§ 66-71. Levied.

Occupational license taxes in the amounts specified in this article shall be levied on any person who:

(1)

Maintains a permanent business location or branch office within the city for the privilege of engaging in or managing a business within the city.

(2)

Maintains a permanent business location or branch office within the city for the privilege of engaging in or managing a profession or occupation within the city.

(3)

Does not qualify under the provisions of subsection (1) or (2) of this section, and who transacts a business or engages in an occupation or profession in interstate commerce if such occupational license tax is not prohibited by section 8, article I of the United State Constitution.

(Code 1989, § 57-13(A))

State law reference

Authority to levy local occupational license taxes, F.S. § 205.042.