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 Orlando
 Code of Ordinances
 Chapter 36. LICENSES
 Article I. IN GENERAL

  § 36.22. Business Tax Refunds.  

Latest version.

  • (1)

    Upon return of a Business Tax Receipt prior to engaging in a business authorized thereby and with the approval of the Economic Development Director, the Business Tax may be refunded, less a service charge of twenty dollars ($20.00). Such refund may only be granted for business taxes that were remitted in the current fiscal year and upon written request within ninety (90) days after the issuance of the Receipt, upon relinquishment of the Business Tax Receipt and upon verification that the business never opened.

    (2)

    Pro rata refunds of business taxes may be made based upon the elapsed time of the tax year in the event a business is discontinued as the result of a notice of an ordinance violation given by a department of the City. The business tax receipt must accompany the application for refund.

    (3)

    The Economic Development Director may grant a refund of one-half of the annual fee for any initial and/or first Business Tax Receipt issued to a business which goes out-of-business during the first three (3) months of its initial opening. Such refund may only be granted upon written request within thirty (30) days after the close of the business and upon relinquishment of the Business Tax Receipt. No refunds, as provided for under this paragraph, will be granted for Business Tax Receipts for which a prorated fee has been paid or for any Business Tax which is not the initial and/or first Business Tax Receipt issued to said business.

    (4)

    The Economic Development Director or authorized designee may grant a refund of business taxes mistakenly paid by an exempt business, occupation or profession having received an invoice from the City. Such refund shall not be for more than the total business taxes paid over the last four (4) years.

    (5)

    Notwithstanding the foregoing, documentation may be required in order for the City to issue any business tax refunds. Such documentation may include, but is not limited to the following: evidence as to the square footage of the business, the number of employees, the number of professionals, and a site floor plan.

(Ord. of 8-13-1973, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 17, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)