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

Non-Regulated Accountant Regulated Acupuncture Regulated Appraiser (Real Estate) Regulated Anesthesiologist Regulated Archaeologist Non-Regulated Architect Regulated Attorney -- Regulated Auctioneers Régulated Audiologist Non-Regulated Barber Regulated Broker (Real Estate or Business) Non-Regulated Chemist Non-Regulated Chiropractor / Chiropractor Physician Regulated Consultant Non-Regulated Cosmetologist Regulated Counselor / Therapist Court Reporter Dental Hygienist Dentist Detective / P.1. Embalmers Engineer Funeral Director Geologist Handwriting Analyst Hearing Ald Specialist Home Inspector Hypnotist interior Designer Massage Therapist Mold Related Service Nurse Non-Regulated Non-Regulated Regulated Regulated Regulated Regulated Regulated Regulated Non-Regulated Regulated Non-Regulated Regulated Non-Regulated Regulated Regulated Regulated Regulated Nursing Home Administrator Occupational Therapist Opthamologist Optician Optometrist Periodontist Pharmacist Physical Therapist Physician / Surgeon / Doctor Physicians Assistant Podiatrist Polygraph Examiner Psychiatrist Psychologist Psychotherapist Real Estate Developer Real Estate Agent Scientist Speech Pathologist Surveyor Social Worker Teacher / instructor Veterinarian Respiratory Therapist Broker (Other than Real Estate) Appraiser (Non Real Estate) Non-Regulated Regulated Regulated Regulated Regulated Regulated Regulated Regulated Regulated Regulated Regulated Regulated Regulated Regulated Regulated Non-Regulated Regulated Non-Regulated Regulated Regulated Regulated Non-Regulated Regulated Regulated Non-Regulated Non-Regulated Paralegal Non-Regulated Fingernail Technician Regulated Management Non-Regulated Pilot (Airplane or Boat) Regulated Esthetician Regulated X-ray Tech / Ultrasound / Sonogram Non-Regulated Public Service Agent Regulated Alarm System Monitoring Audio & Video Productions Bank / Credit Union / Savings Barber Shop Beauty Salon Broadcasting Company Child Care Center Cleaning / Polishing / Purifying Counseling Dating & Escort Drafting / Designing / Graphics Entertainment Fishing Boats Funeral Homes Garbage Collection Gift Wrapping Hair Replacement Health Studio Hospital / Clinic / Nursing Home Non-Regulated Non-Regulated Non-Regulated Regulated Regulated Non-Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Non-Regulated Installation Lawn Maintenance Locksmith Mail / Delivery Service Marina Mass Transit Moving & Towing Service Newspaper / Magazine Publisher Pest Control Pet Services Photographer Printing Services Real Estate Office Rental / Charter / Lease Repair / Maintenance / Service Reporting / Referral / Inspection Salon (Other than Beauty or Nail) Tailor / Seamstress Secretarial Security Guard / Patrolman Service Agency Shopping Center / Mall Sitting Service (Baby, House, Pet) Storage Warehouse Taxi Taxidermist Toilets. (portable) Trailer Parks / Mobile Home Parks Travel Agency Welding Window Tinting Health Maintenance Transportation Services Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Tattoo Artist Regulated Handyman Non-Regulated Home Child Care Regulated Retail Stores Retail Retail Peddler Solicitor Telemarketer Wholesale Sales Consignment Advertising Pharmacy Marketing Non-Regulated Non-Regulated Non-Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Schools / Colleges Aerobic & Fitness Aircraft Arts & Crafts Beauty & Cosmetology Business Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Dance Gymnastics Marine Navigation Martial Arts Modeling Preschool / Kindergarten Real Estate Riding Sewing Music Diving Ballroom Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Non-Regulated Non-Regulated Non-Regulated Non-Regulated Regulated Telegraph System N/A Non-Regulated Telephone System Cellular Phone System Telephone System Non-Regulated Trading / Selling Intangible Personal Property Trading Intangible Property Finance Company Financial Planner Stock Broker Mortgage Broker Mortgage Lender Non-Regulated Trading / Selling Tangible Personal Property Dealer in Tangible Property Bulk Petroleum Wholesale Dealers Non-Regulated Toil Bridges (Private) N/A Non-Regulated Vending Machines Merchandise Vending Merchandise Machine Operator Service Machine Service Machine Operator Laundry Equipment Penny Machines Coin-operated (TV,Radio,Similar Device) Non-Regulated Water / Sewage Companies (Private) Sewage Disposal System Water Company Regulated Florida Statute 205.0535 Reclassification and rate structure revisions.— A person who is engaged in the business of providing local exchange telephone service or a pay ty or in the unincorporated area of a county and who pays the business tax under the category 364.3375 is deemed to have but one telephone service ina municipali designated for telephone companies or a pay telephone service provider certified pursuant to s. place of business or business location in each municipality or unincorporated area of a county. Pay telephone service providers may not be assessed a business tax on a per-instrument basis. 1g: . for receipts costing more than $500 but not more than $2,500, 75 for receipts costing more than $2,500 but not more than $10,000, 50 percent; and for receipts costing more than $10,000, 10 han $5,000. percent; wever, in no.case may the ta percent; ho 1. For municipalities, the sum of the revenue base and 10 percent of that revenue base. The revenue base is the sum of the business tax revenue generated by receipts issued for the most recently completed local fiscal year or the amount of revenue that would have been generated from the authorized increases under s. 205.043(1)(b), whichever is greater, plus any revenue received from the (4) during the most recently completed local fiscal year. The-revenue base is the business tax revenue generated by receipts issued for the mostrecently completed local fiscal year or the amount of revenue that would have 205,033(1)(b), whichever is greater, but may not include any revenues been generated from the authorized increases under s. distributed to municipalities under s. 205.033(4). ized by paragraph (b), revenue increases attributed to the increases In the number of (c) Inaddition to the revenue Increases author 7, Nothing in this chapter shall be construed to prohibit a municipality or county from decreasing or repealing any business tax authorized under this chapter. 205,053 Business tax receipts; dates due and delinquent; penalties.— (1) All business tax receipts shall be sold by the appropriate tax collector beginning July 1 of each year, are due and. payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day follawing September 30. Provisions for partial receipts may be made in the resolution or ordinance authorizing such receipts. Receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of 10 percent for the month of October, plus an additional 5 percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may net exceed 25 percent of the business tax for the delinquent establishment. (2) Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25 percent of the tax due, in addition to any other penalty provided by law or ordinance. (3) Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required receipt is 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 of up to $250. # of Transactions 24,000 20,000 16,000 12,000 8,000 4,000 BTR Transacations $40.00 $35.00 2003 2004 2007 2008 Year 2003 2010 2041 2012 $30.00 2012 Data Months October-A i $25.00 jon Avg. S$ Amount per Transact is for pril meme Gross # of Transactions owe Ave Disb. Per Trans.