The 2023 Florida Statutes (including Special Session C)

Title XXXVII
INSURANCE

Chapter 624
INSURANCE CODE: ADMINISTRATION AND GENERAL PROVISIONS

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F.S. 624.520

624.520 Preemption by state.—

(1) This state hereby preempts the field of imposing excise, privilege, franchise, income, license, permit, registration, and similar taxes and fees, measured by premiums, income, or volume of transactions, upon insurers and their agents and other representatives; and no county, city, municipality, district, school district, or other political subdivision or agency in this state shall impose, levy, charge, or require the same, subject however to the provisions of subsection (2).

(2) This section shall not be construed to limit or modify the power of any incorporated city or town to levy the taxes authorized by ss. 175.101 and 185.08 or the power of any special fire control district to levy the taxes authorized by s. 175.101.

History.—s. 92, ch. 59-205; s. 2, ch. 61-75; s. 2, ch. 65-233; s. 3, ch. 76-168; s. 1, ch. 77-237; s. 1, ch. 77-457; s. 50, ch. 93-193.

F.S. 624.520 on Google Scholar

F.S. 624.520 on Casetext

Amendments to 624.520

Arrestable Offenses / Crimes under Fla. Stat. 624.520

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 624.520.

Annotations, Discussions, Cases:

Cases from cite.case.law:

LAWYER S TITLE INSURANCE CORPORATION, v. CITY OF WEST PALM BEACH, a, 402 So. 2d 544 (Fla. Dist. Ct. App. 1981)

. . . Referring specifically to the imposition of a license tax by a municipality, Section 624.520(1), Florida . . .

A. MALLARD, v. TELE- TRIP COMPANY, a, 398 So. 2d 969 (Fla. Dist. Ct. App. 1981)

. . . The appellee’s contention was that it was exempt from any ad valorem tax based on Section 624.520(1), . . . Florida Statutes (1971), which states: 624.520 Preemption by state.— (1) This state hereby preempts . . . Therefore, an ad valorem tax is not preempted by Section 624.520, Florida Statutes. . . . The statute was the apparent predecessor to Section 624.520, Florida Statutes (1971). . . . The wording of that statute was similar to Section 624.520, Florida Statutes. . . .