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August 25, 2026
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The Florida Statutes

The 2026 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 205
LOCAL BUSINESS TAXES
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F.S. 205.0532
1205.0532 Revocation or refusal to renew; doing business with Cuba.
(1) Any appropriate tax collector or local governing authority issuing a business tax receipt to any individual, business, or entity under this chapter may revoke or refuse to renew such receipt if the individual, business, or entity is doing business with Cuba in violation of federal law.
(2) Any appropriate tax collector or local governing authority may request a sworn affidavit or declaration from any individual, business, or entity attesting to whether the individual, business, or entity is doing business with Cuba in violation of federal law.
(3) A person who knowingly makes a false declaration under subsection (2) commits the crime of perjury by false written declaration, a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.s. 4, ch. 93-218; s. 11, ch. 2006-152; s. 4, ch. 2026-66.
1Note.Section 6, ch. 93-218, provides that “[t]he Governor may waive the requirements of this act in the event that there is a collapse of the existing regime in Cuba and there is a need for immediate aid to Cuba prior to the convening of the Legislature or for humanitarian reasons as a result of a national disaster on the Island of Cuba.”