Fort Walton Beach Council agenda — 05-10-05 — reading text

1st 2nd Vote: PH - 7 Agenda Item Number:  CITY OF FORT WALTON BEACH MEMORANDUM To: Joyce Shanahan, City Manager From: Mike Burton, Finance Director Subject: Occupational License Fees Date: April 20, 2005 Back2:round: The occupational license tax is one fonn of revenue generation provided to local governments by the State to support general government functions, as are ad valorem and public service ( utility) taxes. The Florida State Statute for Occupational Licenses ( Chapter 205) was amended in 1993 and provided for the restructuring of the occupational license categories and rates, upon the condition that the municipality established a tax equity committee to make recommendations for changing occupational licensing. This amendment also allowed that if the municipality satisfied the requirements by establishing the Equity Commission, and implementing recommendations by October 1, 1995, the municipality may, on a bi- annual basis, adjust rates by 5% through City ordinance. In accordance with the F. S. S. Chapter 205, in 1995 the City established an Equity Study Commission. The Equity Study Commission recommended and City Council approved a classification and rate structure that provided for a more equitable distribution of the occupational liability among the various business classifications. The license tax members of the Commission represented a diverse cross- section of the business community with owners and managers from the merchant, professional and service classifications. Discussion: Occupational license rates were last changed in April 2001. Revenue earned from occupational licenses for fiscal year 2003- 04 totaled $ 194, 760. The proposed 5% adjustment is estimated to generate additional revenue of approximately $ 9, 700. Council provided consensus at the April 19, 2005 Budget Policy Workshop to proceed with the adjustment. Due to the timeframe required for the renewal process, this fee is being submitted for approval now, so that the new rates will be reflected when the renewal notices are printed st. in July, payable before October 1 Page 1 Staff has prepared the attached Ordinance 1635 to provide for the bi- annual adjustment to the City' s Occupational License Fee Schedule as provided for by F. S. S. Chapter 205. Enactment of Ordinance 1635 requires a majority plus one vote ( super majority) by Council. Conclusion: Staff respectfully requests City Council approve Ordinance 1635 on first reading. Respectfully Submitted 1/I7&- /; Mike Burton Finance Director Concur Do not concur S-/j/D if Date Attachments: a) Ordinance 1635 b) Comprehensive Fee Schedule Revisions Page 2  1 ORDINANCE 1635 2 1 AN ORDINANCE OF THE CITY OF FORT WALTON BEACH, FLORIDA; 4 PROVIDING FOR AUTHORITY; PROVIDING FOR THE AMENDMENT OF 5 FORT WALTON BEACH CODE OF ORDINANCES, ARTICLE IV; 6 OCCUPATIONAL LICENSE TAX, BY REPLACING SECTION 22- 98 , FEE 7 SCHEDULE, IN ITS ENTIRETY WITH A NEW OCCUPATIONAL LICENSE 8 FEE SCHEDULE BY INCREASING THE OCCUPATIONAL LICENSE RATES; 9 PROVIDING FOR CONFLICTS; AND PROVIDING AN EFFECTIVE DATE. 10 11 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT 12 WALTON BEACH, FLORIDA, AS FOLLOWS: 13 14 SECTION I. AUTHORITY. 15 The authority for enactment of this Ordinance is Section 1- 5 of the City Code, and Section 166. 041, 16 Florida Statutes. 17 18 SECTION II. INTENT. 19 That Chapter 22 of the City of Fort Walton Beach Code of Ordinances, Article IV, Occupational 20 License Tax, be amended by replacing Section 98 Fee Schedule in its entirety, with the attached Appendix A, 21 Occupational Licenses Fee Schedule. 22 23 SECTION III. SEVERABILITY. 24 The sections, paragraphs, sentences, clauses and phrases of this ordinance are severable. If any phrase, 25 clause, sentence, paragraph or section of this ordinance shall be declared invalid, unconstitutional or 1 unenforceable by the valid judgment decree of the court of competent jurisdiction, such invalidity, or 1 unconstitutionally or enforceability shall not affect any of the remaining phrases, clauses, sentences, paragraphs 28 and sections of this ordinance. 29 30 SECTION IV. CONFLICTS. 31 All other Ordinances or parts of Ordinances in conflict herewith, are hereby repealed to the extent of 32 the conflict. 33 34 SECTION V. EFFECTIVE DATE. 35 This Ordinance shall take effect on October 1, 2005 upon approval by the City Council, and signature 36 ofthe Mayor. 37 38 39 ADOPTED: 40 41 42 MAYOR: 43 ATTEST: 44 45 46 CITY CLERK Approved as to form and legal sufficiency. 47 q J Toni L.Craig, City Attorney 50  City of Fort Walton Beach REVISED Comprehensive Fee Schedule Ordinance 1635, Section 1- 5 of the City Code of Ordinances, Section 166. 041 Florida Statutes I r APPENDIX A to Fee Schedule - OCCUPATIONAL LICENSES Current New Occupational Licenses Agencies/ Brokers ~ $ 180. 00 1aiA LeGatieA $ 2:11. 99 Main Location - $ 242. 00 Each ^ ssitieAal LecatieA $! H~. 99 Each Additional Location - $ 89. 00 Banking and Lending Institutions EaGII= .^ TH LecatieA $! H3. 99 Each ATM Location - $ 89. 00 Barber/ Beauty/ Cosmetology, includes one barber/beautician $ 16. 99 eacll= assitieAal $ 15. 99 $ 48. 00. each additional - $ 15. 00 Clairvoyants/ Faith Healers. To Include but not limited to clairvoyants, mind readers, faith healers, divine healers, astrologists ~ $ 242. 00 Communications and Services, to include Radio/ BroadcastfTelevision Stations, and telegraphs, Telephone Cable Companies, Computer/ Electronic communications ~ $ 242. 00 Dailv - $ 242. 00 Semiweeklv - $ 180. 00 Newspapers '^' eekl" $ 115. 99 Week Iv - $ 120. 00 Other periodicals and publications, distributors or publishers ~ $ 120. 00 Coin Operated DevicesNending Machines- to include but not limited to merchandise vending, service vending, and amusement vending. For businesses that operate amusemenUvending machines. ~ $ 29. 00 Vending Machines $ 10. 00 No Change Coin Operated radio and television $ 10. 00 No Change Businesses that supply vending machines - Vending Machine Companies ~ $ 120. 00 Category A - General, Paving, I Excavation/ grading, Utilities, Demolition Contractors - Contractors, Gas Fitters ~ $ 180. 00 Category B - HVAC, Electrical, Plumbers, I Pool, Roofing, Cement, Siding, Well Drilling, Alarm/ Fire/ Police, Pile driving. ~ $ 120. 00 Category C - To include but not limited to: Landscaping, Pest Control, Tree, Painting, Cleaning Contractors, General Repair. ~ $ 101. 00 Entertainment & Amusement: 1113. 99 aAS $ 12. 99 fer eaGI=I assitieAal $ 363. 00 and $ 44. 00 for each Amusement Parks AGe additional ride Temporary Amusement Park ~ $