§ 8A-230.7. Exemption for nonresident persons regulated by Department of Business and Professional Regulation.

No local business tax may be levied on any person performing work or services on a temporary or transitory basis in Miami-Dade County if the person is engaging in or managing a business, profession, or occupation regulated by the Department of Business and Professional Regulation and has paid a local business tax for the current year to the county or municipality in the state where the person's permanent business location or branch office is maintained, and in no event shall any work or services performed in a place other than the county or municipality where the permanent business location or branch office is maintained be construed as creating a separate business location or branch office of that person. Any properly receipted contractor asserting an exemption under this section who is unlawfully required by the local governing authority to pay an local business tax, or any registration or regulatory fee equivalent to the local business tax, shall have standing to challenge the propriety of the local government's actions, and the prevailing party in such a challenge is entitled to recover a reasonable attorney's fee.

(Ord. No. 06-191, § 2, 12-19-06)