320.08 License taxes.—Except as otherwise provided herein, there are hereby levied and imposed annual license taxes for the operation of motor vehicles, mopeds, tri-vehicles as defined in s. 316.003, and mobile homes as defined in s. 320.01, which shall be paid to and collected by the department or its agent upon the registration or renewal of registration of the following:
(1) MOTORCYCLES AND MOPEDS.—
(a) Any motorcycle: $10 flat.
(b) Any moped: $5 flat.
(c) Upon registration of a motorcycle, motor-driven cycle, or moped, in addition to the license taxes specified in this subsection, a nonrefundable motorcycle safety education fee in the amount of $2.50 shall be paid. The proceeds of the safety education fee shall be deposited in the Highway Safety Operating Trust Fund.
(d) The entire safety education fee shall be used for a safety and education program administered by three Florida not-for-profit corporations.
1. The program administrators must be charities registered with the Department of Agriculture and Consumer Services.
2. One of the program administrators must be a motorcycle grassroots organization that has been in existence for no less than 30 years with an established history of advocating for motorcycle safety during that time period and can demonstrate membership of at least 5,000 members as of January 1, 2023, which are geographically dispersed throughout this state.
3. Two of the program administrators must be motorcycle grassroots organizations that have been in existence for no less than 20 years with an established history of advocating for motorcycle safety during that time period and can demonstrate membership of at least 1,000 members as of January 1, 2023, which are geographically dispersed throughout this state.
(e) The department shall enter into a 5-year contract with each of the program administrators to use their portion of the safety education fee to pay for motorcycle safety and education programs. The programs must promote motorcycle safety and education with the goal of reducing motorcycle injuries and deaths in this state. The programs may include pamphlets, advertisements, public service announcements, digital media, social media, a website, participation at grassroots motorcycle events, advocacy, and reasonable administrative expenses. Each 5-year contract between the department and each program administrator must require that each program administrator show clear collaboration during and prior to implementation of motorcycle safety and education programs which may include, but need not be limited to, collaboration regarding advertising, management of the safety education fee funds, and motorcycle safety and education programs.
(f) Each of the program administrators shall file an annual report by July 31 with the President of the Senate and the Speaker of the House of Representatives, outlining the types of events the program administrator attended, if any, and the methods selected to distribute safety awareness and education materials or to expose the public to the programs, estimating the number of people who were exposed to the program administrator’s educational efforts, and specifying clear collaboration with any other program administrator during and prior to implementation of any safety education programs.
(g) An ancient or antique motorcycle: $7.50 flat.
(2) AUTOMOBILES OR TRI-VEHICLES FOR PRIVATE USE.—
(a) An ancient or antique automobile, as defined in s. 320.086, or a street rod, as defined in s. 320.0863: $7.50 flat.
(b) Net weight of less than 2,500 pounds: $14.50 flat.
(c) Net weight of 2,500 pounds or more, but less than 3,500 pounds: $22.50 flat.
(d) Net weight of 3,500 pounds or more: $32.50 flat.
(3) TRUCKS.—
(a) Net weight of less than 2,000 pounds: $14.50 flat.
(b) Net weight of 2,000 pounds or more, but not more than 3,000 pounds: $22.50 flat.
(c) Net weight more than 3,000 pounds, but not more than 5,000 pounds: $32.50 flat.
(d) A truck defined as a “goat,” or other vehicle if used in the field by a farmer or in the woods for the purpose of harvesting a crop, including naval stores, during such harvesting operations, and which is not principally operated upon the roads of the state: $7.50 flat. The term “goat” means a motor vehicle designed, constructed, and used principally for the transportation of citrus fruit within citrus groves or for the transportation of crops on farms, and which can also be used for hauling associated equipment or supplies, including required sanitary equipment, and the towing of farm trailers.
(e) An ancient or antique truck, as defined in s. 320.086: $7.50 flat.
(4) HEAVY TRUCKS, TRUCK TRACTORS, FEES ACCORDING TO GROSS VEHICLE WEIGHT.—
(a) Gross vehicle weight of 5,001 pounds or more, but less than 6,000 pounds: $60.75 flat.
(b) Gross vehicle weight of 6,000 pounds or more, but less than 8,000 pounds: $87.75 flat.
(c) Gross vehicle weight of 8,000 pounds or more, but less than 10,000 pounds: $103 flat.
(d) Gross vehicle weight of 10,000 pounds or more, but less than 15,000 pounds: $118 flat.
(e) Gross vehicle weight of 15,000 pounds or more, but less than 20,000 pounds: $177 flat.
(f) Gross vehicle weight of 20,000 pounds or more, but less than 26,001 pounds: $251 flat.
(g) Gross vehicle weight of 26,001 pounds or more, but less than 35,000: $324 flat.
(h) Gross vehicle weight of 35,000 pounds or more, but less than 44,000 pounds: $405 flat.
(i) Gross vehicle weight of 44,000 pounds or more, but less than 55,000 pounds: $773 flat.
(j) Gross vehicle weight of 55,000 pounds or more, but less than 62,000 pounds: $916 flat.
(k) Gross vehicle weight of 62,000 pounds or more, but less than 72,000 pounds: $1,080 flat.
(l) Gross vehicle weight of 72,000 pounds or more: $1,322 flat.
(m) Notwithstanding the declared gross vehicle weight, a truck tractor used within the state or within a 150-mile radius of its home address is eligible for a license plate for a fee of $324 flat if:
1. The truck tractor is used exclusively for hauling forestry products; or
2. The truck tractor is used primarily for the hauling of forestry products, and is also used for the hauling of associated forestry harvesting equipment used by the owner of the truck tractor.
(n) A truck tractor or heavy truck, not operated as a for-hire vehicle and which is engaged exclusively in transporting raw, unprocessed, and nonmanufactured agricultural or horticultural products within the state or within a 150-mile radius of its home address is eligible for a restricted license plate for a fee of:
1. If such vehicle’s declared gross vehicle weight is less than 44,000 pounds, $87.75 flat.
2. If such vehicle’s declared gross vehicle weight is 44,000 pounds or more and such vehicle only transports from the point of production to the point of primary manufacture; to the point of assembling the same; or to a shipping point of a rail, water, or motor transportation company, $324 flat.
Such not-for-hire truck tractors and heavy trucks used exclusively in transporting raw, unprocessed, and nonmanufactured agricultural or horticultural products may be incidentally used to haul farm implements and fertilizers delivered direct to the growers. The department may require any documentation deemed necessary to determine eligibility before issuance of this license plate. For the purpose of this paragraph, “not-for-hire” means the owner of the motor vehicle must also be the owner of the raw, unprocessed, and nonmanufactured agricultural or horticultural product, or the user of the farm implements and fertilizer being delivered.
(5) SEMITRAILERS, FEES ACCORDING TO GROSS VEHICLE WEIGHT; SCHOOL BUSES; SPECIAL PURPOSE VEHICLES.—
(a)1. A semitrailer drawn by a GVW truck tractor by means of a fifth-wheel arrangement: $13.50 flat per registration year or any part thereof.
2. A semitrailer drawn by a GVW truck tractor by means of a fifth-wheel arrangement: $68 flat per permanent registration.
(b) A motor vehicle equipped with machinery and designed for the exclusive purpose of well drilling, excavation, construction, spraying, or similar activity, and which is not designed or used to transport loads other than the machinery described above over public roads: $44 flat.
(c) A school bus used exclusively to transport pupils to and from school or school or church activities or functions within their own county: $41 flat.
(d) A wrecker, as defined in s. 320.01, which is used to tow a vessel as defined in s. 327.02; a disabled, abandoned, stolen-recovered, or impounded motor vehicle as defined in s. 320.01; or a replacement motor vehicle as defined in s. 320.01: $41 flat.
(e) A wrecker that is used to tow any nondisabled motor vehicle, a vessel, or any other cargo unless used as defined in paragraph (d), as follows:
1. Gross vehicle weight of 10,000 pounds or more, but less than 15,000 pounds: $118 flat.
2. Gross vehicle weight of 15,000 pounds or more, but less than 20,000 pounds: $177 flat.
3. Gross vehicle weight of 20,000 pounds or more, but less than 26,000 pounds: $251 flat.
4. Gross vehicle weight of 26,000 pounds or more, but less than 35,000 pounds: $324 flat.
5. Gross vehicle weight of 35,000 pounds or more, but less than 44,000 pounds: $405 flat.
6. Gross vehicle weight of 44,000 pounds or more, but less than 55,000 pounds: $772 flat.
7. Gross vehicle weight of 55,000 pounds or more, but less than 62,000 pounds: $915 flat.
8. Gross vehicle weight of 62,000 pounds or more, but less than 72,000 pounds: $1,080 flat.
9. Gross vehicle weight of 72,000 pounds or more: $1,322 flat.
(f) A hearse or ambulance: $40.50 flat.
(6) MOTOR VEHICLES FOR HIRE.—
(a) Under nine passengers: $17 flat plus $1.50 per cwt.
(b) Nine passengers and over: $17 flat plus $2 per cwt.
(7) TRAILERS FOR PRIVATE USE.—
(a) Any trailer weighing 500 pounds or less: $6.75 flat per year or any part thereof.
(b) Net weight over 500 pounds: $3.50 flat plus $1 per cwt.
(8) TRAILERS FOR HIRE.—
(a) Net weight under 2,000 pounds: $3.50 flat plus $1.50 per cwt.
(b) Net weight 2,000 pounds or more: $13.50 flat plus $1.50 per cwt.
(9) RECREATIONAL VEHICLE-TYPE UNITS.—
(a) A travel trailer or fifth-wheel trailer, as defined by s. 320.01(1)(b), that does not exceed 35 feet in length: $27 flat.
(b) A camping trailer, as defined by s. 320.01(1)(b)2.: $13.50 flat.
(c) A motor home, as defined by s. 320.01(1)(b)4.:
1. Net weight of less than 4,500 pounds: $27 flat.
2. Net weight of 4,500 pounds or more: $47.25 flat.
(d) A truck camper as defined by s. 320.01(1)(b)3.:
1. Net weight of less than 4,500 pounds: $27 flat.
2. Net weight of 4,500 pounds or more: $47.25 flat.
(e) A private motor coach as defined by s. 320.01(1)(b)5.:
1. Net weight of less than 4,500 pounds: $27 flat.
2. Net weight of 4,500 pounds or more: $47.25 flat.
(10) PARK TRAILERS; TRAVEL TRAILERS; FIFTH-WHEEL TRAILERS; 35 FEET TO 40 FEET.—
(a) Park trailers.—Any park trailer, as defined in s. 320.01(1)(b)7.: $25 flat.
(b) Travel trailers or fifth-wheel trailers.—A travel trailer or fifth-wheel trailer, as defined in s. 320.01(1)(b), that exceeds 35 feet: $25 flat.
(11) MOBILE HOMES.—
(a) A mobile home not exceeding 35 feet in length: $20 flat.
(b) A mobile home over 35 feet in length, but not exceeding 40 feet: $25 flat.
(c) A mobile home over 40 feet in length, but not exceeding 45 feet: $30 flat.
(d) A mobile home over 45 feet in length, but not exceeding 50 feet: $35 flat.
(e) A mobile home over 50 feet in length, but not exceeding 55 feet: $40 flat.
(f) A mobile home over 55 feet in length, but not exceeding 60 feet: $45 flat.
(g) A mobile home over 60 feet in length, but not exceeding 65 feet: $50 flat.
(h) A mobile home over 65 feet in length: $80 flat.
(12) DEALER AND MANUFACTURER LICENSE PLATES.—A franchised motor vehicle dealer, independent motor vehicle dealer, marine boat trailer dealer, or mobile home dealer and manufacturer license plate: $17 flat. For additional fees as set forth in s. 320.08056, dealers may purchase specialty license plates in lieu of the standard dealer license plates. Dealers shall be responsible for all costs associated with the specialty license plate, including all annual use fees, processing fees, fees associated with switching license plate types, and any other applicable fees.
(13) EXEMPT OR OFFICIAL LICENSE PLATES.—Any exempt or official license plate: $4 flat, except that the registration or renewal of a registration of a marine boat trailer exempt under s. 320.102 is not subject to any license tax.
(14) LOCALLY OPERATED MOTOR VEHICLES FOR HIRE.—A motor vehicle for hire operated wholly within a city or within 25 miles thereof: $17 flat plus $2 per cwt.
(15) TRANSPORTER.—Any transporter license plate issued to a transporter pursuant to s. 320.133: $101.25 flat.
Cited 40 times | Published | Supreme Court of Florida
...seeks a peremptory writ notwithstanding the return of the respondent Thompson, as Motor Vehicle Commissioner, which would thereby direct the respondent to issue to the relator a so-called "P" Series motor vehicle license tag. Our ultimate judgment turns on our interpretation of Section 320.08, Florida Statutes, F.S.A., governing the issuance of "P" Series tags....
...It is the contention of the relator that farmers have been classified by the Legislature for special treatment in the matter of motor vehicle licenses; that the type of operation described by the relator in its application for registration brings it within certain quoted provisions of Section 320.08, Florida Statutes, F.S.A., and that the cited statute authorizes the relator to operate loaded motor vehicles over the public highways as an incident to farming and harvesting the so-called "P" Series registration. *384 It is the contention of the respondent that neither Section 320.08, Florida Statutes, F.S.A., nor any other statutory provision authorizes or directs the respondent to issue a "P" Series license tag to anyone who contemplates operating loaded motor vehicles over the public highways regardless of the use of the vehicle as an incident to farming and harvesting....
...class. We therefore harken back merely to the particular statutes involved in the instant problem without an analysis of those incidental legislative acts which have no direct bearing on the problem. We think it important to examine first a part of Section 320.082, Florida Statutes, as amended in 1953, F.S.A., quoting therefrom the following: "(1) The following license fee shall be paid to and collected by the state motor vehicle commissioner upon the registration or reregistration of the following vehicles: "Antique automobiles ...........................
...`goats' .................. $5.00 * * * * * * "(3) A `goat' is hereby defined as being a motor vehicle designed, constructed and used principally for the transportation of citrus fruit within citrus groves." We next quote from the applicable part of Section 320.08, Florida Statutes, F.S.A., as follows: "The following license fees shall be paid to and collected by the state motor vehicle commissioner upon the registration or reregistration of the following vehicles: * * * * * * "`P' Series: Truck...
...he packing house or processing plant. Because of the very nature of this vehicle we repeat for emphasis that it was neither adapted for nor used as a means of transporting loads over the public highways. We now refer back to the quoted provisions of Section 320.08 Florida Statutes, as amended in 1953, F.S.A., and as now in effect....
Cited 24 times | Published | Supreme Court of Florida
...Appellee, Department of Highway Safety and Motor Vehicles, for declaratory relief and a partial refund of monies paid by them for motor vehicle license taxes on their county-owned buses. These state license taxes were imposed pursuant to Fla. Stat. § 320.08(12), F.S.A., styled "LOCAL BUSES" which levies on each local bus a license tax of $12.50 plus $1.50 per cwt. Contesting the applicability of this statute, appellants in their separate complaints argued that county buses should be taxed under Fla. Stat. § 320.08(11), F.S.A., pertaining to "EXEMPT OR OFFICIAL" vehicles and imposing a lower tax, i.e., a $3.00 flat fee on each bus....
...The trial judge, upon motions, granted judgments on the pleadings for the Department of Highway Safety and Motor Vehicles against Metropolitan Dade County Transit Authority and Palm Beach County, respectively. The court said the county buses in question are taxable as "LOCAL BUSES" under Fla. Stat. § 320.08(12), F.S.A., and that said buses are not "EXEMPT OR OFFICIAL" motor vehicles which would be subject to the lower tax in Fla. Stat. § 320.08(11), F.S.A....
...In re Estate of Sale, 227 So.2d 199, 201 (Fla. 1969). This principle applies here because our decision will not require an interpretation or an explanation of constitutional language; it turns on matters of statutory construction. The key statutes for our consideration are Fla. Stat. § 320.08(11), F.S.A.: " Exempt or official. `X' Series: All exempt or official tags: $3.00 flat." and Fla. Stat. § 320.08(12), F.S.A.: " Local buses....
... `C' Series: Buses and passenger cars operated wholly within cities or within twenty-five miles thereof: $12.50 flat plus $1.50 per cwt." The central question becomes whether county buses are either exempt or official motor vehicles which are subject to the lower license tax in Fla. Stat. § 320.08(11), F.S.A....
...of whether the buses are "official" motor vehicles. The trial judge concluded that said buses were not "official." We must disagree. It is our judgment that county-owned buses are "official" and thereby subject to the $3.00 license tax in Fla. Stat. § 320.08(11), F.S.A....
...In passing, we note that the State Legislature in 1972 foresaw the possibility of this legal controversy and enacted Fla. Stat. § 320.10(1)(b), F.S.A., exempting "any local transit system motor bus, either privately or publicly owned" from state motor vehicle license taxes in Fla. Stat. §§ 320.08 and 320.09....
...The term `motor vehicles' as used in this subsection shall have the same meaning ascribed in section 320.01(1), Florida Statutes, when used in the plural form; AND SHALL INCLUDE THE PURCHASE OF A MOTOR VEHICLE TO BE USED EXCLUSIVELY FOR RENTAL PURPOSES; however, any vehicle required to be licensed under section 320.08, Florida Statutes, with a `GW' series tag shall not be construed to be a motor vehicle under the provisions of this subsection and is taxable at the rate of three per cent (3%)....
Cited 8 times | Published | Supreme Court of Florida
...under and pursuant to Chapter 200, Florida Statutes, for the tax year 1963, and allege said Tax Assessor has threatened to impose the same taxes on said trailers for the tax year 1964, notwithstanding the exemption provisions of Sections 200.45 and 320.081, Florida Statutes, F.S.A., and Section 13, Article IX, Florida Constitution....
...rtificate of valuation, and the same shall operate to exempt such trailer from said ad valorem tax assessment. "(3) If such certificate is issued before November first the tax rate thereupon shall be based upon the same as the previous year's rate." Section 320.081, Florida Statutes, F.S.A., provides: "320.081 License fees for trailer coaches and trailers used for housing accommodations "(1) This section shall apply only to trailers and vehicles not self-propelled used for housing accommodations and known as trailer coaches....
...the appellees, but contended that the automobile house trailers (trailer coaches) described in the complaint are not "motor vehicles" within the purview and contemplation of Section 13, Article IX, Florida Constitution, and that Sections 200.45 and 320.081, Florida Statutes, are violative of Sections 1 and 13, Article IX, Florida Constitution. By his final decree the chancellor upheld the position of appellees and held Sections 200.45 and 320.081, Florida Statutes, valid and constitutional. The chancellor also imposed and taxed the costs incurred in this litigation against the appellants, which they contend is error. Appellants argue that Section 1, Article IX, Florida Constitution, standing alone, would render Sections 200.45 and 320.081, Florida Statutes, invalid....
...cribe such regulations as shall secure a just valuation of all property, both real and personal, exempting such property as may be exempted by law for municipal, education, literary, scientific, religious or charitable purposes." Sections 200.45 and 320.081, Florida Statutes, F.S.A., are intended to exempt automobile trailers (trailer coaches) used for housing accommodations from the ad valorem taxes imposed under Chapter 200, Florida Statutes, if motor vehicle license tags have been purchased for said trailers by their owners....
...o provision for exempting. See L. Maxcy, Inc., v. Federal Land Bank, 111 Fla. 116, 150 So. 248, 151 So. 276; State ex rel. Burbridge v. St. John, 143 Fla. 544, 197 So. 131; State ex rel. Miller v. Doss, 146 Fla. 752, 2 So.2d 303. Sections 200.45 and 320.081, F.S., can only be held constitutional if at all under Section 13, Article IX, Florida Constitution....
...taxes assessable against motor vehicles as personal property." Appellees argue that their coach or house trailers are "motor vehicles" within the purview of Section 13, Article IX. Appellants contend to the contrary and that F.S. Sections 200.45 and 320.081, F.S.A., are unconstitutional....
...oducts." F.S. Section 186.03(56), F.S.A., defines trailers as follows: "(56) Trailer. Every vehicle without motive power, designed to carry property or passengers wholly on its own structure and to be drawn by a motor-vehicle." The exemption of F.S. Section 320.081, F.S.A., "shall apply only to trailers and vehicles which are not self-propelled used for housing accommodations and known as trailer coaches." The substance of the foregoing definitions of "motor vehicles" and "trailers" obtained in 1930 when Section 13, Article IX became a part of the Florida Constitution....
...er non-transportation purpose meanwhile, the exemption will apply. During such parked or storage time while it is idle and not put to a non-transportation use, it does not lose its character as a motor vehicle transportation unit. Section 200.45 and Section 320.081, when read and construed in connection with Section 1, Article IX and Section 13, Article IX of the State Constitution, provide that a $15.00 Florida license tag shall be purchased for an automobile trailer (house trailer or trailer c...
...or other non-transportation use, the exemption privilege of the statutes and Section 13, Article IX no longer shields him and his trailer becomes subject to the assessment and imposition of tangible personal property taxes. Even if Section 200.45 or Section 320.081 because of its particular language is deemed to be invalid and incapable of application as above delineated, the same result still obtains. Section 320.08(8) F.S., provides: "`MH' Series: Trailer coaches used for housing accommodations: $15.00 flat." Therefore, automobile trailers without benefit of Sections 200.45 and 320.081, would still have to carry license tags in order to be operated upon the public highways and would not be subject to tangible personal property taxes if they were primarily used as motor vehicle units as hereinbefore outlined, but once the character of their use changed primarily to housing accommodations or some other non-travel or non-transportation use or purpose they would be subject to tangible personal property taxes as hereinbefore stated. Both Sections 320.08(8) and Section 320.081 were amended by Chapter 63,528, Laws of Florida, 1963, raising the license fee from $10.00 to $15.00....
...r in conjunction with automobiles or other self-propelled motor vehicles, as a means of transporting persons or property over the public streets and highways in this state. The judgment of the Circuit Court is hereby reversed and Sections 200.45 and 320.081, Florida Statutes, F.S.A....
...or the purpose of increasing its capacity." [1] (E.S.) The italicized language from the opinoin of this Court in the cited case is, in my judgment, the outer limits of construction of the pertinent constitutional provision which is permissible. F.S. Section 320.081, F.S.A., [2] providing that trailers "used for housing accommodations" shall be exempt from all other taxes upon payment of an annual license fee, is in my opinion clearly beyond the constitutional prescription....
...*534 The remaining statutory provisions in controversy [5] seem to me to be susceptible of interpretation and application within the organic limitations herein construed. I would, however, reverse the judgment of the trial court and remand the cause for the entry of a declaratory decree finding Section 320.081 invalid and house trailers subject to ad valorem taxation. THORNAL and O'CONNELL, JJ., concur. NOTES [1] Wood v. Club Transp. Service, 143 Fla. 449, 196 So. 843. [2] "320.081 License fees for trailer coaches and trailers used for housing accommodations "(1) This section shall apply only to trailers and vehicles not self-propelled used for housing accommodations and known as trailer coaches....
Cited 2 times | Published | Supreme Court of Florida | 9 Fla. L. Weekly 491, 1984 Fla. LEXIS 3746
...ept bicycles or mopeds as defined in subsection (2) or devises used exclusively upon stationary rails or tracks. [4] See, e.g., § 316.2065(14)-(15), Fla. Stat. (1981). [5] See, e.g., § 233.063(1), Fla. Stat. (1981); § 316.2075, Fla. Stat. (1981); § 320.0803, Fla. Stat. (1981). [6] See, e.g., § 320.02(6), Fla. Stat. (1981); § 320.08(1), Fla....
...[1] *400 The Florida legislature has implemented this constitutional plan of taxation by defining motor vehicles (the class of vehicular tangible personal property included in this controversy) in section 320.01(1), [2] Florida Statutes, and by imposing a state motor vehicle license tax in section 320.08, Florida Statutes....
...assessable against motor vehicles as personal property. [2] This case involves only the question of whether the self-propelled cranes in question are "motor vehicles" for the purpose of being subject to the state motor vehicle license tax imposed by section 320.08, Florida Statutes, as defined in section 320.01(1), and by the Department of Highway Safety and Motor Vehicles pursuant to section 320.011....
...cense tax on personal property which is not a "motor vehicle" as a "fee" for the privilege of using the public highways. [4] 1950 Op.Att'y Gen. Fla. 050-144 (March 23, 1950). [5] Goats are motor vehicles subject to the motor vehicle license tax. See § 320.08(3)(e), Fla....
...The real controversy is between, and the real parties in interest are, the State of Florida and Orange County. The taxpayer is merely caught in the middle because under the constitution and the statutes, no one item of personal property can be a "motor vehicle" subject to the state license tax under section 320.08 as implemented and also at the same time be tangible personal property that "is not a motor vehicle" subject to county ad valorem taxation under section 192.001(11)(d). Query: Will the Department accept the majority opinion in this case as a binding judicial determination that integrated, self-propelled cranes of the type in this case are not subject to the state motor vehicle license tax imposed by section 320.08, Florida Statutes, and can run on the public highways without a state license tag?
"(1) The annual license fees prescribed in Section 320.08(8)(d) and (e), Florida Statutes, shall be in
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.
