Item Q11BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: June 21, 2006 - MAR
Bulk Item: Yes X No
Division: Count Attorney
Department: County Attorney
Staff Contact: Suzanne A. Hutton
AGENDA ITEM WORDING:
Approval to advertise a public hearing for an ordinance revising Chapter 12.1, Occupational License
Tax to replace that terminology with the Terminology Business Tax.
ITEM BACKGROUND:
On or about June 9, 2006, the Governor of the State of Florida signed Session Law 2006-152 re-
naming the local occupational license tax as the local business tax. Session Law 2006-152 states
therein that its purpose is to deflect potential abuses by unscrupulous persons presenting local
occupational licenses as proof of competency to perform repairs and services. The Monroe County
Tax Collector has requested revision to the County Code as quickly as possible to correspond to the
State mandate that the nomenclature be changed since they send out their tax bills on August 1, 2006.
PREVIOUS RELEVANT BOCC ACTION:
N/A
CONTRACT/AGREEMENT CHANGES:
N/A
STAFF RECOMMENDATIONS:
Approval to advertise.
TOTAL COST: N/A BUDGETED: Yes No
COST TO COUNTY: SOURCE OF FUNDS:
REVENUE PRODUCING: Yes _ No _ AMOUNT PER MONTH Year
APPROVED BY: County Atty X OMB/Purchasing _ Risk Management _
DIVISION DIRECTOR APPROVAL: -
EA. 14uirToN, COUNTY ATTORNEY
DOCUMENTATION: Included X To Follow Not Required
DISPOSITION: AGENDA ITEM #
Revised 2/27/01
Tax Collcoor
ORDINANCE NO. -2006
AN ORDINANCE AMENDING CHAPTER 12.1, MONROE COUNTY
CODE; PROVIDING FOR THE TERM "LOCAL OCCUPATIONAL
LICENSE TAX" TO BE REPLACED BY "LOCAL BUSINESS TAX";
PROVIDING FOR DEFINITION OF "RECEIPT;" 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, Monroe County Code Chapter 3 sets forth provisions regarding the
requirements for and issuance of local occupational tax licenses; and
WHEREAS, on or about June 9, 2006, the Governor of the State of Florida signed
Session Law 2006-152 renaming the local occupational license tax as the local business tax; and
WHEREAS, Session Law 2006-152 states therein that its purpose is to deflect potential
abuses by unscrupulous persons presenting local occupational licenses as proof of competency to
perform repairs and services; and
WHEREAS, the Monroe County Tax Collector has requested revision to the County
Code to correspond to the state mandate that the "licenses" be issued in the form of a receipt for
a local business tax; now therefore,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA:
Section 1. The title to Chapter 12.1, Monroe County Code, shall be revised to read as
follows:
12.1 OCCUPATIONAL n T TAX c T r CP ro E BUSINESS TAX STRUCTURE
Section 2. Sec. 12.1-1. Monroe County Code, shall be amended to read as follows:
This chapter establishes an-eeeepatienal business tax for the privilege of engaging in or
managing any business, profession or occupation within the county. No person may
engage in or manage any business, profession, or occupation within the county subject to
an eraeupatienal business tax under this chapter without first paying that tax to the county
tax collector.
Business Tax Ordinance 2006
Section 3. Sec. 12.1-2. Monroe County Code, shall be amended by adding the definition of
receipt as follows:
"Receipt" means the document that is issued by the Monroe County Tax Collector
which bears 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 chapter
relating to the business tax.
Section 4. Sec. 12.1-3. Monroe County Code, shall be amended to read as follows:
Sec. 12.1-3. Distribution of revenues.
The county retains all eeeepatienal business tax revenues collected from businesses,
professions, or occupations, whose places of business are located in the unincorporated
portions of the county. Those eeeupationM business tax revenues collected from
businesses, professions, or occupations, whose places of business are located within a
municipality, exclusive of the costs of collection, must be apportioned between the
unincorporated area of the county and the incorporated municipalities located therein by a
ratio derived by dividing their respective populations by the population of the county.
The revenues so apportioned shall be sent to the government authority of each
municipality, according to its ratio, and to the county commission, according to the ratio
of the unincorporated area, within fifteen (15) days after the month of receipt.
Section 5. Sec. 12.1-4. Monroe County Code, shall be amended to read as follows:
Sec. 12.1-4. Term of privilege granted by the tax, transfer.
(a) The eeeupational business tax provided for in this chapter allows for the
privilege of engaging in or managing the business, professions, or occupation, so taxed
for a period of one (1) year beginning on October 1 and expiring on September 30, unless
another term is provided by law.
(b) The eewpational business tax paid by the original owner of a business may be
transferred to the benefit of a new owner, when there is a bona fide sale of the
businesses, upon the payment of a ten dollar ($10.00) transfer fee.
(c) The tax paid for the privilege of engaging in or managing a business, profession, or
occupation, at one location may be transferred to the benefit of another location upon the
payment of a ten dollar ($10.00) transfer fee.
Section 6. Sec. 12.1-5. Monroe County Code, shall be amended to read as follows:
Sec. 12.1-5. Fractional tag payments.
Any person who was not liable for the eeeupatieftal business tax during the first half of
the tax year, but becomes liable during the second half, must pay an eec-tpatienal
business tax equal to one-half the amount owed for the full tax year.
Business Tax Ordinance 2006 2
Section 7. Sec. 12.1-6. Monroe County Code, shall be amended to read as follows:
Sec. 12.1-6. Procedure for the payment of the oeeopetienal business tax.
(a) All persons for the eeeepatienal business tax must complete the tax form
prepared by the county tax collector. The eee-upetienal business tax provided for in this
chapter is for the purpose of raising revenue only. It is not a county permit to undertake
any business, profession or occupation at a particular site. The tax collector shall, on a
monthly basis, provide the county planning department with a list of the taxpayers who
have paid and the addresses of their respective businesses, professions, or occupations. If
the tax is paid for a business, profession or occupation at an address that the planning
department concludes violates the county's land development regulations or
comprehensive plan, then the county's code enforcement department may undertake
whatever action it deems proper to force a correction of that violation. A statement
similar to this subsection must appear on all eeeepatienal business tax forms.
(b) Any person liable for an eecupatienal business tax based wholly or in part upon
capacity, the number of employees, or other contingency, must file a statement with the
tax collector giving full and complete information to the capacity, employees or other
contingency as the case may be. The statements required by this subsection must be
retained as part of the tax collector's records and a copy provided to the county property
appraiser.
Section 8. Sec, 12.1-8. Monroe County Code, shall be amended to read as follows:
Sec. 12.1-8. Forms, etc.
The county must furnish the necessary forms to the tax collector. The tax collector
must fill out and validate a receipt and issue to the taxpayer for each eecupatienal
business tax paid. The tax collector must also make a duplicate of each receipt. The
taxpayer must have the receipt conspicuously displayed at his place of business so as to
be open to the view of the public and all of the duly authorized officers of the county.
Section 9. Sec. 12.1-9. Monroe County Code, shall be amended to read as follows:
Sec. 12.1-9. Delinquent license tax, penalty.
(a) Whenever any tax provided by this chapter is not paid by the due date of
October 1, the tax is delinquent and subject to a delinquency penalty of ten (10) per cent
for the month of October, plus an additional five (5) per cent penalty for each subsequent
month of delinquency until paid. However, the total delinquency penalty may not
exceed twenty-five (25) percent of the eseepatien business tax originally due. In
addition to the penalty, the tax collector is entitled to a five dollar ($5.00) cost fee that
must be collected from delinquent taxpayers at the same time the tax and penalty are
paid.
(b) Any person engaging in or managing any business, occupation or profession
without first paying the eseepatien business tax, if required under this chapter, is subject
to twenty-five (25) percent of the tax determined to be due, in addition to any other
penalty provided by law or ordinance.
Business Tax Ordinance 2006 3
(c) Any person who engages in any business, occupation, or profession covered by this
chapter, who does not pay the required eesupatienal business tax within one hundred
fifty (150) days after the initial notice of tax due and who does not obtain the required
eeeapational business tax receipt, is subject to civil actions and penalties, including court
costs, reasonable attorney's fees, additional administrative costs incurred as a result of
collection efforts, and a penalty of up to two hundred fifty dollars ($250.00).
Section 10. Sec. 12.1-10. Monroe County Code, shall be amended to read as follows:
Sec. 12.1-10. Tax not in lieu of regulatory fees or licenses.
Fees or licenses paid to any municipality, board, commission or officer for
permits, registrations, examinations or inspections that are regulatory in nature are
in addition to, and not in lieu of, the eeeupatienal business tax imposed under this chapter
unless otherwise provided by general law.
Section 11. Sec. 12.1-11, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-11. Disabled persons, widows, etc.
(a) All disabled persons physically incapable of manual labor, widows with minor
dependents, or persons sixty-five (65) years of age or older, with not more than one (1)
employee or helper, and who use their own capital only, not in excess of one
thousand dollars ($1,000.00) are allowed to engage in any business or occupation in the
county without being required to pay an oempatienal business tax. The exemption
provided by this section with respect to the disability is allowed only upon the certificate
of a licensed physician stating that the applicant claiming the exemption is disabled and
the nature and extent of the disability. In case the exemption is claimed by a widow with
minor dependents, or a person over sixty-five (65) years of age, proof of the right to the
exemption must be made. Any person entitled to the exemption provided by this section
must, upon application and furnishing of the necessary proof, be issued a tax waiver that
must plainly state across its face that the waiver is issued under this section along with
the reason for the exemption.
(b) In no event under this or any other section may any person, veteran or
otherwise, be allowed any exemption from the payment of any amount required by law
for the issuance of a license to sell intoxicating liquors or malt and vinous beverages.
Section 12. Sec. 12.1-12, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-12. Disabled veterans, etc.
(a) Any resident who served as an officer or enlisted person during any of the periods
specified in F.S. § 1.01(14), in the Armed Forces of the United States, National Guard, or
United States Coast Guard or Coast Guard Reserve, or any temporary member thereof,
who has actually been, or may hereafter be, reassigned by the air force, army, navy, coast
guard, or marines to active duty during any war, declared or undeclared, armed conflicts,
crises, etc., who was honorably discharged from the service of the United States, and
who at the time of his or her becoming liable for the tax provided in this chapter is
Business Tax Ordinance 2006 4
disabled from performing manual labor, must, upon sufficient proof of being a resident
and upon production of an honorable discharge from the service of the United States:
(1) Be granted a waiver for the payment of any essupational business tax
required by this chapter that does not exceed fifty dollars ($50.00); or
(2) Be granted a waiver for the payment of eeeepatienal business tax to the extent of
fifty dollars ($50.00) when the eeeepatienal business tax required by the chapter is more
than fifty dollars ($50.00). The waiver described in this subsection extends to and
includes the right of the disabled veteran to operate an automobile -for -hire not exceeding
five -passenger capacity, including the driver, when it appears that the automobile is bona
fide owned or contracted to be purchased by the disabled veteran and is being operated
by him or her as a means of livelihood and that the proper license tax for the operation of
the motor vehicle for private use has been applied for and attached to the motor vehicle
and the proper fees paid by the veteran.
(b) When the disabled veteran applies for an essupatienal business tax waiver for a
business, profession, or occupation that has a tax in excess of fifty dollars ($50.00), the
remainder of the tax in excess of fifty dollars ($50.00) must be paid in cash.
(c) The tax collector must issue a tax waiver to disabled veterans who are entitled to a
waiver of any eeeupatiexal business tax otherwise required under this chapter, subject to
the conditions of this section. The tax waiver when issued must be marked across its face:
"Veteran's Waiver/Exemption From 8eeupatienal business Tax - Not Transferable."
Before issuing the waiver, proof must be presented in each case that the applicant is
entitled to the waiver under the terms of this section. The proof may be made by
establishing, to the satisfaction of the tax collector, by means of a certificate of honorable
discharge, or a certified copy of that discharge, that the applicant is a veteran covered by
this section and by exhibiting:
(1) A certificate of government -rated disability to an extent often (10) per cent or
more;
(2) The affidavit or testimony of a reputable physician who personally knows the
applicant and who makes oath that the applicant is disabled from performing manual
labor as a means of livelihood;
(3) The certificate of the veteran's service officer of the county in which applicant lives,
duly executed under the hand and seal of the chief officer and secretary thereof, attesting
the fact that the applicant is disabled and entitled to receive a license within the meaning
and intent of this section.
(4) A pension certificate issued to him or her by the United States by reason of such
disability; or
(5) Such other reasonable proof as may be required by the tax collector to
establish the fact that such applicant is so disabled.
Section 13. Sec. 12.1-13, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-13. Farm, agricultural, grove, etc., exemption from tag.
(a) No local essupatieaal business tax is required of any natural person for the
privilege of engaging in the selling of farm, aqua cultural, grove, horticultural,
floricultural, tropical piscicultural, or tropical fish farm products, or products
Business Tax Ordinance 2006 5
manufactured therefrom except intoxicating liquors, wine, or beer, when such
products were grown or produced by such natural person in this state.
(b) A wholesome farmers' produce market has the right to pay a tax of two
hundred dollars ($200.00). That payment entitles the market's stall tenants to engage
in the selling of agricultural and horticultural products in the market without the tenants
having to pay individual eraeupafienal business taxes.
Section 14. Sec. 12.1-14, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-14. Religious tenants; exemption.
Nothing in this chapter may be construed to require an eeeupatienal business tax
payment for practicing the religious tenants of any church.
Section 15. Sec. 12.1-15, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-15. Charitable, etc., organizations, occasional sales, fund raising;
exemption.
(a) No eeeupatienal business tax is required of any charitable, religious, fraternal, youth,
civic, service or similar organization when the organization makes occasional sales or
engages in fund-raising projects when the projects are performed exclusively by its
members and when the proceeds derived from the activities are used exclusively in the
charitable, religious, fraternal, youth, civic and service activities of the organization.
(b) Upon application by any charitable, religious, fraternal, educational or
nonprofit organizations to the board of county commissioners, essupatienal
business tax requirements may be waived.
Section 16. Sec. 12.1-16, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-16. School activities, certain exemption.
College and high school students may, with the approval of the athletic association or
authority of their school, sell the pennants, badges, insignia and novelties of their school
without being required to pay an eeeupatienal business tax
Section 17. Sec. 12.1-17, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-17. Advertising space renters.
Every person renting for profit advertising space in or on any boat, car, bus, truck or
other vehicle must may an eeeapational business tax of three dollars ($3.00) for each
boat, car, bus, truck or other vehicle operated by him.
Section 18. Sec. 12.1-18, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-18. Amusement devices.
Every person who operates for a profit any game, amusement ride or recreational device
contrivance or facility not otherwise taxed by another ordinance of this county, must pay
Business Tax Ordinance 2006 6
an eee-upational business tax of fifteen dollars ($15.00) for each game, amusement or
recreational device, contrivance or facility. Once a tax is paid for a device described in
this section, the taxpayer has the privilege of operating the device at any location in the
county without incurring any additional occupational tax liability.
Section 19. Sec. 12.1-19, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-19. Hotels, apartment hotels, motels, etc.
(a) Every person engaged in the business of renting public lodgings, as defined in F.S.
ch. 509, except apartment houses, must pay, for each place of business, an amount of one
dollar fifty cents ($1.50) per room. The room count does not include rooms occupied by
the owner.
(b) The tax collector may neither accept a tax payment nor issue an—e W
business tax receipt to any business that is required to be licensed under F.S. ch. 509
unless the taxpayer produces evidence that he has such a license.
(c) Every owner, manager, rental agent or association engaged in the business of renting
accommodations on a daily, weekly or monthly basis, in condominiums as defined in F. S.
ch. 718, in cooperatives as defined in F.S. ch. 719, in time-share units as defined in F.S.
ch. 721, and in apartment houses defined as a multiple dwelling divided so as to make
independent suits for occupancy, must pay for each rental unit an amount of twenty
dollars ($20.00) per unit. The unit count does not include units occupied by the owner.
Advertising that the owner, manager, rental agent or association has units available for
rental on a daily, weekly or monthly basis is prima facie evidence that renting is
conducted.
Possessing the occupational tax receipt required by this chapter does not relieve the
owner, manager, rental agent or association from the obligation of collecting and
transmitting to the proper authorities any and all appropriate taxes that are levied on
rental transactions.
Where rentals are made on an individual owner's behalf, or an association's behalf, the
average number of units under rent is the number of units counted for the payment of the
per unit eesupatienal business tax.
Section 20. Sec. 12.1-20, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-20. Cemeteries, mausoleums, etc.
Every person engaged in the business of operating a for -profit cemetery, mausoleum or
similar place or institution must pay an oeoupatienal business tax of one hundred fifty
dollars ($150.00) for each place of business.
Section 21. Sec. 12.1-21, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-21. Circuses, traveling shows, tent shows, etc.; sideshows.
(a) Shows of all kinds, including: circuses, theatrical, traveling shows, and exhibitions,
or amusement enterprises, carnivals, rodeos, theatrical games or tests of skill, riding
devices, dramatic repertoire and all other shows or amusements or any exhibition giving
performance(s) under tents or temporary structures of any kind (whether the tents or
Business Tax Ordinance 2006 7
temporary structures are covered or uncovered), must pay an eEEtpatienal business tax of
two hundred twenty-five dollars ($225.00) per day for each day of operation.
If the person operating a main show or exhibition also operates a side show or side shows
in conjunction with the main show or exhibition, then he must pay an additional
eec-upatienal business tax of thirty dollars ($30.00) per side show for each day of
operation. No tax receipt may be issued for a side show unless tax has been paid for a
main show. The main and side show tax receipts must be issued to the same person and
for the same day or days of operation.
For the purposes of this section, the show, riding device, concession or exhibition
charging the highest admission fee is the main show and the others are side shows. When
there is more than one show, riding device, concession or exhibition in the same
admission fee group, any one of them may be considered the main show and the others
classified as side shows. The following are considered side shows:
(1) All riding devices, including merry-go-rounds, ferris wheels, or any other rides or
automatic riding devices;
(2) All concessions, including revolving wheels, coin games, throwing balls, rolling
balls, cane racks, knife racks, weighing machines, games or tests of skill or strength,
candy machines, sandwich, confectionery or similar stands or any other booth, unit, tent
or stand commonly known as a concession; and
(3) Every side show, exhibition, display, concert, athletic contest, lecture, performance
to which admission is charged, a fee collected or a charge is made for anything of value.
(b) An annual tax may be paid for any of the shows or exhibitions mentioned in this
section when the show or exhibition is permanently located in one place, upon the
payment of six (6) times the full amount of the daily tax due according to subsection (a).
A tax receipt issued under this subsection is good only for the place for which it was
originally taken out, and the tax collector must state that in writing on the face of each
receipt.
(c) No fractional tax payments or receipts are available under this section.
(d) Public fairs and expositions, as defined in F.S. ch. 615, and exhibits held by bona
fide nonprofit organizations on the premises of a licensed public lodging establishment in
connection with a convention are exempt from the provisions of this section.
Section 22. Sec. 12.1-22, Monroe County Code, shall be amended to read as follows:
See. 12.1-22. Traveling entertainment and sales presentations.
(a) In addition to any other taxes or licenses required, shows or exhibitions that provide
entertainment incidental to an effort to sell a product or products by any person in the
county must pay an eeetipatienal business tax of seventy-five dollars ($75.00) for each
day of operation.
(b) The tax imposed in this section must be collected and the tax receipt issued in the
same manner as the taxes provided for in section 12.1-21.
Business Tax Ordinance 2006 8
Section 23. Sec. 12.1-23, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-23. Cafes, restaurants, mobile food vendors and other eating
establishments.
(a) Every person engaged in the business of operating a restaurant, cafe, snack bar, take-
out service, dining room, drive-in eating establishment, or other public eating place,
whether or not operated in conjunction with some other line of business, must pay an
eeeupational business tax based on the number of people for whom he has seats or
accommodations for the service or consumption of food at any one time, in accordance
with the following schedule:
TABLE INSET:
Seats
Tax
$ 30.00
31-74..........
60.00
75-4 49..........
90.00
150 or more..........
120.00
Drive-in restaurants where customers are served while seated in their motor
vehicle..........
60.00
The license required by subsection (c) is in addition to the tax required by this subsection.
(b) Every person engaged in the business of operating a mobile food vending operation,
no matter what type of vehicle is utilized for such purpose, whether or not operated in
conjunction with some other line of business, except delivery service from licensed cafes,
restaurants or other eating establishments, must pay an eeeepatietial business tax of two
hundred fifty dollars ($250.00). The license required by subsection (c) of this section is in
addition to the tax required by this subsection.
(c) The tax collector may not accept a tax payment and issue a tax receipt to any
business under the provisions of F.S. ch. 509, until a license has been procured for that
business from the state.
Section 24. Sec. 12.1-24, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-24. Contracting.
Each person who contracts or subcontracts to construct, alter, repair, dismantle or
demolish buildings, roads, bridges, viaducts, sewer, water and gas mains or engages in
the business of construction, alteration, repairing, dismantling or demolition of buildings,
roads, bridges, viaducts, sewers, water and gas mains must pay an oeeupatienal business
Business Tax Ordinance 2006 9
tax. The tax is determined by the average number of employees during the tax year, and
is at the following rates:
1--5 employees ... $ 20.00
6--10 employees ... 25.00
11--15 employees ... 35.00
16--20 employees ... 50.00
21--25 employees ... 65.00
26--50 employees ... 125.00
51--100 employees ... 250.00
101 or more employees ... 500.00
All principals are considered employees for the purposes of this section.
Section 25. Sec. 12.1-25, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-25. Dance halls, variety exhibitions, etc.
(a) Every person who operates any place for profit where dancing is permitted, or where
entertainment is provided for a charge such as variety programs or exhibitions, must pay
an eeexpeAienal business tax of two hundred twenty-five dollars ($225.00). The tax
required by this section is in addition to any other license or tax required by law. The
operation of such a place is not to be construed as incidental to some other business.
However, a one hundred fifty ($150.00) dollar tax may be paid for one night only, but
in that case, the tax collector must write across the tax receipt the words, "good for one
night only." This section does not apply to hotels or motels of fifty (50) licensed units or
more paying an eEeupafienal business lieense tax as provided for in section 12.1-19.
(b) Exempted from the provisions of this section are:
(1) Variety exhibitions conducted or exhibited in a motion picture theater that pays the
eeeupatienal business tax as provided elsewhere in this chapter.
(2) Any traveling variety show or band which performs under the control of a charitable
or fraternal organization with the organization putting on the show on its own account.
(3) Local cultural or concert music organizations or professionals' or artists'
organizations that appear under the auspices of the local cultural or concert music
organizations.
(4) Educational institutions and off -campus professional talent, when employed by the
institutions for student entertainment, such as sports events, musical concerts, dance
bands and dramatic productions, when such activities are produced or conducted under
the auspices of the educational institutions.
(5) Traveling shows put on by local merchants, where no admission is charged, either
directly or by increasing the price of items sold.
(6) Dances or variety entertainment given by local performers, the proceeds of which
are given to local charities.
(7) Any dance held by any group of private individuals who hold dances and dance
competitions for recreation rather than profit, and where the only charge made is to cover
actual expenses incurred by the individuals in sponsoring the dances or dance
competitions.
Business Tax Ordinance 2006 10
Section 26. Sec. 12.1-26, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-26. Electric power plants, gas plants and community television antenna
companies.
(a) Every person engaged in the business of furnishing electric power, gas or community
television antenna service for a profit must pay an eeeupatienal business tax of five
hundred sixty-two dollars and fifty cents ($562.50). However, persons engaged in electric
power, gas or community television antenna service franchised by the county and who
pay a franchise fee must pay a license tax of four hundred dollars ($450.00).
(b) Any person serving less than twenty-five customers is exempt from paying this tax.
(c) Municipal corporations that own and operate their own electric power plant or gas
plant are not subject to the tax described in this section.
Section 27. Sec. 12.1-27, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-27. Emigrant agents.
The eeeupeAienal business tax for the privilege of engaging in the business of emigrant
agent is one thousand eight hundred seventy-five dollars ($1,875.00). This section does
not apply to any state or federal agency acting as an emigrant agent.
Section 28. Sec. 12.1-28, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-28. Fortune-tellers, clairvoyants, etc.
Every fortune-teller, clairvoyant, palmist, astrologer, phrenologist, character reader, spirit
medium, absent treatment healer, or mental healer and every person engaged in any
occupation of a similar nature must pay an eeeepatienal business tax of two hundred
twenty-five dollars ($225.00). Nothing in this section may be construed to require the
payment of a tax for practicing the religious tenants of any church.
Section 29. Sec. 12.1-29, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-29. Insurance adjusters.
All persons acting as insurance adjusters must pay an eeeupatiellal business tax of
twenty-five dollars ($25.00). This section does not apply to insurance agents.
Section 30. Sec. 12.1-30, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-30. Scrap metal processors; junk dealers.
(a) Every person in business as a scrap metal processor must pay an eeeepatienal
business tax of one hundred fifty dollars ($150.00).
(b) Every person in business as a junk dealer must pay an eseepatienal business tax of
one hundred dollars ($100.00).
Business Tax Ordinance 2006 11
Section 31. Sec. 12.1-31, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-31. Traveling junk dealers.
Each person who travels from place to place purchasing junk must pay an eel
business tax of thirty dollars ($30.00).
Section 32. Sec. 12.1-32, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-32. Liquified petroleum gas distributors, installers, and manufactures.
All persons who deal in liquefied petroleum gas, either as distributors, installers or
manufacturers, must pay the following eeeupatienal business taxes. However, those
persons are exempt from the provisions of sections 12.1-24 and 12.1-26.
(1) Manufacture of appliances and equipment for use of liquefied petroleum gas ...
$125.00
(2) Installation of equipment to be used with liquefied petroleum gas ... 50.00
(3) Dealer in liquefied petroleum gas, in appliances and equipment for use of such gas
and in the installation of appliances and equipment ... 125.00
Section 33. Sec. 12.1-33, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-33. Manufacturing, processing, quarrying and mining.
(a) Every person engaged in the business of manufacturing, processing, quarrying or
mining must pay the eeeupatienal business tax provided in this section. The amount of
the tax is determined by the average number of employees during the tax year and is at
the following rates:
1--10 employees ... $ 30.00
11--20 employees ... 60.00
21--30 employees ... 90.00
31-40 employees ... 120.00
41--50 employees ... 180.00
51 or more employees ... 225.00
In determining the number of persons employed, all principals are considered employees
and must be included in the calculation.
(b) No tax is required under this section where the manufacturing, processing, quarrying
or mining is incidental to and a part of another business classification that pays a tax
under this chapter and is carried on at the place of business taxed under the other
classification.
Section 34. Sec. 12.1-34, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-34. Miscellaneous businesses not otherwise provided.
(a) Any not -for -profit organization qualified under the Internal Revenue Service laws as
a 501(c)(3) organization which has previously obtained from Monroe County a local
government fee waiver of the building permit fees and impact fees exacted by Monroe
County Code for affordable rental housing development shall not be required to pay an
Business Tax Ordinance 2006 12
eesttpatienal business tax for the rental of the housing for which such building permit fee
and impact fee waivers have been approved.
btEvery person engaged in the operation of any business of such a nature that no tax can
be properly required for it under any provision of this chapter, but the business is not
specifically exempt under this chapter or as a matter of law, must pay an eeeepatienal.
business tax of two hundred twenty-five dollars ($225.00).
Section 35. Sec. 12.1-35, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-35. Theaters that are permanent in nature.
Movie theaters owners, drive-in theater owners, managers or lessors of theaters or halls
employing traveling troupes --theatrical or musical --giving performances in buildings
fitted for such purposes, or film exhibitions in buildings permanently used for such
purposes, or drive-in theaters, may give as many performances or exhibitions in such
buildings or theaters as they wish on payment of an eeettpatienal business tax of four
hundred fifty dollars ($450.00).
Section 36. Sec. 12.1-36, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-36. Pawnbrokers.
Every person engaged in the business of pawnbroker must pay an eeoupatienal business
tax of three hundred thirty-seven dollars and fifty cents ($337.50) for each place of
business.
Section 37. Sec. 12.1-37, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-37. Permanent exhibits.
Anyone who operates for profit a permanent exhibit must pay an eceupatienal business
tax of two hundred twenty-five dollars ($225.00) for each exhibit.
Section 38. Sec. 12.1-38, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-38. Professions, businesses, occupations.
(a) Every person engaged in the practice of any profession, who offers his service either
directly or indirectly to the public for consideration, whether or not the profession is
regulated by law, must pay an eewpatienal business tax of thirty dollars ($30.00) for the
privilege of practicing. The tax does not relieve the taxpayer from the payment of any
eeeupatienal business tax imposed on any other business operated by him. However,
private detectives and operators of deception detector devices must only pay an
eeeapafiefiffll business tax of ten dollars ($10.00).
(b) Every person engaged in a profession, business or occupation regulated by law
where licensing and qualification standards are required must display and exhibit to the
Business Tax Ordinance 2006 13
tax collector the license for the current year prior to the tax collector accepting the
eeeupatienal business tax payment and issuing a tax receipt.
(c) An eseepeAie business tax is not required where a person, although licensed by
law under a regulatory statute, is prohibited from engaging in a profession, business or
occupation unless under the direct supervision of another person, individual or
corporation.
(d) Every individual or group of individuals operating as a branch office of any
professional corporation, who also operate as an office where a profession is practiced,
must pay an eecapatienal business tax for each office where the profession is practiced.
(e) As an alternate procedure, if a group of professional persons are operating as a
professional association, corporation, partnership, other group enterprise or clinic
(hereinafter "firm" or "clinic") the firm or clinic may pay one (1) single tax rather than
separate taxes for each professional member of the firm. The total an eeedpatienal
business tax due under this subsection is thirty dollars ($30.00) for each person in the
firm or clinic practicing the profession.
(Ord. No. 22-1995, § 2, 7-18-95)
Section 39. Sec. 12.1-39, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-39. Public service.
(a) Every person engaged in any business as owner, agent or otherwise that performs
some service for the public in return for consideration must pay an eeeupatiefial business
tax based on the average number of employees during the tax year for each location in the
following amounts:
1--5 employees ... $ 22.00
6--10 employees ...... 54.00
11--15 employees ... 80.00
16--20 employees ... 112.00
21 or more employees ... 150.00
(b) No tax is required under this section for any business whose principal function is the
performance of a service for the public in return for consideration when the nature of the
service is such that an eeeapatieaal business is required of the business elsewhere in this
chapter. This subsection does not exempt service departments of merchandising and other
lines of business from the tax required by this section but does exempt gasoline service
stations with not more than three (3) persons engaged in the performance of a service for
consideration.
(c) In determining the number of persons employed, all principals are deemed
employees and must be included in the calculation.
Business Tax Ordinance 2006 14
Section 40. Sec. 12.1-40, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-40. Retailing.
(a) Each person engaged in the business of retailing must pay an eeeapatienal business
tax for each store based on the average number of employees working at each store
during the tax year. The tax is in the following amounts:
1--5 employees. $30.00
6--10 employees ... 60.00
11--15 employees ... 90.00
16--20 employees ... 120.00
21--25 employees ... 150.00
26--50 employees ... 250.00
51--100 employees ... 3 50.00
101 or more employees ... 500.00
(b) In determining the number of employees all principals are deemed employees and
must be included in the calculation.
Section 41. Sec. 12.1-41, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-41. Schools, colleges, etc.
Every person engaged in the business of operating a school, college or other educational
or training institution for profit must pay an eesapatienal business tax of thirty dollars
($30.00) for each place of business, except that persons giving lessons or instructions in
their homes without assistants or a staff are not required to pay the tax.
Section 42. Sec. 12.1-42, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-42. Telephone systems.
(a) Every person engaged in the business of owning or operating telephone systems in
this county for profit must pay an aeoupatienal business tax according to the following
schedule:
(1) On the first one thousand (1,000) phone or instruments, or fraction hereof, thirty
cents ($0.30) for each phone or instrument operated or installed.
(2) On the second one thousand (1,000) phones or instruments, or fraction over one
thousand (1,000) but not exceeding two thousand (2,000), twenty-four cents ($0.24) for
each phone or instrument operated or installed.
(3) On all phones or instruments numbering over two thousand (2,000), eighteen cents
for each phone or instrument operated or installed.
(b) Owners or managers of telephone systems operated or having installed less than one
thousand (1,000) phones or instruments are not required to pay a tax.
Business Tax Ordinance 2006 15
Section 43. Sec. 12.1-43, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-43. Trading, etc., in intangible personal property.
(a) Every person engaged in the business of trading, bartering, buying, lending or selling
intangible personal property whether as owner, agent or broker, including banks and
insurance companies, must pay aft eeeupat-iena:l business tax of seventy-five dollars
($75.00) for each place of business.
(b) No tax is required under this section where the trading, bartering, buying, lending or
selling is incidental to and a part of some other business classification where art
eaeupatienal business tax is imposed by this chapter or by law.
Section 44. Sec. 12.1-44, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-44. Trading, etc., in tangible personal property.
(a) Every person engaged in the business of trading, bartering, serving or selling
tangible personal property, as owner, agent, broker or otherwise, must pay an
eeeupatienal business tax of thirty dollars ($30.00) for each place of business. The tax for
each bulk plant or depot of wholesale dealers in petroleum products is seventy-five
dollars ($75.00).
(b) No tax is required under this section where the trading, buying, bartering, serving or
selling of tangible personal property is a necessary incident of some other business
classification where an occupational tax is required by this chapter or another ordinance
and it is carried on at the place of business taxed under the other classification. This
section also does not apply to any person engaged in either the sale of motor vehicles or
principally engaged in the retail sale of gasoline and other petroleum products.
Section 45. Sec. 12.1-45, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-45. 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 aft
eeeupatienal business tax according to this schedule, unless exempted by subsection (b).
(1) Merchandising vending machines. Fifteen dollars 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 this County, the tax is six
dollars ($6.00) for each machine.
(2) Merchandising vending machine operators. One hundred fifty dollars
($150.00) for the privilege of engaging in such business, and must further pay an annual
tax of one dollar and fifty cents ($1.50) for each machine.
(3) Service vending machines. Fifteen dollars ($15.00) for each machine.
(4) Service vending machine operators. Two hundred eighty-one dollars and twenty-
five cents ($281.25) for the privilege of engaging in such business, and must further pay
an annual tax of three dollars and sixty cents ($3.60) for each machine.
(5) Laundry equipment. One dollar and fifty cents ($1.50) for each piece of equipment.
Business Tax Ordinance 2006 16
(6) Coin operated radio, television and similar devices installed in businesses providing
housing accommodations for the traveling public, twenty-one dollars ($21.00) and must
further pay an annual tax of sixty cents ($0.60) for each coin -operated radio, television
set, vibrating mattress or similar device installed in guest rooms in hotels, tourist homes
tourist courts, rooming houses and other businesses providing housing accommodations
for the traveling public.
(7) All other types of coin vending machines. One dollar and fifty cents ($1.50) for each
machine.
(b) The following vending machines and lockers are exempt from the tax provided by
this section:
(1) All vending machines which dispense only United States postage stamps,
unadulterated Florida -produced citrus juices or newspapers.
(2) Coin -operated vending machines located in licensed places of business and
dispensing only nuts, citrus juices and other food products.
(3) Coin -operated parcel -checking lockers and toilet locks used in bus stations, airports,
or depots and in hotels, boarding houses, restaurants and restrooms for the convenience
of the public.
(4) All coin -operated telephones which are otherwise subject to the tax under section
12.1-42.
(c) All machines taxed under paragraphs (1), (2), (3), and (4) of subsection (a) must
display in a prominent place on each machine a proper sticker or decal showing that the
tax has been paid.
(d) 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 subject to prosecution
and punishment as described in section 12.1-7 of this chapter.
Section 46. Sec. 12.1-46, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-46. Water companies and sewage disposal companies.
(a) Every person engaged in the business of operating water companies or sewage
disposal companies must pay the following eseapational business taxes. The tax is
determined by the population of the company's service area as calculated by the latest
official decennial census. The tax rate is as follows:
TABLE INSET:
Persons
Tax
Amount
40,000 or more..........
$562.50
30,000--39,000..........
450.00
20,000--29,000..........
225.00
10,000--19, 999..........
168.00
Business Tax Ordinance 2006 17
5,000--9,999..........
150.00
3,000-4,999..........
75.00
1,000--2,999..........
45.00
999 or less..........
30.00
Section 47. Sec. 12.1-47, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-47. Flea markets.
(a) Any person engaged in operating a flea market or temporary exhibition where
tangible personal property is sold, and which is not otherwise considered a permanent
exhibit under this chapter, must pay an occupational tax of two hundred twenty-five
dollars ($225.00).
(b) Each individual lessee or stall occupant of the flea market or exhibition engaged in
the selling of tangible personal property must also pay a tax of thirty dollars ($30.00).
(c) In lieu of subsection (b), any flea market operator or exhibitor that paid the tax of
subsection (a) may pay an annual class tax rate on behalf of the individuals otherwise
taxed under subsection (b). The class rate tax is based on the average number of
anticipated lessees or occupants of the flea market or exhibition during the tax year
according to the following schedule:
TABLE INSET:
Anticipated Lessee/Exhibitions
Tax
Amount
Class A 1-- 25..........
$100.00
Class B 26-- 50..........
225.00
Class C 51-- 75..........
375.00
Class D 76--100..........
437.50
Class F 101--250..........
562.50
Class F 251--500..........
687.50
Class G 501 and above..........
812.50
Individuals leasing or occupying premises, stalls, tables or any other areas from
the exhibition or flea market operator who paid the applicable class rate tax are
not required to pay an individual tax for the sale of tangible personal property.
Business Tax Ordinance 2006 18
Section 48. Sec. 12.1-48, Monroe County Code, shall be amended to read as follows:
Sec. 12.1-48. Mobile repair or service.
Every person engaged in the operation of a mobile repair or mobile service business, no
matter what type of conveyance is utilized for that purpose, whether or not operated in
conjunction with some other line of business, must pay an eeoupatienal business tax of
twenty-five dollars ($25.00).
Section 49. SEVERABILITY. If any portion of this ordinance is for any reason held invalid or
declared to be unconstitutional, inoperative or void, such holding shall not affect the remaining
portions of this ordinance. 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 50. 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 51. INCLUSION IN CODE OF ORDINANCES. The provisions of this ordinance shall
be included and incorporated in the Code of Ordinances of the County of Monroe, Florida, as an
addition or amendment thereto, and shall be appropriately renumbered to conform to the uniform
numbering system of the Code.
Section 52. EFFECTIVE DATE. This ordinance shall take effect when a copy has been accepted
by the postal authorities of the Government of the United States for special delivery by certified
mail to the Department of State.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida,
at a regular meeting of said Board held on the 21 st day of June, 2006.
Mayor Charles "Sonny" McCoy
Mayor Pro Tem Dixie Spehar
Commissioner George Neugent
Commissioner Glenn Patton
Commissioner David P. Rice
(Seal)
Attest: DANNY L. KOLHAGE, Clerk
Lo
Deputy Clerk
Business Tax Ordinance 2006
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
Mayor Charles "Sonny" McCoy
MONROE COUNTY ATT RNEY
A EDAST M'
ZANNE A. TT N
19 COU►ITY C N
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