Brevard County |
Code of Ordinances |
Chapter 102. TAXATION |
Article II. BUSINESS TAX RECEIPT |
Division 3. CLASSIFICATIONS AND RATES |
§ 102-70. Classification 25: hotels, motels, public lodging.
(a)
Every person engaged in the business of renting accommodations, as defined in F.S. ch. 509, except nontransiently rented apartment houses is subject to this classification.
(b)
A business tax receipt for any business defined in F.S. ch. 509 may not be issued until the business requesting such license displays and exhibits to the tax collector a current state license for such business from the division of hotels and restaurants of the state department of business regulation, as required by F.S. ch. 509, or as subsequently designated by state law.
(c)
A business tax receipt for an adult congregate living facility may not be issued until the business requesting such license displays and exhibits to the tax collector a current state license for such business from the state department of health and rehabilitative services, as required by F.S. ch. 400, or as subsequently designated by state law.
(Code 1979, § 21-34.4; Ord. No. 95-35, § 14, 8-15-95; Ord. No. 2007-003, § 57, 2-20-07)