Business tax payment required; uniformity and exemptions

(a)

It is unlawful for any person to exercise any of the privileges or to carry on or engage in or conduct any of the businesses, occupations or professions specifically enumerated in this article without paying the business tax or taxes required hereby in the manner herein provided or to fail to make reports to the business tax division, as required, or to violate any other provision of this article.

(b)

The customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in this state are exempt from the requirements of this article. Proof of exemption under this section shall be made to the business tax division under oath upon forms to be furnished by the business tax division.

(c)

Nothing in this article shall be construed to permit the operation of any business or the performance of any activity prohibited or otherwise more restrictively regulated under any other section of this Code or under state or federal law. The payment of the business tax for any business or activity under this article shall in no way be construed to permit or allow any business or activity which is contrary to any other provision of this Code, state or federal law or against public policy.

(d)

Exempt from the requirement to pay an business tax are those persons who are declared to be exempt under F.S. Ch. 205.

(Ord. No. 89-245, § 2(37-102), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)