§ 126-151. Trading, etc., in intangible personal property.

Latest version.

(a)

Each person engaged in the business of trading, bartering, buying, lending or selling only intangible personal property, whether as owner, agent, broker or otherwise, shall pay a local business tax of $75.00 for each such place (situs) of business in Collier County.

(b)

No local business tax shall be required under this section where the trading, bartering, buying, lending or selling is incidental to and a part of some other business classification at the respective situs upon which such tax is imposed by this article, or by Florida law, and has been paid with respect to that situs for that tax year.

(Ord. No. 07-51, § 41)

                    
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