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 Orange Park
 Code of Ordinances
 Chapter 32. TAXATION
 Article II. LOCAL BUSINESS TAX

§ 32-19. Levy.  

Latest version.

  • No person shall engage in or manage any business, occupation or profession within the town without first paying the required local business tax as set forth in section 32-25. Such local business tax may be levied on:

    (1)

    Any person who maintains a permanent business location or branch office within the town, 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 town, 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 subsection (1) or (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce, if such local business tax is not prohibited by Section 8 of Article I of the United States Constitution.

(Code 1967, § 16-11; Code 1999, § 22-16; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)

State law reference

Levy by municipalities, F.S. § 205.042.