Exemptions; motor vehicles

Vehicles used by any person in compliance with this article for the sale and delivery of tangible personal property at either wholesale or retail from his/her place of business on which a BTR is paid shall not be construed to be separate places of business, and no BTR may be levied on such vehicles or the operators thereof as sales associates.

(Ord. No. 10303, § 1, 7-23-87; Code 1980, § 31-4; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09; Ord. No. 13676, § 2, 4-27-17)

State Law reference— Similar provisions, F.S. § 205.063.