§ 126-114. Issuance of a local business tax receipt; false statement on application; display of a local business tax receipt; report of fictitious name registration.

(a)

No local business tax receipt shall be issued except upon written application to the tax collector by or on behalf of the person applying for the same. The tax collector, before issuing a local business tax receipt based wholly or in part upon capacity, number of individuals employed, or any other specified relevant factors, shall require the person applying for such tax receipt to file a statement giving full and complete information relative to the capacity, number of individuals employed, and the other specified relevant factors, as is the case. No such receipt shall be issued unless the applicant provides the applicant's federal identification number or the applicant's social security number. The applications and statements required by this section shall be retained as a part of the tax collector's records.

(b)

Any individual applying to the tax collector for a tax receipt based upon capacity, number of persons employed, or any other specified relevant factors, and the person makes a false statement of capacity, number of persons employed and/or other relevant factors, shall be deemed guilty of a misdemeanor and may also be otherwise punished as provided for in section 126-113.

(c)

The tax collector shall make a duplicate of each tax receipt issued. Each issued receipt shall be displayed conspicuously at the associated place of business, occupation or profession, and be displayed in such a manner as to be open to the view of the public and be subject to the inspection of all duly authorized Collier County officer and/or other authorized officers. Each business, occupation or profession that fails to continuously and conspicuously display the tax receipt shall be subject to the payment of an additional (second) local business tax for engaging in or managing the business or occupation for which the original local business tax receipt was obtained, including seasonal retailers under section 126-152, herein.

(d)

As a prerequisite to being issued a local business tax receipt under this article or transferring such receipt, the applicant or new owner must present to the tax collector:

(1)

A copy of the applicant's or new owner's current fictitious name registration issued by the Florida Division of Corporations of the Secretary of State; or

(2)

A written statement signed by the applicant or by the new owner that sets forth the reason(s) that the applicant, or the new owner, need not comply with Florida's Fictitious Name Act (F.S. § 865.09).

(Ord. No. 07-51, § 4)