212.01 – Short Title.
212.01 Short title.—This chapter shall be known as the “Florida Revenue Act of 1949” and the taxes imposed herein shall be in addition to all other taxes imposed by law. History.—s. 1, ch. 26319, 1949.
212.02 – Definitions.
212.02 Definitions.—The following terms and phrases when used in this chapter have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) The term “admissions” means and includes the net sum of money after deduction of any federal taxes for admitting a person or vehicle or persons to any […]
212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions.
212.03 Transient rentals tax; rate, procedure, enforcement, exemptions.— (1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in […]
212.0305 – Convention Development Taxes; Intent; Administration; Authorization; Use of Proceeds.
212.0305 Convention development taxes; intent; administration; authorization; use of proceeds.— (1) TITLE.—This section may be cited as the “Convention Development Tax Act.” (2) LEGISLATIVE INTENT.—No convention development tax on transient rentals shall be imposed by the governing body of any county unless specifically authorized herein. Any tax authorized pursuant to this section shall be administered and collected exclusively […]
212.03055 – Super Majority Vote Required for Levy at Rate in Excess of 2 Percent Under Ch. 95-290.
212.03055 Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.—A special taxing district may not levy a tax under chapter 95-290, Laws of Florida, at a rate in excess of 2 percent unless the levy of such tax is approved by a super majority (a majority plus one) vote […]
212.0306 – Local Option Food and Beverage Tax; Procedure for Levying; Authorized Uses; Administration.
212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration.— (1) Any county, as defined in s. 125.011(1), may impose the following additional taxes, by ordinance adopted by a majority vote of the governing body: (a) At the rate of 2 percent on the sale of food, beverages, or alcoholic beverages in hotels and motels […]
212.031 – Tax on Rental or License Fee for Use of Real Property.
212.031 Tax on rental or license fee for use of real property.— (1)(a) It is declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license for the use of any real property unless such property is: 1. Assessed as agricultural property […]
212.04 – Admissions Tax; Rate, Procedure, Enforcement.
212.04 Admissions tax; rate, procedure, enforcement.— (1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who sells or receives anything of value by way of admissions. 1(b) For the exercise of such privilege, a tax is levied at the rate of 6 percent of sales price, or the actual […]
212.05 – Sales, Storage, Use Tax.
1212.05 Sales, storage, use tax.—It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making or facilitating remote sales; who rents or furnishes any of the things or services taxable […]
212.0501 – Tax on Diesel Fuel for Business Purposes; Purchase, Storage, and Use.
212.0501 Tax on diesel fuel for business purposes; purchase, storage, and use.— (1) It is declared to be the legislative intent that every person is exercising a taxable privilege who purchases any diesel fuel as defined in chapter 206 for use by that person in a trade or business. (2) Each person who purchases diesel fuel for consumption, […]
212.05011 – Combined Rate for Tax Collected Pursuant to Ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
1212.05011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.—In complying with the amendments to ss. 203.01 and 212.05, relating to the additional tax on electrical power or energy, made by this act, a seller of electrical power or energy may collect a combined rate of 6.95 percent, which consists of the 4.35 percent […]
212.0506 – Taxation of Service Warranties.
212.0506 Taxation of service warranties.— (1) It is the intent of the Legislature that every person is exercising a taxable privilege who engages in this state in the business of soliciting, offering, providing, entering into, issuing, or delivering any service warranty. (2) For exercising such privilege, a tax is levied on each taxable transaction or incident, which tax […]
212.051 – Equipment, Machinery, and Other Materials for Pollution Control; Not Subject to Sales or Use Tax.
212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.— (1) Notwithstanding any provision to the contrary, sales, use, or privilege taxes shall not be collected with respect to any facility, device, fixture, equipment, machinery, specialty chemical, or bioaugmentation product used primarily for the control or abatement of pollution or contaminants […]
212.0515 – Sales From Vending Machines; Sales to Vending Machine Operators; Special Provisions; Registration; Penalties.
212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.— (1) As used in this section: (a) “Vending machine” means a machine, operated by coin, currency, credit card, slug, token, coupon, or similar device, which dispenses food, beverages, or other items of tangible personal property. (b) “Operator” means any person who possesses a vending machine […]
212.052 – Research or Development Costs; Exemption.
212.052 Research or development costs; exemption.— (1) For the purposes of the exemption provided in this section: (a) The term “research or development” means research which has one of the following as its ultimate goal: 1. Basic research in a scientific field of endeavor. 2. Advancing knowledge or technology in a scientific or technical field of endeavor. 3. The development of […]
212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection.
212.054 Discretionary sales surtax; limitations, administration, and collection.— (1) No general excise tax on sales shall be levied by the governing body of any county unless specifically authorized in s. 212.055. Any general excise tax on sales authorized pursuant to said section shall be administered and collected exclusively as provided in this section. (2)(a) The tax imposed by […]
212.055 – Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds.
212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.—It is the legislative intent that any authorization for imposition of a discretionary sales surtax shall be published in the Florida Statutes as a subsection of this section, irrespective of the duration of the levy. Each enactment shall specify the types of counties authorized to levy; […]
212.0596 – Taxation of Remote Sales.
1212.0596 Taxation of remote sales.— (1) As used in this chapter, the term: (a) “Remote sale” means a retail sale of tangible personal property ordered by mail, telephone, the Internet, or other means of communication from a person who receives the order outside of this state and transports the property or causes the property to be transported from […]
212.05965 – Taxation of Marketplace Sales.
1212.05965 Taxation of marketplace sales.— (1) As used in this chapter, the term: (a) “Marketplace” means any physical place or electronic medium through which tangible personal property is offered for sale. (b) “Marketplace provider” means a person who facilitates a retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller tangible personal property […]
212.0597 – Maximum Tax on Fractional Aircraft Ownership Interests.
212.0597 Maximum tax on fractional aircraft ownership interests.—The maximum tax imposed under this chapter, including any discretionary sales surtax under s. 212.055, is limited to $300 on the sale or use in this state of a fractional ownership interest in aircraft pursuant to a fractional aircraft ownership program. The tax applies to the total consideration paid […]