(A) Application.
(1) Every person engaged in or managing any business in the city is required to have a city business tax receipt, and before engaging in any business, profession, or occupation, make application for a business tax receipt by providing their names, professions, or occupation, and the location of the proposed place of business. The application shall be made by the individual, one of the partners, or an officer of the corporation, as the case may be, and no person shall engage in and manage the business, profession, or occupation until after having been so registered, and without first having obtained the required business tax receipt, and paid the amount of the business tax receipt.
(2) The application shall require a description of the proposed business activity on the premises by the applicant, and it shall be unlawful for any person to provide false information in any application for a business tax receipt, or to make a false statement or knowingly conceal a material fact regarding the operation or activity of the proposed business, or to otherwise commit a fraud in any such application.
(‘58 Code, § 22.05) (Ord. 487-A, passed - - ; Am. Ord. 97-7, passed 10-8-96; Am. Ord. 97-76, passed 7-22-97; Am. Ord. 2000-54, passed 4-25-00; Am. Ord. 2007-57, passed 7-10-07; Am. Ord. 2010-02, passed 10-27-09; Am. Ord. 2013-35, passed 1-8-13)
(B) Location.
(1) Except provided herein each applicant for a business tax receipt shall state and set out the exact location or locations at which the business shall be operated.
(2) Before issuing a business tax receipt it shall be the duty of the Development Services Director or designee to check the zoning applicable to the listed place of business, and if the applicable zoning regulations do not permit the practice of the profession or the conduct of business at the intended business location, he or she shall refuse to issue a business tax receipt for a business in a prohibited zone, unless the applicant can show a vested right for nonconforming use or a Zoning Board of Appeals variance. In such instances the particular exception must be endorsed on the application. Where a business tax receipt is issued for general use, and the applicant maintains no particular place of business, the business tax receipt should be marked: No Business Address - Pompano Beach.
(‘58 Code, § 22.05.1) (Ord. 487, passed - - ; Am.Ord. 72-47, passed 6-27-72; Ord. 75-31, passed 2-25-75; Am. Ord. 80-9, passed 10-23-79; Am.Ord.82-1, passed 10-20-81; Am. Ord. 86-6, passed 10-8-85; Am. Ord. 97-7, passed 10-8-96; Am. Ord. 2007-57, passed 7-10-07; Am. Ord. 2010-02, passed 10-27-09)
(C) A determination of eligibility for an applicant whose business constitutes a use relating to constitutionally protected First Amendment activity shall be made within 30 days of submission of all required application information, unless extended for a specific time period by written agreement between the city and applicant.
(Ord. 2007-57, passed 7-10-07)
(D) Denial.
(1) Any applicant for the issuance or renewal of any business tax receipt under this chapter who is delinquent as to payment to the city of any city tax, assessment, service charge, fee, or any judgment in favor of the city or other indebtedness to the city of any nature may be denied the issuance or renewal of the business tax receipt until the indebtedness has been paid, unless said debt is the subject of a timely and active appeal or other current litigation contesting the validity of the debt. Any such business may continue conducting its business activity during the time period in which the indebtedness, which resulted in non- renewal, is being contested in a court of competent jurisdiction.
(2) A party with standing to appeal the final determination with respect to the denial of an application for a business tax receipt for a business whose proposed operation is comprised of constitutionally protected First Amendment activity, shall be entitled as a matter of right, to seek immediate judicial review of such final determination by filing an appropriate pleading with the Circuit Court within 30 days of the date the determination is entered in writing.
(‘58 Code, § 22.05.2) (Ord. 75-52, passed 5-6-75; Am. Ord. 2007-57, passed 7-10-07) Penalty, see § 10.99