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Item R5 BOARD OF COliNTY COMMISSIONERS AGENDA ITEM Slfl\lMARV 1< PIJBLlC HEARING 3:00 P.M. 1< \leeting Date: J!Jly 19, 2Q06. ::-J<,W_ Division: (pj.mty Attorney Bulk Item: Yes ---.X._ No Department: County Attorney Staff Contact: Suzanne A Hutton AGENDA ITEM WORDING: A public hearing to consider an ordinance revising Chapter 12.1, Occupational License Tax to replace that terminology with the Terminology Business Tax. ITEM BACKGROl)~D: On or about June 9, 2006, the Governor of the State of florid a signed Session Law 2006-152 re- naming the local occupational license tax as the local business tax Session La\',[ 2006-1 -"2 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 I, 2006 PREVIOUS RELEVANT BOCC ACTIO!,;: On ()j2112006 BOCe approval to advertise CONTRACT/AGREE\'1ENT CHANGES: t\A ST AFF RECOMl\l EN DA TIONS: Approval. TOTAL COST: ~/^_ _ BUDGETED: Yes .:-.Jo COST TO COUNTY: SOURCE OF FUNDS: REVE;\JlJE PRODUCING: Yes "No AMOUNT PER .\'1()NTH Year ./" APPROVED BY: County Atty /" Ol'vtB/Purchasing _ Risk Management DIVISION DIRECTOR APPROVAL: DOCUMENTATION: Included To Follow__ Not Required DISPOSITION: RCY1Sc::d 2/27/01 AGENDA ITF.:M # NOTICE 01; INTENTIO~ TO CO:\SIOER ADOPTION OF COllNTY ORDr\A~CE NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERN that on Jul)' 19,2006, at 3:00 P.M.. or as soon thereafter as it may be heard, at the Harvey Governmenlt Center, 1200 Truman Avenue, Key "iest. Monroe County, florida, the Hoard of County Commissioners of .\.lonroe County, Florida, intends to consider the adopti.on of the following County ordinance: AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF l\10?'liROE COUNTY, FLORIDA AMENDING CHAPTER 12.1, MONROE COLINTY CODE; PROVIDING FOR THE TF:RM "LOCAl. OCClJPATI01\AL LICENSE TAX" TO BE REPLACED BY "LOCAL BUSINESS TAX" PROVIDING (<'OR DEFINITION OF "RECEIPT"; PROVIDING FOR SEVERABILITY; PROVIDING ~'OR THE REPEAL OF ALL ORDINANCES INCONSlSTE~T HEREWITH; PROVIDING FOR INCORPORATION INTO THE MO}\\ROE COUNTY CODE OF ORDINANCES; AND PROVIDIJ~G AN t:FFECTIVE DATE. Interested parties may appear at the meeting and be heard on this matter. Pursuant to Section 2R6_0 [05, Florida Statutes, notice is given that if a perSOll decided to appeal any decision made by' the Board with respect to any matti~r considered at such hearings or meetings, he will need a record of the proceedings, and that Cor such purpose, he may need to ensure that a verbatim record of the proceedings is made, \",hich record includes the testimony and evidence upon which the appeal i~ to be based, Copies of the above-referenced ordinance are available for review at the various public libraries in Monroe County, Florida, Dated at Key WesL Florida, this 21 ,I day ofJune, 2006. .' . DAl'\l'\Y L KOLHAGE, Clerk oflhe Circuit Court and ex officio Clerk of t he Board of County Commissioners of Monroe County, Florida (SEAL) plJblication Oates: Rcp0l1cr 6/30/06 -- Keynoter 7/ l/06 - KW Citizen 7/2/06 - 7/7/06 7/8/06 7/9/06 T3\; Col1cclor ORDINANCE NO. -2006 AN ORDINANCE AJ\'lENDING CHAPTER 12.1, MONROE: COlJNTI' CODE; PROVIDING FOR TilE TERM "LOC\L OCCUPATIONAL LlCE:NSE TAX" TO BE REPLACED 8Y ....LOCAL 8lISIl'lFSS TAX"; PROVroING FOR DEFINITIO.:\ OIl "RECEIPT;" PROVIDING FOR SEVERA8ILlTY~ PROVIDI1\C FOR THE REPEAL OF ALL ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR I~CORPORA TlON I:'\ITO THE MONROE COUNTY CODE OF ORDINANCES; AND PROVIDING AN E.Ff'ECTI\'E DATE. WHEREAS, \1onroe County Code Chapter 3 sets forth provISions regarding the requirements for and issuance oflocal 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 loca] occupational license tax as the local business tax: and WHEREAS, Session Law 2006-152 states therein that its purpose is to deflect potentia] 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 there1'ore, Rt: 11' ORllAINED BY THE BOARD OF COUNTY COMMISS10NERS OF MONROE COUNTY, FLORIDA Section t. The title to Chapter 12.1, Monroe County Code, shall be revised to read as follows: I 2. 1 GtC-U-P-A+-l-G-NAL TAX STR-lJG-T-CRe HILSI NESS TAX S TRUCTU RE Section 2. Sec, 12 1-1, l'v10nroe County Code, shall be amended to read as follmvs This chapter establishes an occupational business tax for the privilege of engaging in or managing any business, profession or occupation within the county No persall may engage in or manage any business, profession, or occupation within the county subject to an oCCl1pational business tax under this chapter \\'ithout first paying that tax to the county tax collector Business Tax Ordinance 2006 Section 3. Sec. 12.1-2. \lonroe County Codc, shall be amended by adding the detinition of receipt as follows: '~Receipt" means the document that is issued by the \1onroe County Tax Collector \vhich bears the words "Local Business 'fax Receipt" and evidences that the person in \\'hose name the document is issued has complied with the provisions of this chapter relating to the business tax. Section 4. Sec. 121-3 '\lonroe County Code, shall be amended to read as follows: Sec. 12.1-3. Distribution of revenues. The county retains all O€cuputional business tax revenues collected from businesses, professions, or occupations, whose places of business are located In the unincorporated portions of the county. Those occupat-iefla-l- business tax revenues collected tram businesses, professions, or occupations, \."hose places of business are located within a municipality, exclusive of the costs of collection, must be apportioncd 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 thc 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 tifteen (15) days after the month ofreceipL Section 5. Sec 12 1-4 Monroe County Code, shall be amended to read as follows: Sec. 12.1-4. Term of privile~e granted by the tax, transfer. (a) The ~ 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 (l) year beginning on October I and expiring on September 30, unless another term is provided by law. (b) The occupatioHal business tax paid by the original owner of a business may be transfened to the benetit 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) transter fee. Section 6. See 12.] -5 ;\-10nroe County Code, shall be amended to read as follows Sec. 12.1-5. Fmctional tax payments. Any person who was not liable Cor the ~ business tax during the first half of the tax year, but becomes liable during the second half must pay an occupational vusiness 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 follov,'s, Sec. 12.1-6. Procedure for the payment of the occupational business tax. (a) All persons for the occupational bJ!~in.~"s.~ tax must complete th,~ tax form prepared by the county tax collector. The occupational business tax provided f()f 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, protessions, 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 alt occupational business tax forms (b) Any person liable for an occupational business tax based wholly or ;n part upon capacity. the number of employees, or olher 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 till out and validate a receipt and issue to the taxpayer for each occupational pJJ.5iness 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 oftht county. Section 9. Sec, 12,1-9, \10nme County Code, shall be amended to read as follows Sec. 12.1-9. Deli nq uent licen se tax, penal1)'. (a) Whenever any tax provided by this chapter is not paid by the due date of October L the tax is delinquent and subject to a delinquency penalty often (10) per cent for the month of October, plus an additional five (5) per cent penalty for each subsequent lllonth of delinquency until paid. However, the total delinquency penalty lllay not exceed twenty-five (25) percent of the oc-t;.ttpatiBfl busines~ tax originall)' due in addition to the penalty, the tax collector is entitled to a five dollar ($5.00) cost tee 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 tInt paying the occupation bu~iI)e~s tax, if required under this chapier, is subject to twenty-tive (25) percent of the tax determined to be due, in addition to any other penalty provided by law or ordinance, Business Ta.x Ordinance 2006 3 (c) Any person who engages in any business, occupation, or protession covered by thi s chapter. who does not pay the required occupational 12usi!!~!';s tax "vithin one hundred fiftv (150) davs after the initial notice of tax due and who does not obtain the required " . 6€cupational business tax receipt, is subject to civil actions and penalties, including court costs. reasonable attorney's fees, additional administrative costs incurred a~, a result of collection effoI1s, and a penalty of up to two hundred fifty dollars ($250.00). Section 10, See ] 2.1-10. Monroe County Code, shall be amended to read as follows: Sec. 12.1-10. Tax not in lieu ofregulato'1" fees or licenses. Fees or licenses paid to any municipality, board, commission or oflicer for permits, registrations, examinations or inspections that are regulatory in nature are in addition to, and not in lieu of. the ~atffiflal. business tax imposed under this chapter unless otherwise provided by general law Section 11. See 12! -11, Monroe County Code, shaH be amended to read as follov,'s: Sec. 12.1-11. Disabled persons, widows, etc. (a) All disabled persons physically incapable of manual labor, widows with minor dependents. or persons sixty-five (65) years of age or older, with not more than one (]) employee or helper. and who use their own capital only, not in exce~s of one thousand dollars ($ 1,000.00) are allowed to engage in any business or occupation in the county without being required to pay aH occupational busi!les~ tax Th~ 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 rhe necessary proof be issued a tax \'oai vel' that must plainly state across its Cace that the waiver is issued under this section along with the rcason t()r the exemption. (b) ln no event under this or any other section may any person, veteran or olherwise, 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 bt::verages. 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 oHicer or enlisted person during any of the periods specified in 17.s. ~ I .Ol( 14), in the Armed Forces of the United States, National Guard; or United States Coast Guard or Coast Guard Reserve, or any temporary member thereat: 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 "V II 0 at the time of his or her becoming liable for the tax provided in tl1is chapter is Business Tax Ordinance 2006 4 disabled from performing manual labor, musL upon sufficient proof of being a resident and upon production of an honorable discharge from the service ufthc L'nited States, (]) Be granted a waiver for the payment of any occupational blli1j!)~~~ tax required by this chapter that does not excet:~d fifty dollars ($5000); or (2) Be granted a waiver for the payment of occupational business tax to the extem of fifty dollars ($50 00) \vhen the occupational bur;iness 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 o\.vned or contracted to be purchased by the disabled veteran and is being operated by him or her as a means oflivelihood ancl 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 occupational business tax 'Naiver for a business, profession, or occupation that has a tax in excel'S of fifty dollars ($5000), the remainder of the tax in excess aftiny dollars ($50.00) must be paid in cash, (c) The tax collector must issue a tax waiver to disabled \ietcrans \vho are entitled to a \.vaiver of any ~-€upational business tax other\vise required under this chaptl~r, subject to the conditions of this section. The tax waiver when issued must be marked across its face: "Veteran's Waiver/Exemption From Occupational business Tax - Not Transferable." Before issuing the waiver, proof must be presented in each case that the appl icant is entitled to the waiver under the terms of this section. The proof may be made by establishing, to the satisfaction of the tax wllector, 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: (J) A certificate ofgovemment-rated disability to an extent often (10) per cent or more: (2) The at1idavit or testimony of a reputable physician who personall~1 knows the applicant and who makes oath that the applicant is disabled from performing manual labor as a means of Ii vel ihood; (3) The cenific.ate of the veteran's ser\'ice officer of the county in which applicant li\'es. duly executed under the hand and seal of the chief oflicer 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. See ]2,1-13, Monroe County Code, shall be amended to read as follows' Sec. 12.1-13. Farm. agricultural, grove, etc., exemption from tax. (a) 1\'0 local oc-€upational business tax is required of any natural person for the privilege uf engaging in the selling of farm, aqua cultural, grm"c, horticultural, t1oricultural, tropical piscicultural, or tropical fish farm products, or products Business Tax Ordinance 2006 5 manufactured therefi'om 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 f.}Ccupational husi]1ess taxes Section 14. Sec 12.1-14, Monroe Couoty Code, shall be amended to read as follows: See. 12.1-14. Religious tenants; exem pHon. '\Jothing in this chapter may be constmed to require an occupational j)usine~.", tax payment for praciicing the religious tenants of any church. See tio II 15. Sec. 121-15, \10nroe County Code, shall be amended to read as follmvs: Sec. 12.1-15. Charitable, etc., organizations, occasional sales, fUlIld raising; exemption. (a) 1\0 oeeupational 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, ee-cuparional business tax requirements may be waived Section 16. Sec 12.] -16, \10nroe 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 aft occupatiofta-l business tax Section 17. Sec. 12.1-]7, Monroe County Code, shall be amended to read as follows: Sec. 12.1-17. Advertising space renters. Every person renting for profit advc11ising space in or on any boat car, bus, truck or other vehicle must may' aft occupational busi!J~~s_ tax of three dollars ($3.00) for each boat, car, bus, truck or other vehicle operated by him. Section 18. Sec. ] 21-18. Monroe County Code, shall be amended to read as fa 1l00vs: Sec. 12.1-18. Am usemen t devices. Every person who operates tor 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 aft i:Jt.'BUpational busine~s tax of ti fteen doll ars (S 15 00) for each game, amusement or recreational device, contrivance or tacility. 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 v..'ithout incurring any additional occupational tax liability. Section 19. Sec. 12. 1-19, Monroe County Code, shall be amended to read as fol1o\vs: Sec. 12.1-19. Hotels, apartment hotels, motels, etc. (a) Every person engaged in the business of renting public lodgings, as ddined in F. S. ch. 509, except apartment houses, must pay, for each place of business, an amount of onc dollar fifty cents ($1.50) per room. The room count does not include rooms occupied by the owner (b) The tax collector may neither accept a tax payment nor issue aR-----<cx;-€lIpational Qusinc$.S 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 PS ch. 719, in time-share units as defined in F S ch n L 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 ($20.00) per unit. The unit count does not include units occupied by the owner. Advertising that the owner, manager, rental agent or association has units available for rental on a daily, weekly or monthly basis is prima facie evidence that renting is conducted. Possessing the occupational tax receipt required by this chapter does not relieve the owner, manager, rental agent or association from the obligation of collecting and transmitting to the proper authorities any and all appropriate taxes that are levied on rental transactions. Where rentals are made on an individual owner's behalf, or an association's behalf, the average number of units under rent is the number of units counted for the payment of the per unit occupational business tax. Section 20. Sec. 12.1-20, Monroe County Code, shall be amended to rcad as follows: Sec. 12.1-20. Cemeteries, mausoleums, de. Every person engaged in the business of operating a tor~profit cemetery, mausoleum or similar place or institution must pay afl occupational business tax of one hundred tifty dollars ($ 150.00) for each place of business Section 2 t. Sec. 12. 1-2 L Monroe County Code, shall be amended to read as follo\\l5' Sec. 12.1-21. Circuses, traveling shows, tent shows, etc..~ sideshows. (a) Shows of all kinds, including: circuses, theatricaL traveling sho\-';s, ancl 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 Bu:'.iness Tax Ordinance 2006 7 temporary StlUcturCS are covered or uncovered), must pay an ()€cupatioflat business tax of two hundred twenty-five dollars (5225 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 \\'ith the main show or exhibition, then he must pay an additional ea"uflationul business tax of thiny dollars ($30.00) per side show t()r 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 cbarging the highest admission fee is the main show and the others are side shows. When there is morc than onc show. riding device, concession or exhibition in the same admission fee group, anyone of them may be considered the main show and the others classitied as side shmvs. The following are considered side shows: (I) All riding devices, including merry-go-rounds, ferris w'heels, 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, sandw'ich, 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 comest. lecture, performance to which admission is charged, a tee 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 v,hen 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 tairs 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 trom the provisions of this section, Section 22. See 12.1-22, l\-fonroe County Code" shall be amended to read as follows: Sec. 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 cffort to sell a product or products by any person in the county must pay afl occupational 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. See. 121-23, Monroe County Code, shall be amended to read as follows: Sec. 12.1-23. Cafes, restaurants, mobile food vendors and other eating estahlishments. (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 tating place, \..hether or not operated in conjunction with some other line of business. must pay aA occupational business tax based on the number of people for whom he has seats or accommodations for the service or consumption of food at anyone time, in accordance with the following schedlde: TABLE INSET Seats Tax 0--30__ $ 3000 --"., i 31-74 ,. ..... (~ 75--149, '~ 150 or more__ 120,00 I Drive-in restaurants where customers are served while seated In their motor 1:)0.00 i vehicle. I 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 \','hat type of vehicle IS utilized for such purpose. \-vhether or not operated in conjunction with some other line of business. except delivery service from licensed cafes. restaurants or other eating establishments, must pay af! eecupational bvsinc.:,? tax of two hundred finy dollars ($250.00). The license required by subsection (c) ofthi~, 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. See, 12 1-24, ;\lonroe County Code, shall be amended to read as follmvs, See. 12.1-24. Contracting. Each person who contracts or subcontracts LO construd, 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. sev.ers. water and gas mains must pay aft occupational busiIl~SS Business Ta.x Ordinance 2006 9 tax. The tax is determined by the average number of employees during the tax year, and is at the follO\\iing rates 1--5 employees . $ 20 00 6--10 employees, . . 25.00 1 1--15 employees ,,35 00 ] (J--20 employees. _ . 50,00 21--25 employees. 65.00 26--50 employees, , . 125,00 51-- I 00 employees. 250 00 10] or more employees ., 500,00 All principals are considered employees lor the purposes of this section. Section 25. Sec, 12. ]-25, .\lonroc County Code, shaH 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 entcrtainrnent is provided for a charge such as variety programs or exhibitions, must pay an occupational 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" Thi:; :;ection does not apply to hotels or motels of fifty (50) Jicensed units or more paying aft occupatiooa-l bu:;in~s~ Iic-ease 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 occupational 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 protes:;iona] s' or artists' organizations that appear under the am,pices of the local cultural or concert music organizations. (4) Educationa] institutions and off-campus protessional talent, when em p loyed by the institutions for student entertainment, such as sports events, musical concerts, dance bands and dramatic productions, \vhen such activities arc 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 proce,~ds of which arc given to local charities. (7) Any dance held by any group of private individuals who hold dances and dance competitions tor 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. See. 12,1-26, Monroe County Code, shall be amended to read as tollows: Sec. 12.1-26. Electric power plants, gas plants and communit)" television antenna companies. (a) b'er)' person engaged in the business of furnishing electric power, gas or community television antenna service ror a profit must pay afl occuputionill business tax of five hundred sixty-tvm dollars and fifty cents (S562.50) 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 ($450,00) (b) Any person serving less than twenty-five customers is exempt from paying this tax. (c) Municipal corporations that own and operate their own electric power plant or gas plant arc not subject to the tax described in this section Section 27. Sec 121-27, 1\-10nroc County Code. shall be amended to read as tollows: Sec. 12.1-27. Emigrant agents. The occupational business tax for the privilege of engaging in the business of emigrant agent is one thousand eight hundred seventy-five dollars ($[,875.00), This section does not apply to any state or federal agency acting as an emigrant agent. Section 28. Sec] 2 ] -28, Monroe County Code, shall be amended to rcad as follo\vs: Sec. 12.1-28. Fortune-tellers, c1ai rvoyants, 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 3A occupational bu?incs"~ tax of two hundred lv.enty-tivc 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, t\lonroe County Code, shall be amended to read as fo[IO\...s: Sec. 12.1-29. lnsurance adj usters. All persons acting as insurance adjmters must pay a-ft occuputil.Jftal business tax of twenty-five dollars ($25.00). This section does not apply to insurance agents Section 30. See 12 1-30_ l\1onroe 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 afl oc'€upational business tax of one hundred fifty' dollars ($15000) (b) E'iicry person in business as a junk dealer must pay aft tlt,~tieH-a-J- business tax of onc hundred dollars ($] 00 00), Business Tax Ordinance 2006 11 Section 31. Sec.] 2, 1-31" Monroe County Code, shall be amended to read as fa ]Jmvs, Sec. 12.1-31. Traveling junk dealers. .Each person who travels from place to place purchasing junk must pay aft occ-upational business tax of thirty dollars ($30,00). Section 32. Sec, 12.1-32, Monroe County Code, shall be amended to read as follows: Sec. 12.1-32. Liquified petroleum gas distributors, installers, and manufRctures. All persons \\ho deal in liquefied petroleum gas, either as distributors, installers or manufacturers, must pay the following B€€u-pat-iooa-l- bus1ne.~ taxes. However, those persons are exempt from the provisions of sections 12. 1-24 and 12.1-26. (]) Manufacture of appliances and equipment for use of liquefied petroleum gas S 12500 (2) Installation of equipment to be used v'lith liquefied petroleum gas . 5000 (3) Dealer in liquefied petroleum gas, in appliances and equipment for use of such gas and in the installation of appliances and equipment. . 125,00 Section 33. Sec, 12.1-33, Monroe County Code, shall be amended to read as follows: Sec. 12.1-33. Manufacturing, processing, quarrying and mining. (a) Every person engaged in the business of manufacturing, processing, quarrying or mining must pay the occupational business tax provided in this section. The amount of the tax is detennined by the average number of employees during the tax year and is at the following rates: 1-- 10 employees. ,$ 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 considere,d 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 olher classification, Section 34. Sec. 12.1-34, Monroe County Code, shall be amended to rcad as follo\\/s: Sec. 12.1-34. !\lIscellaneous businesses not olhernise provided. (a) Any not-for-profit organization qualified under the Internal Revenue Service laws as a SOI(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 aft Business Tax Ordinance 2006 1,., "" occupational business tax for the rental of the housing lor which such building permit fee and impact fcc \vaiv'crs have been approved (blEvery 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 bu:;iness is not specifically exempt under this chapter or as a matter or law. must pay at! occupational p!Js1ness tax oft\\'o hundred twentv-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 a>> occupational busines~l tax of faur hundred fifty dollars ($450.00). Section 36. See 12 1-36, \1onroe County Code, shall be amended to read as follohs Sec. 12.1-36. Pawnbrokers. Every person engaged in the business of pawnbroker must pay aH oceupa:tioeal- business tax of three hundred thirty-seven dollars and fifty cents ($337 SO) for each place of business. Section 37. See. 12.] -37, Monroe County Code, shall be amended to read as follows: Sec. 12.1-37. Permanl"ut l"xhibits. Anyone who operates for profit a permanent exhibit must pay at1: oecupaticmal husiness tax of two hundred twenty-five dollars ($225.00) for each exhibit. Section 38. Sec. 12.1-38. :\tonroe County Code, shall be amended to read as follo\...5: Sec. 12.1-38. Professions, businesses. occupations. (a) Every person engaged in the practice of any profession, who otfers his service either directly or indirectly to the public for consideration, whether or not the profession is regulated by law, must pay aft tlWUputional business tax of thirty dollars ($;;,000) tor the privilege of practicing The tax does not relieve the taxpayer ti'om the payment of any eeeup~ business tax imposed on any other business operated by him However, private detectives and operators of deception detector devices must only pay afl occupatiOftallLl!siI)~~s tax of ten dollars ($10 00) (b) Every person engaged in a profession, business or occupation regu:'ated by law where licensing and qualification standards are required must display and exhibit to the Business Ta.x Ordinance 2006 1 ~l tax collector the license for the current year prior to the tax collector a:xepting the occupational busing.~~ tax payment and issuing a tax receipt. (c) AfI occupational bl,lsiness 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 onice of any professional corporation, who also operate as an office where a profession is practiced, must pay an oc-€~ business tax for each office where the profession is practiced. (c) 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 (I) single tal( rather than separate taxes tor each professional member of the firm The total an O€t'upation~1 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. See) 2 1-39. l\.lonroe County Code, shall be amended to read as follo\'is: SfC. 12.1-39. Public servicf. (a) Every person engaged in any busint:ss as owner, agent or otherwise that pertorms some service for the public in return tor consideration must pay ail eeeu-p-at~m-al bJJs,i.ne.is' tax based on the average number oCemployees during the tax year ror each location in the following amounts: 1--5 employees. $ 2200 6--10 employees.. 54.00 II n I 5 employees. 8 (U)O 16--20 employees. 112.00 21 or more employees. 150 00 (b) 1\0 tax is required under this section for any business whose principal function is the performance of a service for the public in retum for consideration when the nature of the service is such that aft occupational businJ~~1i is required of the business elsewhere in this chapter. This subsection does not exempt service departments ofmerchandi~.ing and other lines of business from the tax required by this section but does exempt ga';oline service stations \vith 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 tIlLlsl be included in the calculation. Business Ta.x Ordinance 2006 14 Section 40. Sec. 12.1-40, \ilonroe County Code, shall be amended to read as follo'v\is: Sec. 12.1-40. Retailing. (a) Each person engaged in the business of retailing must pay an occupatiott-a! bu~irress tax for each :o.torc 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 .. $3000 6--] () employees, . . 60 00 11--15 employees, .90,00 16--20 employees. . . 120.00 2] --25 employees. 150 00 26--50 employees, . . 250,00 ~] --l 00 employees. . . 350,00 101 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,] 2.] -41, Monroe County Code, shall be amended to read as tallows See. 12.1-41. Schools. colleges. ete. Evef)' person engaged in the business of operating a school, college Of other educational or training institution for profit must pay an oc-€upational business tax of thirty dollars ($30.00) tor each place of business, except that persons giving lessons or instructions in their homes without assistants or a staff arc not required to pay the tax. Section 42. Sec. 12,1-42, Monroe County Code, shall be amended to read as to!lO\>.,.s: 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 a->> B€-€upatiettaf bUSjT1J~~ tax according to the follmving schedule: (I) On the first one thousand (] ,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 (LOOO) phones or instruments, or fraction over one thousand (l, (00) 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) O\vners or managers of telephone sy:jtems operated or having installed less than one thousand (1,000) phones or instruments are not required to pay a tax. Business Ta;<.; Ordinance 2006 IS Section 43. Sec. 121-41, T\lonroe 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 a>> occupational business tax of seventy-five dollars ($75.00) for each place of business (b) No tax is required under this section \\i'here the trading, bartering, buying, lending or selling is incidental to and a part of some other business classification where an tlccupational bUs!!1ess tax is imposed by tbis chapter or by law, Section 44. Sec. J 2,1-44, !\lomoe 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 atl- occupational Qusincss 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 sev'emy-fivc dollars ($7500), (b) No ta.x 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 docs 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. St'ction 45. Sec. 12,1-45, Monroe County Code, shall be amended to read as follo\\-'s: 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 pa\' afl occupational business tax according to thi:,; schedule, unless exempted by subsection (b). ( I) Alerchandising vending machines. Fifteen dollars for each machine, J lowever, when any merchandise vending machine is located in and operated only in a plaoe of business for which tax has been paid for trading, buying, bartering, serving or seUing tangible personal property under this chapter or other ordinance of this County. the tax is six dollars ($6.00) for each machine. (2) A-ferchandis;'lg vending machine operators. One hundred fifty dollars (5150.00) for the privilege of engaging in slich business, and must further pay an annual tax of one dollar and fifty cents ($1.50) for each machine. (3) Se'Tiee vendillK machines. Fi Heen dollars ($15 00) for each machine, (4) Service ,,"ending machine operators. Two hundred eighty-one dollars and twenly- Ii ve cents ($281.25) fl.)r the privi lege of engagi ng in such business, and must further pay an annual tax of three dollars and sixty cents ($3.60) for each machine. (5) Laundryeq1Jipmcm. One dollar and fifty cents ($1.50) for each piece of equipment. Business Tax Ordinance 2006 16 (6) (~()ill operated radio, television and similar dt'vices installed ill businesses providi ng 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 tor the traveling public, (7) All ()ther types (!f GUlli vemj;ng machines. One dollar and fjfty cents ($1.50) for each machine. (b) The follO\ving 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 publ ie, (4) All win-operated telephones whi ch are othervvise 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 sho'Ning 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 Lhe machine. Any persall v,.'ho removes a notice of delinquent taxes, or who removes any money trom the machine before the taxes arc paid, is subject to prosecution and puni shment as described in section 12.1-7 of this chapter. St"ction 46. See, 12,] -46, Monroe County Code, shall be amended to read as fo11o\vs St"c. 12.1-46. \\iater companies and sew~lge disposal companies. (a) Evel)' person engaged in the business of operating water companies or sewage disposal companies must pay the follO\ving occupational business Laxes The tax is determined by the population of the company's service area as calculated by the latest oftlcia! decennial census, The tax rate is a:~ 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__ , ]68,00 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, 12.1-4 7, ~'lonroe County Code, shall be amended to read as follmvs Sec. 12. 1-47. Flea ma rkets. (a) Any person engaged in operating a flea market or temporary exhibition where tangible personal property is sold, and ,,'hich is not otherwi~e considered a permanent exhibit under this chapter, must pay an occupational tax of two hundred t\venty-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 lllust 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) lllay pay an annual class tax rate on behalf of the individuals otherwise taxed under subsection (b). The class rate tax is based on the averag{~ number of anticipated lessees or occupants of the tlea market or exhibition during the tax year according to the following schedule: TABLE INSET Anticipated I,essee/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 ClassF 101--250__ 562, so Class F 251--500.. "" ., 687 :'i0 Class G 501 and above. 81250 -~~- 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 Ta.x Ordinance 2006 18 Section 48. Sec. 12! -48, Monroe Countv Code. shall be amended to read as follO\l/s: - ' Sec. 12.1-48. Mob ile repai r 0 r se rv ice. 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, w-hether or not operated in conjunction with some other line of business, must pay aH eeeupationuJ business tax of twenty-five dollars ($25.00). Section 49. SEVE RAB III TY. If any portion of this ordi nance is for any reason held invalid or declared to be unconstitutional, inoperative or void, such holding shall not atTect 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 \VITI-I OTHER ORDINANCES. All ordinances or parts of ordinances in conflict with this ordinance are hereby repealed to the extent of said conflict. Section 51. INCLUSTOK IN CODE Of ORDINANCES. The provisions of this ordinance shall be included and incorporated in the Code ofOrdinanees of the County of I'vlonroe, Florida, as an addition or amendment thereto, and shall be appropriately renumbered to conform to the uniform numbering system of the Code, Section 52. EFfL:CTI\'E DATE, lhis 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 certiticd mail to the Department of State. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, r:lorida, at a regular meeting of said Board held on the 2] H 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: DA0lNY L. KOLHAGE, Clerk BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By By: ..--- J\!lavor Charles "Sonnv" Meeov - -- Deputy Clerk Business Tax Ordinance 2006 19 r/ Dat.