06-1206 Local Business Tax - Laserfiche WebLink

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The purposes of this Article shall be to provide a method of regulating businesses within the City, to provide the means for IissRSiR!l ~ these businesses, and to provide additional rsvenue for all municipal services. SECTION 3: Section 26-29, ''Occupational Review Board", of the Code of Ordinances of the City of Casselberry, Florida, is hereby repealed in its entirety. Sec. 26-29. Oss~llatieAalliseRGe Rs':is'.~ Bears Reserved. SECTION 4: Section 26-30, "Right of Entry", of the Code of Ordinances of the City of Casselberry, Florida, is hereby amended to read as follows: Sec. 26-30. Right of entry. Representatives of the City authorized by the City Manager shall have the power and authority to enter, free of charge, during business hours, any place of business for inspection in connection with a IisSRGe local business tax required by this Article and demand exhibition of the required IissRse ssr-tifisals local business tax receiot. It shall be unlawful for any person having a IieeAse ser-tifisate local business tax receipt in his possession or under his control to fail or refuse to exhibit the lissRss ssFlifisals local business tax receipt on demand as required by this Section. SECTION 5: Section 26-31, "Determination of classification of business", of the Code of Ordinances of the City of Casselberry, Fiorida, is hereby amended to read as follows: Sec. 26-31. Determination of classification of business. If an applicant for a liseRse local business tax receipt under this Article disputes the classification assigned to his business, the City Manager shall decide the proper classification, reserving to the applicant the right to appeal ths decision of the City Manager to the City Commission. The decision of the City Commission as to proper classification shall be final. SECTION 6: Section 26-32, "Occupational tax levied; applicability of tax", of the Code of Ordinances of the City of Casselberry, Florida, is hereby amended to read as follows: Sec. 26-32. Ossl,jllatieAal Local Business Tax levied; applicability of tax. (a) There is levied aR::lLesS~flalieRalliGsRss 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: *** *** (b) liSSRSeG Local business tax~ required by this Article shall not be construed to exempt from other forms of taxation the property used in the liGSRSea taxed business. *** Ordinance 06-1206 Page 3 of 14