§ 54-32. Persons subject to tax.

The local business tax established and provided in section 54-39 is hereby levied upon the following:

(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 this 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 this jurisdiction; or

(3)

Any person who does not qualify under subsection (1) or (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 Section 8 of Article I of the United States Constitution or by state law.

(Ord. No. 08-403, § 2, 8-21-2008)

State law reference

Authorized levy, F.S. § 205.042.