Hi Mike, I just caught one the other day, using a live trap.
Found the following on line...
it's legal to relocate them here in Florida. However, it's not legal to relocate them on public lands. You must do so on private land that you have permission to relocate on. Remember, relocated raccoons want to get back to their original territory, so you should bring them at least ten miles - yes, ten miles - from the capture site.