HomeMy WebLinkAbout2000 02 28 Informational F Occupational Licenses for Landscape Contractors
COMMISSION AGENDA
ADD-ON
ITEM F
Consent
Informational X
Pu blic Hearing
Regular
February 28~ 2000
Meeting
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Mgr. / e t.
i\uthorizatio --
REQUEST:
The Community Development Department-Code Enforcement Division requests
the City Commission review information regarding occupational licenses for
landscape contractors,
PURPOSE:
The purpose of this agenda item is to present information to the Commission regarding
occupational licenses for landscape contractors.
APPLICABLE LAW AND PUBLIC POLICY:
Currently under City Code Section 10-26, an occupational license is required for all businesses
located in the city, Landscape contractors with a business address located in the city must obtain
an occupational license from the city and from Seminole County,
STAFF RECOMMENDATION:
Staff recommends the City Commission review the information presented.
ATTACHMENTS:
A. City Code Section 10-26
'COMMISSION ACTION:
ATTACHMENT A
t rate may be up to
taxes that are $100
1 license taxes that
Jercent for occupa.
an $300, Beginning
not exceed 25 per.
Iduated or per unit
ltional license taxes
j to any utility fran.
ranchise fee is paid,
Ire than 1 year, and
of each year, except
tionallicense tax may be used for overseeing and imple.
menting a comprehensive economic development strat.
egy through advertising, promotional activities, and
other sales and marketing techniques,
History,-s, 1, ell. 72-306; s, J, eh, 73-144; s, I, ell. 77-55; s, 54, ell, 80-274; s,
1, ell, 82-72; s. 1, eh, 85-209; s, 1, eh, 86-298; s, 3, ell, 93-180,
, 'Note,- T~c word ~IO. following the word .undcr" was dele led by the editors to
Improve clarity,
be transferred to a
fide sale of the busi.
e of up to 10 percent
ess than $3 nor more
original license and
presentation of the
transferred from one
) same county upon
~o 10 percent of the
Ian $3 nor more than
205.042 Levy; municipalities.- The governing body
of an Incorporated municipality may levy, by appropriate
resolution or ordinance, an occupational license tax for
the privilege of engaging in or managing any business,
profession, or occupation within its jurisdiction, How-
ever, the governing body must first give at least 14 days'
public notice between the first and last reading of the
resolution or ordinance by publishing the notice in a
newspaper of general circulation within its jurisdiction as
defined by law, The notice must contain the proposed
classifications and rates applicable to the occupational
license tax, The occupational license tax may be levied
on:
(1) Any person who maintains a permanent busi-
ness location or branch office within the municipality, for
the privilege of engaging in or managing any business
within its jurisdiction,
(2) Any person who maintains a permanent busi.
ness location or branch office within the municipality, for
the privilege of engaging in or managing any profession
or occupation within its jurisdiction,
(3) Any person who does not qualify under subsec-
tion (1) or subsection (2) and who transacts any busi.
ness or engages in any occupation or profession in inter-
state commerce, if the license tax is not prohibited by
s, 8, Art. I of the United States Constitution,
History,-s, I, eil, 72-306; s, I, ell. 73-144; S, 4, ell, 93-180,
1m the occupational
of collection and any
'axes, shall be appor.
)d area of the county
)s located therein by
:spective populations
rhis subsection does
stablished a new rate
3d shall be sent to the
Icipality, according to
,thority of the county,
orporated area, within
:;eipt. This subsection
we established a new
205.043 Conditions for levy; municipalities.-
(1) The following conditions are imposed on the
authority of a municipal governing body to levy an occu.
pational license tax:
(a) The tax must be based upon reasonable classifi.
cations and must be uniform throughout any class,
(b) Unless the municipality implements s, 205,0535
or adopts a new occupational license tax ordinance
under s, 205,0315, an occupational license tax levied
under this subsection may not exceed the rate in effect
in the municipality for the year beginning October 1,
1971; however, beginning October 1, 1980, the munici-
pal governing body may increase occupational license
taxes authorized by this chapter, The amount of the
increase above the license tax rate levied on October 1
1971, for license taxes levied at a flat rate may be up t~
100 percent for occupational license taxes that are $100
or less; 50 percent for occupational license taxes that
are between $101 and $300; and 25 percent for occupa.
tionallicense taxes that are more than $300, Beginning
October 1, 1982, an increase may not exceed 25 percent
for license taxes levied at graduated or per unit rates,
Authority to increase occupational license taxes does
not apply to licenses granted to any utility franchised by
the municipality for which a franchise fee is paid,
(c) A license is not valid for more than 1 year and all
licenses expire on September 30 of each year, except
as otherwise provided by law,
:d in s, 125,011(1), or
levy and collect, by an
ng body of the county,
e tax up to 50 percent
osed under subsection
,) not apply to any reve.
tax imposed under this
additional license tax
erest-earning account,
county shall distribute
est, each fiscal year to
nated by the governing
ld implement a compre.
strategy through adver.
Id other sales and mar.
; an additional occupa-
,ubsection may not be
,ther provisions of this
from a county occupa.
(2) Any business license may be transferred to a
new owner, when there is a bona fide sale of the busi.
ness, upon payment of a transfer fee of up to 10 percent
of the annual license tax, but not less than $3 nor more
than $25, and presentation of the original license and
evidence of the sale,
(3) Upon written request and presentation of the
original license, any license may be transferred from one
location to another location in the same municipality
upon payment of a transfer fee of up to 10 percent of the
annual license tax, but not less than $3 nor more than
$25,
(4) If the governing body of the county in which the
municipality is located has levied an occupational
license tax or subsequently levies such a tax, the collec.
tor of the county tax may issue the license and collect
the tax thereon,
History,-s, 1, ell. 72-306; s, 1, ell. 73-144; s. 1, eh, 77-55; s, 55, ell, 80-274; s,
2, ell, 82-72; s, 5, eh, 93-180,
205.045 Transfer of administrative duties,- The
governing body of a municipality that levies an occupa-
tionallicense tax may request that the county in which
the municipality is located issue the municipal license
and collect the tax thereon, The governing body of a
county that levies an occupational license tax may
request that municipalities within the county issue the
county license and collect the tax thereon, Before any
local government may issue occupational licenses on
behalf of another local government, appropriate agree.
ments must be entered into by the affected local govern-
ments,
History,-s, 6, ell, 93-180,
205,053 Occupational licenses; dates due and
delinquent; penalties,-
(1) All licenses shall be sold by the appropriate tax
collector beginning August 1 of each year, are due and
payable on or before September 30 of each year, and
expire on September 30 of the succeeding year, If Sep-
tember 30 falls on a weekend or holiday, the tax is due
and payable on or before the first working day following
September 30, Provisions for partial licenses may be
made in the resolution or ordinance authorizing such
licenses, Licenses that are not renewed when due and
payable are delinquent and subject to a delinquency
penalty of 10 percent for the month of October, plus an
additional 5 percent penalty for each subsequent month
of delinquency until paid, However, the total delin.
quency penalty may not exceed 25 percent of the occu.
pational license tax for the delinquent establishment.
(2) Any person who engages in or manages any
business, occupation, or profession without first obtain.
ing a local occupational license, if required, is subject to
a penalty of 25 percent of the license due, in addition to
any other penalty provided by law or ordinance,
(3) Any person who engages in any business, occu.
pation, or profession covered by this chapter, who does
not pay the required occupational license tax within 150
days alter the initial notice of tax due, and who does not
obtain the required occupational license is subject to
civil actions and penalties, including court costs, reason.
able attorneys' fees, additional administrative costs
1547
LICENSES AND BUSINESS REGULATIONS
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ARTICLE I. IN GENERAL
Sees. 10-1-10-25. Reserved.
ARTICLE II. OCCUPATIONAL
LICENSE TAXES*
Sec. 10-26. Required.
It shall be unlawful for any person to engage in
any business coming within the scope of this
article without first obtaining an occupational
license therefor and paying the prescribed fee or
tax,
(Code 1974, g 8-20)
Sec. 10-27. License year established.
The license year for licenses required by this
article shall begin on the first day of October of
each year and end on the last day of September of
each year, on which latter day all licenses shall
expire,
(Code 1974, g 8-21)
Sec. 10-28. Limitation on term; half-year li-
censes.
No license required by this article shall be
issued for more than one (1) year nor for less than
one (1) year prior to the first day of April of each
year, after which date a license for six (6) months
may be issued on payment of one-half of the
amount of the annual license fee.
(Code 1974, g 8-22)
Sec. 10-29. License taxes established.
License taxes for businesses, professionals and
occupations shall be established by resolution of
the city commission and are on file in the building
department office.
(Code 1974, S 8-23)
State law reference-Due date when date falls on a
Saturday, Sunday or holiday, F,S, ~ 205,053(1),
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.Cross reference-Taxation, Ch, 18,
State law reference-Local occupational license taxes,
F,S, ch, 205.
Supp, No, 16
~ 10-32
Sec. 10-30. Transfer of license.
All licenses required by this article shall be
transferable with the approval of the building
department with the business for which the same
were issued when there is a bona fide sale or
transfer of the property used and employed in the
business as stock in trade, The original license
must be surrendered to and filed with the build-
ing department and a fee of three dollars ($3,00)
paid at the time of the application for such trans-
fer and such transfer, when approved, shall be of
the same force and effect as the original license,
(Code 1974, S 8-24)
State law reference-Transfer of licenses, F.S, ~ 205,043(c).
Sec. 10-31. Revocation.
Any license issued under the provisions of this
article may be revoked upon five (5) days' notice
by the building department after an opportunity
to be heard has been given the licensee when a
business other than that designated in the license
is conducted or operated, or where any business is
conducted in violation of this article or any other
ordinance of the city or law of the state,
(Code 1974, g 8-25)
Sec. 10-32. Delinquency penalty established.
(a) Those annual licenses not renewed by Oc-
tober 1 shall be considered delinquent and subject
to a delinquency penalty as follows:
(1) After October 1-10% of license fee,
(2) After November 1-15% of license fee.
(3) After December 1-20% of license fee,
(4) After January 1-25% of license fee.
(5) After February I-closing of business in
addition to any other penalty prescribed by
ordinance.
(b) Any person engaging in or managing any
business, occupation, or profession without first
obtaining the license provided for herein shall be
subject to a penalty of twenty-five (25) percent of
the license determined to be due in addition to
any other penalty provided by law or ordinance,
(c) No license required under this article shall
be issued to any person who has acquired a
business from someone owing a license fee here-
617