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2004 Florida Statutes
SECTION 71
Registration fee and gross receipts tax.
Registration fee and gross receipts tax.
376.71 Registration fee and gross receipts tax.--The registration fee and the gross receipts tax imposed under ss. 376.303(1)(d) and 376.70 do not apply to uniform rental companies or linen supply companies. Any such fee or tax that was imposed on and remitted, collected, or held in escrow by a uniform rental company or linen supply company from October 1, 1994, and before October 1, 1995, is not payable to the State of Florida, and, if remitted, shall be refunded by the Department of Revenue.
History.--s. 8, ch. 95-239.