§ 10-26. Levy.

A business tax receipt for the privilege of engaging in or managing any business, profession or occupation within the town is hereby levied. Such business tax receipt is levied on the following:

(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.

(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.

(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 business tax receipt is not prohibited by Section 8 of Article 1 of the United States Constitution.

(Code 1978, § 7-1(a); Ord. No. 08-2, § 2, 8-15-08)

State law reference

Similar provisions, F.S. § 205.042.