§ 36.03. Imposition and Levy of Tax.

(1)

A business tax is hereby 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 this jurisdiction as prescribed in Florida Statutes and any person who transacts any business or engages in any occupation or profession in interstate commerce where such business tax is not prohibited by Section 8, Article 1 of the United States Constitution. The business tax amount prescribed in the applicable paragraph of Section 36.35 of this Chapter, or prescribed elsewhere in this chapter or elsewhere in this Code, is the amount payable as a business tax for exercising the privilege of carrying on or engaging in any such business, profession, or occupation, for each business tax year or such shorter period as may be specified in Sections 36.04 or 36.35 of this Chapter.

(2)

Whenever any business, occupation or profession shall fall into more than one of the classifications contained in the schedule set forth in this chapter, such occupation, business, or profession shall be required to comply with the business tax requirements and to pay the business tax imposed under or pertaining to each classification or privilege.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)