§ 54-33. Local business tax year.

Local business taxes levied under this article and the respective business tax receipt shall be valid for only one year. The local business tax year begins October 1 and expires on September 30 of the ensuing year. The local business tax shall be due and owing on October 1 of the local business tax year. Collection of the local business tax and issuance of the business tax receipt shall be accomplished by the city clerk, and the business tax receipt shall become available for purchase via payment of the local business tax beginning on August 1 for the ensuing local business tax year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. A partial business tax receipt may be issued by the city clerk for a new business, profession or occupation applying for a business tax receipt between April 1 and September 30 of the same year for the amount of half the applicable tax. This provision does not apply to delinquent or late renewals.

(Ord. No. 08-403, § 2, 8-21-2008)

State law reference

Local business tax due dates, expiration, etc., F.S. §§ 205.043(1)(c), 205.053.