Item Q11
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: July 15. 2009 (Kw) Division: County Attorney
Bulk Item: Yes x No - Department:
Staff Contact P erson/Phone #: Cynthia Hall x 3174
AGENDA ITEM WORDING:
Approval to advertise a public hearing for an ordinance deleting Sections 23-82, 23-83, 23-85(e), 23-
88,23-93 of the Monroe County Code, and amending Sections 23-102 and 23-111(a)(3) ofthe Monroe
County Code.
ITEM BACKGROUND:
The proposed ordinance was drafted after a review of Chapter 23 (business taxes) with the Tax
Collector. The first intent of this ordinance is to delete Section 23-82 of the Monroe County Code,
which dispenses with the requirement for charitable, religious, fraternal, educational, and non-profit
organizations to apply to the BOCC for a waiver of business taxes, because they are already entitled to
the waiver under Sections 205.191 and 205.192, F.S. The other.objective of the proposed ordinance is
to remove language that is unnecessary, clarifY language in conflict with Florida Statutes or other
sections of the Monroe County Code, and to amend Section 23-111(a)(3) of the Monroe County Code
to add a new provision, providing what business tax should be paid by owners of vending machines
that sell internet access.
PREVIOUS RELEVANT BOCC ACTION:
None
CONTRACT/AGREEMENT CHANGES:
Not applicable
ST AFF RECOMMENDATIONS:
Approval to advertise a public hearing to be held in Key Largo on August 19,2009.
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TOTAL COST: Cost of advertising INDIRECT COST: NIA BUDGETED: NI A
COST TO COUNTY: NIA SOURCE OF FUNDS:
REVENUE PRODUCING: Yes--1L No AMOUNT PER MONTH_ Year
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ex\/' / .
APPROVED BY: County Atty ~ OMB/Purchasing _Risk Management ~
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DOCUMENT A TION: Included X Not Required_
DISPOSITION: AGENDA ITEM #
ORDINANCE NO. -2009
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA,; DELETING SECTION 23-82 OF THE
MONROE COUNTY CODE; DELETING SECTION 23-83 OF THE MONROE
COUNTY CODE; DELETING SECTION 23-85(e) OF THE MONROE COUNTY
CODE; DELETING SECTION 23-88 OF THE MONROE COUNTY CODE;
DELETING SECTION 23-93 OF THE MONROE COUNTY CODE; AMENDING
SECTION 23-102 OF THE MONROE COUNTY CODE; AMENDING
SECTION 23-111 OF THE MONROE COUNTY CODE; PROVIDING FOR
SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL ORDINANCES
INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION INTO
THE MONROE COUNTY CODE OF ORDINANCES; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, Sections 205.191, Florida Statutes, provides that business taxes
are not required for practicing the tenets of any church; and
WHEREAS, Section 205.192, Florida Statutes, also provides that business
taxes are not required for charitable, religious, fraternal, youth, civic, service, and
other similar organizations that make occasional sales or engage in fundraising
projects performed exclusively by members and where the proceeds will be used
exclusively for the organizations; and
WHEREAS, if Monroe County Code (MCC) Section 23-82 is deleted,
charitable, religious, fraternal, education and nonprofit organizations will not be
required to submit an application for a waiver of business taxes to the Board of
County Commissioners to which the organizations are already entitled under
Sections 205.191 and 205.192, Florida Statutes; and
WHEREAS, the cost of a field person to monitor persons who advertise
space on the sides of boats, cars, buses, trucks and other vehicles outweighs the
business tax collected pursuant to Section 23-83 of the Monroe County Code
("MCC"), business tax for advertising space renters; and -
WHEREAS, MCC Section 23-85( e) (business tax for hotels, apartment hotels,
motels, etc.) contains language which is ambiguous and inconsistent with MCC
Section 23-85(c); and
WHEREAS, no travelling entertainment or sales presentations appear to exist
or have ever paid a business tax in Monroe County pursuant to MCC Section 23-88,
and thus the section appears to be unnecessary; and
WHEREAS, no emigrant agents appear to exist or have ever paid a business
tax in Monroe County pursuant to MCC Section 23-93, and thus the section appears
to be unnecessary; and
WHEREAS, Section 539.001, Florida Statutes (the Florida Pawnbroking Act),
requires that all pawnbrokers be licensed by the Florida Department of Agriculture
and Consumer Services and that all pawnbrokers in Monroe County demonstrate
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compliance with this statute, but MCC Section 23-102 does not currently set forth
this requirement; and
WHEREAS, Section 23-111 needs to be revised to address the category of
vending machines that sell internet access.
NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA, AS FOLLOWS:
[PROPOSED TEXT CHANGES are presented in strikethrough to indicate
deletions and underline to indicate additions.]
Section 1. Section 23-82 of the Monroe County Code shall be deleted in its
entirety.
Section 2. Section 23-83 of the Monroe County Code shall be deleted in its
entirety.
Section 3. Section 23-85(e) of the Monroe COl1nty Code shall be deleted in
its e nti rety.
Section 4. Section 23-88 of the Monroe County Code shall be deleted in its
entirety.
Section 5. Section 23-93 of the Monroe County Code shall be deleted in its
entirety.
Section 6. Section 23-102 of the Monroe County Code shall be amended
to read as follows:
Every person engaged in the business of pawnbroker must pay a
business tax of $337.50 for each place of business. Every person enQaQed in
the business of pawnbroker must display and exhibit to the tax collector the
license for the current year issued to the pawnbroker by the Florida
Department of AQriculture and Consumer Services prior to the tax collector
acceptinQ the business tax payment and issuino a tax receipt.
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Section 7. Section 23-111 (a)(3) of the Monroe County Code shall be
amended to read as follows:
(3) Service vending machines. The fee shall be $15.00 for each
machine. As used herein. the term "service vendino machine" shall include.
but not be limited to. machines that sell internet access for a fee.
Section 8. If any section, subsection, sentence, clause, or provision of this
ordinance is held invalid, the remainder of this ordinance shall not be affected such
invalidity.
Section 9. All ordinances or parts of ordinances in conflict with this
ordinance are hereby repealed to the extent of the conflict.
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Section 10. The provisions of this ordinance shall be included and
incorporated in the Code of Ordinances in the County of Monroe, Florida, as
additions or amendments thereto.
Section 11. This ordinance shall take effect immediately upon receipt of
official notice from the Office of the Secretary of State of the State of Florida that this
ordinance has been filed with said Office.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe
County, Florida, at a regular meeting of said Board held on the _ day of August,
2009.
Mayor George Neugent
Mayor Pro Tem Sylvia Murphy
Commissioner Kim Wigington
Commissioner Heather Carruthers
Commissioner Mario Di Gennaro
(S EAL) BOARD OF COUNTY
Attest: DANNY L. KOLHAGE, Clerk COMMISSIONERS OF MONROE
COUNTY, FLORIDA
By: Deputy Clerk By: Mayor/Chairperson
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MONROE COUNTY ATTORNEY
$~Dt.~,)RM:
CYNTHIA L. HALL
ASSISTANT COUNTY ATTORNEY
Date ~* .-J-:19g..:r_-,- =
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