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Computation of tax on new businesses.

Tampa City Code § 24-111
in effect
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Sec. 24-111. - Computation of tax on new businesses. Any person beginning any new business under a classification covered by this article, the business tax for which is based on average annual inventory, shall pay all the business taxes required by this article and shall pay the merchant's tax based upon initial inventory, at cost. If any business is operated less than twelve (12) months during the preceding business tax year, the business tax shall be arrived at by taking the average monthly inventory for that part of the year to arrive at the amount for the current business tax year. (Ord. No. 89-245, § 2(37-111), 9-28-89; Ord. No. 94-145, §§ 5, 6, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)
Source: City of Tampa, Code of Ordinances and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/tampa/codes/code_of_ordinances?nodeId=COOR_CH24TA_ARTVBUTA_S24-111COTANEBUFetched: 10/28/2026

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24-111 | Corpus