HomeMy WebLinkAbout1994-014T(
t�
-1S/2B/D9(Y'o�
RESOLUTION NO. 94- 1L
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY,
FLORIDA, ESTABLISHING AN OCCUPATIONAL
LICENSE EQUITY STUDY COMMISSION.
WHEREAS, recently enacted 205.0535, F. S., allows the
establishment of an Equity Study Commission to establish tax equity
among the various business classifications; and
WHEREAS, failure to implement the occupational license tax
under these new provisions by October 1, 1995 will leave the County
under state control thereafter; and
WHEREAS, it is in the public interest to have local control of
occupational license taxes,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF
COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA
that:
1. Establishment.
Pursuant to the provisions of Section 205.0535, F.S., an Equity
Study Commission is hereby established and referred to herein as the
"Committee"
2. Purpose and Function.
The purpose of the Committee is 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 shall be guided 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.
L
RESOLUTION NO. 94-14
(4) After considering objectives (1) through (3) above,
the Committee shall propose a rate structure that will not generate a
decrease in revenues. Any additional revenue generated from the
rate structure changes shall be applied to the existing license and not
from other factors that would have normally caused increased license
revenue (additional licenses or increases in variable factors such as
assets, value of inventory, number of employees, etc.) .
The final report and recommendations of the Committee shall be
made to the County Commission no later than September 1994.
3. Membership.
The Committee shall be comprised of five members appointed by
the Board of County Commissioners. Members shall be owners,
officers, managers or members of the board of directors of a business
or profession located within Indian River County. The term of all
members shall expire upon acceptance of the Committee's final report
by the Board of County Commissioners unless specifically extended by
the Board of County Commissioners.
4. Advisory Status.
The Committee shall be advisory only and the members shall
serve without compensation.
5. General Provisions.
The provisions of Title 1, Chapter 103 relating to advisory
boards and commissions shall apply to this committee.
The resolution was moved to adoption by Commissioner
Adams and the motion was seconded by Commissioner
Eggert , and, upon being put to a vote, the vote was as
follows:
Chairman John W. Tippin Aye
Vice Chairman Kenneth R. Macht Aye
Commissioner Fran B. Adams Aye
Commissioner Richard N. Bird A y e
Commissioner Carolyn K. Eggert Aye
RESOLUTION NO. 94-14
The Chairman thereupon declared the resolution duly passed and
adopted this _ 11 day of J a n u a r y , 199_A.
BOARD OF COUNTY COMMISSIONERS
INDIAN RIVER COUNTY, FLORIDA
By
Jo n W. Tipp
airman