Okaloosa County BOCC — April 27, 2013 — Business Tax Ord - Parisot email attach 1_DRAFT — reading text

BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA: 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 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 (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 Statutes, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does obtain the required receipt is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty of Two Hundred Dollars ($200). 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 and are as recommended by the Okaloosa County Equity Study Commission in July 2012: (a) The minimum tax for any non-exempt business in Okaloosa County is $25.00 (Twenty-Five dollars) per year beginning July 1, 2013. This tax applies to the following businesses: Taxi drivers (independent contractors). (b) Annual business tax rates for all other businesses located in Okaloosa County not listed in para. (1) above shall be $35.00 (Thirty-Five dollars) per year beginning July 1, 2013. (c) Partial receipts for new applications shall be at 50 percent (50%) of the annual rates for applications of new businesses after March 1st of each tax year. Sec. 12-35.--Itinerant businesses tax.  (1) The purpose of this section is to regulate the sale of merchandise and services by itinerant vendors (i.e., non-permanent Okaloosa County businesses) to consumers, where otherwise the consumer would be unprotected from incidents of fraud and defective merchandise due to the fact that itinerant vendors have little or no ties to the local community, which could result in the consumer having no recourse in the event of such fraud or the sale of defective merchandise. (a) Definitions. The following words, terms and phrases when used in this article shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: 1. Itinerant vendor means all persons, firms and corporations, as well as their agents and employees, who engage in the temporary or transient business in Okaloosa County, of selling, offering for sale or exhibiting for sale any goods, wares or merchandise and who, for the purpose of carrying on such business, either hires, rents, leases or occupies any room or space in any building, structure, tent, any lot or parcel of land or vehicle through or from which any goods, wares, merchandise or services may be sold, offered for sale or exhibited for sale. 2. Temporary means any such business transacted or conducted in the County for which definite arrangements have not been made for the hire, rental or lease of premises for at least 180 days in or upon which such business is to be operated or conducted. 3. Transient means any such business of any such itinerant vendor as may be operated or conducted by persons, firms, or corporations, or by their agents or employees who reside away from the County or who have fixed places of business other than the County. (b) Exemptions to Itinerant Vendors: The business tax provisions of the section shall not be applicable to: 1. Salesmen representing wholesalers or distributors who sell to local retail businesses.  2. Not-for-profit organizations when actively selling merchandise or services. 3. Sales of privately owned, used merchandise at garage or yard sales on premises owned or rented as a residence by the seller of such goods. 4. County businesses with booths at festivals, carnivals, fairs, etc. who have an established business in Okaloosa County and have a current business tax receipt. (c) The business tax for applicable itinerant businesses shall be $35.00 per year beginning July 1, 2013. Such business tax receipt shall be valid for the remainder of the current tax year. The itinerant business tax must be paid to the Okaloosa County Tax Collector at least seven (7) days prior to doing business in the County. If not paid within seven (7) days prior to doing business, a late fee of $25.00 shall be added to the amount due. The Itinerant Business Tax Application form is attached to this ordinance. Itinerant businesses who are performing business without first obtaining an Itinerant Business tax receipt shall pay an additional penalty of $100.00 to the county tax collector office. Any itinerant business who/that is required to collect and remit sales taxes shall provide a copy of their State of Florida Seller’s Permit with their application for an Itinerant Business Tax Receipt. (d) Organizations hosting events, e.g., festivals, carnivals, fairs, etc. which have itinerant vendors or businesses are encouraged to provide a copy of these requirements and to have them contact the Okaloosa County Tax Collector as part of their vendor application. (e) Any itinerant businesses conducting business of a contracting, construction, home or driveway repair, etc. shall provide a copy of their contractor’s license (if required) and proof of a bond of not less than $5,000 or ten percent (10%) of anticipated sales. Sec. 12-36.—Exemptions.  (1) A business tax receipt is not required of any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages in fundraising projects that are performed exclusively by the members, and the proceeds from the activities are used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization. (2) Other exemptions as listed in Chapter 205, Florida Statutes. Sec. 12-37.—Revenues. (1) Per Chapter 205, Florida Statutes, para. 205.0536, a county that establishes a new rate structure under s. 205.0536 shall retain all business tax revenues collected from businesses, professions,, or occupations whose place of business are located within the unincorporated portions of the county. These revenues shall be sent to the governing authority of the county within 15 days after the month of receipt. Revenues collected from any assessed penalties and/or fines shall be sent to the governing authority of the county within 15 days after the month of receipt. (2) Any business tax revenues collected by a county that establishes a new rate structure under s.205.0535 from businesses, professions, or occupations whose business are located within a municipality, exclusive of the cost of collection (at a maximum rate of 20%), must be apportioned between the unincorporated area of the county and the incorporated municipalities located therein by a ratio derived by dividing their respective populations by the population of the county. The term “population” means the latest official state estimate of population certified under s.186.901. The revenues so apportioned shall be sent to the governing authority of each municipality, according to its ratio, and to the governing authority of the county, according to the ratio of the unincorporated area, within 15 days after the month of receipt. Revenues collected from any assessed penalties and/or fines will be disbursed to the governing authority of each municipality, according to its population ratio, and to the governing authority of the county, according to its population ratio, within 15 days after the month of receipt.