09-1297 Business Tax Schedule Amendments

Home Browse Search

Sec. 26.32. Local business tax levied; applicability of tax. (a) There is levied a local business tax in the amounts set out In Section 26-45 for the privilege of engaging in or managing any business, profession or occupation within the City limits on the following persons: (1) Any person who maintains a permanent business location or branch office within the City, 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 City, for the privilege of engaging in or managing any profession or occupation within its jurisdiction, and any insurance company writing any ciass of insurance upon any person or property residing or located within the City. (3) Any person who does not qualify under the provisions of Subsection (a)(1) or (2) of this Section and who transacts any business or engages in any occupation or profession in interstate commerce, where such a license tax is not prohibited by aFliGIe Article 1, seGIieIl Section 8, of the United States Constitution. ... SECTION TWO: The Code of Ordinances of the City of Casseiberry, Part II, Chapter 26, Businesses, Article II, Local Business Tax, Section 26-37, Separate local business tax receipt required for each location and business, shall be amended as follows: Sectlon 26.37, Separate local business tax receipt required for each location, and business, and classification. Each local business tax receipt issued under this Article shall be issued for and apply to only one place of business within the City, If a person operates a business at more than one location, a separate receipt shall be required for each business location. Any person operating two or more unrelated businesses at a single location shall be required to have a separate receipt for each individual business or classification, Nothing In this Section shall conflict with F,S. ch, 205, (Code 1982, ~ 113.10; Ord, No, 06-1206, ~ 8, 10-9-06) SECTION THREE: The Code of Ordinances of the City of Casselberry, Part II, Chapter 26, Businesses, Article II, Local Business Tax, Section 26-38, Display of license; identification stickers, is amended as follows Sec. 26.38. Display of local business tax receipt; illeAtlfisatloA etiskeRl. (a) Every person engaged in a business which is conducted from a fixed place shall keep the local business tax receipt issued under this Article therefore posted in a conspicuous place upon the premises. - Ordinance 09-1297 Chapter 26 Businesses Page 2 of 8