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r s � Purpose and Function. The purpose of the Committee was to examine and review the Occupational License Ordinance, Chapter 207 of the Code of Ordinance of Indian River County, regarding classifications and rate structure, and to recommend revisions to such classifications and rate structure for the occupational license. The Committee was to be gulded by the following objectives in formulating its recommendations: (1) The Committee shall review the businesses, professions, and occupations within each classification and recommend any reclassifications or new classifications. (2) The Committee shall recommend a classification for any business activity not currently paying an occupational license tax. (3) The Committee shall review the rates of each classification, and recommend any fee changes necessary to establish equity between the rates for such classification. After considering objectives (1) through (3) above, tite Committee was directed to propose a rate structure that would not generate a decrease In revenues. It was determined that the target revenue goal would be approximately $140,000.00. Under the guidelines given to the Committee by the Board of County Commissioners, the County will collect an occupational license tax only for businesses located in the unincorporated area and there will be no distribution to the municipalities of taxes collected. Committee Deliberation Tile Committee met on six separate occasions with County staff and the Tax Collector and his staff. One of the major problems was to determine the loss of revenue that would result from not Issuing county occupational. tax license In the incorporated areas of the County. In addition, an attempt was made to determine the actual number of licenses that would be Issued under the new procedures; however, this was not possible with the data available. After much debate, the Committee reached a consensus that a single fee for each business would be the most equitable approach. This In effect restricted the Committee, by statute, to a maximum tax of a 200% increase in the current minimum tax of $14.00 ($42.00) . It shall be noted that this revised tax may, by statute, be increased only by 5% every other year. Relying on figures provided by County staff, it was estimated that approximately 4000 licenses would be Issued. Initially, the Committee' was allocating to collection cost 2% of the money collected; however, the Tax Collector did a study and concluded that 2% was not sufficient to cover cost. The Committee feels that ail Increase to 10% of the money collected would be appropriate for the tax collection. In light of this Information, a single fee of $40.00 was selected. Inasmuch as a single fee is being proposed classifications of businesses Is no longer necessary. The current ordinance has exemptions for certain activities (e.g., banking and insurance) that are not exemptions under Chapter 205, F.S. Tile Committee feels that except for minors tinder 18 the only exemptions should be those set forth in Chapter 205, F.S. Currently, Independent sales representatives (Avon, Amway, Tupperware, etc.) are not licensed In the County. The Committee feels that these persons should be required to be licensed. With respect to Flea Markets, the Committee feels that the owner of the flea market should be licensed and each person selling from a stall should be licensed.. FEBRUARY 7, 1995 30