Title 31 · Chapter 31 - LOCAL BUSINESS TAX AND MISCELLANEOUS BUSINESS REGULATIONS

Charitable, etc

Section: 31-32

, organizations; occasional sales, fundraising; exemption.

No BTR shall be required of any charitable, religious, fraternal, youth, civic, service, or other such organization when the organization makes occasional sales or engages in fundraising projects when the projects are performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service activities of the organization.

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

State Law reference— Similar provisions, F.S. § 205.192.