§ 7-27. Persons required to obtain local business tax receipt.

The following persons are required to have a local business tax receipt:

(1)

Any person who maintains a permanent business location or branch office within the city, for the privilege of engaging in or managing any business within its jurisdiction;

(2)

Any person who maintains a permanent business location or branch office within the city, for the privilege of engaging in or managing any profession or occupation within its jurisdiction;

(3)

Any person who does not qualify under the provisions of subsection (1) or subsection (2) and who transacts any business or engages in any occupation or profession in interstate commerce, if such local business tax is not prohibited by section 8 of Article 1 of the United States Constitution.

(Code 1972, § 11-1; Ord. No. 76-J, § 2(11-1(4)), 7-5-90; Ord. No. 76-07-A, § 15, 9-11-07)

State law reference

Similar provisions, F.S. § 205.042.