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.
Fla. Stat. § 205.192
Charitable, etc., organizations; occasional sales, fundraising; exemption
Known as the Local Business Tax Act
The act spans §§ 205–205 (34 sections).
History.--s. 1, ch. 70-400; s. 22, 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.