§ 42-105. Application for business tax receipt.

(a)

No business tax receipt shall be issued except upon written application of the person applying for the same. The tax collector, before issuing a business tax receipt based wholly or in part upon capacity, number of persons employed, or any other contingency, shall require the person applying for such business tax receipt to file a statement giving full and complete information relative to the capacity, number of persons employed, or other contingency, as the case may be. The applications and statements required by this section shall be retained as a part of the records of the tax collector's office.

(b)

Any person who, in applying to the tax collector for a business tax receipt based upon capacity, number of persons employed, or any other contingency, shall make a false statement of capacity, number of persons employed, or other contingency, shall be deemed guilty of a violation of F.S. § 837.06, a misdemeanor of the second degree, punishable as provided in F.S. § 775.082 or 775.083.

(Code 1982, § 1-12-19; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 07-016, pt. A, 9-4-2007)