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AOG I -L 1�L„ <br />BOOK FA6E <br />I. Occupational License Tax <br />The Board reviewed memo from Assistant County Attorney Terry <br />O"Brien dated August 4, 1992: <br />TO: Board of County Commissioners <br />FROM: Terrence P. O'Brien - Assistant County Attorney <br />DATE: August 4, 1992 <br />SUBJECT: OCCUPATIONAL LICENSE TAX <br />RE: JULY 30, 1992 LETTER FROM NANCY OFFUTT <br />The Board of County Commissioners at it's June 23, 1992 meeting <br />passed an amendment to the Licensing and License Tax Ordinance <br />(Chapter 207) Ordinance No. 92-23. This amendment, among others <br />things, added the category of Real Estate Agents. The ordinance is <br />now in effect, however, the occupational license tax cycle does not <br />begin until October 1st of each year. The staff did not intend that the <br />tax be paid for the two months remaining in this current cycle. The <br />Tax Collector's office, however, has been receiving taxes for this <br />period. The referenced letter brought this matter to our attention. <br />In view of the foregoing, it is recommended that the attached letter be <br />sent to the Tax Collector advising him that the new category of Real <br />Estate Agent should not be subject to a tax until October 1, 1992 and <br />for those persons who have already paid allow them credit for the tax <br />paid. <br />ON MOTION by Commissioner Scurlock, SECONDED by <br />Commissioner Bird, the Board unanimously authorized <br />the Chairman to send the following letter to the Tax <br />Collector, as recommended by staff: <br />