Pasco County |
Code of Ordinances |
Chapter 102. TAXATION |
Article II. OCCUPATIONAL LICENSE TAX |
Division 1. GENERALLY |
§ 102-50. Exemption for nonresident persons regulated by department of professional regulation.
If any person engaging in or managing a business, profession or occupation regulated by the state department of professional regulation has paid an occupational license tax for the current year to the county or municipality in the state where his 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 him for performing work or services on a temporary or transitory basis in another municipality or county. No work or services performed in a place other than the county or municipality where the permanent business location or branch office is maintained shall be construed as creating a separate business location or branch office of that person for the purposes of this article.
State law reference
Similar provisions, F.S. § 205.065.