2023 Florida Statutes
< Back to Statute SearchTitle XIV TAXATION AND FINANCE
Chapter 205
LOCAL BUSINESS TAXES
SECTION 193Mobile 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.