Fort Walton Beach Ordinance — 1749 delinquent tax charge — reading text

REAPING 1st 2nd ORDINANCE 1749 AN ORDINANCE OF THE CITY OF FORT WALTON BEACH, FLORIDA, AMENDING SECTION 8.01. 15, DELINQUENT TAX CHARGE, OF CHAPTER 8.01 OF THE CODE OF ORDINANCES, TO CONFORM WITH RECENT CHANGES BY THE FLORIDA LEGISLATURE TO CHAPTER 205, FLORIDA STATUTES; AMENDING THE DATE BUSINESS TAX RECEIPTS SHALL BE SOLD FROM AUGUST 1 OF EACH YEAR TO JULY 1 OF EACH YEAR; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WALTON BEACH, FLORIDA, AS FOLLOWS: SECTION I. AUTHORITY AND INTENT The authority for enactment of this ordinance is pursuant to the powers for the City of Fort Walton Beach, provided in section 2 of the City Charter, and section 166. 021( 1), Florida Statutes ( 2007). The Florida Legislature enacted Chapter 2007- 97 which changed the date the business tax receipts shall be sold from August 1 of each year to July 1 of each year. Therefore, the City Council hereby adopts ordinance conform provisions of the City Code to Chapter 2007- 97, Florida Laws. SECTION II. AMENDMENT OF SECTION 8. 01. 15, DELINQUENT FEE CHARGE. Chapter 8. 01.15, Delinquent Fee Charge, of Chapter 8. 01 of the Code of Ordinances is hereby amended as follows: Sec. 8.01. 15. Delinquent J. lee Tax Charge. All oeeupatioflallieeflses business tax receipts shall be sold beginning . tA~ agt:lst July 1 of each year, shall be due and payable on October 1 of each year and expire on September 30 of the succeeding year. Those lieeB:Ses business tax receipts not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25 percent of the oeeapatioBal lieense business tax fee for the delinquent establishment. Any person engaging in or managing any business, occupation or profession without first obtaining a local oeeapatieBal lieeflse business tax receiDt, if required under this chapter, shall be subject to a penalty of 25 percent of the lieease business tax fee determined to be due, in addition to any other penalty provided by law or ordinance. Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required oee\lpa:tioBalie nse business tax within 150 days after the initial notice of tax due, and who does not obtain the required oee~ patioBal lieeflse business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorney's fees, additional administrative costs incurred as a result of collection efforts.  legal 3519:, ": '.' Daily Ne,vs Published Daily Fort " Talton Beach, Florida Distribute~ in Okaloosa, Santa Rosa & Vl alton Counties State of Florida } County of Okaloosa Before the undersigned authorized personally appeared n'~ E1Il~. , who on oath sayt that {s) he". ORD; 1749.,.: iJ'~ _"-::~;/',':'.__ AN. E;s.OF. ORDINAN<: is ~ b~~ M\l1rof of the Northwest Florida Daily News, a daily THE, CITY .; QFi.i' E9RT WALTON', ',' BEACH, FLORiDA,,,'::'.<'~ END'" lNG' " SECTIQl'lli,;, a. OJ. ort Walton Beach, in Okaloosa County, Florida; newspaper published at l" 15". DELINQUENT' fAX_, bCH,ARGE,,-, OF le ~ Iq CHAP IIR., 8. 0., THE CODE. OF, ORDI- CON~ OF NANCES; ; : To.". FORM ,.WITH", RECENT CHANGES. ' BY~ THE FLORIPA;'; , LEGISL'A~ JURE. ,. TO"( HAP.JE~ ORI~ A:' STA~. f[' Oed\ W)VI( e~ 205,,;' UTEs". '';-- AMENDING THE- DATE : BUSINESS' TAX> RECEI L BE- SO,L in the GUSTi~ j Y. T AR,,! EAC.... . , Court, was published in said newspaper in the issues of lNG"; FOR. SE BIUTY;' A~ , Pi ING A.N~>EFFE . e( ' 2-~ 2W1- C eM\f} 1' DArE; , is' a Affiant further says that the said Northwest Florida Daily News at Fort Walton Beach, in said OkalooBa County, newspaper published Florida, and that the said newspaper has heretofore been continuously has been published in said Okaloosa County, Florida, each day, and Walton entered as second class mail matter at the post office in Fort next Beach, in said Okaloosa County, Florida, for a period of one year preceding the first of the attached copy of advertisement; and publication Ie affiant further says that ( s) he has neither paid promised any person, nor firm. or corporation any discount, rebate, commission or r.efund for the in the said purpose of securing this advertisement for publication newspaper. STATE OF FLORIDA COUNTY OF OKALOOSA Subscribed and sworn to ( or affirmed) before me this ]) cr.J 6.. ) COr;[- Date) b who is/ are personally lmown to me or has/have produced p~ ~~ as identification. Type of ~ ificatiOn) otary Public, Commission No. ame of Notary typed, printed or stamped)