Brevard County |
Code of Ordinances |
Chapter 102. TAXATION |
Article II. BUSINESS TAX RECEIPT |
Division 2. ADMINISTRATION |
§ 102-51. Temporary licenses.
(a)
Any person who shall carry on, engage in or conduct any business, profession or occupation for which a license is required under the provisions of this article may obtain a temporary three-day business tax receipt, provided the business, profession or occupation is to be conducted in a publicly owned park or recreational facility in an unincorporated area of the county. The applicant need not obtain a zoning use permit in order to qualify for the temporary license, provided the applicant has obtained a permit to use the park or recreational facility for the designated business, occupation or profession, as provided in section 78-82. The tax collector shall issue the temporary license upon presentation of the permit, and receipt of the appropriate fee. The fee shall be one-half the amount normally assessed for the activity as provided in this article.
(b)
Any business, profession or occupation which has a public park or recreational facility as its place of business, and which is under an established lease with county, state or municipal government, shall be exempt from the requirements of this section.
(Code 1979, § 21-21; Ord. No. 2007-003, § 54, 2-20-07)