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 Winter Garden
 Code of Ordinances
 Chapter 66. TAXATION
 Article IV. LOCAL BUSINESS TAX RECEIPTS

  § 66-92. Required.  

Latest version.

  • An local business tax for the privilege of engaging in or managing any business, profession or occupation within the corporate limits of the city is required and shall be levied on any person who:

    (1)

    Maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business within its jurisdiction.

    (2)

    Maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any profession or occupation within its jurisdiction.

    (3)

    Does not qualify under subsection (1) or (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce where such local business tax is not prohibited by section 8 of article 1 of the United States Constitution.

(Ord. No. 06-54, § I, 1-11-07)