§ 23-46. Tax on insurers for benefit of fund—Levied; amount.

There is hereby assessed, imposed and levied on every insurance company, corporation or other insurer now engaging in or carrying on, or which shall hereafter engage in or carry on the business of insuring with respect to property risks, as shown by the records of the Insurance Commissioner of the State of Florida, an excise or license tax in addition to any license tax or excise tax now levied by Dade County, Florida, in the unincorporated areas, which said tax shall be in the amount of two (2) percent of the gross amount of receipts of premiums from policy holders on all premiums collected on property insurance policies, covering property within the unincorporated areas of Dade County, Florida.

(Ord. No. 64-5, § 1, 2-4-64; Ord. No. 73-84, § 1, 9-18-73)

State law reference

Authority for above tax, F.S. § 175.101.

Cross reference

Taxation generally, Ch. 29.