¹199.032  Levy of annual tax.--An annual tax of 1 mill is imposed on each dollar of the just valuation of all intangible personal property that has a taxable situs in this state, except for notes and other obligations for the payment of money, other than bonds, which are secured by mortgage, deed of trust, or other lien upon real property situated in the state. This tax shall be assessed and collected as provided in this chapter.

History.--s. 1, ch. 71-134; s. 1, ch. 71-987; s. 2, ch. 76-130; s. 13, ch. 83-216; s. 2, ch. 85-342; s. 6, ch. 89-356; s. 1, ch. 90-132; s. 20, ch. 90-203; s. 1, ch. 92-319; s. 4, ch. 99-242; s. 2, ch. 2000-173.