§ 8A-189.3. Exemption for broker associates and sales associates.  


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  • (1)

    An individual licensed and operating as a broker associate or sales associate under Chapter 475, Florida Statutes, is not required to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt.

    (2)

    An individual exempt under this section is not subject to penalties under this article for the failure of a principal or employer to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. An individual exempt under this section may not be required by Tax Collector to apply for an exemption from a local business tax, otherwise prove his or her exempt status, or pay any tax or fee related to a local business tax.

    (3)

    A principal or employer who is required to obtain a local business tax receipt may not be required by Tax Collector to provide personal or contact information for individuals exempt under this section in order to obtain a local business tax receipt.

(Ord. No. 13-32, § 9, 4-2-13)