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2006-040
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2006-040
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Last modified
8/24/2016 3:47:55 PM
Creation date
9/30/2015 4:13:40 PM
Metadata
Fields
Template:
Ordinances
Ordinance Number
2006-040
Adopted Date
12/05/2006
Agenda Item Number
9.A.2.
Ordinance Type
Local Business Tax Receipts
State Filed Date
12\13\2006
Entity Name
Occupational License Change
Code Number
Chapter 207
Subject
Business Tax Receipt
Codified or Exempt
Codified
Archived Roll/Disk#
3126
Supplemental fields
SmeadsoftID
1611
Document Relationships
1995-15
(Agenda)
Path:
\Ordinances\1990'S\1995
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ORDINANCE NO. 2006- 040 <br />AN ORDINANCE OF THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, <br />AMENDING CHAPTER 207.OF THE CODE PURSUANT TO <br />CHAPTER 2006-152, LAWS OF FLORIDA, THAT CHANGES THE <br />TERM "OCCUPATIONAL LICENSE TAX" TO "LOCAL BUSINESS <br />TAX" AND THE TERM "OCCUPATIONAL LICENSE" TO <br />"BUSINESS TAX RECEIPT"; PROVIDING FINDINGS; AMENDING <br />THE CHAPTER NAME TO LOCAL BUSINESS TAX RECEIPTS; <br />AMENDING SECTION 207.02 SPECIFICALLY TO INCLUDE THE <br />DEFINITIONS IN FLORIDA STATUTES SECTION 205.022; <br />AMENDING SECTIONS 207.03; 207.04; 207.05; 207.06; 207.07; <br />207.08; 207.09; 207.10; 207.11; 207.12; AND 207.13 TO CHANGE <br />THE TERM "OCCUPATIONAL LICENSE TAX" TO "LOCAL <br />BUSINESS TAX" OR "BUSINESS TAX" AND TO CHANGE THE <br />TERM "OCCUPATIONAL LICENSE" TO "BUSINESS TAX <br />RECEIPT"; CREATING A SAVINGS PROVISION IN NEW <br />SECTION 207.14 OF THE CODE TO PROVIDE THAT CERTAIN <br />OCCUPATIONAL LICENSES ISSUED BEFORE JANUARY 1, <br />2007. ARE VALID; PROVIDING FOR REPEAL OF OTHER <br />CONFLICTING ORDINANCES; PROVIDING FOR SEVERABILITY; <br />PROVIDING FOR INCLUSION IN THE CODE OF INDIAN RIVER <br />COUNTY; PROVIDING FOR FILING WITH THE DEPARTMENT OF <br />STATE; AND PROVIDING FOR AN EFFECTIVE DATE. <br />BE IT ORDAINED by the Board of County Commissioners of Indian River <br />County, Florida, that: <br />PART I: AMENDMENT OF CHAPTER 207, LICENSING AND LICENSE TAXES, OF <br />THE CODE OF INDIAN RIVER COUNTY, FLORIDA. <br />SECTION 1. FINDINGS. <br />It is hereby ascertained, determined, and declared that: <br />A. Indian River County adopted Ordinance No. 95-15 on June 27, 1995, <br />codified in Chapter 207 of the Code, in full compliance with Florida Statutes Chapter <br />205, the "Local Occupational License Tax Act" in effect on June 27, 1995; <br />B. The Florida Legislature has enacted Chapter 2006-152, Laws of Florida, <br />effective, January 1, 2007, that amends various sections of Florida Statutes Chapter <br />205 by: changing the term "local occupational license" to "local business tax"; defining <br />the term "receipt" as it relates to business taxes; and amending various provisions <br />of Florida Statutes Chapter 205 to conform to the new legislation; and <br />
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