Okaloosa County BOCC — April 27, 2013 — reading text

business tax receipt. The current penalties in Sec. 1-10 of our Muni-Code arerarely enforced due to having to get the Courts involved to actually assess the penalty. By listing fines and/or penalties in these topic specific ordinances, it also prevents those who are affected by our ordinances from having to search through the myriad of ordinances to find this information.     B. Sec. 12-36 (Exemptions) is also from F.S. 205, para. 205.192. I included this as it is the para.from the statute listing the broadest categories of exemptions. In my sub-para. (2) I refer to other exemptions in F.S. 205 as the State Legislature periodically updates these by granting exemptions Packet Pg. 66  5.4.c to special interest groups, as it did in 2012 by exempting individual real estate agents.     C. Sec.12-37 (Revenues) is a direct quote from F.S. 205.0536 and memoralizes 1) that the County established a new rate structure per 205.0535; 2) that the distribution of the business tax receipts should be per F.S. 205.0536, i.e., the County retains all business taxes from businesses in unincorporated areas and requires revenues to be sent to the county Finance Office within 15 days after the month of receipt (perF.S. 205.0536); and 3) that the distribution of business taxes for businesses in municipal areas of the County are distributed by a population formula (per F.S.205.0536). I felt it was Attachment: Business Tax Ordinance Parisot email (1523 : Public Hearing - Business Tax Receipt Ordinance) necessary to include this information as it significantly impacts the distribution of business tax receipts over the current and previous distribution methodology.      D. Sec. 12-34 (Business tax schedule): In regard to increasing the business tax on the one category of businesses (taxi drivers) that qualify under the maximum increase by the rate adjustment to $25, F.S. 205.0535(4) states that counties MAY increase (or decrease) by ordinance the rates of businesses taxes by up to 5% every other year (This provisoin requires a vote of a majority plus one to adopt), I did not include this provision as it would take until the year 2027 (14 years) to bring the $25 rate to $35. Thus, that rate will change every two years per the following and will require multiple reprogramming of the computer software:               a. 2015: $25.00 X 1.05 = $26.25               b. 2017: $26.25 X 1.05 = $27.56               c. 2019: $27.56 X 1.05 = $28.94               d. 2021: $28.94 X 1.05 = $30.39               e. 2023: $30.39 X 1.05 = $31.90               f. 2025: $31.90 X 1.05 = $33.50               g. 2027: $33.50 X 1.05 = $35.17   Thus, we will not be allowed to fully elevate the $25.00 tax to the $35.00 level until 2027. Para. 12-34(c) addressing partial receipts incoprporates a practice the Tax Collector stated at the Equity Study Commission meetings that is currently in practice. Without this in the County Ordinance, it seems that the Tax Collector must charge everyone the full $35 rate at all times, no matter when the application is received.      E. Sec.12-35 (Itinerant business tax) was included as stated above, that without addressing these mobile businesses, it seems that the Tax Collector cannot collect a business tax from them. As I stated in my email to you on Feb. 15, 2013, I adopted this section on Itinerrant Businesses from the Escambia County Ordinance, Chapter 18, Article VI. Itinerrant Vendors. It incorporates discussion by the Equity Study Commission as well as by Mr. Anderson and Mr. Allen as their preference to address itinerrant businesses following rejection of the previously proposed section of a draft ordinance we discussed at the meeting on June 26. Their intent was to have a single rate of $35 for itinerrant vendors, just as for local businesses, and to have the $35 fee apply for an entire tax year, not for a 60-day period as previously proposed. I can bring the meeting tapes to the Public Hearing. 3. In the draft of the revised Business Tax Ordinance I emailed to you on Feb. 15, 2013, you will note that I put the draft in the "Muni-Code" format per our previous agreememt that updates to County Ordinances would be put in that format to better ensure the revised ordinances are correctly adopted into the Muni-Code. In closing, it is not the Tax Collector's job to legislate but to implement the legislation or ordinances approved by the Board.     Dave Parisot Okaloosa County Commissioner, District 2 Board Vice Chairman (2012 & 2013) 1804 Lewis Turner Blvd., Ste 100, Fort Walton Beach, FL 32547 Office: (850) 651-7105; Mobile: (850) 855-1042 "Make it Better; Make it Lasting; MAKE IT HAPPEN."--General Wilbur Creech, USAF, Ret. NOTE: DUE TO FLORIDA'S BROAD PUBLIC RECORDS LAWS, THIS E-MAIL, INCLUDING YOUR E-MAIL ADDRESS, MAY BE SUBJECT TO PUBLIC DISCLOSURE. Packet Pg. 67  5.4.c ________________________________________ From: Dave Parisot Sent: Thursday, February 21, 2013 12:07 PM To: John Dowd Subject: RE: Business Tax Ordinance John, Attachment: Business Tax Ordinance Parisot email (1523 : Public Hearing - Business Tax Receipt Ordinance) I noted that you included the part about increasing the Business tax in the $25 category by 5% every two years. I was aware that could ber done, but left it out on purpose as it will take 14 years to reach the $35 level. Here's the math:     a. 2015: $25.00 X 1.05 = $26.25     b. 2017: $26.25 X 1.05 = $27.56     c. 2019: $27.56 X 1.05 = $28.94     d. 2021: $28.94 X 1.05 = $30.39     e. 2023: $30.39 X 1.05 = $31.90     f. 2025: $31.90 X 1.05 = $33.50     g. 2027: $33.50 X 1.05 = $35.17   Thus, we will not be allowed to fully elevate the $25.00 tax to the $35.00 level until 2027. I am disappointed that you think I am siding with Ben, Matt, and Don (whom I presume you to mean Ben Anderson, Matt Gaetz, and Don Gaetz) as I have had no conversations with any of them, and if you think I pay any attention to any of their political shenanigans, then I guess you do not really understand me. I took the time last week to discuss with you my concerns for your legal representation of the County. As I said in the public meeting last Tuesday, my concerns had little to no bearing on the TDD issues and Mark Bellinger's thievery. I will send you additional comments on the revised ordinance in a separate email containing the letter which Mr. Anderson sent to Commissioner Amunds. Dave Parisot Okaloosa County Commissioner, District 2 Board Vice Chairman (2012 & 2013) 1804 Lewis Turner Blvd., Ste 100, Fort Walton Beach, FL 32547 Office: (850) 651-7105; Mobile: (850) 855-1042 "Make it Better; Make it Lasting; MAKE IT HAPPEN."--General Wilbur Creech, USAF, Ret. NOTE: DUE TO FLORIDA'S BROAD PUBLIC RECORDS LAWS, THIS E-MAIL, INCLUDING YOUR E-MAIL ADDRESS, MAY BE SUBJECT TO PUBLIC DISCLOSURE. ________________________________________ From: John Dowd Sent: Thursday, February 21, 2013 8:17 AM To: Dave Parisot Subject: Business Tax Ordinance Dave: Please find attached Notice of Public Hearing and draft of amended Business Tax Ordinance. In preparing the Ordinance I considered drafts of the Ordinance prepared by Mr. Anderson, Tax Collector, and , you, the Chairman of the Equity Study Commission. My research on the subject confirmed that we could not adopt a single rate county wide due to the limitation in the statute prohibiting an increase of over 200%. The statute does allow a minimum rate of $25. I’ve provided in the Ordinance for this rate to be incrementally increased biannually to ultimately reach the common $35 per year. This is a draft that may be modified at the public hearing. I drafted my own ordinance, but considered the input of Dave and Ben. I thought your proposed revisions were excellent, but am not in the position to advocate a departure from the Board’s instructions. When you teamed up with Ben, Matt and Don to fire me, I’m in the unenviable position of not having the freedom to exercise the discretion that I have Packet Pg. 68  Thanks, traditionally enjoyed. 5.4.c Packet Pg. 69 Attachment: Business Tax Ordinance Parisot email (1523 : Public Hearing - Business Tax Receipt Ordinance)  5.4.d BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA: Attachment: Business Tax Ord - Parisot email attach 1_DRAFT (1523 : Public Hearing - Business Tax Receipt Ordinance) SECTION 1. Okaloosa County Code of Ordinances No. ___ is hereby amended to read: ARTICLE II.-LOCAL BUSINESS TAX Sec. 12-31 – Levy Sec. 12-32 – Statutory classification Sec. 12-33 – Dates Due, Delinquencies, and Penalties Sec. 12-34 – Business tax schedule Sec. 12-35 -- Itinerant businesses tax Sec. 12-36 – Exemptions Sec. 12-37 -- Revenues Sec. 12-31. – Levy Okaloosa County hereby levies a local business tax and authorizes the issuance of business tax receipts as authorized by Chapter 205, Florida Statutes. Sec. 12-32. – Statutory classification. The classification for the measurement of the business tax shall be as authorized under the applicable provisions of Chapter 205, Florida Statutes. A business tax receipt is not a license to conduct business nor does it make any claims as to the competency or qualities of the business, occupation, or profession. Sec. 12-33.—Dates due, delinquencies, and penalties. (1) Business tax receipts shall be sold by the Tax Collector beginning July 1 of each year, and 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 Packet Pg. 70  5.4.d weekend or holiday, the tax is due and payable on or before the first working day following September 30. Receipts that are not renewed when due and payable are delinquent and subject to the delinquency charges in para. 205.053 Attachment: Business Tax Ord - Parisot email attach 1_DRAFT (1523 : Public Hearing - Business Tax Receipt Ordinance) (1), Florida Statutes. (2) Any person who engages in or manages any business, occupation, or profession without first obtaining a local business tax receipt, if required, is shall pay a penalty of 25 percent (25%) of the tax due plus a penalty of One Hundred Dollars ($100). (3) Any person who engages in any business, occupation, or profession covered by Chapter 205, Florida