Item P6BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: 04/17/13 - KW
Bulk Item: Yes X No
Division: County Attorney
Staff Contact: Susan Grimsley, #3477
AGENDA ITEM WORDING:
Approval to advertise a public hearing to consider an ordinance amending Monroe County Code
Chapter 23, Article III, Sec. 23-78, Forms, etc. and Sec. 23-111, Vending machines, in order to
eliminate the issuance of paper business tax receipts and stickers and decals, as well as remove the
requirement that the aforementioned receipts be displayed at the place of business or on the vending
machines.
ITEM BACKGROUND:
Monroe County currently requires that the tax collector provide a paper business tax receipt to the
taxpayer upon payment of a business tax, pursuant to Sec. 23-78 of the Monroe County Code. The
taxpayer must then display the receipt in a conspicuous location in the place of business. Sec. 23-111
currently requires that, for certain vending machines, a decal or sticker be placed conspicuously on the
machine showing payment of the applicable business tax. The Monroe County Tax Collector would
like to eliminate the posting and printing requirements, effectively "going green," in order to save the
County money (estimated at $42,140 annually) and contribute to an ongoing effort to be
environmentally friendly. The tax receipts would then be available on the website of the Tax
Collector.
PREVIOUS RELEVANT BOCC ACTION:
N/A
CONTRACT/AGREEMENT CHANGES:
N/A
STAFF RECOMMENDATIONS:
Approval.
TOTAL COST: INDIRECT COST: TBD BUDGETED: Yes No
DIFFERENTIAL OF LOCAL PREFERENCE:
COST TO COUNTY: advertising costs SOURCE OF FUNDS:
REVENUE PRODUCING: Yes No x AMOUNT PER MONTH Year
APPROVED BY: County Atty� OMB/Purchasing Risk Management
DOCUMENTATION: Included x
DISPOSITION:
Revised 04/01
Not Required
AGENDA ITEM #
C
UNTY jo'�19NROE
KEY WESTDA 33040
(305)294-4641
Robert B. Shillinger, County Attorney**
Pedro J. Mercado, Assistant County Attorney **
Susan M. Grimsley, Assistant County Attorney**
Natileene W. Cassel, Assistant County Attorney**
Cynthia L. Hall, Assistant County Attorney **
Christine Limbert-Barrows, Assistant County Attorney **
Derek V. Howard, Assistant County Attorney
Lisa Granger, Assistant County Attorney
Steven T. Williams, Assistant County Attorney
** Board Certified in City. County & Local Govt. Law
MEMORANDUM
To: Mayor and County Commissioners
Through: Robert B. Shillinger, County Attorney
From: Susan Grimsley, Assistant County Attorney
Date: April 1, 2013
BOARD OF COUNTY COMMISSIONERS
Mayor George Neugent, District 2
Mayor Pro Tern, Heather Carruthers, District 3
Danny L. Kolhage, District 1
David Rice, District 4
Sylvia J. Murphy, District 5
Office of the County Attorney
1111 121h Street, Suite 408
Key West, FL 33040
(305) 292-3470 - Phone
(305) 292-3516 — Fax
Re: Proposed Ordinance to eliminate paper business tax receipts and posting
requirements
Amending Monroe County Code Sec. 23-78 and Sec. 23-111
BOCC Permission to Advertise Public Hearing April 17, 2013
Proposed Ordinance History and Goals
This ordinance was originally drafted at the request of Danise Henriquez, the Monroe County
Tax Collector. Ms. Henriquez desires to limit the paper products produced by her office by eliminating
the requirements, under Sec. 23-78 and 23-111 of the Monroe County Code, which mandate her office
issue paper business tax receipts upon payment of an applicable business tax. These tax receipts must
then be posted in a conspicuous location, either in the place of business or on vending machines, if
applicable.
Elimination of the posting and paper receipt requirement will save the County money in the
amount of $42,140 annually and will also help further County goals of environmental responsibility.
Should a person require a paper copy of the receipt, it will be promptly available on the Tax Collector's
website (as is already the case).
This requires only one public reading before a vote. The changes made by this ordinance have no
effect on takings liability or Harris Act claims.
Should you require any other assistance, please do not hesitate to call or write.
ORDINANCE NO. — 2013
AN ORDINANCE AMENDING CHAPTER 23 OF THE MONROE
COUNTY CODE, SPECIFICALLY ARTICLE III. BUSINESS TAX;
AMENDING SECTION 23-78; REMOVING THE REQUIREMENT
THAT EACH BUSINESS TAX PAYER BE ISSUED A PAPER
RECEIPT; PROVIDING THAT THE RECEIPT WILL BE AVAILABLE
ONLINE OR ON REQUEST; REMOVING THE REQUIREMENT
THAT THE RECEIPT BE POSTED AT THE PLACE OF BUSINESS;
AMENDING SECTION 23-111; REMOVING THE REQUIREMENT
THAT CERTAIN VENDING MACHINES DISPLAY BUSINESS TAX
PAYMENT ON A STICKER OR DECAL; REQUIRING DELIVERY OF
THE ORDINANCE TO THE TAX COLLECTOR; PROVIDING FOR
SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL
ORDINANCES INCONSISTENT HEREWITH; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, Chapter 23 Article III of the Monroe County Code provides for taxation of
businesses and, more specifically, the issuance and display of business tax receipts; and
WHEREAS, Section 23-78 currently requires that the tax collector must issue a paper
receipt for each business tax paid and that said receipt must be displayed at the taxpayer's place
of business; and
WHEREAS, Section 23-111(c) currently requires that certain vending machines subject
to the business tax display a sticker or decal showing that the tax has been paid; and
WHEREAS, the Monroe County Tax Collector provides these business tax receipts,
stickers, and decals at the County's expense; and
WHEREAS, elimination of the paper business tax receipts and the stickers and decals is
estimated to annually save the County $41,645.00 and $495.00, respectively; and
WHEREAS, the reduction in generated paper products contributes to county, state, and
national goals of conservation, environmental care, and waste reduction; and
WHEREAS, the Monroe County Tax Collector and the Board of County Commissioners
find it highly desirable to remain fiscally and environmentally responsible in their respective
duties to the County;
NOW THEREFORE, BE IT ORDAINED by the Board of County Commissioners of
Monroe County, Florida:
SECTION 1. Monroe County Code, Chapter 23, Article III, Sec. 78 is hereby amended to read
as follows:
Sec. 23-78. — Forms, etc.
The county must furnish the necessary forms to the tax collector. The tax collector must
fill out and validate a receipt and ' inform the
taxpayer that the receipt will be available online or upon request. The tax eelleeteF must alse
make a dapheate ef eaeh meeipt. The taxpayer- must have the meeipt eenspieueusly displayed
his Plaee 0 business so as te be open te the view ef the publie and all ef the "y authorized
fflef the ,,,., my The tax collector shall update the online records of the receipts within a
reasonable time after each payment
SECTION 2. Monroe County Code, Chapter 23, Article III, Sec. 111 is hereby amended to read
as follows:
Sec. 23-111. — Vending machines
(a) Any person who operates for a profit, or allows to be operated for a profit in his place of
business or on his property, any of the following vending machines must pay a business
tax according to this schedule, unless exempted by subsection (b) of this section.
(1) Merchandising vending machines. The fee shall be $15.00 for each machine.
However, when any merchandise vending machine is located in and operated only in a
place of business for which tax has been paid for trading, buying, bartering, serving or
selling tangible personal property under this chapter or other ordinance of the county, the
tax is $6.00 for each machine.
(2) Merchandising vending machine operators. The fee shall be $150.00 for the
privilege of engaging in such business, and must further pay an annual tax of $1.50 for
each machine.
(3) Service vending machines. The fee shall be $15.00 for each machine. As used
herein the term "service vending machine" shall include, but not be limited to,
machines that sell internet access for a fee.
(4) Service vending machine operators. The fee shall be $281.25 for the privilege of
engaging in such business, and must further pay an annual tax of $3.60 for each machine.
(d) U Whenever the tax collector finds any vending machine required to be taxed under this
section operating without the current tax paid, he must attach a notice of delinquent taxes
to the machine. Any person who removes a notice of delinquent taxes, or who removes
any money from the machine before the taxes are paid, is guilty of an offense.
SECTION 3. DELIVERY TO THE TAX COLLECTOR. The Board of County
Commissioners, by and through the Clerk, shall deliver a copy of this Ordinance to the Tax
Collector so that the proper procedures and changes may be implemented.
SECTION 4. SEVERABILITY. Should any provision of this Ordinance be declared by a
court of competent jurisdiction to be invalid, the same shall not affect the validity of this
Ordinance as a whole, or any part thereof, other than the part declared to be invalid. If this
ordinance or any provision thereof shall be held to be inapplicable to any person, property or
circumstances, such holding shall not affect its applicability to any other person, property or
circumstances.
SECTION 5. CONFLICT WITH OTHER ORDINANCES. All ordinances or parts of
ordinances in conflict with this Ordinance are hereby repealed to the extent of said conflict.
SECTION 6. EFFECTIVE DATE. This Ordinance shall take effect upon filing with the
Department of State as provided in Section 125.66(2), Florida Statutes.
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 , 2013.
Mayor Neugent
Mayor Pro Tem Carruthers
Commissioner Murphy
Commissioner Rice
Commissioner Kolhage
(SEAL)
Attest: AMY HEAVILIN, Clerk
Lo
Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
L-B
Mayor George Neugent
rtgON, 1:40E COUNTYATTORNEY
TO
SUSA GRIMSLEY
ASSISTA UNTY TTORN Y
Da J�