Florida Tax Law Guide

The state of Florida's tax laws are a comprehensive set of guidelines that provide information about taxes. These laws can be quite intricate and multifaceted, as they cover everything from general provisions, property tax assessments, administrative and judicial review, to taxation on different types of products and services. This blog post will delve into Florida's Taxation and Finance laws, particularly from Chapter 192 to 220 under Title XIV, and provide a comprehensive understanding of Florida's Tax laws.

Florida's Taxation and Finance Laws

Florida's Taxation and Finance laws (Title XIV) are divided into several chapters, each focusing on specific areas of taxation.

General Provisions on Taxation

Chapter 192 of Title XIV details the general provisions for taxation. It sets the basic guidelines for how taxation is carried out in the state.

Assessments

Chapter 193, in turn, is divided into two parts. Part I covers the general provisions for tax assessments. Part II focuses on special classes of property and their assessment for taxation.

Administrative and Judicial Review of Property Taxes

Chapter 194 discusses the administrative and judicial review of property taxes, divided into three parts: Administrative Review, Judicial Review, and Assessment: Presumption of Correctness.

Property Assessment Administration and Finance

Chapter 195 pertains to property assessment administration and finance, which governs how property assessments are administered and financed.

Exemption and Tax Collections

Chapter 196 EXEMPTION deals with tax exemptions, while Chapter 197 covers tax collections, sales, and liens.

Estate Taxes (Chapter 198)

The laws pertaining to estate taxes in Florida are outlined in Chapter 198. This segment provides the legislation for the taxes applied to the transfer of a deceased person's estate. Despite the fact that Florida does not impose a state-level estate tax, federal estate tax laws may still apply and should be thoroughly understood or discussed with a legal expert.

Intangible Personal Property Taxes (Chapter 199)

Chapter 199 of the Florida statutes discusses the taxes on intangible personal property. These are assets that represent value but have no physical presence, such as stocks, bonds, or intellectual property. This chapter is divided into two parts:

• Nonrecurring Tax (ss. 199.133-199.183): The Nonrecurring Tax refers to taxes that are not regularly levied, typically related to specific transactions or events.

• Administrative, Collection, and Enforcement Procedures (ss. 199.202-199.303): These procedures detail how intangible personal property taxes are administered, collected, and enforced.

Determination of Millage (Chapter 200)

In Chapter 200, the process for determining millage rates is detailed. The millage rate is the amount per $1,000 of property value that is used to calculate local property taxes. Local governing bodies determine the millage rate in their jurisdiction each fiscal year.

Excise Tax on Documents (Chapter 201)

Chapter 201 discusses the imposition of an excise tax on documents. Generally, this tax applies to documents that transfer an interest in Florida real property, such as deeds. It is usually paid at the time the document is recorded.

Communications Services Tax Simplification Law (Chapter 202)

The Communication Services Tax Simplification Law is contained in Chapter 202. This law provides the guidelines for taxing communication services that are provided within the state. This includes services like telephone (both landline and mobile), cable television, and satellite services.

Gross Receipts Taxes (Chapter 203)

Chapter 203 stipulates the levying of gross receipts taxes. These taxes are imposed on the total gross revenues of certain types of businesses, regardless of their source.

Local Business Taxes (Chapter 205)

Local business taxes are covered under Chapter 205. This chapter deals with taxes that are imposed on businesses operating within Florida's local jurisdictions. These taxes vary by municipality and are in addition to any state-level taxes.

Motor and Other Fuel Taxes (Chapter 206)

Chapter 206 handles the taxation of motor fuels and other types of fuel. This chapter is divided into five parts:

• Motor Fuels (ss. 206.01-206.64): The Motor Fuels section addresses the taxes on motor fuels such as gasoline and diesel.

• Diesel Fuels (ss. 206.85-206.97): The Diesel Fuels part discusses the taxation of diesel fuel.

• Aviation Fuel (ss. 206.9815-206.9875): The Aviation Fuel segment deals with the taxes on aviation fuel.

• Pollutants (ss. 206.9935-206.998): The Pollutants section covers taxes on pollutants, particularly those related to fuels.

• Alternative Fuels (ss. 206.9951-206.9983): The Alternative Fuels part discusses the taxation of alternative fuels.

Tax on Operation of Commercial Motor Vehicles (Chapter 207)

Florida Statutes Chapter 207 discusses the taxes on the operation of commercial motor vehicles within the state. It provides a comprehensive understanding of the various requirements and regulations for operating commercial vehicles, as well as details on how taxes are collected and distributed.

Tax on Tobacco Products (Chapter 210)

The tax on tobacco products is detailed in Chapter 210 of the Florida Statutes. This chapter is divided into two parts:

• Tax on Cigarettes (ss. 210.01-210.22): This section outlines the taxes on cigarettes sold within the state.

• Tax on Tobacco Products Other Than Cigarettes or Cigars (ss. 210.25-210.75): This section details the taxation of other tobacco products, like chewing tobacco and snuff.

Tax on Production of Oil and Gas and Severance of Solid Minerals (Chapter 211)

Chapter 211 outlines the taxes associated with the production of oil and gas and the severance of solid minerals. It is divided into two parts:

• Tax on Production of Oil and Gas (ss. 211.01-211.25): This section discusses the taxation on the production of oil and gas resources within the state.

• Tax on Severance of Solid Minerals (ss. 211.30-211.34): This part outlines the taxes applied to the extraction of solid minerals.

Tax on Sales, Use, and Other Transactions (Chapter 212)

Chapter 212 outlines Florida's sales tax, which applies to the sale, rental, or use of goods and certain services in the state. It is one of the primary sources of state revenue and applies to most transactions involving goods and services.

State Revenue Laws: General Provisions (Chapter 213)

Chapter 213 provides general provisions on state revenue laws, including definitions, administrative procedures, and general obligations and rights of taxpayers.

Financial Matters: General Provisions (Chapter 215)

Chapter 215 covers general financial matters pertaining to the state, including matters of investment, bond issuance, management of trust funds, and state financial policy.

Planning and Budgeting (Chapter 216)

Chapter 216 is focused on the state's planning and budgeting process. This chapter covers everything from the budget request process to budgeting system and planning standards, ensuring that financial resources are managed efficiently.

Surplus Property (Chapter 217)

Chapter 217 deals with matters related to the disposal of surplus state property, setting out procedures for its sale, transfer, or disposal.

Financial Matters Pertaining to Political Subdivisions (Chapter 218)

Chapter 218 pertains to financial matters involving political subdivisions. This includes general financial provisions, revenue sharing, local financial management and reporting, and investment of local government surplus funds.

County Public Money, Handling by State and County (Chapter 219)

Chapter 219 details the procedures for handling county public funds by the state and county officials, including the manner in which county funds should be deposited, invested, and accounted for.

Income Tax Code (Chapter 220)

Florida's Income Tax Code, outlined in Chapter 220, governs the taxation of corporations. It includes provisions on legislative intent, definitions, tax imposition, apportionment, returns, declarations, payments, accounting, miscellaneous provisions, special rules relating to taxation of banks and savings associations, administrative procedures, judicial review, penalties, interest, enforcement, and tax crimes.

Note: As of the last update, Florida does not impose a personal income tax.

Homestead and Exemptions (Chapter 222)

The homestead and exemptions law, stipulated under Chapter 222, provides Floridians with certain protections against creditors for their homes and specific personal property.

Teachers' Retirement System; Higher Educational Facilities Bonds (Chapters 238-243)

Chapters 238-243 discuss Florida's Teachers' Retirement System and the issuance and regulations surrounding higher education facilities bonds.

Military Affairs and Related Matters (Chapters 250-252)

Chapters 250-252 contain legislation concerning Florida's military affairs, including the establishment and governance of the Florida National Guard and matters relating to veterans' affairs and emergency management.

Public Lands and Property (Chapters 253-274)

Chapters 253-274 cover the management, use, and preservation of Florida's public lands and property, including state parks and historic sites.

Public Business (Chapters 279-290)

Chapters 279-290 deal with how public business is conducted in the state, such as regulations for public meetings and records.

Veterans (Chapters 292-296)

Chapters 292-296 provide laws related to veterans, including benefits, services, and recognitions.

Drainage (Chapter 298)

Chapter 298 pertains to water drainage and the establishment and operation of drainage districts.

Ports and Harbors (Chapters 308-315)

Chapters 308-315 deal with the regulation and management of Florida's ports and harbors, including their construction, improvement, and safety measures.

Motor Vehicles (Chapters 316-324)

The rules and regulations for the operation, sale, and manufacture of motor vehicles are found in Chapters 316-324. This also includes traffic laws and driver's license requirements.

Vessels (Chapters 326-328)

Chapters 326-328 address laws pertaining to boats, yachts, and other water vessels, including safety regulations and titling and registration requirements.

Aviation (Chapters 329-333)

Chapters 329-333 cover the laws and regulations pertaining to aviation in Florida, including the management of airports and airspace, as well as aircraft registration and safety.

Public Transportation (Chapters 334-349)

The regulation and management of public transportation, including highways, bridges, and public transit systems, are addressed in Chapters 334-349.

Railroads and Other Regulated Utilities (Chapters 350-368)

These chapters cover the regulation and management of railroads and utilities in Florida. This includes Chapters 350-368 which discuss aspects such as public utility regulation, electricity, and gas providers.

Natural Resources; Conservation, Reclamation, and Use (Chapters 369-380)

Chapters 369-380 cover the management and conservation of natural resources in Florida. This includes aspects such as wildlife conservation, water management, and land preservation.

Public Health (Chapters 381-408)

The laws pertaining to public health in Florida are found in Chapters 381-408. This encompasses disease control, health facilities, and health services regulations.

Social Welfare (Chapters 409-430)

Chapters 409-430 cover laws pertaining to social welfare programs, including public assistance and welfare, child welfare, and adult protective services.

Labor (Chapters 435-452)

Laws related to labor and employment, such as workers' compensation, unemployment, and labor organizations are found in Chapters 435-452.

Regulation of Professions and Occupations (Chapters 454-493)

These chapters 454-493 discuss the regulation of various professions and occupations, including licensing and disciplinary actions.

Regulation of Trade, Commerce, Investments, and Solicitations (Chapters 494-560)

Florida's regulation of trade, commerce, investments, and solicitations is covered in Chapters 494-560. This includes laws on commerce, business organizations, and investments.

Alcoholic Beverages and Tobacco (Chapters 561-569)

Chapters 561-569 contain laws related to the regulation, sale, and use of alcoholic beverages and tobacco products in Florida.

Agriculture, Horticulture, and Animal Industry (Chapters 570-604)

These chapters 570-604 cover Florida's laws related to agriculture, horticulture, and the animal industry, including animal welfare and plant diseases.

Business Organizations (Chapters 605-623)

Florida's business laws, including corporation laws, partnership laws, and other laws related to the formation, operation, and dissolution of businesses, are found in Chapters 605-623.

Insurance (Chapters 624-651)

Insurance laws, including the regulation of insurance companies, agents, and policies, are addressed in Chapters 624-651.

Banks and Banking (Chapters 655-667)

Chapters 655-667 include the laws governing banks and other financial institutions in Florida, including their creation, operation, and dissolution.

Commercial Relations (Chapters 668-688)

These chapters deal with the laws governing commercial relationships in Florida, including trade practices, contracts, and securities in Chapters 668-688.

Real and Personal Property (Chapters 689-723)

Chapters 689-723 discuss laws related to real and personal property, including sales, mortgages, and leases.

Statute of Frauds, Fraudulent Transfers, and General Assignments (Chapters 725-727)

These chapters 725-727 cover laws related to fraud, including requirements for certain contracts and agreements to be in writing, rules about fraudulent transfers, and provisions about general assignments.

Estates and Trusts (Chapters 731-740)

Florida's laws on estates and trusts, including wills, probate, and administration of estates, are found in Chapters 731-740.

Domestic Relations (Chapters 741-753)

Chapters 741-753 include laws about marriage, divorce, child custody, and other domestic relations matters in Florida.

Civil Rights (Chapters 760-765)

These chapters 760-765 cover civil rights law in Florida, including protections against discrimination and laws to promote fair housing.

Torts (Chapters 766-774)

The tort law, including personal injury and negligence, in Florida is covered in Chapters 766-774.

Crimes (Chapters 775-896)

Florida's criminal laws, including definitions of crimes, punishments, and procedures for prosecution, are found in Chapters 775-896.

Criminal Procedure and Corrections (Chapters 900-985)

Laws related to criminal procedures and corrections, such as rules for criminal trials, sentencing, and the operation of correctional facilities, are found in Chapters 900-985.

Early Learning-20 Education Code (Chapters 1000-1013)

The laws governing education in Florida, including school funding, school district governance, and curriculum requirements, are found in Chapters 1000-1013.

Parental Rights (Chapter 1014)

Florida's laws regarding parental rights, including rights related to education and health care decisions for minor children, are found in Chapter 1014.

Each title is a broad category containing several statutes. For the most accurate information, consult the actual statutes or seek legal counsel.

Understanding these laws is crucial for individuals residing or doing business in the state of Florida. It is advised to consult with a legal professional for advice related to specific circumstances.