HomeMy WebLinkAbout05-014
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ORDINANCE NO. 05-014
AN ORDINANCE AMENDING ARTICLE II OCCUPATIONAL
LICENSE TAXES AND REGULATION OF CHAPTER 1-12 OF THE
CODE OF ORDINANCES OF ST. LUCIE COUNTY, FLORIDA; ;
AMENDING SECTION 1-12-26 (SAME - FARM, GROVE,
HORTICULTURAL, FLORICULTURAL, TROPICAL PISCICUL TURAL
AND TROPICAL FISH FARM PRODUCTS), SECTION 1-12-27
(ADVERTISING SPACE RENTERS), SECTION 1-12-28
(AMUSEMENT DEVICES), SECTION 1-12-39 (HOTELS,
APARTMENT HOTELS, MOTELS, ETC.), SECTION 1-12-30
(CAFES, RESTAURANTS AND OTHER EATING
ESTABLISHMENTS), SECTION 1-12-31 (CONTRACTING),
SECTION 1-12-32 (INSURANCE ADJUSTERS), SECTION 1-12-
33 (MANUFACTURING, PROCESSING, QUARRYING AND
MINING), SECTION 1-12-34 (PAWNBROKERS), SECTION 1-12-
36 (GENERAL BUSINESS), SECTION 1-12-37 (RETAIL STORE
LICENSE), SECTION 1-12-37 (RETAIL STORE LICENSE),
SECTION 1-12-38 (TRADING, ETC., IN TANGIBLE PERSONAL
PROPERTY), SECTION 1-12-39 (VENDING MACHINES), SECTION
1-12-41 (TRAVELING JUNK DEALERS), TO INCREASE THE
ANNUAL LICENSE FEE BY FIVE PERCENT (5%) PURSUANT TO
SECTION 205.0535, FLORIDA STATUTES; PROVIDING FOR
CONFLICTING PROVISIONS, SEVERABILITY, 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 205.0536, 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.
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EDWIN M, FRY, Jr" CLERK OF THE CIRCUIT COURT
SAINT LUCIE COUNTY
FILE # 268266608/0812005 at 09:14 AM
OR BOOK 2325 PAGE 138 - 146 Doc Type: ORDN
RECORDING: $78,00
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'Yo) 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'Yo)
of the County's proceeds from the taxes to be deposited into the St, Lucie County Economic
Development Trust Fund, and increased taxes a provided under Subsection 205.0535(4), Florida
Statutes.
7. In accordance with Subsection 205.0535(4), Florida Statutes, this Board has
determined that it is appropriate to further increase the occupational license taxes by an additional
five percent (5'Yo),
PART A.
ARTICLE II. OCCUPATIONAL LICENSE TAXES AND REGULATIONS OF
CHAPTER 1-12 OF THE CODE OF ORDINANCES IS AMENDED TO READ AS
FOLLOWS:
Section 1-12-26.
Same-Farm, grove, horticultural, floricultural, tropical piscicultural and
tropical fish farm products.
(a) All farm, grove, horticultural, floricultural, tropical piscicultural and tropical fish farm
products and products manufactured therefrom, except intoxicating liquors, wine or beer, shall be
exempt from license tax, when the same is being offered for sale or sold by the farmer or grower
producing such products. The management of wholesale farmers' produce markets shall have the right
to pay a license tax of tW€l'It'f fi\'€ dollars ($25,00) twenty-six dollars and twenty-five cents ($26.25)
that will entitle its stall tenants to deal in agricultural and horticultural products without obtaining
individual licenses, but individual licenses shall be required of such tenants unless such license is
obtained for the market.
(b) Every person, other than nonprofit cooperative associations, engaged in the business
of packing, processing or canning agricultural products not grown by him, shall for each place of
business pay a license tax of €ight dollars and tv..€nty fi'y'€ c€nts ($8.25) eight dollars and sixty-five
cents ($8.65), plus on€ dollar and €ighty fi't'€ c€nts ($1.85) one dollar and ninety cents ($1.90) for each
five (5) persons employed thereat; provided such licenses shall not exceed twenty fi't'€ dollars twenty
six dollars and 25 cents.
Section 1-12-27.
Advertising space renters.
Every person renting for profit advertising space in or on any boat, car, bus, truck or other
vehicle shall pay a license tax of ol'l€ dollar and €ighty fiv€ c€nts ($1.85) one dollar and ninety cents
($1.90) for each such boat, car, bus, truck or other vehicle operated by him,
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Section 1-12-28.
Amusement devices.
(a) Every person who operates for a profit any game, amusement or recreational device,
contrivance, or facility not otherwise licensed by some other law of the state shall pay a license tax of
eight dollars al'lð twel'lt'f five cel'lts ($8.25) eight dollars and sixty-five cents ($8,65) on each such
game, amusement or recreational device, contrivance or facility,
(b) Any person who operates any of the above devices for profit under the sponsorship of
a merchant, hopping center or merchant's association, charitable, religious or educational institution
shall be licensed under this section. This license shall be good for one location only; however, the
licensee may return to the same location during the same license year without obtaining an additional
license other than for any additional devices.
Section 1-12-29.
Hotels, apartment hotels, motels, etc.
(a) Every person engaged in the business of renting accommodations, except nontransiently
rented apartment houses shall pay for each place of business an amount of seventy-five cents ($0.75)
for each room. However, no such establishment shall pay less than eight dollars al'lð twel'lty five cel'lts
($8.25) eight dollars and sixty-five cents ($8.65) for such license, The room count to be used in this
section shall be the same as used by the division of hotels and restaurants of the department of
business regulation,
(b) No license shall be issued to any business coming under the provisions of this section
until a license has been procured for such business from the division of hotels and restaurants of the
department of business regulation.
Section 1-12-30.
Cafes, restaurants and other eating establishments.
(a) Every person engaged in the business of operating a restaurant, café, snack bar, take
out service, dining room, drive-in eating establishment or other public eating place, whether operated
in conjunction with some other line of business or not, except dining rooms in licensed public lodging
establishments shall pay a license tax based on the number of people for whom he has seats or
accommodations for the service or consumption of food t anyone time, in accordance with the following
schedule:
(1) Zero to thirty (30) seats, eighteel'l dollars al'ld sevel'lt"f five cel'lts ($18.75)
nineteen dollars and sixty-five cents ($19.65),
(2) Over thirty-one (31) seats, twenty five dollars ($25.00) twenty-six dollars and
twenty-five cents ($26.25),
(b) The seating capacity and classifications used by the division of hotels and restaurants
of the department of business regulation shall be used in this section.
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Section 1-12-31.
Contracting.
(a) Each person who contracts or sub-contracts to construct, alter, repair, dismantle or
demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or engages in the business of
construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts,
sewers, water and gas mains must obtain a license as a contractor. The license tax shall be determined
by the maximum number of persons actually employed or to be employed during the license year in the
county in which the work is performed and shall be at the following rate:
(1) From one to ten (10), eleveR dollars aRd tweRty fi'Ie ceRts ($11.25) eleven dollars
and eighty cents ($11.80),
(2) For eleven (11) to twenty (20), tweRt'f two dollars aRd fifty ceRts ($22.50)
twenty-three dollars and sixty cents ($23.60).
(3) Over twenty-one (21), tweRt'f Hie dollars ($25.00) twenty-six dollars and
twenty-five cents ($26.25),
(b) In determining the number of persons employed, all principals shall be deemed
employees and be included in the calculation.
Section 1-12-32.
Insurance adjusters.
All persons acting as insurance adjusters shall pay a license fee of eight dollars Md tweRt'f fi·.¡e
ceRts ($8.25) eight dollars and sixty-five cents ($8.65), The provisions of this section shall not apply
to insurance agents,
Section 1-12-33.
Manufacturing, processing, quarrying and mining.
(a) Every person engaged in the business of manufacturing, processing, quarrying or mining
must obtain a license under this section, The amount of the license tax shall be determined by the
maximum number of persons actually employed, or to be employed, during the license year in the county
in which the work is performed and shall be at the following rates:
(1) One to ten (10) employees, eighteeR dollars aRd seveRt'f five ceRts ($18.75)
nineteen dollars and sixty-five cents ($19.65).
(2) Over eleven (11) employees, tweRty five dollars ($25.00) twenty-six dollars and
twenty-five cents ($26.25),
(b) No license shall be required under this section where the manufacturing, processing,
quarrying or mining is incidental to and part of some other business classification for which a license
is required by this chapter and is carried on at the place of business licensed under such classification.
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Section 1-12-34.
Pawnbrokers.
(a) Pawnbrokers shall keep a complete and true record of all transactions, showing from who
each article of their stock was purchased or pledged, the date of the transaction and the date and to
whom each article was sold, which record shall at all times be subject to the inspection of all police or
peace officers.
(b) Any person violating the provisions of this section shall be guilty of a misdemeanor.
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 five dollars ($25.00)
twenty six dollars and twenty-five cents ($26,25), Provided, however, that a business employing five
(5) or less employees shall pay a tax of fourteen dollars and forty three (14.43) fifteen dollars and
fifteen cents ($15.15), 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 license for the current year prior to the tax collector issuing an occupational license
pursuant to this chapter. An occupational license 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 license each office in which the profession
is practiced,
Section 1-12-37.
Retail store license.
(a) For the privilege of conducting, engaging in and carrying on the business of a retailer
as defined in this section, there is hereby levied and assessed upon every person or association of
persons as herein defined, for each store located and operated within this state by such person or
association of persons, an annual license tax in the sum of twel'lty five and 0/100 ($25.00) dollars
twenty-six dollars and twenty-five cents ($26.25).
(b) The following words, terms and phrases when used in this section have the meaning
ascribed to them, except where the context clearly indicates a different meaning.
Retailer includes every person engaged in the business of making sales at retail. Such term
shall not include bulk plants or filling stations engaging principally in the sale of gasoline and other
petroleum products; ice plants or ice dealers engaging principally in the sale of ice; bakeries and other
manufacturing or processing plants selling on the products manufactured or processed therein; or
restaurants, cafes, cafeterias, hotels and liquor stores; provided, however, that where food or
intoxicating liquors are sold in connection with a principal business, but only incidental thereto, such
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principal business shall not be exempt from the license tax imposed therein; provided, further, that,
incidental sales not otherwise excepted in this subsection made by a licensed wholesaler to consumers
at wholesale rices, shall not be construed to be retail sales unless such sales exceed five (5) percent
of such wholesaler's total sale.
Retail sale or sale at retail means any sale to a consumer or to any person for any purpose
other than for resale in the form of tangible personal property; provided, that, no sale shall be
construed to be a retail sale where goods, wares and merchandise are sold in wholesale quantities at
wholesale prices by licensed wholesale dealers under standing orders or through outside salesmen as
distinguished from sales of small packages at retail prices or is sold in wholesale quantities and at
wholesale prices or is sold in wholesale quantities and at wholesale prices to any governmental
institution, subdivision or agency.
Section 1-12-38.
Trading, etc., in tangible personal property.
(a) Every person engaged in the business of trading, bartering, serving, or selling tangible
personal property, as owner, agent, broker or otherwise, shall pay a license tax of ~ight€~1'I dollars al'ld
S~V€l'It'f fiv~ C~l'Its ($18.75) nineteen dollars and sixty-five cents ($19.65) which shall entitle him to
maintain one (1) place of business, stationary or movable, and shall pay fifteen dollars and seventy-five
cents ($15.75) for each additional place of business; provided that the license for each bulk plant or
depot of wholesale dealers in petroleum products shall be tW€l'Ity fiv~ dollars ($25.00) twenty-six
dollars and twenty-five cents ($26,25), Vehicles used by any person for the sale and delivery of
tangible personal property at wholesale from his established place of business on which a license is paid
shall not be construed to be separate places of business, and no license may be levied on such vehicles
or the operators thereof as salesmen or otherwise,
(b) No license shall be required under this section where the trading, buying, bartering,
serving or selling of tangible personal property is a necessary incident of some other business
classification for which an occupational license is required by this article and is carried on at the place
of business licensed under such other classification, nor shall this section apply to any person engaged
in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products.
Section 1-12-39.
Vending machines.
(a) As used in this section, the following words shall have the meanings set forth in this
paragraph (a)
Laundry equipment means any equipment necessary for the operation of a coin-operated
laundry, including, washers, dryers, pressing or ironing machines and soap, bleach and laundry bag
dispensing machines.
Merchandise vending machines means any machine, contrivance or device which is set in motion
or made or permitted to function by the insertion of a coin, slug, token or paper currency and dispenses
merchandise without the necessity of replenishing the device between each operation.
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Merchandise vending machine operator means any person who operates for a profit thirty-five
(35) or more merchandise vending machines.
Service vending machine means any machine, contrivance or device which is set in motion or
made or permitted to function by the insertion of a coin, slub, token or paper currency and which
dispenses some service or amusement.
Service vending machine operator means any person who operates for a profit thirty-five (35)
or more service vending machines.
(1) Merchandise vending machines, eignt dollars and twenty five cents ($8.25) eight
dollars and sixty-five cents ($8.65) for each machine; provided that when any merchandise vending
machine is located in and operated only in a place of business for which a license has been duly issued
for trading, buying, bartering, serving or selling tangible personal property under this article or other
laws of this state, the license tax thereon shall be tnree dollars ($3.00) three dollars and fifteen cents
($3.15) for each machine.
(2) Merchandise vending machines operators, twenty five dollars ($25.00) twenty-
six dollars and twenty-five cents ($26.25) for the privilege of engaging in such business and shall
further pay an annual license tax of seventy five cents ($0.75) eighty-five cents ($0.85) for each
machine,
(3) Service vending machines, eigkt dollars ðI'Id se't'enty five cents($8.75) nine
dollars and fifteen cents ($9.15) for each machine.
(4) Service vending machine operators, twenty five dollars ($25.00) twenty-six
dollars and twenty-five cents ($26.25) for the privilege of engaging in such business, and shall further
pay an annual license tax of one dollar and eigkt'f cents ($1.80) one dollar and eighty-five cents ($1.85)
for each machine.
(5) Laundry equipment, seventy-five cents ($0.75) for each piece of equipment.
(6) Coin-operated radio, television and similar devices installed in businesses
providing housing accommodations for the traveling public, tnirteen dollars ($13,00) thirteen dollars
and sixty-five cents ($13.65) for coin-operated radios, television sets, vibrating mattresses or similar
devices installed in guestrooms in hotels, tourist homes, tourist courts, rooming houses and other
businesses providing housing accommodations for the traveling public, and further pay an annual license
tax of thirty cents ($0.30) for each machine.
(7) Penny vending machines, seventy-five cents ($0.75) for each machine.
(c)
section:
The following vending machines and lockers are exempt from the tax provided by this
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(1) All vending machines which dispense only United States postage stamps,
unadulterated Florida produced citrus juices or newspapers are hereby exempt from the payment of
any excise or license tax levied by the state or any county, municipality or other taxing districts
thereof.
(2) Penny operated vending machines located in licensed places of business and
dispensing only nuts, citrus juices and other food products.
(3) Coin-operated parcel checking lockers and toilet locks used in railroad, bus,
airport stations, or depots, and in hotels, boarding houses, restaurants and rest rooms for the
convenience of the public.
Section 1-12-41.
Traveling junk dealers.
Each person who travels from place to place purchasing junk shall pay a license tax of €igl-lt€€rI
dollars arid S€'t'€rlty fiv€ cerlts ($18.75) nineteen dollars and sixty-five cents ($19.65) and shall, before
leaving any municipality, submit to the appropriate law enforcement agency a list of the junk he has
purchased, together with the names and permanent addresses of the persons from whom purchased.
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
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 on October 1, 2005.
PART E.
ADOPTION
After motion and second, the vote on this Ordinance was as follows:
Chairman Frannie Hutchinson
Vice Chairman Doug Coward
AYE
AYE
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Commissioner Joseph E. Smith
Commissioner Paula A. Lewis
Commissioner Chris Craft
AYE
AYE
AYE
PART F.
CODIFICATION
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.;:;(,7 o!
,2005.
ATTEST:
Yh
.¡./
;
Chairman
APPROVED TO FORM AND
CORRE
BY:
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