HomeMy WebLinkAboutSeminole County Occupational License Taxes 2003 Agreement
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'AGREEMENT BETWEEN THE CITY OF WINTER SPRINGS AND SEMINOLE COUNTY
PROVIDING FOR TRANSFER OF ADMINISTRATIVE RESPONSIBILITIES RELATIVE TO
COLLECTION AND ENFORCEMENT OF OCCUPATIONAL LICENSE TAXES
THIS AGREEMENT (the "Agreement") is made and entered into this
1/ day of
7) e... c.. .
, 2003, between the CITY OF WINTER SPRINGS,
a municipality incorporated ,under the laws of the State of Florida,
whose address is 1126 East State Road 434, Winter Springs, Florida
32708, (the "CITY") and SEMINOLE CO~, a political subdivision of the
State of Florida, whose address is Seminole County Services Building,
1101 East First Street, Sanford, Florida 32771, (the "COUNTY").
WIT N E SSE T H:
WHEREAS, COUNTY and CITY have heretofore enacted ordinances for
the levy, collection and enforcement of occupational license taxes
within their jurisdictions and do now levy and collect said taxes
pursuant to Chapter 205, Florida Statutes; and
WHEREAS, COUNTY, pursuant to the requirements of section
205.0535, Florida Statutes (2002), did on May 13, 2003 adopt its
'''Occupational License Tax Ordinance of 2003" (the "Ordinancefl) wherein
the license classification system was restructured and simplified into
only two (2) classes of business, professional or occupational
classes, making it feasible to allow the transfer of certain
administrative responsibilities to the CITY as detailed in this
Agreement; and
WHE~S, Section 205.045, Florida Statutes authorizes counties
and municipalities to enter into interlocal agreements for either
Party to allow the other to issue its occupational licenses and
collect the taxes thereon; and
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CERTIFIED COPY
MARY ANNE MORSE
CLERK OF CIRCUIT COURT
SEMINOLE COUNTY. FLORIDA
BY &--~
, DEPUTY CU'RK
iJ"
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WHEREAS, COUNTY and CITY have mutually determined that the CITY'S
issuance of the COUNTY'S licenses and collection of the taxes thereon
for those businesses located within the CITY will substantially
enhance convenience to the affected citizens of both CITY and CO~
as well as result in improved efficiency and enforcement of
collections of COUNTY occupational license taxesj and
WHEREAS, it is hereby found and determined that this Agreement is
in the best interest of the citizens and the business communities of
both CITY and COUNTYj
NOW, THEREFORE, in consideration of the mutual understandings and
agreements contained herein, CITY and COUNTY agree as follows:
SECTION 1.
RECITALS.
The foregoing recitations are true,
correct, mutually understood, agreed upon and form an integral part of
this Agreement.
SECTION 2. DESCRIPTION OF TRANSFERRED ADMINISTRATIVE DUTIES AND
RESPONSIBILITIES OF CITY. The COUNTY hereby designates and the CITY
hereby accepts responsibility for the following duties and
responsibilities:
(a) issuance of COUNTY occupational licenses to new' applicants
and persons seeking occupational license renewals whose businesses,
professions and occupations are domiciled within the incorporated
limits of CITYj
(b) collection of the taxes related to issuance of the COUNTY
licenses and remitting of such taxes to the COUNTY monthly provided;
however, in the event that delinquency fees are still outstanding and
'uncollected against a particular licensee, the taxes on that account
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do not need to be remitted until all such, amounts due and owing are
collected;
(c) CITY shall follow all the requirements of the Ordinance
including particularly the rates and charges established for each
class of license, handling of delinquencies, issuance of half (1/2)
year
licenses
and
inspection
of
other
required
licenses,
certifications or registrations for persons seeking a Class "B"
occupational license relating to regulated businesses, professions or
occupations as 'defined in the Ordinance.
(d) The City shall not allow refunds for previously issued
COUNTY occupational license taxes for any reason whatsoever; provided,
however, refunds shall be expressly allowed in the event a license
application or renewal is denied for any reason or if a license is
issued as the result of clerical error.
(e) The CITY shall each month~ commensurate with remitting
license taxes to COUNTY, provide to COUNTY the list of those persons
issued a COUNTY occupational license, including renewals thereof, and
taxes collected in connection therewith during the immediately
preceding month. Such list may be provided in either paper form or in
'ele,ctronic and/or digital medium deemed compatible with the public
records laws of the State of Florida, including particularly Chapter
IB-26, Florida Administrative Code, or suc'cessor provisions relating
to minimum standards of long term readability and legibility for
electronically stored public records.
(f) Nothing herein shall be deemed as requiring CITY to issue a
physically separate license document for a COUNTY occupational
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license. 'The CITY may, at its oWn discretion, elect to include an
additional line item on its own occupational licenses simply
referencing issuance of the COUNTY license in the proper class.
SECTION 3. OBLIGATIONS AND RESPONSIBILITIES OF COUNTY REGARDING
TRANSFER OF ADMINISTRATIVE DUTIES TO CITY. The COUNTY shall provide
to the CITY the following support and documentation in order to
facilitate CITY'S assumption of the administrative duties described in
Section 2, above:
(a) A list of all existing COUNTY occupational licensees as of
the date of execution of this Agreement that are domiciled within the
incorporated limits of CITY along with the addresses of such
licensees. Such list may be supplied in either paper form or in
electronic and/or digital form provided such electronic media shall
meet the specifics ,described in Section 2(e), above.
(b) CITY shall be entitled to compensation for its performance
of administrative duties under this Agreement, which compensation
shall be comprised as follows:
(i) TWO and 50/100 DOLLARS ($2.50) for each ~ew license or
renewal;
(ii) THREE and NO/100 DOLLARS ($3.00) for each transfer or
issuance of a duplicate occupational license;
(iii)
all
penalties
collected
in
connection
with
delinquencies arising in connection with COUNTY occupational licenses.
Such compensation shall be deducted by the CITY from the total COUNTY
occupational license tax receipts each month before remitting the
balance of the occupational license tax proceeds to the Tax 'Collector.
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In the event that a higher administrative expense fee schedule is
implemented by virtue of subsequent agreement between the COUNTY and
anyone or more municipalities, then the fees paid to CITY under this
Agreement shall automatically be increased to the same amount so that
all participating municipalities shall be compensated at the same
rates for each category of fees. Such revisions to. the administrative
fees paid hereunder shall be memorialized in the form of a letter of
understanding signed by the appropriate officials of both Parties
which letter of understanding shall be become a part of this Agreement
upon its signing by the Parties. No other formal amendment to this
Agreement shall be, required to implement a change to the
administrative fees provided; however, that only one (1) such change
shall be permitted in any fiscal year.
SECTION 4. MISCELLANEOUS CO~S RELATING TO TRANSFER OF
ADMINISTRATIVE DUTIES.
(a) Should administrative and transaction costs of the CITY
relative to carrying out its duties hereunder increase beyond that
contemplated by this Agreement, the basis of compensation to CITY may
be revised once a year to take effect on the next October I, by mutual
agreement expressed as a formal amendment to this Agreement.
(b) In the event a COUNTY licensee elects to upgrade its
license from an unregulated Class UA" to a regulated Class "B"
license, the tax collected by 'the CITY shall be the incremental
difference between the Class "A" and Class "B" tax established in the
Ordinance.
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(c) CITY and COUNTY Shall each use their best efforts to insure
compatibility of their computer hardware and software systems,
policies and procedures relating to occupational license issuance,
related tax collections' and enforcement and to cooperate in the
sharing of information in connection therewith so as to allow each
Party the ability to fully perform i.ts obligations under this
Agreement.
SECTION 5. DESIGNATED ADMINISTRATIVE AGENTS OF THE PARTIES AND
NOTICE TO PARTIES.' The Parties shall direct all "correspondence and
notices to the attention of the public official identified below. That
designated official shall also be responsible for all material actions,
oversight, and coordination in the performance of this Agreement.
For City:
Ronald W. McLemore, City Manager
1126 East State Road 434
Winter Springs, FL. 32708
Tel: 407 327-5963
e-mail: rmclemore@winterspringsfl.org
For County:
Ray Valdes, Tax Collector by and through
Paul Warsicki, Assistant Tax Collector
1101 E. First Street
Sanford, FL. 32771
Tel: 407-665-7648
Fax: 407-665-7603
e-mail: Pwarsicki@seminoletax.org
Each Party reserves the right to designate another official to be
the point of contact wi thout formal amendment to this Agreement by
written, certified, return receipt U.S. Mail, facsimile transmission or
e-mail notice to the other ten (10) days prior to the desired date of
substitution thereof. If electronic, telex or facsimile notice is used
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SECTION B. ALTERNATIVE DISPUTE RESOLUTION. Any and all disputes
arising hereunder shall be attempted to be resolved through a
collaborative and mutually acceptable informal process with open
discussions and a ,cooperative effort and the Parties shall exercise good
faith in all efforts to resolve disputes without litigation. Whenever
possible, disputes or disagreements' as to the level of service and
standards of performance shall be resolved at', the lowest comparable
levels between the CITY and the COUNTY. The fi~st level of resolution
will be the CITY'S CUst'omer Service Manager and the Assistant Tax
Collector of COUNTY in charge of occupational license tax matters. The
next higher level of resolution will be the City Manager or
Administrator and the Seminole County Tax Collector. The highest and
final level of resolution will be the City Council/Commission and the
Seminole County Board of Cormty Commissioners. In the event that more
formal dispute resolution processes become necessary, such matters shall
be submitted for mediation, in which case the Parties shall engage a
mutually acceptable, Florida Supreme Court certified mediator, the fees
for which, if any, shall be shared equally by the Parties. In no event
shall either CITY or COUNTY conunence litigation rmless and until all
attempts at alternative dispute resolution as set forth herein have been,
exhausted.
SECTION 9. EQUAL OPPORTUNITY EMPLOYMENT .
Both CITY and COUNTY
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SECTIO~ 10. GOVERNING LAW. This Agreement shall be governed by
and interpreted according' to' the laws of the State of Florida. The
Parties hereto and their employees, agents, vendors, and assigns shall
comply with all applicable Federal, State, and local laws, codes and
regulations relating to the performance of this Agreement.
SECTION 11. INTERPRETATIONS.
In the event any provision of this
Agreement conflicts with, or appears to conflict with, the other terms
of this Agreement, it shall be interpreted as a harmonious whole with a
good faith effort to resolve any inconsistency. CITY and COUNTY agree
to engage in positive and constructive communication to ensure that the
positive collaboration ,occurs.
SECTION 12. FORCE MAJEURE. Notwithstanding any provisions of this
Agreement to the contrary, the Parties shall not be held liable if
failure or delay in the performance, of this Agreement arises from fires,
floods, strikes, embargoes, acts of the public enemy, unusually severe'
weather, outbreak of war" restraint of Government, riots , civil
commotion, act of terrorism, force majeure, act of God, or for any other
cause of the same character which is unavoidable through the exercise of
due care and which is beyond the control of the Parties.
SEcTION 13. MODIFICATIONS, AMENDMENTS OR ALTERATIONS.
Except as
expressly provided in Sections 3 (b) and 5 of this Agreement, no
modification, amendment, or alteration in the terms or conditions
contained herein shall be effective unless contained in a written
document executed with the same formality and of equal dignity herewith.
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SECTION 14. ASSIGNMENT/THIRD PARTY BENEFICIARIES.
(a) Neither COUNTY nor CITY shall assign, delegate, or otherwise
transfer its rights and obligations hereunder to any third person or
entity without the prior written consent of the other Party.
(b) There are no third party beneficiaries to this Agreement.
SECTION 15. BINDING EFFECT. Subject to the provisions of Section
14, this Agreement shall be binding upon and inure to the benefit of 'the
Parties hereto and the successors in interest, transferees and assigns
of the Parties; provided, however, this Agreement shall not be deemed to
pledge the full faith and credit of either Party.
SECTION 16. PUBLIC RECORDS. The Parties shall allow public access
to all documents, papers, letters, electronically/digitally stored
records or other materials which have been made or received in
conjunction with this Agreement, subject to exceptions of public records
laws as set forth in the Florida Statutes, which records shall be
maintained in accordance with records retention requirements of State
law. The Parties shall maintain in their place of business any and all
books, documents, papers and other evidence pertaining to work performed
pursuant to this Agreement.
Such records shall be available at the
regular place of business for each Party at all reasonable times dUring
the term of this Agreement and for' so long as such records are
maintained.
SECTION 17. CONFLICTS OF INTEREST.,
The Parties agree that they
will not engage in any action that would create a conflict of interest
in the performance of its obligations pursuant to this Agreement, or
i.
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which would violate or cause others to violate the provisions or Part
III, Chapter 112, -Florida Statutes ,relating to ethics in government.
SECTION 18. INDEPENDENT CONTRACTORS. The Parties are independent
contractors and are not employees or agents of each other. Nothing in
this Agreement shall be interpreted to establish any relationship other
than that of an independent contractor between the Parties, their
employees, agents, subcontractors, or assigns, during or after the
performance of this Agreement.
SEcrION 19. SEVERABILITY. Should any term of this Agreement be
held to any extent invalid or unenforceable, as against any person,
entity or circumstance during the term hereof, by force of any statute,
law, or ruling of any forum of competent jurisdiction, such invalidity
shall not affect any other term or provisions, or impair the enforcement
rights of the Parties, their successors and assigns.
SECTION 20. TERMINATION. This Agreement may be terminated by
either Party for cause or for convenience upon ninety (90) days written
notice to the other Party of such termination. In the event of
termination by the COUNTY for convenience, the CITY shall be compensated
for s~rvices performed to termination date in accordance with paragraph
3(b) hereof. If, after this adjustment, it is determined that an
overpayment or underpayment has been made to either or both Parties,
such error shall be promptly corrected and the difference paid or repaid
to the proper Party. If notice is delivered by mail, it shall be deemed
received three (3) days after mailing.
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SECTION 21. HEADINGS .
All sections and descriptive headings in
this Agreement are inserted for convenience only ,and shall not affect
the construction of interpretation hereof.
SECTION 22. ' EXHIBITS.
Any eXhibits to this Agreement shall be
deemed to be incorporated into this Agreement as if fully set forth
verbatim into the body of this Agreement.
Said exhibits may be
substituted from time to time by the Parties to reflect changes in the
matters covered by such exhibits as permitted under this Agreement.
SECTION 23. ENTIRE AGREEMENT.
This Agreement states the entire
understanding between the Parties and supersedes any written or oral
representations,
statements, negotiations,
or agreements
to the
contrary.
SECTION 24. COUNTERPARTS.
This Agreement may be executed in any
number of counterparts each of, which, when executed and delivered, shall
be an original, but all counterparts shall together constitute one and
the same instrument.
IN WITNESS WHEREOF, the Parties hereto have execu~ed,' this
instrument for the purposes herein expressed.
CITY OF WINTER SPR1.NGS
Clerk
~~
Mayor
Date:
2003
Approved as to form and legality
t use and reliance of the
of Winter Springs, Florida only.
ANTHONY A. GARGANESE, ESQ.
City Attorney
.J.
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ATTEST:
BOARD OF COUNTY COMMISSIONERS
SEMINOLE COUNTY, FLORIDA
~ORE;E
to the 'Board-' of
County Corrunissi;;ne~s 6f
Seminole County, Florida.
By, ~c;
DARYL G. MCLAIN,
,
-
Chairman
Date:
/J. -11-0-3
and
As authorized for execution
by the Boa;9 stCounty Corrunissioners
at their 'lJ.?'1J.,{.d."". , , 20 0 ~
regular meeting.
For the use and'reliance
of Seminole County only.
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10/1/03
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