§ 205.0532, Fla. Stat. · Chapter 205. LOCAL BUSINESS TAXES
Revocation or refusal to renew; doing business with Cuba.
Text — 2026 Florida Statutes
(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.
Notes and commentary — not statutory text
History
s. 4, ch. 93-218; s. 11, ch. 2006-152; s. 4, ch. 2026-66.
Note 1
Note.—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.”
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0205/0205.html
- Text hash
- sha256 74e3546a3a1a06a541c34f6fd867f55401851e3e743807ed0e5af02a4a6a3b7a
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
- composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character
- 1 footnote reference mark(s) are omitted from the text; the notes they mark are under Notes
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 775.082, Fla. Stat.Penalties; applicability of sentencing structures; mandatory minimum sentences for certain reoffenders previously released from prison.Printed as s. 775.082
- § 775.083, Fla. Stat.Fines.Printed as s. 775.083
- § 775.084, Fla. Stat.Violent career criminals; habitual felony offenders and habitual violent felony offenders; three-time violent felony offenders; definitions; procedure; enhanced penalties or mandatory minimum prison terms.Printed as s. 775.084
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.