1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 205 Local Occupational License Taxes
205.065 Exemption; nonresident persons regulated by the Department of Business and Professional Regulation.
205.065 Exemption; nonresident persons regulated by the Department of Business and Professional Regulation.--If any person engaging in or managing a business, profession, or occupation regulated by the Department of Business and Professional Regulation has paid an occupational license tax for the current year to the county or municipality in the state where the person's permanent business location or branch office is maintained, no other local governing authority may levy an occupational license tax, or any registration or regulatory fee equivalent to the occupational license tax, on the person for performing work or services on a temporary or transitory basis in another municipality or county. In no event shall any work or services performed in a place other than the county or municipality where the permanent business location or branch office is maintained be construed as creating a separate business location or branch office of that person for the purposes of this chapter.
History.--s. 32, ch. 92-203; s. 11, ch. 94-218; s. 1484, ch. 95-147.
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