Orange County |
Code of Ordinances |
Chapter 25. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article III. LOCAL BUSINESS TAXES |
Division 2. CLASSIFICATION, RATES AND REQUIREMENTS FOR PARTICULAR BUSINESSES AND OCCUPATIONS |
§ 25-93. Hotels, apartment hotels and motels.
(a)
Every person engaged in the business of renting accommodations, except apartment houses, shall pay for each place of business an amount of one dollar ($1.00) for each room. The room count shall not include rooms occupied by the owner.
(b)
The tax collector shall not issue a business tax receipt to any business coming under the provisions of this section until a tax receipt has been procured for such business in accordance with the provisions of F.S. ch. 509.
(Code 1965, § 7-88; Ord. No. 80-15, § 14, 9-15-80; Ord. No. 94-15, § 14, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)