§ 14-3. Local business tax receipt required; registration.

(a)

It shall be unlawful for any person or business, either directly or indirectly, to conduct any business, profession or occupation or to use in connection therewith any vehicle, premises, machine or device, in whole or in part, for which a local business tax receipt is required by any law or ordinance of this city without a local business tax receipt being first procured and kept in effect at all times as required by this article or other law or ordinances of the city. Such local business tax receipts shall be required of:

(1)

Any person who 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)

Any person who 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)

Any person who does not qualify under the provisions of subsections (1) or (2) of this section but who transacts any business or engages in any occupation or profession in interstate commerce where such business tax is not prohibited by Section 8 of Article 1 of the United States Constitution.

(b)

Registration required. Any person who engages in any business, occupation or profession within the city, not required to be receipted hereunder, shall be registered with the city by executing an information form provided by the city. The purpose of such registration is to provide the city with information concerning those who are doing business within the city and, where appropriate, to assure the city that such persons are receipted countywide by Palm Beach County.

(Ord. No. 2014-06, § 2, 1-7-14)