Florida Statutes Chapter 203 — GROSS RECEIPTS TAXES

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.

Title XIV

• § 203.001 — Combined rate for tax collected pursuant to ss. 202.12(1)(a) and 203.01(1)(b).
• § 203.0011 — Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.
• § 203.01 — Tax on gross receipts for utility and communications services.
• § 203.0111 — Application of tax increase.
• § 203.012 — Definitions.
• § 203.02 — Powers of Department of Revenue.
• § 203.03 — Penalties.
• § 203.04 — Construction of laws granting exemptions or exceptions.
• § 203.06 — Interest on delinquent payments.
• § 203.07 — Settlement or compromise of penalties and interest.