§ 20-48. Compliance with article; required.

It shall be unlawful for any person, either directly or indirectly, to conduct any business, profession or occupation or to use in connection therewith any vehicle, premises, machine or device, in whole or in part, for which a business tax is required by any law or ordinance of this town, without paying such tax and receiving a business tax receipt from the town and kept in effect at all times as required by this article or other law or ordinances of the town. Such business tax shall be required of:

(1)

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

(3)

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

(Code 1978, § 9-3; Ord. No. XXIX, art. 3, 1-5-1973; Ord. No. 63, § 1(9-3), 9-16-1987)

State law reference

Similar provisions, F.S. § 205.042.