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r FEB 2 2 0994 BOOK o. -c. OCCUPATIONAL LICENSE EQUITY STUDY COMMISSION The Board reviewed the following memo dated February 18, 1994: TO: Board of County Commissioners FROM: Terrence P. O'Brien, Assistant County Attorney40 DATE: February 16, 1994 RE: Occupational License Equity Study Commission I At the regular meeting of the Board of County Commissioners on January 11, 1994, the Commission adopted a resolution establishing the subject commission. At that time there were two items for future consideration: (1) the scope of the committee's considerations, i.e. the unincorporated area vis-a-vis county -wide and (2) the appointment of five members. Staff has determined from an administrative and financial aspect that it would be in the best interest of the public that the County collect the occupational license tax in the unincorporated areas only and the municipalities collect in their jurisdictions. This will result in a person doing business in a municipality from having to pay both a city and county tax. Only one tax will be collected. It will be either a county tax or a city tax. If this recommendation is accepted, then the appointment of members is appropriate, and the members should be doing business in the unincorporated area of the county. Assistant County Attorney Terry O'Brien advised that this is the followup to the resolution adopted by the Board establishing an equity study commission. If the Board agrees with the scope of the committee's consideration, it would be appropriate to appoint 5 members who are business persons in the unincorporated areas. MOTION WAS MADE by Commissioner Macht, SECONDED by Commissioner Eggert, to limit the County's occupational license tax collection to the unincorporated areas of the county. Under discussion, Chairman Tippin stated that the Board will appoint committee members at the next Board meeting. THE CHAIRMAN CALLED FOR THE QUESTION. It was voted on and carried unanimously. 38