Fort Lauderdale |
Code of Ordinances |
Chapter 15. BUSINESS TAX RECEIPTS AND MISCELLANEOUS BUSINESS REGULATIONS |
Article II. LOCAL BUSINESS TAX |
§ 15-33. Separate business tax receipts required for each business; duration of business tax receipt.
(a)
Whenever an business tax is levied against any profession, trade, shop, or business classified in section 15-57, such business tax shall be required to be paid to carry on such business, whether it be connected or operated in conjunction with any other business or not, unless the contrary intention appears. The specific license classification shall apply to the business as opposed to the general classifications in the Code.
(b)
The business taxes levied against any trade, shop or business described in section 15-57 shall be paid by each person or entity engaged in such trade or running or operating such shop or business, unless the contrary appear.
(c)
The business taxes levied against the various professions, trades and businesses described in section 15-57 shall be for a yearly privilege, unless the contrary appear.
(Code 1953, § 23-9; Ord. No. C-1154, § 1, 8-2-55; Ord. No. C-89-50, § 5, 7-6-89; Ord. No. C-06-41, § 2, 12-19-06 )