENT BUSINESS LOCATIONS" WITHIN A MUNICIPALITY WHICH ARE SUBJECT TO AN OCCUPATIONAL LICENSE TAX FOR THEIR OPERATION WITHIN THE LIMITS OF A MUNICIPALITY UNDER § 205.042, FLORIDA STATUTES? Appellee, Lawson Music Co., Inc....

...sic and amusement machines and devices at such locations. Appellee, Booker T. Robinson, (Robinson) operates a restaurant where one such device is located. The appellant, City of Lakeland, (Lakeland) enacted an ordinance on April 24, 1972 pursuant to § 205.042, Florida Statutes, supra, imposing an occupational license tax of $15 per machine on machines such as Lawson has installed in Robinson's restaurant. The 1973 tax was paid under protest and a suit was filed seeking a refund and injunction against further assessment of the tax. After hearing, the trial court concluded that the occupational license provided under § 205.042, Florida Statutes, is unlawful as applied to Lawson and Robinson and entered its final judgment accordingly....

...that the machine was owned and serviced, when required, by Lawson. Counsel for the respective litigants agree that the sole question for our decision is whether Lawson can be said to be operating a "permanent business location" within the purview of § 205.042, supra....

...We acknowledge that our Supreme Court has construed these similar provisions to hold that, except for an ad valorem tax, a municipal tax which is not authorized by general law is unconstitutional. City of Tampa v. Birdsong Motors, Inc., 261 So.2d 1, 3 (Fla. 1972). *307 We also have no difficulty construing Section 205.042, Florida Statutes (1975) [1] to authorize a municipality, by an appropriate ordinance or resolution, to levy an occupational license tax for engaging in any business, profession, or occupation within its jurisdiction....

...Following the attempted enforcement of the occupational license tax, Carolina Freight brought a declaratory and injunctive action in the court below. The trial court found that the transfer facility operation constitutes a "permanent business" and is therefore taxable under Tampa City Code section 20-2 and section 205.042, Florida Statutes (1985)....

...The legislature has enacted comprehensive general legislation having statewide application for the licensing of motor vehicles. See ch. 320, Fla. Stat. (1985); art. VII, § 1(b), Fla. Const. This preempts motor vehicle license taxes to the state. See § 320.0104(2), Fla. Stat. (1985). The City contends that section 205.042 provides the necessary statutory authority for imposition of the occupational license tax on Carolina Freight's vehicles....

...We hold that this argument has no merit and does not warrant further consideration. Furthermore, having affirmed the lower court on state preemption grounds, we need not address the additional constitutional grounds for the trial court's decision. We now turn to the tax on the transfer facility. Section 205.042 enables municipalities to levy an occupational license tax on any person maintaining a permanent business location or branch office within the municipality, or on any other person who transacts business in interstate commerce, provide...

...x is not prohibited by article I, section 8 of the United States Constitution (the commerce clause). We need not review the trial court's conclusion that the operation of the transfer facility constitutes a "permanent business" within the meaning of section 205.042 because we reverse on constitutional grounds....

...Judgment in favor of Defendants is granted on Count IV. Count V. Declaratory Relief on Revised Business Tax Receipt Ordinance In their final count, Plaintiffs seek a declaration that Ordinance 2018-804 violates Florida law. Dkt. 56 at 22. Plaintiffs observe that, "[p]ursuant to Section 205.042, Florida Statutes, prior to adopting an ordinance levying a business tax, a municipality must publish a notice between the first and last reading of [the] ordinance in a newspaper of general circulation within its jurisdiction and the...

prescribes the fine that may be imposed. Section 205.042, Florida Statutes, authorizes the governing

...nd gunsmiths within its scope. As you are aware, this office will not comment on the validity of the terms of local legislation but is limited to addressing questions of state law. 2 Chapter 205 , Florida Statutes, is the "Local Business Tax Act." 3 Section 205.042 , Florida Statutes, authorizes the governing body of a municipality to levy, by appropriate resolution or ordinance, a local business tax (formerly referred to as an occupational license tax) for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction....

...Stat., which prohibits any local governmental agency from keeping or causing to be kept "any list, record, or registry of privately owned firearms or any list, record, or registry of the owners of those firearms." 3 Section 205.013 , Fla. Stat. 4 Section 205.043 (1)(a), Fla. Stat. 5 Section 205.042 , Fla....

Security number as a means of identification.3 Section 205.042, Florida Statutes, provides: "The governing

power to remit or compromise taxes. . . ."4 Section 205.042, Florida Statutes, authorizes the governing

governmental agencies within Palm Beach County. Section 205.042, F.S., authorizes municipalities to impose

Dear Mr. Levin: On behalf of the City of Punta Gorda, you ask substantially the following questions: 1. Must a municipality impose a local business tax pursuant to section 205.042 , Florida Statutes, on all businesses, professions, and occupations within its jurisdiction? 2....

...May a municipality impose differing rates of a local business tax on employers and employees? In sum: A municipality must impose a business tax on all businesses, professions, and occupations within its jurisdiction when adopting a tax pursuant to section 205.042 , Florida Statutes, and exempt only those businesses, professions, or occupations addressed in Chapter 205....

...n or professional association." Initially, I note that this office must presume the validity of a duly enacted ordinance. However, you have requested assistance from this office which requires general comments about the requirements under state law. Section 205.042 , Florida Statutes, authorizes the governing body of a municipality to levy, by appropriate resolution or ordinance, a local business tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction....

...Several exemptions and partial exemptions are enumerated in Chapter 205 , Florida Statutes, 6 and, as this office has consistently found, absent a specific statutory exemption from the local business tax, a municipality or county may not create new exemptions. 7 The plain language of section 205.042 , Florida Statutes, is couched in terms of the permissive "may" for the levy of a business tax....

...ether a city could exempt a specific business from the occupational licensing requirement when the business is not exempted under Chapter 205 , Florida Statutes. In that opinion, the city had enacted an occupational license tax ordinance pursuant to section 205.042 , Florida Statutes, and the local real estate association had asked that real estate agents operating under real estate brokers be exempted from the licensing requirements....

...Sincerely, Bill McCollum Attorney General BM/tals 1 See s. 205.022 (5), Fla. Stat., defining a "[l]ocal business tax" as the method by which a local governing authority grants the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. 2 Section 205.042 , Fla....

...icipality's jurisdiction and distributes such publication to hotels within the municipality and throughout the state to hotels, and which also engages in such business in states other than Florida, subject to the occupational license tax pursuant to s. 205.042 (3), F....

...hers, is not, in the absence of engaging in separable and distinct local activities or incidents other than the solicitation and the delivery, or in the absence of a permanent business location, liable to the occupational license tax provided for in s. 205.042 (3), F. S. Section 205.042 , F....

...S., authorizes the governing body of an incorporated municipality to levy, by appropriate resolution or ordinance, an occupational license tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. Subsections (1) and (2) of s. 205.042 , F....

...tor is engaged in business or in interstate commerce elsewhere, but such publisher must be engaged in business or interstate commerce within the jurisdiction of the City of Clearwater in order for it to fall within the taxing power of the city under s. 205.042 (3), F....

...e city (and subsequent delivery of the television guide to hotels within the city from which the guide is distributed to their guests), the publisher/distributor and its business activities described above do not appear to fall within the purview of s. 205.042 (3), F....

...tation of advertisement and the delivery of the television guide to hotels within the city from which the guide is distributed by such hotels to their guests and others, the publisher/distributor would not be liable to taxation within the city under s. 205.042 (3), F....

general law. See, s 9(a), Art. VII, State Const. Section 205.042, F.S., as amended, provides the authorization

see also 42 C.J.S. Include, p. 525, et seq. Section 205.042, F.S., provides by general law authorization

Eugene M. Steinfeld City Attorney Margate QUESTION: May a municipality require an occupational license under s. 205.042 , F....

...It is a fundamental principle that municipalities do not possess inherent licensing power; however, such licensing power is generally delegated to municipalities by the state. 9 McQuillin Municipal Corporations s. 26.22 (1964) and 23 Fla. Jur. Municipal Corporations s. 149 (1959). Sections 166.201 and 205.042 , F. S., have authorized municipalities to levy an occupational license tax in certain instances. One of these instances is that the persons sought to be taxed must be doing business within the jurisdiction of the municipality, s. 205.042 ....

...It shall not mean any fees or licenses paid to any board, commission, or officer for permits, registration, examination, or inspection. Unless otherwise provided by law, these are deemed to be regulatory and in addition to, and not in lieu of, any local occupational license imposed under the provisions of this chapter. Section 205.042 , F....

...establishments in the taxing municipality for placement of its amusement machines, the company owning such machines maintained a permanent business location within the taxing municipality so as to subject it to that municipality's taxing power under s. 205.042 (1), F....

...I have found no statutory provision that exempts cosmetologists from occupational license taxes when they are employed by a licensed salon. Had the Legislature intended to provide such an exemption it could have done so. 21 Sincerely, Robert A. Butterworth Attorney General RAB/tls 1 Section 205.042 , Fla....

Charles H. Spooner City Attorney Coral Gables QUESTION: Does s. 205.042 (3), F. S., permit the City of Coral Gables to levy an occupational license tax on wholesalers who are not licensable under s. 205.042 (1) or (2), since a large percentage of the products of these wholesalers is shipped by interstate commerce to the wholesalers? SUMMARY: Section 205.042 (3), F....

...It is a fundamental principle that municipalities do not possess inherent licensing power; however, such licensing power is generally delegated to municipalities by the state. 9 McQuillin Municipal Corporations s. 26.22 (1964); 23 Fla. Jur. Municipal Corporations s. 149 (1959). Sections 166.201 and 205.042 , F. S., have authorized municipalities to levy an occupational license tax in certain instances. Section 205.042 (3) permits the imposition of an occupational license tax upon a person conducting business in interstate commerce who has no permanent business location or branch office in the taxing municipality, if such a tax is not prohibited by the Commerce Clause of the United States Constitution. As a prerequisite to the imposition of an occupational license tax under s. 205.042 (3), F....

...Our first concern is whether these wholesalers are engaged in `interstate commerce.' It is not sufficient to find that the wholesaler is engaged in interstate commerce anywhere at all. Rather, the wholesaler must be engaged in a business, occupation, or profession, in interstate commerce `within its (city's) jurisdiction.' Section 205.042 , F....

...State Tax Commission, 50 L.Ed.2d 514 , 520 (1977). If the wholesalers in question are found to be selling goods that previously have come to rest in the state, then their business with retailers would be intrastate as opposed to interstate commerce and would not be within the licensing purview of s. 205.042 (3). If, on the other hand, the wholesalers are found to be selling goods in the `current or flow of commerce,' then their business with retailers would be interstate commerce and would initially qualify for licensing under s. 205.042 (3), if not otherwise prohibited by the Commerce Clause of the United States Constitution....

a particular municipality's jurisdiction. Section 205.042, F.S., authorizing municipalities to levy occupational

LICENSE TAX PURSUANT TO s. 205.042(3), F.S.? Section 205.042, F.S., provides that a municipality's governing

...may not enact an ordinance providing for the revocation of the occupational license for an establishment found to be selling alcoholic beverages to underage persons without conflicting with the state's regulation of the sale of alcoholic beverages. Section 205.042 , Florida Statutes, authorizes municipalities to levy, by resolution or ordinance, an occupational license tax for the privilege of engaging in a business, profession, or occupation within its jurisdiction....

...y to apply for an occupational license? While you recognize that the city may not impose an occupational license tax on a state agency, you inquire whether the city may still require such state agency to obtain an occupational license from the city. Section 205.042 , Florida Statutes, authorizes the governing body of a municipality to levy, by appropriate resolution or ordinance, an occupational license tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction....

...Sincerely, Charlie Crist Attorney General CC/tgh 1 See , s. 205.022 (1), Fla. Stat., defining a "[l]ocal occupational license" as the method by which a local governing authority grants the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. 2 Section 205.042 , Fla....

...the exception of hot pursuit noted in conclusion of law numbered 2 above. 4. Section 125.015, Florida Statutes, 1977, does not modify or change the municipal boundaries of plaintiff City as currently fixed by Chapter 29347, Laws of Florida, 1953. 5. Section 205.042, Florida Statutes, 1977, authorizes plaintiff City to levy a municipal occupational license tax for the privilege of engaging in or managing any business, profession or occupation, but only ‘within its jurisdiction’....

prior to final adoption of the ordinance, section 205.042, Florida Statutes, requires the local governing

Thomas A. Bustin City Attorney Clearwater QUESTION: Are national banks doing business in municipalities of this state subject to the occupational license tax provided for under s. 205.042 , F....

...S., 1971, which authorized municipalities, among other things, to raise by license on businesses carried on within the corporation all sums of money required for the government of the municipalities and to carry out their powers and duties granted and imposed by former Ch. 167. Section 205.042 (1) in pertinent part provides: The governing body of an incorporated municipality may levy, by appropriate resolution or ordinance, an occupational license tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction....

...In conclusion, therefore, I am of the opinion that national banks doing business at a permanent business location or branch office in Florida and within municipalities of the state are subject to the municipal occupational license tax provided for under s. 205.042 , F....

corporation of the agent's place of residence. Section 205.042, F.S., is other authorization for a municipality

Fla. Stat. 8 See, s. 205.042, Fla. Stat. 9 Section 205.042(1)-(3), Fla. Stat. Among those who may not

...required; and the mobile vendor license is not transferable. Second, given this extensive regulatory scheme, we conclude that the subject ordinance does not impose an occupational license tax for the privilege of engaging in a business in Key West, § 205.042, Fla.Stat....

license tax ordinance enacted pursuant to section 205.042, Florida Statutes. The local real estate association

provide a sufficient basis for licensing. Section 205.042(1) and (2), F. S., appears to focus on enterprises

Attorney General Opinion on this matter.1 Section 205.042, Florida Statutes, authorizes the governing

...It held that while an occupational license tax based on premiums, income, or volume of transactions may not be levied on an insurer, the City could properly levy the tax if it is not keyed into those bases. Additionally, the City’s right to tax Lawyer’s Title as an abstracting company was upheld. Section 205.042, Florida Statutes (1979), grants municipalities the authority to levy an occupational license tax for the privilege of engaging in or managing any business, profession, or occupation within their jurisdiction. Specifically, Section 205.042 provides: The governing body of an incorporated municipality may levy, by appropriate resolution or ordinance, an occupational license tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction....

...h has not been preempted by the state or a county pursuant to a county charter. (Emphasis added.) As noted above, however, Chapter 29 of appellee’s City Code, which imposed the disputed tax, was enacted under the authority of the previously-quoted Section 205.042, dealing specifically with occupational license taxes....

PER CURIAM. The City of Hallandale appeals from a final judgment which determines that its occupational license ordinance, adopted pursuant to section 205.042, Florida Statutes, violates the First and Fourteenth Amendments to the United States Constitution as applied to the operation of newsracks within the City of Hallandale....

respective purposes . . . . (Emphasis supplied.) Section 205.042, F. S., provides general law authorization