HomeMy WebLinkAboutOrdinance 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
$147.00
Agents
105.00
Ambulance service
1 employee (or owner)
2 to 5 employees
6 to 15 employees
16 to 50 employees
Over 50 employees
Plus, per registered vehicle
~
125.00
175.00
225.00
275.00
~
Amusements
Coin-operated machines
Arcades
Plus, each machine (up to $600)
~
~
~
Auction house/shop
600.00
006.290401.3
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153.17
109.41
78.15
130.25
182.35
234.45
286.55
15.63
78.15
78.15
15.63
625.20
Auctioneers 200.00 208.40
Daily ~ 78.15
Automated tellers 125.00 130.25
Automobile detailing/car wash
1 employee (or owner) ~ 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 275.00 286.55
Barbershops or beauty salons
1 chair ~ 78.15
Each additional chair ~ 26.05
Tanning beds, per bed ~ 52.10
Nails, per chair ~ 52.10
Electrolysis, per chair 100. 00 104.20
Bakeries (wholesale or retail) 105.00 109.41
Plus, each service vehicle ~ 15.63
Bar/lounges, independent
0-15 seats 100.00 104.20
16 to 25 seats 125.00 130.25
26 to 50 seats 150.00 156.30
Over 50 seats 175.00 182.35
Bonding agents 157.50 164.12
Bottling companies
1 employee (or owner) ~ 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 275.00 286.55
Brokers: securities 210.00 218.82
Brokers for materials, jobbers or 200. 00 208.40
manufacturer's representatives
Caterers
1 employee (or owner) ~ 78.15
006.290401.3 -3-
2 to 5 employees 125. 00 130.25
6 to 15 employees 17 5. 00 182.35
16 to 50 employees 225. 00 234.45
Over 50 employees 275.00 286.55
Plus, per registered vehicle ~ 15.63
Check cashing facility
1 employee (or owner) ~ 78.15
2 to 5 employees 125. 00 130.25
6 to 15 employees 17 5. 00 182.35
16 to 50 employees 225.00 234.45
Over 50 employees 275.00 286.55
Clairvoyants and psychics 105.00 109.41
Cleaning services
1 employee (or owner) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
Coin-operated devices
Per machine ~ 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) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
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
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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)
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
Employment agencies
Estate sales
Daily
Exhibition facility (mall, etc.)
Flea market
Plus, each booth
Fruit and vegetable sales, retail and
wholesale not grown by retailer
Fuel dealers and distributors (including
natural gas, bottled gas and oil)
1 employee (or owner)
2 to 5 employees
6 to 15 employees
16 to 50 employees
Over 50 employees
Plus, per registered vehicle
Funeral homes/directors
Garden and landscaping services (including
nurseries, tree service, landscaping and
006.290401.3
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100.00 104.20
125.00 130.25
150.00 156.30
175.00 182.35
150.00 156.30
~ 78.15
400.00 416.80
-t-{hOO 10.42
210. 00 218.82
200.00 208.40
~ 78.15
500. 00 521.00
~ 78.15
~ 26.05
105. 00 109.41
~ 78.15
125.00 130.25
175.00 182.35
225. 00 234.45
275.00 286.55
~ 15.63
210.00 218.82
lawn maintenance)
1 employee (or owner) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
Gasoline filling stations ~ 78.15
Plus, per pumping station [Amended ~ 15.63
10-2-1996 by Ord. No. 96-17]
Garbage collection and waste removal
1 employee (or owner) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
Golf
Course 300.00 312.60
Driving Range 300.00 312.60
Harvesting of agricultural products
1 employee (or owner) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
Health spas/health studio/athletic clubs 200. 00 208.40
(no license shall be issued until a
current license, registration or letter
of exemption is procured from the
Department of Agriculture and Consumer
Services)
Insurance agent 6{);00 62.52
Insurance office/Insurance company ~ 78.15
Interior design
1 employee (or owner) ~ 78.15
006.290401.3 -6-
2-5 Employees 125. 00 130.25
6-15 Employees 175.00 182.35
16-50 Employees 225. 00 234.45
Over 50 Employees 275.00 286.55
Itinerant merchants 210.00 218.82
Kennels (keeping 4 or more dogs) 210. 00 218.82
Laundries and dry cleaners
1 employee (or owner) ~ 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 275.00 286.55
Plus, per coin-operated machine ~ 2.08
Plus, per registered vehicle ~ 15.63
Locksmiths/keysmiths
1 employee (or owner) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
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 ~ 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) ~ 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 275. 00 286.55
Massage therapist 100. 00 104.20
Merchants
006.290401.3 -7-
First $2,000 of inventory ~ 78.15
Each $1,000 of inventory or fraction ~ 2.08
thereof above $2,000
Mail order sales ~ 78.15
Mortgage company
1 broker (or owner) ~ 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 275.00 286.55
Additional brokers/agents
1 employee ~ 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 275. 00 286.55
Moving and hauling
1 employee (or owner) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
N ails Salon ~ 78.15
Plus, each additional chair ~ 26.05
Newspaper publication
1 employee (or owner) ~ 78.15
2 to 5 employees 125.00 130.25
6 to 15 employees 17 5. 00 182.35
16 to 50 employees 225. 00 234.45
Over 50 employees 275.00 286.55
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. 00 104.20
Per each room over 10 -t-{hOO 10.42
Packing, processing and canning agricultural
006.290401.3 -8-
products, meats and fowl
1 employee (or owner) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
Parking facility ~ 78.15
Plus, per space -hOO 1.04
Pawnbroker 200.00 208.40
Peddler 105.00 109.41
Pest control services (no license issued
until a license is procured from the
Florida Department of Agriculture and
Consumer Services)
1 employee (or owner) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
Photographer studio
1 employee (or owner) ~ 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 275.00 286.55
Printer
1 employee (or owner) ~ 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 275.00 286.55
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) ~ 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 275.00 286.55
Pumping and dredging
1 employee (or owner) ~ 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 275.00 286.55
Plus, per registered vehicle ~ 15.63
Railroad companies 472.50 492.35
Real estate rental, including living units, ~ 78.15
office space and storage space
Plus each rental unit ~ 7.29
Real estate sales
1 broker (or owner) ~ 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 275.00 286.55
Sales representative/agents
1 employee ~ 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 275. 00 286.55
Rental agencies (goods and equipment) 157.50 164.12
Rental automobiles 225.00 234.45
Repair shop (not otherwise subject to tax) 105. 00 109.41
Schools, including nurseries, child-care 105.00 109.41
facilities, colleges and other educational
or training institutions (no license issued
006.290401.3 -10-
until a current license is procured from
the appropriate regulating state agency)
Service and repair shops
1 employee (or owner)
2 to 5 employees
6 to 15 employees
16 to 50 employees
Over 50 employees
Plus, per registered vehicle
Shows of all kinds, including circuses,
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)
2 to 5 employees
6 to 15 employees
16 to 50 employees
Over 50 employees
Plus, per registered vehicle
Studios (recording, filming, processing,
testing, sound or film)
1 employee (or owner)
2 to 5 employees
6 to 15 employees
16 to 50 employees
Over 50 employees
006.290401.3
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~
125.00
175.00
225.00
275.00
~
210.00
~
125.00
175.00
225.00
275.00
~
~
125.00
175.00
225.00
275.00
78.15
130.25
182.35
234.45
286.55
15.63
218.82
78.15
130.25
182.35
234.45
286.55
15.63
78.15
130.25
182.35
234.45
286.55
Tailor 105. 00 109.41
Tanning Salon ~ 78.15
Plus, each additional bed ~ 26.05
Telegraph companies 393.75 410.29
Telephone solicitation/telemarketing 210.00 218.82
(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) ~ 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 275.00 286.55
Theaters
1 to 50 seats ~ 78.15
Per seat over 50 ~ 0.52
Drive-in ~ 78.15
Plus, per speaker/space -hOO 1.04
Ticket sales
1 employee (or owner) ~ 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 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)
1 employee (or owner) ~ 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 275.00 286.55
006.290401.3 -12-
~ 78.15
125.00 130.25
175.00 182.35
225. 00 234.45
275.00 286.55
~ 15.63
236.25 246.17
Independent agent
1 employee (or owner)
2 to 5 employees
6 to 15 employees
16 to 50 employees
Over 50 employees
~
125.00
175.00
225.00
275.00
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)
1 employee (or owner)
2 to 5 employees
6 to 15 employees
16 to 50 employees
Over 50 employees
Plus, per registered vehicle
Vehicle sales and service (including
automobiles, boats, mobile homes and
motorcycles)
Vending machines
Per machine
~
Warehouse storage
o to 2,000 square feet
Each additional 1,000 square feet
~
~
Well driller
1 employee (or owner)
2 to 5 employees
6 to 15 employees
16 to 50 employees
Over 50 employees
Plus, per registered vehicle
~
125.00
175.00
225.00
275.00
~
78.15
130.25
182.35
234.45
286.55
375.12
651.25
390.75
312.60
15.63
78.15
7.29
78.15
130.25
182.35
234.45
286.55
15.63
The Occunational License Tax Rates set forth above shall be annlicable to the
2003/2004 fiscal vear of the Citv and subseauent fiscal vears and shall annlv to new and
renewal occunationallicenses which !!o on sale on Au!!Ust 1. 2003 for the 200312004 fiscal
006.290401.3
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vear. The Occunational License Tax Rates in effect immediate Iv prior to the adontion of
Ordinance 2003-22 will remain in effect for occunationallicenses issued for the 200212003
fiscal vear 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 aHhe
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 ~ 119-7A above. Any such ordinance shall ha';e an
effective date of ..\ugust 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
006.290401.3
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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. F.ffedive nate. This Ordinance shall become effective
immediately upon passage and adoption.
PASSED AND ADOPTED this I? 1\ay of J lJ Nt
ATTEST:
(SEAL)
FOR USE AND RELIANCE ONLY BY
THE CITY OF OCOEE, FLORIDA;
APPROVED ~O FORM AND LEGALITY
this Oday of ne, 2003
::LEY t:J{ f/&JIJ
City Attorney
006.290401.3
,2003.
APPROVED:
CIT~ OF ~COEE, FLY, DA
~5~{..,
S. Scott Vandergrift, Mayor
ADVERTISED June 5, 2003
READ FIRST TIME June 3, 2003
READ SECOND TIME AND ADOPTED
:r tJ AI 6 I '1 , 2003
UNDER AGENDA ITEM NO. II I A
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