§ 126-111. Local business tax.

(a)

The board of county commissioners hereby adopts its "Local Business Tax Ordinance." The primary purpose of this article is to change all prior ordinance references to "local occupational license" to read "local business tax," and to change all prior references to "license" to "receipt" to comply with recently amended Chapter 205, Florida Statutes.

(b)

No person shall engage in or manage any business, profession or occupation anywhere in Collier County, including within municipalities, for which a local business tax is required by this article unless the required local business tax receipt shall have been issued by the Collier County Tax Collector or in some instances, the tax collector in another Florida County. A separate receipt shall be required for each geographic location (situs) of the respective business, profession or occupation. The tax receipt shall be issued to each person upon the tax collector's receipt of the applicable local business tax and upon compliance with other applicable requirements.

(c)

Nothing in this article shall be construed to exempt any person from any other required permit, license, certificate or other permission required by law, rule or regulation, or by any applicable Collier County ordinance, rule or regulation. Violations of this article shall be prosecuted in accordance with the provisions of section 126-113 herein.

(Ord. No. 07-51, § 1)