§ 8A-227.3. Issuance of local business tax receipt; application.

(1)

No receipt shall be issued except upon written application of the person applying for the same. The Tax Collector, before issuing a receipt based wholly or in part upon capacity, number of persons employed, or any other contingency, shall require the person applying for such receipt to file, under oath, a statement giving full and complete information relative to the capacity, number of persons employed, or other contingency, as the case may be. The applications and statements required by this section shall be retained as a part of the records of the Tax Collector's Office. It shall be the duty of every receiptholder to notify the Tax Collector in writing of any changes affecting the receipt during the local business tax year.

(2)

As a prerequisite to receiving a local business tax receipt or transferring a local business tax receipt hereunder, the applicant or new owner must present:

(a)

a copy of the applicant's or new owner's current fictitious name registration, issued by the Division of Corporations of the Department of State; or

(b)

a written statement, signed by the applicant or new owner, which sets forth the reason that the applicant or new owner need not comply with the Fictitious Name Act.

(3)

No receipt shall be issued unless the federal employer identification number or social security number is obtained from the person to receive the local business tax receipt.

(4)

Any person applying for or renewing a Miami-Dade County local business tax receipt must comply with all statutory prerequisites to issuance of a local business tax receipt as may be set forth in Chapter 205, Florida Statutes or any other applicable law at the time of application or renewal.

(5)

Unless otherwise provided by state law, any person applying for, or renewing, a Miami-Dade County 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, any other state regulatory agency, including any board or commission thereof, or a statewide or national professional association, must exhibit an active state and/or national certificate, registration, or license or proof of copy of the same, before such local business tax receipt may be issued, as required by Section 205.194, Florida Statutes, any other section of Chapter 205, or other provisions of Florida law as may from time to time be enacted. The Tax Collector shall have available those provisions of Chapter 205 which require the production of such regulatory certificates, registrations or licenses.

(6)

The failure of a person to file a written application for an local business tax receipt shall not affect the Tax Collector's authority to assess the business tax and issue a receipt in addition to the imposition of penalties provided for in this article, where a business or professional is found to be operating without the required local business tax receipt.

(7)

Any person who, in an original or renewal application to the Tax Collector for a local business tax receipt based upon capacity, number of persons employed, or any other contingency, makes a false statement under oath of capacity, number of persons employed, or other contingency shall be deemed guilty of a misdemeanor and punished as provided by law.

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 01-118, § 9, 7-12-01; Ord. No. 06-191, § 2, 12-19-06; Ord. No. 13-32, § 4, 4-2-13)

Annotation— CAO 76-5.