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Florida Statute 320.08 | Lawyer Caselaw & Research
F.S. 320.08 Case Law from Google Scholar
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The 2023 Florida Statutes (including Special Session C)

Title XXIII
MOTOR VEHICLES
Chapter 320
MOTOR VEHICLE LICENSES
View Entire Chapter
F.S. 320.08
320.08 License taxes.Except as otherwise provided herein, there are hereby levied and imposed annual license taxes for the operation of motor vehicles, mopeds, tri-vehicles as defined in s. 316.003, and mobile homes as defined in s. 320.01, which shall be paid to and collected by the department or its agent upon the registration or renewal of registration of the following:
(1) MOTORCYCLES AND MOPEDS.
(a) Any motorcycle: $10 flat.
(b) Any moped: $5 flat.
(c) Upon registration of a motorcycle, motor-driven cycle, or moped, in addition to the license taxes specified in this subsection, a nonrefundable motorcycle safety education fee in the amount of $2.50 shall be paid. The proceeds of the safety education fee shall be deposited in the Highway Safety Operating Trust Fund.
(d) The entire safety education fee shall be used for a safety and education program administered by three Florida not-for-profit corporations.
1. The program administrators must be charities registered with the Department of Agriculture and Consumer Services.
2. One of the program administrators must be a motorcycle grassroots organization that has been in existence for no less than 30 years with an established history of advocating for motorcycle safety during that time period and can demonstrate membership of at least 5,000 members as of January 1, 2023, which are geographically dispersed throughout this state.
3. Two of the program administrators must be motorcycle grassroots organizations that have been in existence for no less than 20 years with an established history of advocating for motorcycle safety during that time period and can demonstrate membership of at least 1,000 members as of January 1, 2023, which are geographically dispersed throughout this state.
(e) The department shall enter into a 5-year contract with each of the program administrators to use their portion of the safety education fee to pay for motorcycle safety and education programs. The programs must promote motorcycle safety and education with the goal of reducing motorcycle injuries and deaths in this state. The programs may include pamphlets, advertisements, public service announcements, digital media, social media, a website, participation at grassroots motorcycle events, advocacy, and reasonable administrative expenses. Each 5-year contract between the department and each program administrator must require that each program administrator show clear collaboration during and prior to implementation of motorcycle safety and education programs which may include, but need not be limited to, collaboration regarding advertising, management of the safety education fee funds, and motorcycle safety and education programs.
(f) Each of the program administrators shall file an annual report by July 31 with the President of the Senate and the Speaker of the House of Representatives, outlining the types of events the program administrator attended, if any, and the methods selected to distribute safety awareness and education materials or to expose the public to the programs, estimating the number of people who were exposed to the program administrator’s educational efforts, and specifying clear collaboration with any other program administrator during and prior to implementation of any safety education programs.
(g) An ancient or antique motorcycle: $7.50 flat.
(2) AUTOMOBILES OR TRI-VEHICLES FOR PRIVATE USE.
(a) An ancient or antique automobile, as defined in s. 320.086, or a street rod, as defined in s. 320.0863: $7.50 flat.
(b) Net weight of less than 2,500 pounds: $14.50 flat.
(c) Net weight of 2,500 pounds or more, but less than 3,500 pounds: $22.50 flat.
(d) Net weight of 3,500 pounds or more: $32.50 flat.
(3) TRUCKS.
(a) Net weight of less than 2,000 pounds: $14.50 flat.
(b) Net weight of 2,000 pounds or more, but not more than 3,000 pounds: $22.50 flat.
(c) Net weight more than 3,000 pounds, but not more than 5,000 pounds: $32.50 flat.
(d) A truck defined as a “goat,” or other vehicle if used in the field by a farmer or in the woods for the purpose of harvesting a crop, including naval stores, during such harvesting operations, and which is not principally operated upon the roads of the state: $7.50 flat. The term “goat” means a motor vehicle designed, constructed, and used principally for the transportation of citrus fruit within citrus groves or for the transportation of crops on farms, and which can also be used for hauling associated equipment or supplies, including required sanitary equipment, and the towing of farm trailers.
(e) An ancient or antique truck, as defined in s. 320.086: $7.50 flat.
(4) HEAVY TRUCKS, TRUCK TRACTORS, FEES ACCORDING TO GROSS VEHICLE WEIGHT.
(a) Gross vehicle weight of 5,001 pounds or more, but less than 6,000 pounds: $60.75 flat.
(b) Gross vehicle weight of 6,000 pounds or more, but less than 8,000 pounds: $87.75 flat.
(c) Gross vehicle weight of 8,000 pounds or more, but less than 10,000 pounds: $103 flat.
(d) Gross vehicle weight of 10,000 pounds or more, but less than 15,000 pounds: $118 flat.
(e) Gross vehicle weight of 15,000 pounds or more, but less than 20,000 pounds: $177 flat.
(f) Gross vehicle weight of 20,000 pounds or more, but less than 26,001 pounds: $251 flat.
(g) Gross vehicle weight of 26,001 pounds or more, but less than 35,000: $324 flat.
(h) Gross vehicle weight of 35,000 pounds or more, but less than 44,000 pounds: $405 flat.
(i) Gross vehicle weight of 44,000 pounds or more, but less than 55,000 pounds: $773 flat.
(j) Gross vehicle weight of 55,000 pounds or more, but less than 62,000 pounds: $916 flat.
(k) Gross vehicle weight of 62,000 pounds or more, but less than 72,000 pounds: $1,080 flat.
(l) Gross vehicle weight of 72,000 pounds or more: $1,322 flat.
(m) Notwithstanding the declared gross vehicle weight, a truck tractor used within the state or within a 150-mile radius of its home address is eligible for a license plate for a fee of $324 flat if:
1. The truck tractor is used exclusively for hauling forestry products; or
2. The truck tractor is used primarily for the hauling of forestry products, and is also used for the hauling of associated forestry harvesting equipment used by the owner of the truck tractor.
(n) A truck tractor or heavy truck, not operated as a for-hire vehicle and which is engaged exclusively in transporting raw, unprocessed, and nonmanufactured agricultural or horticultural products within the state or within a 150-mile radius of its home address is eligible for a restricted license plate for a fee of:
1. If such vehicle’s declared gross vehicle weight is less than 44,000 pounds, $87.75 flat.
2. If such vehicle’s declared gross vehicle weight is 44,000 pounds or more and such vehicle only transports from the point of production to the point of primary manufacture; to the point of assembling the same; or to a shipping point of a rail, water, or motor transportation company, $324 flat.

Such not-for-hire truck tractors and heavy trucks used exclusively in transporting raw, unprocessed, and nonmanufactured agricultural or horticultural products may be incidentally used to haul farm implements and fertilizers delivered direct to the growers. The department may require any documentation deemed necessary to determine eligibility before issuance of this license plate. For the purpose of this paragraph, “not-for-hire” means the owner of the motor vehicle must also be the owner of the raw, unprocessed, and nonmanufactured agricultural or horticultural product, or the user of the farm implements and fertilizer being delivered.

(5) SEMITRAILERS, FEES ACCORDING TO GROSS VEHICLE WEIGHT; SCHOOL BUSES; SPECIAL PURPOSE VEHICLES.
(a)1. A semitrailer drawn by a GVW truck tractor by means of a fifth-wheel arrangement: $13.50 flat per registration year or any part thereof.
2. A semitrailer drawn by a GVW truck tractor by means of a fifth-wheel arrangement: $68 flat per permanent registration.
(b) A motor vehicle equipped with machinery and designed for the exclusive purpose of well drilling, excavation, construction, spraying, or similar activity, and which is not designed or used to transport loads other than the machinery described above over public roads: $44 flat.
(c) A school bus used exclusively to transport pupils to and from school or school or church activities or functions within their own county: $41 flat.
(d) A wrecker, as defined in s. 320.01, which is used to tow a vessel as defined in s. 327.02; a disabled, abandoned, stolen-recovered, or impounded motor vehicle as defined in s. 320.01; or a replacement motor vehicle as defined in s. 320.01: $41 flat.
(e) A wrecker that is used to tow any nondisabled motor vehicle, a vessel, or any other cargo unless used as defined in paragraph (d), as follows:
1. Gross vehicle weight of 10,000 pounds or more, but less than 15,000 pounds: $118 flat.
2. Gross vehicle weight of 15,000 pounds or more, but less than 20,000 pounds: $177 flat.
3. Gross vehicle weight of 20,000 pounds or more, but less than 26,000 pounds: $251 flat.
4. Gross vehicle weight of 26,000 pounds or more, but less than 35,000 pounds: $324 flat.
5. Gross vehicle weight of 35,000 pounds or more, but less than 44,000 pounds: $405 flat.
6. Gross vehicle weight of 44,000 pounds or more, but less than 55,000 pounds: $772 flat.
7. Gross vehicle weight of 55,000 pounds or more, but less than 62,000 pounds: $915 flat.
8. Gross vehicle weight of 62,000 pounds or more, but less than 72,000 pounds: $1,080 flat.
9. Gross vehicle weight of 72,000 pounds or more: $1,322 flat.
(f) A hearse or ambulance: $40.50 flat.
(6) MOTOR VEHICLES FOR HIRE.
(a) Under nine passengers: $17 flat plus $1.50 per cwt.
(b) Nine passengers and over: $17 flat plus $2 per cwt.
(7) TRAILERS FOR PRIVATE USE.
(a) Any trailer weighing 500 pounds or less: $6.75 flat per year or any part thereof.
(b) Net weight over 500 pounds: $3.50 flat plus $1 per cwt.
(8) TRAILERS FOR HIRE.
(a) Net weight under 2,000 pounds: $3.50 flat plus $1.50 per cwt.
(b) Net weight 2,000 pounds or more: $13.50 flat plus $1.50 per cwt.
(9) RECREATIONAL VEHICLE-TYPE UNITS.
(a) A travel trailer or fifth-wheel trailer, as defined by s. 320.01(1)(b), that does not exceed 35 feet in length: $27 flat.
(b) A camping trailer, as defined by s. 320.01(1)(b)2.: $13.50 flat.
(c) A motor home, as defined by s. 320.01(1)(b)4.:
1. Net weight of less than 4,500 pounds: $27 flat.
2. Net weight of 4,500 pounds or more: $47.25 flat.
(d) A truck camper as defined by s. 320.01(1)(b)3.:
1. Net weight of less than 4,500 pounds: $27 flat.
2. Net weight of 4,500 pounds or more: $47.25 flat.
(e) A private motor coach as defined by s. 320.01(1)(b)5.:
1. Net weight of less than 4,500 pounds: $27 flat.
2. Net weight of 4,500 pounds or more: $47.25 flat.
(10) PARK TRAILERS; TRAVEL TRAILERS; FIFTH-WHEEL TRAILERS; 35 FEET TO 40 FEET.
(a) Park trailers.Any park trailer, as defined in s. 320.01(1)(b)7.: $25 flat.
(b) Travel trailers or fifth-wheel trailers.A travel trailer or fifth-wheel trailer, as defined in s. 320.01(1)(b), that exceeds 35 feet: $25 flat.
(11) MOBILE HOMES.
(a) A mobile home not exceeding 35 feet in length: $20 flat.
(b) A mobile home over 35 feet in length, but not exceeding 40 feet: $25 flat.
(c) A mobile home over 40 feet in length, but not exceeding 45 feet: $30 flat.
(d) A mobile home over 45 feet in length, but not exceeding 50 feet: $35 flat.
(e) A mobile home over 50 feet in length, but not exceeding 55 feet: $40 flat.
(f) A mobile home over 55 feet in length, but not exceeding 60 feet: $45 flat.
(g) A mobile home over 60 feet in length, but not exceeding 65 feet: $50 flat.
(h) A mobile home over 65 feet in length: $80 flat.
(12) DEALER AND MANUFACTURER LICENSE PLATES.A franchised motor vehicle dealer, independent motor vehicle dealer, marine boat trailer dealer, or mobile home dealer and manufacturer license plate: $17 flat. For additional fees as set forth in s. 320.08056, dealers may purchase specialty license plates in lieu of the standard dealer license plates. Dealers shall be responsible for all costs associated with the specialty license plate, including all annual use fees, processing fees, fees associated with switching license plate types, and any other applicable fees.
(13) EXEMPT OR OFFICIAL LICENSE PLATES.Any exempt or official license plate: $4 flat, except that the registration or renewal of a registration of a marine boat trailer exempt under s. 320.102 is not subject to any license tax.
(14) LOCALLY OPERATED MOTOR VEHICLES FOR HIRE.A motor vehicle for hire operated wholly within a city or within 25 miles thereof: $17 flat plus $2 per cwt.
(15) TRANSPORTER.Any transporter license plate issued to a transporter pursuant to s. 320.133: $101.25 flat.
History.s. 6, ch. 7275, 1917; s. 1, ch. 7737, 1918; RGS 1011; s. 5, ch. 8410, 1921; s. 3, ch. 10182, 1925; CGL 1285; ss. 1, 2, ch. 13888, 1929; s. 1, ch. 14656, 1931; s. 3, ch. 15625, 1931; s. 3, ch. 16085, 1933; CGL 1936 Supp. 1285(1); ss. 1, 2, ch. 18030, 1937; CGL 1940 Supp. 1285(2); s. 1, ch. 20310, 1941; s. 1, ch. 20507, 1941; s. 1, ch. 24272, 1947; s. 1, ch. 25393, 1949; s. 3, ch. 28186, 1953; s. 1, ch. 59-312; s. 2, ch. 59-351; s. 1, ch. 59-387; s. 1, ch. 61-116; s. 1, ch. 63-528; s. 6, ch. 65-190; s. 1, ch. 65-257; s. 1, ch. 65-332; s. 1, ch. 67-187; ss. 24, 35, ch. 69-106; s. 1, ch. 71-300; s. 3, ch. 72-339; s. 1, ch. 73-197; s. 1, ch. 73-244; s. 4, ch. 73-284; s. 1, ch. 74-243; s. 9, ch. 75-66; s. 2, ch. 76-135; s. 1, ch. 77-174; s. 2, ch. 77-395; s. 3, ch. 78-353; s. 5, ch. 78-363; s. 126, ch. 79-400; s. 14, ch. 81-151; s. 4, ch. 81-209; s. 6, ch. 82-97; s. 52, ch. 83-3; s. 1, ch. 83-19; s. 21, ch. 83-318; s. 5, ch. 85-81; s. 51, ch. 85-180; s. 11, ch. 85-309; s. 5, ch. 85-343; ss. 3, 12, ch. 87-161; s. 28, ch. 87-198; s. 2, ch. 88-410; s. 67, ch. 89-282; s. 3, ch. 89-320; s. 2, ch. 90-194; s. 65, ch. 93-120; s. 1, ch. 93-228; ss. 40, 51, ch. 94-306; s. 3, ch. 94-315; s. 19, ch. 96-413; s. 5, ch. 97-58; s. 9, ch. 97-300; s. 7, ch. 98-324; s. 24, ch. 99-248; s. 6, ch. 99-385; s. 7, ch. 2001-279; s. 6, ch. 2006-172; s. 3, ch. 2009-14; s. 16, ch. 2009-71; s. 20, ch. 2010-223; s. 16, ch. 2010-225; s. 84, ch. 2013-160; s. 5, ch. 2014-6; s. 5, ch. 2014-70; s. 18, ch. 2015-163; s. 73, ch. 2016-239; s. 14, ch. 2017-3; s. 36, ch. 2017-36; s. 48, ch. 2018-118; s. 14, ch. 2018-130; s. 3, ch. 2019-43; s. 16, ch. 2020-69; s. 4, ch. 2020-181; s. 1, ch. 2023-118.

F.S. 320.08 on Google Scholar

F.S. 320.08 on Casetext

Amendments to 320.08


Arrestable Offenses / Crimes under Fla. Stat. 320.08
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 320.08.



Annotations, Discussions, Cases:

Cases from cite.case.law:

GREENTREE SERVICING, LLC, v. J. DECANIO,, 948 So. 2d 1033 (Fla. Dist. Ct. App. 2007)

. . . is not taxed as real property shall have a current license plate properly affixed as provided in s. 320.08 . . .

DEPARTMENT OF REVENUE, v. A. NEMETH, J., 733 So. 2d 970 (Fla. 1999)

. . . initial application for registration pursuant to s. 320.06 of every motor vehicle classified in s. 320.08 . . .

HMY NEW YACHT SALES, INC. v. DEPARTMENT OF REVENUE,, 676 So. 2d 1385 (Fla. Dist. Ct. App. 1996)

. . . for each dealer license plate) on use of a motor vehicle with a dealer license plate under section 320.08 . . .

AERO PRODUCTS CORPORATION, v. DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES,, 675 So. 2d 661 (Fla. Dist. Ct. App. 1996)

. . . Section 320.08 indirectly supports the hearing officer’s conclusion. . . . of “Semitrailers, fees according to gross vehicle weight; school buses; special purpose vehicles.” § 320.08 . . .

DEPARTMENT OF REVENUE, v. KUHNLEIN, DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES, v. ADAMS,, 646 So. 2d 717 (Fla. 1994)

. . . (e) The titling of a truck defined in s. 320.08(3)(d). . . .

CRANE RENTAL OF ORLANDO, INC. v. S. HAUSMAN,, 532 So. 2d 1057 (Fla. 1988)

. . . self-propelled cranes have been classified as motor vehicles for tax purposes under subsections 320.01(l)(a) and 320.08 . . .

MOORE J. v. STATE DEPARTMENT OF REVENUE, 536 So. 2d 1050 (Fla. Dist. Ct. App. 1988)

. . . See e.g., sections 320.015; 320.08(10); 320.0815, Florida Statutes (1984). . . .

In CONTINENTAL COUNTRY CLUB, INC. M. CHENETTE, v. N. HILL,, 84 B.R. 220 (M.D. Fla. 1988)

. . . Statute § 193.075, [a]ny mobile home without a current license plate properly affixed, as provided in s. 320.08 . . .

CRANE RENTAL OF ORLANDO, INC. v. S. HAUSMAN,, 518 So. 2d 395 (Fla. Dist. Ct. App. 1987)

. . . in section 320.01(1), Florida Statutes, and by imposing a state motor vehicle license tax in section 320.08 . . . vehicles” for the purpose of being subject to the state motor vehicle license tax imposed by section 320.08 . . . See § 320.08(3)(e), Fla.Stat. . . . . one item of personal property can be a "motor vehicle" subject to the state license tax under section 320.08 . . . of the type in this case are not subject to the state motor vehicle license tax imposed by section 320.08 . . .

METROPOLITAN DADE COUNTY TRANSIT AUTHORITY, v. STATE DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES, PALM BEACH COUNTY, a v. STATE DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES,, 283 So. 2d 99 (Fla. 1973)

. . . . § 320.08(12), F.S.A., styled “LOCAL BUSES” which levies on each local bus a license tax of $12.50 plus . . . appellants in their separate complaints argued that county buses should be taxed under Fla.Stat. § 320.08 . . . The court said the county buses in question are taxable as “LOCAL BUSES” under Fla.Stat. § 320.08(12) . . . The key statutes for our consideration are Fla.Stat. § 320.08(11), F.S.A.: “Exempt or official.— ‘X’ . . . Series: All exempt or official tags: $3.00 flat.” and Fla.Stat. § 320.08(12), F.S.A.: "Local buses. — . . .

STATE v. HOWELL, 36 Fla. Supp. 190 (Dade Cty. Metropolitan Ct. 1972)

. . . which it is authorized to do, the court must consider this vehicle “official” within the meaning of §320.08 . . .

SUPERIOR STUDENT TRANSPORT,, 33 Fla. Supp. 16 (Fla. P.S.C. 1969)

. . . buses painted school bus chrome involves an interpretation of §§234.041(1), 234.08(1), 317.692(1) (a), 320.08 . . .

LIVINGSTON, E. O. Jr. v. MAHORNER,, 201 So. 2d 77 (Fla. 1967)

. . . but three dollars assessed in “ ‘X’ series: [Applying to] All exempt or official tags” under Section 320.08 . . . valorem taxes on her Volkswagen while omission of any provision for payment of license tax in Section 320.08 . . . It is next observed that by Section 320.08 (2), Florida Statutes 1961, F.S.A., there appeared “Automobiles . . . Parenthetically, in his opinion the chancellor writes that Section 320.08 was "amended by being completely . . . in the imposition of a tax upon motor vehicles weighing less than two thousand pounds under Section 320.08 . . . I think the license fee should be $3.00, under Section 320.08(11), Florida Statutes, F.S.A. . . .

MAHORNER v. LIVINGSTON,, 26 Fla. Supp. 196 (Leon Cty. Cir. Ct. 1966)

. . . this action, the sum of $14.09 being the cost of a series “D” automobile license issued pusuant to §320.08 . . . automobile is not subject to any tax and, in the alternative, that the tax is limited to $3 under §320.08 . . . contends that the only existing statute imposing license taxes upon automobiles for private use is §320.08 . . . The taxes imposed by §320.08, Florida Statutes 1961, included — “(2) Automobiles for Private Use.— “ . . . When the subject was next dealt with, in 1963, §320.08 was amended by being completely redrafted and . . .

PALETHORPE, v. THOMSON, 171 So. 2d 526 (Fla. 1965)

. . . Section 320.08(8) F.S., provides: '“MH’ Series: Trailer coaches used for housing accommodations: $15.00 . . . Both Sections 320.08(8) and Section 320.081 were amended by Chapter 63,528, Laws of Florida, 1963, raising . . .

RYDER TRUCK RENTAL, INC. v. BRYANT,, 170 So. 2d 822 (Fla. 1964)

. . . BE USED EXCLUSIVELY FOR RENTAL PURPOSES; however, any vehicle required to be licensed under section 320.08 . . .

CRAIG FUNERAL HOME, INC. v. STATE FARM MUTUAL AUTOMOBILE INSURANCE COMPANY,, 280 F.2d 337 (5th Cir. 1960)

. . . licensing laws states: “In your letter you advise that the Motor Vehicle Commission, in view of Section 320.08 . . .

STATE WEDGWORTH FARMS, a v. S. THOMPSON,, 101 So. 2d 381 (Fla. 1958)

. . . Our ultimate judgment turns on our interpretation of Section 320.08, Florida Statutes, F.S.A., governing . . . the relator in its application for registration brings it within certain quoted provisions of Section 320.08 . . . It is the contention of the respondent that neither Section 320.08, Florida Statutes, F.S.A., nor any . . . We next quote from the applicable part of Section 320.08, Florida Statutes, F.S.A., as follows: “The . . . We now refer back to the quoted provisions of Section 320.08 Florida Statutes, as amended in 1953, F.S.A . . .

E. GREEN, v. P. PEDERSON, U. S. A., 99 So. 2d 292 (Fla. 1957)

. . . use tax; and as to the trackless trains on the ground that the vehicles were not licensed under Sec. 320.08 . . .

JAMES M. PATTERSON ET AL. v. THE UNITED STATES, 28 Ct. Cl. 321 (Ct. Cl. 1893)

. . . The counter claim also sets up overpayments of longevity pay, $320.08, all of which were made during . . .