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The City Commission is authorized to issue a business tax receipt by ordinance to any and all businesses, occupations, and professions carried on or engaged in, either wholly within or in part within the corporate limits of the city, and to classify and define those businesses, occupations, and professions for the purpose of imposing business tax receipts. The Commission may impose on such classifications reasonable business taxes for the privilege of conducting the business or occupation within the corporate limits of the city. The amount of the business taxes shall not be dependent upon, nor related to the general state business tax receipt for similar classifications, nor the amounts allowed under general law for municipalities incorporated under the general state law, unless expressly prohibited by state statute. Penalties for refusal to pay the business tax receipt may be provided.
(Special Acts, Ch. 57-1754, §§ 123, 124) (‘58Code, § 22.01.1(a)) (Am. Ord. 2007-57, passed 7-10-07)
Section 113.10 is composed of provisions previously set out as sections 123 and 124 of the Charter. The transfer of those sections was at the specific request of the city, pursuant to the Municipal Home Rule Powers Act.
Local business tax receipts, see F.S. § 205.013 et seq.