§ 70-94. Application; local business tax receipt required; exemptions.

(a)

An application for a new business tax receipt or the renewal of an existing business tax receipt shall be accompanied by payment of the appropriate application fee. The amount of these fees shall be established and may be periodically revised through a resolution of the village commission. These fees are intended to cover the costs associated with the processing of applications and renewals by village staff. A business tax receipt must be obtained from the village within 30 days of the opening or establishment of the business, profession or occupation in the village. It shall be unlawful for any person to engage in any trade, business, profession or occupation within the village without a business tax receipt or upon a business tax receipt issued upon false statements made by any person or in their behalf.

(b)

It shall be unlawful for any person, either directly or indirectly, to conduct any business, profession or occupation, or 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 the village without a local business tax receipt or permit being first procured and kept in effect at all times as required by this article or other laws or ordinances of the village. Local business taxes shall be required of the following:

(1)

Any person who maintains a permanent business location or branch office within the municipality 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 municipality for the privilege of engaging in or managing any profession or occupation within its jurisdiction.

(3)

Any person who does not qualify under the provisions of subsections (a)(1) or (a)(2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce if the business tax is not prohibited by Article 1, Section 8 of the United States Constitution.

(c)

Religious, charitable, fraternal, service, youth or civic organizations, disabled veterans, confirmed physically or mentally challenged individuals, persons 65 years of age or older, or otherwise exempt by state statute shall be allowed the same exemptions as such persons are or shall be entitled to by law in connection with state and county licenses. Any person entitled to an exemption by this subsection shall, upon application and furnishing necessary proof, be issued a certificate of registration which shall have the reason for such exemption plainly written or typed across the face thereof.

(d)

The tax provided in the business tax schedule for architects, auditors or accountants, dentists, engineers, lawyers, physicians and surgeons, real estate salesmen, or other professions shall be construed to mean that each individual shall pay the tax, whether practicing individually or in partnership or association with other individuals.

(e)

The person applying for the business tax receipt shall attest and certify in affidavit form on the application, the type and nature of all businesses, professions and/or occupations being conducted at the location for which the receipt is being requested. Any person applying for a receipt based upon stock of merchandise must also attest and certify that full and complete information has been furnished relative to the stock that has been provided with the application. The village's land development director or finance director may require the applicant to disclose such other relevant information as the applicant's full name, address, and the applicant's relationship to the business for which the business tax receipt is requested.

(f)

As a prerequisite to receiving a local business tax receipt or transferring a business license under section 70-98, the applicant or new owner must present to the village 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.

(g)

Any person applying for a local business tax receipt to practice any profession regulated by the department of business and professional regulation, or any board or commission thereof, must produce an active state certificate, registration, or license, or proof of copy of the same, before a business tax receipt may be issued. Thereafter, only persons applying for the first time for a receipt must exhibit such certification, registration, or license.

(h)

Any person applying for a business tax receipt to operate a pharmacy must produce a current permit issued by the board of pharmacy; however, no such receipt is required to practice the profession of pharmacy.

(i)

Any person applying for a business tax receipt to operate an assisted living facility pursuant to F.S. ch. 400, pt. III, must produce a current license issued by the agency for health care administration to operate such facility at the specified location or locations.

(j)

Any person applying for a business tax receipt to operate a pest control business regulated under F.S. ch. 482, must produce a current license issued by the department of agriculture and consumer services for each of its business locations in the village.

(k)

Any person applying for a business tax receipt to operate a health studio pursuant to F.S. §§ 501.012—501.019 or ballroom dance studio pursuant to F.S. § 501.143, must produce a current license, registration, or letter of exemption from the department of agriculture and consumer services.

(l)

Any person applying for a business tax receipt to engage in business as a seller of travel pursuant to F.S. ch. 559, pt. XI, must produce a current registration or letter of exemption from the department of agriculture and consumer services.

(m)

Any person applying for a business tax receipt to operate a telemarketing business under F.S. §§ 501.604 and 501.608, must produce a current license or registration from the department of agriculture and consumer services or a current affidavit of exemption.

(n)

A receipt may not be issued unless the federal employer identification number or social security number is obtained from the person to be taxed.

(o)

First time applicants must present, when applicable, a current village-issued zoning confirmation letter that certifies the premises conforms to the appropriate zoning regulations and that the business operator has obtained all necessary permits, approvals, and licenses needed to operate. The confirmation letter shall include but is not limited to, certification by the village that the premises has passed all required fire inspections, building inspections, and zoning reviews, and other village-conducted reviews and inspections, in order to demonstrate that the business, occupation, or profession is operational and actively engaged in the business for which the business tax receipt has been requested and that the premises is in compliance with the Village Code.

(p)

Whenever any occupation, business, profession or privilege shall fall into more than one of the classifications contained in the business tax schedule, such occupation, business, profession or privilege shall comply with the business tax requirements of each such classification or privilege.

(Code 1994, § 58-79; Ord. No. 2007-01, § 6, 1-11-2007)