§ 1-10-24. Issuance of local business tax receipt; application.

(a)

No local business tax receipt shall be issued except upon written application of the person applying for the same. The collector, before issuing a local business tax receipt based wholly or in part upon capacity, number of persons employed or any other contingency, shall require the person applying for such local business tax receipt to file, under oath, a statement giving full and complete information relative to the capacity, number of persons employed or other contingency, as the case may be. The applications and statements required by this section shall be retained as a part of the records of the collector.

(b)

For the purpose of implementing F.S. section 381.272, regarding the installation of on-site sewage disposal systems, no local business tax receipt shall be issued under the provisions of this section for any commercial or industrial use located in the following zoning districts until approval and inspection are first obtained for the on-site sewage disposal system and for the building serviced by the on-site sewage disposal system from the county public health unit, department of health and rehabilitative services. Businesses where the type of business or use of the premises has not changed will not be required to be reinspected annually as a condition for obtaining the annual renewal of their local business tax receipt. The zoning districts for which the provisions of the subsection apply are: office, medical institutional (OMI); commercial, general (CG); commercial, intensive (CI); commercial, highway (CH); commercial, tourist (CT); industrial, light (IL); industrial, general (IG); commercial, office park (COP); industrial, office park (IOP); commercial, neighborhood (CN); and planned development (PD), as defined and provided for in Chapter 3-9 of this Code. The zoning department is authorized to withhold issuing a local business tax receipt until the requirements of this section are satisfied.

(Ord. No. 95-008, § 9, 4-4-95; Ord. No. 97-073, § 12, 8-19-97; Ord. No. 2006-110, § 1, 12-12-06; Ord. No. 2008-037, § 3, 4-22-08)