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s <br />8/6/86(OCCU)LEGAL(Bnm) <br />ORDINANCE N0, 86-59 <br />AN ORDINANCE OF INDIAN RIVER COUNTY, <br />FLORIDA, REPEALING SECTION 15-1, CODE OF <br />LAWS AND ORDINANCES OF INDIAN RIVER <br />COUNTY; CREATING A NEW OCCUPATIONAL <br />LICENSE ORDINANCE; REVISING OCCUPATIONAL <br />LICENSE TAXES IN ACCORDANCE WITH SECTION <br />205,033, FLORIDA STATUTES; PROVIDING FOR <br />DEFINITIONS, INCORPORATION IN CODE, <br />SEVERABILITY AND EFFECTIVE DATE, <br />WHEREAS, Indian River County is authorized by <br />Section 205.032 and .033, Florida Statutes (1985) to levy by <br />appropriate resolution or ordinance an occupational license <br />tax for the privilege of engaging in or managing any <br />business, profession or occupation within Indian River <br />County, and <br />WHEREAS, the Board has been further authorized to <br />increase the occupational license tax since October 1, 19801 <br />but has not done so, <br />NOW, THEREFORE, BE IT ORDAINED BY INDIAN RIVER <br />COUNTY, FLORIDA THROUGH ITS BOARD OF COUNTY COMMISSIONERS <br />that, <br />SECTION 1. Repeal _of_Existing _Ordinance, <br />Section 15-1 of the Code of Ordinances of Indian <br />River County is hereby repealed, <br />SECTION _2_Purpose _and _Scope, <br />The purpose of this ordinance, pursuant to Section <br />205.033,1 Florida Statutes (1985)1 is to increase the <br />occupational license tax rate for license taxes levied at a <br />flat rate, by 100% for occupational licenses which are $100 <br />or less, 50% for occupational license taxes which are <br />between $101 and $300; and 25% for occupational license <br />taxes which are more than $300, and for license taxes levied <br />at graduated or per unit rates by 25% per graduated level or <br />per unit, whichever is greater, <br />