§ 9-136. Levy of tax; general penalty for non-payment; disallowance of refunds.

(a)

As authorized by Chapter 205, Florida Statutes, Polk County hereby levies a local business tax for the privilege of engaging in or managing any business, profession, or occupation within Polk County and authorizes the tax collector or their designee to issue local business tax receipts as proof of compliance. All local business tax receipts issued under this article shall be for annual tax receipts which shall commence running on October 1, on which date they shall have been paid for, and shall expire on September 30 of the following year. The issuance of such tax receipts shall commence on the date set forth by Section 205.053(1), Florida Statutes, or any successor statute, and shall be due and payable as prescribed by Section 205.053(1), Florida Statutes. If a focal business tax receipt is issued after October 1, but before July 1 of the following year, the applicant shall pay the entire appropriate annual license tax. If a local business tax receipt is issued after June 30, but before October 1 of the year in which the tax elapses, the applicant shall pay one-quarter the annual appropriate business tax due rounded to the nearest nickel, provided they also pay the entire annual local business tax due for the following year and that no delinquency or noncompliance with the local business tax ordinance exists related to the current standing of their business in relation to the local business tax.

(b)

All persons subject to this article who fail to comply or pay the local business tax prior to October 1st or all persons who fail to comply or pay the local business tax prior to entering into business are subject to the provisions found in Section 205.053(1), Florida Statutes, or any successor statute. In the event the tax collector enters into an interlocal agreement with any municipality for the transfer of administrative duties relative to issuance of county business taxes and collection of related taxes as authorized hereinafter, such interlocal agreement may allow for the municipality to retain such delinquency penalties, including other applicable amounts as provided in Section 205.035, Florida Statutes, to help defray the administrative costs attributable to its duties under that agreement.

(c)

Business taxes paid shall not be refundable for any reason other than denial of an application for a tax receipt or renewal thereof or clerical error.

(Ord. No. 09-070, § 6, 12-1-09)