Brevard County |
Code of Ordinances |
Chapter 102. TAXATION |
Article II. BUSINESS TAX RECEIPT |
Division 2. ADMINISTRATION |
§ 102-49. Other required licenses or certificates or fictitious name registration prerequisite.
(a)
If a person applies for a business tax receipt for an occupation which requires a license or certificate to be issued by another governmental agency, commission or board in order for that person to be eligible to engage in such occupation in the county, that person must provide adequate proof to the tax collector that he has obtained the required license or certificate prior to the tax collector's issuance of a business tax receipt.
(b)
The applicant must provide adequate proof to the tax collector by submitting the original license or certificate, or a certified copy of it, at the time he makes application for the business tax receipt.
(c)
As a prerequisite to receiving a local business tax receipt under this article or transferring a business license under section 102-53, the applicant or new owner must present to the county that has jurisdiction to issue or transfer the license either:
(1)
A copy of the applicant's or new owner's current fictitious name registration, issued by the division of corporations of the department of state; or
(2)
A written statement, signed by the applicant or new owner, which sets forth the reason that the applicant or new owner need not comply with the Fictitious Name Act.
(Code 1979, § 21-22; Ord. No. 95-35, § 7, 8-15-95; Ord. No. 2007-003, § 52, 2-20-07)
State law reference
Prohibition of local business tax receipt without exhibition of state license or registration, F.S. § 205.194.