City Ordinance, Chapt 111

Definitions

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning:

>Business, profession,  or  occupation.  Do [Does] not include the customary religious, charitable, or educational activities of nonprofit religious, nonprofit charitable, and nonprofit educational institutions in this city, which institutions are more particularly defined and limited as follows: 

Call center.  Any business from which greater than 95 percent of goods or services are ordered electronically or telephonically, including businesses which service existing clients. 

Charitable institutions.  Only nonprofit corporations operating physical facilities in this city at which are provided charitable services, a reasonable percentage of which are without cost to those unable to pay. 

Educational institutions.  State tax-supported or parochial, church, and nonprofit private schools, colleges, or universities conducting regular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Schools, the department of education, or the Florida Council of Independent Schools. Nonprofit libraries, art galleries, and museums open to the public are defined as educational institutions and eligible for exemption. 

Employee.  Any person hired to perform services in exchange for compensation and for which a W-2 will be issued. 

Religious institutions.  Churches and ecclesiastical or denominational organizations or established physical places for worship in this city at which nonprofit religious services and activities are regularly conducted and carried on, and also means church cemeteries. 

Retail business.  Any business whose majority of goods are sold directly to the ultimate consumer on site. 

Wholesale business.  Commodities sold in quantity for resale. 
Business tax.  The method by which the city grants the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. It does not mean any fees paid to any board, commission, or officer for permits, registration, examination, or inspection unless otherwise provided; these are deemed to be regulatory and in addition to, but not in lieu of any business tax imposed under the provisions of this chapter. 

Classification.  The method by which a business or group of businesses is identified by size or type, or both. 

Enterprise zone.  An area authorized to be an enterprise zone pursuant to F.S. § 290.0055. This subsection shall stand repealed on December 31, 2005, unless re-authorized by Florida legislation. 

Full time employee.  (FTE) Full time employee is equivalent to 40 man-hours of paid employment within a seven-day period. 
Person.  Any individual, firm, partnership, joint adventure, syndicate, or other group or combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary. 

Taxpayer.  Any person liable for taxes imposed under the provisions of this chapter; any agent required to file and pay any taxes imposed hereunder; and the heirs, successors, assignees, and transferees of any such person or agent. 
(Ord. 03-72, passed 5-12-03; Am. Ord. 04-73, § 1, passed 6-28-04; Am. Ord. 06-139, § 1, passed 1-8-07)
State law references:  F.S. § 205.022. 


Sec. 111.01.1.  Business tax division.
Business taxing authority is a division of the building department of the city.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.02.  Authority to levy.
(a)   The city council may levy a business tax for the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction. Such business tax may be levied on:
(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.
(3)   Any person who does not qualify under subsections (1) or (2) above, and who transacts any business or engages in any occupation or profession in interstate commerce, if such tax is not prohibited by Section 8 of Article I of the United States Constitution.
(b)   The business tax must be based upon reasonable classifications and must be uniform throughout any class.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, 1-8-07)

Sec. 111.03.  Compliance required.
The applicant shall provide the business tax division with copies of all licenses, certificates, or similar proofs of licensure relating to the applicant's occupation, when state regulated. The applicant shall further provide the business tax division with an affidavit stating the applicant has complied with all federal, state, and local laws, regulations, or rules and appropriate certificates, whether health certificates or otherwise, from all appropriate agencies relating to that occupation.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.04.  State license required.
(a)   Any person applying for a city business tax receipt to practice any profession regulated by the state department of professional regulation, or any board or commission thereof, must exhibit an active state certificate, registration, or license, or proof of copy of the same, before the city business tax receipt may be issued. Only persons applying for the first time for a city business tax receipt must exhibit such certification, registration, or license.
(b)   The state department of professional regulation shall, by August 1 of each year, supply to the business tax division a current list of professions it regulates and information regarding those persons for whom business tax receipts should not be renewed due to the suspension, revocation, or inactivation of such person's state license, certificate, or registration. The business tax division shall not renew such tax receipt unless such person can exhibit an active state certificate, registration, or license.
(c)   This section shall not apply to F.S. §§ 489.113, 489.117, 489.119, 489.131, 489.511, 489.513, 489.521, or 489.537.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)
Secs. 111.05--111.14.  Reserved.

ARTICLE II.  BUSINESS TAX REGULATIONS

Sec. 111.15.  Tax receipt required
(a)   Any person who falls under the categories set forth in subsection 111.02(a), is required to have a city business tax receipt and shall before October 1 of each year, and always before engaging in any business, profession, or occupation, make application for a city tax receipt and pay to the city the proper tax therefore.
(b)   It shall be unlawful for any person who is subject to this chapter to engage in or manage any business, profession, or occupation without paying the proper business tax to the city.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.16.  Business tax receipt application.
All applicants for tax receipts under this chapter shall file a written application on forms to be furnished by the business tax division. The application shall state the name, location, nature, or kind of activity to be conducted and the owner or owners of the business or profession. An application fee of $17.50 shall be assessed upon submittal. No person shall be granted a tax receipt to conduct any business not permitted under the ordinances of the city. No tax receipt shall be issued unless the Federal ID number of Social Security number is included.
(Ord. 03-72, passed 5-12-03; Am. Ord. 04-73, § 2, 6-28-04; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.17.  False or fraudulent application.
It shall be unlawful for any person to file a false or fraudulent application for a tax receipt or amended application for a tax receipt.
(Ord. 03-72, passed 5-12-03)

Sec. 111.18.  Issuance.
Upon completion of the application procedure and payment of the tax established under this chapter, the business taxing authority shall issue to the person paying the tax a receipt, signed by the business tax division, which tax receipt shall expire at the end of the period for which the tax receipt is issued.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.19.  Term; Proration of tax.
A business tax receipt is not valid for more than one year and all such tax receipts expire on September 30 of each year, except as otherwise provided by law. For each tax receipt obtained between October 1 and April 1, the full tax for one year shall be paid; and for each tax receipt obtained from April 1 to September 30, one-half of the full tax for one year shall be paid.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.20.  Transfer.
(a)   Any business tax receipt may be transferred to a new owner when there is a bona fide sale of the business, upon payment of a transfer fee and presentation of the original tax receipt and evidence of the sale.
(b)   Upon written request and presentation of the original tax receipt, any tax receipt may be transferred from one location to another location in the city upon payment of a transfer fee of up to ten percent of the annual tax, but not less than $3.00 nor more than $25.00.
(Ord. 03-72, passed 5-12-03)

Sec. 111.21.  Penalty.
In addition to the delinquent penalties provided for in section 111.22, any violation of this chapter shall be subject to the civil actions and penalties, including court and/or prosecution costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00. These provisions may be enforced by judicial action or proceedings brought before the Port St. Lucie Code Enforcement Board.
(Ord. 03-72, 5-12-03)

 

Sec. 111.22.  Due date; Delinquency.
(a)   All tax receipts shall be sold by the business tax division beginning August 1 of each year and shall be due and payable on or before September 30 of each year and shall expire on September 30 of the succeeding year. In the event September 30 falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following September 30. Provisions for partial tax receipts may be made as set forth in section 111.19. Those tax receipts not renewed when due and payable shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25 percent of the business tax for the delinquent establishment.
(b)   Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorneys' fees and additional administrative costs incurred as a result of collection efforts and a penalty of up to $250.00.
(c)   Any person engaging in or managing any business, occupation, or profession without first obtaining a local business tax receipt, if required, shall be subject to a penalty of 25 percent of the tax due, in addition to any other penalty.
(d)   Revocation or refusal to renew, doing business with Cuba. Any local governing authority issuing a business tax receipt to any individual, business, or entity under this section may revoke or refuse to renew such tax receipt if the individual, business, or entity, or parent company of such individual, business, or entity, is doing business with Cuba.
(e)   Requirement to report status of fictitious name registration. As a prerequisite to receiving a local business tax receipt under this section or transferring a tax receipt under § 205.033(2) or § 205.043(2), the applicant or new owner must present to the municipality either:
(1)   A copy of the applicant's or new owner's current fictitious name registration, issued by the Division of Corporations of the Department of State; or
(2)   A written statement, signed by the applicant or new owner, which sets forth the reason that the applicant or new owner need not comply with the Fictitious Name Act.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)
State law references:  F.S. § 205.053 and AGO 96-72. 

Sec. 111.23.  Business tax receipt for each location and occupation.
(a)   Whenever a business tax is levied, the tax shall be required to be paid to carry on the business whether it be connected or operated in conjunction with another business or not, unless a contrary intention appears. The business tax levied against any trade, shop, or business herein shall be paid by each person engaged in each trade, or running or operating the shop or business, unless a contrary intent appears. business tax receipts shall be issued to cover only one location, and only one of the occupations, or business classifications set forth in section 111.45.
(b)   Any person who is both a wholesale and a retail merchant shall obtain a business tax receipt representing the source of the majority of its business.
(c)   Any warehouse or storage depot conducting merchandise sales must secure a proper tax receipt in the classification, which applies to the operation.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)


Sec. 111.24.  Evidence of engaging in business.
(a)   The fact that any person reports himself to be engaged in any profession, occupation, or business, the transaction of which requires a tax receipt under this chapter, either by exhibiting a sign or advertisement, by advertising in any newspaper or in any other publication or periodical, or by the distribution of any advertising matter or material or in any other way indicating engagement in the business, profession, or occupation, shall be presumptive evidence of the liability of the person to pay a business tax under this chapter, regardless of whether any business has actually been transacted or not.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.25.  Display of business tax receipt.
Every person having a business tax receipt shall exhibit it when called upon to do so by an authorized officer of the city, and all tax receipts must be conspicuously displayed at all times.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.26.  Revocation.
Any business tax receipt issued by the city may be revoked by the city manager, or its designee, for cause, including but not limited to the following:
(1)   The tax receipt holder maintains or allows a nuisance to be maintained at the licensed premises. The term nuisance is defined as any activity or condition declared to constitute a public nuisance by the Florida Statutes, or this Code, or anything designated as a public nuisance by the city council.
(2)   The tax receipt holder has violated any county or city ordinance, state or federal statute, or rule or regulation pertaining to the activity which has been receipted pursuant to this section.
(3)   The tax receipt holder fails to comply with the fire prevention ordinances of the city after reasonable notice shall have been given to the tax receipt holder to eliminate or correct any condition in violation of such ordinances on the receipted premises.
(4)   The tax receipt holder repeatedly violates the Code.
(5)   The tax receipt holder knowingly made a false, misleading or fraudlent statement of fact in his/her application.
(a)   (1)   The notice shall be sent to the tax receipt holder by certified mail, return receipt requested or when mail would not be effective, by hand-delivery by the sheriff or other law enforcement officer, or by leaving the notice at the receipt holders usual place of residence with any person residing therein who is above 15 years of age and informing such person of the contents of the notice. In the event attempts at hand-delivery or mail notice prove unsuccessful, proof that notice was published in a newspaper of general circulation in St. Lucie County for a period of once each week for four consecutive weeks, together with evidence of the unsuccessful mail or hand-delivery attempts, shall be sufficient to satisfy the notice requirement of this section.
(2)   At the hearing before the city manager, or its designee, the tax receipt holder shall have the opportunity to offer, examine and cross-examine witnesses and to present evidence in support of his/his or its case and in rebuttal of the evidence offered against him/her or it. At the conclusion of the hearing the city manager, or its designee, shall make a determination. The determination shall be reduced to writing and signed by the city manager, or its designee, and filed in the office of the city clerk within ten days of the hearing and a copy shall be sent to the tax receipt holder by regular mail. The decision of the city manager, or its designee, shall be final and conclusive, unless the tax receipt holder takes an appeal to the city council, as provided in subsection (b). In the event an appeal is taken, the city manager's, or the designee's decision shall be stayed pending final disposition of the appeal.
(b)   Appeal.  A tax receipt holder may appeal the determination by the city manager, or its designee, to the city council. The appeal must be in writing setting forth the grounds therefore and must be filed in the office of the city clerk within ten (10) days after the mailing date of the determination, or its filing, whichever is later. A public hearing shall then be held before the city council no more than 30 days after receipt of the letter of appeal. The tax receipt holder shall be given at least seven days notice of the time and place of the public hearing. The tax receipt holder shall be given an opportunity to be heard at the public hearing and to present evidence and witnesses in support of its case. A majority vote of the city council is required to revoke the business tax receipt. 
(c)   Refund.  In the case of revocation of a tax receipt, no refund shall be made. 
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.27.  Reclassification and rate structure revisions.
Florida Statutes chapter 205, reclassification and rate structure revisions, is adopted in its entirety with the recommendations of the equity study commission.
(Ord. 03-72, passed 5-12-03)

Sec. 111.28.  Vending and amusement machines.
The business premises where coin-operated or token-operated machines that dispense products, merchandise, or services or where an amusement or game machine is operated must assure that any required municipal or county business tax receipt for the machine is secured. The term "vending machine" does not include coin-operated telephone sets owned by persons who are in the business of providing local exchange telephone service and who pay the business tax under the category designated for telephone companies in the municipalities, or a pay telephone service provider certified pursuant to F.S. 364.3375. The business tax for vending and amusement machines must be assessed based on the highest number of machines located on the business premises on any single day during the previous tax year or, in the case of new businesses, be based on an estimate for the current year. Replacement of one vending machine with another machine during the tax year does not affect the tax assessment for that year, unless the replacement machine belongs to a business tax classification that requires a higher tax rate. For the first year in which a municipality assesses a business tax on vending machines, each business owning machines located in the municipality must notify the municipality upon request, of the location of such machines. Each business owning machines must provide notice of the provisions of this section to each affected business premises where the machines are located. The business premises must secure the business tax receipt if it is not otherwise secured.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)
Secs. 111.29--111.39.  Reserved.

ARTICLE III.  BUSINESS TAX RECEIPT
Secs. 111.40--111.44.  Reserved.

Sec. 111.45.  Business tax schedule

The amount which shall be paid by persons engaging in or managing the following businesses, professions, or occupations is fixed as follows:

Category I. All tax receipts herein: $30.05.
Public service, including all persons not classified as a retail merchant, wholesale dealer, broker, manufacturer, or professional, who perform some service for the public in return for a consideration, and all persons not otherwise classified in this schedule.

Category V. Merchant Tax Schedule

Merchants, retail, wholesale (provided that the tax receipt shall permit but one location) when the average value of stock goods carried is as follows:
(1)   Not exceeding $500.00 . . . $60.09
(2)   More than $500.00, but not in excess of $5,000.00 . . . 84.35
(3)   Each additional $1,000.00 or fraction thereof . . . 5.80

Category VI. Manufacturer Tax Schedule

Manufacturing. Each person engaged in the operation of any manufacturing business is required to cover its operation by obtaining a manufacturer's occupational tax receipt, as follows:
(1)   Not exceeding one employee . . . $23.15
(2)   Not exceeding two employees . . . 34.75
(3)   More than two and not exceeding eight employees . . . 81.04
(4)   More than eight and not exceeding 20 employees . . . 231.53
(5)   For each additional 20 employees . . . 57.89

Category VII. Adult Entertainment Establishments

All Businesses Herein: $578.81
Adult Entertainment Establishment. As defined in Chapter 113 of this Code of Ordinances.

Category VIII

In the event any type of business is not listed above, the city reserves the right to determine the appropriate category.

(Ord. 03-72, passed 5-12-03; Am. Ord. 04-73, § 3, 6-28-04; Am. Ord. 06-139, § 1, passed 1-8-07)
Secs. 111.46--111.59.  Reserved.

ARTICLE IV.  EXEMPTIONS

Sec. 111.60.  Enterprise zones.
(a)   Notwithstanding the provisions of subsection 111.02(b)(1), the city council may authorize by appropriate resolution or ordinance adopted pursuant to the procedure established in F.S. 205.042, the exemption of 50 percent of the business tax levied for the privilege of engaging in or managing any business, profession, or occupation in the city when such privilege is exercised at a permanent business location or branch office located in an enterprise zone.
(b)   Such an exemption applies to each classification for which a business tax receipt is required. Classifications shall be the same in an enterprise zone as elsewhere in the city. Each business tax receipt issued with the exemption authorized in this section shall be in the same general form as all other business tax receipts and shall expire at the same time as those other tax receipts expire. Any tax receipt issued with the exemption authorized in this section is nontransferable. The exemption authorized in this section does not apply to any penalty authorized in section 111.21(b).
(c)   The business tax division shall issue to each person who may be entitled to the exemption a tax receipt pursuant to the provisions contained in this section. Before a tax receipt with such exemption is issued to an applicant, the business tax division must, in each case, be provided proof that the applicant is entitled to such exemption. Such proof shall be made by means of a statement filed under oath with the business tax division that the permanent business location or branch office of the applicant is located in an enterprise zone.
(d)   Any tax receipt obtained with the exemption authorized in this section by the commission of fraud shall be deemed null and void. Any person who has fraudulently obtained such exemption and thereafter engages, under color of the tax receipt, in any business, profession, or occupation requiring the tax receipt is subject to prosecution for engaging in a business, profession, or occupation without having the required tax receipt under the laws of the state.
(e)   In the event an area authorized to be an enterprise zone pursuant to F.S. § 290.0055 has not yet been approved pursuant to F.S. § 290.0065, the city council may enact the appropriate ordinance or resolution authorizing the exemption permitted in this section; however, such ordinance or resolution will not be effective until such area is approved pursuant to F.S. § 290.0065.
(f)   This sub-section shall stand repealed on December 31, 2005; and no tax receipt shall be issued with the exemption authorized in this section for any period beginning on or after January 1, 2006.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.61.  Motor vehicles.
Vehicles used by any person taxed under this chapter for the sale and delivery of tangible personal property at either wholesale or retail from his place of business on which a business tax is paid shall not be construed to be separate places of business, and no business tax may be levied on such vehicles or the operators thereof as salesman or otherwise.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.62.  Agricultural products.
(a)   No business tax shall be required of any natural person for the privilege of engaging in the selling of farm, grove, horticultural, floricultural, tropical, piscicultural, or tropical fish farm products, or products manufactured there-from, except intoxicating liquors, wine, or beer, when such products were grown or produced by such natural person in the city.
(b)   A wholesale farmers' produce market shall have the right to pay a tax of not more than $200.00 for a tax receipt that will entitle the market's stall tenants to engage in the selling of agricultural and horticultural products therein, in lieu of such tenants being required to obtain individual business tax receipts to so engage.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.63.  Disabled, aged, or widowed persons.
(a)   All disabled persons physically incapable of manual labor, widows, with minor dependents, and persons 65 years of age or older, with not more than one employee or helper, and who use their own capital only, not in excess of $1,000.00 shall be allowed to engage in any business or occupation without being required to pay for a business tax receipt. The exemption provided by this section shall be allowed only upon the certificate of a reputable physician that the applicant claiming the exemption is disabled, the nature and extent of the disability being specified therein, and in case the exemption is claimed by a widow with minor dependents, or a person over 65 years of age, proof of the right to the exemption shall be made.
(b)   Any person entitled to the exemption provided by this section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a tax receipt which shall have plainly stamped or written across the face thereof the fact that it is issued under this section, and the reason for the exemption shall be written thereon.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.64.  Veterans.
(a)   Any bona fide, permanent resident elector of the state and this city who served as an officer or enlisted person during any of the periods specified in F.S. 1.01(15) in the Armed Forces of the United States, National Guard, or United States Coast Guard or Coast Guard Reserve, or any temporary member thereof, who has actually been, or may hereafter be reassigned by the Air Force, Army, Navy, Coast Guard, or Marines to active duty during any war, declared or undeclared, armed conflicts, crises, or the like, who was honorably discharged from the service of the United States, and who at the time of his or her application for the business tax receipt as hereinafter mentioned is disabled from performing manual labor shall, upon sufficient identification, proof of being a permanent resident elector in the state and this city, and production of an honorable discharge from the service of the United States:
(1)   Be granted a business tax receipt to engage in any business or occupation which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood and for which the tax receipt does not exceed the sum of $50.00 for each without payment of any tax otherwise provided for by law; or
(2)   Be entitled to an exemption to the extent of $50.00 on any business tax receipt to engage in any business or occupation which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood when the tax receipt for such business or occupation shall be more than $50.00. The exemption heretofore referred to shall extend to and include the right of the receipt holder to operate an automobile-for-hire not exceeding five-passenger capacity, including the driver, when it shall be made to appear that such automobile is bona fide owned or contracted to be purchased by the receipt holder, is being operated by him or her as a means of livelihood, the proper tax for the operation of such motor vehicle for private use has been applied for and attached to the motor vehicle, and the proper taxes therefore paid.
(b)   When any such person shall apply for a tax receipt to conduct any business or occupation for which the tax as fixed exceeds the sum of $50.00, the remainder of the tax in excess of $50.00 shall be paid.
(c)   The business tax division shall issue to such persons as may be entitled hereunder a tax receipt pursuant to the foregoing provision and subject to the conditions thereof. Such tax receipt when issued shall be marked across the face thereof "Veterans Exempt Tax Receipt-Not Transferable." Before issuing the same, proof shall be duly made in each case that the applicant is entitled under the conditions of this section to receive the exemption herein provided for. The proof may be made by establishing to the satisfaction of the business tax division, by means of certificate of honorable discharge or certified copy thereof, that the applicant is a veteran within the purview of this section and by exhibiting:
(1)   A certificate of government-rated disability to an extent of ten percent or more;
(2)   The affidavit or testimony of a reputable physician who personally knows the applicant and who makes oath that the applicant is disabled from performing manual labor as a means of livelihood;
(3)   The certificate of the veteran's service officer of the county in which the applicant lives, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is disabled and entitled to receive a tax receipt within the meaning and intent of this section;
(4)   A pension certificate issued to him or her by the United States by reason of such disability; or
(5)   Such other reasonable proof as may be required by the business tax division to establish the fact that such applicant is so disabled.
(d)   All tax receipts issued under this section shall be in the same general form as other tax receipts and shall expire at the same time as such other tax receipts are fixed to expire.
(e)   All tax receipts obtained under the provisions of this section by the commission of fraud shall be deemed null and void. Any person who has fraudulently obtained any such tax receipt, or who has fraudulently received any transfer of a tax receipt issued to another, and has thereafter engaged in any business or occupation requiring a tax receipt under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required tax receipt under the laws of the state. Such tax receipt shall not be issued in any city other than the city wherein said veteran is a bona fide resident citizen elector, unless such veteran applying therefore shall produce to the business tax division a certificate of the tax collector of his or her home city to the effect that no exemption has been granted to such veteran in his or her home city under the authority of F.S. 205.171.
(f)   The unremarried spouse of the deceased disabled veteran of any war in which the United States Armed Forces participated will be entitled to the same exemptions as the disabled veteran.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.65.  Churches.
Nothing in this chapter shall be construed to require a tax receipt for practicing the religious tenets of any church.
(Ord. 03-72, passed 5-12-03)

Sec. 111.66.  Charities.
No business tax receipt shall be required of any charitable, religious, fraternal, youth, civic, service, or other such organization when the organization makes occasional sales or engages in fund-raising projects when the projects are performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.67.  Mobile homes.
This city does not require a duly licensed mobile home dealer or a duly licensed mobile home manufacturer, or an employee of such dealer or manufacturer, who performs setup operations as defined in F.S. § 320.822, to be taxed to engage in such operations. However, such dealer or manufacturer shall be required to obtain a tax receipt for his permanent business location or branch office, which tax receipt shall not require for its issuance any conditions other than those required by F.S. ch. 320.
(Ord. 03-72, passed 5-12-03)


Sec. 111.68.  Pharmacy, the practice of.
This city shall not issue a business tax receipt to operate a pharmacy unless the applicant shall first exhibit a current permit issued by the state board of pharmacy. However, no business tax receipt shall be required in order to practice the profession of pharmacy.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.69.  City vendors.
No business tax shall be required of any person if the only activity engaged in by that person which would otherwise require a business tax receipt is the contracting for the sale and delivery of goods and services directly to the city.
(Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.70.  Assisted living facilities.
The city will not issue a business tax receipt for the operation of an assisted living facility pursuant to part III of chapter 400, Florida Statutes, without first ascertaining that the applicant has been licensed by the Agency for Health Care Administration to operate such facility at the specified location or locations. The Agency for Health Care Administration shall furnish to local agencies responsible for issuing business tax receipts sufficient instructions for making the above required determinations.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.71.  Prerequisite for issuance of pest control occupational tax receipt.
The city will not issue a business tax receipt to any pest control business coming under chapter 482, Florida Statutes, unless a current license has been procured from the Department of Agriculture and Consumer Services for each of its business locations in that municipality. Upon presentation of the requisite license from the department and the required fee, a business tax receipt shall be issued by the municipality in which application is made.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.72.  Health studios; consumer protection.
The city shall not issue or renew a business tax receipt for the operation of a health studio, pursuant to Florida State Chapters 501.012--501.019, or ballroom dance studio, pursuant to Florida Statute 501.143, unless such business exhibits a current license, registration, or letter of exemption from the Department of Agriculture and Consumer Services.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.73.  Sellers of travel; consumer protection.
The city shall not issue or renew a business tax receipt to engage in business as a seller of travel, pursuant to part XI of chapter 559, Florida Statutes, unless such business exhibits a current registration or letter of exemption from the Department of Agriculture and Consumer Services.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)

Sec. 111.74.  Telemarketing businesses; consumer protection.
The city will not issue or renew a business tax receipt for the operation of a telemarketing business, under Florida Statutes 501.604 and 501.608, unless such business exhibits a current license or registration from the Department of Agriculture and Consumer Services or a current affidavit of exemption.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)
Secs. 111.75--111.79.  Reserved.

ARTICLE V.  ADMINISTRATION

Sec. 111.80.  Business tax division to determine classification.
(a)   In all cases where the amount required to be paid for a tax receipt depends upon the amount of capital invested, or the value of goods or stock or property used in the business, or the number of employees during a given year or period, it shall be the duty of the person applying for the tax receipt to file with the business tax division a sworn statement as to the required information and such other proof, including insurance carried, as may be required by the business tax division or a condition precedent for the issuance of any tax receipt. The applicant shall fill out any and all necessary forms in connection therewith as required by the business tax division. The applicant shall be bound to submit for inspection and examination by the business tax division, either before or after the tax receipt is issued, returns showing the number of employees during the last taxing period, inventories last taken, stock books, or amount of capital invested, or the value of stock goods, wares, merchandise, or other property carried or used in the business.
(b)   The business tax division is authorized to propound interrogatories and furnish forms for the filing of returns and to request the giving of any information to enable it to determine the proper amount of tax due. The business tax division is authorized, at any time during the taxing year, to make such investigation and inspection of the place of business and records of the persons required to pay the tax and the records of the unemployment compensation division, as the business tax division may determine necessary in order to verify returns or to determine the proper amount of tax.
(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)