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Town of Ocean Ridge |
Town Hall: |
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Town Hall Building & Zoning Police Department
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ORDINANCE NO. 570
AN ORDINANCE OF THE TOWN COMMISSION OF THE TOWN OF OCEAN RIDGE, FLORIDA, ADOPTING AN AMENDMENT TO THE CODE OF ORDINANCES CHAPTER 30 (LICENSES AND BUSINESS REGULATIONS), ARTICLE II, SECTION 30 (OCCUPATIONAL LICENSE TAX), TO REVISE TERMINOLOGY USED THEREIN FROM “OCCUPATIONAL LICENSES” TO “LOCAL BUSINESS TAX” IN CONFORMANCE WITH CHAPTER 205, FLORIDA STATUTES; PROVIDING FOR CODIFICATION; PROVIDING FOR REPEAL OF ALL ORDINANCES IN CONFLICT; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Town of Ocean Ridge Code of Ordinances, Article II, Section 30, Occupational License Tax, sets forth the Town’s occupational license requirements applicable to people maintaining a business within the municipal limits of the Town; and
WHEREAS, the Florida Legislature enacted Chapter 2006-152, Laws of Florida amending Chapter 205, Florida Statutes, regarding occupational licenses; and
WHEREAS, the State Legislature has found that consumers have been provided local occupational licenses as proof of licensure and competency to perform a particular service by vendors, contractors, and the like; and
WHEREAS, occupational licenses, now amended by the State Legislature and recognized as local business tax receipts, are fees charged and the method by which a local governing authority grants the privilege of engaging in or managing any business, profession, or occupation within its jurisdiction and are not a regulatory vehicle; and
WHEREAS, in order to protect consumers from fraudulent activities, the Florida Legislature has amended Chapter 205, Florida Statutes, to replace the term occupational licenses with the term local business tax receipts because a local business tax receipt does not purport to establish proof of licensure or a certain level of service; and
WHEREAS, the Town Commission desires to modify Article II, Section 30, Occupational License Tax, in order to change the nomenclature from occupational licenses to local business tax receipts effective on the effective date of this Ordinance; and
WHEREAS, the Town Commission has determined that the enactment of this Ordinance is for a proper municipal purpose and protects the public health, safety and welfare,
NOW THEREFORE, BE IT ORDAINED BY THE TOWN COMMISSION OF THE TOWN OF OCEAN RIDGE, FLORIDA, AS FOLLOWS:
Section 1. Findings of Fact. The WHEREAS clauses set forth above are adopted herein as findings of fact.
Section 2. Amendment. Article II, Chapter 30, is hereby amended to change its nomenclature from occupational licenses to local business tax receipts in conformance with Chapter 205, Florida Statutes, and is read in its entirety, as follows:
ARTICLE II. LOCAL BUSINESS TAXES*
*Cross references: Taxation, ch. 50. State law references: Local Business Tax Act, F.S. ch. 205.
A tax is hereby imposed by the town upon each and every business, profession and occupation having a permanent place of business or location or branch office within the town, in the respective amounts set forth in this article. In addition, each and every business, profession and occupation which engages in interstate commerce as described in F.S. § 205.042 shall pay a local business tax pursuant to this article in the respective amounts set forth in this article. The amount of such tax specified shall be on the basis of one year. (Code 1993, § 30-26)
All business tax receipts issued pursuant to this article shall expire on September 30 of each year and local business taxes are due and payable by September 30. If September 30 falls on a weekend or holiday, the tax is due on the next day which is not a weekend or holiday. No business tax receipt shall be issued for more than one year. For each business tax receipt obtained between October 1 and April 1, the full tax for one year shall be paid, except as otherwise provided in this article. For each business tax receipt obtained between April 1 and July 1, one-half of the full tax for one year shall be paid, except as otherwise provided in this article. For each business tax receipt obtained between July 1 and September 30, one-fourth of the full amount of tax for one year shall be paid, except as otherwise provided in this article. Upon payment of such tax, the town tax collector shall issue to the person paying the tax a receipt signed by such tax collector, which receipt shall expire at the end of the period for which such business tax receipt is issued.
(Code 1993, § 30-27) State law references: Due date and delinquency, F.S. § 205.053.
The tax requirement provided for in section 30-36 for architects, auctioneers, auditors, accountants, dentists, draftsmen, civil engineers, lawyers, osteopaths, chiropractors, chiropodists, phrenologists, physicians, surgeons, real estate salesmen or other similar professions shall be construed to mean that each individual shall pay the tax therein provided, whether practicing by himself or in partnership or employed by another. (Code 1993, § 30-28)
Whenever the amount of tax for the business tax receipt applied for under this article depends upon the amount of stock in trade carried by the applicant, or the number of rooms in a hotel or roominghouse, or any other facts not within the personal knowledge of the tax collector, no business tax receipt shall be issued until the applicant therefore has made and filed with the tax collector an affidavit, duly authenticated, setting forth the amount of his stock in trade, the number of rooms in his hotel or boardinghouse or any other facts upon which the amount of such business tax receipt depends. (Code 1993, § 30-29)
All business tax receipts may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of $3.00 and presentation of the original business tax receipt and evidence of sale. Upon written request and presentation of the original business tax receipt, any business tax receipt may be transferred from one location to another in the town upon payment of a transfer fee of up to 10 percent of the annual tax, but not less than $3.00, nor more than $25.00. (Code 1993, § 30-30) State law references: Transfer fee, F.S. § 205.043.
(a) No business tax receipt issued under the provisions of this article shall protect any person from prosecution for transacting any business, trade or profession not covered by such receipt, or shall protect any merchant doing business with a greater stock in trade than covered by such receipt, or any hotel keeper or roominghouse keeper having a greater number of rooms than is covered by such receipt.
(b) Any business tax receipt issued upon any false statement made under oath shall be considered as void ab initio, and shall not protect the holder thereof from prosecution for transacting business without a receipt. (Code 1993, § 30-31)
Where the principal, master or employer has complied with the provisions of this article, it shall be unnecessary for his agent, servant or employee to comply with this article, unless otherwise expressly provided for in this article; provided that, if such principal, master or employer shall not have complied with this article, each of his agents, servants or employees shall be subject to prosecution, and upon conviction to fine or imprisonment, to the same extent as his principal, master or employer. (Code 1993, § 30-32)
Any business tax receipt issued by the town may be temporarily suspended or absolutely revoked or cancelled by a majority vote of the town commission when the town commission shall ascertain and determine, in the exercise of its sound discretion, that such action will promote the public health, safety, welfare, harmony or good order of the neighborhood in which the taxpayer’s place of business is located. In the case of the revocation and cancellation of such receipt, the town shall refund to such taxpayer the pro rata unearned or unused portion of his business tax; provided that no refund shall be made where the business tax receipt is temporarily suspended. (Code 1993, § 30-33)
The exemptions from this article shall be as required by F.S. ch. 205. (Code 1993, § 30-34) State law references: Exemptions, F.S. §§ 205.063--205.193.
(a) It shall be unlawful for any person to engage in any trade, business, profession or occupation within the town without first obtaining a business tax receipt as provided in this article, or upon a receipt issued upon false statements made by any person or in his behalf. Any person engaged in any trade, business, profession or occupation within the town without a receipt or under a receipt issued upon false statements made by such person or in his behalf shall pay the penalties provided in F.S. ch. 205, in addition to the local business taxes provided in this article.
(b) In addition to the penalties set out in subsection (a) of this section, any person engaged in any trade, business, profession or occupation within the town without a receipt or under a receipt issued upon false statements made by such person or in his behalf shall, upon conviction thereof, except as may be otherwise provided in this article, be fined not more than double the amount of such tax.
(c) In any prosecution under this article, the fact that such person is open for business shall be prima facie evidence of engaging in such trade, business, profession or occupation, and the burden shall be upon the defendant to rebut such evidence.
(d) Each day or part of a day that this article is violated shall constitute a separate and distinct offense, for which such person or his agents, servants or employees may be prosecuted. (Code 1993, § 30-35) State law references: Penalty, F.S. § 205.053.
(a) The tax amounts which shall be paid by the several persons engaging in or managing businesses, professions or occupations for which a business tax receipt is required under this article are hereby fixed as follows:
TABLE INSET:
(b) Any person engaged in any lawful business, profession or occupation, wholly or in part within the town, not mentioned or covered by this Code or other town ordinance shall pay an annual business tax of $70.00. (Code 1993, § 30-36) Secs. 30-37--30-55. Reserved.
Section 3. Severability. If any word, clause, sentence, paragraph, section or part thereof contained in this Ordinance is declared to be unconstitutional, unenforceable, void or inoperative by a court of competent jurisdiction, such declaration shall not affect the validity of the remainder of the Ordinance.
Section 4. Repeal. All Ordinances or parts of Ordinances in conflict herewith shall be and the same are hereby repealed.
Section 5. Effective Date. This Ordinance shall become effective immediately upon adoption.
FIRST READING this 2nd day of April, 2007.
SECOND AND FINAL READING this 7th day of May, 2007.
Commissioner Pugh offered the foregoing Ordinance and its adoption. The motion was seconded by Commissioner Allison and upon being put to a vote, the vote was as follows:
KENNETH M. KALEEL, Mayor Yea DR. LYNN L. ALLISON, Vice Mayor Yea ELIZABETH P.B. BINGHAM, Commissioner Yea NANCY L. HOGAN, Commissioner Yea GEOFFREY A. PUGH, Commissioner Yea
The Mayor thereupon declared this Ordinance approved and adopted by the Town Commission of the Town of Ocean Ridge, Florida, on second reading, this 7th day of May, 2007.
TOWN OF OCEAN RIDGE, FLORIDA
BY:________________________________ KENNETH M. KALEEL, MAYOR ATTEST:______________________ TOWN CLERK | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
