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Form 1065-B for Palm Beach Florida: What You Should Know

Tax Counseling & Services Program — State of Florida Statute 10.06.020, Statewide Voter Registration Form Florida Statute 100.085.040, Special Election Requirements 2018 Tax Reform Legislation in Florida House Bill 03 Current Laws Florida Statutes, Title 7 A-6.02.05, Definitions — “Business” defined. — The term “business” as used in paragraph (b) of Section 775.03, Florida Statutes, does not include the following: (a) The sale of a taxable supply of personal property of the consumer (or of the consumer's authorized agent). B-8.02.05, Definitions — “Catering business” defined. — An entity referred to in subparagraph (3)(e) of paragraph (b) of Section 775.03, Florida Statutes, shall be exempt from taxation because he or she operates a business catering to the needs and desires of the owner or operator, or a related party, of his or her primary residence who is a person who, as determined by the Secretary, is a resident of this State. B-7.02.07, Definitions — “Catering business” defined. — A business or entity which provides food and/or lodging, except that a business that engages solely in the sale of food shall not be a business and may not also be a service provider. The definition of “catering business” shall include all entities, partnerships, and/or corporations selling food or meals to the public in exchange for money or other consideration including but not limited to, a fixed price charge, admission fees, tip, gratuity, or other factor, based on the amount of food or meals sold or provided. B-7.02.06, Definitions — “Catering business” defined. — A business or entity that provides food and/or lodging, except that a business that engages solely in the sale of food shall not be a business and may not also be a service provider. The definition of “catering business” shall include all entities, partnerships and/or corporations selling food or meals to the public in exchange for money or other consideration including but not limited to, a fixed price charge, admission fees, tip, gratuity, or other factor, based on the amount of food or meals sold or provided. B-7.02.

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