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AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF
OKALOOSA COUNTY FLORIDA; AMENDING OKALOOSA COUNTY
ORDINANCE NO. 07-12, AS AMENDED, KNOWN AS THE OKALOOSA
COUNTY BUSINESS TAX ORDINANCE; AMENDING AND CLARIFYING
THE BUSINESS TAX SCHEDULE; REPEALING ALL ORDINANCES OR
PROVISIONS THEREOF IN CONFLICT HEREWITH, AND PROVIDING
AN EFFECTIVE DATE.
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA
COUNTY, FLORIDA:
SECTION 1. Sections 12-31 through Section 12-34 of the
Okaloosa County Code of Ordinances are hereby amended to read:
“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. - Penalties.
(a)It is unlawful for any person or other legal entity to engage
in any occupation without first obtaining the business tax
receipt required hereby.
(b)Any person or other legal entity who violates any provision
of this article shall be guilty of a misdemeanor and shall, upon
conviction thereof, be punished as provided in section 1-10 of
this Code.
Sec. 12-34. –Business Tax Schedule
(1) The classifications as defined in Chapter 205, Florida
Statutes and rates applicable for the business tax are as
follows:
(a) Annual business tax rate for all businesses located in
Okaloosa County shall be $35 (Thirty-Five dollars) per year
beginning July 1, 2013.
(b) Beginning July 1, 2013; Existing businesses with a business
tax rate of $12.50 (Twelve dollars Fifty cents) per year, or
less, will be grandfathered in to receive a business tax rate of
$25 (Twenty-Five dollars). These tax rates shall be increased
by 5 percent every other year until the annual rate of $35
(Thirty-Five dollars) per year is reached.”
SECTION 2. This Ordinance shall take effect upon receipt
of official acknowledgment from the Department of State of the
State of Florida that it has been filed and does hereby repeal
all Ordinances or provisions thereof in conflict herewith.
PASSED AND ADOPTED in regular session on this the 2nd day
of April, 2013.
OKALOOSA COUNTY, a political
Subdivision of the State of
Florida
By:________________________
DON R. AMUNDS, CHAIRMAN
BOARD OF COUNTY COMMISSIONERS
ATTEST:
_____________________
DON W. HOWARD
CLERK OF THE CIRCUIT COURT