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HomeMy WebLinkAboutOrdinance 95-18 ORDINANCE NO. 95- 18 AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA REPEALING CHAPTER 119 OF THE CODE OF ORDINANCES OF THE CITY OF OCOEE, FLORIDA AND ENACTING A NEW CHAPTER 119 OF THE CODE OF ORDINANCES OF THE CITY OF OCOEE, FLORIDA RELATING TO OCCUPATIONAL LICENSES; PROVIDING FOR AN INCREASE IN THE OCCUPATIONAL LICENSE TAX RATES; PROVIDING FOR NEW CLASSIFICATIONS; PROVIDING FOR REEVALUATION OF OCCUPATIONAL LICENSE TAX RATE EVERY OTHER YEAR HEREAFTER; PROVIDING FOR REVISIONS TO DEFINITIONS; REVISING PAYMENT DATES; PROVIDING FOR RECOVERY OF COSTS OF COLLECTION AND IMPOSING PENALTIES FOR DELINQUENT LICENSES; REQUIRING LICENSEE TO PROVIDE FEDERAL TAX IDENTIFICATION OR SOCIAL SECURITY NUMBER; REVISING FEE FOR TRANSFER OF LICENSE; PROVIDING FOR SEVERABILITY; PROVIDING FOR CODIFICATION; PROVIDING AN EFFECTIVE DATE. WHEREAS, pursuant to the provisions of Section 205.0535, Florida Statutes, the City Commission of the City of Ocoee 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; and WHEREAS, the City Commission of the City of Ocoee charged the Equity Study Commission with the responsibility to review the existing occupational license classification and tax structures for the City and to recommend to the City Commission a revised classification system and rate structure for occupational license taxes; and WHEREAS, the Equity Study Commission, after a series of meetings, unanimously recommended, at its public hearing on May 25, 1995, 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 of the City of Ocoee; and 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 21l1H day of ~1 N I;': (SEAL) FOR USE AND RELIANCE ONLY BY THE CITY OF OCOEE, FLORIDA APPROVED AS TO FORM AND LEGALITY this ~ day of June, 1995. FOLEY & LARDNER By: rJoJ~, ~ City Attorney ,1995. APPROVED: CITY OF OCOEE, FLORIDA ADVERTISED JUNE 4 , 1995 READ FIRST TIME JUNE~, 1995 READ SECOND TIME AND ADOPTED JUNE.2,&,1995, UNDER AGENDA ITEM NO.1.tA.2... 3 ~ 119-1. ~ 119-2. ~ 119-3. ~ 119-4. ~ 119-5. ~ 119-6. ~ 119-7. ~ 119-8. ~ 119-9. ~ 119-10. ~ 119-11 ~ 119-12. ~ 119-13. ~ 119-14. ~ 119-15. ~ 119-16. ~ 119-17. ~ 119-18. ~ 119-19. ~ 119-20. ~ 119-21. ~ 119-22. ~ 119-23. ~ 119-24. ~ 119-25. ~ 119-26. ~ 119-27. ~ 119-28. EXHffiIT "A" OCCUPATIONAL LICENSES CHAPTER 119 Levy of tax. Engaging in business without license. Defmitions. Conditions of payment of tax. Classifications subject to tax; Tax. Exemptions. Reevaluation of tax rates. Form of Certificate Issuance of Certificate; Notice to Departments. Renewal; When due and delinquent; Delinquent penalty rates; Recovery of Costs of Collection. Tax required for each location. Transfer. Issuance of Duplicate Certificate. Display of Certificate. Identifying Stickers for certain pieces of equipment. Wholesale and retail merchants. Report of information by taxpayer; authorization for investigation. Investigation and examination. Duties and liabilities of officers and agents. Enforcement; notice and filing of liens. Revocation and suspension of certificate. Surrender of certificate. Construal of certificate. Certificates not regulatory. Inscription of legend. Registration of county license; claiming of exemption. Peddlers, solicitors and itinerant vendors. Home occupational licenses. 4 ~ 119-1. LEVY OF TAX. The City of Ocoee hereby levies an occupational license tax upon every person exercising the privilege of engaging in or carrying on any business, profession or occupation within the city and authorizes the issuance of occupational licenses as authorized by Chapter 205 of the Florida Statutes or any successor provision thereto. ~ 119-2. ENGAGING IN BUSINESS WITHOUT LICENSE. It shall be unlawful for any person to engage in any business, occupation or profession within the city without a license issued hereunder or upon a license issued upon false statements made by any person or on behalf of such person. In any prosecution under this section, the fact that such person is conducting such business shall be prima facia evidence of a violation hereof. ~ 119-3. DEFINITIONS. For the purpose of this chapter, the following words shall have the meanings ascribed to them in this section unless the context requires otherwise: AGENT - A person engaged in a house-to-house canvass, demonstrating or taking orders for any goods, wares or merchandise or taking orders from samples where goods are to be delivered later in the same manner, not in interstate commerce. Goods, wares and merchandise as used in this chapter shall be held to include a photograph and coupons or tickets good in whole or in part for a photograph or other merchandise. BillLDING OFFICIAL - The Building Official of the City of Ocoee or his designee. CHARITABLE INSTITUTIONS - Nonprofit corporations operating physical facilities in Florida at which are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay. EDUCATIONAL INSTITUTIONS - State tax-supported or parochial, church and nonprofit private schools, colleges or universities conducting regular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Schools, Department of Education or the Florida Council of Independent Schools. Nonprofit libraries, art galleries and museums open to the public are defmed as "educational institutions" and eligible for exemptions. EMPLOYEE - All full-time or part-time personnel, including non-professionals, principals and partners, contract workers, subcontractors and consultants who worked for the business, occupation or profession during the prior twelve (12) month period beginning on May 1 of the previous calendar year and ending on April 30 of the current calendar year. Issuance of a paycheck shall be conclusive evidence that an individual is an employee. INVENTORY - Only those chattels consisting of items commonly referred to as "goods," "wares" and "merchandise" which are held for sale or lease to customers in the ordinary 5 course of business, including supplies and raw materials to the extent that they are acquired for sale or lease to customers in the ordinary course of business or will physically become a part of merchandise intended for sale or lease to customers in the ordinary course of business. All livestock shall be considered "inventory." Items of "inventory" held for lease to customers in the ordinary course of business, rather than for sale, shall be deemed "inventory" only prior to the initial lease of such items. liCENSE TAX CERTIFICATE and liCENSE CERTIFICATE - The certificate or document to be issued by the Building Official evidencing payment of the license tax initially imposed and required for the issuance thereof. liCENSE YEAR or YEAR - The twelve-month period beginning on October 1 of each year and ending on September 30 of the following year. MERCHANDISE - Any goods, wares, commodities or items more specifically enumerated hereinbelow bought, sold or rented in the usual course of business or trade. MERCHANT - Any person engaged in the business of selling merchandise at retail or wholesale. For the pUIpose of this chapter, the term "merchant" shall not include the operators of bulk plants or service stations engaging principally in the sale of gasoline and other petroleum products; those conducting distress sales; installation contractors; operators of manufacturing or processing plants selling only the products manufactured or processed therein; milk and dairy product distributors; sellers of motor vehicles; peddlers of fuel oil, gasoline, LP gas or produce; and operators of restaurants, cafes, cafeterias, caterers or hotels. NUMBER OF EMPLOYEES - is determined by adding: (1) the total number of paychecks issued for all full-time and part-time personnel, inclusive of non-professionals, principals and partners, contract workers, sub-contractors and consultants who worked for the business, occupation or profession during the prior twelve (12) month period beginning May 1 of the previous calendar year and ending on April 30 of current calendar year. A new business shall be taxed based on the number of employees as of opening day who are entitled to receive paychecks. OPEN-AIR VENDOR - Any person who has goods, wares or merchandise for sale in a commercial zone in a location which is not completely enclosed. PEDDLER - A person who sells goods, wares or merchandise and the goods, wares or merchandise are not sold in original packages in interstate commerce but at retail, in small quantities, by means of house-to-house or place-to-place canvass. PERSON - Any individual, firm, partnership, joint venture, syndicate, or other group or combination acting as a unit, association, cOIporation, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary, and includes the plural as well as the singular. 6 RELIGIOUS INSTITUTION - Churches and ecclesiastical or denominational organizations or established physical places for worship at which nonprofit religious services and activities are regularly conducted and carried on, and shall also mean church cemeteries. REGISTERED VElllCLE - Any motor vehicle as defmed in Chapter 320, Florida Statutes, used in connection with, or in furtherance of, any business, profession or occupation. RETAIL MERCHANT - Any merchant who sells to the consumer for any purpose other than resale, provided that sales to manufacturers and sales to the United States Government or the State of Florida or any of their political subdivisions shall be considered wholesale sales. SALE - The transfer of ownership or title or possession, transfer, exchange or barter, whether conditional or otherwise, for consideration. SOliCITOR - Any agent or peddler who is otherwise permitted to do business in the city, whether or not such agent or peddler is engaged in interstate commerce, and shall include all servicemen or repairmen who engage in any activity as an agent or peddler as defmed in this section. WHOLESALE MERCHANT - Any merchant who sells to another for the purpose of resale. ~ 119-4. CONDITIONS OF PAYMENT OF TAX. A. License taxes required under the provisions of this chapter shall become due and payable on September 30 of each year unless otherwise provided in this chapter. B. Unless otherwise provided in this chapter, a business, occupation or profession first commencing operation after April 1 and before October 1 may obtain a license upon payment of one-half (1/2) of the annual license fee imposed upon such business, occupation or profession under ~ 119-5 hereof. Businesses, occupations and professions commencing operations before April 1 and after September 30 shall pay the entire annual license fee imposed upon such business, occupation or profession under ~ 119-5 hereof. C. In no event shall any quarter-year license be issued. ~ 119-5. CLASSIFICATIONS SUBJECT TO TAX; 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: 7 Occupation Tax Advertising $147.00 Agents $105.00 Ambulance Service One Employee (or Owner) $ 75.00 2-5 Employees $125.00 6-15 Employees $175.00 16-50 Employees $225.00 Over 50 Employees $275.00 Plus Per Registered Vehicle $ 15.00 Amusements Coin-operated machines $ 75.00 Arcades $ 75.00 Plus Each Machine (up to $600) $ 15.00 Auction House/Shop $600.00 Auctioneers $200.00 Daily $ 75.00 Automated Tellers $125.00 Automobile Detailing/Car Wash One Employee (or Owner) $ 75.00 2-5 Employees $125.00 6-15 Employees $175.00 16-50 Employees $225.00 Over 50 Employees $275.00 Barbershops or beauty salons One chair $ 75.00 Each additional chair $ 25.00 Tanning Beds per bed $ 50.00 Nails per chair Electrolysis per chair $100.00 Bakeries (wholesale or retail) $105.00 Plus Each service vehicle $ 15.00 8 Bar/Lounges - Independent 0-15 Seats 15-25 Seats 26-50 Seats Over 50 Seats $100.00 $125.00 $150.00 $175.00 Bonding agents $157.50 Bottling Companies One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 Brokers: Securities $210.00 Brokers for materials, jobbers or manufacturer's representatives $200.00 Caterers One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Check Cashing Facility One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 $105.00 Clairvoyants and psychics Cleaning services One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Coin-operated devices Per Machine $ 15.00 9 Collection agencies $105.00 Contractors and Subcontractors (no license shall be issued until a state certification or competency card is procured) One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 $500.00 Commercial institutions (including banks, trust com- panies, savings and loan associations and other commercial or lending institutions, but excluding mortgage companies) Credit agencies $105.00 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) o to 15 seats 16 to 25 seats 26 to 50 seats Over 50 seats Plus each drive-through window Plus Bar/Lounge Drive-in restaurants Delivery per driver $100.00 $125.00 $150.00 $175.00 $150.00 $ 75.00 $400.00 $ 10.00 Employment Agencies $210.00 $200.00 $ 75.00 Estate Sales Daily Exhibition Facility (Mall, etc.) $500.00 Flea Market Plus each booth $ 75.00 $ 25.00 Fruit and vegetable sales, retail and wholesale not grown by retailer $105.00 10 Fuel dealers and distributors (including natural gas, bottled gas and oil) One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 $210.00 Funeral homes/Directors Garden and landscaping services (including nurser- ies, tree service, landscaping and lawn maintenance) One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Gasoline filling stations Plus Per Nozzle $ 75.00 $ 15.00 Garbage collection and waste removal One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Golf Course Driving Range $300.00 $300.00 Harvesting of agricultural products One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 11 Health Spas/Health Studio/Athletic Clubs (no license shall be issued until a current license, registration or letter of exemption is procured from the Department of Agriculture and Consumer Services) $200.00 Insurance Agent $ 60.00 Insurance Office $ 75.00 Interior Design One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 $210.00 Itinerant merchants Kennels (keeping 4 or more dogs) $210.00 Laundries and dry cleaners One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per coin-operated machine Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 2.00 $ 15.00 Locksmiths/keysmiths One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Lodging establishments (no license issued until a license is procured from the Division of Hot- els and Restaurants of the Florida Department of Business Regulation) Less than 5 rooms or rental spaces 5 to 25 rooms or rental spaces Over 25 rooms or rental spaces $ 75.00 $100.00 $350.00 12 Manufacturers One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 Massage Therapist $100.00 Merchants First $2,000 of inventory Each $1,000 of inventory or fraction thereof above $2,000 $ 75.00 $ 2.00 Mail order sales $ 75.00 Mortgage Company One Broker (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Additional Brokers/ Agents 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 75.00 $125.00 $175.00 $225.00 $275.00 Moving and hauling One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 $ 75.00 $ 25.00 Nails Salon Plus Each Additional Chair Newspaper publication One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 13 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 less Per each room over 10 $100.00 $ 10.00 Packing, processing and canning agricultural prod- ucts, meats and fowl One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehic1e $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Parking Facility Plus Per Space $ 75.00 $ 1.00 Pawnbroker $200.00 Peddler $105.00 Pest control services (no license issued until a li- cense is procured from the Florida Department of Agriculture and Consumer Services) One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehic1e $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Photographer Studio One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 Printer One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 14 Professionals (including architects, attorneys, accoun- tants, health professionals, engineers, pharmacists and scientists) (no license issued until a license is procured from the Florida Department of Professional Regulations, if required, or other state agency regulating such professional) One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 Pumping and dredging One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 $472.50 $ 75.00 $ 7.00 Railroad companies Real estate rental, including living units, office space and storage space Plus each rental unit Real estate sales One Broker (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Sales Representative/Agents 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 75.00 $125.00 $175.00 $225.00 $275.00 $157.50 Rental agencies (goods and equipment) Rental Automobiles Repair shop (not otherwise subject to tax) $225.00 $105.00 15 Schools, including nurseries, child care facilities, colleges and other educational or training institutions (no license issued until a current license is procured from the Florida Department of Education) $105.00 Service and repair shops One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Shows of all kinds, including circuses, vaudeville, minstrels, theatrical, traveling shows, exhibitions or amusement/ftreworks entetprises, 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) $210.00 Sign companies One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Solicitors $105.00 Studios (recording, fIlming, processing, testing, sound or fIlm) One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 Tailor $105.00 Tanning Salon Plus Each Additional Bed $ 75.00 $ 25.00 16 Telegraph companies $393.75 Telephone Solicitation/Telemarketing (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) $210.00 Telephone answering service One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 Theaters 1 to 50 seats per seat over 50 Drive-in Plus per speaker/space $ 75.00 $ 0.50 $ 75.00 $ 1.00 Ticket Sales One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 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) One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Independent Agent One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 75.00 $125.00 $175.00 $225.00 $275.00 17 Utilities Cable television companies Electric power companies Telephone companies Water/ sewage treatment facility $360.00 $625.00 $375.00 $300.00 Unclassified (all businesses, occupations or professions not otherwise classified herein) One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 Vehicle sales and service (including automobiles, boats, mobile homes and motorcycles) $236.25 Vending machines Per machine $ 15.00 Warehouse storage o to 2,000 square feet Each additional 1,000 square feet $ 75.00 $ 7.00 Well Driller One Employee (or Owner) 2-5 Employees 6-15 Employees 16-50 Employees Over 50 Employees Plus Per Registered Vehicle $ 75.00 $125.00 $175.00 $225.00 $275.00 $ 15.00 ~ 119-6. EXEMPTIONS. A. No local occupational license shall be required of any natural person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural or tropical fish farm products or products manufactured therefrom, except intoxicating liquors, wine or beer, when such products were grown or produced by such natural person in the state. B. Religious tenets. Nothing in this chapter shall be construed to require a license for practicing the religious tenets of any church. C. Charitable and other organizations. No occupational license shall be required of any charitable, religious, fraternal, youth, civic, service or other such 18 ~ 119-7. A. B. ~ 119-8. organization when the organization makes occasional sales or engages in fundraising projects when the projects are performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service activities of the organization. REEVALUATION OF TAX RATES. 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 (i) five percent, or (ii) the percentage increase in the Consumer Price Index, or its successor index, during the two calendar years prior to the year in which the proposed increase will become effective. 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 at the second meeting in March 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 ~119-7(A) above. Any such ordinance shall have an effective date of August I of the year of adoption. FORM OF CERTIFICATE. Each license tax certificate shall be prepared and issued by the Building Official in the manner and form prescribed by the Building Official and shall state upon the face thereof, among other things, the following: A. The name of the person to whom issued. B. The classification of the business, occupation or profession engaged in and the section and subsection of this chapter in which the same is described and the amount of the license tax as specified. C. The address of the location at or from which the business, occupation or profession is conducted, and where it is different the mailing address of the business, occupation or profession upon which the license tax is imposed, or where no fixed place of business is maintained, the mailing address of the person to whom the license certificate has been issued. The mailing address so appearing shall be the address to which all notices required or authorized in this 19 D. E. ~119-9. A. B. ~ 119-10. A. B. C. chapter shall be sent unless the person to whom the license certificate is issued shall request, in writing, that another address be used for such purpose. The period for which the license certificate has been issued. The serial number assigned to the license certificate by the Building Official. ISSUANCE OF CERTIFICATE; NOTICE TO DEPARTMENTS. The Building Official shall not issue an initial license unless a valid certificate of occupancy has been issued by the city for the person to occupy the premises at which the person proposes to engage in the business, occupation or profession for which a license hereunder is sought. If the Building Official cannot verify the issuance of such a valid certificate of occupancy, then he shall in lieu thereof verify that the occupancy of the premises at which the person proposes to engage in the business, occupation or profession for which a license hereunder is sought will be in compliance with the applicable codes and regulations of the city, the county and the state, including all building, fire, zoning and health codes. The Building Official, upon issuance of a license hereunder, shall advise the appropriate departments responsible for health, welfare and safety inspections that a license has been issued to do business conditioned upon the licensee's compliance with applicable codes and regulations of the city, the county and the state, including all building, fire, zoning and health codes. RENEWAL; WHEN DUE AND DEliNQUENT; DELINQUENCY PENALTY RATES; RECOVERY OF COSTS OF COLLECTION. Licenses to be renewed hereunder shall go on sale beginning August 1 of each year and shall be due and payable on September 30 of each year and shall expire on September 30 of the succeeding year. Any license not renewed on or before September 30 shall be considered delinquent and subject to a delinquency penalty of ten percent (10%) between October 1 and October 31, plus an additional five percent (5 %) for each month of delinquency thereafter until paid, provided that the total delinquency penalty shall not exceed twenty-five percent (25 %) of the occupational license tax. Unless otherwise expressly provided herein, all weekly license taxes shall be deemed delinquent if not paid on or before the close of business of the second day after the date upon which the license tax became due; and daily license taxes shall be deemed delinquent if not paid on or before 12:00 noon of each day on and for which the license tax is due. Any person owing delinquent occupational license taxes shall be required to pay such delinquent license taxes before being issued a new license tax certificate. 20 D. E. F. ~ 119-11. In any instance where an initial license is to be issued to a new business during the license year, the Building Official shall forward an invoice to the licensee for payment, unless payment has been received at the time of application. A date for payment without penalty shall be established on the invoice. Should payment not be received within the time specified, the delinquent penalty rates described above shall be enforced. Any person who engages in any business, occupation or profession covered by this chapter, who does not pay the required occupational license tax within 150 days after the initial notice of tax due is sent, and who does not obtain the required occupational license is also subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty equal to $250, such penalty being in addition to the delinquency penalty set forth in subsection A above. Any person who engages in or manages any business, occupation or profession without first obtaining an occupational license, if required, is subject to a penalty equal to twenty-five percent (25 %) of the license tax due, in addition to any other penalties provided in this chapter, by other ordinance or by law. TAX REQUIRED FOR EACH LOCATION. In the event that any person operates any of the businesses subject to tax hereunder at more than one (1) location, each location shall be considered a separate business and a separate license certificate shall be required therefor, unless otherwise provided for in this chapter or in Chapter 205, Florida Statutes, as amended from time to time. ~ 119-12. A. B. ~ 119-13. TRANSFER. All licenses issued hereunder may be transferred to a new owner pursuant to a bona fide sale of the business or occupation for which such license was originally issued, upon the payment of a transfer fee equal to ten percent (10%) of the annual license tax, but not less than $3 nor more than $25, and upon presentation of the original license and presentation of evidence of the sale. Any license issued hereunder may be transferred pursuant to the relocation of the business or occupation from one location to another location within the city for which such license was originally issued upon the payment of a transfer fee equal to ten percent (10 %) of the annual license tax, but not less than $3 nor more than $25 upon written request and presentation of the original license and provided the requirements of ~ 119-9 are met. ISSUANCE OF DUPLICATE CERTIFICATE. A duplicate tax certificate may be issued hereunder upon proof of compliance with the provisions of this chapter and payment of a fee equal to three dollars ($3.00). 21 ~ 119-14. A. B. ~ 119-15. A. B. ~ 119-16. DISPLAY OF CERTIFICATE. Every license issued hereunder shall at all times be conspicuously displayed in the place of business for which such license was issued. Every licensee not operating from a ftxed place of business shall be prepared to present the license for inspection at all times while engaging in the business, occupation or profession for which such license was issued. IDENTIFYING STICKERS FOR CERTAIN PIECES OF EQUIPMENT. When identifying stickers or symbols have been issued for each vehicle, device, machine or other piece of equipment included in the measure of a license tax, such stickers or symbols shall be kept frrmly upon each vehicle, device, machine or piece of equipment in use during the period for which the sticker or symbol is issued. It shall be unlawful for any person to fail to afftx as required herein any identifying sticker or symbol to the vehicle, device, machine or piece of equipment for which it has been issued or to sell or transfer such identifying sticker or symbol to another person or to permit its use by another person. WHOLESALE AND RETAIL MERCHANTS. Any person who is both a wholesale and retail merchant as defmed herein shall be required to obtain only one (1) license; provided, however, that any such merchant shall pay a license fee based upon such merchant's combined retail and wholesale inventory. ~ 119-17. A. B. C. REPORT OF INFORMATION BY TAXPAYER; AUTIIORIZATION FOR INVESTIGATION. Each person required to pay a license tax hereunder shall report all the information necessary for a proper determination of the amount of the license tax due. No occupational license shall be issued unless the federal employer identiftcation number or Social Security number, evidence of fictitious name registration, if applicable, pursuant to Section 205.023, Florida Statutes, and exhibition of State license or registration, if applicable, pursuant to Section 205.194, Florida Statutes, is provided to the city for the person to be licensed. Every person engaged in business as a merchant, as defmed herein, shall submit a sworn statement on or before the first day of July of each year setting forth the value of such merchant's inventory as of May 1 of such year. Every person engaged in a business, occupation or profession, the license fee for which is based upon the number of units of a specifted item, shall submit a sworn statement on or before the ftrst day of July of each year setting forth the number of such units as of May 1 of such year. 22 D. E. F. G. ~ 119-18. Every person engaged in a business, occupation or profession, the license fee for which is based upon the number of employees employed therein, shall submit a sworn statement on or before the fIrst day of July of each year setting forth the number of employees. Every person engaged in a business, occupation or profession, the license fee for which is based, in part, upon the number of vending machines, coin-operated machines, or amusement coin-operated machines therein, shall submit a sworn statement on or before the fIrst day of July of each year setting forth the highest number of such machines located on the business premises on any single day during the previous licensing year or, in the case of a new business, shall set forth the estimated highest number of such machines for the current licensing year. The City Manager or the City Manager's designee may furnish forms for the filing of such return as are required herein and may require the giving of any information necessary to determine the proper amount of license tax due. In the event the information to be provided on the form or otherwise requested by the City is not furnished in the time period provided in such form or other request, then the highest license tax applicable to the appropriate classifIcation shall be due for issuance of the occupational license. The City Manager or the City Manager's designees, may make such investigation and inspection of the place of business and records of the licensee as may be necessary to verify any return or determine the proper amount of license tax due. The City Manager or the City Manager's designees, may also demand documented proof of the inventory, units, vending machines, coin-operated machines, amusement coin-operated machines and/or employees upon which to base the license tax, which documentation shall be provided by the accountant who normally audits the licensee's business or by the owner or an employee if there is no accountant. INVESTIGATION AND EXAMINATION. The City Manager or the Manager's designees shall inspect and examine all places of business, occupations and professions in the city to ascertain whether the provisions of this chapter have been and are being complied with and shall have the power and authority to enter such businesses, free of charge, during business hours for such purposes. It shall be unlawful for any licensee hereunder to fail to exhibit upon demand the license tax certifIcate as well as evidence of the amount and time of the last license tax paid. ~ 119-19. DUTIES AND liABIliTIES OF OFFICERS AND AGENTS. It shall be the duty of all offIcers and agents of all corporations to comply with the provisions of this chapter and all offIcers or agents of any corporation failing to so comply shall be subject to penalties for such violation. The members of any fIrm or partnership who neglect to comply with the provisions of this chapter shall likewise be subject to the penalty for violating the 23 provisions of this chapter. In the absence of any owner, proprietor, manager or agent, any person operating or in charge of any business being conducted in violation of this chapter shall be subject to penalties for such violation. ~ 119-20. A. B. C. D. ENFORCEM:ENT; NOTICE AND FILING OF liENS. Whenever any license tax imposed, levied or provided for under this chapter becomes delinquent, the Building Official shall notify the licensee of the delinquency by certified mail, postage prepaid, return receipt requested. Such notice may be sent separately or together with the notice of revocation and suspension of the license tax certificate. If the license tax remains unpaid for thirty (30) days following the mailing of the notice of delinquency, the Building Official shall ftle a Notice of Lien in the official public records of Orange County. The Notice of Lien shall state, among other things, the date the license tax became delinquent, the amount of tax due, the date the notice of delinquency was mailed and a statement that the licensee is also liable for all interest and penalties due on the tax owed. A copy of the Notice of Lien shall be sent to the licensee. The Notice of Lien shall constitute a lien against the land on which the licensee operates his business and upon any other real or personal property owned by the licensee. After thirty (30) days from the filing of the notice of lien, the City Commission may authorize the City Attorney to foreclose on the lien. No lien created pursuant to this chapter may be foreclosed on any real property which is a homestead under Section 4, Article X, of the State Constitution. No lien filed under this section shall continue for a period longer than five (5) years after the filing of the notice of lien, unless an action to foreclose has been commenced within that time. In an action to foreclose on a lien, the prevailing party is entitled to recover all costs as provided in ~ 119-9. In addition to the imposition of a lien, the city may enforce violations of this chapter, including the failure to pay license taxes and the operation of a business without a license, in the same manner as any other violation of the Code. The provisions of this chapter may be enforced by the filing of an action in the proper court for enforcement of the Code provisions, by the filing of an action in the proper court for the collection of the debt owed the city in the form of unpaid taxes and penalties or by seeking enforcement through the Code Enforcement Board process or such other processes as may be permitted by law or ordinance. In any action by the city to collect a debt owed by reason of nonpayment of license taxes the city is entitled to recover all costs as provided in ~119-9. 24 ~ 119-21. A. B. ~ 119-22. REVOCATION AND SUSPENSION OF CERTIFICATE. Upon the date and at the time any license tax imposed, levied or provided for under this chapter becomes delinquent, the Building Official shall revoke the license tax certificate theretofore issued for such business, occupation or profession and shall serve notice of such revocation, either by certified mail, postage prepaid, return receipt requested, or by hand delivery, upon the licensee, and the licensee shall forthwith upon such revocation surrender and deliver up such revoked license certificate to the Building Official, and it shall be unlawful for any person to retain such license certificate or to engage in or operate any business, occupation or profession the license certificate of which has been revoked. The provisions of this section shall apply notwithstanding any other provisions of this chapter authorizing the City Commission or any individual, officer, commission or body to revoke or suspend any license or license certificate, but the provisions of this section shall not operate as a limitation of any such other provisions contained or set forth elsewhere in this chapter. The city, acting through its proper officers, may revoke or suspend any license tax certificate issued hereunder whenever it is made to appear that the licensee has violated the provisions of this chapter or of any other ordinance of the city or that the licensee is operating by unfair or fraudulent methods to the detriment or damage of the customers or patrons of such licensee. (1) Before any license tax certificate shall be revoked or suspended hereunder, notice shall be given to the licensee, which notice shall fix a hearing before the City Commission, fixing also a date for the hearing and giving the licensee an opportunity to be heard on the proposed revocation or suspension of the license tax certificate. Such notice shall be given, in writing, by the city's authorized representative at least five (5) days before the date of such hearing, and the licensee shall have the right to appear in opposition to the proposed revocation. (2) In the event that any license tax certificate shall be revoked as herein provided, the city shall refund to the licensee any pro rata unused or unearned portion of the licensee fee; provided, however, that no such refund shall be made upon the temporary suspension of a license tax certificate. SURRENDER OF CERTIFICATE. Upon the discontinuance, dissolution or other termination of any business, occupation or profession for which a license certificate has been issued under this chapter or upon the revocation or suspension of such license as herein provided, the licensee shall forthwith and voluntarily surrender and deliver up such license certificate to the Building Official. 25 ~ 119-23. CONSTRUAL OF CERTIFICATE. No license tax certificate issued under the provision of this chapter and no payment of any license tax required, imposed or levied under this chapter shall be construed as authorizing the conduct or continuance of any illegal business, occupation or profession or any such business as may now or hereafter be prohibited by law, statute or ordinance or of a legal business, occupation or profession in an illegal manner. ~ 119-24. CERTIFICATES NOT REGULATORY. The occupational licenses issued under the authority of this chapter are certificates of payment of the occupational license taxes levied on the privilege of carrying on or engaging in a business, profession or occupation under the city's taxing power. The occupational licenses are not regulatory licenses issued under the city's police power. Provisions of a regulatory nature contained in this chapter are placed in this chapter as a matter of convenience only. Although a separate regulatory license certificate is not issued, such provisions are imposed as conditions of an additional regulatory license imposed under the police power of the state, city or county to regulate businesses, occupations, professions, trades or callings in order to protect the public health, morals, safety and welfare. ~ 119-25. INSCRIPTION OF LEGEND. Each occupational license issued by the city shall contain the following legend on the front of such license: "This occupational license does not permit the holder to operate in violation of any city law, ordinance or regulation. Any change in location or ownership must be approved by the city, subject to zoning restrictions. This license does not constitute an endorsement, approval or disapproval of the holder's skill or competence or of the compliance or noncompliance of the holder with other laws, regulations or standards." ~ 119-26. A. B. REGISTRATION OF COUNTY liCENSE; CLAIMING OF EXEMPTION. Any person who does not maintain a permanent business location or branch office within the city shall register his Orange County occupational license with the Building Official for the privilege of engaging in or managing any business, occupation or profession within the city's jurisdiction. All said registrations shall expire on September 30 of each year. All persons, as defmed in ~ 119-3 of this chapter, claiming exemption from the requirements of ~ 119-1 of this chapter must, before commencing any such activities in the city, register with and obtain a certification of registration and exempt status from the Building Official. Applicants shall exhibit proof to the Building Official that they are entitled to such exemption and that they hold certificates of competency or licenses as may be required by any and all governmental agencies to permit engaging in the occupation, business or 26 profession for which application of exemption is made, together with name and permanent address of applicant and the person directly responsible for the applicant's activities within the city and such other data deemed necessary by the Building Official to protect the city and its citizens against unlawful, fraudulent or deceptive business practices or incompetent performance of services. A fee of five dollars ($5.00) to cover the costs of investigation of the applicant and processing of the application shall be paid to the city when the application is fIled and shall not be returnable under any circumstances. ~ 119-27. PEDDLERS, SOUCITORS AND ITINERANT VENDORS. A. Prohibitions. It is unlawful for any individual solicitor, agent or peddler to: (1) Enter the premises of a private residence or business establishment for the purpose of selling or soliciting orders for goods, wares or merchandise, personal services or information when a "No Solicitors" sign is posted. (2) Remain upon any premises after the owner or occupant requests the solicitor to depart. (3) Approach back or rear doors or the sides or rear of residential premises. B. Permit required. (1) In addition to the occupational license required by ~ 119-5, agents, peddlers, canvassers, solicitors and open-air vendors shall obtain from the Chief of Police a written permit to conduct business within the city. (2) In addition to all other information required for an occupational license, open-air vendors must provide the Building Official with specific information regarding the location the vendor will have his wares for sale and proof of the owner's permission to use the property, a description of the goods, wares or merchandise, the number of days and the daily hours the vendor will be on the property selling and other appropriate information as requested by the Building Official. C. Permit application; contents. (1) Any person desiring to secure a permit required by subsection B hereof shall first make written application to the Chief of Police on forms provided by the city, and such applications shall state at least the following: (a) The name and address of the applicant. (b) The name and address of the person by whom such applicant is employed or who such applicant represents. 27 (c) The length of time such applicant has been so employed. (d) The place of residence and nature of employment of the applicant during the preceding year. (e) The nature and character of the goods, wares, merchandise or services to be offered by the applicant. (t) The personal description of the applicant. (g) Permit fee as required by ~119-5. (h) The federal employer identification number or Social Security number of the applicant. (2) Such application shall be also accompanied by credentials and other personal references and identification as may be reasonably required by the City Commission, including fmgerprinting and photographing. D. Issuance; expiration; exhibition of permit. If, upon investigation reasonably made, the Chief of Police ascertains and determines that the applicant for a permit required by Subsection B is a person of good moral character and proposes to engage in a lawful, commercial or professional enterprise, the Chief of Police shall then issue the permit. Such permit shall be worn at all times by the applicant to whom issued when soliciting or canvassing in the city and shall be exhibited by any such applicant whenever requested so to do by any police officer, city official or any person solicited. E. Revocation of permit. All permits issued shall be conditioned upon compliance by the permittee with the Charter and Code of the city. For violation thereof the permit shall be suspended or revoked in the manner prescribed. F. Door-to-door peddlers and solicitors; compliance required. It shall be unlawful for any person to peddle, solicit and/or canvass from door to door and/or to any homes, residences or business establishments in the city unless and until any person so desiring to peddle, solicit or canvass shall have complied with each and every of the terms and conditions of Subsections C through E. G. Exemptions from permit fee. All religious institutions, educational institutions and charitable institutions defmed in ~119-3 are not required to pay a permit fee but are required to obtain a permit as required in Subsections A through F. 28 ~ 119-28. HOME OCCUPATIONAL liCENSES. Citizens with a home occupation are required to obtain a license in accordance with this section. A. Zoning districts permitted uses. Home occupations are only permitted in the zoning districts as provided in Chapter 180 of this Code. B. Home occupation rules and regulations. (1) No person other than member of the family residing on the premises shall be engaged in such home occupation. (2) The use of the dwelling unit for the home occupation shall be clearly incidental and subordinate to its use for residential purposes by its occupants and shall under no circumstances change the residential character thereof. (3) There shall be no change in the outside appearance of the building or premises or other visible evidence of the conduct of such home occupation. (4) No home occupation shall be conducted in any accessory building. (5) No home occupation shall occupy more than twenty percent (20 %) of the ftrst floor area of the residence, exclusive of the area of any open porch or attached garage or similar space not suited or intended for occupancy as living quarters. No rooms which have been constructed as an addition to the residence nor any attached porch or garage which has been converted into living quarters shall be considered as floor area until two (2) years after the date of completion thereof, as shown by the records in the City Building Department. (6) No traffic shall be generated by such home occupation in greater volumes than would normally be expected in a residential neighborhood and as permitted in Chapter 180 of this Code, and any need for parking generated by the conduct of such home occupation shall be met as provided in Chapter 180 of the Code. (7) No equipment or process shall be used in such home occupation which creates noise, vibration, glare, fumes, odors or electrical interference detectable to the normal senses off the lot. In the case of electrical interference, no equipment or process shall be used which creates visual or audible interference in any radio or television receivers off the premises or cause fluctuations in line voltage off the premises. (9) The giving of individual instruction to one (1) person, such as instruction given by an art or piano teacher, shall be deemed a home occupation. 29 (10) Fabrication of articles such as are commonly classified under the terms "arts and handicrafts" may be deemed a home occupation, subject to the other terms and conditions of this defInition. (11) Signs shall be prohibited. (12) Persons engaged in home occupations for the purpose of receiving business mail relating to the home occupation are required a post offIce box to receive business mail. (13) No advertising shall be permitted using a residential address. (14) A home occupation shall be subject to all applicable city occupational licenses and other business taxes. (15) If the city receives evidence that the home occupation is in violation of restrictive covenants affecting the Property, the City may refuse to issue the home occupational license or if issued, revoke such license as provided in ~ 119-21. C. Home occupational license requirements. In addition to any other submittals required for an occupational license, the applicant shall also submit the following: (1) The total floor area of the dwelling unit. (2) The area of the room or rooms to be utilized in the conduct of the home occupation. (3) A notarized letter or affIdavit setting forth the exact nature of the home occupation and confIrming residency in the dwelling unit. (4) If the applicant does not own the residence, a notarized letter of approval for the home occupation from the property owner and/or property manager. (5) Proof of notification by registered, return receipt mail, to all abutting property owners within one hundred fIfty (150) feet, or a signed petition by all property owners within one hundred fIfty (150) feet. C:\WP51\DOCS\OCOEEIREPEALOR.11916J2195I 18W015IDPB:dp 30