|
1. .
<br />E X H I B IT "B"
<br />This Chapter is enacted pursuant to the procedures set forth in
<br />Chapter 205, Florida Statutes, and in particular, pursuant to Section
<br />205.0535, Florida Statutes, which provides for reclassification and
<br />rate structure revisions after recommendations by an equity study
<br />commission .
<br />Section 207.02. Occupational license required.
<br />1. No person shall engage in or manage any business, profession,
<br />or occupation in the unincorporated area of Indian River County
<br />without having first paid the current occupational license tax, unless
<br />exempt by reason of Chapter 205, F. S. or by the fact that said
<br />person is a minor.
<br />2. Included in the requirement to pay an occupational license tax
<br />are:
<br />a) independent sales representatives (Avon, Amway etc.)
<br />b) the owner of and each person renting a stall at a flea
<br />market.
<br />c) Each vendor at special events.
<br />Section 207.03 . Definitions .
<br />The definitions contained in Section 205.022, F. S . , shall apply to this
<br />chapter.
<br />Section 207.04. Disposition of taxes collection.
<br />The revenues derived from the occupational license tax, exclusive of
<br />costs of collection, shall be deposited in an appropriate county fund.
<br />Section 207.05. Term of license, dates due and penalties.
<br />1. All licenses shall be sold by the tax collector beginning August 1
<br />of each year, are due and payable on or before September 30 of
<br />each year, and expire on September 30 of the succeeding year. If
<br />September 30 falls on a weekend or holiday, the tax is due and
<br />payable on or before the first working day following September 30.
<br />There are no partial licenses. Licenses that are not renewed when
<br />due and payable are delinquent and subject to a delinquency penalty
<br />of 10 percent for the month of October, plus an additional 5 percent
<br />penalty for each subsequent month of delinquency until paid.
<br />However, the total delinquency penalty shall not exceed 25 percent of
<br />the occupation license tax for the delinquent establishment.
<br />2. Any person who engages in or manages any business, occupa-
<br />tion, or profession without first obtaining a local occupational license,
<br />if required, is subject to a penalty of 25 percent of the license due,
<br />in addition to any other penalty provided by law or ordinance.
<br />3. Any person who engages in any business, occupation, or
<br />profession covered by this chapter, who does not pay the required
<br />occupational license tax within 150 days after the initial notice of tax
<br />due, and who does not, obtain the required occupational license is
<br />subject to civil actions and penalties, including court costs,
<br />reasonable attorneys' fees, additional administrative costs incurred as
<br />a result of collection efforts and a penalty of up to $250.
<br />Section 207.06. Issuances of license; compliance with state laws.
<br />No license shall be issued until all applicable state laws are
<br />complied with, including, but not limited to, required licensing and
<br />qualification standards.
<br />Section
<br />207.01.
<br />Purpose
<br />and scope.
<br />This Chapter is enacted pursuant to the procedures set forth in
<br />Chapter 205, Florida Statutes, and in particular, pursuant to Section
<br />205.0535, Florida Statutes, which provides for reclassification and
<br />rate structure revisions after recommendations by an equity study
<br />commission .
<br />Section 207.02. Occupational license required.
<br />1. No person shall engage in or manage any business, profession,
<br />or occupation in the unincorporated area of Indian River County
<br />without having first paid the current occupational license tax, unless
<br />exempt by reason of Chapter 205, F. S. or by the fact that said
<br />person is a minor.
<br />2. Included in the requirement to pay an occupational license tax
<br />are:
<br />a) independent sales representatives (Avon, Amway etc.)
<br />b) the owner of and each person renting a stall at a flea
<br />market.
<br />c) Each vendor at special events.
<br />Section 207.03 . Definitions .
<br />The definitions contained in Section 205.022, F. S . , shall apply to this
<br />chapter.
<br />Section 207.04. Disposition of taxes collection.
<br />The revenues derived from the occupational license tax, exclusive of
<br />costs of collection, shall be deposited in an appropriate county fund.
<br />Section 207.05. Term of license, dates due and penalties.
<br />1. All licenses shall be sold by the tax collector beginning August 1
<br />of each year, are due and payable on or before September 30 of
<br />each year, and expire on September 30 of the succeeding year. If
<br />September 30 falls on a weekend or holiday, the tax is due and
<br />payable on or before the first working day following September 30.
<br />There are no partial licenses. Licenses that are not renewed when
<br />due and payable are delinquent and subject to a delinquency penalty
<br />of 10 percent for the month of October, plus an additional 5 percent
<br />penalty for each subsequent month of delinquency until paid.
<br />However, the total delinquency penalty shall not exceed 25 percent of
<br />the occupation license tax for the delinquent establishment.
<br />2. Any person who engages in or manages any business, occupa-
<br />tion, or profession without first obtaining a local occupational license,
<br />if required, is subject to a penalty of 25 percent of the license due,
<br />in addition to any other penalty provided by law or ordinance.
<br />3. Any person who engages in any business, occupation, or
<br />profession covered by this chapter, who does not pay the required
<br />occupational license tax within 150 days after the initial notice of tax
<br />due, and who does not, obtain the required occupational license is
<br />subject to civil actions and penalties, including court costs,
<br />reasonable attorneys' fees, additional administrative costs incurred as
<br />a result of collection efforts and a penalty of up to $250.
<br />Section 207.06. Issuances of license; compliance with state laws.
<br />No license shall be issued until all applicable state laws are
<br />complied with, including, but not limited to, required licensing and
<br />qualification standards.
<br />
|