HomeMy WebLinkAbout2003 10 13 Regular 500 Agreement County's Occupational License FeeCOMMISSION AGENDA
ITEM 500
Consent
Information
Public Hearin
Re ular X
October 13, 2003
Meeting
MGR. /5/ /Dept. ,~~
REQUEST:
The Community Development Department requests that the City Commission review and adopt
an Interlocal Agreement for the City of Winter Springs to collect the County's Occupational
License Fee.
PURPOSE:
This agenda item is needed to implement an Interlocal Agreement between the county and the
city that will authorize the city to collect the county's occupational license fees for individuals
who own businesses within the city of Winter Springs. The issuance of county licenses by the
city would assure that both the county fees and city fees are collected at the same time that
application is made.
APPLICABLE LAW AND PUBLIC POLICY:
Section 205.045, Florida Statutes, allows 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 agreements
must be entered into by the affected local governments.
CHRONOLOGY:
May 13, 2003 - Seminole County adopted ordinance 2003-22 providing for a new system
of business, professional and occupational classifications and tax structure
as well as creating a new section 45.3 authorizing transfers of certain
administrative duties through interlocal agreement.
July 15, 2003 Copy of the interlocal agreement and ordinance 2003-22 received from the
county.
October 13, 2003
Regular Item
August 6, 2003 Revised copy of interlocal agreement received from the county.
August 14, 2003 Copy of interlocal agreement sent to city attorney Anthony Garganese.
September 5, 2003 City of Winter Springs attorney completed his review of the interlocal
agreement and determined it was acceptable requiring one modification to
section 3 of the agreement.
September 8, 2003 City Attorney's comments sent to Paul Warsicki, county's Assistant Tax
Collector.
City of Casselberry and Longwood signed their interlocal agreements and
commenced collection of occupational license taxes for the current license
year.
CONSIDERATIONS:
The issuance of county occupational licenses by the city would afford citizens the saving of time
and effort by having one stop shopping.
The county will pay the city $2.50 for each new license or renewal issued as compensation for
the City's administrative expenses.
The county will also allow the city to retain all penalties assessed and collected in connection
with delinquencies for late payments of licenses.
The city has the option under the interlocal agreement to revise the agreement once per year
beginning in October if the administrative cost to issue the county occupational license goes up.
The city currently performs the collection of impact fees for new single family residence and
commercial construction for the county.
The City of Casselberry and Longwood have started issuing licenses for the county for license
year 2003-2004.
The City Attorney Anthony Garganese has reviewed the documents and provided his comments
on September 5, 2003, requesting section three of the interlocal be modified to clarify the
language as it pertains to the fees the county is willing to pay.
FUNDING:
The source of funding for annual operations will be processing fees. The first year set up cost
will have to be funded by the city.
There will be a one time set-up cost the first year including:
Modification of the Munis system to incorporate the county's license unto the city's license. This
change will cost the city approximately $2,200.
October 13, 2003
Regular Item
The city will need to fund from the General Fund 16 hours of over time which equates to
approximately $400.00 to manually input the data from the county into the Munis database,
merge the files between the city and the county and cleanup the existing data base.
Currently the city has 1039 licenses in the database that we collect for. Applying the $2.50 fee
from the county for renewals will equate to $2,600.
BUDGET IMPACT:
We do not anticipate any significant increase in expenses to provide this service. It will take one
year of experience to determine the actual cost. If after one year of experience we determine that
cost exceeds revenues, we can renegotiate the reimbursement rate from the county.
Budget First Year Future Years
Revenue $2,600 $2,600
Expense 2 6000-
$0.00 $2,600
RECOMMENDATION:
Staff recommends that the City Commission Approve the Interlocal Agreement for transfer of
administrative duties for issuance, collection and enforcement of occupational license taxes.
ATTACHMENTS:
A- Interlocal Agreement
B- County Ordinance 2003-22
CITY COMMISSION ACTION:
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AGREEb~NT BETDaEEN THE CITY OF WINTER SPRINGS AND SEMINOLE COUNTY
PROVIDING FOR TRANSFER OF ADMINISTRATIVE RESPONSIBILITIES RELATIVE TO
COLLECTION AND ENFORCEMEN'P OF OCC[7PATIONAL LICENSE TAXES
THIS AGR~'~'*~'~' (the "Agreement") is made and entered into this
day of 2003, between the CITY OF WINTER SPRINGS,
a municipality incorporated under the laws of the State of Florida,
whose address is 1126 E. State Road 434, Winter Springs, Florida 32708,
(the "CITY") and SEbIINOLE COUNTY, a political subdivision of the State
of Florida, whose address is Seminole County Services Building, 1101
East First Street, Sanford, Florida 32771, (the "COUNTY").
W I T N E S$ E 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 "Ordinance") 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
WHEREAS, 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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WSEREAS, 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 COUNTY
as well as result in improved efficiency and enforcement of
collections of COUNTY occupational license taxes; and
WSEREAS, 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 COUNTY;
NOW, TID;REP'ORE, 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 CITY;
(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
electronic and/or digital medium deemed compatible with the public
records laws of the State of Florida, including particularly Chapter
1B-26, Florida Administrative Code, or successor 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 new license or
renewal;
(ii) THREE and NO/100 DOLLARS ($3.00) for each transfer or
issuance of a duplicate occupational license;
(iii) alT 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
any one 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 COVENANTS 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 1, 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 "A" 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 its obligations under this
Agreement.
SECTION 5. DESIGNATED ADTlINISTRATIVE 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:
Andrea Lorenzo-Luaces, City Clerk by and through
Sylvia Denson, Occupational License Specialist
1126 E. S.R. 434
Winter Springs, FL. 32708
Tel: 407 327-5964
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Fax: 407 327-4755 ~ `~,/
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
C c `C '~ /''l~9rvi14-C /~
Each Party reserves the right to designate another official to be
the point of contact without 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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a record of confirmation of receipt of such transmission must be
maintained. Notice to a Party shall be deemed received and effective
three (3) days from the date of mailing or on the same day of
transmission if sent by e-mail or facsimile. A copy of such notice
shall be attached as an exhibit to this Agreement on and after the
effective date of the change.
SECTION 6. INDENII~TIFICAT20N AND INSURANCE. Each Party is
responsible for all personal injury and property damage attributable
to the negligent acts or omissions of that Party and its officers,
employees, and agents thereof. The Parties further agree that nothing
contained herein shall be construed or interpreted as denying to
either Party any remedy or defense available to such Party under the
laws of the State of Florida; the consent of the State of Florida or
its agents and agencies to be sued; or a waiver of sovereign immunity
of the State of Florida beyond the waiver provided in Section 768.28,
Florida Statutes.
SECTION 7. INSURANCE AND BONDING REQVIREN~NTS. CITY AND COUNTY
shall both be responsible for maintaining adequate insurance coverage
against claims by third persons arising from the mishandling of
occupational license issuance matters including wrongful denial
thereof, other mishandling, malfeasance or misappropriation of moneys
collected in connection therewith. Those persons employed by both
Parties with responsibility for the collection, custody and
disbursement of the public funds under this Agreement shall be bonded
in an amount sufficient to cover foreseeable losses in connection with
potential misappropriation of said funds.
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SECTION 8. 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 first level of resolution
will be the CITY'S Director of Finance 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 County 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 commence litigation unless and until all attempts
at alternative dispute resolution as set forth herein have been
exhausted.
SECTION 9. EQUAL OPPORTUNITY E1~LOYD~N'P. Both CITY and COUNTY
shall assure that no person shall be excluded on the grounds of race,
color, creed, national origin, handicap, age, or sex from participation
in, denied the benefits of, or be otherwise subjected to discrimination
or sexual harassment in any activity pursuant to this Agreement.
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SECTION 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 il. 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 MA~7EURE. 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, A1~NDMaVTS 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. ASSIGNI~N'P/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. SINDINC3 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. PIIBLIC 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
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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.
SECTION 19. SEVERAHILITY. 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 services 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. E7~ISITB. 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 executed this
instrument for the purposes herein expressed.
A EST : CI Y OF WINTER SPRIP3GS
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y; ..
DREA L ZO-LUACES, City Clerk BUSH, Mayor
Date: October 13, 2003
Approved as to form and legality
For th use and reliance of the
City of inter Springs, Florida only.
ANTHONY GARGANESE
City Attorney
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' ATTEST:
MARYANNE MORSE
Clerk to the Board of
County Commissioners of
Seminole County, Florida.
For the use and reliance
of Seminole County only.
Approved as to form and
legal sufficiency.
County Attorney
AS/lpk
8/4/03
interlocal w WS re occ license
BOARD OF COUNTY COMMISSIONERS
SEMINOLE COUNTY, FLORIDA
By:
DARYL G. MCLAIN, Chairman
Date:
As authorized for execution
by the Board of County Commissioners
at their 20
regular meeting.
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ORDINANCE NO. 2003- 22
~';,A-C_ UfZ,D,Nav~~
SEMINOLE COUNTY,-FLORIDA
AN ORDNANCE PERTAINING TO OCCUPATIONAL LICENSE TAXES
IN SEMINOLE COUNTY,. FLORIDA; AMENDING SECTION 45.1 OF
THE SEMINOLE.COUNTY CODE; REPEALING EXISTING SECTION
45.2 OF SAID CODE; PROVIDING FOR A NEW SYSTEM OF
BUSINESS, PROFESSIONA,T, AND OCCUPATIONAL
CLASSIFICATIONS AND TAX STRUCTURE TO BE CODIFIED A3 A
'NEW SECTION 45.2 OF. THE .CODE; REPEALING EXISTING
SECTION 45.3 OF SAID CODE; CREATING A NEW SECTION 45.3
AUTHORIZING TRANSFERS OF CERTAIN ADMINISTRATIVE DUTIES
THROUGH INTERLOCAL AGREEMENT; PROVIDING FOR
.CODIFICATION; PROVIDING FOR SEVERABILITY AND PROVIDING
AN EFFECTIVE DATE.
WHEREAS,. the Legislature of the. State of Florida enacted
Section 205.0535, Florida Statutes, providing for a new
methodology for reclassification of businesses and .occupations,
and restructuring of occupational license-taxes as of October 1,
1995 .and thereafter; and
WHEREAS, Section 205.0535, .Florida Statutes, requires that
Seminole County (the "County") establish and appoint an Equity
Study Commission of the purpose of reviewing and. approving any
proposed reclassifications and restructuring. of local
occupational license taxes.; and
WHEREAS, Seminole County heretofore appointed an Equity
Study Commission who met, discussed, reviewed and approved of
the restructuring and reclassification plan as detailed in -this
Ordinance; and
WHEREAS, the County finds that. simplification of the
current, cumbersome and archaic classification system into a new
CERTIFIED COPY
MARYANNE MORSE
CLERK OF CIRCUIT COURT .
1 SE OLE C NTY. F ORf A
BY
DE TY CLE K
system. of only two (2) classifications is in the best interest
of the citizens. of .Seminole County by virtue of facilitating
more efficient administration and enforcement of collection of
said taxes; and
WHEREAS, the new classification and tax structure presented
in this Ordinance is intended to be revenue neutral, producing
approximately the same annual,~aggregate occupational license
tax dollars realized in .the immediately preceding fiscal years.;
and
WHEREAS, the new rate. structure and .simplified
reclassification conforms to the maximum allowable adjustments
described in Section 205.0535(3), Florida Statutes; and
WHEREAS, providing authority for entering. into interlocal
agreements with municipalities in Seminole County to .issue the
County's occupational license and collection of the taxes
thereon will afford citizens the opportunity for savings of~~
time, effort and enhanced convenience in obtaining ;an
occupational license while affording the County opportunity for
more effective enforcement of said tax; and
WHEREAS, the Economic Impact Statement. required by the
Seminole. County Home Rule Charter with regard to the economic
impacts of the provisions of this Ordinance has been prepared and
made available for review in accordance with the requirements of
the Charter,
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NOW .THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COI~IlrII33IONERS OF SEMINOLE COUNTY, ~ FLORIDA:
Section 1. Short Title. This Ordinance shall be known and
referred to as the "Occupational License Tax Ordinance of 2003".
Section 2. Authority. This Ordinance is enacted under the
authority of Section 1(g), Article VIII of the Constitution of
the State of Florida, Chapters 125 and 205,- Florida Statutes,
and under the authority of the general Home Rule Power of the
County of Seminole:
Section 3. Purpose. The purpose of this Ordinance is to
reform and simplify occupational license tax classifications and
rates. in order to promote fairness, equity, and improved
efficiency in the levying, collection and enforcement of the
tax.
Section 4. Scope. -This Ordinance shall. be applied and
enforced 'within all areas of Seminole County pursuant to section
205.032, Florida Statutes.
Section 5. Amendment of Section- 45.1, Seminole County
Code. Section 45.1 is hereby amended to read as follows:
Sec.. .45.1 Levy of tax; general .penalty for non-payment;
disallowance of refunds.
(a) Seminole County hereby levies an occupational license
tax for the .privilege of engaging in or managing any business,
profession, or occupation within Seminole County and authorizes
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the .issuance. of occupational licenses as authorized by Chapter
205, Florida Statutes. A11 licenses issued under this Code
shall be annual licenses which shall commence running on October
1, on which date they shall have been paid for, and shall expire
on September 30 of the following year. The sale of such.
licenses shall commence on the date set forth by section
205.053(1), Florida Statutes, or any successor statute and shall
be due and payable as .prescribed by section 205.053(1), Florida
Statutes. If a license is issued after October 1, but before
.April 1 of the following year, the applicant shall pay the
entire appropriate annual license tax. If a license is issued
after March 31, but before October 1 of the year in which -the
license elapses, the applicant shall- pay one-half (.1 /2) the
annual appropriate license tax, provided no delinquency exists.
(b) Pursuant to section 205.053(1), Florida Statutes,
occupational licenses that are not renewed when due and ayable
are deemed delinquent and shall be subject to a enalty equal to
ten percent (10%) of the tax for the month of October and an
additional five ercent (5%) for each moth thereafter u to a
maximum. penalty of twenty. five ercent (25%) of the tax
Pursuant to section 205.053(2), Florida Statutes, ersons
engaging in any business, profession or occupation without first
obtaining an occupational license shall be subject to a ~enalt~
equal to twenty five percent (25%) of the license tax due. The
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foregoing . notwithstanding, the penalty authorized by secti
on
205.053 (3) , Florida- Statutes, for failure to t7av A rPrn7; rGrl
occupational license tax within one hundred fifty. (150) days of
the initial notice of the tax due is hereby- set at TW0 HUNDRED
FIFTY AND NO/100 DOLLARS ($250.00). In the event, the County
enters into_ an interlocal a reement with any munici ality for
the transfer. of administrative duties relative to issuance of
County occupational licenses and collection of related taxes as
authorized hereinafter, such interlocal a reement may allow for.
the municipality to retain such enalty to hel defray the
administrative costs attributable to its duties under that
agreement.
(c) Occupational license taxes paid to the County shall
not be refundable for any reason other than denial of an
application for a license or renewal thereof or clerical error
Section 5. Classifications of Business,. Occupations and
Professions. Section 45.2,. Seminole County Code, is hereby
repealed in its entirety and replaced with a new Section 45.2
which shall read as follows:
Sec. 45.2 Classifications subject to .tax.
Unless specifically exempted in whole or in part from the
levy- and collection of occupational license taxes by Sections
205.054, 205.063, 205..064, 205.065, 205.162, 205.171, 205.191,
205.192, 205.193, and 616.12(2) or successor statutes thereto,
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or such other exemptions as may hereafter be created by
enactment of the State Legislature, the following
classifications shall be subject to an occupational .license tax
in the manner set forth below. -
There shall be two (2) classifications of businesses,
professions and occupations for purposes of occupational license
.tax levy and collection as follows:
(a) There shall be a Class "A", Non-regulated Business,
Profession, or. Occupation. This classification shall include
all businesses,- professions, or occupations which-.are not
required to hold- any license, certification, or registration
with any branch, department, agency or authorized licensing
board of the United States Government or the State'of Florida,
.and which are not subject to regulation by any other ordinance
of the County or any municipality therein. The annual
occupational license tax for all Class "A" licenses shall be
TWENTY-FIVE AND NO/100 DOLLARS ($25.00).
(b) There shall be a Class "B", Regulated Business,
Profession or Occupation. This classification. shall include all
businesses, professions, and occupations for which a license,
certification, or .registration is required by any branch,
department, agency or authorized licensing board of the United
States Government, the State of Florida, or which are subject to
regulation under any other ordinance of Seminole County or any
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municipality therein. The annual occupational license tax for
all Class "B" licenses shall be FORTY-FIVE AND NO/100 DOLLARS
(545.00).
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(c) All business entities and individuals engaging in any
occupation or profession shall only be required to purchase one
(1) occupational license from the County for .each business
location; even if such individual person or business. entity
shall engage in-more than one (1) business, profession, or
occupation under his, her, or its name at that location. If at
least one of that entity's or person's business, occupational,
or professional activities qualifies as a Class. "B" regulated
business, profession, or occupation, then he, she, or it shall
be issued a Class "B" occupational license.
(d) All new applicants. for an occupational. license which
are within the. Class- "B" regulated business, profession, or
occupation shall be required to produce all Federal, State, or
local licenses, certifications, or registrations as a condition
precedent to the issuance of any County occupational license.
Subsequent production of such other licenses, certifications, -or
registrations for renewals. of an occupational license shall be
as required by Florida Statues in effect at the time of renewal.
Section 7. Repeal of Existing Section 45.3, Seminole
County Code and Enactment of A New -Section 45.3 Authorizing
Transfer of Administrative Duties. Section '45.3, Seminole
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County Code, entitled "Sections of Florida Statutes Saved From
Repeal" is hereby repealed and replaced with an all new Section
45.3 authorising the County to enter into interlocal agreements
.with municipalities for issuance ~of County occupational licenses
and collection of taxes thereon, which new section shall read as
follows:
Section 45.3 Transfer of Administrative Duties
Pursuant to the authority of section 205.045, Florida
Statutes (2082), the County may hereafter enter into an
interlocal agreement with -any municipality within Seminole
County for the' purpose of having the municipality issue the
County's occupational licenses, collect and remit the taxes
thereon. Such interlocal agreement may allow for reasonable
compensation to the municipality for its expenses in assuming
such duties and responsibilities. No transfer of administrative
duties shall occur prior to the: time the requisite interlocal
agreement becomes effective.
Section 8. Codification. It is the intention of the Board
of County Commissioners that the provisions of this Ordinance
shall become and be made a part of the Seminole County Code and
that the word "ordinance" may be changed to "section",
"article", or other appropriate word or phrase .and the sections
of this Ordinance may be renumbered or re-lettered to accomplish
such intention; providing, however, that Sections l through 4,
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and Sections 8 .through 10 of this Ordinance shall not be
codified.
Section 9. Severability. If any provision of this
Ordinance or the application thereof to any person or
circumstance is held invalid, it is the intent of the Board of
County Commissioners that the invalidity shall not affect other
,provisions or applications of this Ordinance which can be given
effect without the invalid provision or application, and to this
end_the provisions of this. Ordinance are declared severable.
Section 10. .Effective date.. .This Ordinance shall take
effect upon filing a copy of this Ordinance with the Florida
Department of State by the .Clerk of the Board of County
Commissioners.
ENACTED this 13th day of M~~ 2003.
ATTEST' V ... , ~ .
~~.~. OoelDOGCtu~ ~~ '~,
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!8 •
"'. ~ w'~.' 'Z~C
P M~SE~..
. ~ ., y .,~., w .
der '';#~ t,~ 13~b'~,az`d ~~of
%~lty Co~im,~~~~ilers of
.~-. .~ ,
's.~c~~ea,~~~u~t~, ~ Florida
BOARD OF COUNTY COMMISSIONERS
SEMINOLE COUNTY, FLORIDA
--~
DAR L G. MCLAIN, Chairman
AS/ga
4/24/03:
CAASOI\Ordinances\occupational license tax ord 2003.doc
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