§ 42-112. Farm, grove, horticultural, floricultural, tropical piscicultural and tropical fish farm products.

(a)

All farm, grove, horticultural, floricultural, tropical piscicultural and tropical fish farm products and products manufactured therefrom, except intoxicating liquors, wine or beer, shall be exempt from business tax, when the same is being offered for sale or sold by the farmer or grower producing such products. The management of wholesale farmers' produce markets shall have the right to pay a business tax of $27.55 that will entitle its stall tenants to deal in agricultural and horticultural products without obtaining individual business tax receipts, but individual receipts shall be required of such tenants unless such receipt is obtained for the market.

(b)

Every person, other than nonprofit cooperative associations, engaged in the business of packing, processing or canning agricultural products not grown by him shall, for each place of business, pay a business tax of $9.05, plus $1.95 for each five persons employed thereat; provided such licenses shall not exceed $27.55.

(Code 1982, § 1-12-26; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 05-014, pt. A, 8-2-2005; Ord. No. 07-016, pt. A, 9-4-2007)

State law reference

Similar provisions, F.S. § 205.064.