(a) Notwithstanding the provisions any state law, the Town Commission may authorize by appropriate resolution or ordinance, adopted pursuant to the procedure established in Chapter 205, Florida Statutes, the exemption of 50% of the business tax levied for the privilege of engaging in or managing any business, profession or occupation in the town when such privilege is exercised at a permanent business location or branch office located in an enterprise zone.
(b) Such exemption applies to each classification for which business tax certificate is required in the jurisdiction. Classifications shall be the same in an enterprise zone as elsewhere in the jurisdiction. Each town business tax paid with the exemption authorized in this section shall be in the same general form as the other town taxes and shall expire at the same time as the others expire as fixed by law. Any tax paid with the exemption authorized in this section is nontransferable. The exemption authorized in this section does not apply to any penalty authorized in § 65-6.
(c) If the town provides the exemption authorized in this section, it shall issue to each person who may be entitled to the exemption a tax receipt pursuant to the provisions contained in this section. Before a tax receipt with such exemption is issued to an applicant, the town must, in each case, be provided proof that the applicant is entitled to such exemption. Such proof shall be made by means of a statement filed under oath with the Town Clerk, which statement indicates that the permanent business location or branch office of the applicant is located in an enterprise zone located within the town.
(d) Any business tax receipt obtained with the exemption authorized in this division by the commission of fraud upon the issuing authority shall be deemed null and void. Any person who fraudulently obtains an exemption and thereafter engages, under color of such payment in any business, profession or occupation requiring such payment is subject to prosecution for engaging in a business, profession or occupation without having paid the required business tax under the laws of the State of Florida and the provisions of this chapter.
(e) In the event an area authorized to be an enterprise zone pursuant to Section 290.0055, Florida Statutes, has not yet been approved pursuant to Section 290.0065, Florida Statutes, the Town Commission may enact the appropriate ordinance or resolution authorizing the exemption permitted in thin section; however, such ordinance or resolution will not be effective until such area is approved pursuant to Section 280.0065, Florida Statutes.
(f) No business tax receipt issued with the exemption authorized in this section for any period beginning on or after October 1, 1994.
(Ord. 2007-04, adopted 6-6-07)