SECTION 561.342. County and municipal license tax.

Latest version.

1(1) 2Twenty-four percent of the license taxes imposed under ss. 11561.14(6), 12563.02, 13564.02, 14565.02(1), 15(4), and (5), and 19565.03 20collected within the county shall be returned to the appropriate county tax collector.
33(2) 34Thirty-eight percent of the license taxes imposed under ss. 43561.14(6), 44563.02, 45564.02, 46565.02(1), 47(4), and (5), and 51565.03 52collected within an incorporated municipality shall be returned to the appropriate municipal officer.
65(3) 66No tax on the manufacture, distribution, exportation, transportation, importation, or sale of such beverages shall be imposed by way of license, excise, or otherwise by any municipality, anything in any municipal charter or special or general law to the contrary notwithstanding.

History.-s. 6, ch. 71-361; s. 1, ch. 72-230; s. 15, ch. 81-158; s. 4, ch. 90-233.

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