§ 15-32. Requirements when business tax depends upon amount of capital, value of stock, number of employees, or multiple services.

(a)

In all cases where the amount required to be paid for a business tax receipt depends upon the amount of capital invested or value of goods or stock or property used in the business or number of employees during a given year or period, it shall be the duty of the person paying such business tax to file with the business tax division a sworn statement as to the required information and such other proof, including insurance carried, as may be required by the business tax division or as a condition precedent for the issuance of any such business tax receipt, and shall fill out any and all necessary forms in connection therewith as required by the business tax division. The individual paying the business tax shall be bound to submit for inspection and examination by the business tax division, either before or after the business tax receipt is issued, returns showing the number of employees during the last tax period, inventories last taken, stock books or amount of capital invested or the value of stock of goods, wares and merchandise or other property carried or used in such business.

(b)

The business tax division is authorized to propound interrogatories and to furnish forms or affidavits for the filing of such returns and to request the giving of any information necessary to determine the proper amount of business tax due, and the business tax division is authorized at any time during the tax year to make such investigation and inspection of the place of business and records of the persons required to pay the tax and the records of the unemployment compensation division, as the business tax division may determine necessary, in order to verify any returns or to determine the proper amount of the business tax.

(Code 1953, § 23-5; Ord. No. C-1154, § 1, 8-2-55; Ord. No. C-82-78, § 2, 9-21-82; Ord. No. C-89-50, § 3, 7-6-89; Ord. No. C-06-41, § 2, 12-19-06 )

State law reference

Persons subject to business tax, F.S. § 205.042.