Fla. Stat. 175.111
Certified copy of ordinance or resolution filed; insurance companies’ annual report of premiums; duplicate files; book of accounts

For any municipality, special fire control district, chapter plan, local law municipality, local law special fire control district, or local law plan under this chapter, whenever any municipality passes an ordinance or whenever any special fire control district passes a resolution establishing a chapter plan or local law plan assessing and imposing the taxes authorized in s. 175.101, a certified copy of such ordinance or resolution shall be deposited with the division. Thereafter every insurance company, association, corporation, or other insurer carrying on the business of property insurance on real or personal property, on or before the succeeding March 1 after date of the passage of the ordinance or resolution, shall report fully in writing and under oath to the division and the Department of Revenue a just and true account of all premiums by such insurer received for property insurance policies covering or insuring any real or personal property located within the corporate limits of each such municipality or special fire control district during the period of time elapsing between the date of the passage of the ordinance or resolution and the end of the calendar year. The report shall include the code designation as prescribed by the division for each piece of insured property, real or personal, located within the corporate limits of each municipality and within the legally defined boundaries of each special fire control district. The aforesaid insurer shall annually thereafter, on March 1, file with the Department of Revenue a similar report covering the preceding year’s premium receipts, and every such insurer at the same time of making such reports shall pay to the Department of Revenue the amount of the tax hereinbefore mentioned. Every insurer engaged in carrying on such insurance business in the state shall keep accurate books of accounts of all such business done by it within the corporate limits of each such municipality and within the legally defined boundaries of each such special fire control district, and in such manner as to be able to comply with the provisions of this chapter. Based on the insurers’ reports of premium receipts, the division shall prepare a consolidated premium report and shall furnish to any municipality or special fire control district requesting the same a copy of the relevant section of that report.

Source: Section 175.111 — Certified copy of ordinance or resolution filed; insurance companies’ annual report of premiums; duplicate files; book of accounts, https://www.­flsenate.­gov/Laws/Statutes/2024/0175.­111 (accessed Aug. 7, 2025).

175.021
Legislative declaration 175.025
Short title 175.032
Definitions 175.041
Firefighters’ Pension Trust Fund created 175.051
Actuarial deficits not state obligation 175.061
Board of trustees 175.071
General powers and duties of board of trustees 175.081
Use of annuity or insurance policies 175.091
Creation and maintenance of fund 175.101
State excise tax on property insurance premiums authorized 175.111
Certified copy of ordinance or resolution filed 175.121
Department of Revenue and Division of Retirement to keep accounts of deposits 175.122
Limitation of disbursement 175.131
Funds received by municipality or special fire control district 175.141
Payment of excise tax credit on similar state excise or license tax 175.151
Penalty for failure of insurers to comply with this act 175.162
Requirements for retirement 175.171
Optional forms of retirement income 175.181
Beneficiaries 175.191
Disability retirement 175.195
False, misleading, or fraudulent statements made to obtain public retirement benefits prohibited 175.201
Death prior to retirement 175.211
Separation from service 175.221
Lump-sum payment of small retirement income 175.231
Diseases of firefighters suffered in line of duty 175.241
Exemption from tax and execution 175.261
Annual report to Division of Retirement 175.301
Depository for pension funds 175.311
Municipalities, special fire control districts, and boards independent of each other 175.333
Discrimination in benefit formula prohibited 175.341
Duties of Division of Retirement 175.351
Municipalities and special fire control districts that have their own retirement plans for firefighters 175.361
Termination of plan and distribution of fund 175.371
Transfer to another state retirement system 175.381
Applicability 175.401
Retiree health insurance subsidy 175.411
Optional participation 175.1015
Determination of local premium tax situs 175.1215
Police and Firefighters’ Premium Tax Trust Fund

Current through Fall 2025

§ 175.111. Certified copy of ordinance or resolution filed; insurance companies’ annual report of premiums; duplicate files; book of accounts's source at flsenate​.gov