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The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 205
LOCAL BUSINESS TAXES
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F.S. 205.192
205.192 Charitable, etc., organizations; occasional sales, fundraising; exemption.A business tax receipt is not required of any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages in fundraising projects that are performed exclusively by the members, and the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization.
History.s. 1, ch. 70-400; s. 22, ch. 2006-152.