166.231 – Municipalities; public service tax.
166.231 Municipalities; public service tax.— (1)(a) A municipality may levy a tax on the purchase of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, manufactured gas either metered or bottled, and water service. Except for those municipalities in which paragraph (c) applies, the tax shall be levied only upon purchases within the municipality and […]
166.232 – Municipalities; public service tax; physical unit base option.
166.232 Municipalities; public service tax; physical unit base option.— (1) At the discretion and option of the local tax authority, the tax authorized under s. 166.231 may be levied on a physical unit basis. The tax on the purchase of electricity may be based upon the number of kilowatt hours purchased; the tax on the purchase of […]
166.233 – Public service tax; effective dates; procedures for informing sellers of tax levies and related information.
166.233 Public service tax; effective dates; procedures for informing sellers of tax levies and related information.— (1) As used in this section and ss. 166.231, 166.232, and 166.234: (a) “Department” means the Department of Revenue or its designated agent. (b) “Effective date,” with respect to any levy, repeal of a levy, or update to a list required under this […]
166.234 – Public service tax; administrative provisions; rights and remedies.
166.234 Public service tax; administrative provisions; rights and remedies.— (1) A municipality may, during the seller’s normal business hours at the official location of the seller’s books and records, audit the records of any seller of a service that is taxable by the municipality under s. 166.231 or s. 166.232, for the purpose of ascertaining whether taxable […]
166.101 – Definitions.
166.101 Definitions.—As used in this part, the following words and terms shall have the following meanings unless some other meaning is plainly indicated: (1) The term “bond” includes bonds, debentures, notes, certificates of indebtedness, mortgage certificates, or other obligations or evidences of indebtedness of any type or character. (2) The term “general obligation bonds” means bonds which are […]
166.111 – Authority to borrow.
166.111 Authority to borrow.—The governing body of every municipality may borrow money, contract loans, and issue bonds as defined in s. 166.101 from time to time to finance the undertaking of any capital or other project for the purposes permitted by the State Constitution and may pledge the funds, credit, property, and taxing power of the […]
166.121 – Issuance of bonds.
166.121 Issuance of bonds.— (1) Bonds issued under this part shall be authorized by resolution or ordinance of the governing body and, if required by the State Constitution, by affirmative vote of the electors of the municipality. Such bonds may be issued in one or more series and shall bear such date or dates, be payable upon […]
166.122 – Establishment of sinking funds.
166.122 Establishment of sinking funds.—The governing body of a municipality may establish and administer such sinking funds as it deems necessary or convenient for the payment, purchase, or redemption of any outstanding bonded indebtedness of the municipality. History.—s. 1, ch. 73-129.
166.045 – Proposed purchase of real property by municipality; confidentiality of records; procedure.
166.045 Proposed purchase of real property by municipality; confidentiality of records; procedure.— (1)(a) In any case in which a municipality, pursuant to the provisions of this section, seeks to acquire by purchase any real property for a municipal purpose, every appraisal, offer, or counteroffer must be in writing. Such appraisals, offers, and counteroffers are not available for […]
166.131 – Levy of taxes for payment of debt.
166.131 Levy of taxes for payment of debt.—The governing body of a municipality may levy ad valorem taxes upon real and tangible personal property within the municipality as it deems necessary to make payment, including principal and interest, upon the general obligation and ad valorem bonded indebtedness of the municipality or into any sinking funds created […]