§ 18-31. Exemptions from business tax receipt requirement.

(a)

Nothing in this article shall be construed to require business tax receipt for practicing the religious tenets of any church.

(b)

No business tax receipt shall be required of any charitable, religious, fraternal, youth, civic, service or other such organization when the organization makes occasional sales or engages in fundraising projects when the projects are performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service activities of the organization.

(c)

A duly licensed mobile home dealer or a duly licensed mobile home manufacturer, or an employee of such dealer or manufacturer, who performs setup operations as defined in F.S. § 320.822 shall not be required to obtain business tax receipt to engage in such operations. However, such dealer or manufacturer shall be required to obtain business tax receipt for his permanent business location or branch office if such location or office is within the city.

(d)

Any person or organization exempt from the requirement of business tax receipt provided by this section shall comply with all applicable laws, ordinances and codes relating to the business, activity or operation in which such person or organization is engaged.

(Ord. No. 1991-2, § 3, 2-5-91; Ord. No. 2007-13, §§ 1, 7, 3-20-07)