CITY OF
COMMUNITY DEVELOPMENT DEPARTMENT
TO: Mayor and City
Commission
FROM: Richard D. Sala,
City Manager
BY: Tammy
Reed-Holguin, Community Development Director
DATE: May 29, 2007
SUBJECT: First
Amendment
to change the terminology throughout the City Code referring to occupational
license tax to local business tax and occupational license to local business
tax receipt and South Florida Building Code to Florida Building Code and to
amend Chapter 86, sections 29-32, “Business Licenses and Regulations” relating
to conditions, transfers and penalties and change all references in Chapter 86 from
City Clerk to Community Development Department.
Last year, the Florida Legislature enacted Chapter 2006-152, Laws of Florida, which amended Florida Statutes to change references to “occupational licenses” to “local business tax receipts”. The new law did not change any of the regulations relating to local government collection of business fees, but merely changed the terminology associated with this revenue source. Because of the new language in the statutes, it is necessary to amend the City’s Code of Ordinances, so that its references are consistent with the terminology used in Florida Statutes. It is also recommended that all references to South Florida Building Code throughout the City’s Code of Ordinances be changed to Florida Building Code to be consistent with the adopted terminology.
During the City’s Equity Study process in 1995, several proposed changes were identified that may improve the application and licensure process for local business tax (occupational licenses). Many of these changes have been implemented administratively and were found to be effective. It is the administration’s recommendation that these processes be codified within Chapter 86, sections 29-32.
The attached Ordinance does not make any substantive changes to the City’s Code relating to the charges levied on local businesses. Rather, it updates the terminology throughout the Code of Ordinances to be consistent with the revised Florida Statutes and with the current municipal processes for issuance of the local business tax receipts.
RECOMMENDATION:
The City Administration
recommends Commission’s approval on first reading of the attached ordinance amending
the City of
AN
ORDINANCE OF THE CITY OF NORTH LAUDERDALE, FLORIDA AMENDING THE CITY CODE OF
ORDINANCES TO REPLACE ALL REFERENCES TO THE TERM “OCCUPATIONAL LICENSE TAX”
WITH “LOCAL BUSINESS TAX” AND ALL REFERENCES TO THE TERM “OCCUPATIONAL LICENSE”
WITH “LOCAL BUSINESS TAX RECEIPT” THROUGHOUT THE CITY’S CODE OF ORDINANCES, AND
TO SPECIFICALLY AMEND CHAPTER 86 TO BE CONSISTENT WITH STATUTORY LANGUAGE, TO
REPLACE ALL REFERENCES IN CHAPTER 86 TO CITY CLERK WITH COMMUNITY DEVELOPMENT
DEPARTMENT, AND TO AMEND SECTIONS 86-29 THROUGH 86-32 RELATING TO CONDITIONS,
TRANSFERS AND PENALTIES; TO REPLACE ALL REFERENCES TO THE SOUTH
FLORIDA BUILDING CODE WITH FLORIDA BUILDING CODE THROUGHOUT THE CITY’S CODE OF
ORDINANCES, PROVIDING FOR CONFLICTS,
SEVERABILITY, CODIFICATION AND AN EFFECTIVE DATE.
WHEREAS, the
2006 State of Florida legislature enacted Chapter 2006-152, Laws of Florida,
which provides for the change of the term “Occupational License” to “Local Business
Tax Receipt”; and
WHEREAS, the City Commission has determined that, in order
to be consistent with State Statutes, it is necessary to revise the City’s Code
of Ordinances in order to change the term “Occupational
License Tax” to “Local Business Tax” and the term “Occupational License” to “Local
Business Tax Receipt” ; and
WHEREAS, in
1995, as part of the Equity Study, the City identified other changes to the
City Code of Ordinances that would streamline and further define the
occupational licensing/local business tax process; and
WHEREAS, these
changes have been implemented administratively and have proven to be effective;
and
WHEREAS, it is
necessary to replace the term “South Florida Building Code” with the term “Florida
Building Code” throughout the Code, as some references to the previous building
code remain; and
WHEREAS, it is appropriate to
change all references to “City Clerk” to “Community Development Department”
throughout Chapter 86.
NOW,
THEREFORE, BE IT ORDAINED BY THE COMMISSION OF THE CITY
OF
Section 1. The
foregoing “Whereas” clauses are hereby ratified and confirmed as being true and
correct and is incorporated herein by this reference.
Section
2. The City of
Section
3. Chapter 86, entitled
“Business Licenses and Regulations,” Article II entitled “Business Licenses
(Occupational License Tax)” of the City’s Code of Ordinances is further amended
to replace references to the term “license fee” with “local business tax,” the
term “license” with “local business tax receipt” and the term “City
business/occupational license” with “Local Business Tax Receipt,” throughout
Chapter 86, Article II, of the City’s Code of Ordinances.
Section
4. The City of
Section
5. The City of
Section
6. Chapter 86, entitled
“Business Licenses and Regulations,” Article II entitled “Business Licenses
(Occupational License Tax),” Sections 86-29 through 86-32, are amended as
follows:
Sec. 86-29.
Conditions, procedures and requirements.
* * *
(7) Each business must secure a Federal
Employer Identification number or a Social Security number prior to the
issuance of a local business tax receipt.
(8) Each applicant for a local
business tax receipt must provide documentation of a fictitious name prior to
being issued a tax receipt in that name.
(9) All businesses applying
for a local business tax receipt must have an actual physical street
address. Businesses with only a post
office address (i.e.
(10) All requirements of
Sec. 86-30.
Expiration; half-year licenses local business tax receipt.
* * *
(c)An application fee of $30
will be assessed for all new and transfer local business tax receipts.
(d) An inspection fee of $65 per discipline up to
a total of $260 will be charged for occupational use inspections prior to the
issuance of a local business tax receipt.
(a) Upon written
request and presentation of the original license local business tax
receipt, any license local business tax receipt may be
transferred to another location in the city upon payment of a transfer fee of 10%
of the local business tax but not less than $3.00 nor more than $25.
However, alcoholic beverage licenses shall not be transferred.
(b) All business
licenses local business tax receipts may be transferred to a new
owner when there occurs a bona fide sale of the business and upon payment of a
transfer fee of 10% of the local business tax but not less than $3.00 nor
more than $25, presentation of the original license local
business tax receipt and evidence of the sale reasonably satisfactory to
the city manager. Any change in the type of business operated, change in the
use of the premises or installation of new signage shall result in the
enforcement of all provisions contained in this article relating to a new
business operation.
* * *
Sec. 86-32.
Penalty for late payment; failure to obtain license local business
tax receipt; enforcement.
* * *
(b)
There will be a penalty fee and a collection fee of $250 charged for all local
business tax receipts that are not paid within 150 days of receipt of the
initial notice.
(bc) Any
person engaging in or managing any business, occupation or profession without
first obtaining all necessary and required licenses local
business tax receipts, shall be subject to a penalty of 25 percent of the fees for the
period, in addition to any other penalty provided by this article or this Code.
(cd) Upon
discovery of an unlicensed a business or office being operated
within the city without a local business tax receipt, the city attorney
is hereby authorized and directed to file a municipal information for code
violations in a court of competent jurisdiction, or the city code enforcement
officer shall institute a municipal code violation before the code enforcement
board. Conviction shall result in the imposition of a penalty as provided in
section 1-7.
(de) The
city's code enforcement officers, as designated by the city manager, shall
investigate all business and occupations to determine whether or not a license
local business tax receipt has been lawfully processed and obtained for
such business or occupation.
(ef) Any
person refusing a code enforcement officer permission to investigate and inquire
for the purpose of determining whether such person has such license local
business tax receipt shall constitute a violation of this article.
(fg) It shall
be the duty of all persons, officers, agents, and employees of any corporation
or business to assure compliance with the provisions of this article.
Section
7. Each
and every other provision of the Code of Ordinances not herein specifically
amended, shall remain in full force and effect as originally adopted.
Section 8. All laws and ordinances
applying to the City of
Section 9. Should any section or
provision of this Ordinance or any portion thereof be declared by a court of
competent jurisdiction to be invalid, such decision shall not affect the
remainder of this Ordinance.
Section
10. The City Clerk is directed to forward a copy
of this Ordinance to the publisher of the City of
Section 11. Authority
is hereby given to codify this Ordinance.
Section 10. This Ordinance shall become
effective immediately upon adoption.
PASSED AND ADOPTED BY THE CITY COMMISSION OF THE
CITY OF
PASSED AND ADOPTED BY THE CITY
COMMISSION OF THE CITY OF
ATTEST: ____________________________________
MAYOR JACK BRADY
____________________________________
VICE MAYOR RICH MOYLE
___________________________________
PATRICIA VANCHERI, DEPUTY CITY CLERK
APPROVED AS TO FORM:
__________________________________
CITY ATTORNEY SAMUEL S. GOREN