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HomeMy WebLinkAboutO-07-14ORDINANCE NO.O-07-14 AN ORDINANCE OF THE CITY OF SEBASTIAN, FLORIDA, AMENDING CODE OF ORDINANCES CHAPTER 30 BUSINESSES ARTICLE II LICENSING TO REFLECT STATUTORY CHANGES; PROVIDING FOR CONFLICTS, SEVERABILITY AND EFFECTIVE DATE. WHEREAS, the state legislature has control of local taxing authority; and WHEREAS, the legislature has renamed occupational licenses to local business; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, as follows: Section 1. That Section 30-27 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended as follows: Sec. 30-27. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Local business tax means those charges established by the city council contained within the schedule of this article, as such charges maybe amended from time to time by ordinance, and promulgated pursuant to the authority conferred upon the city by F.S. ch. 205, or any successor thereto, for the privilege of doing business in the city. Receipt means the document that is issued_bv the local ~overnin~ authority which bear 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 Article relating to the business tax Section 2. That Section 30-28 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-28. Persons subject to ~ local business tax. A tax for the privilege of engaging in or managing any business within the city is hereby levied on: (1) Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business within its jurisdiction; (2) Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any profession or occupation within its jurisdiction; and (3) Any person who does not qualify under the provisions of subsections (1) and (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce where such ~ tax 1~ is not prohibited in section 8 of article 1 of the United States Constitution. Section 3. That Section 30-29 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-29. Required. No person shall engage in any activities for which a ~ local business tax receipt is required by this article, unless such person has a valid local business tax receipt issued by the city. No person shall knowingly make a false statement in the ~ local business tax receipt application as to conditions or facts upon which the fee is based. Section 4. That Section 30-30 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-30. Disagreement as to classification; appeal. If there is a disagreement between the applicant and the city on the question of proper classification for any person or business taxed ~ or to be taxed ~, the director of ~ arowth management shall decide the proper classification with the right of the applicant to appeal the decision to the city manager, whose decision upon the point shall be final. Section 5. That Section 30-31 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-31. Term of lie local business tax receipt; when tax fee due; delinquencies. (a) All ~ local business tax receipts shall be sold by the city beginning ~ Jul ~ 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. ~ Local business tax recce that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the tax for the delinquent establishment. (b) Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25 percent of the ~ tax due, in addition to any other penalty provided bylaw or ordinance. (c) Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required local business tax within 150 days after the initial notice of tax due, and who does not obtain the required local business tax 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 $250.00. (d) Any person who knowingly makes a false statement in the ~ local business tax receipt application as to conditions or facts upon which the tax is based is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collections efforts, and a penalty of up to $250.00. (e) Any person who engages in or manages any business, occupation or profession covered in this chapter after revocation of the local business tax receipt for such business, occupation, or profession, 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 $250.00. Section 6. That Section 30-32 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-32. Separate lie local business tax receipt for each business; falling into more than one classification. A separate local business tax receipt shall be obtained for each place of business conducted, operated, maintained or carried on by every person engaged in any business for which a ~ local business tax receipt is required by the ordinances of the city, even though such separate business is conducted within or upon the same premises. When any occupation, business or profession shall fall into more than one of the classifications contained in the schedule set forth in section 30-51, such occupation, business or profession shall comply with the sg requirements of each classification. Section 7. That Section 30-33 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-33. Change of location; transfer of lie~n~se local business tax receipt to new owner; duplicate lime local business tax receipts; fees. Upon presentation of the original leg local business tax receipt, any leg tax receipt may be transferred from one location in the city to another location within the city upon completion of an application and payment of a transfer fee often percent of the annual ~ tax, but not less than $3.00. A lie local business tax receipt maybe transferred to a new owner when there is a bona fide sale of a business upon payment of a transfer fee often percent of the annual leg tax, but not less than $3.00, and presentation of evidence of the sale and the original ~ local business tax receipt. Duplicate ~ rem shall be issued upon written request and upon payment of a duplicate leg fee of ten percent of the annual license tax, but not less than $3.00. Section 8. That Section 30-34 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-34. Half-year ~-tax . The tax for new licenses issued from April 1, through September 30, shall be one-half the regular annual tax. Section 9. That Section 30-35 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-35. Applications. (a) All applicants for ~ local business tax receipts shall submit their applications to the director of fig growth management not less than two weeks prior to the commencement of the proposed activity or function. (b) Any person applying for a local business tax receipt to practice any profession regulated by the department of business and professional regulation, or any board or commission thereof, must provide proof of an active state certificate, registration, or license, or issuance of the same. (c) Any person applying for a local business tax receipt or a transfer of an existing ~ local business tax receipt must present a copy of the applicant's current fictitious name registration issued by the state division of corporations or a written statement signed by the applicant setting forth the reason that the applicant need not comply with the Fictitious Name Act. (d) Any person applying for a local business tax receipt to operate a pharmacy must exhibit a current permit issued by the board of pharmacy. A local business tax receipt is not required in order to practice the profession of pharmacy. (e) Any person applying for a local business tax receipt who will be operating a business subject to state and/or federal regulations shall furnish proof of licenses and/or permits and/or letter(s) of exemption to operate same. Section 10. That Section 30-36 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-36. Evidence of engaging in business. The advertisement of any business by sign, newspaper, magazine, telephone listing, or other public notice shall be conclusive evidence of the engaging in and carrying on of the business in the city so advertised and shall be required to obtain ~ a local business tax receipt Section 11. That Section 30-37 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-37. Exemptions. Any person entitled to exemption under the laws of the State of Florida shall be exempt from payment of the local business tax to the city. If a tax exemption provision applies, a local business tax receipt must still be applied for and approved. (1) Veterans must be at least ten percent disabled to qualify for exemption. However, in no case shall a person be entitled to an exemption in excess of $50.00. (2) Nothing in this article shall be construed to require any farmer to procure a sg local business tax receipt to sell farm, aqua cultural, grove, horticultural, floricultural, tropical piscultural or tropical fish farm products, or products manufactured therefrom, except intoxicating liquors, wine or beer, within the city, if such products were grown or produced by such farmer within the state. (3) No ~ local business tax receipt shall be required of any charitable, religious, fraternal, youth, civic, service or other such organization when the proceeds are used exclusively for the organization. (4) Any person engaging in or managing a business, profession or occupation regulated by the department of business and professional regulation who has a permanent business location or branch office outside the city, who has paid a local business tax for the current year to the county or municipality where such permanent business location or branch offices maintained, and who performs work or services in the city on only a temporary or transitory basis shall be exempt from the provisions of the article. Section 12. That Section 30-38 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-38. Renewal notices; nonreceipt of notice no defense. The director of ~ growth mana ement shall send out annual renewal notices to all holders of ~ 1®a local business tax receipt no later than ~ Jul 1. Failure to receive such notice will not be considered a justifiable defense for nonpayment of any tax or late fee. Section 13. That Section 30-39 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-39. Duty of officers, agents of corporation; individual liability. It shall be the duty of all officers and agents of any corporation to ensure that such corporation complies with the provisions of this article and all officers of any corporation required by this article to pav the local business tax shall be personally subject to the penalties imposed by this article where any corporation fails to pay the tax and obtain a ~ tax receipt required by this article. It shall be the responsibility of any real estate agency, brokerage house, or other firm of any description to ensure that each agent, salesperson or broker affiliated with such firm complies with timely payment of the individual tax as specified in this article. Failure to do so will subject the firm to fines as maybe imposed by this Code. Section 14. That Section 30-40 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-40. Duty of director of ~ growth management to keep records. The director of ~ growth management shall keep a complete record of all ~ local business tax receipts issued, showing the nature of the ~ local business tax receipt, the date of issuance, the date of expiration and to whom it was issued. Section 15. That Section 30-41 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-41. Updating applications. The director of ~ growth mana ement is authorized to require updated ~ local business tax receipt applications. Section 16. That Section 30-42 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-42. Preservation and display of ~ local business tax receipt. All ~ local business tax receipts granted by the city shall be carefully preserved and displayed in a conspicuous place and be visible in the place of business authorized to be conducted by such ~ local business tax receipt. Section 17. That Section 30-43 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-43. Issuance of ~ local business tax receipt not prima facie evidence of ability to conduct business. All businesses are subject to city zoning restrictions. The issuance of a ~ local business tax receipt under this article does not constitute the only authorization required to conduct a business in the city. It shall not give a person the legal right and authority to conduct any business in violation of any law, and in such event, no refund of the local business tax shall be authorized. Section 18. That Section 30-44 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-44. No refund of tax ~; exception. No portion of any tax assessed by this article shall be refunded except when such tax is collected by mistake or error. Refunds shall not be made after the ~ period for which the erroneous payment was made has expired. Section 19. That Section 30-48 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-48. City not liable for damages for losses from revocation. The city shall not be liable for any loss, monetary or otherwise, due to the revocation of a local business tax receipt. Revocation of lie a local business tax receipt shall require the business to cease operation in the city. The revocation of a local business tax receipt shall continue until such time as the violations that caused the revocation are certified by the director of ~ growth mana eg ment as having been corrected. The following shall constitute grounds for revocation of a license. (1) A determination by the director of ~ growth manaeement that any statement contained in the application for a ~ local business tax receipt is false. (2) The ~ taxed business has violated city or county ordinances or laws of the state in the practice of business for which such license is issued. (3) The ~ taxed business fails to comply with zoning, fire prevention and code enforcement ordinances of the city after reasonable notice shall have been given to the taxed business to eliminate or correct any condition in violation of such ordinances of the taxed business premises. Section 20. That Section 30-49 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-49. Special requirements for carnivals, circuses and other amusement attractions. A carnival, circus, or any amusement attraction shall meet the additional requirements listed in this section before a lase local business tax receipt will be issued: Section 21. That Section 30-50 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-50. Fee Tax for businesses not specifically included in schedule. Every business, fixed or temporarily engaged in by any person, whether in a building or tent, or anywhere within the city not specifically designated in the article, shall pay a ~ tax of $66.00. Section 22. That Section 30-51 of the Code of Ordinances, City of Sebastian, Florida, is hereby amended to read as follows: Sec. 30-51. Fee Tax schedule. The schedule for eggs local business tax charged in the city shall be as follows: Section 23. CONFLICT. All ordinances or parts of ordinances in conflict herewith are hereby repealed. Section 24. SEVERABILITY. In the event a court of competent jurisdiction shall determine that any part of this Ordinance is invalid, the remainder of the Ordinance shall not be affected and it shall be presumed that the City Council of the City of Sebastian did not intend to enact such invalid provision. It shall further be assumed that the City Council would have enacted the remainder of this Ordinance without said invalid provision, thereby causing said remainder to remain in full force and effect. Section 25. EFFECTIVE DATE. This Ordinance shall take effect upon its adoption by the City Council. The foregoing Ordinance was moved for adoption by Councilmember Paternoster ,The motion was seconded by Councilmember simchick and, upon being put to a vote, the vote was as follows: Mayor Andrea Coy aye Vice-mayor Sal Neglia aye Councilmember Al Paternoster aye Councilmember Dale Simchick aye Councilmember Eugene Wolff aye The Mayor thereupon declared this Ordinance duly passed and adopted this 1~+th day of November ,2007. CITY OF SEBASTIAN, FLORIDA ATTEST: ~~ - - Sal y A. Ma' , MM City Clerl By: Approved as to form and legality reliance b the City of Sebastian only: i ~`.~~ Rich Stringer, City torney