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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 />