§ 8-19. Applicability of article; disputes as to classification.

(a)

This article shall be known as the "Local Business Tax Act."

(b)

For the purpose of this article, any business, concern, or person represented to the public, at a specific location, by sign, printed matter, classified section, telephone directory or town directory, holding a home occupation permit, or otherwise as being engaged in business or as offering services or property to the public, regardless of whether such business, concern or person actually transacts any business or practices a profession, shall be considered as engaging in business and shall be liable for a local business tax receipt therefor.

(c)

In the event of a disagreement between an applicant and the town on the question of proper classification for any business, occupation or profession for local business tax purposes, the town manager shall decide the proper classification, after payment of the higher fee in question, with the right in the applicant to appeal from such decision to the town council, whose decision upon the point shall be final.

(Code 1991, § 4-26; Ord. of 8-13-1985, § I(II-1); Ord. No. 2007-06, § 1(exh. A), 9-11-2007)

State law reference

Conditions for levy of municipal local business tax. F.S. § 205.043.