§ 66-111. Levied.

An occupational license tax is hereby levied upon any person who:

(1)

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

(2)

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

(3)

Does not qualify under the provisions of subsection (1) or (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce, if such license tax is not prohibited by U.S. Constitution, art. I, § 8.

(Code 1958, § 8-2.1(a)—(d))

State law reference

Authority to levy occupational license tax, F.S. § 205.042.