Laserfiche WebLink
r JAN 261993 <br />BOOK 88 Pmu,E 668 <br />Occupational license taxes established pursuant to the authority <br />contained in the "Local Occupational License Tax Act" ( Chapter 205 <br />F . S .) are strictly for revenue purposes and have no regulatory <br />function. <br />The imposition of these revenue taxes usually occurs at both the <br />County and municipal level. For example, an attorney practicing law in <br />the City of Vero Beach must pay to the City of Vero Beach an <br />occupation license tax of $35.00 and must pay to Indian River County <br />an occupational license tax of $30.00. The distribution of this tax is <br />often overlooked when considering the efficacy of such a tax. In ' the <br />example given, the City of Vero Beach retains the entire $35.00 that it <br />collects. The $30.00 collected by the County must be apportioned <br />between the unincorporated area of the County and the incorporated <br />municipalities, including the City of Vero Beach, located therein by a <br />ratio derived by dividing their respective populations by the population <br />of the County. The general perception appears to be that the City <br />retains its $35.00 and the County retains its $30.00. When the reality <br />of the situation is that the County is imposing this tax for the benefit <br />of the municipalities as well as the County. In effect, the <br />municipalities are taxing the citizens twice, once through the municipal <br />tax and by sharing the County's tax. <br />III. Revenue Generated by the County Tax <br />1. Total Revenue for the year ending 91/92: <br />2. Cost of Collection: <br />3. Net Revenue: <br />4. Distribution: <br />a. Unincorporated Area <br />b. City of Vero Beach <br />C. City of Sebastian <br />d. City of Fellsmere <br />e. Town of Indian River Shores <br />f. Town of Orchid <br />IV. Areas of Disparate Treatment <br />$213,644.93 <br />$ 2,741.66 <br />Q16;9036 a 7 <br />$1349341.49 <br />$ 579699.00 <br />$ 109099.00 <br />$ 4,140.43 <br />$ 4,473.72 <br />$ 149.55 <br />Under Chapter 205 F.S. any tax shall be based on reasonable <br />classifications and shall be uniform throughout any class. The following <br />categories and the tax associated therewith do not appear to meet this <br />criteria. <br />Section <br />207.24 <br />Circus, Traveling Shows, <br />Tents & Side Shows <br />$225 1 each day <br />Section <br />207.25 <br />Traveling Medicine Shows <br />$75 <br />Section <br />207.28 <br />Dance Halls <br />$225 3 <br />Section <br />207.30 <br />Fortune Tellers, Clairvoyants <br />$300 <br />Section <br />207.37 <br />Pawnbrokers <br />$337.50 <br />Section <br />207.39 <br />Permanent Exhibits <br />$225 <br />1 May operate a side show for $30.00 each side show <br />Plus the fee in Section 207.24 if there is entertainment <br />3 One night only $150 <br />42 <br />