Fla. Stat. § 723.001 et seq. § 723.008
Applicability of chapter 212 to fees, penalties, and fines under this chapter.
Operative Text
The same duties and privileges imposed by chapter 212 upon dealers in tangible property respecting the collection and remission of tax; the making of returns; the keeping of books, records, and accounts; and the compliance with the rules of the enforcing agency in the administration of that chapter apply to and are binding upon all persons who are subject to the fee, penalty, and fine provisions of this chapter. However, the provisions of s. 212.12(1) do not apply to this chapter.
Florida Statute § 723.008 extends to mobile home park operators and others subject to fees, penalties, and fines under Chapter 723 the same administrative obligations that sales-tax dealers face under Chapter 212. This means those parties must collect and remit required fees, file returns, maintain books and records, and follow the rules of the administering agency — but the specific dealer discount provision found in § 212.12(1) does not carry over. The provision essentially borrows an existing compliance framework from Florida's sales-tax law and applies it to the mobile home park regulatory context.
Plain English — not legal advice.
Park owners and operators covered by Chapter 723 fees, penalties, or fines should be aware that § 723.008 imports the same recordkeeping, return-filing, and remittance obligations that apply to tangible-property dealers under Chapter 212. Compliant operators generally maintain organized books and accounts, submit required returns on schedule, and follow the administering agency's procedural rules. Notably, the dealer's collection allowance under § 212.12(1) does not apply here, so operators should not expect that credit when calculating amounts owed.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Section 723.008 establishes that the parties responsible for fees, penalties, and fines in your mobile home park community are held to a structured set of administrative duties — including recordkeeping and proper remittance — borrowed from Florida's Chapter 212 framework. If you believe a park operator is failing to meet these obligations, you may raise that concern with the relevant state agency overseeing Chapter 723 compliance or consult a tenant-rights organization familiar with Florida mobile home park law. Understanding that § 723.008 creates these parallel duties can be relevant context when evaluating whether fees or penalties have been properly assessed and documented.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 28, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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