Broward County |
Code of Ordinances |
Chapter 20. LICENSES AND BUSINESS REGULATIONS |
Article II. BUSINESS TAX |
Division 1. GENERALLY |
§ 20-17. Term; fees; half year business tax receipts.
Latest version.
The term of business tax receipts and transfer fees shall be as provided in Chapter 205, Florida Statutes. Any person who was not liable for a business tax during the first half of the business tax year may be issued a business tax receipt during the second half of the business tax year upon the payment of one-half the amount fixed as the price of such business tax for one (1) year.
(Ord. No. 72-13, § 3, 7-11-72; Ord. No. 2006-40, § 1, 12-12-06)