§ 40-124. Tax levied.

Latest version.

Pursuant to F.S. ch. 205, a local business tax is hereby levied for the privilege of engaging in or managing any business, profession or occupation within the boundaries of the county, subject to the provisions of this article. The county tax collector is hereby authorized to issue a receipt and collect the tax thereon. No receipt shall be issued to a first time applicant unless such applicant has submitted a statement from the county planning and development services department and the fire marshal that the property on which the business will be operated is properly zoned and meets the minimum safety requirements.

(Ord. No. 2006-41A, § 3, 11-14-2006)

State law reference

Authority to levy business tax, F.S. § 205.032.

                    
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