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Florida Statutes § 205.045 — Transfer of administrative duties.

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From the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.

2026 edition · Chapter 205 — LOCAL BUSINESS TAXES

The governing body of a municipality that levies a business tax may request that the county in which the municipality is located issue the municipal receipt and collect the tax thereon. The governing body of a county that levies a business tax may request that municipalities within the county issue the county receipt and collect the tax thereon. Before any local government may issue receipts on behalf of another local government, appropriate agreements must be entered into by the affected local governments.

History

History.—s. 6, ch. 93-180; s. 9, ch. 2006-152.

Source captured on 2026-10-10. Read the official chapter.

Chapter 205 · Collection coverage

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