Quick Links
- Florida Statutes Definitions Index (2022) [PDF]
- General Laws Conversion Table (2022) [PDF]
- Preface to the Florida Statutes (2022) [PDF]
- Table of Section Changes (2022) [PDF]
- Table Tracing Session Laws to Florida Statutes (2022) [PDF]
- Index to Special and Local Laws (1971-2022) [PDF]
- Index to Special and Local Laws (1845-1970) [PDF]
- Statute Search Tips
2019 Florida Statutes
SECTION 342
County and municipal license tax.
County and municipal license tax.
561.342 County and municipal license tax.—
(1) Twenty-four percent of the license taxes imposed under ss. 561.14(6), 563.02, 564.02, 565.02(1), (4), and (5), and 565.03 collected within the county shall be returned to the appropriate county tax collector.
(2) Thirty-eight percent of the license taxes imposed under ss. 561.14(6), 563.02, 564.02, 565.02(1), (4), and (5), and 565.03 collected within an incorporated municipality shall be returned to the appropriate municipal officer.
(3) No tax on the manufacture, distribution, exportation, transportation, importation, or sale of such beverages shall be imposed by way of license, excise, or otherwise by any municipality, anything in any municipal charter or special or general law to the contrary notwithstanding.
History.—s. 6, ch. 71-361; s. 1, ch. 72-230; s. 15, ch. 81-158; s. 4, ch. 90-233.