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HomeMy WebLinkAbout07-058 ? , ORDINANCE NO. 07-058 AN ORDINANCE AMENDING ARTICLE II OCCUPATIONAL UCENSE TAXES AND REGULATION OF CHAPTER 1-12 OF THE CODE OF ORDINANCES OF ST. LUCIE COUNTY, FLORIDA, AMENDING SECTION 1-12-36 ("GENERAL BUSINESS") TO CORRECT A SCRIVENER'S ERROR, IN THE BIENNIAL INCREASE FOR GENERAL BUSINESSES EMPLOYING FIVE (5) OR FEWER EMPLOYEES; PROVIDING FOR CONFUCTING PROVISIONS, SEVERABIUTY, EFFECTIVE DATE AND CODIFICATION. WHEREAS, the Board of County Commissioners ("Board") of St. Lucie County, Florida, has made the following determinations: 1. Section 205.032, Florida Statutes, provides for a county to adopt to levy an occupational license tax for the privilege of engaging in or managing any business, profession, or occupation with its jurisdiction. 2. Section 205.0535, Florida Statutes, authorizes the Board of County Commissioners to reclassify businesses, professions, and occupations and establish new rate structures following the review of the existing classification and rate structure by an Equity Study Commission. 3. On April 24, 1994, the Board adopted Resolution No. 94-99 which established an Equity Study Commission to review the County's then existing occupational license taxes and recommend to the Board any revisions to the classifications and rate structure deemed appropriate. 4. On September 14, 1995, the Board adopted Ordinance No. 95-05 which incorporated the recommendations of the Equity Study Commission. 5. Subsection 205.0535(4), Florida Statutes, authorizes a county which has adopted a reclassification and revision ordinance pursuant to Subsections 205.0535(2) and (3), Florida Statutes, to increase the rates of local occupational license taxes by up to five percent (5'7'0) every other year. 6. On October 1, 2000, the Board adopted Ordinance No. 00-06 which clarified certain provisions of the occupational license tax ordinance, provided for the deposit of seventy percent (70'7'0) of the County's proceeds from the taxes to be deposited into the St. Lucie County Economic Development Trust Fund, and increased taxes as provided under Subsection 205.0535(4), Florida Statutes. 7. On August 2, 2005, the Board adopted Ordinance No. 05-014 which amended the occupational license tax ordinance in accordance with Subsection 205.0535(4), Florida Statutes, to further increase the occupational license taxes by an additional five percent (5'7'0). Stl"ueI< tkl"6Ugk passages are deleted. Underlined passages are added. -1- SEADWIN M. FRY, Jr., CLERK OF THE CIRCUIT COURT INT LUCIE COUNTY FILE # 314072612/0512007 at 04:11 PM OR BOOK 2912 PAGE 498 500 Doc RECORDING: $27.00 - Type: ORDN 8. On September 4, 2007, this Board adopted Ordinance No. 07-016 which amended Article II, Chapter 12 of the St. Lucie County Code of Ordinances to rename the local occupational license to the business tax in accordance with Chapter 2006-152, Laws of Florida, and provide for the biennial increase in the amount of the tax pursuant to Section 205.0535(4), Florida Statutes. 9. As amended in Ordinance No. 07-016, Section 1-12-36 ("General Business") contained a scrivener's error in the calculation of the increase for general businesses employing five (5) or less employees. 10. It is necessary to further amend Section 1-12-36 ("General Business") to correct this scrivener's error retroactive effective to October 1, 2007 to coincide with the effective date of the 2007 increases. PART A. SECTION 1-12-36 ("GENERAL BUSINESS"), OF CHAPTER 1-12 OF THE CODE OF ORDINANCES IS AMENDED TO READ AS FOLLOWS: Section 1-12-36. General Business. There is hereby created a new general business classification. Except as provided herein, every person engaged in a business in St. Lucie County shall pay a license tax of twenty-seven dollars and fifty- five cents ($27.55). Provided, however, that a business employing five (5) or fess fewer employees shall pay a tax of fifteen dollars and ninety ten cents ($15.90 $15.10). This will include every person engaged in the practice of any profession who offers his service either directly or indirectly to the public for a consideration whether or not such endeavor is required by law. Every person engaged in a profession, business or occupation regulated by law where licensing and qualification standards are required shall display and exhibit to the tax collector the business tax receipt for the current year prior to the tax collector issuing business tax receipt pursuant to this chapter. A business tax receipt shall not be required where a person, although licensed by law under a regulatory statute, is prohibited from engaging in a profession, business or occupation unless under the direct supervision of another person, individual or corporation. Every individual or group of individuals who operates a branch office, or any professional corporation which operates an office in which a profession is practiced, shall obtain a business tax receipt for each office in which the profession is practiced. PART B. CONFLICTING PROVISIONS In the event that any provision of this Ordinance is found to be contrary to any other St. Lucie County Ordinance which regulates the same subject matter, then in said event, the more restrictive Ordinance shall apply. PART C. SEVERABILITY The provisions of this Office are severable, and it is the intention to confer the whole or any part of the powers herein provided for. If any of the provisions of this Ordinance shall be held Strucl( through passages are deleted. Underlined passages are added. -2- unconstitutional by any Court of competent jurisdiction, the decision of such Court shall not affect or impair any remaining provisions of this Ordinance. It is hereby declared to be the legislative intent that this Ordinance would be adopted had such unconstitutional provision not been included therein. PART D. EFFECTIVE DATE This Ordinance shall take effect retroactively on October 1, 2007. PART E. ADOPTION After motion and second, the vote on this Ordinance was as follows: Chairman Chris Craft AYE Vice Chairman Joseph E. Smith AYE Commissioner Paula A. Lewis AYE Commissioner Charles Grande AYE Commissioner Doug Coward AYE PART F. CODIFICA TION Provisions of this Ordinance shall be incorporated in the Code of Ordinances of St. Lucie County, Florida, and the word "ordinance" may be changed to "section", "article", or other appropriate word, and the sections of this Ordinance may be renumbered or relettered to accomplish such intention; provided, however, that Parts B through F shall not be codified. PASSED AND DULY ADOPTED this 20th day of November, 2007. ATTEST: Strud< tkreugk passages are deleted. Underlined passages are added. BOARD OF COUNTY COMMISSIONERS ST. LUCIE CO N , F IDA BY: -3-