eLaws of Florida

  SECTION 320.08. License taxes.  


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  • 1Except as otherwise provided herein, there are hereby levied and imposed annual license taxes for the operation of motor vehicles, mopeds, tri-vehicles as defined in s. 27316.003, 28and mobile homes as defined in s. 35320.01, 36which shall be paid to and collected by the department or its agent upon the registration or renewal of registration of the following:
    59(1) 60MOTORCYCLES AND MOPEDS.63-
    64(a) 65Any motorcycle: $10 flat.
    69(b) 70Any moped: $5 flat.
    74(c) 75Upon registration of a motorcycle, motor-driven cycle, or moped, in addition to the license taxes specified in this subsection, a nonrefundable motorcycle safety education fee in the amount of $2.50 shall be paid. The proceeds of such additional fee shall be deposited in the Highway Safety Operating Trust Fund to fund a motorcycle driver improvement program implemented pursuant to s. 135322.025, 136the Florida Motorcycle Safety Education Program established in s. 145322.0255, 146or the general operations of the department.
    153(d) 154An ancient or antique motorcycle: $7.50 flat.
    161(2) 162AUTOMOBILES OR TRI-VEHICLES FOR PRIVATE USE.168-
    169(a) 170An ancient or antique automobile, as defined in s. 179320.086, 180or a street rod, as defined in s. 188320.0863189: $7.50 flat.
    192(b) 193Net weight of less than 2,500 pounds: $14.50 flat.
    203(c) 204Net weight of 2,500 pounds or more, but less than 3,500 pounds: $22.50 flat.
    220(d) 221Net weight of 3,500 pounds or more: $32.50 flat.
    231(3) 232TRUCKS.233-
    234(a) 235Net weight of less than 2,000 pounds: $14.50 flat.
    245(b) 246Net weight of 2,000 pounds or more, but not more than 3,000 pounds: $22.50 flat.
    263(c) 264Net weight more than 3,000 pounds, but not more than 5,000 pounds: $32.50 flat.
    280(d) 281A truck defined as a “goat,” or other vehicle if used in the field by a farmer or in the woods for the purpose of harvesting a crop, including naval stores, during such harvesting operations, and which is not principally operated upon the roads of the state: $7.50 flat. The term “goat” means a motor vehicle designed, constructed, and used principally for the transportation of citrus fruit within citrus groves or for the transportation of crops on farms, and which can also be used for hauling associated equipment or supplies, including required sanitary equipment, and the towing of farm trailers.
    382(e) 383An ancient or antique truck, as defined in s. 392320.086393: $7.50 flat.
    396(4) 397HEAVY TRUCKS, TRUCK TRACTORS, FEES ACCORDING TO GROSS VEHICLE WEIGHT.407-
    408(a) 409Gross vehicle weight of 5,001 pounds or more, but less than 6,000 pounds: $60.75 flat.
    426(b) 427Gross vehicle weight of 6,000 pounds or more, but less than 8,000 pounds: $87.75 flat.
    444(c) 445Gross vehicle weight of 8,000 pounds or more, but less than 10,000 pounds: $103 flat.
    462(d) 463Gross vehicle weight of 10,000 pounds or more, but less than 15,000 pounds: $118 flat.
    480(e) 481Gross vehicle weight of 15,000 pounds or more, but less than 20,000 pounds: $177 flat.
    498(f) 499Gross vehicle weight of 20,000 pounds or more, but less than 26,001 pounds: $251 flat.
    516(g) 517Gross vehicle weight of 26,001 pounds or more, but less than 35,000: $324 flat.
    533(h) 534Gross vehicle weight of 35,000 pounds or more, but less than 44,000 pounds: $405 flat.
    551(i) 552Gross vehicle weight of 44,000 pounds or more, but less than 55,000 pounds: $773 flat.
    569(j) 570Gross vehicle weight of 55,000 pounds or more, but less than 62,000 pounds: $916 flat.
    587(k) 588Gross vehicle weight of 62,000 pounds or more, but less than 72,000 pounds: $1,080 flat.
    606(l) 607Gross vehicle weight of 72,000 pounds or more: $1,322 flat.
    619(m) 620Notwithstanding the declared gross vehicle weight, a truck tractor used within the state or within a 150-mile radius of its home address is eligible for a license plate for a fee of $324 flat if:
    6551. 656The truck tractor is used exclusively for hauling forestry products; or
    6672. 668The truck tractor is used primarily for the hauling of forestry products, and is also used for the hauling of associated forestry harvesting equipment used by the owner of the truck tractor.
    700(n) 701A truck tractor or heavy truck, not operated as a for-hire vehicle and which is engaged exclusively in transporting raw, unprocessed, and nonmanufactured agricultural or horticultural products within the state or within a 150-mile radius of its home address is eligible for a restricted license plate for a fee of:
    7511. 752If such vehicle’s declared gross vehicle weight is less than 44,000 pounds, $87.75 flat.
    7672. 768If such vehicle’s declared gross vehicle weight is 44,000 pounds or more and such vehicle only transports from the point of production to the point of primary manufacture; to the point of assembling the same; or to a shipping point of a rail, water, or motor transportation company, $324 flat.

    819Such not-for-hire truck tractors and heavy trucks used exclusively in transporting raw, unprocessed, and nonmanufactured agricultural or horticultural products may be incidentally used to haul farm implements and fertilizers delivered direct to the growers. The department may require any documentation deemed necessary to determine eligibility before issuance of this license plate. For the purpose of this paragraph, “not-for-hire” means the owner of the motor vehicle must also be the owner of the raw, unprocessed, and nonmanufactured agricultural or horticultural product, or the user of the farm implements and fertilizer being delivered.

    910(5) 911SEMITRAILERS, FEES ACCORDING TO GROSS VEHICLE WEIGHT; SCHOOL BUSES; SPECIAL PURPOSE VEHICLES.923-
    924(a)1. 925A semitrailer drawn by a GVW truck tractor by means of a fifth-wheel arrangement: $13.50 flat per registration year or any part thereof.
    9482. 949A semitrailer drawn by a GVW truck tractor by means of a fifth-wheel arrangement: $68 flat per permanent registration.
    968(b) 969A motor vehicle equipped with machinery and designed for the exclusive purpose of well drilling, excavation, construction, spraying, or similar activity, and which is not designed or used to transport loads other than the machinery described above over public roads: $44 flat.
    1011(c) 1012A school bus used exclusively to transport pupils to and from school or school or church activities or functions within their own county: $41 flat.
    1037(d) 1038A wrecker, as defined in s. 1044320.01, 1045which is used to tow a vessel as defined in s. 1056327.02; 1057a disabled, abandoned, stolen-recovered, or impounded motor vehicle as defined in s. 1069320.01; 1070or a replacement motor vehicle as defined in s. 1079320.011080: $41 flat.
    1083(e) 1084A wrecker that is used to tow any nondisabled motor vehicle, a vessel, or any other cargo unless used as defined in paragraph (d), as follows:
    11101. 1111Gross vehicle weight of 10,000 pounds or more, but less than 15,000 pounds: $118 flat.
    11282. 1129Gross vehicle weight of 15,000 pounds or more, but less than 20,000 pounds: $177 flat.
    11463. 1147Gross vehicle weight of 20,000 pounds or more, but less than 26,000 pounds: $251 flat.
    11644. 1165Gross vehicle weight of 26,000 pounds or more, but less than 35,000 pounds: $324 flat.
    11825. 1183Gross vehicle weight of 35,000 pounds or more, but less than 44,000 pounds: $405 flat.
    12006. 1201Gross vehicle weight of 44,000 pounds or more, but less than 55,000 pounds: $772 flat.
    12187. 1219Gross vehicle weight of 55,000 pounds or more, but less than 62,000 pounds: $915 flat.
    12368. 1237Gross vehicle weight of 62,000 pounds or more, but less than 72,000 pounds: $1,080 flat.
    12559. 1256Gross vehicle weight of 72,000 pounds or more: $1,322 flat.
    1268(f) 1269A hearse or ambulance: $40.50 flat.
    1275(6) 1276MOTOR VEHICLES FOR HIRE.1280-
    1281(a) 1282Under nine passengers: $17 flat plus $1.50 per cwt.
    1291(b) 1292Nine passengers and over: $17 flat plus $2 per cwt.
    1302(7) 1303TRAILERS FOR PRIVATE USE.1307-
    1308(a) 1309Any trailer weighing 500 pounds or less: $6.75 flat per year or any part thereof.
    1324(b) 1325Net weight over 500 pounds: $3.50 flat plus $1 per cwt.
    1336(8) 1337TRAILERS FOR HIRE.1340-
    1341(a) 1342Net weight under 2,000 pounds: $3.50 flat plus $1.50 per cwt.
    1354(b) 1355Net weight 2,000 pounds or more: $13.50 flat plus $1.50 per cwt.
    1368(9) 1369RECREATIONAL VEHICLE-TYPE UNITS.1372-
    1373(a) 1374A travel trailer or fifth-wheel trailer, as defined by s. 1384320.01(1)(b), 1385that does not exceed 35 feet in length: $27 flat.
    1395(b) 1396A camping trailer, as defined by s. 1403320.01(1)(b)21404.: $13.50 flat.
    1407(c) 1408A motor home, as defined by s. 1415320.01(1)(b)41416.:
    14171. 1418Net weight of less than 4,500 pounds: $27 flat.
    14282. 1429Net weight of 4,500 pounds or more: $47.25 flat.
    1439(d) 1440A truck camper as defined by s. 1447320.01(1)(b)31448.:
    14491. 1450Net weight of less than 4,500 pounds: $27 flat.
    14602. 1461Net weight of 4,500 pounds or more: $47.25 flat.
    1471(e) 1472A private motor coach as defined by s. 1480320.01(1)(b)51481.:
    14821. 1483Net weight of less than 4,500 pounds: $27 flat.
    14932. 1494Net weight of 4,500 pounds or more: $47.25 flat.
    1504(10) 1505PARK TRAILERS; TRAVEL TRAILERS; FIFTH-WHEEL TRAILERS; 35 FEET TO 40 FEET.1516-
    1517(a) 1518Park trailers.1520-1521Any park trailer, as defined in s. 1528320.01(1)(b)71529.: $25 flat.
    1532(b) 1533Travel trailers or fifth-wheel trailers.1538-1539A travel trailer or fifth-wheel trailer, as defined in s. 1549320.01(1)(b), 1550that exceeds 35 feet: $25 flat.
    1556(11) 1557MOBILE HOMES.1559-
    1560(a) 1561A mobile home not exceeding 35 feet in length: $20 flat.
    1572(b) 1573A mobile home over 35 feet in length, but not exceeding 40 feet: $25 flat.
    1588(c) 1589A mobile home over 40 feet in length, but not exceeding 45 feet: $30 flat.
    1604(d) 1605A mobile home over 45 feet in length, but not exceeding 50 feet: $35 flat.
    1620(e) 1621A mobile home over 50 feet in length, but not exceeding 55 feet: $40 flat.
    1636(f) 1637A mobile home over 55 feet in length, but not exceeding 60 feet: $45 flat.
    1652(g) 1653A mobile home over 60 feet in length, but not exceeding 65 feet: $50 flat.
    1668(h) 1669A mobile home over 65 feet in length: $80 flat.
    1679(12) 1680DEALER AND MANUFACTURER LICENSE PLATES.1685-1686A franchised motor vehicle dealer, independent motor vehicle dealer, marine boat trailer dealer, or mobile home dealer and manufacturer license plate: $17 flat. For additional fees as set forth in s. 1717320.08056, 1718dealers may purchase specialty license plates in lieu of the standard dealer license plates. Dealers shall be responsible for all costs associated with the specialty license plate, including all annual use fees, processing fees, fees associated with switching license plate types, and any other applicable fees.
    1764(13) 1765EXEMPT OR OFFICIAL LICENSE PLATES.1770-1771Any exempt or official license plate: $4 flat, except that the registration or renewal of a registration of a marine boat trailer exempt under s. 1796320.102 1797is not subject to any license tax.
    1804(14) 1805LOCALLY OPERATED MOTOR VEHICLES FOR HIRE.1811-1812A motor vehicle for hire operated wholly within a city or within 25 miles thereof: $17 flat plus $2 per cwt.
    1833(15) 1834TRANSPORTER.1835-1836Any transporter license plate issued to a transporter pursuant to s. 1847320.1331848: $101.25 flat.
History.-s. 6, ch. 7275, 1917; s. 1, ch. 7737, 1918; RGS 1011; s. 5, ch. 8410, 1921; s. 3, ch. 10182, 1925; CGL 1285; ss. 1, 2, ch. 13888, 1929; s. 1, ch. 14656, 1931; s. 3, ch. 15625, 1931; s. 3, ch. 16085, 1933; CGL 1936 Supp. 1285(1); ss. 1, 2, ch. 18030, 1937; CGL 1940 Supp. 1285(2); s. 1, ch. 20310, 1941; s. 1, ch. 20507, 1941; s. 1, ch. 24272, 1947; s. 1, ch. 25393, 1949; s. 3, ch. 28186, 1953; s. 1, ch. 59-312; s. 2, ch. 59-351; s. 1, ch. 59-387; s. 1, ch. 61-116; s. 1, ch. 63-528; s. 6, ch. 65-190; s. 1, ch. 65-257; s. 1, ch. 65-332; s. 1, ch. 67-187; ss. 24, 35, ch. 69-106; s. 1, ch. 71-300; s. 3, ch. 72-339; s. 1, ch. 73-197; s. 1, ch. 73-244; s. 4, ch. 73-284; s. 1, ch. 74-243; s. 9, ch. 75-66; s. 2, ch. 76-135; s. 1, ch. 77-174; s. 2, ch. 77-395; s. 3, ch. 78-353; s. 5, ch. 78-363; s. 126, ch. 79-400; s. 14, ch. 81-151; s. 4, ch. 81-209; s. 6, ch. 82-97; s. 52, ch. 83-3; s. 1, ch. 83-19; s. 21, ch. 83-318; s. 5, ch. 85-81; s. 51, ch. 85-180; s. 11, ch. 85-309; s. 5, ch. 85-343; ss. 3, 12, ch. 87-161; s. 28, ch. 87-198; s. 2, ch. 88-410; s. 67, ch. 89-282; s. 3, ch. 89-320; s. 2, ch. 90-194; s. 65, ch. 93-120; s. 1, ch. 93-228; ss. 40, 51, ch. 94-306; s. 3, ch. 94-315; s. 19, ch. 96-413; s. 5, ch. 97-58; s. 9, ch. 97-300; s. 7, ch. 98-324; s. 24, ch. 99-248; s. 6, ch. 99-385; s. 7, ch. 2001-279; s. 6, ch. 2006-172; s. 3, ch. 2009-14; s. 16, ch. 2009-71; s. 20, ch. 2010-223; s. 16, ch. 2010-225; s. 84, ch. 2013-160; s. 5, ch. 2014-6; s. 5, ch. 2014-70; s. 18, ch. 2015-163; s. 73, ch. 2016-239; s. 14, ch. 2017-3; s. 36, ch. 2017-36; s. 48, ch. 2018-118; s. 14, ch. 2018-130; s. 3, ch. 2019-43; s. 16, ch. 2020-69; s. 4, ch. 2020-181.

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