| Business Tax Receipt |
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Business Tax Receipt Application |
City Code |
Business tax receipt required;
procedure.
| A. |
No person shall locate a business or main
office or branch thereof within the City limits, unless a
City business tax receipt shall be procured from the
Department of Community Improvement. The business tax
receipt shall be issued to the person upon proof of
compliance with the City Code and Florida Statute Chapter
205, as amended. Unless exempt by Florida statute, payment
of the fee established in Part III of this chapter shall be
required for issuance of a business tax receipt.
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| B. |
Upon application and evidence submitted by
the holder of a county business tax receipt or business tax
receipt issued by any other municipality, the business tax
receipt shall be entitled to registration in the city upon
the payment of a fee as set forth from time to time by the
City Commission, provided, however, that this shall not
apply to any business or occupation which maintains an
office, whether primary or branch office, in the city. Upon registration, the applicant shall be entitled
to carry on the business, trade or occupation, as the case
may be, in the city until such time as the registered
business tax receipt shall expire. The registration of a
business tax receipt required by this section shall not be a
substitute for a city business tax receipt otherwise
required by this section. |
| C. |
Notwithstanding the above, if the address
shown on the applicants' registration is located outside the
boundaries of South Pasadena, all such applicants must
submit proof to be verified by the city that the applicant
actually resides and/or is engaged in business at the
address shown on a valid, current county business tax
receipt or a valid, current business tax receipt issued by
the municipality wherein the address is located. |
Application for business tax
receipt.
No person, corporation, association, firm or business shall be
granted an initial business tax receipt without first having
obtained an application for business tax receipt form from the
Licensing Clerk and having completed and deposited it with the
Licensing Clerk.
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| Due date and expiration date.
All local business taxes imposed, except as otherwise expressly
provided, shall be due and payable on the first day of October of
each year and shall expire on the 30th day of September of the
succeeding year.
Minimum period.
No business tax receipt shall be issued for a period of less than
six (6) months except as herein otherwise specifically stated.
Half-year business tax receipt
For each business tax receipt renewed and for each new receipt
issued between October 1 and September 30 of each year, the full
amount of the local business tax hereby imposed shall be paid,
except the Business Tax Clerk shall be authorized to issue a new
business tax receipt after April 1 on a half year basis, and the fee
for the local business tax shall be 1/2 of the amount shown in the
schedule of fees provided for in Part III of this chapter.
Dates due; penalties.
| A. |
All local business taxes shall be due and
payable on October 1 of each year and business tax receipts
shall expire on September 30 of the succeeding year. Those
local business taxes not renewed by October 1 shall be
considered delinquent and subject to a delinquency penalty
of 10% for the month of October, plus an additional
five-percent penalty each month thereafter until paid.
However, the total delinquency penalty shall not exceed 25%
of the local business tax fee for the delinquent
establishment. |
| B. |
Any person engaging in or managing any
business, occupation or profession without first obtaining a
business tax receipt, if required hereunder, shall be
subject to a penalty of 25% of the business tax. |
Revocation of business tax receipt.
The right to revoke any business tax receipt issued under the
provisions of this Chapter for proper cause is reserved to the City,
and such revocation shall be made at the Direction of the City
Commission after due notice is given to the business tax receipt
holder and opportunity for a hearing of the charges has been given
to such business tax receipt holder.
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Sworn statements; when required.
| A. |
Every person doing business in the city,
where the amount of the local business tax to be paid is
dependent upon the value of stock, shall file a sworn
statement, on or before October 1 of each year, setting
forth the amount of average annual inventory of stock on
hand, stock in storage and stock held on consignments, such
average inventory to be based upon the average inventories
for the preceding 12 months. |
| B. |
Every person doing business in the city
where the amount of the local business tax to be paid is
dependent upon the number of employees shall file a sworn
statement on or before October 1 of each year setting forth
the average daily employment for the preceding twelve (12)
months. |
| C. |
If the sworn statement required herein is
not filed on or before October 1 of each year, there shall
be added to the local business tax a sum equal to
twenty-five percent (25%) of the required local business tax
as penalty. In the event that no sworn statement is filed as
required herein, the city by, its inspectors, may enter into
the place of business and assess the value of stock, and
this determination shall be final.
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Transfer of local business tax
receipt; when authorized.
| A. |
Any business tax receipt may be transferred
to a new owner, when there is a bona fide sale of the
business, upon payment of the transfer fee established by
the City Commission and presentation of the original
business tax receipt and evidence of sale. In the event the
business is one that requires additional documentation from
the state in accordance with § 146-13, the person to whom
the business tax receipt is being transferred must produce
the required state documents. |
| B. |
Upon written request and payment of a fee
established by the City Commission, the holder of a valid
business tax receipt may transfer the receipt to a new
location within the City, provided the proposed location
meets all other requirements for the operation of said
business. |
Display of receipt; presenting for
inspection.
Every person required to have a business tax receipt shall at all
times conspicuously display such receipt in his place of business,
and when the receipt holder does not have a place of business, he
shall be prepared at all times while engaged in his occupation to
display his receipt for inspection by any Code Enforcement Officer
of the City as that term is defined in § 1-16C of this Code and to
any law enforcement officer. |
