Section
General Provisions
115.01 Short title
115.02 Scope of regulations
115.03 Definitions
115.04 Responsibility of officers and agents for compliance
Local Business Tax Receipts
115.10 Local business tax receipt required; exemptions
115.11 Advertising as evidence of conducting business
115.12 Separate local business tax receipt for branch establishments
115.13 No local business tax receipt required for deliveries only
115.14 Special permits for non-profit organizations
115.15 Application for local business tax receipt; fee
115.16 Processing of local business tax receipt application
115.17 Approval of business location required
115.18 Local business tax receipt to be issued in real name of applicant
115.19 Insignia or decal issued along with local business tax receipt; fee
115.20 Denial of local business tax receipt application; appeal
115.21 Term of local business tax receipt
115.22 Renewal of local business tax receipt
115.23 Lost or stolen local business tax receipt; issuance of duplicate local business tax receipt
115.24 Transfer of local business tax receipt; change of location or ownership
115.25 Posting of local business tax receipt or insignia for inspection
115.26 Obtaining local business tax receipt by false statements
115.27 Local business tax receipt obtained illegally no protection in court action
115.28 Local business tax receipt does not permit illegal activity
115.29 Local business tax receipts revocation; guidelines; review criteria; hearing and appeal procedures
Local Business Tax
115.35 Local business tax receipt fee schedule
115.36 Business falling under more than one classification; highest fee to be paid
115.37 Tax to be paid annually; when tax for one-half year to be paid
115.38 Rebate of tax prohibited; exception
115.39 Delinquency of payment; penalty
Administration and Enforcement
115.45 Local Business Tax Receipt Inspector; powers and duties
115.46 Inspection of businesses, books
115.47 Written notice of violations
115.99 Penalty
Statutory reference:
Authority to level local business taxes, see F.S. § 205.042