Ordinance 027-2006
Tax Collector
ORDINANCE NO. 027 - 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 IIEREWITH; PROVIDING FOR
INCORPORATION INTO THE MONROE COUNTY CODE OF
ORDINANCES; AND PROVIDING AN EFFECTIVE DATE.
wm:REAS, Monroe County Code Chapter 12 sets forth provisions regarding the
requirements for and issuance oflocal occupational tax licenses; and
WHl<:REAS, 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
WH]~REAS, 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
wm~REAS, 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 businless 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.IIBUSINESS TAX STRUCTURE
Section 2. Sec. 12.1-1. Monroe County Code, shall be amended to read as follows:
This chapter establishes a 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 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 folllows:
"Recdpt" 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
WhOSI: 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. 112.1-3. Distribution of revenues.
The county retains all business tax revenues collected from businesses, professions, or
occupations, whose places of business are located in the unincorporated portions of the
county. Those 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 thl: 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. 1l2.1-4. Term of privilege 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 (1)
year beginning on October 1 and expiring on September 30, unless another term is
provided by law.
(b) The 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 ofa 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 ofa ten dollar ($10.00) transfer fee.
Section 6. Sec. 12.1-5. Monroe County Code, shall be amended to read as follows:
Sec. ]l2.1-5. Fractional tax payments.
Any person who was not liable for the business tax during the first half of the tax year,
but b'~comes liable during the second half, must pay a 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 ofthe business tax.
(a) .All persons for the business tax must complete the tax form prepared by the county
tax collector. The 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 montWy basis, provide the
county planning department with a list of the taxpayers who have paid and the addresses
of th,~ir respective businesses, professions, or occupations. If the tax is paid for a
busin'~ss, 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 business tax forms.
(b) Any person liable for an 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. ]l2.1-8. 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 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. 112.1-9. Delinquent license tax, penalty.
(a) Whenever any tax provided by this chapter is not paid by the due date of October I,
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 dellinquency until paid. However, the total delinquency penalty may not exceed
twenty-five (25) percent of the 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 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 business tax within one hundred fifty (150) days
after the initial notice of tax due and who does not obtain the required business tax
receipt, is subject to civil actions and penalties, including court costs, reasonable
attomey'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,
regisltrations, examinations or inspections that are regulatory in nature are in addition to,
and not in lieu of, the business tax imposed under this chapter unless otherwise provided
by g~:nerallaw.
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 business tax. The exemption provided by this section with
respe:ct 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
mad~:. Any person entitled to the exemption provided by this section must, upon
application and fumishing 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
Unittm 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 TaK 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) JBe granted a waiver for the payment of any business tax required by this chapter that
does not exceed fifty dollars ($50.00); or
(2) Be granted a waiver for the payment of business tax to the extent of fifty dollars
($50.00) when the 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 Iby the veteran.
(b) When the disabled veteran applies for an 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
waivl~r of any 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
WaiverlExemption From 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
colle<::tor, 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 oflivelihood;
(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 filct 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 taL
(a) No local business tax is required of any natural person for the privilege of engaging
in the selling of farm, aqua cultural, grove, horticultural, floricultural, tropical
piscieultural, or tropical fish farm products, or products manufactured therefrom except
Business Tax Ordinance 2006
5
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 thl: selling of agricultural and horticultural products in the market without the tenants
having to pay individual 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 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 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, fraterna1, 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, business tax requirements may be
waiv,ed.
Section 16.
Sec. 12.1-16, Monroe County Code, shall be amended to read as follows:
See. 12.1-16. School activities, certain exemption.
Coll~~ge 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 a 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 a 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
must pay a 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 sl:ction, 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:
See. 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 a 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
indep,endent 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 business tax.
Section 20. Sec. 12.1-20, Monroe County Code, shall be amended to read as follows:
Sec. Jl2.1-20. Cemeteries, mausoleums, etc.
Every person engaged in the business of operating a for-profit cemetery, mausoleum or
similar place or institution must pay a 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. Jl2.1-21. 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 a 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 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, anyone 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:
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 effort to sell a product or products by any person in the
county must pay a 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 s,ervice, 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 a
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
schedule:
TABLE INSET:
Seats Tax
0--30.......... $ 30.00
31-74.......... 60.00
75--149.......... 90.00
150 or more.......... 120.00
Drive-in restaurants where customers are served while seated in their motor 60.00
vehicle......... .
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 a 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 a business tax. The tax is
determined by the average number of employees during the tax year, and is at the
follmving rates:
Business TaK Ordinance 2006
9
1--5 llmployees. . . $ 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
a 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 a business 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
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
televi sion antenna service for a profit must pay a 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 off our 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 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:
See. 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 ofa similar nature must pay a 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 a 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 a business tax of one
hundred fifty dollars ($150.00).
(b) Every person in business as a junk dealer must pay a 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:
See. 12.1-31. Traveling junk dealers.
Each person who travels from place to place purchasing junk must pay a 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, instaUers, and manufactures.
All persons who deal in liquefied petroleum gas, either as distributors, installers or
manufacturers, must pay the following 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) ][nstallation 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. Mannfacturing, processing, quarrying and mining.
(a) Every person engaged in the business of manufacturing, processing, quarrying or
mining must pay the 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 a
Business Tax Ordinance 2006
12
business tax for the rental of the housing for which such building permit fee and impact
fee waivers have been approved.
(b) Every 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 a 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 a 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 a 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 a 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
direcdy or indirectly to the public for consideration, whether or not the profession is
regulated by law, must pay a business tax of thirty dollars ($30.00) for the privilege of
practicing. The tax does not relieve the taxpayer from the payment of any business tax
imposed on any other business operated by him. However, private detectives and
operators of deception detector devices must only pay a business tax of ten dollars
($10.00).
(b) lEvery person engaged in a profession, business or occupation regulated by law
when~ 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
businl:ss tax payment and issuing a tax receipt.
( c) A 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 a 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 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, Momoe County Code, shall be amended to read as follows:
Sec. 1l2.1-39. 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 a business tax based on
the average number of employees during the tax year for each location in the following
amounts:
1--5 (~mployees. . . $ 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 a business tax 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. 1l2.1-40. Retailing.
(a) Each person engaged in the business of retailing must pay a 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 t:mployees. . . $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. . .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. 12.1-41, Monroe County Code, shall be amended to read as follows:
Sec. Jl2.1-41. Schools, coUeges, etc.
Every person engaged in the business of operating a school, college or other educational
or training institution for profit must pay a 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. Jl2.1-42. Telephone systems.
(a) Every person engaged in the business of owning or operating telephone systems in
this county for profit must pay a 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 ea.ch 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.
BumnessT~,~mnance2006
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 a 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 a 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 a 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
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 a
business tax according to this schedule, unless exempted by subsection (b).
(1) l'vferchandising 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) l'vferchandising 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
(FINAL wI edits 10 1606)
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
furthl:r 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 s<ection:
(I) 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
ofth~: public.
(4) All coin-operated telephones which are otherwise subject to the tax under section
12.1-42.
(c) All machines taxed under paragraphs (I), (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. JI2.1-46. 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 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 sdling 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 SOland above.......... 812.50
Indiviiduals 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
(FINAL wi edits 10 16 06)
18
Section 48. Sec. 12.1-48, Monroe County Code, shall be amended to read as follows:
See. 12.1-48. Mobile repair or service.
Every person engaged in the operation of a mobile repair or mobile service business, no
mattt:r what type of conveyance is utilized for that purpose, whether or not operated in
conjunction with some other line of business, must pay a 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 lmd 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 C<DIn%:flofija, .....
at a regular meeting of said Board held on the 19th day ofJuly, 2006. ~ ~ :: r-
oC">:z: c: l"1
"" -< G') 0
n="', I .....
on. 0
~:::o~ ::0
z. C ;Do ;;1;l
~('")C= 3: m
=':-I::-~ ("')
-r, .Y "9 0
, c;> ;:0
::t> fTl 0
CIO
Mayor Charles "Sonny" McCoy
Mayor Pro Tern Dixie Spehar
Commissioner George Neugent
Commissioner Glenn Patton
<:!;o~missioner David P. Rice
-""'~~">
Yes
Yes
Yes
Yes
Yes
:) JI
. ....(.SeJl~..';.>..
f : E.< !
! .i:.) ~;
'Atte~:: DANNV L. KOLHAGE, Clerk
Q~~ _L'~
Deputy Clerk
BOARD OF COUNTY COMMISSIONERS
OF MONROE CO Y, FLORIDA
By:
MONROE COUNTY ATTORNEY
APPRO AS 0 FORM:
Business Tax Ordinance 2006
19
SUSAN M.
ASSISTANT CO TY ATTORNEY
7~ :U'....tf6
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
BRANCH OFFICE
MARATHON SUB COURTHOUSE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL (305) 289-6027
FAJ< (305) 289-1745
MONROE COUNTY COURTHOUSE
500 WHITEHEAD STREET, SUITE 101
KEY WEST, FLORIDA 33040
TEL (305) 292-3550
FAJ< (305) 295-3663
October 20, 2006
Ms. Liz Cloud, Program Administrator
Administrative Code & Weekley
R.A. Gray Building
500 S Bronough Street
Tallahassee FL 32399-0250
BRANCH OFFICE
PLANTATION KEY
GOVERNMENT CENTER
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA 33070
TEL (305) 852-7145
fAJ< (305) 852-7146
Via Certified Mail 70022030 0001 2668 9907
Dear Ms. Cloud,
Enclosed please a find a certified copy of Ordinance No. 027-2006 that was previously
sent to your office. Pages 16 and 18 were inadvertently not included when originally filed with
your office.
This Ordinance was adopted by the Monroe County Board of County Commissioners at a
Regular Me:eting in formal session on July 19, 2006. Please file for record. Should you have any
questions please feel free to contact me at (305) 295-3130.
Danny L. Kolhage
Clerk of the Circuit Court
and ex officio Clerk to the
Board of County Commissioners
by: Pamela G. Hancock, DC.
cc: Mumicipal Code Corporation via certified mail 70022030000126689891
Tax Collector
County Attorney
BOeC
File vI'
~
Complete items 1, 2, and 3. Also complete
itam 4 jf Restricted Delivery is desired.
. Print your name and address on the reverse
$1) that we can return the card to you.
. Attach this card to the back of the mailpiece,
or on the front if space permits.
1. A1icle Addressed to:
Elizabeth Butler
Municipal Code Corporation
PO Box 2235
Tallahassee FL 32316-2235
(Ordinance 027-2006)
2. Altlcle Number
(TJ1Jnsfer from service labef)
PS Form 3811. February 2004
3. Service Type
XEPt;ertjfjed Mail
o Registered
o Insured Mall
D Express Mall
o Return Recelpt for Merchandise
DC.D.D.
4. Restricted Delivery? (Extra Fee)
Dyes
7002 2030 0001 2668 9891
102595-02-M-1540
Domestic Return Receipt
SENDER: COMPLETE THIS SECT/ON
. Complete items 1', a-, and 3. Also complete
item 4 if Restricted -'Delivery is desired.
. Print your name and<address on the reverse
80 that we can return the card to you.
. Attach this card to the back of the mailpiece,
Of on the front if space permits.
,. Article Addressed to:
Ms. Liz Cloud, Program Admin.
R.A. Gray Building
500 S Bronaugh Street
Tallahassee FL 32399-0250
. .
A. SignatuN>':"">
. . .
o Agent
o Addressee
B. Received bY,(Printed Name) , J C. Date of Delivery
D. IS dSli'fe~?ddress dj~,..trom Item 11 0 Yes
If YES,. ellter delivery a~s below: 0 No
x
(Ordinance 027-2006)
2.
P[
3vW1ce Type
~rtifled Mail
o Registered
o Insured Mail
D Express Mail
o Return Receipt for Merchandise
DC.C.D.
4. Restricted Deliverv? (Extra Fee)
DYes
102595-o2-M-1540
•
SENDER:COMPLETE THIS SECTION COMPLETE THIS SECTION ON DELIVERY
■ Complete items-1,Z;and 3.Also complete ,A. SIgnatu -
item 4 if Restricted.Delivery is desired. X �
1 1' Agent
NI Print your name and;address on the reverse
' so that we can return the card to you. �� 0❑Addressee
• Attach this card to the back of the mailpiece, B ReceiveVyt(PrintedName C. Date of.Delivery
or on the front if space permits. -- (.%_D A 11'N^.
1. Article Addressed to: D. Is 'i fiery addresssr3if `� from item i? 0 Yes.
If YEAS,erttter delivery addrfss.below:. 0 No
Ms. Liz Cloud, Program Admin. � ...�
R.A. Gray Building .,,
500 S Bronough Street
Tallahassee FL 32399-0250 '
•
Ice Type -
Yi; ertified Mail 0 Express Mall
(Ordinance 027-2006) 0 Registered 0 Return Receipt for Merchandise
❑Insured Mail 0 C.O.D.
4. Restricted Delivery?(Extra Fee) 0 Yes
2. Article Number
(Transfer from'serv)celab0 t 7002 2030 0001 2668 9907 '
PS Form 3811,.February 2004 Domestic Return Receipt 1025ss o2•M-isao
P
•
/SENDER: COMPLETE THIS SECTION COMPLETE THIS SECTION ON1DELIVERY
■ Complete items 1,2,and 3.Also complete A. ':nature '
item 4 if Restricted Delivery is desired.. / r ,Agent
■,:Print your name and address on the reverse �('J1('lA /'-9) 'Addressee
so.t hat we can return the card to YOU. _
'�r�f Cv(r.1.`� �� (�lj 6• ■ Attach this card to the back of the mailpiece; ceived by(Prints• +ame) C. Date of Delivery
or on the front-if space permits.
1. Article Addressed to: D. Is delivery address different from item 1? ❑Ye
If YES,enter delivery address below: ❑No
Elizabeth Butler
Municipal Code Corporation •
• PO Box 2235
Tallahassee FL 32316-2235
•
3. ServIce Type
(Ordinance 027-2006) XgCertifiedMail El Express Mall
❑Registered ❑Retum.Receipt for Merchandise
❑Insured Mail 0 C.O.D.
•
•
4. Restricted Delivery?(Extra Fee) ❑Yes
•
2. Article Nurr ber i i !fill i. i ; , i i 1 i , 1 , 1 ; ; i i.i c ,. ;
.(Trticle rfromserviceMe° , • 7002 2'030 '0001 2668 .9891 1 ' ;
PS Form 3811,,February 2004 Domestic Return Receipt 102595-02-M-1540'
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
BRANCH OFFICE
MARATHON SUB COURTHOUSE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 289-6027
FAJ< (305) 289-1745
MONROE COUNTY COURTHOUSE
500 WHITEHEAD STREET, SUITE 101
KEY WEST, FLORIDA 33040
TEL. (305) 292-3550
FAJ< (305) 295-3663
BRANCH OFFICE
PLANTATION KEY
GOVERNMENT CENTER
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAJ< (305) 852-7146
August 1,2006
Ms. Liz Cloud, Program Administrator
Administrative Code & Weekley
R.A. Gray Building
500 S Bronough Street
Tallahassee FL 32399-0250
Via Certified Mail 70041160 000719745820
Dear Ms. Cloud,
Enclosed please a find a certified copy of Ordinance No. 027-2006 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; Providing for an effective date.
This Ordinance was adopted by the Monroe County Board of County Commissioners at a
Regular Meeting in formal session on July 19, 2006. Please file for record. Should you have any
questions please feel free to contact me at (305) 295-3130.
Danny 1. Kolhage
Clerk of the Circuit Court
and ex officio Clerk to the
Board of County Commissioners
by: Pamela G. Hancock, D.c.
cc: Municipal Code Corporation via certified mail 7004 1160 0007 1974 5813
Tax Collector
County Attorney
BaCC
File
FLORIDA DEPARTMENT OF STATE
Sue M. Cobb
Secretary of State
DIVISION OF LIBRARY AND INFORMATION SERVICES
August 7, 2006
:J:: 0 .~ :::!!
0 ....
% J> en
::0("')% :boo r-
~ ,...,
or-%. 0
"";:r;:-<
("'). ..-- -.,
0("")-' e 0
C:uA ;;u
%. c:' " ;0
-< --
~n~_ :x lTJ
" ~~ ~ C"')
-., C> 0
.- "" ~ ::0
l> CI
\Q
Honorable Danny L. Kolhage
Clerk of Circuit Court
Monroe County
500 Whitehead Street, Suite 101
Key West, Florida 33040
Attention: Pamela G. Hancock, Deputy Clerk
Dear Mr. Kolhage:
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of
your letter dated August 1, 2006 and certified copy of Monroe County Ordinance No. 027-2006,
which was filed in this office on August 4, 2006.
:~~
Program Administrator
LC/bpn
OSTATE LIBRARY OF FLORIDA
R.A. Gray Building. Tallahassee, Florida 32399~250. (850) 245-6600
FAX: (850) 488-2746. TDD: (850) 922A085. http://www.dos.state.fl.us
OLEGlSLA TIVE LIBRARY SERVICE 0 RECORDS MANAGEMENT SERVICES OFLORlDA STATE ARCHIVES
(850)488-2812. FAX, (850) 488-9879 (850) 487-2180. FAX, (850) 413-7224 (850) 245-6700. FAX, (850)488-4894
OADMINISTRA TIVE CODE AND WEEKLY
(850) 245-6270. FAX, (850) 245-6282
7004 1160 0007 J,974 58J,3
~ m", m
"if '. ,
%!!L u
ci ~ 0",
(;1"'- o.
-n .ll .-
0 3. 3.
"- .u roo .,
$ '0 3"
-.
. ~~o ",g ~
'" .g~ J!:ai' [
;r s."S
~."'TI mcil ;r
. o.
. .-. ". .
o~ -L~ 0 'o('lo<1:!1o
7004 1160 0007
0:00;
~: :n~: 1!
. CI)' O(ll, ":"I
iit: tD~: <.)
Iii ~'t>i
: -l is;.q ~
~.. 'Q.
=c;)O'3
ch' :--
o Gl!:!.
do: ""'1:01
- ~:-
~'<: i)
, rn~_
mvr.--
.. 1::: <
3 ='lD
0.:
-.:0
::l'
-caro!8.
3" i <D
ch 'Ill
:r :::l
(J i a.
1 l~
: ',~
! :'<
],974 5820
1-
,
<}
;;:
"D
o
.
..
~
.
..
dI
.
.
m"
'.
Q~
~n:
3.
.0
'0
~.
"D~
.~
~"
~.;r
.s.
m
0.
Q"D
~~
.3
;a:D ~
.w~ ~
.g~ [
[~ (l;l
-. .
09% -L-c . -.("I-a.""
044414.444.44., ®L7
amommon.......FLORIDA KEYS—�.., '--- -—
s .` *,, i t e No.2009800 , - Statutes,notice is given
Y ! i , that if a person dePided to
. f 1 L'
ai"�° +" 'u! NOTICE OF INTENTION appeal any decision
k �-.5 t ' TO CONSIDER : made by the-Boardnyt with •
• Published Twice Weekly ADOPTION OF respect to -
COUNTYORDINANCE ' , considered at ings,hhear-
Marathon, Monroe County, Florida needora meetings,he will
NOTICE IS HEREBY I need a record of the pro-
GIVEN TO WHOM IT ! I ceedings,and that,for _
PROOF OF PUBLICATION : MAY CONCERN that on •
need toensur he may
need ensure that a ver-
July 99,2006,af3:00 I batim record of the pro-
, P.M.,or,as soon there- ' , ceedings is made,which
STATE OF FLORIDA after
as
Go Govern- record includesdevidence
the tupo-
COUNTY OF MONROE ment Center,1200 Tru- 'whimoch
h and evidence upon
man Avenue,Key West, `ase the appeal is to be
Before the undersigned authority person- Monroe county,Flori- based.
•
da,the Board of County Copies of the above-ref-
ally appeared WAYNE MARKHAM who on
Commissioners of Mon- erenced ordinance are
oath, says that he is PUBLISHER of the roe County,Florida,in- • available for review at the
tends to consider the various public libraries in
FLORIDA KEYS KEYNOTER, a twice
adoptidn of the following Monroe County,Florida.
weekly newspaper published in Marathon, Countyordinance:
in Monroe County, Florida: that theAN Dated at Key West,
attached copy of advertisement was THE BOARD Of OF
June,2006.,this 21 st day of ,
TYCOMMISSIONERS I June,
published in said newspaper in the issues OFMONROECOUNTY,
•
of: (date(s) of publication) , FLORIDA AMENDING of: L.KOLHACE,
CHAPTER 12.1,MON- aCnd
of the o Circuit Court
�i . ROE COUNTY CODE; Boa ed officio Clerk of the
/ p ' PROVIDING FOR_THE--- Board of County
' TERM"LOCAL OCCU- MCommissionersnreC ty,of
�a � , PATIONAL LICENSE Monroe County,Florida .
TAX"TO BE RE- ' Publish July 1;8,2006 -
• PLACED BY."LOCAL , Florida Keys Keynoter -
Affiant further says that the said FLORIDA - BUSINESS TAX"PRO- _
' VIDINGFORDEFINI- ,
. KEYS KEYNOTER is a newspaper published ; TION OF"RECEIPT";
at Marathon, in said Monroe County - PROVIDING FOR SEV- ---
Florida, and that the said newspaper has . INc OR THE REPEAL
heretofore been continuously published in OF ALL ORDINANCES
INCONSISTENT said Monroe County, Florida, twice each WITH;PROVIDING FOR
week (on Wednesday and Saturday) and INCORPORATION- .
INTO THE MONROE -
has been entered as a second class mail . COUNTY CODE OF OR-
matter at the post office in Marathon, in DINANCES;AND PR0
Monroe County, Florida, or aVIDING AN EFFECTIVE
period of DATE. ? o
one year next preceding the first y k�
publication of the attached copy of '. Interested parties may cD ril
ppearat the meeting CDc'- C y .
advertisement. The affiant further says I and be heard on this rnr— -
that he has neither paid nor promised any matter. L. r — ,"j
rocs rv� .-:)
person, firm, or corporation any discount, I PursuantrtoSectioni s II r r= = =
rebate, commission or refund for the i 2RFi n-In5 Florins.. .-' -. , `-- -v 7-73
--i�jr— i�
purpose of securing this advertisement for • �-#
publication in the said newspaper(s) and rr- o
that The Florida Keys Keynoter_ is_in._full- ------ -= -. — ---- --------?'----- `
compliance with Chapter 50 of the Florida
State Statutes on Legal and Official •
Advertisements.
A) �-- _..
to f� °
Sworn to and bsc ib"a before me
this ll Days' / , 2006
(SEAL)
116&-r 7 "--
Notary
�ovx' . BEVERLY TRAEGER
l e MY COMMISSION#DD542134 •
'o/f�pv EXPIRES:Apr.18,2010
(4W)388-0153 Florida Notary Servfce.com•
i -�a-w. — '
i s
Your Upper Keys Connection
T•
HE REPORTER
`" P.O.Box 1197•Tavernier,Florida 33070-1197 •
(305)852-3216 Fax:(305)852-0199
I Ad#2245000 Occupa- TERM"LOCAL OCCU--i
PROOF OF PUBLICATION tionalLicenseTax ! pATIONALLICENSE
NOTICE OF INTENTION' . TAX"TO BE RE- .
TO CONSIDER ADOP= PLACED'BY"LOCAL
STATE OF FLORIDA TION OF • BUSINESS,TAX"PRO- '
DINANCE VIDING FOR DEFINI-
COUNTY OF MONROE ' - TION OF"RECEIPT";
I _NOTICE IS'HEREBY PROVIDING FOR SEV-
Before the undersigned authorityGIVEN TO WHOM IT ! ERABILITY;PROVID-
g MAYCONCERN that on INGFORTHEREPEAL
personally appeared DAVID GOODHUE i July 19,2006,at-3:o0 -- P OF ALL ORDINANCES
who on oath, says that he is EDITOR of P.M.,or soon there- INCONSISTENT HERE-
Y WITH PROVIDING FOR
�_ after as-it maybe heard, INCORPORATION THE REPORTER, a weekly . newspaper at the Harvey Govern- INCORPORATION
ATION `!
entitled to publish legal advertising1 ._mentCenter,1200Tru-'
g COUNTY CODE OF OR-
mari Avenue,Key West,
published .at Tavernier, Monroe County, i Monroe County,Flori- DINANCES;AND PRO-
I .da,the Board of County VIDING AN EFFECTIVE
Florida: that the attached copyof DATE.
advertisement, beingLEGAL NOTICE in f Commissioners of Mon- . •
I.roe County;Florida,in- j _Interested parties may
said newspaper in the issue of: '_tends toconsiderthe - _1
-appear at the meeting .-
Cou-adqptionofthefolloWirig - and be heard on this mat-
Countyordinance: � ter.
June 30th and July 7th 2006 i ,
t AN ORDINANCE OF to Section
' THE BOARD OF COON- : Pursuant Florida Affiant further says that THE REPORTER I TYCOMMISSIONERS . ; 286.0105,
Statutes,,notice is given t OF MONROE COUNTY, ;
is a newspaper published at Tavernier, In I FLORIDA AMENDING that if a person decided to
- said Monroe County, Florida, and that the f GHAPTER12.1,MON- appeal any decision
E ROE COUNTY CODE;. I made by the Board with
said newspaper has heretofore been pROVIr11Nr FOR THE i respect to any matter - -. `
continuously published in the said Contlnuedonthe considered at such-hear-
Next Column• - . ings or meetings,he will
Monroe County, Florida, each week (on - _ need a record of the pro=
Friday), and has been entered as second ceedings,and that,for
such purpose,he may
class mail matter at the Post Office in need to ensure that aver
Tavernier, in said County - of Monroe, - j batim record of-the pro-
Florida for ofnext reedings is made,which
� a periodone year O����� record includes the testis.;
preceding the first publication of the monyandevidenceupon
attached copyof advertisement; and which the appeal is to be
� 0�� -a 001� based. -
affiant further says that she has neither Copies of'the above-ref
paid nor promised any firm, person, or .erenced ordinance are
corporation any discount, rebate, available for review at the
commission or refund for the of j various public libraries in
purpose f Monroe County,.Florida ,.
securing this advertisement for ; Dated atKeyWest,Flori
publication in the said newspaper and that i dated atKeyW Woest,
Fleri
The Reporter is in full compliance with _2006., - _ -
Chapter 50 of the Florida State Statutes on DANNY L.KOLHAGE, `
Legal and Official dvertisements. - Clerk of the Circuit Court
and exofficio.Clerkofthe
•
Board of County corn- I
missioners of Monroe.
County,Florida
// (SEAL)
Sworn to and subscribed before me this I Publish;.06/30/06& --- .
7th da of Jul 2006. 0hRos
Y Y j-�TeReporter ,
- Tavernier,FL-33070
\ ,
l5 v -�
Y \ �,,,-,-,,,__ _____ _
MAR6ARET J.WHISENHUNT
Notar 1 C (�-� t .
V y=�o. �� MY COMMISSION�-DD443753
`�' % C., ' EXPIRES:JUN 22,2009
41,11" Bonded through 1st State Insurance
Email Confirmation
Page J of 3
Municipal Code Corporation
P.O. Box 2235
1700 Capital Circle SW.(323101
Tallahassee, FL 32316-223$
850.576-3171
Fax: 850-575-8852
10to@mlluicQde..G_QJll
Monroe County, FL Code of Ordinances - 1979(11270)
Supplement 92
Recorded: 8/10/20068:08:22 AM
We have received the following material through Hard Copy.
Document Adoption
Ordinance No. 023-2006 7/19/2006
Ordinance No. 024-2006 7/19/2006
Ordinance No. 025-2006 7/19/2006
Ordinance No. 026-2006 7/19/2006
Ordinance No. 027-2006 7/19/2006
Ordinance No. 028-2006 7/19/2006
Ordinance No. 030-2006 8/16/2006
WE HAVE RECEIVED THE CORRECTED COPY OF ORDINANCE NO. 027-
2006.
. Are you e-mailingusyourordinances?SendthemtOQ1~.a@-.n!.JI1j~9_de~C:Qm
. Does your code need a legal review? We can help - a-mail for an estimate
. Ask us about electronic supplementation and our newest service N.O.W. posting ordinances in between supplements
. Need additional copies of your Charter? Zoning? Code? Binders? Divider Tabs?
. Also we have a GREAT new service where we provide Codes and Supplements to outside subscribers at no additional cost to
the Cily. Contact our Distribution Department at dj!;!t@munJ.cQ.de.c.QiI!
. Looking for Records Management, imaging or indexing minutes services. we can help there loa! Contact us for more
information al info_@_fllCl;ilJrtQyal(QJ}:?-,-CQiI!.
,~, Copyriglrt 2005 MCC. NI righl$ reserved.
CONTINUED ON NEXT PAGE
:z: ......,
<=
C> 0 <= .."
Z :J> en
::u('")z 0 r-
0,;;;;:: n 1Tl
tT1~-< --i 0
n. r N .."
0('")' 0'\ 0
~~}t: :::0
--lnr-- ~ ;'0
:<:-J2= ::J:: rn
(J
"T] ....". .z:- 0
r c) ..
:to> rO'J 0 :u
0'1 0
http://intranetmunicode.com/B IS/Recording/acknowledgePrint.asp?jobid=600 I 5&print=t... 10/24/2006
U.S. Postal Service".,
CERTIFIED MAil", RECEIPT
(Domestic Mail Only; No Insurance Coverage Provided)
['-
Cl
<r
<r
<0
...n
...n
ru
Postage
I A L
s-
O
b"-b
r'l
Cl
o Retum Reciept Fee
o (Endorsement RequIred)
Certified Fee
o Restricted Delivery Fee
rn (Endorsement Required)
Cl
ru
5(0
Total Postage & Fees $
USE
.~t:;:"l;:: ~
~(\O
''''''. lt7 Postm~ ~. \. I
2a_~: ~
~O/.)
, ' oS
\~/ -i
ru
Cl Sent'(q. .
Cl MS. L~z Cloud, Program Administrator
['- siroBCiipCNo.,--1l":K:n"lj-r"ayn-B"ulTdTiig--------n-----nn------n-
or pO Box No.
ci&=;"siare:zip+4-5OO-.S---B-ro.,:e.ugh---Se-reet---.---_._--------_.-
Tallahassee FL 2
;11 ..
,-'I
a-
d)
a-
d)
..n
..n
ru
,-'I
Cl
Cl
Cl
Cl
'"
Cl
ru
ru
Cl
Cl
r-
pos\9.ge
certmed f'ee
~6\UfI'\p.eciePt.fea
~E.ndOfSB{{\EIn\ ReqUITed)
p.~ oe\Wef'/ fee
~E.\'IIlOTse{TlElT\\ f\eq\J.ired)
~
.
,
,l
0)
~
:!
~
lOW postage &. fees $
O~ n t'et ~unicil'a1. C,,<l_':'-------
~.. 0 ,,1.iZabetb "u --::----->-------------------------
_Si;eerAPi.1'JO.;------------~------ 2235 ------------.-------------
0' pO eoX N~:______~9-----"-~---------------iC-3i316- 2 2'15
-ciiY:1i..i;;'-ZlP+' Ta1.1.abassee
..
STATE OF FLORIDA
DEPARTMENT OF STATE
STATE L1B~"RY AND ARCHIVES OF FLORIDA
JEB BUSH
Governor
SUE M. COBB
Secretary of State
October 27, 2006
Honorable Danny L. Kolhage
Clerk of Circuit Court
Monroe County
500 Whitehead Street, Suite 101
Key West, Florida 33040
Attention: Pamela G. Hancock, Deputy Clerk
Dear Mr. Kolhage:
Pursuant to the provisions of Section 125.66, Florida Statutes, this will acknowledge receipt of your
letter dated October 20, 2006 and corrected copy of Monroe County Ordinance No. 027-2006, which
was filed in this office on October 25,2006.
Sincerely,
3:: ....
0 =
0 = .."
% l> ....
"'nz e ;-
,."
o.-z (") Cl
r'T1;x-< -t
n. .- W .."
DC")- e 0
s;::::o:::: A'
..,_. "n._" -0 ;0
--f n r~. :x I'.'
" ..,.
.. :-i b: <J
..,., . - CJ
.- C> :;:::)
:l> P1 W 0
....,
~etou~
Liz Cloud
Program Administrator
LCfbpn
DIRECTOR'S OFFICE
R.A. Gray Building. 500 South Bronough Street. Tallahassee, Florida 32399-0250
850.245.6600 . FAX: 850.245.6735 . TOO: 850.922.4085 . http://dlis.dos.state.n.us
COMMUNITY DEVELOPMENT
850.245.6600 . FAX: 850.245.6643
5T ATE LIBRARY OF FLORIDA
850.245.6600 . FAX: 850.245.6744
5T ATE ARCHIVES OF FLORIDA
850.2456700 . FAX: 850.488.4894
LEGISLATIVE LIBRARY SERVICE
850.488.28]2 . FAX: 850.488.9879
RECORDS MANAOEMENT SERVICES
850.245.6750 . FAX: 850.245.6795
ADMINISTRATIVE CODE AND WEEKLY
850.245.6270 . FAX: 850.245.6282