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HomeMy WebLinkAbout1995-15I] ; 5 /30/95 <ord \ occupat _ ord� Ow ORDINANCE 95- 15 AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING AN OCCUPATIONAL LICENSE TAX WITH A SINGLE CLASSIFICATION FOR ALL BUSINESSES WITH A TAX OF $40.00 PER BUSINESS, A TRANSFER FEE OF $4.009 PROVISIONS FOR PRORATION, AND AN EFFECTIVE DATE OF AUGUST 13 1995. WHEREAS, the County enacted Ordinance No. 95-4 with an effective date of August 1, 1995; and WHEREAS, the public notice of said ordinance failed to give the "proposed classification and rates applicable to the occupational license tax" as required by Section 205.032, F.S. ; and WHEREAS, it is in the public interest to reconsider this matter after proper notice, NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, that. SECTION 1. REPEAL. Ordinance No. 95-4 is hereby repealed. SECTION 2. AMENDMENT . Chapter 207 of the Indian River County Code is hereby adopted as set forth in Exhibit "A" SECTION 2. SEVERABILITY. If any section, or any sentence, paragraph, phrase, or word of this ordinance is for any reason held to be unconstitutional, inoperative, or void, such holding shall not affect the remaining portions of this ordinance, and it shall be construed to have been the legislative intent to pass the ordinance without such unconstitutional, invalid or inoperative part . SECTION 3. EFFECTIVE DATE. This ordinance shall become effective August 1, 19950 Approved and adopted by the Board of County Commissioners of Indian River County, Florida, on this 27 day of j ii n P , 19950 This ordinance was advertised in the Vero Beach Press -Journal on the 8 day of J u n e 1995, for a public hearing to be held on the 2 7 day of June , 1995, at which time it was moved for adoption by Commissioner Eggert.) seconded by Commissioner Ti p p i n and adopted by the following vote* Chairman Kenneth R. Macht A y e Vice Chairman Fran B. Adams Aye Commissioner Richard N. Bird Aye Commissioner Carolyn K. Eggert Aye Commissioner John B. Tippin Aye The Chairman thereupon declared the ordinance duly passed and adopted this 27 day of June 19950 �l BOARD OF COUNTY COMMISSION Attest: INDIAN R ER COUNTY, FLORIDA Acknowle this .,;`7th By enneth R. Macht, Chairman byv the Department of State of the State of Florida, 1111 , 1995. Effective date: Acknowledgement from the Department of State received on this llthday of July 1995, at 10:30 a.m/]kMx and filed in the Office of the Clerk of the Board of County Commissioners of Indian River County, Florida. E X H I B I T "A" Section 207.01. Purpose and scope. This Chapter is enacted pursuant to the procedures set forth in Chapter 205, Florida Statutes, and in particular, pursuant to Section 205.0535, Florida Statutes, which provides for reclassification and rate structure revisions after recommendations by an equity study commission. Section 207.02. Occupational license required. 1. No person shall engage in or manage any business, profession, or occupation in the unincorporated area of Indian River County without having first paid the current occupational license tax, unless exempt by reason of Chapter 205, F. S . or by the fact that said person is a minor . 2. Included in the requirement to pay an occupational license tax are: a) independent sales representatives ktivon, JAJJ1WUY ULU* ) b) the owner of and each person renting a stall at a flea market. c) Each vendor at special events. Section 207.03. Definitions. The definitions contained in Section 205.022, F. S . , shall apply to this chapter. Section 207.04. Disposition of taxes collection_ The revenues derived from the occupational license tax, exclusive of costs of collection, shall be deposited in an appropriate county fund. Section 207.05. Term of license, dates due and penalties. 1. All licenses shall be sold by the tax collector beginning August 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. There are no partial licenses. Licenses that are not renewed when due and payable are delinquent and subject to a delinquency penalty of 10 percent for the month of October, plus an additional 5 percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty shall not exceed 25 percent of the occupation license tax for the delinquent establishment. 2. Any person who engages in or manages any business, occupa- tion, or profession without first obtaining a local occupational license, if required, is subject to a penalty of 25 percent of the license due, in addition to any other penalty provided by law or ordinance. 3. Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required occupational license tax within 150 days after the initial notice of tax due, and who does not obtain the required occupational license is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts and a penalty of up to $250. Section 207.06. Issuances of license; compliance with state laws. No license shall be issued until all applicable state laws are complied with, including, but not limited to, required licensing and qualification standards . Section 207.07. Issuance of license; display; forms, etc. The tax collector shall make a duplicate of each license issued. The person obtaining the license shall keep the same displayed conspicuously at the place of business and in such a manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the county. Persons without a fixed place of business or who operate from a vehicle shall keep the same on their person or in their vehicle at all times while conducting business. Upon failure to do so, the licensee shall be subject to the payment of another license tax for engaging in or managing the business or occupation for which the license was obtained. The tax collector shall transmit to the county commissioners, in accordance with F.S. Section 219.07, a statement showing the total number of licenses issued and the amount of money collected for county licenses. Each monthly statement shall be signed by the tax collector; the tax collector shall make monthly payment of that amount collected by him for occupational licenses to the county depository, retaining a copy of the statement and a copy of each license issued by him for his office records. Section 207.09. Other license taxes to be in addition to the occupational license tax. Fees or licenses paid to any board, commission or officer for permits, registration, examination, inspection or other regulatory purposes shall be in addition to and not in lieu of any occupational license tax required by this chapter or other law unless otherwise expressly provided by law. Section 207.10. Fee. a) The fee for each occupational license shall be $40.00. For any transfer of license, the fee shall be $4.00. b) The fee set forth in paragraph a) of this section shall be prorated for the initial year as follows OCTOBER $40.00 APRIL $24.00 tax Section $20.00 207.08. $16.00 Report $12.00 of FEBRUARY $32.00 AUGUST county collector. $ 4.00 The tax collector shall transmit to the county commissioners, in accordance with F.S. Section 219.07, a statement showing the total number of licenses issued and the amount of money collected for county licenses. Each monthly statement shall be signed by the tax collector; the tax collector shall make monthly payment of that amount collected by him for occupational licenses to the county depository, retaining a copy of the statement and a copy of each license issued by him for his office records. Section 207.09. Other license taxes to be in addition to the occupational license tax. Fees or licenses paid to any board, commission or officer for permits, registration, examination, inspection or other regulatory purposes shall be in addition to and not in lieu of any occupational license tax required by this chapter or other law unless otherwise expressly provided by law. Section 207.10. Fee. a) The fee for each occupational license shall be $40.00. For any transfer of license, the fee shall be $4.00. b) The fee set forth in paragraph a) of this section shall be prorated for the initial year as follows OCTOBER $40.00 APRIL $24.00 NOVEMBER $40.00 MAY $20.00 DECEMBER $40.00 JUNE $16.00 JANUARY $36.00 JULY $12.00 FEBRUARY $32.00 AUGUST $ 8.00 MARCH $28.00 SEPTEMBER $ 4.00 Section 207.11. Flea Market requirements. The owner or operator of a flea market, antique mall, or similar operation is charged with the responsibility of seeing that each person renting a stall has a valid Indian River County occupational license. This may be accomplished by one of the following: a) The owner or operator shall not rent a stall to a person unless that person presents a valid Indian River County occupational license to the owner or operator at the time of rental. The occupational license number shall be recorded by the owner or operator at the time of rental. These records shall be maintained for at least six months and shall be available to the Tax Collector or his designee upon request. b) The owner or operator may purchase a sufficient number of occupational licenses to cover the number of stalls that may be rented at any one time . Section 207.12. Tax collector fee. The tax collector shall receive 10% of the fees collected the first year with the latitude of the Commission to increase the percentage in future years to recoup the cost of collection. Section 207.13. Chapter 205, F.S. controlling . The provisions of Chapter 205, F.S. , shall control where there is an omission, conflict with or ambiguity in Chapter 207 of the code.