§ 19-101. Levy, application; limitation.

A local business tax is hereby levied on and shall be paid by the several firms, persons, or associations engaging in or managing businesses, professions or occupations within the jurisdictional boundaries of the City of Lake Wales and the amount of such tax for which a receipt is required is hereby fixed in accordance with the schedule in section 19-130. Unless otherwise exempted in this article, such local business tax shall be levied on:

(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; and

(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; and

(3) Any person who does not qualify under the provisions of subsections (2) or (3) above and who transacts any business or engages in any occupation or profession in interstate commerce where such tax is not prohibited by section 8 of Article I of the United States Constitution and where such transaction or engagement occurs within the city.

(Ord. No. 2006-47, § 2, 12-5-06)