§ 15-28. Required; payment.

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 the city's jurisdiction, or who transacts any business or engages in any occupation or profession in interstate commerce, if the business tax is not prohibited by Section 8, Article I of the United States Constitution, shall, on or before October first of each year and always before engaging in such business, profession, or occupation, pay for a business tax receipt and register with the business tax division, such registration to be kept for that purpose by the business tax division, her or his name, profession or occupation, and the location of the proposed or existing place of business. Such payment and registration shall be made by an individual authorized to bind the business entity. No person shall engage in or manage or be in charge of any business, profession, or occupation until a city business tax receipt, when required, for the current year has been obtained for such business, profession, or occupation and the proper business tax paid therefor.

(Code 1953, § 23-1; Ord. No. C-1154, § 1, 8-2-55; Ord. No. C-79-35, § 1, 5-1-79; Ord. No. C-82-78, § 2, 9-21-82; Ord. No. C-89-50, § 1, 7-6-89; Ord. No. C-06-41, § 2, 12-19-06 ; Ord. No. C-15-42 , § 1, 12-1-15)

State law reference

Local business tax authorized and persons upon whom tax is authorized, F.S. § 205.042.