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a a W <br />The Board reviewed the following memo dated 12/2/91: <br />TO: Board of County Commissioners <br />FROM: .. ; -Terrence P., O'Brien - Assistant County Attorney <br />DATE:':,.December 2, 1991 <br />RE: PUBLIC HEARING ADDING /10/91 LICENS NCHAPTER 20 <br />ORDINANCE ADDING LICENSE TAXES <br />.. <br />The attached ordinance has been prepared in connection with the <br />ongoing revision of the Indian River County Code (1974 edition) . The <br />Board of County Commissioners has previously . authorized the <br />advertising of this ordinance for a public hearing on December 10, <br />1991. - <br />Staff recommends approval of the attached proposed ordinance. <br />Assistant County Attorney Terry O'Brien explained that this <br />is merely a recodification of Chapter 15 putting it into the new <br />Volume I. There is no change in the cost or anything. Two <br />questions have been raised, one regarding the licensing of real <br />estate brokers and their sales people and another regarding the <br />licensing of doctors practicing under one practice. On inquiry <br />he found that the county does not charge the real estate <br />salesmen, so it should remain as written, "real estate broker". <br />Commissioner Scurlock asked -how you differentiate between <br />the similar situations of a real estate broker employing several <br />real estate agents and more than one physician practicing under <br />the same professional association. <br />Attorney O'Brien felt the only difference is that doctors <br />make a lot more money. He didn't feel there was a real dis- <br />tinction there, but it was not his intent to change it at this <br />time. <br />Commissioners Eggert and Scurlock reported that they have <br />received 5 or 6 letters, apparently from the same people, who <br />feel that this license fee is double taxation. <br />Commissioner Wheeler pointed out the inequity in the <br />enforcement language under Section 207.05, paragraph 4, and <br />Section 207.07. <br />13 <br />BOOK. PAGE <br />DEC 101 1 <br />