Pursuant to Chapter 66 Article 2 of the City of Coral Gables Code of Ordinances, a Business Tax is levied on:
- Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business within the city.
- Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any profession or occupation within the city.
- Any person who does not qualify under subsection (1) or (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce, if the business tax is not prohibited by article I, section 8 of the United States Constitution.
Such business tax shall be assessed against any business, occupation or profession and annually thereafter on or before October 1 of each year unless October 1 falls on a weekend or holiday in which case the tax would be due on the next working day following October 1 as long as such business, occupation or profession is carried on.
Professional practitioners are recognized professions regulated by state boards requiring examination and certification. Each person engaged in the practice of their profession whether alone, in a partnership or as an employee of another person, partnership, corporation or professional association shall pay a business tax.