Orange County |
Code of Ordinances |
Chapter 25. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article III. LOCAL BUSINESS TAXES |
Division 1. GENERALLY |
§ 25-53. Required; penalties.
No person shall engage in or manage any business, profession or occupation anywhere within the limits of the county for which a business tax receipt is required by this article or other county ordinance or state law, unless an appropriate county tax receipt shall have been procured from the tax collector, as provided by the applicable ordinance or state law. The tax receipt shall be issued to each person upon receipt of the appropriate business tax, and satisfaction of any other applicable conditions prescribed pursuant to law. Any person who violates the provisions of this article shall be subject to civil actions and penalties in accordance with F.S. § 205.053, as it may be amended from time to time.
(Code 1965, § 7-52; Ord. No. 80-15, § 1, 9-15-80; Ord. No. 2006-24 , § 1, 12-19-06; Ord. No. 2009-30 , § 1, 10-27-09)
State law reference
Authority to levy business tax, F.S. § 205.032.