Fla. Stat. 175.141
Payment of excise tax credit on similar state excise or license tax


The tax herein authorized to be imposed by each municipality and each special fire control district shall in nowise be in addition to any similar state excise or license tax imposed by part IV of chapter 624, but the payor of the tax hereby authorized shall receive credit therefor on his or her said state excise or license tax and the balance of said state excise or license tax shall be paid to the Department of Revenue as provided by law.

Source: Section 175.141 — Payment of excise tax credit on similar state excise or license tax, https://www.­flsenate.­gov/Laws/Statutes/2024/0175.­141 (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

§ 175.141. Payment of excise tax credit on similar state excise or license tax's source at flsenate​.gov