§ 8A-212. Professions, professional associations.

(1)

Every person engaged in the practice of any profession, who offers his service either directly or indirectly to the public for a consideration, whether or not such endeavor be regulated by law, shall pay a license tax as provided for in the schedule of taxes, Section 8A-223.1 for each location from which the profession is practiced, which receipt shall not relieve the person paying same from the payment of any license tax imposed on any business operated by him. The professional association or corporation as such shall pay the tax for one location only, provided however that the professional association or corporation operating at more than one location shall pay a local business tax for each classification of business operated, assessed according to the business activity pursuant to the schedule of taxes in Section 8A-223.1.

(2)

A local business tax receipt shall be required of an employee when the employee's professional registration is required for the performance of his duties; however, this requirement does not apply to professional employees of nonprofit religious, charitable or educational entities as defined in 8A-173(2) (a-c) of this article. For purposes of this section, independent contractors of such entities whose duties are performed for the nonprofit entities are not considered employees and must obtain a local business tax receipt.

(3)

A member of one (1) of the professions who is employed by the United States Government, the State of Florida, or one (1) of its political divisions, and practices his profession solely as an employee thereof is not required to have a local business tax receipt.

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 77-66, § 8, 9-20-77; Ord. No. 80-91, § 23, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 86-5, § 1, 2-4-86; Ord. No. 93-80, § 11, 7-29-93; Ord. No. 95-76, § 1, 5-2-95; Ord. No. 95-109, § 27, 6-20-95; Ord. No. 06-191, § 1, 12-19-06; Ord. No. 13-32, § 11, 4-2-13)