Sec. 13-1. Purpose; imposition and levy of tax.
   The governing body of Boynton Beach hereby establishes the City of Boynton Beach Business Tax Receipt Code and levies a Business Tax Receipt tax for the privilege of engaging in or managing any business, profession or occupation within its jurisdiction, pursuant to F.S. Ch. 205, as amended from time to time. The Business Tax Receipt tax is levied on:
      (1)   Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any business within its jurisdiction.
      (2)   Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any profession or occupation within its jurisdiction.
      (3)   Any person who does not qualify under subsection (1) or subsection (2) and who transacts any business or engages in any occupation or profession in interstate com-merce, if the Business Tax is not prohibited by Sec. 8 of Article 1 of the United States Constitution.
      (4)   Any person applying for or renewing a local business tax receipt for a business tax to practice any profession regulated by the Florida Department of Business and Professional Regulation, or any board or commission thereof, must exhibit an active state certificate, registration, or license, or proof of copy of the same, and a current use and occupancy certificate for the location associated with the business activity before a local business tax receipt may be issued.
(Ord. No. 94-15, § 1, 6-21-94; Ord. No. 95-22, § 2, 7-5-95; Ord. No. 06-096, § 2, 1-2-07; Ord. No. 12-012, § 2, 7-3-12; Ord. No. 14-018, § 2, 9-3-14)