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Florida Statutes § 206.61 — Municipal taxes, limited.

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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 206 — MOTOR AND OTHER FUEL TAXES

Part I — MOTOR FUELS

No municipality or other political subdivision shall levy or collect any fuel tax or other tax measured or computed by the sale, purchase, storage, distribution, use, consumption, or other disposition of motor fuel. However, nothing herein shall prevent the levying by municipalities or other political subdivisions of reasonable flat license fees or taxes upon the business of selling gasoline at wholesale or retail.

History

History.—s. 23, ch. 26718, 1951; s. 1, ch. 70-995; s. 2, ch. 93-71; s. 65, ch. 95-417.

Notes

Note.—Former s. 209.22.

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

Chapter 206 · Collection coverage

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