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HomeMy WebLinkAboutVII (A) First Reading of Ordinance No. 2003-22, relating to Occupational License Tax Rate Increase tenter of Good Agenda 6-03-2003 Mayor ,She j,1 Commisa4PrY11 A S. Scott Vandergrift . .`i Danny Howell, District 1 • Scott Anderson, District 2 City Manager � tir , ' � ,_7 Rusty Johnson, District 3 Jim Gleason :�C'�r.� f Nancy J. Parker, District 4 STAFF REPORT TO: THE HONORABLE MAYOR AND CITY COMMISSION FROM: RUSSELL B. WAGNER, COMMUNITY DEVELOPMENT DIRECTOR DATE: MAY 27, 2003 SUBJECT: ORDINANCE NO. 2003-22 AMENDMENT TO THE OCCUPATIONAL LICENSE ORDINANCE INCREASING LICENSE TAX RATES ISSUE Should the Ionorable Mayor and City Commission adopt Ordinance No. 2003-22 to increase the license tax rates by 4.2%, for all City Occupational Licenses? BACKGROUND/DISCUSSION Pursuant to the provisions of Section 205.0535, Florida Statutes, the City Commission, at its regularly scheduled meeting on March 7, 1995, appointed an Equity Study Commission. composed of five (5) representatives from the business community of the City of Ocoee to review the occupational license rate structure and classification system. On March 25, 1995, the Equity Study Commission recommended that the City Commission approve numerous revisions to the classification system and rate structure for occupational license taxes and Chapter 119 of the Code of Ordinances. These revisions were adopted by the City Commission on August 15, 1995. City of Ocoee Code of Ordinances Section 119-7(A) states: The rates of the occupational license tax...may, every other year after adoption of this chapter, increase by a percentage not to exceed the lesser of five percent (5%) or the percentage increase in the Consumer Price Index, or its successor index, during the two (2) calendar years prior to the year in which the proposed increase will become effective. The percentage increase in the Consumer Price Index for the years 2001 and 2002 equals 4.2%. City of Ocoee Code of Ordinances Section 119-7(B) in part states: At the first regularly scheduled meeting in March 1997, and every other year thereafter, the City Manager or the Manager's designee shall present a report to the City Commission which sets forth the total licenses by classification and the total occupational license tax fees for the prior fiscal year and contains a recommendation for increases, if any, to the rates for the occupational license tax then established by this chapter. On March 18, 2003, an annual report and classification listing was presented to the Honorable Mayor and City Commission for review and recommendation for increase in occupational City of Ocoee• 150 N Lakeshore Drive •Ocoee, Florida 34761 phone: (407)905-3100 •fax:(407)656-8504 • www.ci.ocoeeFl.us license tax rates. By a 3-1 vote, the City Commission directed Staff to bring back an ordinance with the recommended 5% increase in the license fees. Upon further review, the City is limited to an increase of 4.2% by the total of two previous years of the Consumer Price Index. The Commission also directed Staff to look at the potential for automatically increasing the occupational licenses based on the cost of living, subject to statutory restrictions, and to incorporate that into the ordinance to the extent allowed by the statute. The City Attorney intends to address this matter in a subsequent ordinance. The total number of licenses for Fiscal Year 2001-02 was 1567. The total revenue collected for Fiscal Year 2001-02 was $401,388.00. STAFF RECOMMENDATION Staff respectfully recommends City Commission adopt Ordinance No. 2003-22 to increase the occupational license tax rates by 4.2%. Attachment: Ordinance No. 2003-22 ORDINANCE NO. 2003-22 AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA AMENDING CHAPTER 119 OF THE CODE OF ORDINANCES OF THE CITY OF OCOEE RELATING TO OCCUPATIONAL LICENSES; PURSUANT TO SECTION 205.0535(4), FLORIDA STATUTES, INCREASING THE OCCUPATIONAL LICENSE TAX RATES BY 4.2%; AMENDING SECTION 119-7 OF THE CITY CODE REGARDING THE EFFECTIVE DATE OF NEW RATES; PROVIDING FOR CODIFICATION; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. WHEREAS, Section 205.0535(4), Florida Statutes, provides that municipalities and counties may, every other year, increase by ordinance the rates of local occupational license taxes by up to five percent (5%); and WHEREAS, Section 119-7 of Chapter 119 of the Code of Ordinances of the City of Ocoee provides that the rates of the occupational license tax set forth in Section 119-5 of Chapter 119 of the Ordinances of the City of Ocoee may, every other year, increase by a percentage not to exceed the lesser of five percent (5%) or the percentage increase in the Consumer Price Index during the two (2) calendar years prior to the year in which the proposed increase will become effective; and WHEREAS, the percentage increase in the Consumer Price Index for the years 2001 and 2002 equals 4.2%; and WHEREAS, the City Commission of the City of Ocoee desires to increase the occupational license tax by the maximum amount permitted by the Ocoee City Code; and WHEREAS, this ordinance is adopted by not less than a majority plus one vote of the city commissioners. 006 290401 3 NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION OF THE CITY OF OCOEE, FLORIDA, AS FOLLOWS: SECTION 1. Authority. The City Commission of the City of Ocoee has the authority to adopt this Ordinance pursuant to Article VIII of the Constitution of the State of Florida, Chapter 166, Florida Statutes, Section 205.0535 of the Florida Statutes and Chapter 119 of the Code of Ordinances of the City of Ocoee. SECTION 2. Section 119-5 of Chapter 119 of the Code of Ordinances of the City of Ocoee, Florida is hereby amended to read as follows (with additions double-underlined and deletions stricken): § 119-5. Classifications subject to tax; amount of tax. Unless specifically exempted from taxation for occupational licenses by the provisions of the Florida Statutes, the following classifications are subject to an occupational license tax as set forth below: Occupation Tax Advertising $-14700 153.17 Agents 105-00 109.41. Ambulance service 1 employee (or owner) 7500 78.15 2 to 5 employees 12500 130.25 6 to 15 employees 175:00 182.35 16 to 50 employees 2-25,00 234.45 Over 50 employees 275,00 286.55 Plus, per registered vehicle 1-5,00 15,63 Amusements Coin-operated machines 75.00 78.15 Arcades 75,00 78.15 Plus, each machine (up to $600) 1-5:00 15.63 Auction house/shop 600,00 625.20 -2-006 290401.3 Auctioneers 200,00 208.40 Daily 75:00 78.15 Automated tellers 4--25:00 130.z25 Automobile detailing/car wash 1 employee (or owner) 75:00 78.15 2 to 5 employees 145-00 130.25 6 to 15 employees 1-75:00 182.35 16 to 50 employees 225,00 234.45 Over 50 employees 27500 286.55 Barbershops or beauty salons 1 chair 75-00 78.15 Each additional chair 25-00 26.05 Tanning beds, per bed 50,00 52.10 Nails, per chair 50,00 52.10 Electrolysis, per chair 400-,00 104.20 Bakeries (wholesale or retail) 1O5-.00 109.41 Plus, each service vehicle 15-:00 15.63 Bar/lounges, independent 0-15 seats 400,00 104.20 16 to 25 seats 425-00 130.25 26 to 50 seats 440,00 156.30 Over 50 seats 4-75,00 182.35 Bonding agents a-57.50 164.12 Bottling companies 1 employee (or owner) 75.00 78.15 2 to 5 employees 125.00 130.25 6 to 15 employees 47500 182.35 16 to 50 employees 225,00 234.45 Over 50 employees 27500 286.55 Brokers: securities 240,00 218.82 Brokers for materials, jobbers or 200,00 208.40 manufacturer's representatives Caterers 1 employee (or owner) 75.00 78,15 006290401.3 -3- 2 to 5 employees 125,00 130.25 6 to 15 employees 175,00 182.35 16 to 50 employees 225.00 234,45 Over 50 employees 27500 286.55 Plus, per registered vehicle 1-500 15.63 Check cashing facility 1 employee (or owner) 7500 78.15 2 to 5 employees 125:00 130.25 6 to 15 employees 4-75,00 182,.35 16 to 50 employees 225 00 234.45 Over 50 employees '/75.00 286.55 Clairvoyants and psychics 105:00 109.41 Cleaning services 1 employee (or owner) 7500 78.15 2 to 5 employees 12500 130,25 6 to 15 employees 175,00 182 35 16 to 50 employees 225,00 234,45 Over 50 employees 275,00 286.55 Plus, per registered vehicle 1-500 15.63 Coin-operated devices Per machine 15-00 15_63 Collection agencies 105,00 109.41 Contractors and subcontractors (no license shall be issued until a state certification or competency card is procured) 1 employee (or owner) 7500 78.15 2 to 5 Employees 12500 130.25 6 to 15 employees 17-5:90 182.35 16 to 50 employees 225,00 234.45 Over 50 employees 275,00 286.55 Plus, per registered vehicle 15,00 1543 Commercial institutions (including banks, 500,00 521.00 trust companies, savings and loan associations and other commercial or lending institutions, but excluding mortgage companies) Credit agencies 105.00 109.41 006 290401 3 _4_ Eating establishments (restaurants, cafes, snack bars, etc., including those operated in conjunction with another line of business; no license shall be issued until a license is procured from the Division of Hotels and Restaurants of the Florida Department of Business Regulation or Department of Agriculture and Consumer Services) 0 to 15 seats 400-:00 104.20 16 to 25 seats 125.00 130.25 26 to 50 seats 45O,Q0 156.30 Over 50 seats -1-75:00 182.35 Plus, each drive-through window 150-00 156.30 Plus, bar/lounge 7-5:00 78.15 Drive-in restaurants 400,00 416.80 Delivery per driver 10:00 10.42 Employment agencies 210,00 218.82 Estate sales 200.00 208.40 Daily 75410 78,15 Exhibition facility (mall, etc.) 500:00 521.00 Flea market 7500 78.15 Plus, each booth 2500 26.05 Fruit and vegetable sales, retail and 405,00 109.41 wholesale not grown by retailer Fuel dealers and distributors (including natural gas, bottled gas and oil) 1 employee (or owner) 7500 7$1S 2 to 5 employees 4-25,00 130.25 6 to 15 employees l-75,00 182.35 16 to 50 employees 225.00 234.45 Over 50 employees5:00 286.55 Plus, per registered vehicle 1300 15.63 Funeral homes/directors 240 90 21832 Garden and landscaping services (including nurseries, tree service, landscaping and -5-006290401.3 lawn maintenance) 1 employee (or owner) 75-:00 78.15 2 to 5 employees 425.00 130.25 6 to 15 employees 4-75,00 182.35 16 to 50 employees 22500 234.45 Over 50 employees 27500 286.5 Plus, per registered vehicle 15:00 15 62 Gasoline tilling stations 75.00 78.15 Plus, per pumping station [Amended 4-5:00 15.63 10-2-1996 by Ord. No. 96-171 Garbage collection and waste removal 1 employee (or owner) 7500 78.15 2 to 5 employees 425-,00 130.25 6 to 15 employees 175-,00 182.35 16 to 50 employees 225.00 23.1..45 Over 50 employees 275:00 286.55 Plus, per registered vehicle -15:00 15.63 Golf Course 300,00 312.60 Driving Range 300,00 312_60 Harvesting of agricultural products 1 employee (or owner) 75-90 'an 2 to 5 employees 12540 130.25 6 to 15 employees 17500 182,5 16 to 50 employees 22500 234.45 Over 50 employees 27-5:00 286.55 Plus, per registered vehicle 15-00 15-63 Health spas/health studio/athletic clubs 200,00 208.40 (no license shall he issued until a current license, registration or letter of exemption is procured from the Department of Agriculture and Consumer Services) Insurance agent 60-00 62.52 Insurance office/Insurance company 75:00 78.15 Interior design 1 employee (or owner) 75:00 78.15 006290401.3 -6 2-5 Employees 125,00 130.25 6-15 Employees 1-75.00 182.35 16-50 Employees 225-,00 234.45 Over 50 Employees 275-00 286.55 Itinerant merchants 210410 218.82 Kennels (keeping 4 or more dogs) 240,00 218.82 Laundries and dry cleaners 1 employee (or owner) 75_00 78.15 2 to 5 employees -125.00 13.0,25 6 to 15 employees 475,00 182,35 16 to 50 employees 225-,00 234.45 Over 50 employees 27500 286.55 Plus, per coin-operated machine 2,00 2.08 Plus, per registered vehicle 4-5,00 15.63 Locksmiths/keysm iths 1 employee (or owner) 75,00 78.15 2 to 5 employees 125.00 130.25 6 to 15 employees 1-75 10 182.35 16 to 50 employees 225,00 234.45 Over 50 employees 27500 286.55 Plus, per registered vehicle 45:00 15 6_3 Lodging establishments (no license issued until a license is procured from the Division of Hotels and Restaurants of the Florida Department of Business Regulation) Fewer than 5 rooms or rental spaces 75,00 78.15 5 to 25 rooms or rental spaces 100,00 104.20 Over 25 rooms or rental spaces 350:00 364.70 Manufacturers 1 employee (or owner) 75,00 78.15 2 to 5 employees 125.00 130.25 6 to 15 employees 175-00 182.35 16 to 50 employees 225,00 234,45 Over 50 employees 27500 286,55 Massage therapist 100,00 104.20 Merchants 006.2904013 -7 First $2,000 of inventory 75,00 78.15 Each $1,000 of inventory or fraction 2,0 2.08 thereof above $2,000 Mail order sales 75,00 78.15 Mortgage company 1 broker (or owner) 75.00 78,15 2 to 5 employees 125.00 130.25 6 to 15 employees 4-75,00 182.35 16 to 50 employees 22500 234.45 Over 50 employees 27500 236,55 Additional brokers/agents 1 employee 75,00 78.15 2 to 5 employees 4-25:00 130.25 6 to 15 employees 4-7500 182.35 16 to 50 employees 225,00 234.45 Over 50 employees 27-5 00 286.55 Moving and hauling 1 employee (or owner) 75,00 78.15 2 to 5 employees 125.00 130.25 6 to 15 employees 4-75,00 182.35 16 to 50 employees 225:00 234.45 Over 50 employees 2-75,00 286.55 Plus, per registered vehicle 13.00 15.63 Nails Salon 7500 78.15 Plus, each additional chair 25,00 26.05 Newspaper publication 1 employee (or owner) 75:00 78.15 2 to 5 employees 1-2500 130.25 6 to 15 employees 1-7500 182 35 16 to 50 employees 225:00 234.45 Over 50 employees 27500 286.55 Nursing home/adult congregate living facility (no license issued until a license is procured from the Florida Department of Health and Rehabilitative Services) 10 rooms or fewer 100,00 101420 Per each room over 10 1&00 10A2 Packing, processing and canning agricultural 006 290401.3 -8 products, meats and fowl 1 employee (or owner) 75-00 78.15 2 to 5 employees 125.00 130.25 6 to 15 employees 175.09 182.35 16 to 50 employees 225,00 234.45 Over 50 employees 275.00 286.55 Plus, per registered vehicle 45,00 15.63 Parking facility 75.00 78,.15 Plus, per space 4.00 1..04 Pawnbroker 200:80 208.40 Peddler 405,00 109.41 Pest control services (no license issued until a license is procured from the Florida Department of Agriculture and Consumer Services) 1 employee (or owner) 7500 78.15 2 to 5 employees 125.00 130.25 6 to 15 employees 475,00 182.35 16 to 50 employees 225 00 234.45 Over 50 employees 275.00 286.55 Plus, per registered vehicle 44,00 15.63 Photographer studio 1 employee (or owner) 75.00 78.15 2 to 5 employees 125.00 130.25 6 to 15 employees 1-75.00 )$2 35 16 to 50 employees 225.00 234.45 Over 50 employees 275-,00 286.55 Printer 1 employee (or owner) 75.00 78.15 2 to 5 employees 4-25,00 130.25 6 to 15 employees 47500 182.35 16 to 50 employees 225,00 234,45 Over 50 employees 275,00 2.86.55. Professionals (including architects, attorneys, accountants, health professionals, engineers, pharmacists and scientists) (no license issued until a license is procured from the Florida 006 290401 3 -9 Department of Professional Regulations, if required, or other state agency regulating such professional) 1 employee (or owner) 75,00 78.15 2 to 5 employees 4-25:00 130.25 6 to 15 employees 175.00 1$2.35 16 to 50 employees 22500 234.45 Over 50 employees 2-75 00 286.55 Pumping and dredging 1 employee (or owner) 75,00 78.15 2 to 5 employees 12500 130.25 6 to 15 employees 1-75.00 1$2.35 16 to 50 employees 225-.00 234.45 Over 50 employees 27500 286 Plus, per registered vehicle 15:00 15.63 Railroad companies 472.50 492.35 Real estate rental, including living units, 7500 78.15 office space and storage space Plus each rental unit 7:00 7.29 Real estate sales 1 broker (or owner) 75-00 78,15 2 to 5 employees 125,00 130.25 6 to 15 employees 175-90 182.35 16 to 50 employees 225,00 234.45 Over 50 employees 275,00 286.55 Sales representative/agents 1 employee 75-00 Z8 15 2 to 5 employees 42500 130_25 6 to 15 employees 1-75,00 182.35 16 to 50 employees 22500 2;34 45 Over 50 employees 273-00 28!55 Rental agencies (goods and equipment) 457,30 1644.12 Rental automobiles 225-.00 234.45 Repair shop (not otherwise subject to tax) 4-05.00 109.41 Schools, including nurseries, child-care 4-05-00 109.41 facilities, colleges and other educational or training institutions (no license issued 0062904013 -10- until a current license is procured from the appropriate regulating state agency) Service and repair shops 1 employee (or owner) 7500 78.15 2 to 5 employees 4-25 00 130.25 6 to 15 employees 475,00 182.35 16 to 50 employees 225 00 234.45 Over 50 employees 275-,00 286.55 Plus, per registered vehicle 15.00 15.63 Shows of all kinds, including circuses, 240,00 218.82 vaudeville, minstrels, theatrical, traveling shows, exhibitions or amusement/fireworks enterprises, carnivals, rodeos, theatrical games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements or any exhibitions giving performances under tents or temporary structures of any kind, whether such tents or temporary structures are covered or uncovered (no license issued for traveling shows until approved by the City Commission and proof of insurance with minimum coverage of$100,000 is procured) Sign companies 1 employee (or owner) 75,00 78.15 2 to 5 employees 125:00 130.25 6 to 15 employees 175:00 182.35 16 to 50 employees 225,00 234 45 Over 50 employees 274:00 286_55 Plus, per registered vehicle 1-5:00 15,63 Studios (recording, filming, processing, testing, sound or film) 1 employee (or owner) 75-00 78.15 2 to 5 employees 12500 130,25 6 to 15 employees 175:00 182.35 16 to 50 employees 225.00 234.45 Over 50 employees 275:00 286.55 -11- 006.290401.3 Tailor 4O5,00 109.41 Tanning Salon 75,00 78.15 Plus, each additional bed 2500 26.05 Telegraph companies 393.75 410.29 Telephone solicitation/telemarketing 240,00 218.82 (no license shall be issued until a current license or registration is procured from the Department of Agriculture and Consumer Services or a current affidavit of exemption is provided) Telephone answering service 1 employee (or owner) 75:00 78.15 2 to 5 employees 125.00 130.25 6 to 15 employees 4-75:09 182.35 16 to 50 employees 225:00 234.45 Over 50 employees 275:00 286,55 Theaters 1 to 50 seats 75,00 78.15 Per seat over 50 0,50 0.52 Drive-in 7-5,00 7815 Plus, per speaker/space 1-00 1 04 Ticket sales 1 employee (or owner) 75,00 78,15 2 to 5 employees 4-25,00 130.25 6 to 15 employees 4-75,00 182.35 16 to 50 employees 22500 234.45 Over 50 employees 275-.00 286.55 Travel agent (no license shall be issued until a current registration or letter or exemption is procured from the Department of Agriculture and Consumer Services) I employee (or owner) 75,00 7U5 2 to 5 employees 4-25:00 130.25 6 to 15 employees 4-7500 182.35 16 to 50 employees 225,00 234.45 Over 50 employees 275.00 286.55 006 290401.3 -12 Independent agent 1 employee (or owner) 7500 78.15 2 to 5 employees 125,00 130.25 6 to 15 employees l-75,00 182.35 16 to 50 employees 225.00 234.45 Over 50 employees 275.00 286.55 Utilities Cable television companies 360.00 375.12 Electric power companies 623-09 651.25 Telephone companies 375.00 390.75 Water/sewage treatment facility 300,00 312.60 Unclassified (all businesses, occupations or professions not otherwise classified herein) 1 employee (or owner) 75,00 7_815 2 to 5 employees 4-2500 130 25 6 to 15 employees 475,00 182.35 16 to 50 employees 225:00 234.45 Over 50 employees 275:00 286.55 Plus, per registered vehicle 45,00 15.63 Vehicle sales and service (including 2365 246.17 automobiles, boats, mobile homes and motorcycles) Vending machines Per machine 4-5:00 15.63 Warehouse storage 0 to 2,000 square feel 75,00 78.15 Each additional 1,000 square feet 7:00 7.29 Well driller 1 employee (or owner) 75,00 78.15 2 to 5 employees 32590 130,25 6 to 15 employees 17500 182.35 16 to 50 employees 2500 234.45 Over 50 employees 273,00 286.55 Plus, per registered vehicle 4-5:00 15.63 The_Occuptional License Tax Rates set forth above shall ante 2003/2004.fiscal year of the City and subsequent fiscal years and shall apnly to new and renewal occupational licenses which go on sale on August 1, 2003 for the 2003/2004 fiscal 006 290401 3 -13- year The Occupational License Tax Rates in effect immediately prior to the adoption of Ordinance 2003-22 will remain in effect for occupational licenses issued for the 2002/2003 fiscal year of the Citv SECTION 3. . Section 119-7 of Chapter 119 of the Code of Ordinances of the City of Ocoee, Florida is hereby amended to read as follows (with additions double-underlined and deletions stricken): § 119-7. Reevaluation of tax rates. A. The rates of the occupational license tax set forth in § 119-5 hereof may, every other year after adoption of this chapter, increase by a percentage not to exceed the lesser of five percent (5%) or the percentage increase in the Consumer Price Index. or its successor index, during the two (2) calendar years prior to the year in which the proposed increase will become effective. B. At the first regularly scheduled meeting in March 1997, and every other year thereafter, the City Manager or the Manager's designee shall present a report to the City Commission which sets forth the total licenses by classification and the total occupation license tax fees for the prior fiscal year and contains a recommendation for increases, if any, to the rates for the occupation license tax then established by this chapter. Unless otherwise directed by the City Commission, the City Manager or the Manager's designee shall thereafter at the seeend-meeting-in-Mareh-of-that-year present to the City Commission for-first-reading an ordinance which increases the occupational license tax established by this chapter in accordance with the recommendations contained in such report and as otherwise provided herein; provided, however, that the increases set forth in such report and ordinance shall not exceed the maximum increases set forth in § 119-7A above. Any such ordinance shall have an effective date of August 1 of the year of adoption. SECTION 4. Severability. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portion hereto. SECTION 5. Codification. It is the intention of the City Commission of the City of Ocoee that the provisions of this Ordinance shall become and be made a part of the -14- 006.290401.3 Code of Ordinances of the City; and that sections of this Ordinance may be renumbered or relettered and the word "ordinance" may be changed to "chapter," "section," "article," or such other appropriate word or phrase in order to accomplish such intentions; and regardless of whether such inclusion in the Code is accomplished, sections of this Ordinance may be renumbered or relettered and the correction of typographical errors which do not affect the intent may be authorized by the City Manager, without need of public hearing, by filing a corrected or recodified copy of same with the City Clerk. SECTION 6. Effective Date. This Ordinance shall become effective immediately upon passage and adoption. PASSED AND ADOPTED this day of , 2003. APPROVED: ATTEST: CITY OF OCOEE, FLORIDA Jean Grafton, City Clerk S. Scott Vandergrift, Mayor (SEAL) FOR USE AND RELIANCE. ONLY RY ADVERTISED , 2003 THE CITY OF OCOEE, FLORIDA; READ FIRST TIME , 2003 APPROVED AS TO FORM AND LEGALITY READ SECOND TIME AND ADOPTED this day of , 2003 , 2003 UNDER AGENDA ITEM NO. FOLEY & LARDNER By: City Attorney 006.290401.3 -15-