Fort Walton Beach Ordinance — 1725 admend Chpt 8 Business License — reading text

4 ORDINANCE 1725 AN ORDINANCE OF THE CITY OF FORT W ALTON BEACH, FLORIDA, AMENDING CHAPTER 8.01, BUSINESS LICENSE REQUIRED, TO BE ENTITLED BUSINESS TAX REQUIREMENTS;" DEFINING THE TERM " RECEIPT" AS IT RELATES TO BUSINESS TAXES; AMENDING PROVISIONS TO CONFORM WITH RECENT CHANGES BY THE FLORIDA LEGISLATURE TO CHAPTER 205, FLORIDA STATUTES; PROVIDING FOR EDITORIAL AUTHORIZATION TO CHANGE THE TERM " OCCUPATIONAL LICENSE" THROUGHOUT THE CODE TO CONFORM TO THE RECENT CHANGES; 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 ( 2006). The Florida Legislature enacted Chapter 2006- 152 which changed the name of the " Local Occupational License Tax Act," Chapter 205, Florida Statutes, to the " Local Business Tax Act." Such amendments changed the name of the tax issued by local governments from an occupational license tax" to a " business tax" and clarified the purpose of the business tax. Therefore, the City Council hereby adopts changes to the City Code to make the provisions of the City Code consistent with Chapter 2006- 152, Florida Laws. SECTION II. AMENDMENT OF CHAPTER 8. 01, BUSINESS LICENSE REQUIRED. Chapter 8. 01, Business License Required, is amended as follows: CHAPTER 8.01.BUSINESS LICENSE REQUIRED BUSINESS TAX REQUIREMENTS 8. 01.01. Scope. Any person who maintains a permanent or temporary business location or branch office within the city, for the privilege of transacting or engaging in or managing any business, profession, or occupation shall be required to apply f-or and obtaia a business oeoopational license pay a business tax pursuant to this chapter. 8. 01.02. Evidence of Business Activity Requiring LieeBse Tax Receipt. The fact that a person represents, exhibits a sign, or advertises that the person is engaged in a business, calling, profession or occupation, for which an occupatioaa1lieense business tax is required, shall be evidence of the liability of such person to obtain Ii liceftse pay a business tax. Sec. 8. 01. 03. Separate LieeBse Tax Receipt Required for Each Person, Each Business. A separate license tax receipt is required for each person engaged in each profession, trade, shop or business, whether or not such businesses are co- located, connected, or operated in conjunction with any other business requiring a license tax receipt. A TTYDRAFT 1/ 6/ 06  Sec. 8. 01.04. Corporate Officers' Liability. It is the responsibility of all officers and agents of any corporation to ensure that such corporation complies with the provisions of this chapter. Sec. 8. 01. 05. Application Process. New applicants shall apflly for ImY the business oCe\:1fIatioa 1license tax at least 24 hours prior to opening the business. Such application for payment shall be on a form and by procedures prescribed by the city manager. Sec. 8. 01. 06. New Location. A business shall not transfer to a new location under a current liceflse business receipt without first obtaining, in writing, from the building official, a verification of correct zoning for such business at the proposed new location, and paying the appropriate full fee tax for such business. Sec. 8. 01.07. Hazardous Materials. Each applicant shall identify, to include quantities, any and all hazardous waste or materials used, stored, generated or disposed of by the business, profession or occupation. In addition, the applicant shall describe the handling and disposal of such materials. Sec. 8. 01. 08. Denial of License. The city may deny any application issuance of a tax receipt to a business that uses, stores, generates, or disposes of hazardous materials to conserve and protect soils, minerals and vegetation within the city. Sec. 8. 01.09. Fee Schedule. A fee tax classification and rate schedule for all oeoopationa1 liceflses business taxes shall be established, and amended from time to time, by resolution of the city council. Sec. 8. 01. 10. Expiration of Licenses. Business occupationallieeflses tax receipts shall expire on September 30 of each year. No license receipt shall be issaed effective for more than one year. For each lieeflse receipt obtained for licensing between October 1 and April 1, the full fee tax for one year shall be paid, except as otherwise provided in this chapter, and for each lieease receipt obtained licensing from between April 1 to June 30, one- half the full fee tax for one year shall be paid, except as otherwise provided in this chapter. For each lieeflse receipt obtained from July 1 to September 30, one- quarter of the full fee tax for one year shall be paid, except as otherwise provided in this chapter. Sec. 8.01.11. Fee Basis. In all cases where the amount required to be paid for an oeoopationallieeases tax receipt depends upon the amount of capital invested or the value of goods, stock or property used in the business, it shall be the duty of the person applying for such license to render to the city manager or his or her authorized representative a sworn statement of the amount of such capital or the value of such stock, goods or other property. Further, as a condition f- or the iSS\:1ance of any SUM lieense of obtaining a tax receipt, the applicant shall also submit proof, including insurance A TTYDRAFT 1/ 6/ 06 carried, inspection and examination by the city manager or his or her authorized for representative, either before or after the license is issued, of the amount of capital invested or the value of the stock, goods, wares, merchandise or other property carried or used in such business, such proof to consist of inventories last taken or stock books. Sec. 8. 01.12. Fee Tax Rebate. No portion of any oeoopationallieeflse fee business tax assessed under this chapter shall be rebated unless it clearly appears that such license fee business tax was collected by mistake or error. Before making such a rebate to a licensee, all amounts payable under a flFOfler lieeflse proper tax amounts required shall be by saoo lieeflsee paid:. Sec. 8. 01.13. Specially Classified Fees-- Taxes. Any person engaged in selling goods, wares and merchandise, who or which is specially classified under this chapter, shall pay the specially classified oCe\:1fIationalie flse fee business tax and not the merchants' occupational license fee, but a business tax. A person engaged in a business that is not specially lieeased taxed under this chapter shall pay the merchants' occupational license fee business tax. Sec. 8.01.14. Limitations of Payment of Fees Business Tax. The payment of a license fee under this ooapter shall not authorize or legalize ifl any manner whatsoever the commission of any off'6flse or erime against the city, the col:1ftty, the state or the United States. The business tax required by this chapter means the fees charged and the method by which the City grants the privilege of engaging in or managing any business. profession. or occupation within the City' s 1urisdiction. It does not mean any fees or licenses paid to any board. commission. or officer for permits. registration. examination. or inspection. which unless otherwise provided by law. are deemed to be regulatory and in addition to. but not in lieu of. any business tax imposed by this chapter. Sec. 8. 01.15. Delinquent Fee Tax Charge. All occupational licenses shall be sold beginning August 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 licenses 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 occupational license fee for the delinquent establishment. Any person engaging in or managing any business, occupation or profession without first obtaining a local occupational license, if required under this chapter, shall be subject to a penalty of 25 percent of the license 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 occupational license tax within 150 days after the initial notice of tax due, and who does not obtain the required occupational license is subject to ciyil actions and penalties, including court costs, reasonable attorney's fees, additional administrative costs incurred as a result of collection efforts. A TTYDRAFT 1/ 6/ 06  Sec. 8. 01.16. Exhibition, Display of LieeBses Tax Receipt. Every person haying an ocoopational lieeflse or registration certificate who pays the business tax and receives a receipt shall exhibit it when called upon to do so by an authorized officer of the city, and alllieenses receipts must be conspicuously displayed at all times. Sec. 8.01.17. Posting of Licenses. Every person exercising the privilege or conducting a business, occupation or profession for which aR oeoopational lieense a business tax receipt is required shall post his or her license receipt in a conspicuous place in or about his or her place of business where it may be seen upon inspection by any official of the city. Sec. 8. 01.18. License Affixed to Vehicles, Machines. Whenever an occupational license a business tax receipt is required or a fee-eF tax is required to be paid for any machine or vehicle, such lieense tax receipt or other evidence of payment of the fee or tax must be affixed in a prominent place upon such machine or vehicle, as designated by the city. sanitation and liceasing inspector Sec. 8. 01.19. SaBitati8B, LieeBsiBg City Inspector. Within the plar.ning and zoning department there shall be a sanitation and lieeflsing inspector. S\:1OO inspeetor The city manager shall designate an inspector who shall have the authority to investigate all businesses, occupations and professions in the city and to make such inquiry as is necessary to determine whether or not a lieeflse has been obtained business tax has been paid for such business, occupation or