(A) A local business tax is hereby imposed and levied upon and shall be collected from every person who:
(1) Exercises the privilege of carrying on or engaging in any business, occupation or profession specified or described in this chapter;
(2) Maintains a permanent business location or branch office within this municipality or within this jurisdiction as prescribed in Florida Statutes; and
(3) Transacts any business or engages in any occupation or profession in interstate commerce where such local business tax is not prohibited by Section 8, Article 1 of the United States Constitution.
(B) The local business tax amount prescribed in this chapter is the amount payable for exercising the privilege of carrying on or engaging in any such business, occupation or profession for each local business tax year or such shorter period as may be specified in this chapter.
(C) All local business tax receipts provided for herein shall be issued for and apply to only one location or place of business.
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-2007-07, passed 4-18-07)