reglab/housing_qa huggingface dataset:
FL Stat § 205.162 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.162 - Exemption Allowed Certain Disabled Persons, the Aged, and Widows With Minor Dependents.

205.162 Exemption allowed certain disabled persons, the aged, and widows with minor dependents.—(1) All disabled persons physically incapable of manual labor, widows with minor dependents, and persons 65 years of age or older, with not more than one employee or helper, and who use their own capital only, not in excess of $1,000, may engage in any business or occupation in counties in which they live without being required to pay a business tax. The exemption provided by this section shall be allowed only upon the certificate of the county physician, or other reputable physician, that the applicant claiming the exemption is disabled, the nature and extent of the disability being specified therein, and in case the exemption is claimed by a widow with minor dependents, or a person over 65 years of age, proof of the right to the exemption shall be made. Any person entitled to the exemption provided by this section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a receipt which shall have plainly stamped or written across the face thereof the fact that it is issued under this section, and the reason for the exemption shall be written thereon.(2) Neither this nor any other law exempts any person from the payment of any amount required by law for the issuance of a license to sell intoxicating liquors or malt and vinous beverages.History.—s. 1, ch. 67-433; s. 1, ch. 85-159; s. 19, ch. 2006-152.
FL Stat § 205.191 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.191 - Religious Tenets; Exemption.

205.191 Religious tenets; exemption.—This chapter does not require a business tax receipt for practicing the religious tenets of any church.History.—s. 1, ch. 67-433; s. 21, ch. 2006-152.
FL Stat § 205.192 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.192 - Charitable, etc., Organizations; Occasional Sales, Fundraising; Exemption.

205.192 Charitable, etc., organizations; occasional sales, fundraising; exemption.—A business tax receipt is not required of any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages in fundraising projects that are performed exclusively by the members, and the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization.History.—s. 1, ch. 70-400; s. 22, ch. 2006-152.
FL Stat § 205.193 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.193 - Mobile Home Setup Operations; Local Business Tax Receipt Prohibited; Exception.

205.193 Mobile home setup operations; local business tax receipt prohibited; exception.—A county, municipality, or other unit of local government may not require a licensed mobile home dealer or a licensed mobile home manufacturer, or an employee of a dealer or manufacturer, who performs setup operations as defined in s. 320.822 to be a business tax receiptholder to engage in such operations. However, such dealer or manufacturer must obtain a local receipt for his or her permanent business location or branch office, which receipt shall not require for its issuance any conditions other than those required by chapter 320.History.—s. 1, ch. 79-120; s. 1058, ch. 95-147; s. 23, ch. 2006-152.
FL Stat § 205.194 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.194 - Prohibition of Local Business Tax Receipt Without Exhibition of State License or Registration.

205.194 Prohibition of local business tax receipt without exhibition of state license or registration.—(1) Any person applying for or renewing a local business tax receipt to practice any profession or engage in or manage any business or occupation regulated by the Department of Business and Professional Regulation, the Florida Supreme Court, or any other state regulatory agency, including any board or commission thereof, must exhibit an active state certificate, registration, or license, or proof of copy of the same, before such local receipt may be issued. Online renewals may provide for electronic certification by an applicant to meet this requirement.(2) This section shall not apply to s. 489.113, s. 489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s. 489.521, or s. 489.537.History.—s. 34, ch. 85-175; s. 1, ch. 85-278; s. 12, ch. 94-218; s. 24, ch. 2006-152; s. 3, ch. 2011-78.
FL Stat § 205.196 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.196 - Pharmacies and Pharmacists.

205.196 Pharmacies and pharmacists.—A state, county, or municipal licensing agency may not issue a business tax receipt to operate a pharmacy unless the applicant produces a current permit issued by the Board of Pharmacy; however, no such receipt is required to practice the profession of pharmacy.History.—s. 2, ch. 79-226; s. 25, ch. 2006-152.
FL Stat § 205.1965 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.1965 - Assisted Living Facilities.

205.1965 Assisted living facilities.—A county or municipality may not issue a business tax receipt for the operation of an assisted living facility pursuant to chapter 429 without first ascertaining that the applicant has been licensed by the Agency for Health Care Administration to operate such facility at the specified location or locations. The Agency for Health Care Administration shall furnish to local agencies responsible for issuing business tax receipts sufficient instructions for making the required determinations.History.—s. 16, ch. 87-371; s. 3, ch. 95-210; s. 20, ch. 99-8; s. 26, ch. 2006-152; s. 9, ch. 2006-197.
FL Stat § 205.1967 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.1967 - Prerequisite for Issuance of Pest Control Business Tax Receipt.

205.1967 Prerequisite for issuance of pest control business tax receipt.—A municipality or county may not issue a business tax receipt to any pest control business regulated under chapter 482 unless a current license has been procured from the Department of Agriculture and Consumer Services for each of its business locations in that municipality or county. Upon presentation of the requisite licenses from the department and the required fee, a business tax receipt shall be issued by the municipality or county in which application is made.History.—s. 1, ch. 59-454; s. 1, ch. 65-295; ss. 19, 35, ch. 69-106; s. 3, ch. 76-168; s. 375, ch. 77-147; s. 1, ch. 77-457; ss. 2, 3, ch. 81-318; ss. 14, 15, ch. 82-229; ss. 31, 59, ch. 92-203; s. 27, ch. 2006-152.Note.—Former s. 482.081.
FL Stat § 205.1969 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.1969 - Health Studios; Consumer Protection.

205.1969 Health studios; consumer protection.—A county or municipality may not issue or renew a business tax receipt for the operation of a health studio pursuant to ss. 501.012-501.019, unless such business exhibits a current license, registration, or letter of exemption from the Department of Agriculture and Consumer Services.History.—s. 4, ch. 93-116; s. 28, ch. 2006-152; s. 20, ch. 2014-147.
FL Stat § 205.1971 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.1971 - Sellers of Travel; Consumer Protection.

205.1971 Sellers of travel; consumer protection.—A county or municipality may not issue or renew a business tax receipt to engage in business as a seller of travel pursuant to part XI of chapter 559 unless such business exhibits a current registration or letter of exemption from the Department of Agriculture and Consumer Services.History.—s. 3, ch. 93-107; s. 7, ch. 95-314; s. 29, ch. 2006-152.
FL Stat § 205.1973 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.1973 - Telemarketing Businesses; Consumer Protection.

205.1973 Telemarketing businesses; consumer protection.—A county or municipality may not issue or renew a business tax receipt for the operation of a telemarketing business under ss. 501.604 and 501.608, unless such business exhibits a current license or registration from the Department of Agriculture and Consumer Services or a current affidavit of exemption.History.—s. 3, ch. 93-235; s. 30, ch. 2006-152.
FL Stat § 205.1975 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 205 - Local Business Taxes|205.1975 - Household Moving Services; Consumer Protection.

205.1975 Household moving services; consumer protection.—A county or municipality may not issue or renew a business tax receipt for the operation of a mover or moving broker under chapter 507 unless the mover or broker exhibits a current registration from the Department of Agriculture and Consumer Services.History.—s. 16, ch. 2006-4; s. 17, ch. 2007-5.
FL Stat § 207.001 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 207 - Tax on Operation of Commercial Motor Vehicles|207.001 - Short Title.

207.001 Short title.—This chapter shall be known as the “Florida Diesel Fuel and Motor Fuel Use Tax Act of 1981,” and the taxes levied under this chapter shall be in addition to all other taxes imposed by law.History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 101, ch. 95-417.Note.—Former s. 206.971.
FL Stat § 207.002 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 207 - Tax on Operation of Commercial Motor Vehicles|207.002 - Definitions.

207.002 Definitions.—As used in this chapter, the term:(1) “Commercial motor vehicle” means any vehicle not owned or operated by a governmental entity which uses diesel fuel or motor fuel on the public highways; and which has a gross vehicle weight in excess of 26,000 pounds, or has three or more axles regardless of weight, or is used in combination when the weight of such combination exceeds 26,000 pounds gross vehicle weight. The term excludes any vehicle owned or operated by a community transportation coordinator as defined in s. 427.011 or by a private operator that provides public transit services under contract with such a provider.(2) “Department” means the Department of Highway Safety and Motor Vehicles.(3) “Diesel fuel” means any liquid product or gas product or combination thereof, including, but not limited to, all forms of fuel known or sold as diesel fuel, kerosene, butane gas, or propane gas and all other forms of liquefied petroleum gases, except those defined as “motor fuel,” used to propel a motor vehicle.(4) “International Registration Plan” means a registration reciprocity agreement among states of the United States and provinces of Canada providing for payment of license fees or license taxes on the basis of fleet miles operated in various jurisdictions.(5) “Interstate” means vehicle movement between or through two or more states.(6) “Intrastate” means vehicle movement from one point within a state to another point within the same state.(7) “Motor carrier” means any person owning, controlling, operating, or managing any motor vehicle used to transport persons or property over any public highway.(8) “Motor fuel” means what is commonly known and sold as gasoline and fuels containing a mixture of gasoline and other products.(9) “Operate,” “operated,” “operation,” or “operating” means and includes the utilization in any form of any commercial motor vehicle, whether loaded or empty, whether utilized for compensation or not for compensation, and whether owned by or leased to the motor carrier who uses it or causes it to be used.(10) “Person” means and includes natural persons, corporations, copartnerships, firms, companies, agencies, or associations, singular or plural.(11) “Public highway” means any public street, road, or highway in this state.(12) “Registrant” means a person in whose name or names a vehicle is properly registered.(13) “Use,” “uses,” or “used” means the consumption of diesel fuel or motor fuel in a commercial motor vehicle for the propulsion thereof.History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 66, ch. 83-217; s. 1, ch. 84-260; s. 40, ch. 85-180; s. 4, ch. 86-243; s. 6, ch. 87-198; s. 102, ch. 95-417; s. 37, ch. 2000-151; s. 2, ch. 2013-160.Note.—Former s. 206.972.
FL Stat § 207.003 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 207 - Tax on Operation of Commercial Motor Vehicles|207.003 - Privilege Tax Levied.

207.003 Privilege tax levied.—A tax for the privilege of operating any commercial motor vehicle upon the public highways of this state shall be levied upon every motor carrier at a rate which includes the minimum rates provided in parts I, II, and IV of chapter 206 on each gallon of diesel fuel or motor fuel used for the propulsion of a commercial motor vehicle by such motor carrier within the state.History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 29, ch. 83-3; s. 97, ch. 90-136; s. 9, ch. 90-351; s. 103, ch. 95-417.Note.—Former s. 206.973.
FL Stat § 207.005 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 207 - Tax on Operation of Commercial Motor Vehicles|207.005 - Returns and Payment of Tax; Delinquencies; Calculation of Fuel Used During Operations in the State; Credit; Bond.

207.005 Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond.—(1) The taxes levied under this chapter shall be due and payable on the first day of the month following the last month of the reporting period. The department may promulgate rules for requiring and establishing procedures for annual, semiannual, or quarterly filing. The reporting period shall be the 12 months beginning July 1 and ending June 30. It shall be the duty of each motor carrier registered or required to be registered under the provisions of this chapter to submit a return within 30 days after the due date. The due date shall be as follows:(a) If annual filing, the due date shall be July 1;(b) If semiannual filing, the due dates shall be January 1 and July 1; or(c) If quarterly filing, the due dates shall be January 1, April 1, July 1, and October 1.(2) The amount of fuel used in the propulsion of any commercial motor vehicle within this state may be calculated, if the motor carrier maintains adequate records, by applying total interstate vehicular consumption of all diesel fuel and motor fuel used as related to total miles traveled and applying such rate to total miles traveled within this state. In the absence of adequate documentation by the motor carrier, the department is authorized to promulgate rules converting miles driven to gallons used.(3) For the purpose of computing the carrier’s liability for the road privilege tax, the total gallons of fuel used in the propulsion of any commercial motor vehicle in this state shall be multiplied by the rates provided in parts I, II, and IV of chapter 206. From the sum determined by this calculation, there shall be allowed a credit equal to the amount of the tax per gallon under parts I, II, and IV of chapter 206 for each gallon of fuel purchased in this state during the reporting period when the diesel fuel or motor fuel tax was paid at the time of purchase. If the tax paid under parts I, II, and IV of chapter 206 exceeds the total tax due under this chapter, the excess may be allowed as a credit against future tax payments, until the credit is fully offset or until eight calendar quarters shall have passed since the end of the calendar quarter in which the credit accrued, whichever occurs first. A refund may be made for this credit provided it exceeds $10.(4) The department is authorized to promulgate the necessary rules to provide for an adequate bond from each motor carrier to ensure payment of taxes required under this chapter.History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 103, ch. 81-259; s. 30, ch. 83-3; s. 12, ch. 83-138; s. 68, ch. 83-217; s. 3, ch. 84-260; s. 1, ch. 84-334; s. 4, ch. 84-353; s. 98, ch. 90-136; s. 6, ch. 90-329; s. 10, ch. 90-351; s. 2, ch. 94-306; s. 105, ch. 95-417.Note.—Former s. 206.975.
FL Stat § 207.006 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 207 - Tax on Operation of Commercial Motor Vehicles|207.006 - Reports to Be Filed Regardless of Tax.

207.006 Reports to be filed regardless of tax.—All statements or reports required by this chapter to be made to the department shall be filed regardless of whether tax is due under the provisions of this chapter.History.—s. 2, ch. 80-415; s. 1, ch. 81-151.Note.—Former s. 206.977.
FL Stat § 207.007 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 207 - Tax on Operation of Commercial Motor Vehicles|207.007 - Offenses; Penalties and Interest.

207.007 Offenses; penalties and interest.—(1) If any motor carrier registered under this chapter fails to file a return and pay any tax liability under this chapter within the time required hereunder, the department may impose a delinquency penalty of $50 or 10 percent of the delinquent taxes due, whichever is greater, if the failure is for not more than 30 days, with an additional 10 percent penalty for each additional 30 days, or fraction thereof, during the time which the failure continues, not to exceed a total penalty of 100 percent in the aggregate. However, the penalty may not be less than $50.(2) In addition to any other penalties, any delinquent tax shall bear interest at the rate of 1 percent per month, or fraction thereof, calculated from the date the tax was due. If the department enters into a cooperative reciprocal agreement under the provisions of s. 207.0281, the department shall collect and distribute all interest due to other jurisdictions at the same rate as if such interest were due to the state.(3) Any person who:(a) Willfully refuses or neglects to make any statement, report, or return required by the provisions of this chapter;(b) Knowingly makes, or assists any other person in making, a false statement in a return or report or in connection with an application for registration under this chapter; or(c) Violates any of the provisions of this chapter, a penalty for which is not otherwise provided,is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084. In addition, the department may revoke or suspend the registration privileges under ss. 207.004 and 320.02 of the violator. Each day or part thereof during which a person operates or causes to be operated a commercial motor vehicle without being the holder of an identifying device or having a valid temporary fuel-use or driveaway permit as required by this chapter constitutes a separate offense within the meaning of this section. In addition to the penalty imposed by this section, the defendant shall be required to pay all taxes, interest, and penalties due to the state.History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 55, ch. 85-180; s. 79, ch. 87-6; s. 48, ch. 87-101; s. 8, ch. 87-198; s. 14, ch. 92-320; s. 3, ch. 94-306.Note.—Former s. 206.983.
FL Stat § 207.008 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 207 - Tax on Operation of Commercial Motor Vehicles|207.008 - Retention of Records by Motor Carrier.

207.008 Retention of records by motor carrier.—Each registered motor carrier shall maintain and keep pertinent records and papers as may be required by the department for the reasonable administration of this chapter and shall preserve the records upon which each quarterly tax return is based for 4 years following the due date or filing date of the return, whichever is later.History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 8, ch. 88-119; s. 1, ch. 2006-290.Note.—Former s. 206.98.
FL Stat § 207.011 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 207 - Tax on Operation of Commercial Motor Vehicles|207.011 - Inspection of Records; Hearings; Forms; Rules.

207.011 Inspection of records; hearings; forms; rules.—(1) The department shall have the authority to prescribe all forms upon which reports shall be made to it and any other forms required for the proper administration of this chapter.(2) The department has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter.(3) The department, or any authorized agent thereof, is authorized to examine the records, books, papers, and equipment of any motor carrier, any retail dealer of diesel fuels, and any wholesale distributor of diesel fuels or motor fuels that are deemed necessary to verify the truth and accuracy of any statement or report and ascertain whether the tax imposed by this chapter has been paid.(4) The department or any of its duly authorized agents shall have the power in the enforcement of the provisions of this chapter to hold hearings, administer oaths to witnesses, and take the sworn testimony of any person and cause it to be transcribed into writing; for such purposes, the department shall be authorized to issue subpoenas and subpoenas duces tecum and conduct such investigations as it may deem necessary.(5) If any person unreasonably refuses access to such records, books, papers, other documents, or equipment, or if any person fails or refuses to obey such subpoenas duces tecum or to testify, except for lawful reasons, before the department or any of its authorized agents, the department shall certify the names and facts to the clerk of the circuit court of any county; and the circuit court shall enter such order against such person in the premises as the enforcement of this chapter requires.(6) In any action or proceeding for the collection of the tax and penalties or interest imposed in connection therewith, an assessment by the department of the amount of the tax, penalties, or interest due shall be prima facie evidence of the claim of the state; and the burden of proof shall be upon the person charged to show that the assessment was incorrect and contrary to law.History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 9, ch. 87-198; s. 4, ch. 94-306; s. 106, ch. 95-417; s. 17, ch. 98-200.Note.—Former s. 206.981.
FL Stat § 207.012 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 207 - Tax on Operation of Commercial Motor Vehicles|207.012 - Estimate of Amount of Tax Due and Unpaid.

207.012 Estimate of amount of tax due and unpaid.—(1) Whenever any motor carrier neglects or refuses to make and file any report for any reporting period as required by this chapter or files an incorrect or fraudulent report, or is in default in the payment of any taxes and penalties thereon payable under this chapter, the department, after giving at least 10 days’ notice to the motor carrier, shall, from any information it may be able to obtain from its office or elsewhere, estimate the number of gallons of fuel with respect to which the motor carrier has become liable for taxes under this chapter and the amount of taxes due and payable thereon, to which sum shall be added the penalties and interest required under s. 207.007.(2) In any action or proceeding for the collection of the tax and any penalties or interest imposed in connection therewith, an assessment by the department in the amount of the tax due and the interest or penalties due to the state shall constitute prima facie evidence of the claim of the state; and the burden of proof shall be upon the motor carrier to show that the assessment was incorrect or contrary to law.History.—s. 2, ch. 80-415; s. 1, ch. 81-151.Note.—Former s. 206.982.