HomeMy WebLinkAbout2006-040ORDINANCE NO. 2006- 040
AN ORDINANCE OF THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA,
AMENDING CHAPTER 207.OF THE CODE PURSUANT TO
CHAPTER 2006-152, LAWS OF FLORIDA, THAT CHANGES THE
TERM "OCCUPATIONAL LICENSE TAX" TO "LOCAL BUSINESS
TAX" AND THE TERM "OCCUPATIONAL LICENSE" TO
"BUSINESS TAX RECEIPT"; PROVIDING FINDINGS; AMENDING
THE CHAPTER NAME TO LOCAL BUSINESS TAX RECEIPTS;
AMENDING SECTION 207.02 SPECIFICALLY TO INCLUDE THE
DEFINITIONS IN FLORIDA STATUTES SECTION 205.022;
AMENDING SECTIONS 207.03; 207.04; 207.05; 207.06; 207.07;
207.08; 207.09; 207.10; 207.11; 207.12; AND 207.13 TO CHANGE
THE TERM "OCCUPATIONAL LICENSE TAX" TO "LOCAL
BUSINESS TAX" OR "BUSINESS TAX" AND TO CHANGE THE
TERM "OCCUPATIONAL LICENSE" TO "BUSINESS TAX
RECEIPT"; CREATING A SAVINGS PROVISION IN NEW
SECTION 207.14 OF THE CODE TO PROVIDE THAT CERTAIN
OCCUPATIONAL LICENSES ISSUED BEFORE JANUARY 1,
2007. ARE VALID; PROVIDING FOR REPEAL OF OTHER
CONFLICTING ORDINANCES; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN THE CODE OF INDIAN RIVER
COUNTY; PROVIDING FOR FILING WITH THE DEPARTMENT OF
STATE; AND PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED by the Board of County Commissioners of Indian River
County, Florida, that:
PART I: AMENDMENT OF CHAPTER 207, LICENSING AND LICENSE TAXES, OF
THE CODE OF INDIAN RIVER COUNTY, FLORIDA.
SECTION 1. FINDINGS.
It is hereby ascertained, determined, and declared that:
A. Indian River County adopted Ordinance No. 95-15 on June 27, 1995,
codified in Chapter 207 of the Code, in full compliance with Florida Statutes Chapter
205, the "Local Occupational License Tax Act" in effect on June 27, 1995;
B. The Florida Legislature has enacted Chapter 2006-152, Laws of Florida,
effective, January 1, 2007, that amends various sections of Florida Statutes Chapter
205 by: changing the term "local occupational license" to "local business tax"; defining
the term "receipt" as it relates to business taxes; and amending various provisions
of Florida Statutes Chapter 205 to conform to the new legislation; and
C. Indian River County is enacting this Ordinance amending Chapter 207 of
the Code to conform to the foregoing new statutory requirements, and is not
amending those provisions of Chapter 207 of the Code affecting classification,
reclassification, or rate structure. Therefore, the statutory provisions of two public
notices and two public hearings to effectuate changes in classification or rate
structure are not applicable to this Ordinance.
SECTION 2. AMENDMENT OF TITLE OF CHAPTER 207 OF THE CODE
FROM "LICENSING AND LICENSE TAXES" TO" LOCAL BUSINESS TAX
RECEIPTS".
Commencing January 1, 2007, Chapter 207 of the Code shall be known and may
be cited as "LOCAL BUSINESS TAX RECEIPTS".
SECTION 3. AMENDMENT TO SECTION 207.02 OF THE CODE.
Commencing January 1, 2007, the following subsection, now codified in Section
207.03 of the County Code, shall be renumbered as 207.02 and amended as follows:
Section 207.023. Definitions.
The following definitions contained in Florida Statutes section 205.022, shall
apply to this chapter:
(1) Business, profession, and occupation do not include the customary religious,
charitable, or educational activities of nonprofit religious, nonprofit charitable,
and nonprofit educational institutions in this state, which institutions are more
Particularly defined and limited as follows:
(a) Religious institutions means churches and ecclesiastical or
denominational organizations or established physical places for worship in this
state at which nonprofit religious services and activities are regularly conducted
and carried on and also means church cemeteries.
(b) Educational institutions means state tax -supported or parochial, church
and nonprofit private schools, colleges, or universities conducting regular
classes and courses of study required for accreditation by or membership in the
Southern Association of Colleges and Schools, the Department of Education, or
the Florida Council of Independent Schools. Nonprofit libraries, art galleries, and
museums open to the public are defined as educational institutions and eligible
for exemption.
(c) Charitable institutions means only nonprofit corporations operating
physical facilities in this state at which are provided charitable services, a
reasonable percentage of which are without cost to those unable to pay.
(2) Receipt and Business Tax Receipt mean the document that is issued by
Indian River County which bears the words "Local Business Tax Receipt" and
evidences that the person in whose name the document is issued has complied
with the provisions of this chapter relating to the business tax.
(3) Classification means the method by which a business or group of
businesses is identified by size or type, or both.
(4) Enterprise zone means an area designated as an enterprise zone pursuant
to Florida Statutes section. 290.0065.
(5) Business tax and local business tax mean the fees charged and the
method by which the Indian River County Board of County Commissioners
grants the privilege of engaging in or managing any business, profession, or
occupation within its jurisdiction. It does not mean any fees or licenses paid to
any board, commission, or officer for permits, registration, examination, or
inspection. Unless otherwise provided by law, these are deemed to be re ulatory
and in addition to, but not in lieu of, any local business tax imposed under the
provisions of this chapter.
(6) Local governing authority means the Indian River County Board of County
Commissioners as the governing body of the CountV.
(7) Person means any individual, firm, partnership, joint adventure, syndicate,
or other group or combination acting as a unit, association, corporation, estate,
trust business trust trustee executor, administrator, receiver, or other
fiduciary, and includes the plural as well as the singular.
(8) Taxpayer means any person liable for taxes imposed under the provisions
of this chapter; any agent required to file and pay any taxes imposed hereunder;
and the heirs, successors, assignees, and transferees of any such person or
agent.
SECTION 4. AMENDMENT TO SECTION 207.03 OF THE CODE.
Commencing January 1, 2007, the following subsection, now codified in Section
207.02 of the County Code, shall be renumbered as 207.03 and amended as follows:
Section 207.032. QGGUpatienal IiGense Business Tax Receipt 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 GGGUpatwenal IiGense business tax levied in this chapter, unless
such person is exempt as set forth in section 207.02 of the Code, or otherwise
exempt by reason of the applicable provisions of the "Local Business Tax Act",
codified in Florida Statutes chapter 205 or by the fact that said person in a minor.
2. Unless otherwise specifically exempt pursuant to Florida Statutes chapter
205, included in the requirement to pay business tax are:
a. Independent sales representatives (Avon, Amway, etc.).
b. The owner of and each person renting a stall at a flea market.
Each vendor at special events.
SECTION 5. AMENDMENT TO SECTION 207.04 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
Section 207.04. Disposition of business taxes collected.
The revenues derived from the GGGUpatienal IiGense business tax, exclusive of
costs of collection, shall be deposited in an appropriate county fund.
SECTION 6. AMENDMENT TO SECTION 207.05 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as
follows:
Section 207.05. Term of business tax receipt; ,;eeRs ue dates; and
penalties.
1. All business tax receipts liG8Rses 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 business tax is due and payable on or before the
first working day following September 30. There are no partial receipts. ii„Genses:
L ��es Receipts that are not renewed when due and payable are delinquent
and subject to a delinquency penalty of ten (10) percent for the month of October,
plus an additional five (5) percent penalty for each subsequent month of
delinquency until paid. However, the total delinquency penalty shall not exceed
twenty-five (25) percent of the GGGUpatien IiGense business tax for the delinquent
establishment.
2. Any person who engages in or manages any business, occupation, or
profession without first obtaining a local business tax receipt, eGGtqaatbn_a1
t+eeR68i if required, is subject to a penalty of twenty-five (25) percent of the tax
l+sense 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 GGGUpatienal liGense business tax
within one hundred fifty (150) days after the initial notice of tax due, and who does
not obtain the required receipt 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 two hundred fifty dollars ($250.00).
SECTION 7. AMENDMENT TO SECTION 207.06 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
Section 207.06. Issuance of Business Tax Receipt; 4Gense; compliance with
state laws.
No I+Eense business tax receipt shall be issued until all applicable state laws are
complied with, including, but not limited to, required licensing and qualification
standards.
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SECTION 8. AMENDMENT TO SECTION 207.07 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
Section 207.07. Issuance of Receipt; 4Gep,&e display. ; feFms, etG
The tax collector shall make a duplicate of each receipt l;^r�e-rRSe issued. The
person obtaining the receipt 41sepse 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 I'� such person shall be s bjeGt +„ +ho
paymeRt of nnn+heF r^onse t required to pay for and obtain another business
tax receipt.
SECTION 9. AMENDMENT TO SECTION 207.08 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
Section 207.08. Report of county tax collector.
The tax collector shall transmit to the county commissioners, on aGGeFdaRGe with
F S. 21 ° 07� a signed statement showing the total number of I+seRses
T. ZT..T17T
business tax receipts issued and the amount of money collected for local
business tax receipts. w""'+vr tylirveRSeG. EaGh FnGRthly statemeRt shall be Signori
by the —tam-sel!estGI: -t The tax collector shall make monthly payment of that
amount collected byhimfor local business tax receipts to
the county depository, retaining a copy of the statement and a copy of each local
business tax receipt 4Gee-se issued. .
SECTION 10. AMENDMENT TO SECTION 207.09 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
Section 207.09. Other license taxes to be in addition of the
local business 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 a-ny GGGUpatieRal IiGeRse the local business tax
required by this chapter or other law unless otherwise expressly provided by law.
SECTION 11. AMENDMENT TO SECTION 207.10 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
Section 207.10. Local Business Tax. Fee-.
a. The local business tax shall be forty
dollars ($40.00). For any transfer of l+oense business tax receipt, the fee shall be
four dollars ($4.00).
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b. The fee local business tax set forth in paragraph a. of this section shall bo
prorated for the initial year as follows:
November ... 4Ol0
December ... 4D.00
January ..3G.0O
February ...32.00
March ... 2O.0U
April ...24.0U
May ... 2O.0O
June ... 1G.0O
July .12l0
August. . . 8.00
September ... 4l0
percentage in future years to recoup the cost ofcollection.
SECTION 14. AMENDMENT TO SECTION 207.13 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
Section 207.13. Florida Statutes Chapter 205 controlling.
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SECTION 12. AMENDMENT TO SECTION 207.11 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
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Section 207.11.
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 GGGUpatienal IiGense local business tax receipt. 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 business tax receipt eGGUpafi --- I liewlse to
the owner or operator at the time of rental. The GGGUpatlanal "Gense business tax
receipt number shall be recorded by the owner or operator at the time of rental.
These records shall be maintained for at'least six (6) 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 GGGUpatieRa
'"Wnses business tax receipts to cover the number of stalls that may be rented at
any one time.
SECTION 13. AMENDMENT TO SECTION 207.12 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
Section 207.12. Tax collector fee.
The tax collector shall receive ten (10) percent of the
collected f9F—fipot yea with the latitude of the commission to increase the
percentage in future years to recoup the cost ofcollection.
SECTION 14. AMENDMENT TO SECTION 207.13 OF THE CODE.
Commencing January 1, 2007, the following subsection shall be amended as follows:
Section 207.13. Florida Statutes Chapter 205 controlling.
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The provisions of Florida Statutes Ch. 205, as amended from time to time, shall
control where there is an omission, conflict with or ambiguity in Chapter 207 of the
Code.
SECTION 15. CREATION OF NEW SECTION 207.14 OF THE CODE.
Commencing January 1, 2007, the following subsection is created to read as follows:
Section 207.14. Savings provision.
Any occupational license issued from August 1, 2006 through December 31, 2006
pursuant to Indian River County ordinance 95-15 and the "Local Business Tax
Act" as each was in effect prior to January 1, 2007, shall be valid, and the
holder thereof shall not be required to surrender such occupational license in
exchange for a business tax receipt, unless otherwise specifically required by
applicable law.
PART II: GENERAL PROVISIONS
SECTION 1: REPEAL OF CONFLICTING ORDINANCES. The provisions of any
other Indian River County ordinance that are inconsistent or in conflict with the
provisions of this Ordinance are repealed to the extent of such inconsistency or
conflict.
SECTION 2. SEVERABILITY. It is declared to be the intent of the Board, that if
any section, subsection, sentence, clause, or provision of this Ordinance is held
invalid, the remainder of the Ordinance shall be construed as not having contained
such section, subsection, sentence, clause, or provision, and shall not be affected by
such holding.
SECTION 3. INCLUSION INTO THE CODE OF ORDINANCES. It is the intent of
the Board that all of the provisions of this Ordinance shall become and be made part
of the Indian River County Code of Ordinances and that the sections of this ordinance
may be renumbered or relettered.
SECTION 4. EFFECTIVE DATE; FILING WITH DEPARTMENT OF STATE. A
certified copy of this Ordinance shall be filed with the Department of State by the
Clerk to the Board immediately after adoption of this Ordinance, and this Ordinance
shall take effect on January 1, 2007.
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This Ordinance was advertised in the Vero Beach Press Journal on November 22,
2006, for a public hearing to be held on December 5, 2006. During the December 5,
2006 public hearing, this Ordinance was moved for adoption by Commissioner
Bowden , and seconded by Commissioner Fl escher and
adopted by the following vote:
Chairman Gary C. Wheeler Aye
Vice -Chairman Sandra L. Bowden Aye
Commissioner Wesley S. Davis Aye
Commissioner Joseph E. Flescher Ue
Commissioner Peter D. O'Bryan Aye
DULY PASSED AND ADOPTED THIS 5th DAY OF DECEMBER, 2006.
Attest: J. K. Barton, Clerk
INDIAN RIVER COUNTY
BOARD F COUNTY COMMISSIONERS
By A
"Chairman
By
Deputy Clerk
Approved:
Josep A. Baird, County Administrator
oved as to form
egal sufficie0jay:
Va4dn E. FeII �
Assistant County Attorney
EFFECTIVE DATE: This Ordinance was filed with the Department of State on the
t3 day of December, 2006, and becomes effective on January 1, 2007.
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