Florida Statute 320.23 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XXIII
MOTOR VEHICLES

Chapter 320
MOTOR VEHICLE LICENSES

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320.23 Taxes declared compensatory.—Taxes prescribed by this chapter are declared to be compensatory for the use of the public roads of this state by operators of motor vehicles taxed under the provisions of this chapter and are further declared to be a fair contribution to the cost of constructing and maintaining the public roads of this state. The administration and enforcement of this chapter and all regulations and restrictions imposed hereby and authorized to be imposed by this chapter are declared to be for the purpose of conservation of the property of the state and in the interest of safety in the use of its roads.

History.—s. 5, ch. 15625, 1931; CGL 1936 Supp. 1304(1); s. 2, ch. 63-496; s. 45, ch. 83-318.

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Amendments to 320.23

Annotations, Discussions, Cases:

Cases Citing Statute 320.23

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

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Ago (Fla. Att'y Gen. 2010).

Published | Florida Attorney General Reports

...n would submit the application to the Department of Highway Safety and Motor Vehicles (DHSMV) using the Florida Realtime Vehicle Information System. You state that an electronic filing system (EFS) has been in use since 1996 and that the creation of section 320.23 (10), Florida Statutes, during the 2009 legislative session, formally recognized it. 2 The department's position is that the language in section 320.23 (10), Florida Statutes, requires all tax collectors in the state to offer the electronic filing system to dealers in their respective counties....

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Solomon v. City of Miami Beach, 187 So. 2d 373 (Fla. Dist. Ct. App. 1966).

Published | District Court of Appeal of Florida | 1966 Fla. App. LEXIS 5469

...The evidence indicates that the trucks were used for the purpose of delivering goods, services and merchandise within the City limits. *375 The plaintiff contends that the quoted part of the ordinance violates Article IX, Section 13, Constitution of the State of Florida, F.S.A., and Section 320.23, Florida Statutes, F.S.A., and is therefore unconstitutional....

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