§ 16-11. General provisions.

(a)

Compliance required. It shall be unlawful for any person, either directly or indirectly, to conduct any business or nonprofit enterprise, or to use in connection therewith any vehicle, premises, machine, or device, in whole or in part, for which a local business tax receipt or permit is required by any law or ordinance of this city without a local business tax receipt or permit therefor being first procured and kept in effect at all times as required by this article.

(b)

Special sales. This article shall apply to all businesses in the nature of special sales for which a local business tax receipt is required by any law or ordinance of the city; and it shall be unlawful for any person, either directly or indirectly, to conduct any sale except in conformance with the provisions of this article.

(c)

One act constitutes doing business. For the purpose of this chapter, any person shall be deemed to be in business or engaging in nonprofit enterprise, and thus subject to the provisions of this article when he does one act of:

(1)

Selling any goods or services.

(2)

Soliciting business or offering goods or service for sale or hire.

(d)

Agents responsible. The agents or other representatives of nonresidents who are doing business in the city shall be personally responsible for the compliance of their principals and of the businesses they represent with the provisions of this article.

(e)

Branch establishments. A local business tax receipt shall be obtained in the manner prescribed herein for each branch establishment or location of the business engaged in, as if each branch establishment or location were a separate business; provided that warehouses and distributing plants used in connection with and incidental to a business licensed [permitted] under the provisions of this article shall not be deemed to be a separate place of business or branch establishment.

(f)

Delivery only. No local business tax receipt shall be required of any person for any mere delivery in the city of any property purchased or acquired in good faith from such person at his regular place of business inside or outside the city where no intent by such person is shown to exist to evade the provisions of this article.

(g)

Local business tax receipt for each business. Each local business tax receipt holder shall be required to procure a separate city local business tax receipt for each business conducted by him in the city.

(h)

Business operating within city limits with a principal place of business outside the city limits. It shall be unlawful for any person, whether directly or indirectly, who represents a business or firm with a principal place of business that is not located within the city limits, to conduct any business within the city limits for which a local business tax receipt or permit is required, without first registering a valid local business tax receipt, competency certificate if required, and such other certificates as may be required by the city. Such individual shall pay a ten dollar ($10.00) per year administrative charge for the cost incurred by the city to maintain the records for the business or firm in question.

(i)

Local business tax receipt fee exemptions. Local business tax receipt fee exemptions shall be in compliance with Florida Statutes, Chapter 205, Sections 205.162 and 205.163.

(j)

Real estate agents. No local business tax receipt tax certificate shall be issued by the city to any real estate broker or real estate salesman doing business in the city who has not procured the proper registration certificate from the Florida Real Estate Commission as required by Florida Statutes, Chapter 475.

(k)

Special permits. The city license officer shall issue special permits without the payment of any local business tax receipt fees or other charges therefor, to any person or organization for the conduct or operation of a nonprofit enterprise, either regularly or temporarily, when he finds that the applicant operates without private profit, for a public, charitable, educational, literary, fraternal, or a religious purpose, with the approval of the city manager.

(l)

Evidence of competency. No local business tax receipt shall be issued to any person who is required by any provision of this Code or other ordinance of this city or state statute to have a certificate of competency or to have passed an examination before engaging in a business or profession in the city until there has been exhibited to the license officer satisfactory proof of having such certificate or of having passed such examination.

(Ord. No. 85-16, § 1, 7-23-85; Ord. No. 92-24, § 1, 11-10-92; Ord. No. 07-03, § 1, 2-13-07)