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A local business tax receipt shall be required to cover every business advertised by sign, newspaper, magazine, or otherwise. Any such advertisement shall be considered evidence of conducting the business advertised and shall be a sufficient predicate for conviction by the court.
('69 Code, § 11-6) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)
A local business tax receipt shall be obtained in the manner prescribed herein for each branch establishment, outlet, or any other office or location of the business engaged in, as if each branch establishment, outlet, or other office or location were a separate business.
('69 Code, § 11-11) (Ord. 171, passed 11-13-67; Am. Ord. 634, passed 11-3-82; Am. Ord. 1576, passed 4-18-07) Penalty, see § 115.99
Statutory reference:
Authority to levy business tax on branch establishments, see F.S. § 205.042
No local business tax receipt shall be required of any person for any mere delivery in the city of any property purchased or acquired in good faith from that person at his regular place of business outside the city, where no intent to evade the provisions of this chapter by that person is shown to exist.
('69 Code, § 11-12) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)
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