(1) Any person applying for or renewing a local business tax receipt to practice any profession or engage in or manage any business or occupation regulated by the Department of Business and Professional Regulation, the Florida Supreme Court, or any other state regulatory agency, including any board or commission thereof, must exhibit an active state certificate, registration, or license, or proof of copy of the same, before such local receipt may be issued. Online renewals may provide for electronic certification by an applicant to meet this requirement.
(2) This section shall not apply to s. 489.113, s. 489.117, s. 489.119, s. 489.131, s. 489.511, s. 489.513, s. 489.521, or s. 489.537.
History.—s. 34, ch. 85-175; s. 1, ch. 85-278; s. 12, ch. 94-218; s. 24, ch. 2006-152; s. 3, ch. 2011-78.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 205 - Local Business Taxes
205.023 - Requirement to Report Status of Fictitious Name Registration.
205.0315 - Ordinance Adoption After October 1, 1995.
205.033 - Conditions for Levy; Counties.
205.042 - Levy; Municipalities.
205.043 - Conditions for Levy; Municipalities.
205.044 - Municipal Business Tax Measured by Gross Receipts May Continue.
205.045 - Transfer of Administrative Duties.
205.053 - Business Tax Receipts; Dates Due and Delinquent; Penalties.
205.0532 - Revocation or Refusal to Renew; Doing Business With Cuba.
205.0535 - Reclassification and Rate Structure Revisions.
205.0536 - Distribution of County Revenues.
205.0537 - Vending and Amusement Machines.
205.054 - Business Tax; Partial Exemption for Engaging in Business or Occupation in Enterprise Zone.
205.063 - Exemptions; Motor Vehicles.
205.066 - Exemptions; Employees.
205.067 - Exemptions; Broker Associates and Sales Associates.
205.162 - Exemption Allowed Certain Disabled Persons, the Aged, and Widows With Minor Dependents.
205.191 - Religious Tenets; Exemption.
205.192 - Charitable, etc., Organizations; Occasional Sales, Fundraising; Exemption.
205.193 - Mobile Home Setup Operations; Local Business Tax Receipt Prohibited; Exception.
205.196 - Pharmacies and Pharmacists.
205.1965 - Assisted Living Facilities.
205.1967 - Prerequisite for Issuance of Pest Control Business Tax Receipt.
205.1969 - Health Studios; Consumer Protection.
205.1971 - Sellers of Travel; Consumer Protection.