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1994-014
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1994-014
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Last modified
4/9/2019 10:28:53 AM
Creation date
4/9/2019 10:27:10 AM
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Template:
Resolutions
Resolution Number
1994-14
Approved Date
01/04/1994
Resolution Type
Taxes
Entity Name
Occupational License Equity Study Commission
Subject
Tax Equity
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T( <br />t� <br />-1S/2B/D9(Y'o� <br />RESOLUTION NO. 94- 1L <br />A RESOLUTION OF THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, <br />FLORIDA, ESTABLISHING AN OCCUPATIONAL <br />LICENSE EQUITY STUDY COMMISSION. <br />WHEREAS, recently enacted 205.0535, F. S., allows the <br />establishment of an Equity Study Commission to establish tax equity <br />among the various business classifications; and <br />WHEREAS, failure to implement the occupational license tax <br />under these new provisions by October 1, 1995 will leave the County <br />under state control thereafter; and <br />WHEREAS, it is in the public interest to have local control of <br />occupational license taxes, <br />NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF <br />COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA <br />that: <br />1. Establishment. <br />Pursuant to the provisions of Section 205.0535, F.S., an Equity <br />Study Commission is hereby established and referred to herein as the <br />"Committee" <br />2. Purpose and Function. <br />The purpose of the Committee is to examine and review the <br />Occupational License Ordinance, Chapter 207 of the Code- of Ordinance <br />of Indian River County, regarding classifications and rate structure, <br />and to recommend revisions to such classifications and rate structure <br />for the occupational license. The Committee shall be guided by the <br />following objectives in formulating its recommendations: <br />(1) The Committee shall review the businesses, <br />professions, and occupations within each classification and recommend <br />any reclassifications or new classifications. <br />(2) The Committee shall recommend a classification for any <br />business activity not currently paying an occupational license tax. <br />(3) The Committee shall review the rates of each <br />classification, and recommend any fee changes necessary to establish <br />equity between the rates for such classification. <br />
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