§ 8A-228. Cumulative effect of article.

(1)

Fees or licenses paid to any board, Commission or officer for permits, registration, examination, inspection or other regulatory purposes shall be in addition to and not in lieu of any local business tax required by this article or other law unless otherwise expressly provided by law.

(2)

The business tax receipt tax required by this article is a local business tax only. No local business tax receipt issued hereunder shall have the effect of superseding or nullifying any other regulatory or zoning law of the State of Florida, Miami-Dade County or any municipality therein.

(3)

No ministerial assistance or cooperation extended to any agency, branch or department of local, state or federal government by the Tax Collector in conjunction with its assessment and collection of local business taxes, whether required by other provisions of law or by agreement, shall be deemed to be regulatory activity with respect to a receiptholder.

(4)

The provisions of this article are cumulative and in addition to all other State, County and municipal law providing for the collection of taxes, business tax receipts and permit fees and charges, including but not limited to Sections 10-24 through 10-28, inclusive, of the Miami-Dade County Code of Ordinances. No local business tax receipt issued hereunder shall exempt the receiptholder from any other license, permit or local business tax required by law.

(5)

The provisions of this article are cumulative and in addition to the enforcement provisions of Chapter 8CC of the Miami-Dade County Code of Ordinances, except that this article shall govern in the event of inconsistencies.

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 06-191, § 2, 12-19-06)

Annotation— CAO 76-5.