603-94 Occupational License and Registration

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- 4 - (A) It is unlawful for any person to carry on or engage in any business, profession, or occupation described or designated in this chapter without having first applied and paid the license tax as provided herein and having lawfully in his possession, a valid and unrevoked license tax certificate for the current license year or shorter periodspecified, and having otherwise complied with the terms and provisions of this chapter. (B) Any sign, advertisement, building occupancy, directory listing or activity indicating that a business, calling, profession or occupation is being conducted at a' location within this municipality shall be prima facie evidence that the person is liable for a license certificate. ('C) Any person owing delinquent license taxes shall be required to pay such delinquent license taxes before being 'issued a new license tax certificate. SECTION 3: IMPOSITION AND' 'LEVY 'OF TAX. (A) ' 'A license tax hereby is imposed and levied upon and shall be collected from every person exercising the privilege of 'carrying on or engaging in any business, profession or occupation specified or described in this chapter, and who maintains a permanent business location or branch office within this municipality or within jurisdiction 'prescribed in Florida State Statutes and 'any person who transacts any business or engages in any occupation or profession in interstate commerce where such license tax is not prohibited by Section 8, Article 1 of the United States Constitution. "The license tax amount prescribed in the applicable fee section of this chapter, or prescribed elsewhere in this chapter or elsewhere in this Code, is the amount payable as a license tax for exercising the privilege of carrying on or engaging in any such business, profession, or occupation, for each license year or such shorter period as may be specified in this Code. • (B) Whenever any business, occupation or profession 'shall all into more than one of the classifications contained in the sched le set forth in this chapter, such occupation, business, or profess'on shall be required to comply with the license requirements and to pay the license tax imposed under or pertaining to each .classification or privilege. SECTION 4: FAILURE OF DUE NOTICE. It shall be no defense of nonpayment of any license fee required by this chapter that the licensee did not receive_ any bill or no ice that the same was due from the city. SECTION 5: OCCUPATIONAL LICENSE; DATES DUE AND DELINQUENT, PENALTIES, PRORATION. (A) Licenses to be renewed under this chapter shall go on sale beginning August 1st of each year and shall be due and payable, on October first of each year. Licenses are not valid' for more than one year and expire on 'September 30th of each year, except as otherwise provided' by law.' ' Any license not renewed' on or before October= first shall be considered delinquent and' subject to a delinquency penalty of ten percent (10%) between October first and October thirty-first, plus an additional five percent (5%) for each month of delinquency thereafter until paid; provided that the total delinquency shall not exceed twenty-five percent (25%) of the occupational license fee. (B) Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required occupational license tax within 150 days after the initial notice of the tax due, and who does not obtain the required occupational license is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00. (C) Part year license; limitation. OR P 3322 0117