(1) The department shall collect from each cemetery company operating under the provisions of this chapter an annual license fee as follows:

(a) For a cemetery with less than $25,000 annual gross sales……….$250.

Terms Used In Florida Statutes 497.265

  • Cemetery: means a place dedicated to and used or intended to be used for the permanent interment of human remains or cremated remains. See Florida Statutes 497.005
  • Cemetery company: means any legal entity that owns or controls cemetery lands or property. See Florida Statutes 497.005
  • Control: means the possession, directly or indirectly, through the ownership of voting shares, by contract, arrangement, understanding, relationship, or otherwise, of the power to direct or cause the direction of the management and policies of a person or entity. See Florida Statutes 497.005
  • Department: means the Department of Financial Services. See Florida Statutes 497.005
  • License: includes all authorizations required or issued under this chapter, except where expressly indicated otherwise, and shall be understood to include authorizations previously referred to as registrations or certificates of authority in chapters 470 and 497 as those chapters appeared in the 2004 edition of the Florida Statutes. See Florida Statutes 497.005
(b) For a cemetery with at least $25,000 but less than $100,000 annual gross sales……….$350.
(c) For a cemetery with annual gross sales of at least $100,000 but less than $250,000……….$600.
(d) For a cemetery with annual gross sales of at least $250,000 but less than $500,000……….$900.
(e) For a cemetery with annual gross sales of at least $500,000 but less than $750,000……….$1,350.
(f) For a cemetery with annual gross sales of at least $750,000 but less than $1 million……….$2,250.
(g) For a cemetery with annual gross sales of at least $1 million but less than $5 million……….$3,250.
(h) For a cemetery with annual gross sales of $5 million or more……….$4,900.
(2) An application for license renewal shall be submitted, along with the applicable license fee, on or before December 31 each year in the case of an existing cemetery company and before any sale of cemetery property in the case of a new cemetery company or a change of ownership or control pursuant to s. 497.264. If the renewal application and fee are not received by December 31, the department shall collect a penalty in the amount of $200 per month or fraction of a month for each month delinquent. For the purposes of this subsection, a renewal application and fee submitted by mail shall be considered timely submitted and received if postmarked by December 31 of the applicable year.