Item S1
* 3:00 P.M. PUBLIC HEARING *
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
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Meeting Date: Oct. 21. 2009 - KW
Division: County Attornev
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Bulk Item: Yes
No~
Staff Contact: Cynthia Hall. #3174
AGENDA ITEM WORDING:
A Public hearing to consider adoption of an ordinance amending Sections 23-85 of the Monroe County
Code.
ITEM BACKGROUND:
There is currently no provision in Chapter 23 of the Monroe County Code that sets a business for
owners renting or leasing commercial property. Section 23-100 of the Code, the miscellaneous
provision, sets a default amount of $225 for all businesses whose taxes are not specified in another
section of Chapter 23. This amendment, which was drafted in consultation with the Tax Collector,
would create a new subsection of MCC 23-85 setting a business tax of $20 per unit for owners of
commercial property renting or leasing to commercial tenants.
PREVIOUS RELEVANT BOCC ACTION:
8/19/09 BOCC approved Public Hearing for September 16, 2009 at 3 :00 p.m. in Marathon
9/16/09 BOCC continued Public Hearing to October 21, 2009 at 3:00 p.m. in Key West
CONTRACT/AGREEMENT CHANGES:
Not applicable.
STAFF RECOMMENDATIONS:
Approval
TOTAL COST: Cost of advertising INDIRECT COST: N/A BUDGETED: Yes _No
DIFFERENTIAL OF LOCAL PREERENCE: N/A
COST TO COUNTY: Cost of advertising
SOURCE OF FUNDS:
REVENUE PRODUCING: Yes~ No
AMOUNTPERMONTH_ Year
APPROVED BY: County Atty _ OMB/Purchasing _ Risk Management _
DOCUMENTATION:
Included X
Not Required_
DISPOSITION:
AGENDA ITEM #
MEMORANDUM
Office of the Monroe County Attorney
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TO:
County Commissioners, County Administrator
FROM:
Cynthia L. Hall, Assistant County Attorney QJt
THRU: Suzanne A. Hutton, County Attorney
CC: Hon. Danise Henriquez, Monroe County Tax Collector
DATE: October 5, 2009
SUBJECT: Proposed Ordinance amending Monroe County Code Section 23-85
The purpose of this memorandum is to address three questions raised during the public
hearing on this proposed ordinance at the October BOCC meeting. The proposed ordinance was
drafted at the request of the Tax Collector.
1. The proposed ordinance is correct when it states that subsection (e) will be added
to Monroe County Code Section 23-85. The previous subsection (e) was deleted in August 2009
when the Commission approved Ordinance 028-2009 (copy attached).
2. By this ordinance, the Tax Collector is seeking to clarify the amount of business
tax that should be paid by owners of commercial multi-unit properties. Currently, the tenant in a
multi-unit property pays one or more business taxes depending on the type of business being
conducted, but there is no provision in the Monroe County Code specifically setting an amount
of business tax for the owners of the multi-unit commercial properties. Thus, the Tax Collector
has been collecting business tax from the tenants, but not the owner. Believing that to be
inequitable, the Tax Collector desired an ordinance that would tie the proposed business tax
proportionally to the number of units in the building, rather than using the flat $225 "default"
business tax contained in Section 23-100 of the Code.
3. The proposed ordinance also amends the heading of Section 23-100 in order to
make it clear that the Code section applies to multi-unit commercial properties as well as
lodging.
Please feel free to contact me at x 3174 if you have any questions. Thank you.
ORDINANCE NO. -2009
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY,FLQRIDA; AMENDING SECTION-2~,:J15 OEJ_. TH..E.
MONROE COUNTY CODE; PROVIDING FOR SEVERABILITY; "'PROVII:UNG' ""01'':'--
FOR THE REPEAL OF ALL ORDINANCES INCONSISTENT HEREWITH;
PROVIDING FOR INCORPORATION INTO THE MONROE COUNTY CODE
OF ORDINANCES; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, no section of the Monroe County Code (MCC) currently sets a
business tax to be collected for commercial property rental other than MCC Section
23-100, which provides that any person engaged in the operation of a business that
does not fall within any other provision of Chapter 23 must pay a business tax of
$225.00; and
WHEREAS, MCC Section 23-85 currently sets the business tax to be paid by
persons engaged in the business of renting public 10dgi'1gs and by owners,
managers, rental agents and associations engaged in the daily, weekly, monthly, or
yearly rental of accommodations, but does not address commercial property rental;
and
WHEREAS, the County desires to clarify the amount of business tax to be
paid by owners renting or leasing commercial property.
NOW THEREFO~E, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA, AS FOLLOWS:
[PROPOSED TEXT CHANGES are presented in strikethrough to indicate
deletions and underline to indicate additions.]
Section 1. The heading of Section 23-85 is amended to read as follows:
Sec. 23-85. Hotels, apartment hotels, motels, etc. Rentals.
Section 2. Section 23-85( e) of the Monroe County Code is added to read
as follows:
Ull Every owner enqaqed in rental or leasinq of commercial property to
commercial tenants, includino booth tenants, includinq but not limited
to malls and shoppinq centers, shall pay the amount of $20.00 per unit.
Section 3. If any section, subsection, sentence, clause, or provision of this
ordinance is held invalid, the remainder of this ordinance shall not be affected such
invalidity.
Section 4. All ordinances or parts of ordinances in conflict with this
ordinance are hereby repealed to the extent of the conflict.
Section 5. The provisions of this ordinance shall be included and
incorporated in the Code of Ordinances in the County of Monroe, Florida, as
additions or amendments thereto.
Section 6. This ordinance shall take effect immediately upon receipt of
official notice from the Office of the Secretary of State of the State of Florida that this
ordinance has been filed with said Office.
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PASSED AND ADOPTED by the Board of County Commissioners of Monroe
County, Florida, at a regular meeting of said Board held on the _ day of September,
2009.
Mayor George Neugent
Mayor Pro Tem Sylvia Murphy
Commissioner Kim Wigington
Commissioner Heather Carruthers
Commissioner Mario Di Gennaro
(SEAL)
Attest: DANNY L. KOLHAGE, Clerk
BOARD OF COUNTY
COMMISSIONERS OF MONROE
COUNTY, FLORIDA
By: Deputy Clerk
By: Mayor/Chairperson
ASSIST
Date
2
ORDINANCE NO. 028 - 2009
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AN ORDINANCE OF THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA,
DELETING SECTION 23-82 OF THE MONROE COUNTY
CODE; DELETING SECTION 23-83 OF THE MONROE
COUNTY CODE; DELETING SECTION 23-85(e) OF THE
MONROE COUNTY CODE; DELETING SECTION 23-88
OF THE MONROE COUNTY CODE; DELETING
SECTION 23-93 OF THE MONROE COUNTY CODE;
AMENDING SECTION 23-102 OF THE MONROE
COUNTY CODE; AMENDING SECTION 23-111 OF THE
MONROE COUNTY CODE; PROVIDING FOR
SEVERABll..ITY; PROVIDING FOR THE REPEAL OF
ALL ORDINANCES INCONSISTENT HEREWITH;
PROVIDING FOR INCORPORA TION INTO mE
MONROE COUNTY CODE OF ORDINANCES; AND
PROVIDING AN EFFECTIVE DATE.
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WHEREAS, Section 205.191, Florida Statutes, provides that business taxes are not
required for practicing the tenets of any church; and
WHEREAS, Section 205.192, Florida Statutes, also provides that business taxes are not
required for charitable, I:eligious, fraternal. youth, civic, service. and other similar organizations
that make occasional sales or engage in fundraising projects performed exclusively by members
and where the proceeds will be used exclusively for the organizations; and
WHEREAS, if Monroe County Code (MCC) Section 23-82 is deleted, charitable, religious.
fraternal, education and nonprofit organizations will not be required to submit an application for a
waiver of business taxes to the Board of County Connnissioners to which the organizations are
already entitled WIder Sections 205.191 and 205.192, Florida Statutes; and
WHEREAS, the cost of a field person to monitor persons who advertise space on the sides
of boats, cars, buses, trucks and other vehicles outweighs the business tax collected pursuant to
Section 23-83 of the Monroe County Code ("MCC"), business tax for advertising space renters;
and
WHEREAS, MCC Section 23-85(e) (business tax for hotels, apartment hotels, motels, etc.)
contains language which is ambiguous and inconsistent with MCC Section 23-85(c); and
WHEREAS, no travelling entertainment or sales presentations appear to exist or have ever
paid a business tax in Monroe County pursuant to MCC Section 23-88, and thus the section appears
to be unnecessary; and
WHEREAS, no emigrant agents appear to exist or have ever paid a business tax in Monroe
County pursuant to MCC Section 23-93, and thus the section appears to be unnecessary; and
Final Ord deleting See 23-82.-83,-85(e),-88.-93, MCC 1
Re; Business Tax BOCC 8/19109
WHEREAS, Section 539.001, Florida Statutes (the Florida Pawnbroking Act) requires that
all pawnbrokers be licensed by<othe~Florida Department of Agriculture-and~CQg~umer S~rvi<.:es_and
that all pawnbrokers in Monroe County demonstrate compliance with this statute, -butMCC sectioiF""--
23-102 does not currently set forth this requirement; and
WHEREAS, Section 23-111 needs to be revised to address the category of vending
machines that sell internet access;
NOW~ THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY~ FLORIDA:
Section 1.
Section 2.
Section 3.
Section 4.
Section 5.
Section 6.
follows:
Section 23-82 of the Monroe County Code shall be deleted in its entirety.
Section 23-83 of the Monroe County Code shall be deleted in its entirety.
Section 23-85(e) of the Monroe County Code shall be deleted in its entirety.
Section 23-88 of the Monroe County Code shall be deleted in its entirety.
Section 23-93 of the Monroe County Code shall be deleted in its entirety.
Section 23-102 of the Monroe County Code shall be amended to read as
Every person engaged in the business ofpawnbroker must pay a business tax of$337.50 for
each place of business. Every person engaged in the business of pawnbroker must display
and exhibit to the tax collector the license for the current year issued to the pawnbroker by
the Florida Department of Agriculture and Consumer Services prior to the tax collector
accepting the business tax payment and issuing a tax receipt.
Section 7.
as follows:
Section 23-11 1 (a)(3) of the Monroe County Code shall be amended to read
(3) Service vending machines. The fee shall be $15.00 for each machine. As used
herein, the term "service vending machine" shall include, but not be limited to, machines that sell
internet access for a fee.
Section 8. If any section, subsection, sentence, clause, or provision of this ordinance is
held invalid, the remainder oftms ordinance shall not be affected such invalidity.
Section 9. All ordinances or parts of ordinances in conflict with this ordinance are
hereby repealed to the extent of the conflict.
Section 10. The provisions of this ordinance shall be included and incorporated in the
Code of Ordinances in the County of Monroe, Florida as additions or amendments thereto.
Final Ord deleting See 23..sZ,-SJ,..sS(e),..sS,-93, MCC 2
Re: Business Tax BOCC 8119/09
Section 11. This ordinance shall take effect immediately upon receipt of official notice
form the Office of the SecretaJ::yo~Oo.(State of the State of Florida that this-OrdJ'J.~'}lCe has)Jee~f:i1ed
with said Office. . . - " '.~'f"'c'-
PASSED AND ADOPTED by the Board of County Commissioners of Monroe County,
Florida, at a regular meeting of said Board held on the 19th day of August, 2009.
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Final Ord deleting See 23-82.-83.-85(e).-88,-93. MCC 3
Re: Business Tax BOCC 8/19109
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BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
By ~~~. '0)04-4,4--
Mayor/Chairperson
MONROE COUNTY ATTORNEY
~~ItfJ!RM:
CYNTHIA L. ALL
ASSlSTAN4 COUNTY ATTORNEY
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Date
MONROE COUNTY COURTHOUSE
500 WHITEHEAD STREET, SUITE 101
KEY WEST, FLORIDA 33040
TEL. (305) 294-4641
FAX (305) 295-3663
BRANCH OFFICE:
MARATHON SUB COURTHOUSE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 289-6027
FAX (305) 289-1745
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BRANCH OFfICE:
PLANTATION KEY
GOVERNMENT CENTER
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
-.._~<.C',.~,.,.'" -~FAX.(~05) 8~2-7146
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CLERK OF THE CIRCUIT COURT
MONROE COUNfY
www.clerk-of-the-court.com
ROTH BUILDING
50 HIGH POINT ROAD
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 853-7440 .
September 8, 2009
Ms. Liz Cloud, Program Administrator
Administrative Code & Weekly
R.A. Gray Building
500 S Bronaugh Street
Tallahassee FL 32399-0250
Via Certified Mail 7005 1160 00003841 2198
Dear Ms. Cloud,
Enclosed is a certified copy of Ordinance No. 028-2009 deleting Sections 23-82, 23-83,
23-85(e), 23-88 and 23-93 of the Monroe County Code; Amending Sections 23-102 and 23-111
of the Monroe County. Code; Providing for severability; Providing for the repeal of all
Ordinances inconsistent herewith; Providing for incorporation into the Monroe County Code of
Ordinances; and providing an effective date.
This Ordinance was adopted by the Monroe County Board of County Commissioners at a
regular meeting, held in formal session, on August 19, 2009. Please file for the record. Should
you have any questions please feel free to contact me at (305) 295~3130.
Respectfully submitted,
Danny L. Kolhage
Clerk of the Circuit Court
and ex officio Clerk to the
Board of County Commissioners
by: Pamela G. Hancock, D.C.
cc: Via E-Mail to the following:
Tax Collector
County Attorney
BOCC
File