Florida/Georgia Personal Injury & Workers Compensation

You're probably overthinking it. Call a lawyer.

Call Now: 904-383-7448
Florida Statute 205.064 - Full Text and Legal Analysis
Florida Statute 205.064 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 205.064 Case Law from Google Scholar Google Search for Amendments to 205.064

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 205
LOCAL BUSINESS TAXES
View Entire Chapter
205.064 Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions.
(1) A local business tax receipt is not required of any person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products, or products manufactured therefrom, except intoxicating liquors, wine, or beer, when such products were grown or produced by such person in the state.
(2) A wholesale farmers’ produce market may pay a tax of not more than $200 for a receipt that will entitle the market’s stall tenants to engage in the selling of agricultural and horticultural products therein, in lieu of such tenants being required to obtain individual local business tax receipts to so engage.
History.s. 1, ch. 74-271; s. 2, ch. 87-367; s. 17, ch. 2006-152; ss. 3, 9, ch. 2011-7; HJR 7103, 2011 Regular Session.

F.S. 205.064 on Google Scholar

F.S. 205.064 on CourtListener

Amendments to 205.064


Annotations, Discussions, Cases:

Cases Citing Statute 205.064

Total Results: 2  |  Sort by: Relevance  |  Newest First

Copy

Ago (Fla. Att'y Gen. 1975).

Published | Florida Attorney General Reports

QUESTION: Is the $200 occupational license limitation provided in s. 205.064 , F.S. (1974 Supp.), the total that may be required for both county and municipal licenses for farmers' produce markets? SUMMARY: Section 205.064 (2), F.S....
...not provide any exemption from multiple occupational license taxes based on proper jurisdiction of a city and county, nor does it provide that the sum of city and county licenses shall not exceed $200. Your question must be answered in the negative. Section 205.064 (2), F.S....
...tional licenses to so engage. Sections 205.032 and 205.042 , F.S., authorize county and municipal governing bodies, respectively, to impose occupational license taxes upon businesses, professions, and occupations conducted within their jurisdiction. Section 205.064 , F.S....
...in derogation of the principle that exemption sections shall be strictly construed against the taxpayer. State ex rel. Szabo Food Services, Inc. v. Dickinson, 280 So.2d 529 (Fla. 1973); Green v. City of Pensacola, 126 So.2d 566 (Fla. 1961). However, s. 205.064 (2), supra, is plain and unambiguous and effect need only be given to the plain meaning of its terms....
Copy

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

Published | Florida Attorney General Reports

governing body of the municipality in question. Section 205.064, F.S., provides: (1) No local occupational