HomeMy WebLinkAbout2006 12 11 Public Hearings 200 Ordinance 2006-23
CITY COMMISSION
ITEM 200
PUBLIC HEARING
December 11. 2006
Meeting
REQUEST: The Community Development Department - Customer Service Division and City
Attorney request that the City Commission hold a Public Hearing for Second Reading! Adoption
of Ordinance 2006-23, which amends the Winter Springs Code of Ordinances, changing the term
"occupational license tax" to "local business tax", consistent with Florida law.
PURPOSE: New legislation, effective Jan. 1, 2007, necessitates the change to make our
Code in conformance with State law.
APPLICABLE LAW AND PUBLIC POLICY
Section 2 (b). Article VIII. of the State Constitution.
Florida Statute Chapter 205 Local Business Taxes.
Florida Statute 166.041 Procedures for adoption of ordinances and resolutions.
Winter Springs Charter Section 4.15 Ordinances in General.
Winter Springs Code of Ordinances. Chapter 10. Licenses and Business Regulations.
Winter Springs Comprehensive Plan
CHRONOLOGY:
Nov. 27, 2006- 1st Reading Public Hearing of Ordinance 2006-23
Nov. 30,2006- Public Noticing in Orlando Sentinel of Public Hearing for 2nd ReadinglAdoption
Dec. 11, 2006- 2nd Reading Public Hearing and Adoption of Ordinance 2006-23
CONSIDERATIONS:
· During the 2006 Legislative session, the legislature unanimously passed House Bi111269 and
enacted Chapter Law 2006-152 which amends chapter 205 of the Florida Statutes, changing
the term "local occupational license tax" to "local business tax".
.
The occupational license tax is an annual business tax for all businesses, professionals,
independent contractors, and individuals who accept compensation for merchandise or
services who are located in the City.
.
The change does not impact a local government's ability to continue to impose a tax for the
privilege of engaging in a business or profession.
December 11, 2006
Public Hearing Item 200
Page 2 of 2
· The change is necessitated by consumer fraud, whereby the local occupational license (tax)
has been misrepresented as proof of competency to perform various repairs and services.
· As a result, the name of the tax has been changed from "Local Occupational License Tax" to
the "Local Business Tax" to eliminate fraudulent misrepresentations.
· The change in the Florida Statute becomes effective January 1,2007.
· Ordinance 2006-23 revises all uses of the antiquated term within the Winter Springs Code of
Ordinances and replaces it with the new term.
FINDINGS:
(1) The code revision is in compliance with all procedural requirements and terms
established by Florida Statutes; and
(2) The code revision is in compliance with all procedural requirements established by
City Code; and
(3) The code revision is consistent with the city's comprehensive plan.
STAFF RECOMMENDATION:
Staff recommends that the City Commission hold a Public Hearing for Second
Reading/Adoption of Ordinance 2006-23, which amends the Winter Springs Code of
Ordinances, changing the term "occupational license tax" to "local business tax", consistent with
Florida law.
ATTACHMENTS:
A- Noticing
B- Ordinance 2006-23
COMMISSION ACTION:
ATTACHMENT A
ORDINANCE 2006-23
ATTACHMENT B
ORDINANCE NO. 2006-23
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF WINTER SPRINGS, FLORIDA, AMENDING
ARTICLE II OF CHAPTER 10, LICENSES AND BUSINESS
REGULATIONS, OF THE WINTER SPRINGS CODE OF
ORDINANCES TO CHANGE THE TERM "OCCUPA TIONAL
LICENSE TAX" TO "LOCAL BUSINESS TAX RECEIPT"
CONSISTENT WITH FLORIDA LAW; MAKING
CONFORMING AMENDMENTS TO CHAPTER 2,
ADMINISTRATION, CHAPTER 5, TREE PROTECTION AND
PRESERVATION, CHAPTER 9, LAND DEVELOPMENT,
CHAPTER 10, LICENSES AND BUSINESS REGULATIONS,
AND CHAPTER 19, UTILITIES; PROVIDING FOR THE
REPEAL OF PRIOR INCONSISTENT ORDINANCES AND
RESOLUTIONS, INCORPORA TION INTO THE CODE,
SEVERABILITY, AND AN EFFECTIVE DATE.
WHEREAS, the City is granted the authority, under Section 2(b), Article vm, of the State
Constitution, to exercise any power for municipal purposes, except when expressly prohibited by
law; and
WHEREAS, Chapter 205, Florida Statutes, authorizes the City to impose an occupational
license tax for the privilege of engaging in a business or profession within the City's jurisdiction;
and
WHEREAS, what a particular charge is named by the City is not dispositive of its correct
characterization; and
WHEREAS, some unscrupulous persons present a local occupational license to consumers
as proof of competency to perform various repairs and services; and
WHEREAS, because local consumers may be victimized by these representations, the
Florida legislature enacted Chapter Law 2006-152, amending Chapter 205, Florida Statutes, to
change the term "occupational license tax" to "local business tax"; and
WHEREAS, the City desires to amend Article II, Chapter 1 0 of the City Code to reflect this
change in terminology consistent with Florida law; and
WHEREAS, the City Commission of the City of Winter Springs, Florida, hereby finds this
Ordinance to be in the best interests of the public health, safety, and welfare of the citizens of Winter
Springs.
BE IT ORDAINED by the City Commission of the City of Winter Springs, Seminole
City of Winter Springs
Ordinance No. 2006-23
Page 1 of 12
County, Florida, as follows:
Section 1. Recitals. The foregoing recitals are hereby fully incorporated herein by this
reference as legislative findings and the intent and purpose of the City Commission of the City of
Winter Springs.
Section 2. Code Amendment. Chapter 10, Licenses and Business Regulations, of the Code of
Ordinances, City of Winter Springs, Florida, is hereby amended as follov.mtlerlined type indicates
additions and 5tJ.lkcont type indicates deletions, while asterisks (* * *) indicate a deletion from this
Ordinance of text existing in Chapter 10. It is intended that the text in Chapter 10 denoted by the
asterisks and set forth in this Ordinance shall remain unchanged from the language existing prior to
adoption of this Ordinance):
CHAPTER 10. LICENSES AND BUSINESS REGULATIONS
***
ARTICLE II. OCCUPATIONAL LICENSE TAXES LOCAL BUSINESS TAX
RECEIPTS
***
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 oecnpcrtionallkcn5c a local business tax receipt therefor and paying
the prescribed fee or tax.
Sec. 10-27. License Receipt year established.
The licen5e receipt year for licenses local business tax receipts 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 alllken5e5 receipts shall expire.
Sec. 10-28. Limitation on term; half-year licenses receipts.
No licen5e local business tax receipt 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 receipt for six (6) months may be issued on payment of one-half of the amount of the annual
license receipt fee.
Sec. 10-29. License Local business tax receipts taxes established.
Uce1l5e Local business taxes for businesses, professionals and occupations shall be
City of Winter Springs
Ordinance No. 2006-23
Page 2 of 12
established by resolution of the city commission and are on file in the building department office.
Sec. 10-30. Transfer of license receipt.
Alllice.nse.s local business tax receipts 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
originallicmsc receipt must be surrendered to and filed with the building department and a fee of
three dollars ($3.00) paid at the time of the application for such transfer and such transfer, when
approved, shall be of the same force and effect as the originallic.e.nse. receipt.
Sec. 10-31. Revocation.
Any license local business tax receipt 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 gi ve.n the licchsce provided to the receipt holder when a business other than that designated in
the license receipt 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.
Sec. 10-32. Delinquency penalty established.
(a) Those annual licenses receipts not renewed by October 1 shall be considered
delinquent and subject to a delinquency penalty as follows:
(1) After October 1--10% oflieense receipt fee.
(2) After November 1--15% of licc.nse receipt fee.
(3) After December 1--20% of license. receipt fee.
(4) After January 1--25 % of license receipt fee.
(5) After February l--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 lkc.nsc. local business tax receipt provided for herein shall be subject to
a penalty of twenty-five (25) percent of the license receipt determined to be due in addition
to any other penalty provided by law or ordinance.
(c) No license local business tax receipt required under this article shall be issued to any
person who has acquired a business from someone owing a license receipt fee hereunder for
the business until the delinquent license receipt fees are paid, provided however, that part or
City of Winter Springs
Ordinance No. 2006-23
Page 3 of 12
all of the increase may be rebated by action of the city commission.
Section 3. Conforming Amendments to Chapter 2. The following conforming amendments
are hereby made to Chapter 2, Administration, of the Winter Springs Code of Ordinances (underlined
type indicates additions and stlikeout type indicates deletions, while asterisks (* * *) indicate a
deletion from this Ordinance of text existing in Chapter 2. It is intended that the text in Chapter 2
denoted by the asterisks and set forth in this Ordinance shall remain unchanged from the language
existing prior to adoption of this Ordinance):
CHAPTER 2. ADMINISTRATION
***
ARTICLE III. BOARDS, COMMITTEES, COMMISSIONS
***
DIVISION 2. CODE ENFORCEMENT
***
SUBDIVISION B. CITATIONS
***
Sec. 2-69.4. Schedule of violations.
(a) Violation of the following city codes or ordinances is a civil infraction for which a
citation may be issued:
TABLE INSET:
Section Title Class
*** *** ***
10- 26 No oc.:;npationallice,nse, local II
business tax receipt
*** *** ***
Section 4. Conforming Amendments to Chapter 5. The following conforming amendments
are hereby made to Chapter 5, Tree Protection and Preservation, of the Winter Springs Code of
Ordinances (underlined type indicates additions anckttikeouttype indicates deletions, while asterisks
City of Winter Springs
Ordinance No. 2006-23
Page 4 of 12
(* * *) indicate a deletion from this Ordinance of text existing in Chapter 5. It is intended that the
text in Chapter 5 denoted by the asterisks and set forth in this Ordinance shall remain unchanged
from the language existing prior to adoption of this Ordinance):
CHAPTER 5. TREE PROTECTION AND PRESERVATION
***
Sec. 5-4. Permit required for tree removal and land clearing; separate violations; criteria;
contractor permit required.
***
(e) Contractor license required; contractor obtaining permits. Any person or entity
engaged in the business of tree removal or pruning shall be licensed by the city on an annual
basis. Licenses may be obtained from the city by completing an application prepared by the
city and paying the required license fee. The license application shall contain at a minimum
the name, address, and telephone number of the contractor and a copy of the contractor's
oCGnp.rtional lic{,nsc local business tax receipt and proof of liability and workers'
compensation insurance. It shall be unlawful for any person or entity to engage in the
business of tree removal or pruning within the City of Winter Springs without a license
required under this subsection. It shall also be unlawful for any such person or entity to fail
to obtain a permit on behalf of a property owner pursuant to section 5-4(a) of this chapter.
Section 5. Conforming Amendments to Chapter 9. The following conforming amendments
are hereby made to Chapter 9, Land Development, of the Winter Springs Code of Ordinances
(underlined type indicates additions and strikeotlt type indicates deletions, while asterisks ( * * *)
indicate a deletion from this Ordinance of text existing in Chapter 9. It is intended that the text in
Chapter 9 denoted by the asterisks and set forth in this Ordinance shall remain unchanged from the
language existing prior to adoption of this Ordinance):
CHAPTER 9. LAND DEVELOPMENT
***
ARTICLE VIII. IMPACT FEES
***
DIVISION 2. TRANSPORTATION FACILITIES
***
Sec. 9-386.7. Road impact fee rate schedule.
City of Winter Springs
Ordinance No. 2006-23
Page 5 of 12
Any person may determine their road impact fee by using the fee rate schedule presented in
Exhibit "B" [following this division] and hereby adopted, and as may be amended from time to time.
The fee rate schedule is presented for the convenience of the public and may be used in lieu of the
independent method of calculation set forth in section 9-386.8. The fee rates have been calculated
using the method of calculation presented in section 9-386.8 using recognized accepted trip
generation rates based upon acceptable national and local averages. For the convenience of the public
the fee rates which are based on trip generation have been converted to dollar amounts per unit of
development, i.e., per dwelling unit, per one thousand (1,000) square feet, per room, etc., depending
upon the type or classification of land development. The road impact fee is determined by the
following provisions:
***
(7) In order to take advantage of subsection (4), (5) or (6) (above) and pay impact fees
only for the net increase in development activity, the applicant shall provide reasonably
sufficient evidence that the previous land use or activity was actually maintained on the site
at any time during the five-year period prior to the date of application for the new
development approval. Such evidence may include proof of utility records, records for the
use sought to be shown, or other documentation. Occnpationallicense Local business tax
receipt issuance is not of itself substantial proof.
***
ARTICLE X. CONCURRENCY ADMINISTRATION AND EV ALUA TION
PROCEDURE
DIVISION 1. OVERVIEW AND EXEMPTIONS
***
Sec. 9-504. Change of use.
***
(c) The burden is on the applicant to provide reasonably sufficient evidence that the
previous use has been actively maintained on the site during the six (6) month period prior
to the date of application for the concurrency evaluation. Such evidence may include utility
records, records reflecting the use sought to be proven, and other relevant documents. An
occnpationalliccnsc local business tax receipt is not of itself sufficient proof of a particular
use, but may be used to support other evidence of a use maintained on a site.
Section 6. Conforming Amendments to Chapter 10. The following conforming amendments
are hereby made to Chapter 10, Licenses and Business Regulations, of the Winter Springs Code of
Ordinances omderlined type indicates additions and stJ:ikcont type indicates deletions, while asterisks
City of Winter Springs
Ordinance No. 2006-23
Page 6 of 12
(* * *) indicate a deletion from this Ordinance of text existing in Chapter 10. It is intended that the
text in Chapter 10 denoted by the asterisks and set forth in this Ordinance shall remain unchanged
from the language existing prior to adoption of this Ordinance):
CHAPTER 10. LICENSES AND BUSINESS REGULATION
***
ARTICLE III. SEXUALLY ORIENTED BUSINESSES AND ADULT
ENTERTAINMENT ESTABLISHMENTS
***
Sec. 10-55. Definitions.
The following words and phrases defined in this section and used in this article shall have
the meaning herein prescribed, unless the context clearly suggests otherwise.
***
Commercial or pecuniary gain: Operated for commercial or pecuniary gain shall be
presumed for any establishment which has received an occnpationalliecl1se a local business tax
receipt. For the purposes of this article, operation for commercial or pecuniary gain shall not depend
on actual profit or loss. An establishment which has an oeetlplrtionallkel1se a local business tax
receipt or an establishment which advertises itself as a type of adult entertainment establishment
shall be presumed to be "operated for commercial or pecuniary gain."
***
Sec. 10-68. Annual license fee.
***
(b) The annual license fees are declared regulatory in nature, collected for the purpose
of examination and inspection of adult entertainment establishments and sexually oriented
businesses under this article and the administration thereof. This annual license fee is hereby
declared to be revenue neutral in that the city will incur a greater annual cost to license and
monitor an adult entertainment establishments and sexually oriented businesses compliance
with this article. These regulatory fees are in addition to, and not in lieu of, the oectlpational
licenses local business taxes imposed by the Winter Springs City Code or state law and other
land development or regulatory fees associated with general commercial activities and
locations.
***
City of Winter Springs
Ordinance No. 2006-23
Page 7 of 12
Sec. 10-80. Commercial bodily contact establishments provisions.
In addition to all general requirements of this article pertaining to adult entertainment
establishments and sexually oriented businesses contained in this article, a commercial bodily
contact establishment, regardless of whether it is licensed under this article, shall:
(1) Operate only from a fixed physical location which is set forth on its sexually oriented
business license and all required occnpationalliccl1scs local business tax receipts.
***
Sec. 10-81. Escort service.
In addition to all general provisions pertaining to adult entertainment establishments and
sexually oriented businesses contained in this article, an escort service, regardless of whether
licensed under this article, shall:
***
(7) Each escort service shall ensure that every escort and worker of the escort service is
provided with a copy of the escort service's license and carries it while working as an escort
for the service, and displays said license upon the request of any law enforcement officer or
the city manager or his designee. In addition to a copy of the escort service's license, each
escort service shall ensure that each escort has an occtlpationallicense a local business tax
receipt to engage in the occupation of escort within the city and that they carry said license.
receipt while working, and displays said license receipt upon the request of any law
enforcement officer or the city manager or his designee. Notwithstanding the foregoing, an
escort or worker of an escort service who is a paid employee for whom taxes and social
security payments are withheld and paid by the licensed escort service and who is not an
independent contractor may substitute and carry a copy of the sexually oriented
business/escort service license of the employing escort service only, provided that worker
records as required by this article are created and maintained by the licensed escort service.
(8) If a meeting with or the service of a customer occurs at a location not open to the
public, then the escort shall check in with the on duty manager of the premises in person
where the meeting or service occurs or begins prior to meeting or servicing a customer and
advise the manager of the following; names of the escort(s), the escort service and
customer(s); the escort's time of arrival and estimated time of departure; and a copy of the
escort service's sexually oriented business license and the escort's own ocetlpationalliceHsc
local business tax receipt, if applicable, and the location of the meeting within the structure.
Sec. 10-88. Records--Unlawful provisions.
City of Winter Springs
Ordinance No. 2006-23
Page 8 of 12
(d) It is unlawful for a worker at or of an adult entertainment establishment or sexually
oriented business, regardless of whether licensed under this article, to fail to obtain, carry or
produce for inspection by a law enforcement officer upon request, an ocwpationallicGnsG
a local business tax receipt for the occupation in which the worker is engaged; provided,
however, that a worker of an adult entertainment establishment or sexually oriented business
who is a paid employee for whom income taxes and social security payments are withheld
and paid by the establishment and who is not an independent contractor shall not be required
to obtain an o"wp.rtionallic~nsc a local business tax receipt or their own adult entertainment
establishment/sexually oriented business license.
***
Sec. 10-90. Special prohibitions relating to escorts and escort services--Unlawful provisions.
It is unlawful for any escort, escort service or worker of an escort service, regardless of
whether licensed under this article, to commit any of the following acts or for an operator of an
escort service regardless, of whether licensed thereunder, to knowingly permit, suffer, aid, assist or
allow any escort or escort service worker to commit any of the following acts:
(1) To enter a hotel, motel or other place of temporary lodging for the purpose of meeting
or providing services to a customer without immediately upon entering such hotel, motel or
other place and prior to meeting the customer making personal face-to-face contact with the
on duty manager at the front desk or reception area and providing that person with the
following information:
***
b. A copy of the escort service's sexually oriented business license and, if
applicable, the escort's occnpationalliccnsc local business tax receipt;
Sec. 10-93. Occupational licenses Local business tax receiptslhome occupations.
(a) The city manager or his designee may take such steps as may be necessary to ensure
that the oCGnplltionalliccm~G local business tax is paid by only such individuals and entities
that are lawfully permitted in accordance with the provisions of this article.
***
ARTICLE IV. AMUSEMENTS
***
City of Winter Springs
Ordinance No. 2006-23
Page 9 of 12
Sec. 10-115. Slot machines and devices.
***
(c) Slot machine or device prohibited.
***
(2) No occtlpational liccn5c5 local business tax receipt shall be issued by the city
for any business, enterprise, or organization that proposes to operate a slot machine
or device in the city and no occnpationallicc115c local business tax receipt shall be
issued by the city for a slot machine or device.
***
ARTICLE V. PEDDLERS AND SOLICITORS AND MISCELLANEOUS SALES
Sec. 10-136. Transient or itinerant solicitors; permit required; prerequisite to issuance.
***
(b) The city manager is hereby authorized to issue a permit required by (a) above to
any person upon completion and submittal of an application accompanied by a fee of one
hundred dollars ($100.00) and providing for the following information:
***
(3) Valid state and/or local occnpationallkcn5c business tax receipt or work
permit issued to conduct commercial or business solicitations or the solicitation
for funds if applicable.
***
(c) The city manager shall deny or revoke the issuance of a permit for anyone or
more of the following reasons under this section if the applicant:
(3) Fails to maintain applicable state and/or local occtlpationallicc.u5c.(5)
business tax receipt(s) or their equivalent to conduct solicitations during the term
of the solicitation permit issued under subsection (b) above; or
***
Section 7. Conforming Amendments to Chapter 19. The following conforming amendments
are hereby made to Chapter 19, Utilities, of the Winter Springs Code of Ordinances (underlined type
City of Winter Springs
Ordinance No. 2006-23
Page 10 of 12
.
indicates additions and sttikeont type indicates deletions, while asterisks (* * *) indicate a deletion
from this Ordinance of text existing in Chapter 19. It is intended that the text in Chapter 19 denoted
by the asterisks and set forth in this Ordinance shall remain unchanged from the language existing
prior to adoption of this Ordinance):
CHAPTER 19. UTILITIES
***
ARTICLE V. STORMW ATER MANAGEMENT UTILITY
*'* *
Sec. 19-174. High risk screening.
***
(c) The high risk screening program shall require:
***
(4) Recording and maintaining both an electronic database and a hardcopy file.
a. The database is updated by:
i. Adding potential generators from new businesses that apply
for a city or county occupational license local business tax receipt;
Section 8. Repeal of Prior Inconsistent Ordinances and Resolutions. All prior inconsistent
ordinances and resolutions adopted by the City Commission, or parts of prior ordinances and
resolutions in conflict herewith, are hereby repealed to the extent of the conflict.
Section 9. Incorporation Into Code. This Ordinance shall be incorporated into the Winter
Springs City Code and any section or paragraph, number or letter, and any heading may be changed
or modified as necessary to effectuate the foregoing. Grammatical, typographical, and like errors
may be corrected and additions, alterations, and omissions, not affecting the construction or meaning
of this ordinance and the City Code may be freely made.
Section 10. Severability. If any section, subsection, sentence, clause, phrase, word or provision
of this Ordinance is for any reason held invalid or unconstitutional by any court of competent
jurisdiction, whether for substantive, procedural, or any other reason, such portion shall be deemed
a separate, distinct and independent provision, and such holding shall not affect the validity of the
remaining portions of this Ordinance.
City of Winter Springs
Ordinance No. 2006-23
Page 11 of 12
Section 11. Effective Date. This Ordinance shall become effective immediately upon adoption
by the City Commission of the City of Winter Springs, Florida, and pursuant to City Charter.
ADOPTED by the City Commission of the City of Winter Springs, Florida, in a regular
meeting assembled on the _ day of , 2006.
JOHN F. BUSH, Mayor
ATTEST:
ANDREA LORENZO-LUACES, City Clerk
Approved as to legal form and sufficiency for
the City of Winter Springs only:
ANTHONY A. GARGANESE, City Attorney
First Reading:
Second Reading:
Effective Date:
City of Winter Springs
Ordinance No. 2006-23
Page 12 of 12