§ 20-15. Authority; business tax receipt required; issuing officer.

Pursuant to the authority granted by Chapter 205, Florida Statutes, no person shall engage in or manage any business, profession or occupation, as the same are contemplated by Chapter 205, Florida Statutes, unless such person first obtains a business tax receipt as required by this article, unless otherwise exempt from this requirement by any other ordinance, special act or general law of this state. Such business tax receipt shall be issued to each person by the tax collector in and for Broward County upon receipt of the amount hereinafter provided. The foregoing notwithstanding, a municipality, rather than the tax collector in and for Broward County, which has entered into an interlocal agreement with Broward County, shall issue Broward County business tax receipts and collect the tax thereon pursuant to the provisions of Chapter 205, Florida Statutes. Furthermore, in those municipalities in which Broward County has transferred the responsibilities relating to the issuance of Broward County business tax receipts, a Broward County business tax receipt shall not be issued to any person to engage in any business, profession or occupation unless the applicant meets all the requirements of the issuing municipality so as to entitle the applicant to the issuance of a municipal business tax receipt.

(Ord. No. 72-13, § 1, 7-11-72; Ord. No. 2001-23, § 1, 6-26-01; Ord. No. 2006-40, § 1, 12-12-06)