545 Occupational Licenses - Laserfiche WebLink

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each year and ending on September 30th of the following year. Merchandise: "Merchandise" shall mean any goods, wares, commodities or items more specifically enumerated herein which are bought, sold, rented or leased in the normal course of business or trade. Merchant: Any person, firm or corporation engaged in the business of selling merchandise at retail or wholesale, including merchandise agencies, merchandise brokers, dealers, distributors, jobbers, buying clubs and all others whose business includes that sale of merchandise; except a manufacturer or processor who creates or fabricates an entirely new or different product or article from inventory and those businesses which pay an additional occupational license fee based upon the number of employees. Vendors of feed or flour, bottling works, processors of bakery and dairy products, stoneworks and other persons who do not create an entirely new or different article shall be deemed merchants for the purposes of this Chapter. Merchant, retail: Any merchant who sells to the consumer or for any purpose other than resale. Merchant, wholesale: Any merchant who sells to another for the purpose of resale. Sales to governmental entities shall be considered wholesale sales. Occupation: Any person who maintains a permanent business location or branch office within the City of Zephyrhills for the privilege of engaging in or managing any occupation ' within the City; or any person not maintaining a permanent business location or branch office within the City of Zephyrhills who engages in any occupation in the City, except a person engaging in those activities upon which an occupational license fee is prohibited by_ Section 8 of Article I of the United States Constitution or by Florida Statutes. Person: Any individual, firm, partnership, joint venture, syndicate or other group or . combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver or other fiduciary and shall include the plural as well as the singular. Profession: Any person who maintains a permanent business location or branch office within the City of Zephyrhills for the purpose of engaging in or managing any profession within the City; or any person not maintaining a permanent business location or branch office within the City of Zephyrhills who engages in any profession in the City, except a person engaging in those activities upon which an occupational license fee is prohibited by Section 8 of Article I of the United States Constitution or by Florida Statutes. Religious Institutions: Churches and ecclesiastical or donominational organizations or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on, and also church cemeteries. Sale: "Sale" shall mean the transfer of ownership or title , or possession, transfer, exchange or barter, whether conditional or otherwise, for a consideration. Section 2: LICENSE AND PAYMENT OF LICENSE TAX BY CERTAIN PERSONS REQUIRED. (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 period specified, and having otherwise O.R. 046PAGE 06