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2001 Florida Code
TITLE XIV Taxation And Finance
Chapter 206 Motor And Other Fuel Taxes  
PART I MOTOR FUELS (ss. 206.01-206.64)
206.61   Municipal taxes, limited.

206.61  Municipal taxes, limited.--No municipality or other political subdivision shall levy or collect any fuel tax or other tax measured or computed by the sale, purchase, storage, distribution, use, consumption, or other disposition of motor fuel. However, nothing herein shall prevent the levying by municipalities or other political subdivisions of reasonable flat license fees or taxes upon the business of selling gasoline at wholesale or retail.

History.--s. 23, ch. 26718, 1951; s. 1, ch. 70-995; s. 2, ch. 93-71; s. 65, ch. 95-417.

Note.--Former s. 209.22.

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