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
GENERAL PROVISIONS
It is not intended by this chapter to repeal, abrogate, annul, or in any way impair or interfere with other provisions of this code. Where this chapter imposes a greater restriction upon persons, premises, or personal property than is imposed or required by such other provisions of this code, or by law, contract, or deed, the provisions of this chapter shall control.
('69 Code, § 11-2) (Ord. 171, passed 11-13-67)
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. All kinds of vocations, occupations, professions, enterprises, establishments, and all other kinds of activities and matters, together with all devices, machines, vehicles, and appurtenances used therein, any of which are conducted for private profit, or benefit, either directly or indirectly, on any premises in the city, or anywhere else within its jurisdiction.
CONTRACTOR. Any person who orders or is engaged in the business of accepting orders or contracts on a cost plus fixed fee, stated sum, percentage basis, or any combination thereof, or for compensation other than wages for doing work on or in any building or structure requiring the use of paint, stone, brick, mortar, cement, wood, structure, steel, iron, sheet iron, metallic piping, tin, lead, or any other building material or equipment; any paving or curbing on sidewalks or streets or on public or private property, using asphalt, brick, stone, cement, wood, or any combination; any excavating for foundations or any other purpose; constructing sewers, septic tanks, or docks; driving piling or constructing bridges, seawalls, or bulkheads of any description; or who is engaged in the business of building, remodeling, repairing, air conditioning or heating, razing or moving, whether by contract, fixed fee, subcontract, percentage, or any combination thereof, or for compensation other than wages.
LOCAL BUSINESS TAX RECEIPT. A local business tax receipt issued by the city for the purpose of maintaining and conducting a business, service, or profession.
MERCHANDISE or GOODS. Any goods, wares, commodities or services sold, leased, or exchanged during the usual course of business.
NEW LOCAL BUSINESS TAX RECEIPT. The initial local business tax receipt which is issued for a business, person, or any premises which has not been previously licensed during the past local business tax receipt year. This shall not include the transfer of location or transfer of ownership licenses.
PERSON. Includes any person as described in § 10.04 of this Code, or any officer, agent, employee, factor, or any personal representative thereof, in any capacity, acting either for himself, or for any other person, under either personal appointment or pursuant to law.
PLACE OF BUSINESS. Any permanent location where the business firm keeps any of its business records, or which is used as an operational site at which a customer or interested person may have direct contact in person with the merchant of the business or his duly authorized representative during the normal business hours of the day. PLACE OF BUSINESS shall be deemed to include parent companies, and any branch outlet or office of a parent company.
('69 Code, § 11-3) (Ord. 171, passed 11-13-67; Am. Ord. 634, passed 11-3-82; Am. Ord. 1576, passed 4-18-07)
(A) The agents or other representatives of principals who are doing business in the city shall be personally responsible for the compliance with this chapter of their principals and of the businesses they represent.
('69 Code, § 11-10)
(B) It shall be the duty of all officers and agents of any corporate licensee under this chapter to see that their corporations comply with the provisions of this chapter. All officers or agents of any corporation required by this chapter to be licensed, which shall do business without having paid the local business tax receipt tax imposed and procured such local business tax receipt, in accordance with the provisions of this chapter, shall be subject to the penalties prescribed for the violation hereof.
('69 Code, § 11-30) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07) Penalty, see § 115.99
LOCAL BUSINESS TAX RECEIPT
(A) It shall be unlawful for any person, either directly or indirectly, to conduct any business or nonprofit enterprise, or to use in connection therewith any vehicle, premises, machine, or device, in whole or in part, for which a local business tax receipt or permit is required by this chapter or any other chapter of this code, without a local business tax receipt or permit therefor being first procured and kept in effect at all such times as required by this chapter and other provisions of this code, and paying the required tax or fee therefor.
('69 Code, § 11-4)
(B) Exemption from the payment of the local business tax set forth in this chapter shall be allowed in such cases as are provided for in this chapter, and in the following cases as provided for by the laws of this state:
(1) Disabled veterans of the Spanish- American War, World War I, or World War II, and widows of those deceased veterans.
(2) Confirmed disabled persons, deaf and dumb persons, invalids physically incapable of manual labor, widows with minor dependents, and persons 65 years of age or older.
(3) Growers of farm and grove products, in connection with the growth and sale of those products, when sold by the grower.
('69 Code, § 11-8)
(C) The City Clerk shall require each applicant who wishes to seek the benefits of the exemptions from local business taxes, to make an affidavit setting out his disability, his financial condition, and the source of his income before the local business tax receipt shall be issued. Any person making a false affidavit and procuring a free privilege local business tax receipt thereby shall be guilty of perjury and punished under the law.
('69 Code, § 11-9)
(Ord. 171, passed 11-13-67; Am. Ord. 777, passed 2-5-86; Am. Ord. 1576, passed 4-18-07) Penalty, see § 115.99
Statutory reference:
Exemptions allowed disabled persons, see F.S. § 205.162
Exemptions allowed disabled veterans, see F.S. § 205.171
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