Okaloosa County BOCC — January 18, 2013 — Business Tax Receipts — reading text

include all businesses, professions, and occupations for which a license, certification, competency cardor registration is not required by any branch, department, agency or authorized licensing board of the State of Florida.and/or Okaloosa County. 3. Public Lodging Establishments — This classification shall include Lodging Establishments, as defined in Chapter 509 of the Florida Statutes. a. less, or which Is advertised or-held out to the public as a place regularly rented to guests. “Transient public lodging establishment” means any unit, group of units, dwelling, building, or group of buildings within a-single complex of buildings which is.rented to guests more than three times in a calendar year for periods of less than 30 days or 1 calendar month, whichever is b. “Non-transient public lodging establishment” means any unit, group of units, dwelling, building, or group of buildings within a single complex of buildings which js rented to-guests for periads of at least 30 days or 1 calendar month, whichever is fess, or which is advertised or held aut to the public as a place regularly rented to guests for periods of at least 30.days or 1 calendar month. 4. Public Food Service Establishments — means any building, vehicle, place, or structure, or any room or division in a building, vehicle, place, of structure where food is prepared, served, or sold for immediate consumption on or in the vicinity of the premises; called for or taken out by customers; or prepared prior to being delivered to another location for consumption. Receipt type 1. Regulated 2, Non-regulated Regulated (under $25) Non-regulated (under $25) (per F.S. 205.0535 (3)(a) 3. Public Lodging Establishment 1-50 rooms S1 or more rooms 4, Food Service Establishment 1-74 seats 75 or more seats Totals Minus projected revenue loss from multiple receipts (Estimated 2,000 receipts)($35 x 2,000) Total projected revenue Total Business Tax revenue from 2011 receipt year Difference from 2011 tax year Projected fiscal impact to. OCTC Business Tax income (20% of revenue) Projected fiscal impact to Okaloosa County Business Tax income (47.3870% of revenue minus OCTC percent) Definitions 1, Regulated ~ This classific: receipt $32.50 $32.50 $25.00 $25.00 $50.00 $150.00 $60.00 $120.00 per receipts 3851 11808 0 295 199 105 363 224 16845 $125,157.50 $383,760.00 $0.00 $7,375.00 $9,950.00 $15,750.00 $21,780.00 $26,880.00 $590,652.50 $70,000.00 $520,652.50 ~$9,459.03 -51,887.81 -§3,578.30 2011 Total $110,056.75 $354,038.45 $1,723.58 $7,391.25 $18,736.50 $13,830.00 $24,315.00 $530,091.53 Difference $15,100.75 $29,721.55 $5,651.42 $2,558.75 -$2,986.50 $7,950.00 $2,565.00 ation shall include all businesses, professions, and occupations for which a license, certification, competency card or registration is required by any branch, department, agency or authorized licensing board of the State of Florida and/or Okaloosa County. 2. Non-Regulated - This classification shall include all businesses, professions, and occupations for which a license, certification, competency card or registration is not required by any branch, department, agency or autho! Okaloosa County. 3. Public Lodging Establishments ~ This classification shall include Lodging Establishments, as defined in Cha 3. “Transient public lodging establishment” means any unit, group of units, dwelling, building, buildings which is rented to guests more than three times in a calendar year for periods of less than 30 days:or 1 calendar month, whichever is less, or which is advertised or held out to the public as a place regularly rented to-guests. b. “Non-transient public lodging.establishment” means any unit, group of units, dwelling, building, for periods of at least 30-days or 1 calendar. month, whichever Is fess, or which is.advertised or held out to buildings which is rented to guests the public as a place regularly rented to guests for periods of at least 30 days or 1 calendar.month. rized licensing board of the State of Florida and/or pter 509 of the Florida Statutes. or group of buildings within a single complex of or group of buildings within a single complex of 4, Public Food Service Establishments — means any building, vehicle, place, or structure, or any room or division in. a building, vehicte, place, or structure where food is prepared, served, or sold for immediate consumption.on or in the vicinity of the premises; called for or taken out by customers; or prepared prior to being delivered to another location for consumption. : Rate per Receipt type . pt typ receipt 1. Regulated $35.00 2. Non-regulated $35.00 Regulated (under $25) $25.00 Non-regulated (under $25) $25.00 (per F.S. 205.0535 (3}(a) 3. Ladging Establishment 1-50 rooms $50.00 51 or more rooms $200.00 4. Food Service Establishment 1 - 74 seats $60.00 75. or more seats $140.00 Totals Minus projected revenue loss from multiple receipts (Estimated 2,000 receipts) ($35 x 2,000) Total projected revenue Total Business Tax revenue from 2011 receipt year Difference from 2011 tax year Projected fiscal impact to OCTC Business Tax income (20% of revenue) Projected fiscal impact to Okaloosa County Business Tax income (47.3870% of revenue minus OCTC percent) Definitions Number of receipts 3851 11808 0 295 199 105 363 224 16845 Total 2011 Total Difference $134,785.00 $110,056.75 $24,728.25 $413,280.00 $354,038.45 $59,241.55 $0.00 $7,375.00 $1,723.58 $5,651.42 $9,950.00 $7,391.25 $2,558.75 $21,000.00 $18,736.50 $2,263.50 $21,780.00 $13,830.00 $7,950.00 $31,360.00 $24,315.00 $7,045.00 $639,530.00 $70,000.00 $569,530.00 $530,091.53 $39,438.47 $7,887.69 $14,950.97 1. Regulated -This classification shall include all businesses, professions, and occupations for which a license, certification, competency. card.or registration is County. 2. Non-Regulated- This classification shall.include all businesses, professions, and. occupations for which a license, certification, competency required by any branch, department, agency or authorized licensing board of the State of Florida and/or Okaloosa card or registration is not required by any branch, department, agency or authorized licensing board of the State of Florida and/or Okaloosa County. 3. Public Lodgin a. “Transtent public lodging establishment” means any unit, group of units, dwelling, g Establishments — This classification shall include Lodging Establishments, as defined in Chapter 509 of the Florida Statutes. building, or group of buildings within a single complex of buildings which is rented to guests more than three times in a calendar year for periods of less than 30 days or 1 calendar month, whichever is less, or whichis advertised or held out to the public as a place regularly rented to guests, b. “Non-transient public lodging establishment” means any unit, group of units, dwelling, building, buildings which is rented to guests for periods of at least 30 days or 1 calendar month, whicheve or group of buildings within a single complex of ris tess, or which is advertised or held.out to the public as a:place regularly rented to guests for periods of at least 30 days-or 1 calendar month. 4. Public Food Service Establishments — means any building, vehicle, place, or structure, or any room or division in a building, vehicle, place, or structure:where food is prepared, served, or sold for immediate consumption on or In the vicinity of the premises; called for or taken out by customers; or prepared prior to being delivered to another Jocation for consumption. Total 2011 Total Difference Receipt type . . pt typ receipt receipts 1. Requlated $33.00 3851 $127,083.00 $110,056.75 $17,026.25 2. Non-regulated $33.00 11808 $389,664.00 $354,038.45 $35,625.55 Regulated (under $25) $25.00 0 $0.00 Non-regulated (under $25) $25.00 295 $7,375.00 $1,723.58 $5,651.42 (per F.S. 205.0535 (3){a) 3. Lodging Establishment 1-50 rooms §50.00 199 $9,950.00 $7,391.25 $2,558.75 51 or more rooms $150.00 105 $15,750.00 $18,736.50 -$2,986.50 4. Food Service Establishment 1-74 seats $60.00 363 $21,780.00 $13,830.00 $7,950.00 75 or more seats $120.00 224 $26,880.00 $24,315.00 $2,565.00 Totals 16845 $598,482.00 Minus projected revenue loss from multiple receipts (Estimated 2,000 $70,000.00 receipts) ($35 x 2,000) Total projected revenue $528,482.00 Total Business Tax revenue from 2011 receipt year $530,091.53 Difference from 2011 tax year -$1,609,53 Projected fiscal impact to OCTC Business Tax income (20% of -S32 1.9% revenue) Projected fiscal impact to Okaloosa County Business Tax income : ; (47.3870% of revenue minus OCTC -$610.17 percent) Definitions 5. Regulated - This classification shall include all businesses, professions, and occupations for which a license, certification, competency card or registration is required by any branch, department, agency or authorized licensing board of the State of Florida. and/or Okaloosa County. tion shall include all businesses, professions, and occupations for which a license, certification, competency 6. Non-Regulated - This classifica te of Florida and/or card or registration is not required by any branch, department, agency or authorized licensing board of the Sta Okaloosa County. 7. Public Lodging Establishments — This classification shall include Lodging Establishments, as defined in Chapter 509 of the Florida Statutes. 3. "Transient public lodging establishment” means any unit, group of units, dwelling, building, or graup of buildings within a single complex of buildings which is rented to guests mare than three times in'a calendar year for periods of less than 30 days or 1 calendar month, whichever is less, or which is advertised or held out to the public as a place regularly rented to guests. group of units, dwelling, buitding, or group of buildings within a single complex of b. “Non-transient public lodging establishment” means any unit, ys or-1 calendar month, whichever is less, or which is advertised or held out to buildings which is rented to guests for periods of at least 30 da the public as.a place regularly rented to guests for periods of at least 30 days-or 1 calendar month. 8. Public Food Service Establishments — means any building, vehicle, place, or structure, or any room or division in a building, vehicle, place, or structure where food is prepared, served, or sold for immediate consumption on or in the vicinity of the premisas; called for or taken out by customers; or prepared prior to being delivered to another location for consumption. Receipt type 1. Regulated 2. Non-regulated Regulated (under $25) - Non-regulated (under 525) (per F.S. 205.0535 (3)(a) 3. Lodging Establishment 1-50 rooms 51 or more rooms 4. Food Service Establishment 1-74 seats 75 or more seats Totals Minus projected revenue loss from multiple receipts. (Estimated 2,000 receipts)($35 x 2,000) Total projected revenue Total Business Tax revenue from 2011 receipt year Difference from 2011 tax year Projected fiscal impact to OCTC Business Tax income (20% of revenue) Projected fiscal impact te Okaloosa County Business Tax income.(47.3870% of revenue minus OCTC percent) Definitions receipt 533.00 $33.00 $25.00 $25.00 $50.00 $200.00 $60.00 $140.00 receipts 3851 11808 0 295 199 105 363 224 16845 $127,083.00 $389,664.00 $0.00 $7,375.00 $9,950.00 $21,000.00 $21,780.00 $31,360.00 $608,212.00 $70,000.00 $538,212.00 $8,120.47 $1,624.09 $3,078.44 2011 Total $110,056.75 $354,038.45 $1,723.58 $7,391.25 $18,736.50 $13,830.00 $24,315.00 $530,091.53 Difference $17,026.25 $35,625.55 $5,651.42 $2,558.75 $2,263.50 $7,950.00 $7,045.00 1. Regulated — This classification shall include all businesses, professions, and occupations for which a license, certification, competency card or registration is required by any branch, department, agency or authorized licensing board of the State of Florida and/or Okaloosa county. 2. Non-Regulated - This