§ 126-159. Restrictions to require local business taxes; proof required.

(a)

Contractors regulated by the department of business and professional regulation. If any person engaging in or managing a business, profession, or occupation then regulated by the Florida Department of Business and Professional Regulation, and such person has then paid a local business tax for the then current tax year to another county or to any municipality in Florida where the person's permanent business location or branch office is maintained, and that person does not have a taxable situs in Collier County, the tax collector shall not levy such a tax upon such person for performing work or services on a temporary or transitory basis in Collier County.

(b)

Mobile home dealers and manufacturers. The tax collector may not require a licensed mobile home dealer or a licensed mobile home manufacturer, or any employee of either, who performs set up operations as defined in F.S. § 320.822, to pay a local business tax to engage in such set-up operations in Collier County; however, pursuant to F.S. § 320.8249(12), each such dealer, manufacturer or installer must obtain a tax receipt from the tax collector for each permanent business situs, and permanent branch office situs in Collier County. The applicable tax for dealers is $30.00 for each such situs. For manufacturers at each such situs, the tax is:

(1)

1 to 10 employees ..... $30.00

(2)

11 to 20 employees ..... 60.00

(3)

21 to 30 employees ..... 90.00

(4)

31 to 40 employees ..... 120.00

(5)

41 to 50 employees ..... 180.00

(6)

50 or more employees ..... 225.00

(c)

Required to Exhibit Florida Department of Business and Professional Regulation Certificates, etc. Pursuant to F.S. § 205.194:

(1)

Any person applying for a local business tax receipt to practice any profession then regulated by the Florida Department of Business and Professional Regulation, or by any board or commission thereof, may be required to exhibit to the tax collector a then active Florida certificate, registration, or license, or a copy of the same before a local business tax receipt may be issued, but only such persons applying for the first time for such a receipt need exhibit such certification, registration, or license; and

(2)

The Florida Department of Business and Professional Regulation will, by July 1 of each year, supply to the Collier County Tax Collector a then current list of professions it regulates plus information regarding those persons for whom receipts should not be renewed due to suspension, revocation, or inactivation of such person's state license, certificate, or registrations; and the tax collector shall not renew such tax receipt unless and until such person exhibits to the tax collector a then active state certificate, registration or license. The applicable tax is $30.00 for each such situs for the tax year.

(d)

Pharmacies and pharmacists. F.S. § 205.196, provides that the tax collector shall not issue a local business tax receipt to operate a pharmacy unless the applicant produces a then current permit issued to such applicant by the Florida Board of Pharmacy; however, no such is required to practice the profession of pharmacy in Collier County. The applied tax is $30.00 for each such situs for the tax year.

(e)

Assisted living facilities. F.S. § 205.1965, bars the tax collector from issuing a tax receipt for operation of an assisted living facility pursuant to Chapter 429, Florida Statutes, without first ascertaining that the applicant is then licensed by the agency for health care administration to operate such facility at such situs in Collier County. The applied tax is $30.00 for each such situs for the tax year. Section 126-127, does not apply to assisted living facility units even if rented.

(f)

Pest control businesses. F.S. § 205.1967, bars the tax collector from issuing a tax receipt to any pest control business under Chapter 482, Florida Statutes, unless a then current license has been procured from the Florida Department of Agriculture and Consumer Services for each such respective situs in Collier County. Upon presentation by the applicant of the requisite licenses issued by the department and subject to payment of the required tax, a tax receipt shall be issued by the tax collector to the applicant. The applied tax is based upon the number of employees per situs:

(1)

Owner only ..... $10.00

(2)

1 to 5 employees ..... 22.00

(3)

6 to 10 employees ..... 54.00

(4)

11 to 15 employees ..... 80.00

(5)

16 to 20 employees ..... 112.00

(6)

21 or more employees ..... 150.00

(g)

Health studios. F.S. § 205.1969, bars the tax collector from issuing or renewing a local business tax receipt for the operation of a health studio pursuant to F.S. §§ 501.012—501.019, or for operation of a ballroom dance studio pursuant to F.S. § 501.143, unless such person exhibits to the tax collector a then current license, registration, or letter of exemption from the Florida Department of Agriculture and Consumer Services. The tax is $30.00 for each such situs for the tax year.

(h)

Sellers of travel. F.S. § 205.1971, bars the tax collector from issuing or renewing a tax receipt to engage in business as a seller of travel pursuant to Part XI of Chapter 559, Florida Statutes, unless such person first exhibits to the tax collector that applicant's current registration (or letter of exemption) from the Florida Department of Agriculture and Consumer Services. The applied tax is based upon the number of employees per situs:

(1)

Owner only ..... $10.00

(2)

1 to 5 employees ..... 22.00

(3)

6 to 10 employees ..... 54.00

(4)

11 to 15 employees ..... 80.00

(5)

16 to 20 employees ..... 112.00

(6)

21 or more employees ..... 150.00

(i)

Telemarketing Business. F.S. § 205.1973, bars the tax collector from issuing or reviewing a tax receipt for the operation of a telemarketing business under F.S. §§ 501.604 and 501.608, unless such person first exhibits to the tax collector the applicant's current license, registration, (or then current affidavit of exemption) from the Florida Department of Agriculture and Consumer Services. The applied tax is $30.00 for each such situs for the tax year.

(j)

Household moving services. F.S. § 205.1975, bars the tax collector from issuing or renewing a tax receipt for the operation of a mover, or moving broker, under F.S. ch. 507, unless the person first exhibits the applicant's then current registration issued by the Florida Department of Agriculture and Consumer Services. The applied tax is based on number of employees per situs:

(1)

Owner only ..... $10.00

(2)

1 to 5 employees ..... 22.00

(3)

6 to 10 employees ..... 54.00

(4)

11 to 15 employees ..... 80.00

(5)

16 to 20 employees ..... 112.00

(6)

21 or more employees ..... 150.00

(Ord. No. 07-51, § 49)