Fla. Stat. 205.194
Prohibition of local business tax receipt without exhibition of state license or registration

(1)

Any person applying for or renewing a local business tax receipt to practice any profession or engage in or manage any business or occupation regulated by the Department of Business and Professional Regulation, the Florida Supreme Court, or any other state regulatory agency, including any board or commission thereof, must exhibit an active state certificate, registration, or license, or proof of copy of the same, before such local receipt may be issued. Online renewals may provide for electronic certification by an applicant to meet this requirement.

(2)

This section shall not apply to s. 489.113, s. 489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s. 489.521, or s. 489.537.

Source: Section 205.194 — Prohibition of local business tax receipt without exhibition of state license or registration, https://www.flsenate.gov/Laws/Statutes/2024/0205.194 (accessed Aug. 7, 2025).

205.013
Short title 205.022
Definitions 205.023
Requirement to report status of fictitious name registration 205.032
Levy 205.033
Conditions for levy 205.042
Levy 205.043
Conditions for levy 205.044
Municipal business tax measured by gross receipts may continue 205.045
Transfer of administrative duties 205.053
Business tax receipts 205.054
Business tax 205.055
Exemptions 205.063
Exemptions 205.064
Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products 205.065
Exemption 205.066
Exemptions 205.067
Exemptions 205.162
Exemption allowed certain disabled persons, the aged, and widows with minor dependents 205.191
Religious tenets 205.192
Charitable, etc., organizations 205.193
Mobile home setup operations 205.194
Prohibition of local business tax receipt without exhibition of state license or registration 205.196
Pharmacies and pharmacists 205.0315
Ordinance adoption after October 1, 1995 205.0532
Revocation or refusal to renew 205.0535
Reclassification and rate structure revisions 205.0536
Distribution of county revenues 205.0537
Vending and amusement machines 205.1965
Assisted living facilities 205.1967
Prerequisite for issuance of pest control business tax receipt 205.1969
Health studios 205.1971
Sellers of travel 205.1973
Telemarketing businesses 205.1975
Household moving services

Current through Fall 2025

§ 205.194. Prohibition of local business tax receipt without exhibition of state license or registration's source at flsenate.gov

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Location: https://florida.public.law/statutes/fla._stat._205.194

Original Source: Section 205.194 — Prohibition of local business tax receipt without exhibition of state license or registration, https://www.flsenate.gov/Laws/Statutes/2024/0205.194 (last accessed Aug. 6, 2025).