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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
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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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b. The fee local business tax set forth in paragraph a. of this section shall bo <br />prorated for the initial year as follows: <br />November ... 4Ol0 <br />December ... 4D.00 <br />January ..3G.0O <br />February ...32.00 <br />March ... 2O.0U <br />April ...24.0U <br />May ... 2O.0O <br />June ... 1G.0O <br />July .12l0 <br />August. . . 8.00 <br />September ... 4l0 <br />percentage in future years to recoup the cost ofcollection. <br />SECTION 14. AMENDMENT TO SECTION 207.13 OF THE CODE. <br />Commencing January 1, 2007, the following subsection shall be amended as follows: <br />Section 207.13. Florida Statutes Chapter 205 controlling. <br />6 <br />^' <br />' <br />a <br />SECTION 12. AMENDMENT TO SECTION 207.11 OF THE CODE. <br />Commencing January 1, 2007, the following subsection shall be amended as follows: <br />'— <br />Section 207.11. <br />The owner or operator of a flea market, antique mall, or similar operation is <br />charged with the responsibility of seeing that each person renting a stall has a <br />valid Indian River County GGGUpatienal IiGense local business tax receipt. This <br />may be accomplished by one of the following: <br />(a) The owner or operator shall not rent a stall to a person unless that person <br />presents a valid Indian River County business tax receipt eGGUpafi --- I liewlse to <br />the owner or operator at the time of rental. The GGGUpatlanal "Gense business tax <br />receipt number shall be recorded by the owner or operator at the time of rental. <br />These records shall be maintained for at'least six (6) months and shall be <br />available to the Tax Collector or his designee upon request. <br />(b) The owner or operator may purchase a sufficient number Of GGGUpatieRa <br />'"Wnses business tax receipts to cover the number of stalls that may be rented at <br />any one time. <br />SECTION 13. AMENDMENT TO SECTION 207.12 OF THE CODE. <br />Commencing January 1, 2007, the following subsection shall be amended as follows: <br />Section 207.12. Tax collector fee. <br />The tax collector shall receive ten (10) percent of the <br />collected f9F—fipot yea with the latitude of the commission to increase the <br />percentage in future years to recoup the cost ofcollection. <br />SECTION 14. AMENDMENT TO SECTION 207.13 OF THE CODE. <br />Commencing January 1, 2007, the following subsection shall be amended as follows: <br />Section 207.13. Florida Statutes Chapter 205 controlling. <br />6 <br />^' <br />' <br />a <br />
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