Legal Opinion

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Florida Attorney General Reports

Decided July 19, 1974Published

1Opinion of the Court

QUESTION: Is an insurance company or an insurance agent licensed by the state required also to obtain an occupational license from the county tax collector pursuant to Ch. 205, F.S.?

SUMMARY: Chapter 624, F.S., preempts the field of occupational license taxation of insurers, their agents and representatives. A county may not require of insurance agents and solicitors an occupational license tax pursuant to Ch. 205, F.S., in addition to the county license tax imposed by Ch. 624 and collected for the county by the state. A municipality may exact an occupational license tax from insurance agents…

2Cases cited2 opinions

  1. Dobbs v. Sea Isle HotelSupreme Court of Florida · 1952
  2. Isern v. City of West MiamiSupreme Court of Florida · 1971

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