§ 8A-195. Eating establishments.  


Latest version.
  • Every person engaged in the business of operating a restaurant, cafe, snack bar, take-out service, dining room, drive-in eating establishment, or other public eating place, whether operated in conjunction with some other line of business or not, shall pay a local business tax, as provided for in the schedule of taxes, Section 8A-223.1. The unit count to be used in this section shall be the same as used by the Division of Hotel and Restaurants of the Department of Business and Professional Regulations under Section 509.251, Florida Statutes.

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 80-91, § 8, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 86-5, § 1, 2-4-86; Ord. No. 95-109, § 12, 6-20-95; Ord. No. 06-191, § 1, 12-19-06)