Citrus County |
Code of Ordinances |
Chapter 94. TAXATION |
Article II. BUSINESS TAX |
Division 1. GENERALLY |
§ 94-54. Requirement to report status of fictitious name registration.
As a prerequisite to receiving a local business tax receipt under this article or transferring a business license under F.S. §§ 205.033(2) or 205.043(20), the applicant or new owner must present to the tax collector either:
(1)
A copy of the applicant's or new owner's current fictitious name registration, issued by the division of corporations of the department of state; or
(2)
A written statement, signed by the applicant or new owner, which sets forth the reason that the applicant or new owner need not comply with the Fictitious Name Act.
(Ord. No. 2006-A24, § 1, 12-12-06)