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10/5/2015 9:24:54 AM
Licensing and License Taxes
State Filed Date
Charitable Exemption Amendment
Occupational License Tax
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5113/92(rcS.1)DOC (ora) <br />ORDINANCE 92' 13 ��a nt <br />AN ORDINANCE OF INDIAN RIVER COUNTY, <br />--FLORIDA-,--AMENDING-CHAPTER-W7- W7— LICENSING <br />AND LICENSE TAXES. <br />WHEREAS, the Indian River County Code imposes an occupational <br />license tax on businesses operating in the county; and <br />WHEREAS, the current exemption for charitable organization does <br />not appear broad enough; and <br />WHEREAS, there. is disparate treatment .among, some, professionals, <br />NOW, THEREFORE, BE. IT ORDAINED BY THE BOARD OF. COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, that: <br />SECTION 1.:` CHARITABLE `EXEMP.TION.AMENDMENT. <br />Section 207.12 of the Indian River County Code, Is amended; by the <br />deletion shown in brackets as follows: <br />Section 207.12 Charitable, organizations; occasion <br />sales: fundraisine: exemptions <br />No occupational licenses shall be required of any charitable, <br />religious, fraternal, youth, civic, service or other such <br />organization when the organization makes occasional sales or <br />engages in fund-raising projects [when the projects are <br />performed exclusively by the members thereof] and when the <br />proceeds -from -the activities -are: used exclusively in the <br />charitable, religious, fraternal, 'youth, civil and service <br />activities -of -the - organization. - <br />SECTION 2—PROFESSIONAL'SERVICES <br />rganization.SECTION-2—PROFESSIONAL'SERVICES AMENDMENT. <br />Paragraph 4 of Section 207.40 of the Indian River County Code <br />which reads as follows: <br />4. Every individual or group of individuals who operate a branch <br />office, or any professional corporation w ch operates an office in. <br />which a profession is practiced, shall license each office in which <br />the profession is operated. <br />s -hereby deleted -as follows- <br />4.[Reserved] <br />SECTION: REAL-ESTATE AGEN-7-AMENDMENT- <br />Paragraph-5-af-Section 207-.40 of the -Indian River County -Code -is <br />amended by the addition of the category "Real Estate Agent" as follows: <br />5. As used in this section, "profession" means an occupation or <br />vocation requiring training in the liberal arts or the sciences and <br />advanced study in a specialized field, and includes, but is not <br />mrte(�to, such pro essions as: <br />Accounts ngneers Physicians <br />Analytical Chemists Naturopaths Podiatrists <br />Architects Occultists Psychologists <br />Attorney Opticians Real Estate Agents <br />Chiropractors optometrists Real Estate Brokers <br />Dentists Osteopaths <br />SmeadSoft Reprint Date: Friday, September 27, 2013 - 10:54:23 - OfricialDocuments:578, Attachment Id 1, Page 1 <br />
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