The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.61

206.61 Municipal taxes, limited.—No municipality or other political subdivision shall levy or collect any fuel tax or other tax measured or computed by the sale, purchase, storage, distribution, use, consumption, or other disposition of motor fuel. However, nothing herein shall prevent the levying by municipalities or other political subdivisions of reasonable flat license fees or taxes upon the business of selling gasoline at wholesale or retail.

History.—s. 23, ch. 26718, 1951; s. 1, ch. 70-995; s. 2, ch. 93-71; s. 65, ch. 95-417.

Note.—Former s. 209.22.

F.S. 206.61 on Google Scholar

F.S. 206.61 on Casetext

Amendments to 206.61

Arrestable Offenses / Crimes under Fla. Stat. 206.61

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.61.

Annotations, Discussions, Cases:

Cases from cite.case.law:

In KIDS CREEK PARTNERS, L. P. R. HERZOG, L. P. v. LEIGHTON HOLDINGS, LTD. R., 200 B.R. 996 (Bankr. N.D. Ill. 1996)

. . . largest asset; (d) Mainstream’s February 1, 1993, “pro forma” financial statement, which reflects a $57,-206.61 . . .