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HomeMy WebLinkAboutOrdinance 88-22 AGENDA 8-16-88 ITEM IV B 1 a ORDINANCE DATE August 16. 1988 NUMBER 88-22 . AN ORDINANCE IMPOSING A LICENSE TAX ON THE PRIVILEGE OF CARRYING ON OR ENGAGING IN CERTAIN BUSINESSES, PROFESSIONS OR OCCUPATIONS WITHIN THE CITY OF OCOEE, FLORIDA; REPEALING THE PRESENT CHAPTER 13 OF THE CODE RELATING TO OCCUPATIONAL LI- CENSE TAXES; ADOPTING A NEW CHAPTER 13 OF THE CODE RELATING TO OCCUPATIONAL LICENSE TAXES; SPECIFYING THE BUSINESSES, PRO- FESSIONS OR OCCUPATIONS SUBJECT TO TAX; PRESCRIBING PENALITIES FOR CONDUCTING SUCH BUSINESSES, PROFESSIONS OR OCCUPATIONS WITHOUT HAVING FIRST OBTAINED SUCH LICENSE OR PAID SUCH TAX, AND PROVIDING METHODS OF ENFORCING THE REQUIREMENTS OF THIS ORDINANCE. NOW THEREFORE, be it enacted by the people of the City of Ocoee, Florida. SECTION 1. 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, and Chapter 205 of the Florida statutes. SECTION 2. The present Chapter 13 of the Code of ordinances of the City of Ocoee, Florida, is hereby repealed in its entirety. SECTION 3. A new Chapter 13 of the Code of ordinances of of the City of Ocoee, Florida, is hereby adopted as follows: CHAPTER 13. LICENSES 13.1 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 occupa- tional licenses as authorized by Chapter 205, Florida statutes, or any successor provision thereto. . 13.2 ENGAGING IN BUSINESS WITHOUT LICENSE It shall be unlawful for any person to engage in any business, occupation, or profession within the city with- out a license issued hereunder or upon a license issued upon false statements made by any person or in his behalf. In any prosecution under this section the fact that such person is conducting such business shall be prima facia evidence of a violation hereof. 13.3 DEFINITIONS For the purpose of this Ordinance, the following words shall have the meaning ascribed to them in this section, unless the context requires otherwise: (a) Inventory. "Inventory" shall mean 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 ordi- nary 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 for business or will physically become a part of merchandise intended for sale or lease to customers in the the ordinary course of business. All lives- tock 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. . (b) License tax certificate; license certificate. "license tax certificate" and "License certificate" shall mean and include the certificate or document to be issued by the City Clerk, or the clerk's authorized deputy, evidencing paYment of the license tax initally imposed and required for the issuance thereof. (c) License year or year. "License year" or "year" shall mean and include the twelve month period beginning on October first of each year and end- ing on September thirtieth of the following year. (d) Merchandise. "Merchandise" shall mean any goods, wares, commodities or items more specifically enumerated hereinbelow, bought, sold or rented in the usual course of business or trade. (e) Merchant. "Merchant" shall mean any person engaged in the business of selling merchandise at retail or wholesale. For the purpose 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, L.P. gas, or produce; and operators of restaurants, cafes, cafeterias, caterers or hotels. (f) Person. "Person" shall mean and include all domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, trusts and societies engaged in any business, occupation or profession subject to the provisions of this chapter. . (g) Sale. "Sale" shall mean the transfer of owner- ship or title, or possession, transfer, exchange or barter, whether conditional or otherwise, for consideration. (h) Retail merchant. "Retail merchant" shall mean 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, State of Florida, or any of their political subdivisions shall be considered wholesale sales. - 2 - (i) Wholesale merchant. "Wholesale merchant" shall mean any merchant who sells to another for the purpose of resale. 13.4 WHEN LICENSE DUE AND PAYABLE, WHEN ONE- HALF TAX MAY BE PAID; QUARTER YEAR LICENSE NOT TO BE ISSUED License taxes required under the provisions of this ordinance shall become due and payable on October first of each year, unless otherwise provided in this ordinance. . Unless otherwise provided in this ordinance, a business, occupation, or profession first commencing operation after April 1st and before October 1st may obtain a license upon paYment of one-half of the annual license fee imposed upon such business, occupation or profession under section 13.22 hereof. Businesses, occupations, and professions commencing operations before April first, and after October first shall pay the entire annual license fee imposed upon such business, occupation or profession under section 13.22 hereof. In no event shall any quarter year license be issued. 13.5 LICENSE TAX CERTIFICATE-FORM Each license tax certificate shall be prepared and issued by the City Clerk in the manner and form prescribed by the Clerk, 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 Ordinance 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 pro- fession 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 Ordinance 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. (d) The period for which the license certificate has been issued. (e) The serial number assigned to the license certificate by the City Clerk. - 3 - 13.6 . 13.7 13.8 . (a) (b) (c) ISSUANCE OF LICENSE TAX CERTIFICATE - NOTICE TO CITY DEPARTMENTS The City Clerk, 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 OF LICENSES; DATES DUE AND DELINQUENT: PENALTIES Licenses to be renewed hereunder shall go on sale beginning September first of each year and shall be due and payable on October first of each year and shall expire on September thirtieth of the succeeding year. Any license not renewed on or before October first shall be considered delinquent and subject to a delinquency penalty of ten percent (10%) between October first and October thirty-first, plus an additional five per cent (5%) for each month of delinquency there- after until paid; provided that the total delinquency shall not exceed twenty-five per cent (25%) of the occupational license fee. Any person owing delinquent occupational license taxes shall be required to pay such delinquent license taxes before being issued a new license tax certificate. In any instance where an initial license is to be issued to a new business during the license year, the City Clerk 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. WHEN LICENSE TAXES DEEMED DELINQUENT Unless otherwise expressly provided, all license taxes for each license year or one-half license year, shall be deemed delinquent if not paid on or before the close of business of the last day of the calendar month in which the license tax became due; and 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. - 4 - 13.9 TAX REQUIRED FOR EACH LOCATION In the event that any person operates any of the businesses subject to tax hereunder at more than one location, each location shall be considered a separate business and a sep- erate license certificate shall be required therefor unless otherwise provided for in this Ordinance. 13.10 TRANSFER OF LICENSES . (a) All licenses issued hereunder may be trans- ferred pursuant to a bona fide sale of the business or occupation for which such license was originally issued upon the pay- ment of a $3.00 transfer fee, surrender of the original license, and presentation of evidence of the sale. (b) Any license issued hereunder may be transferred pursuant to the relocation of the business or occupation for which such license was originally issued upon the surrender of the original license and the payment of a $3.00 transfer fee. 13.11 LICENSE TAX CERTIFICATE - ISSUANCE OF DUPLICATE A duplicate tax certificate may be issued hereunder upon proof of compli- ance with the provisions of this ordinance and payment of a fee of $3.00. 13.12 LICENSE TAX CERTIFICATE - DISPLAY (a) Every license issued hereunder shall at all times be conspicuously displayed in the place of business for which such license was issued. (b) Every licensee not operating from a fixed place of business shall be prepared to pre- sent the license for inspection at all times while engaging in the business, occupation, or profession for which such license was issued. 13.13 IDENTIFYING STICKERS OR SYMBOLS ISSUED FOR VEHICLES. DEVICES. MACHINES. ETC. . 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 firmly 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 affix as required herein any identifying sticker or sYmbol to the vehicle, device, machine or piece of equipment for which it has been issued, or sell or transfer such - 5 - 13.14 . 13.15 . 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 defined herein shall be required to obtain only one license, pro- vided however, that any such merchant shall pay a license fee based upon such merchant's combined retail and wholesale inventory. REPORT OF INFORMATION BY TAXPAYER: INVESTIGATION. INSPECTION (a) 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. (b) Every person engaged in business as a mer- chant, as defined herein, shall submit a sworn statement, on or before the first day of August of each year, setting forth the value of such merchants' in- ventory as of such date. The City Manager or the Manager's authorized deputies may propound interrogatories and furnish forms for the filing of such return and may require the giving of any information neces- sary to determine the proper amount of license tax due. (c) Every person engaged in a business, occupa- tion, or profession, the license fee for which is based upon the number of units of a specified item, shall submit a sworn statement, on or before the first day of August of each year, setting forth the number of such units as of such date. The City Manager or the Manager's authorized deputies 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 Manager's authorized deputies may also demand documented proof of inventory or units upon which to base the license tax, which documentation shall be provided by the accountant who normally audits the licensee's business. (d) Every person engaged in a business, occupa- tion, or profession, the license fee for which is based upon the number of employees employed therein shall submit a sworn state- ment, on or before the first day of August of each year, setting forth the number of employees as of such date. The number of employees for a new business shall be the number of employees employed by such business upon its opening day. All principals of any business, occupation, or profession shall be deemed to be employees. - 6 - r------ 13.16 . 13.17 13.18 13.19 . INVESTIGATION AND EXAMINATION OF PLACES OF BUSINESS. OCCUPATIONS. AND PROFESSIONS The City Manager or the Manager's autho- rized representatives shall inspect and examine all places of business, occupations, and professions in the city to ascertain whether the provisions of this ordinance 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. DUTIES OF OFFICERS AND AGENTS; LIABILITIES OF PERSONS OPERATING BUSINESS IN ABSENCE OF OWNER It shall be the duty of all officers and agents of all corporations to comply with the provisions of this Ordinance 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 Ordinance shall likewise be subject to the penalty for violating the provisions of this Ordinance. 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 ordinance, shall be subject to penalties for such violation. ENFORCEMENT: ASSISTANCE FROM CHIEF OF POLICE It shall be the duty of the City Manager to enforce each and all of the provisions of this Ordinance, except as otherwise expressly provided in this ordinance, and the Chief Of Police shall render such assistance in the enforcement of this Ordinance as may from time to time be required by the City Manager. The City Manager is authorized to prescribe such reasonable rules and regulations and make such interpretive rulings as may be necessary to effectuate the provisions of this ordinance. REVOCATION AND SUSPENSION OF LICENSE TAX CERTIFICATES (a) Upon the date and at the time any license tax imposed, levied or provided for under this Ordinance becomes delinquent, the City Clerk shall revoke the license tax certificate theretofore issued for such business, occupation or profession and shall serve notice of such revocation, either by mail or by delivery, upon the licensee and licensee shall forthwith upon such revocation surrender and deliver up such revoked license certi- ficate to the City Clerk, or the Clerk's authorized representative, and it shall be unlawful for any person to retain such - 7 - .. . 13.20 . 13.21 license certificate or to engage in or operate any business, occupation or profes- sion the license certificate of which has been revoked. The provisions of this section shall apply notwithstanding any other provisions of this Ordinance authorizing the City commission or any individual, officer, commission or body to revoke or suspend any license or license certificate; but the pro- visions of this section shall not operate as a limitation of any such other provisions contained or set forth elsewhere in this Ordinance. (b) The city, acting through its proper officers, may revoke or suspend any license tax certi- ficate issued hereunder whenever it is made to appear that the licensee has violated the provisions of this Ordinance or of any other ordinance of the city, or that the licensee is operating by unfair on 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 five 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 certi- ficate 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 LICENSE TAX CERTIFICATE Upon the discontinuance, dissolution or other termination of any business, occupation or profession for which a license certificate has been issued under this Ordinance, 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 City Clerk's office or to the City Clerk's authorized represen- tative. ISSUANCE OF LICENSE TAX CERTIFICATE NOT TO BE CONSTRUED AS AUTHORIZING CONDUCT OF ILLEGAL BUSINESS No license tax certificate issued under the provision of this Ordinance and no payment of any license tax required, imposed or levied under this Ordinance shall be construed as authorizing the conduct or continuance of any illegal business, occupation or profession, - 8 - or any such business as may now or hereafter be prohibited by ordinance, or of a legal business, occupation or profession in an illegal manner. 13.22 CLASSIFICATIONS SUBJECT TO TAX Unless specifically exempted from taxation for occupa- tional licenses by the provisions of the Florida statutes, the following classifications are subject to an occupational license tax as set forth below: . -L Advertising Amusements Coin Operated Machines ......................... Arcades ........................................ Auctioneers ....................................... Da i 1 Y .......................................... Automati ve Repair ................................. -1L Bakery (Wholesale or Retail) ...................... Each additional service vehicle ................ Bonding Agents .................................... BottI ing companles ................................ Broker: securities ............................... Broker for materials, jobber, manufacturer's representative ................................. Barbershop, beauty salon One aha i r ...................................... Each additional chair .......................... ~ $140.00 60.00 200.00 200.00 200.00 150.00 100.00 10.00 150.00 100.00 200.00 150.00 40.00 12.50 . Cleaning Services ................................. 100.00 No license issued until $1,000.00 surety bond procured. Caterer ........................................... Clairvoyant; psychic .............................. 100.00 100.00 Collection Agency................................. 100.00 No license issued until $1,000.00 surety bond procured. Contractors & Sub-contractors (competency cards required) (a) $5,000.00 bond or state certificate required: 200.00 1. General (commercial or residential) 2. House & Building Moving (b) $1,000.00 bond or state certificate required: $140.00 - 9 - 1. Electrical 2. Plumbing 3. Subcontractors (carpenters, awning, flooring, glass, masonry, painting, plastering, tile, roofing, heating & air conditioning, swimming pools, etc.) 4. Unclassified Commercial Institutions (including banks, trust companies, savings & loan associations, other commercial or lending institutions) . Credi t Agency ..................................... No license issued until $1,000.00 surety bond procured. -L Eating Establishments (restaurants, cafes, snack-bars, etc., including those operated in conjuction with another line of business) 1 . 0 - 2 5 seats ............................ over 2 5 seats ......................... Plus each drive-thru window........... 2. drive-in restaurant ................... No license issued until license procured from Division of Hotels and Restaurants of Florida Department of Business Regulation. Employment Agency ................................. No license issued until $1,000.00 surety bond procured. -L Fuel-dealers & distributors 1. Natural Gas ........................... 2. Bottled Gas ........................... 3. oil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Funeral homes, directors .......................... -.JL Garden & landscapiing service (including nurseries, tree service, landscaping, lawn maintenance) ... No license issued until $1,000.00 surety bond procured. . Gasoline filling station .......................... Garbage collection and waste removal.............. No license issued until $1,000.00 surety bond procured. -IL Harvesting, agricultural products ................. Health spa, athletic club ......................... - 10 - 337.50 100.00 50.00 75.00 100.00 337.50 200.00 300.00 100.00 100.00 200.00 100.00 120.00 300.00 120.00 140.00 .-L Insurance Agents................................... Such amount as may be permitted by Fla. Stat. Sec. 624.507 or any succes- sor provision thereto. Interior Design ................................... . Itinerant Merchant ................................ ~ JL Kennel (keeping four or more dogs) -1L Laundries, drycleaners ............................ Plus each coin-operated machine ................ Locksmi th/keysmi th ................................ Lodging Establishments, Public (renting of accommodations on temporary basis) Less than 5 rooms or rental spaces ............. 5 to 15 rooms or rental spaces ................. Over 15 rooms or rental spaces ................. No license issued until license procured from Division of Hotels & Restaurants of Florida Department of Business Regulation. -.L Manufacturer 1. 2. 3. 4. 1-3 Employees 3-10 Employees ............................. 11-50 Employees ............................ Over 50 Employees .......................... . Merchants 1. First $2,000.00 of inventory............... 2. Each $1,000.00 of inventory or fraction thereof above $2,000.00 .................... Mail-order sales .................................. Moving and Haul ing ................................ Each additional vehicle or unit over 5,000 lbs gross weight ..................... - 11 - $100.00 200.00 200.00 100.00 1. 25 60.00 50.00 62.50 125.00 37.50 62.50 125.00 250.00 57.50 1. 56 60.00 100.00 10.00 JL Newspaper publication ............................. Nursing home, adult congregate living facility 10 rooms or less ............................... each additional room ........................... No license issued until license procured from Florida Department of Health & Rehabilitative Services. . ..JL ---R- Packing, processing, canning agricultural products, meats and fowl ............................. Parking facility................................... Pest control services ............................. No license issued until license procured from Florida Department of Health and Rehabilitative Services and $1,000.00 surety bond obtained. Photographer ...................................... Pr inter ........................................... Professions (including architects, attorneys, accountants, health professionals, engineers, scientists, etc.) .............................. No license issued until license procured from Florida Department of Professional Regulations, if required, or other state agency regulating such professional. Pumping and dredging .............................. JL Railroad companies Real Estate Rental (including living units, office space, storage space) ............... Plus each unit rented ($50.00 maximum) ..... . Real Estate Sales Broker ......................................... Sales Representative ........................... Repair Shop (not otherwise subject to tax) ........ Rental Agencies (Goods & equipment) ............... - 12 - 100.00 100.00 6.25 $300.00 100.00 100.00 100.00 100.00 140.00 100.00 450.00 150.00 6.25 140.00 60.00 100.00 150.00 -.JL Schools(including nurseries, child care facilities, colleges & other educational or training insti- tions) ......................................... No license issued until license procured from Florida Department of Education. Orange County regulations define "private nurseries and child care facilities" as those facilities serving five or more children. Sign companies .................................... . studios (recording, filming, processing, testing sound or film) .................................... Shows (including circuses, carnivals, theatrical or musical performances) ............................. No license issued for traveling shows until approved by City Commission and $100,000 insurance bond procured. -L Tailor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Telegraph . compan.l.es ............................... Telephone solicitation ............................ Telephone answering service Theaters 1. under 200 seats ............................ 2. 200 seats or more .......................... 3 . Dr i v e - in. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --L utilities Cable television companies ..................... Electric power companies ....................... Telephone companies ............................ Water/sewage treatment facility................ Unclassified (all businesses, occupations, or professions not otherwise classified herein) ...L Vehicles-Sales & service (automobiles, boats, mobile homes, ete.) .................................. . Vending machines o - 15 machines each additional machine ....................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -L Warehouse storage 1. 0 - 5,000 square feet ..................... 2. Each additional 1,000 square feet ......... We 11 Dr i 11 e r ...................................... - 13 - 100.00 100.00 100.00 200.00 $100.00 375.00 200.00 100.00 125.00 250.00 281. 25 120.00 625.00 375.00 100.00 150.00 225.00 200.00 12.50 200.00 6.25 200.00 . . SECTION 4. 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 thereto. SECTION 5. This Ordinance shall become effective immediately upon passage and adoption. PASSED AND ADOPTED this day of August , 1988. 16th Advertised Read First Time Read Second Time And Adopted July 28 August 2 August 16 August 16 , 1988. , 1988. 1988. 1988. CITY ~k Q. J~ Thomas R. Ison, Mayor By: Attest: ~~ elen Catron, City Clerk (SEAL) For use and reliance only by the City of Ocoee, Florida Approve9 as to fo~;n~legalitY this ~day of v , 1988. FOLEY , LARDNER, VAN DEN BERG, GAY, BURKE, WILSON' ARKIN (J~S~ BY: City Attorney COTMV2jD0259 (8) - 14 -