Florida Statutes Title XXIII. Motor Vehicles § 320.0655. Permanent license plates for governmental entities and volunteer fire departments

(1) A permanent license plate shall be issued for any motor vehicle owned or exclusively operated by the state or by any county, municipality, or other governmental entity.  All such license plates shall be of a distinctive color, different from that of plates issued under s. 320.06.  Such plate shall be displayed as required by s. 316.605 and shall be removed upon the sale of the vehicle or when the vehicle otherwise becomes ineligible for the permanent plate.  If it has become lost, mutilated, or destroyed, the plate may be replaced as provided by s. 320.0607.  The use of such plate on any vehicle other than one authorized in this subsection is prohibited, except as approved by the department.  However, such plate may be used on a vehicle loaned, rented, or leased to a district school board for the purpose of providing driver education training.

(2) A permanent license plate shall be issued for any motor vehicle owned and exclusively operated by a volunteer fire department, which plate shall be of a distinctive color.  The plate shall be displayed as required by s. 316.605 and shall be removed upon sale of the vehicle or when the vehicle otherwise becomes ineligible for the permanent plate.  If it has become lost, mutilated, or destroyed, the plate may be replaced as provided by s. 320.0607.  The use of such plate on any vehicle other than one authorized in this subsection is prohibited, except as approved by the department.

(3) Any motor vehicle issued a license plate pursuant to this section is exempt from the requirement to pay annual license taxes pursuant to s. 320.08 but must pay the fee provided by s. 320.10(2).