Florida Statutes > Chapter 376 > § 376.71 Florida Statutes 376.71 – Registration fee and gross receipts tax; exemptions Current as of: 2023 | Check for updates | Other versions The registration fee and the gross receipts tax imposed under ss. 376.303(1)(d) and 376.70 do not apply to uniform rental companies or linen supply companies. Previous sectionNext section Chapter 376 Contents