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

classification shall include aif businesses, professions, and occupations for which a license, certification, competency card or registration is not required by any branch, departmen Okaloosa County. t, agency or authorized licensing board of the State of Florida and/or 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 asa place regularly rented to guests. means any unit, group of units, dwelling, building, or group of bulldings within a single complex of b. "Non-transient public lodging establishment” for periods of at least. 30 days.or 1 calendar month, whichever is less, 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. 4. Public Food Service Establishments — means any building, vehicle, place, or structure, or any room or division in a buitding, vehicle, “Transient public lodging establishment” means-any unit, group of units, dwelling, butlding, 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 place, or structure where food is prepared, served, or sald for immediate consumption.on or in the vicinity of the premises; called for or taken out by.custamers; or prepared prior to being delivered fo another location for consumption. Fiscal Impact of the Rate change: e The Tax Collector's office collected $530,091.53 on 16,845 Business Tax Receipts for the 2011 renewal period. Option 1 would increase revenue by an estimated 5.6% ($29,708.47) Option 2 would decrease revenue by an estimated 1.8% (-59,439.03) Option 3 would increase revenue by an estimated 7.5% ($39,438.47) Option 4 would decrease revenue by an estimated 0.3% (-$1,609,53) Option 5 would increase revenue by an estimated 1.6% ($8,120.47) The Current Okaloosa County Ordinance #07-12: Has 35 categories on the License tax schedule with 78 different fees ranging from $0.11 (Telephone company) to $1,875.00 (Emigrant or labor agents) o 333 Sub-categories were implemented by previous administrations at Tax Collector’s office Many businesses are required to have multiple Business Tax Receipts o For example: o Anauto repair shop that works on vehicles and sells accessories would need a Repair and Retail business tax receipt o Acontractor that hangs sheetrock and paints it would need a Drywall and Painting business tax receipt Several categories.in the County Ordinance are out dated such as: o Traveling medicine shows o Moving picture shows Q Telegraph systems o Coin-operated television in motels Tax Collector Agents must decide between the different categories to place the business under when issuing a BTR A majority of the Business Tax Receipts are charged based on the number of employees or seats in the business Proposed Rate would: Reduce Categories from 35-down to 4 defined current Categories. An estimated 2,000 — 2,500 Business Tax Receipts would be eliminated from businesses that are currently paying multiple receipts for one business. By implementing this reclassification and using one of the proposed options, we simplify government. Recommendation from Okaloosa County Tax Collector Bring.a proposal before the County Manager/Commissioners. Meet with the appointed equity study commission to give the OCTC Field Service Department's recommendation for reclassification and rate structure revisions. implement the new rate structure for 2012/2013, as approved by the Board of County Commissioners by June 19, 2012. Implement a 5% increase on the non-regulated $25 receipts every 2 years until a max of $35 is reached (per F.S. 205.0535 (4). The Current Okaloosa County Ordinance #07-12 License Tax Schedule effective October 1, 1971 (1) Agricultural-management of wholesale farmers produce markets (optional).....9300.00 (2) Packaging, processing agricultural products..... 15.00 Plus, for each 5 persons employed, not to exceed $150.00.....3.00 (3) Advertising space renters, per vehicle .....3.00 (4) Amusement devices .....15.00 (5) Apartment hotels, hotels, motels, as defined in Chapter 509, Florida Statutes, per room ..... 1.50 (6) Cemeteries .....150.00 (7) Circuses, fairs, traveling shows, per year ..... 225.00 Sideshows, rides, per day .....30.00 (8) Traveling medicine shows .....75.00 (9) Cafes.and restaurant © 1—30 seats .....30.00 © 31—74 seats .....60.00 ® 75—149 seats .....90.00 ~ e@ 150 or more seats .....120.00 (10) Snack counters {no seats) .....30.00 Drive-in restaurants .....60.00 (11) Contracting—Maximum number of persons employed during license year: 6s 1—10.....18.00 e 11—20.,....36.00 e 21—30.....54.00 e 31—40.....72.00 « 41—50.....90.00 e 51—100.....225,00 e 101—150.....337.50 e 151—200.....450,00 e 201 ormore.,...468.75 (12) Dance halls, variety exhibitions.....225.00. One night only.....150.00 (13) Electric power plants, gas plants, community television antenna services .....281.25 (44) Emigrant or labor agents ..... 1,875.00 (15) Fortunetellers, clairvoyants ..... 9.00 (16) insurance adjusters .....15.00 (17) Junk dealers (fixed place of business) .....100.00 (18) Scrap metal processors .....150.00 (19) Junk dealers (traveling) .....30.00 (20) Liquefied petroleum: e Manufacture of appliances and equipment for use of .....125.00 ¢ Installation of equipment to be used with .....50.00 e Dealer in and in appliances and equipment for use of and installation of equipment and appliances .....125.00 (21} Manufacturing, processing, quarrying, and mining—Number of employees: «© t—10.,...30.00 = 11-20 .....60.00 e 21—30.....90.00 e 31—40.....120.00 e 41~—50.....180.00 e 5t1ormore.....225.00 (22) Miscellaneous businesses, not otherwise specifically provided for by this s agricultural. products) .....225.00 ection (excluding growing of horticulture or (23) Moving picture shows, theaters, drive-in theaters: e Cities more than 20,000 population .....450.00 e Cities. 15,001—20,000 population w1ene337.50 ® Cities 10,001—15,000 population ...,.225.00 ® Cities 5,001—10,000 population .....150.00 e Cities’5,000 or less population .....30.00 (Unincorporated areas shall be based on population of the nearest municipality.) (24) Pawnbrokers .....337.50 (25) Professions, businesses requiring qualification standard .....30.00 (26) Public services for compensation—Number of employees: e 1—5S.....22.00 e 6—10.....54.00 e 11—15.....80.00 e 16—20.....112.00 e 21ormore.....150.00 (27) Retail stores .....30.00 (28) Schools, colleges for profit .....30,00 (29) Telegraph systems, per mile .....0.81 (30) Telephone systems: e First 1,000 phones, each ....:0.19 s 1,001—2,000 phones, each ...-.0.15 * 2,001 or more phones, each ..... 0.11 (31) Trading or selling intangible personal property ..... 75.00 (32) Trading or selling tangible personal property .....30.00 Bulk petroleum wholesale dealers .....75.00 (33) Toll bridges (private) .....468.75 (34) Vending machines: * Merchandise dispensing, per machine -....15.00 « Merchandise dispensing located at business licensed under (33), per machine .....6.00 « Merchandise machine operator .....150.00 Plus, for 35 or more machines, per machine .....1.50 ® Service dispensing, per machine .....15.00 © Service machine operator .....281.25 Plus, for 35-or more machines, per machine .....3.60 e Laundry equipment, each .....1.50 * Coin-operated radio, television, and similar devices in hotel, motels, etc .....21.00 Plus, per device .....0.60 © Penny machines, each .....1.50 (35) Water companies and sewage disposal companies (private) .....562.50 Okaloosa Ordinance Category Tax Collector Sub-Category Proposed Category Agricultural N/A Non-Regulated Agricultural Products N/A Non-Regulated Advertising Space Renter Aerial Banners, Flags, etc. Billboards Portable Signs Vehicle signs Non-Regulated Amusement Devices / Facilities Pool Tables Bowling Alleys Firing Range Amusement Machines Golf Course / Driving Range Skating Rink Tennis Courts Tourist Attraction Model Car Racetrack Non-Regulated Motels / Hotels Apartment Bed & Breakfast Campground / RV Park Condominium Hotel Motel Resort Rooming House Public Lodging Establishment Cemeteries N/A Regulated Circuses / Fairs / Traveling Shows Carnival Circus Fair Festival Traveling Show Side Show / Rides Craft Fairs Non-Regulated Traveling Medicine Show N/A Non-Regulated Catering Service Food Service ra +t : Café / Restaurant Restaurant / Lounge Establishment Take Out Only Snack Counter Food Service Snack Counters / Drive-ins Cottage Food Opertions Drive-in Only Restaurant Establishment Acoustical Air-Conditioning Alarm Systems Asbestos Abatement Asphalt Sealing & Coating Contractor Building Cabinet Installation Carpenter Ceiling Concrete Demolition Drapery Installation Drilling & Boring Dry Wall Electrical Exterior Applications Fire Alarm System Fire Sprinkler Flooring Gas Connecting General Golf Course Construction Gutter & Down Spout Mobile Home Installer Heating & Air Conditioning Insulation Interior Decorator tron & Steel Irrigation & Sprinkler Landscaping & Tree Surgeon Landscape Structures Marine Construction Mechanical Painting Paving Pile Driving Plaster Plumbing Pollutant Storage System Radon Testing Refrigeration Residential Roofing Sand & Clay Sandblasting Septic Tank Sheet Meta! Shoring Sign Solar Energy Specialty Structures Steel Erectors Contracting Non-Regulated Regulated Regulated Regulated Non-Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Regulated Regulated Regulated Non-Regulated Regulated Regulated Non-Regulated Non-Regulated Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Non-Regulated Regulated Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Regulated Regulated Regulated Regulated Regulated Non-Regulated Non-Regulated Regulated Regulated Non-Regulated Regulated Regulated Regulated Non-Regulated Stevedoring Commercial Pool/Spa Residential Pool/Spa Wiring (Telaphone/TV Cable} Wallpapering Waterproofing Welding Well & Pump Underground Utilities & Excavation Non-Regulated Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Dance Halls / Variety Exhibition Athletic Promotion Miscellaneous Dance Hall Racetrack Non-Regulated Electric or Gas Power Plants / TV Cable Service Electric Power Plant Gas Company Tv / Cable / CATV / Satellite Regulated _ Immigrant or Labor Agents N/A Non-Regulated Fortunetellers / Clairvoyants N/A Non-Regulated Insurance Adjusters N/A Regulated Junk Dealers / Salvage Yard Marine Salvage Salvage Yard Non-Regulated Scrap Metal Processor Scrap Metal Processor Recycling Center Auto Recycler Non-Regulated Traveling Junk.Dealer N/A Non-Regulated Liquefied Petroleum Distributor Liquefied Petro Installation Petroleum Equip Regulated Manufacturing / Processing / Quarrying / Mining Aerospace Manufacturing Assembly Bottling Plants Cabinet Manufacturing Chemical Manufacturing Computer Software Concrete Products Cresote Dental Products Manufacturing Electronics Manufacturing Fiberglass Manufacturing Food & Food Products Furniture Manufacturing Glass. & Glass Products Ice Manufacturing Non-Regulated Jewelry Manufacturing Machine Shop. Marble & Granite Metal Mining Roof Structures Manufacturing Sign Manufacturing Textile Manufacturing Timber & Wood Products Tire Manufacturing / Recapping Miscellaneous Miscellaneous Business Airport Non-Regulated Flea Market Landfill (Private) Movie Theaters / Drive-ins N/A Regulated Pawnbrokers N/A Regulated Professional Abstractor