The governing body of a municipality that levies a business tax may request that the county in which the municipality is located issue the municipal receipt and collect the tax thereon. The governing body of a county that levies a business tax may request that municipalities within the county issue the county receipt and collect the tax thereon. Before any local government may issue receipts on behalf of another local government, appropriate agreements must be entered into by the affected local governments.
Fla. Stat. § 205.045
Transfer of administrative duties
Known as the Local Business Tax Act
The act spans §§ 205–205 (34 sections).
History.--s. 6, ch. 93-180; s. 9, ch. 2006-152.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.