04-20-04 Item 2aOFFICE, OF THE
EXECUTIVE DIRECTOR OF ;COMMUNITY DEVELOPMENT
INTER- OFFICE MEMORANDUM
To: Maria V. Davis, City Manager
From: Michael A. Sprovero, CBO, Executive Director of Community Developmen
Date: March 23, 2004
RE: Occupational License for Pizza Delivery
At the regular Commission Meeting of March 16, 2004, the question came up concerning
pizza shops that deliver in South Miami but are located in other municipalities.
The requirements for occupational license are outlined in State Statutes Section 205.042
Levy; municipalities. - The occupational license tax may be levied on:
(1) Any person who maintains.a permanent business location or branch office within the
municipality, for the privilege of engaging in or managing any business within its
jurisdiction.
(2) Any person who, maintains a permanent business location or branch office within the
municipality, for the privilege of engaging in or managing any profession or
occupation within its jurisdiction.
Therefore, if the actual pizza shop is not located within the boundaries of the City of
South Miami, the business is only required to have a license from the municipality where
it is physically located.