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a <br />M <br />STUDY OF CHAPTER 207 - LICENSING AND LICENSE TAXES <br />M <br />The Board reviewed the following memo dated 2/20/92: <br />TO: Board of County Commissioners <br />FROM: Terrence P. O'Brien - Assistant County Attorneyl�Cl <br />DATE: February 20, 1992 <br />RE: STUDY OF CHAPTER 2079 LICENSING AND LICENSE TAXES <br />At the regular meeting on December 10, 1991 the Board, after public <br />hearing, adopted new chapter 207 which was a recodificaiton of Chapter <br />15 of the old Indian River County Code (1974 edition) . The Board <br />directed the staff to look into the _ following areas of concern: <br />I. Professional Associations and members - dual tax <br />II. Exemptions for non-profit charitable organizations <br />III. Stricter enforcement <br />I. Professional Associations and Members - Dual Tax <br />Professional Associations e.g., attorneys and doctors, are taxed under <br />the current ordinance as follows: <br />Professional Association - occupational license tax - $30.00 <br />Each professional in the association - $30.00 <br />The rationale behind this is that there are two entities: one the <br />association and two the professional that is a member of the association. <br />Stated another way, if persons want to form an association then they <br />must pay for that privilege and they must also pay for the privilege of <br />practicing as a professional. This logic is not carried through with <br />respect to other organizations. For example, a licensed active real <br />estate broker pays one occupational license tax of $30.00 to the County. <br />The real estate salespersons or salespersons/brokers working for the <br />licensed active real estate broker are not required to pay any <br />occupational license tax . even though they are professionals licensed by <br />the state. A distinction may be that these real estate salespersons are <br />independent contractors. However, this distinction is more compelling <br />for the real estate salesperson to pay the tax than the doctor or lawyer <br />who is not independent but is a member of the association. It should <br />be noted that the City of Vero Beach requires an occupational licences <br />tax for each real estate broker and salesperson. In view of the <br />foregoing, there appears to be no basis in law or logic for the <br />disparate treatment now in effect between real estate professionals and <br />other. professionals. <br />75 <br />BOOK 6 J PAA .�O-L <br />