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1111 BTR 5% Fee IncreaseORDINANCE NO. 1111 AN ORDINANCE OF THE CITY OF OKEECHOBEE, FLORIDA, AMENDING ARTICLE 11 LOCAL BUSINESS TAX, IN CHAPTER 50, TAXATION, OF THE CODE OF ORDINANCE FOR THE CITY OF OKEECHOBEE; PROVIDING FOR A 5 PERCENT INCREASE IN THE BUSINESS TAX RATE APPLICABLE TO ALL CATEGORIES OF LOCAL BUSINESS' AS SET FORTH IN SECTION 50 -59, LOCAL BUSINESS TAX SCHEDULE, IN ACCORDANCE WITH FLORIDA STATUTES CHAPTER 205.0535(4); PROVIDING FOR CORRECTION OF LANGUAGE WITHIN SECTIONS 50- 32 THROUGH 50 -59, BY REMOVING ALL REFERENCES RELATED TO THE TERM OCCUPATIONAL LICENSE, AND REPLACING WITH THE APPROPRIATE REFERENCE OF LOCAL BUSINESS TAX; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Chapter 50, Article II of the Code of Ordinances for the City of Okeechobee, Florida, provides for the imposition and regulation of Local Business Taxes, in accordance with Florida Statute Chapter 205; and WHEREAS, the City of Okeechobee completed a Business Tax Equity Study in 1995, and thereby permits the municipality to increase or decrease local business tax rates of up to 5 percent on alternating years, in accordance to Florida Statutes Chapter 205.0535(4); and WHEREAS, the City Council of the City of Okeechobee, has not increased the local business tax rates since the adoption of Ordinance No. 679 on July 27, 1995, and has determined it to be in the best interest of the City of Okeechobee to enact a 5 percent increase in the amount of the local business tax rate applicable to all categories of local business' as set forth in Section 50 -59 of the Code of Ordinances; and WHEREAS, by State Legislative action effective January 1, 2007, the term "Local Business Tax" was deemed to be more appropriate than "Occupational License Tax," and such action caused the City of Okeechobee to adopt Ordinance No. 977 on March 6, 2007, amending the same terminology within Chapter 50 of the Code of Ordinance. However, variations of the term occupational license were not entirely replaced throughout Sections 50 -32 through 50 -59 of the Code of Ordinances. In an effort to clarify conflicting terms, and to not cause confusion, all language pertaining to references of occupational license, or licensee, will be amended appropriately. NOW THEREFORE, be it ordained before the City Council of the City of Okeechobee, Florida; presented at a duly advertised public meeting; and passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City; that: SECTION 1: Section 50 -59 in Article II Local Business Tax, within Chapter 50 Taxation, of the Code of Ordinances of the City of Okeechobee, are hereby amended and adopted as follows: Section 50 -59. License Local Business Tax Schedule. The following enumeration of ii-eense local business taxes shall be paid to the City by the persons engaging in occupations, professions, trades, business, and pursuits named. The +reense local business tax is to be an annual tax, except as otherwise stated. Language to be added is underlined Language to be deleted is to be struck through Ordinance No. 1111 - Page 1 of 11 100 AGRICULTURE AND FORESTRY 101 Lawn /yard /landscape $30.00 $ 31.50 200 CONSTRUCTION Contractors: Contractors $ 75.00 $ 78.75 Subcontractor $ 50.00 $ 52.50 300 MANUFACTURING 301 Manufacturers $ 75.00 $ 78.75 302 Cement bulk plants $ 75.00 $ 78.75 400 TRANSPORTATION, COMMUNICATION, AND UTILITY SERVICES 401 Radio/TV stations $ 65.00 $ 68.25 402 Septic tank service $ 50.00 $ 52.50 403 Transportation: rail, bus and truck $ 85.00 $ 89.25 Utilities: 404 Electric $135.00 $141.75 405 Telephone $ 85.00 $ 89.25 406 Telegraph $ 85.00 $ 89.25 407 Refuse or trash removal company $100.00 $105.00 408 Cablevision $125.00 $131.25 500 RETAIL AND WHOLESALE SALES 501 Manufactured home sale $ 75.00 $ 78.75 502 Retail sales - not as primary business $ 25.00 $ 26.25 Retail sales - primary business: 503 1 -4,999 gross square feet $ 75.00 $ 78.75 504 5,000- 10,000 gross square feet $100.08 $105.00 505 10,001- 50,000 gross square feet $150.00 $157.50 506 Over 50,000 square feet $500.00 $525.00 507 Dealers, new and used (auto, boat, etc.) $ 75.00 $ 78.75 508 Gasoline dealers, liquid petroleum, etc. $- 60.00 $ 63.00 509 Gas plants (bulk) $ 85.00 $ 89.25 510 Bakeries $ 50.00 $ 52.50 511 Auction sales $150.00 $157.50 512 Florists $ X0.00 $ 52.50 513 Adult book/video entertainment $500.00 $525.00 600 EATING AND DRINKING PLACES 601 Bars /lounges /pubs $300.08 $315.00 Food Services: 602 1 -25 occupancy $ 30 00 $ 31.50 603 26 -149 occupancy $ 75 00 $ 78.75 604 150 -249 occupancy $175.00 $183.75 605 More than 250 occupancy $185.00 $194.25 606 Fast food service $225 00 $236.25 607 Delicatessen /snack bar $ 50.00 $ 52.50 700 FINANCE, INSURANCE AND REAL ESTATE 701 Banks /savings and loans /credit union $125.00 $131.25 702 Finance companies $125.00 $131.25 703 Abstract/title company $ 50.00 $ 52.50 704 Business /management/consulting $ 50.00 $ 52.50 705 Accounting /tax service $ 52.50 706 Bail bondsman $ 50.00 $ 52.50 710 insurance: 711 Each company writing $ 50.00 $ 52.50 720 Real estate $ 52.50 721 Real estate brokerage $ 50.00 $ 52.50 730 Mortgage broker: 731 Brokerage $ 50.00 $ 52.50 Language to be added is underlined Language to be deleted is to be struck Ordinance No. 1111 - Page 2 of 11 740 Investment firms: 741 Brokerage $ 50.00 $ 52.50 800 SERVICES 801 Advertising $ 50.00 $ 52.50 802 Answering service $ 30.00 $ 31.50 803 Car wash /detail service $ 30.00 $ 31.50 804 Catering business $ 35.00 $ 36.75 805 Cleaning /maintenance /janitor services $ 30.00 $ 31.50 806 Collection agency $ 35.00 $ 36.75 807 Court reporting service $ 50.00 $ 52.50 808 Detective agency $ 50.00 $ 52.50 809 Dry cleaners $ 50.00 $ 52.50 810 Employment agency $ 35 00 $ 36.75 811 Express /shipping company $ 36.75 812 Funeral home 5 85.00 $ 89.25 813 Health spas /exercise $ 50.00 $ 52.50 814 Job printing $ 50.00 $ 52.50 815 Laundries /Laundromats $ 35.00 $ 36.75 816 Locksmith $ 35.00 $ 36.75 817 Pest control service $ 50.00 $ 52.50 818 Photography studio $ 50.00 $ 52.50 819 Repair service - miscellaneous $ 36.75 820 Tanning beds /booths each $ 20 00 $ 21.00 821 Travel agency $ 50.00 $ 52.50 822 Upholstery shop $ 50.00 $ 52.50 823 Water treatment service $ 50.00 $ 52.50 824 Wrecker service $ 50.00 $ 52.50 825 Vehicle repair service $ 50.00 $ 52.50 826 Machine shop $ 50.00 $ 52.50 900 RECREATION FACILITIES 901 Amusement Park $- 2007$9 $210.00 902 Amusement Parlor $ 75 00 $ 78.75 903 Per machine additional $ 5.00 $ 5.25 904 Auto vending machine, each $ 5.00 $ 5.25 905 Bowling alley $ 85.00 $ 89.25 906 Golf course - 9 hole $ 75.00 $ 78.75 907 Second 9 holes $ 50.00 $ 52.50 908 Separate driving range $ 5.00 $ 5.25 909 Shows /circus /carnival, daily $-1 -00-$9 $105.00 910 Skating rink $100.00 $105.00 911 Theater - (1st screen) $100.00 $105.00 912 Each additional screen $ 50.00 $ 52.50 913 Pool tables (each) $ 20.00 $ 21.00 1000 RENTALS 1001 Automobile /truck /trailer $ 50.00 $ 52.50 1002 Apartment, multiple one -story dwelling, town house and condominiums $ 50.00 $ 52.50 Plus per unit charge $ 3.00 $ 3.15 1003 Equipment rental $ 50.00 $ 52.50 1004 Public lodging $ 25.00 $ 26.25 Plus per bed charge $ 1.00 $ 1.05 1005 Commercial property per unit rented $ 25.00 $ 26.25 1006 Warehouses $ 30.00 $ 31.50 1007 Mobile home parks $ 25.00 $ 26.25 Per space (additional) $ 2.00 $ 2.10 1009 Clothes rental $ 25.00 $ 26.25 1010 Video rental $ 50.00 $ 52.50 Language to be added is underlined Language to be deleted is to be struck through Ordinance No. 1111 - Page 3 of 11 2000 PROFESSIONAL 2001 Each person holding a professional license . . $ 50.00 $ 52.50 2002 Hospital /nursing home $ 55.00 $ 57.75 2003 Medical /dental facility $ 50.00 $ 52.50 2004 Barbershop /beauty shop $ 35 00 $ 36.75 2005 Each additional operator $ 18 00 $ 18.90 3000 NON- CLASSIFIED 3001 Auctioneers $ 75.00 $ 78.75 3002 Child care centers $ 50.00 $ 52.50 3003 Dance hall $ 75.00 $ 78.75 3004 Fortuneteller /palmist $275.00 $288.75 3005 News companies $150.00 $157.50 3006 Pawnbrokers $200.00 $210.00 3007 Studios, dance /karate $ 50.00 $ 52.50 4000 Any other business not listed above $ 50.00 $ 52.50 SECTION 2: Sections 50 -32 through 50 -58 in Article it Local Business Tax within Chapter 50, Taxation of the Code of Ordinances of the City of Okeechobee, are hereby amended and adopted as follows: Section 50 -32. License Local business tax imposed. (3) Any person who does not qualify under the provisions of subsections (1) or (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce where such license local business tax is not prohibited by Section 8 of Article I of the United States Constitution. Section 50 -33. Presumption of engaging in business; liability forlicerrse local business tax. In any prosecution under this article, any sign, advertisement, building occupancy of commercial property, directory listing or activity indicating that a business, calling, profession or occupation is being conducted at a location within the City, shall be prima facie evidence that the person is liable for a license local business tax and the burden shall be upon the defendant to rebut the same. Section 50 -34. License Local business tax expiration; limited to one year; partial -year ficettses local business taxes. All licenses local business taxes shall expire on September 30 of each year. No freense local business tax shall be issued for more than one year, and for each license local business tax obtained between October 1 and October 21, the full tax for one year shall be paid except as provided in this article, and for each license local business tax obtained between November 1 and September 30. The tax to be paid shall be calculated by adding the number of months from the month in which the premises to be taxed opens for business through the month of September and multiplying that sum by one - twelfth (1/12) of the full tax for one year for such license local business tax, but in no event shall less than one - twelfth (1/12) tax be paid for any license local business tax. Section 50 -35. Time for sale of = local business taxes; when due and payable. All freenses local business taxes shall be sold by the Department of Finance beginning August 1 of each year and shall be due and payable on or before September 30 and shall expire on September 30 of the succeeding year. The license local business tax may be paid on the first business day following the last day of the month without penalty, provided that the last day of the month falls on a weekend or holiday. Section 50 -36. Issuance of ifs local business tax. (a) No person shall engage in any business, profession, occupation, trade, Language to be added is underlined Language to be deleted is to be struck- ti`irough Ordinance No. 1111 - Page 4 of 11 amusement or industry within the City without first having procured a free-nse local business tax from the City which tieense shall be issued to each person on receipt of the amount provided and after any such qualifications, licenses, permits, or requirements have been met in accordance with City and all other governmental entities including County, Federal and State with the issuance or denial being finalized by the City. The receipt of license local business tax shall expire at the end of the period for which the lice-terse Iocai business tax is issued as specified in this article. All City franchise operations shall be required to maintain a :-- iocal business tax even if the office is not located within the City limits. (b) New fieense local business tax application. An applicant for ens-e a local business tax shall submit a completed application and a non- refundable administrative or processing fee of $10.00. Upon acceptance of a completed application, the application shall have approval from the building official for approval of proper zoning and building regulations, the fire department for inspection and compliance with the fire codes, the police department for compliance with the applicable safety codes, the local sanitation company for verification of garage solid waste disposal and the public utilities utility authority for compliance of water /sewer regulations. Each of the departments and companies listed in this section must have approved the application prior to issuance of freense the local business tax. (0) Whenever any business, occupation or profession shall fall into more than one of the classifications contained in the schedule set forth in this article, such occupation, business, or profession, shall be required to comply with the license local business tax requirement and to pay the +ieense local business tax imposed under or pertaining to each classification or privilege. Further, a license local business tax shall be obtained in the manner prescribed in this section for each branch establishment or location of the business within the City engaged in, as if each such branch, establishment, or location were a separate business. (d) For the retail sales classification, the City shall determine the square footage of each establishment subject to this tax ay measuring the interior gross floor dimensions of the establishment from wall to wall, and not excluding any interior partitions, restroom facilities, storage areas, counter space, display counters, or other interior structures. Any fie-en-see business may contest and appeal the determination of square footage by requesting the City to review, and recalculate, if necessary, the determination. If such procedure and determination is not satisfactory, the wee- business may then request to be placed on the agenda with the City Council, who shall hear the complaint, and whose decision shall be final. Section 50 -37. Prerequisites to issuance of certain yes local business taxes Each person required to pay a freense Iocai business tax by this article shall report ail information necessary for a proper determination of the amount, and type, of local business tax due. No : - - • _ _ - _ local business tax shall be issued to any person otherwise required by ordinance of the City or laws of the state to have a certificate of competency, a permit, or to have passed an examination before engaging in business or profession, until proof of such compliance is furnished to the City. Further, each applicant shall provide proof of ownership of the business, either by articles of incorporation, or compliance with the fictitious name statute, or when operating under the proper name of the applicant. Section 50 -38. Authority of city regarding fuses local business taxes. The City shall have the authority to make such investigation and inspection of the piace of business and records of the person required to pay the local business tax in order to verify any information received from the applicant, ascertain the type and size of business to determine type of +reense Iocai business tax, equipment, inventory, employees, or such other data as needed to process the Language to be added is underlined Language to be deleted is to be struck ti Ordinance No. 1111 - Page 5 of 11 fieerrse local business tax. The City shall have the authority, as may be permitted by law, to enter, free of charge, during business hours, any place of business in connection with which a fieerrse local business tax is imposed under this article, and to request exhibition of the last ffeense local business tax paid, and to produce such records and information as allowed in this article. If the applicant, after written request of the City, refuses to comply, or allow such investigation, the City, after due consideration of all information, concerning the business and activities of the applicant, may make an assessment of any taxes estimated to be due, and the amount so assessed, until otherwise verified by audit, shall be deemed to be the amount of license local business tax imposed. This shall not preclude the imposition of any other penalty as may be allowed by this article. Section 50 -39. Transfer of ii-ee-rrs business license tax. (a) No license local business tax shall be transferred from person to person or place to place, or the business name or classification changed except, upon the consent of the City in writing. (b) Any local business free -s-e tax may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of a transfer fee of up to ten percent of the annual ffeense local business tax, but not less than $3.00 nor more than $25.00, and presentation of the original license local business tax and evidence of the saie. (c) Upon written request and presentation of the original, license the local business tax, may be transferred from one location to another location in the City upon payment of a transfer fee of up to ten percent of the annual license local business tax, but not less than $3.00 nor more than $25.00. (d) In the event of the death of the licensee business owner; the failure of the business; or such other unanticipated interruption in the carrying on of the business, the balance of period of time for which the license local business tax would otherwise be valid may be transferred to a new owner as provided in this section, with the consent of the City and payment of the transfer fee, but in no event shall any such unused portion of the fieense local business tax be refunded by the City. Section 50 -40. Fraudulent license local business tax void ab initio. Any ffcerrse local business tax issued upon any false statement made under oath shall be considered as void ab initio and shall not protect the holder thereof from prosecution from transacting business without a ticen-se local business tax. Section 50 -41. Revocation of fi -eens-e local business tax; right to appeal. The City reserves the right to revoke, or refuse to issue, reissue or transfer, any license local business tax sought under this article for cause. The term "cause" is defined as a violation of any provision of this article, municipal or county ordinance, or law of the state by the fie-en-see business, his employees or agents; that the issuance, re- issuance, or transfer of such freense local business tax is not in the interests of public health, safety, or welfare; or that it appears the business methods of work conducted or carried on by the lice rsee business is being conducted or carried on through unfair or fraudulent methods, to the detriment or damage to the public health, safety or welfare. Such revocation, refusal to issue, reissue, or transfer shall occur only after written notice of intent to revoke, or intent to refuse to reissue or transfer, is provided to the Heensere business. The licensee business shall have the right to appeal this intent to the City Council within ten days of receipt of such notice, by notifying the City Administrator in writing of this appeal. The City Council, within 15 days thereafter, shall include this appeal on the regular agenda for public hearing, to determine if such refusal to issue, reissue, transfer, or intent to revoke a iieense local business tax is in the public interest. The licensee business shall be given written notice of his hearing at least five days prior to such meeting, and of this right contest the action. The City Council, after hearing from all interested parties, by majority vote, shall either sustain the position of the City Language to be added is underlined Language to be deleted is to be struck through Ordinance No. 1111 - Page 6 of 11 Administrator, or order the Administrator to not revoke the icense local business tax or to issue, reissue, or transfer such fieense local business tax. Section 50 -42. License Local business tax to be displayed. The +ree-n-see business owner shah keep er the local business tax displayed conspicuously at the place of business in such manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the City. Section 50 -43. Penalties for violation of license local business tax regulations. (a) yes Local business taxes that are not renewed when due and payable are delinquent and subject to a delinquency penalty of 10 ter- percent for the month of October, plus an additional five 5 percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the local business tax for the delinquent establishment. (b) Any person who engages in or manages any business, occupation, or profession without first obtaining a local occupational license business tax, if required, is subject to a penalty of 25 percent of the license local business tax due, plus a surcharge of $75.00 in addition to any other penalty provided by law or ordinance. Section 50 -44. Exemptions; motor vehicles. Vehicles used by any person licensed under this article for the sale and delivery of tangible personal property at either wholesale or retail from his place of business on which a freense local business tax is paid shall not be construed to be separate places of business, and no tit-ense local business tax may be levied on such vehicles or the operators thereof as salespersons or otherwise by a county or incorporated municipality, any other law to the contrary notwithstanding. Section 50 -45. Farm, aquacuitural, grove, horticultural, floricultural, tropical pisciculturai, and tropical fish farm products; certain exemptions. (a) No local a- - business tax shall be required of any natural person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, fioricuiturai, tropical piscicuitural, or tropical fish farm products or products manufactured therefrom, except intoxicating liquors, wine, or beer, when such products were grown or produced by such natural person in the state. (b) A wholesale farmer's produce market shall have the right to pay a tax of not more than $200.00 for arteerrse local business tax that will entitle the market's stall tenants to engage in the selling of agricultural and horticultural products therein, in lieu of such tenants being required to obtain individual local . - - : business taxes to so engage. Section 50 -47. Exemption allowed certain disabled persons, the aged, and widows with minor dependents. (a) All disabled persons physically incapable of manual labor, widows with minor dependents, and persons 65 years of age or older, with not more than one employee or helper, and who use their own capital only, not in excess of $1,000.00, shall be allowed to engage in any business or occupation in counties in which they live without being required to pay for a Iice-rise local business tax. The exemption provided by this section shall be allowed only upon the certificate of the county physician, or other reputable physician, that the applicant claiming the exemption is disabled, the nature and extend of the disability being specified therein, and in case the exemption is claimed by a widow with minor dependents, or a person over 65 years of age, proof of the right to the exemption shall be made. Any person entitled to the exemption provided by this section shall, upon application and furnishing of the necessary proof, be issued a license which shall have plainly stamped Language to be added is underlined Language to be deleted is to be struck through Ordinance No. 1111 - Page 7 of 11 or written across the face thereof the fact that it is issued under this section, and the reason for the exemption shall be written thereon. (b) In no event under this section or any other law shall person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a license local business tax to sell intoxicating liquors or malt and vinous beverages. Section 50 -48. Exemptions allowed disabled veterans of any war or their unremarried spouses. (a) Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any of the periods specified in FS 1.01(14) in the Armed Forces of the United States, National Guard, or United States Coast Guard or Coast Guard Reserve, or any temporary member thereof, who has actually been, or may hereafter be, reassigned by the air force, army, navy, coast guard, or marines to active duty during any war, declared or undeclared, armed conflicts, crises, etc., who was honorably discharged from the service of the United States, and who at the time of his application for a free se local business tax as mentioned in this section shall be disabled from performing manual labor shall, upon sufficient identification, proof of being a permanent resident elector in the state, and production of an honorable discharge from the service of the United States: (1) Be granted a fi-eense local business tax to engage in any business or occupation in the state which may be carried on mainly through the personal efforts of the {censee business as a means of livelihood and for which the state, county, orn local business tax does not exceed the sum of $50.00 for each without payment of any fteer -se local business tax otherwise provided for by law; or (2) Be entitled to an exemption to the extent of $50.00 on any license local business tax to engage in any business or occupation in the state which may be carried on mainly through the personal efforts of the ftees-ee business as a means of livelihood when the State, County, or freense local business tax for such business or occupation shall be more than $50.00. The exemption heretofore referred to shall extend to and include the right of iteensee business to operate an automobile- for -hire of not exceeding five - passenger capacity, including the driver, when it shall be made to appear that such automobile is bona fide owned or contracted to be purchased by the iteens-e-e business owner and is being operated by hill, them as a means of livelihood and that the proper fteense local business tax for the operation of such motor vehicle for private use has been applied for and attached to such motor vehicle and the proper fees therefor paid by the fteensee business. (b) When any such person shall apply for a f-ie -errse local business tax to conduct any business or occupation for which either the county or municipal license local business tax as fixed by law shall exceed the sum of $50.00, the remainder of such license local business tax in excess of $50.00 shall be paid in cash. (c) Each and every tax collecting authority of this state and of each county thereof and each municipality therein shall issue to such persons as may be entitled under this section a firms -e local business tax pursuant to the subsection (b) of this section and subject to the conditions thereof. Such fteense local business tax when issued shall be marked across the face thereof "Veterans Exempt License" - "Not Transferrable." Before issuing the license local business tax, proof shall be duly made in each case that the applicant is entitled under the conditions of this law to receive the exemption provided for in this section. The proof may be made by establishing to the satisfaction of such tax collecting authority by means of certificate of Language to be added is underiined Language to be deleted is to be strtrei trre Ordinance No. 1111 - Page 8 of 11 honorable discharge or certified copy thereof that the applicant is a veteran within the purview of this section and by exhibiting: (3) The certificate of the veteran's service officer of the county in which applicant lives, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is disabled and entitled to receive a license local business tax within the meaning and intent of this section; All tteenses local business taxes issued under this section shall be in the same general form as other State, County, : or local business taxes and shall expire at the same time as such others local business taxes are fixed by law to expire. (d) All free-rises local business taxes obtained under the provisions of this section by the commission of fraud upon any issuing authority shall be deemed null and void. Any person who has fraudulently obtained any such license local business tax, or who has fraudulently received any transfer of a license local business tax issued to another, and has thereafter engaged in any business or occupation requiring a tieense local business tax under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required license local business tax under the laws of the state. Such freense local business tax shall not be issued in any county other than the county wherein such veteran is a bona fide resident citizen elector, unless such veteran applying therefor shall produce to the tax collecting authority in such county a certificate of the tax collector of his home county to the effect that no exemption from fieense local business tax has been granted to such veteran in his home county under the authority of this section. (e) In no event, under this or any other law, shall any person, veteran or otherwise, be allowed an exemption whatsoever from the payment of any amount required by law for the issuance of a fieense local business tax to sell intoxicating liquors or malt and vinous beverages. Section 50 -49. Religious tenets; exemption. Nothing in this article shall be construed to require a ii-eefrse local business tax for practicing the religious tenets of any church. Section 50 -50. Charitable organizations; occasional sales; fund - raising; exemption. No local business tax shall be required of any charitable, religious, fraternal, youth, civic, service, or other such organization when the organization makes occasional sales or engages in fund- raising projects when the projects are performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization. Section 50 -51. Mobile home setup operations; locai t -nse business tax prohibited; exception. No county, municipality, or other unit of local government may require a duly licensed mobile home dealer or a duly licensed mobile home manufacturer, or an employee of such dealer or manufacturer, who performs setup operations as defined in FS 320.822 to be licensed to engage in such operations. However, such dealer or manufacturer shall be required to obtain a local occupational license business tax for his or her permanent business location or branch office, which fieense local business tax shall not require for its issuance any conditions other than those required by FS Ch. 320. Section 50 -52. Prohibition of local , pa ii without exhibition of state license or registration. (a) Any person applying or renewing a local - -.:. business tax business tax Language to be added is underlined Language to be deleted is to be stru- c c thrown Ordinance No. 1111 - Page 9 of 11 to practice any profession regulated by the State Department of Business and Professional Regulation, or any board or commission thereof, must exhibit an active state certificate, registration, or license, or proof of copy of the same, before such local occupational license business tax may be issued. Thereafter, only persons applying for the first time for a local occupational license business tax must exhibit such certifications, registration, or license. (b) The State Department of Business and Professional Regulation shall, by August 1 of each year, supply to the City a current list of professions it regulates and information regarding those persons for whom local business tax should not be renewed due to the suspension, revocation, or inactivation of such person's state license, certificate, or registration. The City shall not renew such Iicenrse local business tax unless such person can exhibit an active state certificate, registration, or license. Section 50 -53. Pharmacies and pharmacists. The City shall not issue : . - - .:. . - - - - - - - a local business tax to operate a pharmacy unless the applicant shall first exhibit a current permit issued by the State Board of Pharmacy; however, no such : - .: - lo" .7; local business tax shall be required in order to practice the profession of pharmacy. Section 50 -54. Assisted living facilities. The City may not issue : - : - -. ::' - : a local business tax for the operation of an assisted living facility pursuant to Part!!! of FS Ch. 400 without first ascertaining that the applicant has been licensed by the State Agency for Health Care Administration to operate such facility at the specified location. The State Agency for Health Care Administration shall furnish to local agencies responsible for issuing : - - . :: '. - : local business taxes sufficient instructions for making the above required determinations. Section 60 -55. Prerequisite for issuance of pest control local business tax. The City may not issue : - : - - . :. : - : a local business tax to any pest control business coming under FS Ch. 482, unless a current license has been procured from the State Department of Agriculture and consumer Services for each of its business locations in the City. Upon presentation of the requisite licenses from the Department and the required tax, an occupational license a local business tax shall be issued by the City. Section 50 -56. Health studios; consumer protection. The City shall not issue or renew a : .:. a local business tax to engage in business as a seller of travel pursuant to Part XI of FS Ch. 559 unless such business exhibits a current registration or letter of exemption from the State Department of Agriculture and Consumer Services. Section 50 -68. Telemarketing businesses; consumer protection. The City may not issue or renew an occupational license a local business tax for the operation of a telemarketing business under FS 501.604 and 501.608, unless such business exhibits current license or registration from the State Department of agriculture and Consumer Services or a current affidavit of exemption. SECTION 3: Conflict. All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 4: Severability. if any provision or portion of this ordinance is declared by a court of competent jurisdiction to be void, unconstitutional, or unenforceable, then all remaining provisions and portions of this ordinance shall remain in full force and effect. Language to be added is underlined Language to be deleted is to be s der Ordinance No. 1111 - Page 10 of 11 SECTION 5: Effective Date. This Ordinance shall take effect immediately upon its passage. INTRODUCED at a Public Hearing for First Reading and set for Final Public Hearing on this 20th day of May, 2014. ATTEST: AtZAZ.6- Lane Gamiotea, C C, City Clerk " 1 James. E. "Kirk, Mayor PASSED AND ADOPTED after Second Reading and Final Public Hearing this 17th day of June, 2014. ATTEST: Lane Gamiotea, C 0, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: r1 John R. Cook, y Attorney Language to be added is underlined Language to be deleted is to be struck tnroug James E. Kirk, Mayor Ordinance No. 1111 - Page 11 of 11 J11TDEPENDENT NEWSPAPERS OKEECHOBEE NEWS 107 S.W. 17th Street, Suite 1), Okeechobee, FL 34974 STATE OF FLORIDA COUNTY OF OKEECHOBEE Before the undersigned authority personally appeared Tom Byrd, who on oath says he is Publisher of the Okeechobee News, a three times a week Newspaper published at Okeechobee, in Okeechobee County, Florida, that the attached copy of r, advertisement being a in the matter of ■ in the 19th Judicial District oaf the Circuit Court of Okeechobee County, Florida, was published in said newspaper in the issues of i! 6 gr Affiant further says that the said Okeechobee News is a newspaper published at Okeechobee, in said Okeechobee County, Florida, and that said newspaper has heretofore been published continuously in said Okeechobee County, Florida each week and has been entered as second class mail matter at the post office in Okeechobee, in said Okeechobee County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement, and affiant fur- ther says that she has neither paid nor promised any person, firm or corporation any discount, rebate, com- mission or refund for the purpose of securing this advertisement -for publication in the said newspaper. Tom Byrd Sworn to and subscribed before me this day of Notary Public, State of Florida at Large AD = .1 "El ANGIE BRIDGES a.; lwm MY COMMISSION # EE 177653 ,.�;,��.•: a; EXPIRES: April 20, 2016 _ RA F.aN. Bonded Thiu Notary Public Underwriters (863) 763 -3134 PUBUC NOTICE CONSIDERATION OF ADOPTING A CITY ORDINANCE INCREASE IN LOCAL BUSINESS TAX RECEIPT FEE PLEASE TAKE NOTICE that the City Council of the City of Okeechobee, Florida will on Tuesday, June 17, 2014 at 6:00 p.m. or as soon thereafter possible, at City Hall, 55 SE 3rd Ave., Okeechobee, FL, conduct a PUBUC HEARING to consider final reading for adoption of the following Ordinance Into law: FLORIDA,NAMENDING ARTICLE 1 LOCATHE USCITY SS TAX, INHCHAP TER 50, TAXATION, OF THE CODE OF ORDINANCE FOR THE CITY OF OKEECHOBEE; PROVIDING FOR A 5 PERCENT INCREASE IN THE BUSINESS TAX RATE APPLICABLE TO ALL CATEGORIES OF LOCAL BUSINESS' AS SET FORTH IN SECTION 50 -59 LOCAL. BUSINESS TAX SCHEDULE, IN ACCORDANCE WITH FLORIDA STATUTES CHAPTER 205.0535(4)• PROVIDING FOR CORRECTION OF LAN- GUAGE WITHIN SECTIONS 50-32 THROUGH 50 -59 BY REMOVING ALL REFERENCES RELATED TO THE TERM OCCUPATIONAL LI- CENSE, AND REPLACING WITH THE APPROPRIATE REFERENCE OF LOCAL BUSINESS TAX; PROVIDING FOR CONFLICTS, PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. The Ordinance proposes to increase tax rates for local business' within the City, which will amend City Code of Ordinances Chapter 50, Article 11, Sec- tion 50-59. This increase Is authorized by Florida Statutes 205.0535(4) which permits an Increase or decrease In tax rates of up to 5 percent (5 %) on alternating years. This ordinance proposes a 5 percent (5 %) increase in tax rates applicable to all categories of local business' as set forth in Chap- ter 50, Section 50-59, Code of Ordinances, with a resulting effect of a 5 per- cent (5 %) Increase in the amount of Local Business Tax currently paid by each affected business within the City of Okeechobee. The ordinance also amends Chapter 50, all Sections by removing all references to the language pertaining to the use of the word license. All members of the public are encouraged to attend and participate in said Hearing. The proposed ordinance may be inspected in its entirety by mem- bers of the public at the Office of the City Clerk during normal business hours, Mon -Fri, 8:00 AM -4:30 PM, except for holidays. ANY PERSON DECIDING TO APPEAL any decision made by the City Council with respect to any matter considered at this meeting will need to ensure a verbatim record of the proceeding is made and the record includes the testimony and evidence upon which the appeal will be based. In accor- dance with the Americans with Disabilities Act (ADA), any person with a disability as defined by the ADA, that needs special accommodation to par- ticipate in this proceeding, contact the City Clerk's Office no later than two business days prior to proceeding, 863- 763 -3372. BE ADVISED that should you intend to show any document, picture, video or Items to the Council in support or opposition to any item on the agenda; a copy of the document, picture, video, or item MUST be provided to the City Clerk for the City's records. By: Lane Gamiotea, CMC, City Clerk 465621 ON 6/1/2014 NDEPENDENT NEWSPAPERS OKEECHOBEE NEWS J STATE OF FLORIDA COUNTY OF OKEECHOBEE 107 S.W. 17th Street, Suite D, Okeechobee, FL 34974 Before the undersigned authority personally appeared Tom Byrd, who on oath says he is Publisher of the Okeechobee News, a three times a week Newspaper published at Okeechobee, in Okeechobee County, Florida, that the attached_ copy of advertisement being a_ in the matter of in the 19th Judicial District of the Circuit Court of Okeechobee County, Florida, was published in said newspaper in the issues of Affiant further says that the said Okeechobee News is a newspaper published at Okeechobee, in said Okeechobee County, .Florida, and that said newspaper has heretofore been published continuously in said Okeechobee County, Florida each week and has been entered as second class mail matter at the post office in Okeechobee, in said Okeechobee County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement, and affiant fur- ther says that she has neither paid nor promised any person, firm or corporation any discount, rebate, com- mission or refund for the purpose of securing this advertisement for publication in the said newspaper. Tom Byrd Sworn to and subscribed before me this day of Notary Public, State of Florida at Large AD �t"" "x:29;, ANGIE BRIDGES • : +li MY COMMISSION # EE 177653 , . Bonded Thru EXPIRES: April 20, 2016 '�.. ,h••' Notary Pubhc Urufenvriters (863) 763 -3134 PUBC NOTICE OF INCREASE IN LOCAL BUSINESS TAX PLEASE TAKE NOTICE that the City of Okeechobee, Florida, will hold a Public Hearing on Tuesday, May 20, 2014, at 6:00 p.m., or as soon thereaf- ter possible, at City Hall, 55 SE 3rd Ave., Okeechobee, FL, for first reading of proposed Ordinance No. 1111, and set a Final Public Hearing date of tax Tuesday, for local business' within the City, which will proposes nd City Code of Ordinances Chapter S0, Article I1, Section 50-59. This increase is authorized by Florida Statutes 205.0535(4), which permits an increase or decrease in tax rates of up to 5 percent (5%) on alternating years. This ordinance pro- poses a 5 percent (5 %) increase in tax rates applicable to all categories of local business' as set forth In Chapter 50, Section 50 -59, Code of Ordinanc- es, with a resulting effect of a 5 percent (5 %) increase in the amount of Lo- cal Business Tax currently paid by each affected business within the City of Okeechobee. The ordinance also amends Chapter 50, all Sections by removing all refer- ences to the language pertaining to the use of the word license. All members of the public are encouraged to attend and participate In said Hearing. The proposed ordinance may be inspected in its entirety at cityofo- keechobee.com, or at the Office of the City Clerk during normal business hours, Mon -Fri, 8:00 AM -4:30 PM, except for holidays. ANY PERSON DECIDING TO APPEAL. any. decision made by the City Council with respect to any matter considered at this meeting will need to ensure a verbatim record of the proceeding is made and the record includes the testimony and evidence upon which the appeal will be based. 10 accor- dance with the Americans with Disabilities Act (ADA), any person with a defined e n sel accommodation to in this pro eedi g contact the City Clerk's Office no later than two business days prior to proceeding, 863 - 763 -3372. BE ADVISED that should you intend to show any document, picture, video or items to the Council in support or opposition to any item on the agenda; a copy of the document, picture, video, or item MUST be provided to the City Clerk for the City's records. by: James E. Kirk, Mayor Lane Gamiotea, CMC, City Clerk 465242 ON 5/4/2014 b) Public comments and discussion. N 0 O n to adopt proposed Ordinance No. 1111 c) City Attorney to read proposed Ordinance No. 1111 by title only. A. 2. c) Vote on motion, to adopt proposed Ordinance No. 1107 VIII. PUBLIC HEARING FOR ORDINANCE ADOPTION CONTINUED. Cu Cs5 - K C) cn- iZi NCn --t-1 OD O m x m � m z x d o E.� CD O 0 o s - To 0 <m0ommn,0 u) v 5 o 0 ma o° =po0rn -0 n � o = ° _ )c)b<Woc0O•G u, a, 0 a)a)) °D o 0 • -- 'En, Z Z O o D -, 0�CD o ..-.(n O mO0o0 Cy CZo- Cs lbabu c..) -n o o cao m ).- a rz, cOCnO mco A m o. ° z m m° o n d r Q - n (D m o o 0 0 o p JHH!I m � <�o bO = CD 0 0 rn Quo m 0- CD �Z run) XIZbOO Q Z m GD %I7 Q Q 7 CD Z, O Z N . D D UD o OD m 0 TOmbo,OZ ° v �omNa� Q O�amaamz8 0 (0 o 0 33 o • a�p-- 1icxnrn-O' -iaz - v Q z� a _, O 0 `, < _l 0 r- S o O T o n� mN �^ mccnO�C AOcj �� � - (n °; ni ° QO ti 2 -mi n In n rn ,`, r 0 m CD C o �_0 rD Q R'c cnmz0<-° o -- c c CD n ° -{ a n G7 O r- -< 4) c�i.� � X0000m �- m m ti -o N. 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WILLIAMS - YEA u- 0Fyj 1= 0 U w M U Cr U ~r• w ZO Li 0 0 F_ Q 0 � 0QO2 w a 2 -s- < cn 0 oWwz ii_ _ w F- ti h w U W o U Q U O.- cc N a M ot�w0 }LL. m w U 2_ w c 25 c a Ow p O 2 C N Cr w CD U CL O >- > 0Q-1 0 0 M N m N 0 Z O U1 N w O o 0 U 0 cc 0c"cn a as p Cr) F- F-- Q `2wQQt- ,,^ Z w :es; O 0 O U a o LL O > i OPEN PUBLIC HEARING FOR FIRST READING OF ORDINANCE - Mayor. aoAeLN - V N9OV 'IIA g g v D Z 73 D 70 D c D O Z1 -1 C) D N D -1 g 0 o co ? 0 O CO O O n _ 5 Z O cD CD 3 (n A D a - s Z O -o `O< C) 0 m -0 O (en Co iD CD m N Z 0 - c, — D (n' Q7 CD 1> '--1 N ^ D v .p O O 0_ n O Z cn (C) Cv 0 (v o. 0 co 7 Z O n v -_1 Z 0 v -0 c c co p m v,• (D < — C) (D co c)' • (9 O o co 3 (n 3 3 ° o (D 09 09 09 09 09 N 00 N) N Cl CT OJ U) -- N CO N O N A O V 'co, CT 'co O O co O O CO MAYOR KIRK OPENED THE PUBLIC HEARING FOR FIRST READING OF ORDINANCE AT 6:11 P.M. Z c 4 G) c n iD D v. v _T v °• * .00 --c N U U CO 3 'O O. `G Q = N cl• c S. 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WILLIAMS - YEA WATFORD - YEA < z »Iy »C o - - u m w0 % /%y&\ \ ©7 ox° -_ / ®mu_um_o &u o_ / /\ /\ /\ 6 / \ \\\� a) / © - ®/ o ® - / ƒ\m a »e >eKm <— % \©@®C\ •% =�me © ®o ee § / //e ' yo soul 0 w\\§ \\E C CD / \owwo 5 \ /\\ \/\ 2 \ Q-• :: cr CL m»a$ \IO52 ±m®0000ww m00ROt� \\/2222\~ 0) o a\o "±©®«% - �4u- ®= \ \ \3 \±\ \ 0 L LIj \ \ %o /» o�u cu -0 —1 moem • *iu- =»uK /$ ® =o Ea /9mm2ot \\ ®%U - I0 0 3 / \y>%\§ 9 ® • \ \• \ / /I/ E �• � \J� /u\E /\yx • /a \\\ 5 -0 /\&• § ®I ®� em6\J —> b. \cooLu o- - ®/ 20 r >▪ j /c w 2uggm77 ▪ >� �%ww0r,w\ \\ 4444 ©® »4 aowwm2��m 00 Mayor Kirk asked whether there were any comments or questions from the public. There were none. O'CONNOR - YEA MAXWELL - YEA \ f MOTION CARRIED. WILLIAMS - YEA WATFORD - YEA MAYOR KIRK CLOSED THE PUBLIC HEARING AT 6:15 P.M. VIII. PUBLIC HEARING FOR FIRST READING OF ORDINANCE CONTINUED. a b) Vote on motion to read by title only and set final hearing date. c) City Attorney to read proposed Ordinance No. 1111 by title only. \ co 0 0) / o b) Public comments and discussion. CLOSE PUBLIC HEARING - Mayor. Business Tax Receipt Fees To: Mayor and City Council Provided by: Administrator Whitehall Finance Director Riedel For: August 20th Meeting City of Okeechobee currently provides Business Tax Receipt collection by virtue of Ordinance 679. The fees have not been amended sine 1995 (18 years). The Florida Statute reiterates, fee amounts can be amended up to 5% every other year if the City had complied with the Equity Study Commission and its procedures. The City completed the study in 1995 and at that time the fees were adjusted based on the recommendation. Comprehensive research was conducted in 2007 of surrounding governmental entities procedures, implementation, and their fee structure. Many districts had completed the Equity Study and have initiated and approved increases based on the 5% every other year ruling. The City of Okeechobee has not adjusted nor amended its fee structure or amounts since the 1995 study. Reviewing the number of BTR's active with the city, a 5% change in the fees would generate approximately, $2,900 per year in increased revenue. This revenue would not be realized until next fiscal year as all renewal notices are based on the current fee structure. The majority of business tax receipts issued are $50.00, an amendment of 5% would increase this amount to $52.50 or $2.50. The highest increase would be $25.00 for a large retail store (over 50,000 gross square feet) from $500.00 to $525.00 (at this time we have one business in this category). APPENDIX D 5/20/14 Activity Rpt Cont'd • Ord 1111 BTR Code and fee changes — on Agenda to update the Code to the terminology 'business tax receipt' and increase the BTR fees 5 %. I've attached the 8/20/13 (incl in this f/y budget- beginning discussion) memo reviewing the particulars. • Ord 1112 Impact fee — on the Agenda and continues the impact fee assessment moratorium for another year, through June 30, 2015. • Centennial Celebration - on the Agenda is a motion to adopt proposed Resolution No. 2014 -02, creating an Ad Hoc Committee. You were supplied with a draft in the packets for last meeting and while it's a year away, it'll be here before you know it. • Parking lot downtown — As you are aware, the City continues to experience a bit of an overcrowded parking issue downtown. On the one hand, it's good to see the activity, but it's certainly creating a cumbersome issue. I'd like to investigate the acquisition of the empty 50 X 142.5 lot at the intersection of SW Park & SW 4th Av (where the Christmas trees were sold). I know it's not a solution to a bigger parking problem but it could be a piece to the puzzle and the lot now serves as nothing more than a cavity on our downtown store front area. City Atty: • FDOT / Hamrick litigation — The Mar 27 meeting wherein, Atty Cook and I were to meet w/ our Atty Weaver and reps from the Hamricks and FDOT at City Hall to discuss the litigation was cancelled and hasn't been rescheduled. • Barbara Mills, 406 NW 5th St, nuisance property resolution — At the Mar 18111 meeting the Council voted to proceed w/ foreclosure on about $20k in fines after Atty Cook was unable to secure a Judgment in order to gain access to the property to abate the weed nuisance. Finance: • Mid -year financials update on Agenda — Fin Dir Riedel will give a short report on the mid -year financial. We met with Dept Heads and supervisors to review each department's budget, checking for over - expenditures or unanticipated costs. General Services / Planning Board: • Air conditioner in Dep CIk's office replacement — The City just rec'd quotes ranging from $3720/$3990 for a 13 SEER and $4560/$4990 for a 16 SEER. We are investigating any FPL rebates etc to make a determination to go w/ the more efficient NC. Police: • Liquor sales to minors — The 5/11/14 Okeechobee News had an article wherein it stated that the Narc Task Force and the City were involved in a sting and found 7 of 12 stores selling booze to the underaged. Other than our Task Force rep, the City wasn't actually involved in the sting which explains, I guess, why all the stores were located outside of the City. I've spoken to Chief Davis and we plan to coordinate a similar sting in the near future for all stores inside the City. Page 2 Melisa Jahner From: Lane Gamiotea < Igamiotea @cityofokeechobee.com> Sent: Wednesday, April 30, 2014 12:41 PM To: City - Melisa Jahner Cc: City -Brian Whitehall; City -Robin Brock; City -India Riedel Subject: need to publish a legal ad for 5/4 on the BTR's Melisa, please type up a draft legal ad to consider proposed Ord No. 1111 for first reading and public hearing on May 20 @ 6 pm _ - With final public hearing and adoption set for June 17 @ 6 pm. The ad language xcluding the ordinance title s in the last paragraph of the memo John just sent over. AND, We'II need the proposed ordinance typed up quickly too so that its available for the public to view, by Sunday. Would prefer we get it done & give to Kim to post on the website & we can add that language in the ad as well. Brian & India, as soon as the draft ord is ready, I'll cc you both on the email we send to John to get him to review it © Lane- Ea- nest -a riatea CA1C C t ty CZea -k /i e rwm, el, ,9 c.tini414.. tr-cLto-t- Ci ttir t O - > >churl :e. 55 S crctitheaot 3' A x,U,uu- EL 34974 863 - 763 -3372 r4-t215 863- 763.16<S6�� 863 -697 -0345 ce.,71 OLtvo- ak. (l- C?YCL . COin PUBLIC RECORDS NOTICE: All e-mail sent to and received from the City of Okeechobee, Florida, including e-mail addresses and content, are subject to the provisions of the Florida Public Records Law, Florida Statute Chapter 119, and may be subject to disclosure. Melisa Jahner From: Lane Gamiotea <Igamiotea@cityofokeechobee.com> Sent: Wednesday, May 21, 2014 1:11 PM To: City - Melisa Jahner Subject: FW: publication requirement on BTR ord Importance: High Re -read this email & make changes to the 5/20 TDL accordingly - the dates & ad for the final hearing didn't change, the only thing John changed, as noted in his memo 4/30/14 is that he had us run the ad for the first reading & treat it as a PH Low& Earn t-6a r;otoa CAiC c scwtvi.ebAd u ator City of O keecho1 e& 55 SatAt ea,g- 3rd Avevwc&/ Okeechab-ex., FL 34974 863-763-3372 e7ct215 863 -763 -1686 fcow 863 - 697-0345 ceUi ci tyo fakeechol ee: c,o-wv PUBLIC RECORDS NOTICE: All e-mail sent to and received from the City of Okeechobee, Florida, including e-mail addresses and content, are subject to the provisions of the Florida Public Records Law, Florida Statute Chapter 119, and may be subject to disclosure. From: Lane Gamiotea [ mailto :Igamiotea@cityofokeechobee.com] Sent: Tuesday, April 29, 2014 4:42 PM To: City-India Riedel; City-Brian Whitehall; City-John Cook 2nd Cc: City- Melisa Jahner Subject: publication requirement on BTR ord From what I can understand of F.S. 205.042 the requirements are: a — "governing body must first give at least 14 days public notice between the 1st & last reading of the ordinance by publishing the notice in the newspaper" (John — does this mean #1: the 1st reading does not require an advertisement, #2 there has to be at least 14 days between the 1st & final reading, #3 the ad can be a legal (not display) ad & published 14 days prior to the final reading ?) b — "the notice must contain the proposed classifications and rate applicable to the BTR" If my interpretations are correct then, We can have 1st reading on May 20 (no ad beforehand) Final reading /Public Hearing on June 17, with advertisement to run on June 1 [we'd need the language for the ad by first thing Thursday morning May 29, would prefer to have it by May 28] [27 days between 15t & final reading, we couldn't have the final on June 3 because that's only 13 days between the 2 readings] [16 days between ad published & final reading] BUT - If we have to also advertise the 1St reading then we need to publish the notice on May 4, and I would need the language first thing this Thursday, May 1, the deadline is by 2 pm 1 April 30, 2014 MEMO Lane: As regards FS ch. 205, the tax increase proposed by India is set out in 205.0535(4), which permits an increase, every other year, of up to 5% fee increase. This presumes that the City already complied with sections (2)(3) of that statute which requires a rate study, and which the minutes indicate was done in the City in July 1995. So the 5% increase would appear to be a more or less automatic method to increase rates periodically, and the advertising requirements of 205.042 would apply to an initial adoption of business tax receipts ordinance, not the 5% increase. However,as you mentioned, then there is no other direction in ch. 205 as to how to advertise the ordinance to approve the 5% increase. As actual notice of tax increase is extremely important, I recommend that we go ahead and advertise for the first reading, on May 4th, and then the 14 day notice before the second reading, as outlined in your email. Also, since this increase is not the initial adoption of a BTR ordinance, I do not believe we need to publish each category or classifications. So, the notice would include a notice of increase in local business tax: The City of Okeechobee, Florida will hold a pubic hearing on (date /time /place) for first reading of an ordinance to increase tax rates for local business' within the City, which will amend City code of ordinances chapter 50, Article 11, Sec. 50 -59. This increase is authorized by Florida Statutes 205.0535(4), which permits an increase or decrease in tax rates of up to 5% on alternating years. This proposed ordinance will propose a 5% increase in tax rates applicable to all categories of local business' as set forth in Ch. 50, sec. 50 -59, code of ordinances, with a resulting effect of a 5% increase in the amount of business tax currently paid by each affected business within the City of Okeechobee. Feel free to amend this language and add the normal stuff you publish for ordinance adoption. Jcook City Attorney April 21 st, 2014 City of Okeechobee Memo To: Attorney John Cook From: India Riedel, Finance Director Brian Whitehall, City Administrator Subject: Business Tax Receipt Attached is the memo and spreadsheet to City Council which was presented during the August 20th, 2013 regarding Chapter 50, Article II. Local Business Tax of the City Code. The indication from the City Council is that they wanted us to bring this back to them with the suggested increase (5 %). The statute allows for a 5% increase in fees every other year. Is there wording you could come up with which would have this increase every other year at 5 %, unless revoked by Council? Also, with the change in the fees to 5% every other year, is there anything that would prohibit us from listing the fees in an appendix in lieu of the `Code' so that we would not have to re- print (pay) for amendments each year? Time is of the essence as I understand this might take an ordinance, and if approved we would like to have this completed prior July 1st (this is when the fees must be available) for the new fiscal year. With the amendment to the increase in fees, the section should also be cleaned up in the replacement of `license' or `occupational license' with `tax' or `business tax. Thank you in advance for your assistance in researching and presenting an ordinance per the above. Any questions or concerns, please advise. 55 SE Third Avenue, Okeechobee, FL 34974 (863) 763 -3372 / (863) 763 -1686 Fax TAXATION the meaning of the terms "solicit funds" and "solicitation of funds" is any offer of membership in any charitable organization. A solicitation of funds is complete when the solicitation is commu- nicated to any individual then located within the corporate limits of the city. Solicitor means any person who, for compensa- tion, offers for sale, sells, or delivers any wares, merchandise, goods, or services. (Code 1982, § 10 -1) Cross reference—Definitions generally, § 1 -2. F I t' Sec. 50 -32. Ileence tax imposed. A local business tax is hereby imposed upon each and every business, profession or occupation engaged in or carried on within the city. Such local business tax shall be levied on: (1) Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business within its juris- diction; (2) Any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any profession or occupation within its jurisdiction; and (3) Any person who does not qualify under the provisions of subsections (1) or (2) of this section and who transacts any busi- ness or engages in any occupation or pro- fession in interstate commerce where such icense taxis not prohibited by Section 8 ale -1 of the United States Constitu- tion. (Code 1982, § 10 -2; Ord. No. 977, 3 -6 -2007) State law reference—Similar provisions, F.S. § 205.042. Sec. 50 -33. Presumption of engaging in busi- ness; liability for". . \q°\ r,u4ofA In any prosecution under this article, any sign, advertisement, building occupancy of commercial property, directory listing or activity indicating that a business, calling, profession or occupation is being conducted at a location within the city, § 50 -36 shall be prima facie evidence that the person is liable for wee and the burden shall be upon the defendant to rebut the same. (Code 1982, § 10 -4) Sec. 50 -34. expiration; limited to one year; partial -year_ ' . All uses shall expire on September 30 of each year. No Koonce shall be issued for more than one year, and for each obtained between October 1 and October 31, the full tax for one year shall be paid except as provided in this article, and for each ISSOnne obtained between November 1 and September 30. The tax to be paid shall be calculated by adding the number of months from the month in which the premises to be taxed opens for business through the month of September and multiplying that sum by 1h2 of the full tax for one year for such license, but in no event shall less than 1h2 tax be paid for any license. (Code 1982, § 10 -5) State law references — Similar provisions, F.S. §§ 205.043(1)(c), 205.053(1); authority for partial -year li- censes, F.S. § 205.053(1). Sec. 50 -35. Time for sale of-i s; when due and payable. All licenges. shall be sold by the department of finance beginning August 1 of each year and shall be due and payable on or before September 30 and shall expire on September 30 of the succeeding ). year. The licence tax may be paid on the first business day following the last day of the month without penalty, provided that the last day of the month falls on a weekend or holiday. (Code 1982, § 10 -6) State law reference — Similar provisions, F.S. § 205.053(1). Sec. 50 -36. Issuance of license. . l__ ',; (a) No person shall engage in any business, profession, occupation, trade, amusement or in- dustry within the city without first having pro- cured a licence from the city whiche shall be issued to each person on receipt of the amount provided and after any such qualifications, ,,Efises permits, or requirements have been met in accordance with city and all other governmen- tal entities including county, federal and state Supp. No. 4 CD50:5 § 50 -36 OKEECHOBEE CODE with the issuance or denial being finalized by the city. The receipt of-11MM shall expire at the end! of the period for which the _lid is issued as specified in this article. All city franchise opera- tions shall be required to maintain-ai - accuse- dense even if the office is not located within the city limits. (b) New lime application. An applicant for an occtrpatiorralA a shall submit a completed ?„ application and a nonrefundable administrative or processing fee of $10.00. Upon acceptance of a completed application, the application shall have approval from the building official for approval of proper zoning and building regulations, the fire department for inspection and compliance with the fire codes, the police department for compli- ance with the applicable safety codes, the local sanitation company for verification of ga ag _ disposal and the pnblie-titilities for compliance of water /sewer regulations. Each of the departments and companies listed in this section must have approved the application prior to issuance of (c) Whenever any business, occupation or pro- fession shall fall into more than one of the classi- fications contained in the schedule set forth in this article, such occupation, business, or profes- sion shall be required to comply with the -1' requirement and to pay the lie& tax imposed under or pertaining to each classification or priv- ilege. Further, a IiQen®e. shall be obtained in the manner prescribed in this section for each branch establishment or location of the business within the city engaged in, as if each such branch, establishment, or location were a separate busi- ness. (d) For the retail sales classification, the city shall determine the square footage of each estab- lishment subject to this tax by measuring the interior gross floor dimensions of the establish- ment from wall to wall, and not excluding any interior partitions, restroom facilities, storage ar- eas, counter space, display counters, or other interior structures. Any - licensee may contest and ,t appeal the determination of square footage by requesting the city to review, and recalculate, if necessary, the determination. If such procedure and determination is not satisfactory, the 1' may then request to be placed on the agenda with the city council, who shall hear the complaint, and whose decision shall be final. (Code 1982, § 10 -7) Sec. 50 -37. Prerequisites to issuance of cer- tain 1' Each person required to pay a4kasse tax by t this article shall report all information necessary for a proper determination of the amount, and 4 ti type, of occupation*, tax due. No occ -License. shall be issued to any person otherwise G required by ordinance of the city or laws of the state to have a certificate of competency, a permit, or to have passed an examination before engaging in business or profession, until proof of such compliance is furnished to the city. Further, each applicant shall provide proof of ownership of the business, either by articles of incorporation, or compliance with the fictitious name statute, or when operating under the proper name of the applicant. (Code 1982, § 10 -8) Sec. 50 -38. Authority of city regarding The city shall have the authority to make such investigation and inspection of the place of busi- ness and records of the person required to pay the tax in order to verify any information received from the applicant, ascertain the type and size of business to determine type of bias, equipment, inventory, employees, or such other data as needed to process the license. The city shall have the authority, as may be permitted by law, to enter, free of charge, during business hours, any place of business in connection with which a .lieeetax is imposed under this article, and to request exhibi- tion of the last lidettise tax paid, and to produce such records and information as allowed in this article. If the applicant, after written request of the city, refuses to comply, or allow such investi- gation, the city, after due consideration of all information, concerning the business and activi- ties of the applicant, may make an assessment of any taxes estimated to be due, and the amount so assessed, until otherwise verified by audit, shall be deemed to be the amount of..Ii tax im- Supp. No. 4 CD50:6 TAXATION posed. This shall not preclude the imposition of any other penalty as may be allowed by this article. (Code 1982, § 10 -9) Sec. 50 -39. Transfer of- lignsis i. (a) No,le shall be transferred from person to person or place to place, or the business name or classification changed except, upon the consent of the city in writing. (b) Any business liee.may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of a transfer fee of up to ten percent of the annual4isense tax, but not less than $3.00 nor more than $25.00, and presenta- tion of the original- license and evidence of the sale. (c) Upon written request and presentation of the original4isense, any license may be trans- ferred from one location to another location in the city upon payment of a transfer fee of up to ten percent of the annual license tax, but not less than $3.00 nor more than $25.00. (d) In the event of the death of the . licensee; the failure of the business; or such other unantici- pated interruption in the carrying on of the busi- ness, the balance of period of time for which the —lip would otherwise be valid may be trans- ferred to a new owner as provided in this section, with the consent of the city and payment of the transfer fee, but in no event shall any such unused portion of the.,l ense,,ie refunded by the city. (Code 1982, § 10 -11) State law reference — Similar provisions, F.S. § 205.043(2), (3). Sec. 50 -40. Fraudulent license void ab initio. Any issued upon any false statement made under oath shall be considered as void ab initio and shall not protect the holder thereof from prosecution from transacting business with out a (Code 1982, § 10 -12) Supp. No. 4 § 50 -43 Sec. 50 -41. Revocation of ; right to appeal. The city reserves the right to revoke, or refuse to issue, reissue or transfer, any -lie sought under this article for cause. The term "cause" is defined as a violation of any provision of this article, municipal or county ordinance, or law of L ' the state, by thelienssee, his employees or agents; that the issuance, reissuance, or transfer of such lieenaa is not in the interests of public health, safety, or welfare; or that it appears the business methods or work conducted or carried on by the - licensee -is being conducted or carried on through unfair or fraudulent methods, to the detriment or damage to the public health, safety or welfare. Such revocation, refusal to issue, reissue, or trans- fer shall occur only after written notice of intent to revoke, or intent to refuse to reissue or transfer, ,. is provided to the lieenose. The li ensee shall have ..'' the right to appeal this intent to the city council within ten days of receipt of such notice, by notifying the city administrator in writing of this appeal. The city council, within 15 days thereaf- ter, shall include this appeal on the regular agenda for public hearing, to determine if such refusal to issue, reissue, transfer, or intent to revoke a aiceneeds in the public interest. The licensee shall be given written notice of his hearing at least five days prior to such meeting, and of this right to contest the action. The city council, after hearing from all interested parties, by majority vote, shall either sustain the position of the city administra- tor, or order the administrator to not revoke the tense to issue, reissue, or transfer such „) (Code 1982, § 10 -13) Sec. 50 -42. Lioe se to be displayed. If The displayed shall keep his license displaye'" conspicuously at his place of business in such manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the city. (Code 1982, § 10 -14) Sec. 50 -43. Penalties for violation of lane regulations. (a) Licensee that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent for the month CD50:7 § 50 -43 OKEECHOBEE CODE of October, plus an additional five percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the local business tax for the delinquent establishment. (b) Any person who engages in or manages any business, occupation, or profession without first T obtaining a local eeeapatioaal.bieerrse, if required, is subject to a penalty of 25 percent of the 1igamse due, plus a surcharge of $75.00 in addition to any other penalty provided by law or ordinance. (c) Any person who engages in any business, occupation, or profession covered by this article, who does not pay the required local business tax within 150 days after the initial notice of tax due, and who does not obtain the required local busi- ness tax is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a re- sult of collection efforts, and a penalty of up to $250.00. (Code 1982, § 10 -15; Ord. No. 977, 3 -6 -2007) State law reference — Similar provisions, F.S. § 205.053. Sec. 50 -44. Exemptions; mot/ hicles. Vehicles used by any pers. der this YRt I article for the sale and deli per- sonal tangible � sonal property at either wholesale or retail from his place of business on which a he s% is paid L shall not be construed to be separate places of business, and no lieeese may be levied on such J5' vehicles or the operators thereof as salespersons or otherwise by a county or incorporated munici- pality, any other law to the contrary notwithstand- ing. State law reference — Similar provisions, F.S. § 205.063. Sec. 50 -45. Farm, aquacultural, grove, hor- ticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemp- tions. (a) No local osaupatie trl— lieease shall be re- quired of any natural person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products, or products manufactured therefrom, except intoxi- Supp. No. 4 cating liquors, wine, or beer, when such products were grown or produced by such natural person in the state. (b) A wholesale farmer's produce market shall have the right to pay a tax of not more than $200.00 for a lieu that will entitle the market's stall tenants to engage in the selling of agricul- tural and horticultural products therein, in lieu of such tenants being required to obtain individual local oegtipationaLlimases to so engage. State law reference — Similar provisions, F.S. § 205.064. Sec. 50 -46. Exemption; nonresident persons regulated by the state depart- ment of business and profes- sional regulation. If any person engaging in or managing a busi- ness, profession, or occupation regulated by the state department of business and professional regulation has paid a local business tax for the current year to the county or municipality in the state where the person's permanent business lo- cation or branch office is maintained, no other local governing authority may levy a local busi- ness tax, or any registration or regulatory fee equivalent to the local business tax, on the person for performing work or services on a temporary or transitory basis in another municipality or county. In no event shall any work or services performed in a place other than the county or municipality where the permanent business location or branch office is maintained be construed as creating a separate business location or branch office of that person for the purposes of this article. Any prop- erly licensed contractor asserting an exemption under this section who is unlawfully required by the local governing authority to pay a local busi- ness tax, or any registration or regulatory fee equivalent to the local business tax, shall have standing to challenge the propriety of the local government's actions, and the prevailing party in such a challenge is entitled to recover a reason- able attorney's fee. (Ord. No. 977, 3 -6 -2007) State law reference — Similar provisions, F.S. § 205.065. Sec. 50 -47. Exemption allowed certain dis- abled persons, the aged, and wid- ows with minor dependents. (a) All disabled persons physically incapable of manual labor, widows with minor dependents, and persons 65 years of age or older, with not CD50:8 TAXATION more than one employee or helper, and who use their own capital only, not in excess of $1,000.00, shall be allowed to engage in any business or occupation in counties in w 'ch._they live without being required to pay for icense. he exemption provided by this sectio e allowed only upon the certificate of the county physician, or other reputable physician, that the applicant claim- ing the exemption is disabled, the nature and extent of the disability being specified therein, and in case the exemption is claimed by a widow with minor dependents, or a person over 65 years of age, proof of the right to the exemption shall be made. Any person entitled to the exemption pro- vided by this section shall, upon application and furnishing of the necessary proof, be issued a license which shall have plainly stamped or writ- ten across the face thereof the fact that it is issued under this section, and the reason for the exemp- tion shall be written thereon. (b) In no event under this section or any other law shall any person, veteran or otherwise, be allowed any exemption whatsoever from the pay- ment of any amount required by law for the issuance of a liziato sell intoxicating liquors or malt and vinous beverages. (Code 1982, § 10 -3) State law reference —Similar provisions, F.S. § 205.162. Sec. 50 -48. Exemptions allowed disabled vet- erans of any war or their unremarried spouses. (a) Any bona fide, permanent resident elector of the state who served as an officer or enlisted erson during any of the periods specified in F.S. 1.01(14) in the Armed Forces of the United ates, National Guard, or United States Coast Guard or Coast Guard Reserve, or any temporary member thereof, who has actually been, or may hereafter be, reassigned by the air force, army, navy, coast guard, or marines to active duty during any war, declared or undeclared, armed conflicts, crises, etc., who was honorably dis- charged from the service of the United States, and who at the time of his application for•a4seese as mentioned in this section shall be disabled from performing manual labor shall, upon sufficient identification, proof of being a permanent resi- § 50 -48 dent elector in the state, and production of an honorable discharge from the service of the United States: (1) Be granted a lissras to engage in any business or occupation in the state which may be carried on mainly through the personal efforts of the-lie as a means of livelihood and for which the state, county, or municipal lieowee does not exceed the ) sum of $50.00 for each without payment of any lise..tax otherwise provided for by law; or (2) Be entitled to an exe�on to the extent of $50.00 on any icense o engage in any business or occupation in the state which may be carried on mainly through the personal efforts of the s a means of livelihood when the state, county, or for such business or occupation shall be more than $50.00. The exemption heretofore referred to shall ex- tend to and include the right of li®eee to operate an automobile- for -hire of not ex- ceeding five- passenger capacity, including the driver, when it shall be made to ap- pear that such automobile is bona fide owned or contracted to be purchased by the lissuese and is being operated by him as a means of livelihood and that the proper lee tax for the operation of such motor vehicle for private use has been applied for and attached to such motor vehicle and the proper fees therefor paid by the litonsse. (b) When any such person shall apply for a lase to conduct any business or occupation for which either the county or municipal license -tax as fixed by law shall exceed the sum of $50.00, the remainder of such license tax in excess of $50.00 shall be paid in cash. (c) Each and every tax collecting authority of this state and of each county thereof and each municipality therein shall issue to such persons as may be entitled under this section a-heesse /V pursuant to the subsection (b) of this section and subject to the conditions thereof. Such license /e) when issued shall be marked across the face thereof "Veterans Exempt License" — "Not Trans- Supp. No. 4 CD50:9 § 50 -48 OKEECHOBEE CODE ferable." Before issuing the lzieeg"e, proof shall be duly made in each case that the applicant is entitled under the conditions of this law to receive the exemption provided for in this section. The proof may be made by establishing to the satis- faction of such tax collecting authority by means of certificate of honorable discharge or certified copy thereof that the applicant is a veteran within the purview of this section and by exhibiting: (1) A certificate of government -rated disabil- ity to an extent of ten percent or more; (2) The affidavit or testimony of a reputable physician who personally knows the ap- plicant and who makes oath that the applicant is disabled from performing man- ual labor as a means of livelihood; (3) The certificate of the veteran's service officer of the county in which applicant lives, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the appli- cant is disabled and entitled to receive a within the meaning and intent of ection; (4) A pension certificate issued to him by the United States by reason of such disability; or (5) Such other reasonable proof as may be required by the tax collecting authority to establish the fact that such applicant is so disabled. All --s issued under this section shall be in the same general form as other state, county, and municipal , kensos and shall expire at the same ; time as such other lis are fixed by law to k expire. (d) All ligoness obtained under the provisions of this section by the commission of fraud upon any issuing authority shall be deemed null and void. Any person who has fraudulently obtained any such 1icee, or who has fraudulently re- ceived any transfer of a,licoaadoe issued to another,1 and has thereafter engaged in any business or occupation requiring aiieense.under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the re- quired 4igenal under the laws of the state. Such Supp. No. 4 shall not be issued in any county other than the county wherein such veteran is a bona fide resident citizen elector, unless such veteran applying therefor shall produce to the tax collect- ing authority in such county a certificate of the tax collector of his home county to the effect that no exemption from mss has been granted to such veteran in his home county under the au- thority of this section. (e) In no event, under this or any other law, shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a Iie to sell intoxicating liquors or malt and vinous beverages. (f) The unremarried spouse of the deceased disabled veteran of any war in which the United States Armed Forces participated will be entitled to the same exemptions as the disabled veteran. (Code 1982, § 10 -3) State law reference — Similar provisions, F.S. § 205.171. Sec. 50 -49. Religious tenets; exemption. Nothing in this article shall be construed to require a rlieense for practicing the religious te- nets of any church. State law reference — Similar provisions, F.S. § 205.191. Sec. 50 -50. Charitable organizations; occa- sional sales; fundraising; exemp- tion. No ,seettpatimral4ignase shall be required of any charitable, religious, fraternal, youth, civic, service, or other such organization when the organization makes occasional sales or engages in fundraising projects when the projects are per- formed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fra- ternal, youth, civic, and service activities of the organization. State law reference — Similar provisions, F.S. § 205.192. Sec. 50 -51. Mobile --home setup operations; *cal license prohibited; excep- tion. No county, municipality, or other unit of local government may require a duly haermad mobile CD50:10 1 SeerFo4ee- — j b,ouv66 TAXATION aB • r home dealer or a duly licensed mobile home manufacturer, or an employee of such dealer or manufacturer, who performs setup operations as defined in F.S. § 320.822 to be ✓licensed to engage in such operations. However, such dealer or man- ufacturer shall be required to obtain a local ogee-64- ,patisitaklisease for his or her permanent business location or branch office, which lichmase shall not / f) f. require for its issuance any conditions other than those required by F.S. ch. 320. State law reference—Similar provisions, F.S. § 205.193. § 50 -57 board of pharmacy; however, no such ocettpnt i€ - lid shall be required in order to practice the profession of pharmacy. State law reference—Similar provisions, F.S. § 205.196. Sec. 50 -54. Assisted living facilities. The city may not issue an oeeupatiorlieense for the operation of an assisted living facility pursuant to part III of F.S. ch. 400 withogt first ascertaining that the applicant has been licensed by the state agency for health care administration to operate such facility at the specified location. The state agency for health care administration shall furnish to local agencies responsible for issuing essupatioaallicees sufficient instruc- tions for making the above required determina- tions. State law reference —Similar provisions, F.S. § 205.1965. Sec. 50 -52. Prohibition of local osmupatientri li„ye without exhibition of state license or registration. (a) Any person applying for or renewing a local -occupational-license to practice any profession regulated by the state department of business and professional regulation, or any board or com- mission thereof, must exhibit an active state certificate, registration, or license, or proof of copy of the same, before such local occupatienaLliie ee may be issued. Thereafter, only persons applying for the first time for a local occupational - license( must exhibit such certification, registration, or license. (b) The state department of business and pro- fessional regulation shall, by August 1 of each year, supply to the city a current list of profes- sions it regulates and information regarding those persons for whom local occupational-licenses should , not be renewed due to the suspension, revocation, or inactivation of such person's state license, certificate, or registration. The city shall not renew such lie unless such person can exhibit an active state certificate, registration, or license. (c) This section shall not apply to F.S. §§ 489.113, 489.117, 489.119, 489.131, 489.511, 489.513, 489.521 or 489.537. State law reference — Similar provisions, F.S. § 205.194. Sec. 50 -53. Pharmacies and pharmacists. The city shall not issue an oceupationaLlieens ' to operate a pharmacy unless the applicant shall first exhibit a current permit issued by the state Sec. 50 -55. Prerequisite for issuance of pest control occupationaLllcense. The city may not issue an oeeupatierm ieerraet to any pest control business coming under F.S. ch. 482, unless a currenVlicense has been procured from the state department of agriculture and consumer services for each of its business loca- tions in the city. Upon presentation of the requi- site 'licenses from the department and the re- quired tax, awaseupationallicense shall be issued. by the city. -"� State law reference —Similar provisions, F.S. § 205.1967. Sec. 50 -56. Health studios; consumer protec- tion. The city shall not issue or renew an'oceupa -- tiona:.lxlicee for the operation of a health studio pursuant to F.S. §§ 501.012- 501.019 or ballroom dance studio pursuant to F.S. § 501.143, unless such business exhibits a current license, registra- tion, or letter of exemption from the state depart- ment of agriculture and consumer services. State law reference — Similar provisions, F.S. § 205.1969. Sec. 50 -57. Sellers of travel; consumer pro- tection. The city shall not issue or renew an oecupa=` „tionaMicense to engage in business as a seller of travel pursuant to part XI of F.S. ch. 559 unless Supp. No. 4 CD50:11 § 50 -57 C4(3';-' such business exhibits a current registration or letter of exemption from the state department of agriculture and consumer services. State law reference - Similar provisions, F.S. § 205.1971. OKEECHOBEE CODE Sec. 50 -58. Telemarketing businesses; con- sumer protection. The city may not issue or renew an -eta - L f tt�'' ,ease for the operation of a telemarketing business under F.S. §§ 501.604 and 501.608, un- less such business exhibits a current 'license or registration from the state department of agricul- ture and consumer services or a current affidavit of exemption. State law reference - Similar provisions, F.S. § 205.1973. Sec. 50 -59. License schedule. The following enumeration of4teens+e taxes shall be paid to the city by the persons engaging in occupations, professions, trades, business, and pursuits named. The license tax is to be an annual tax, except as otherwise stated. 100 AGRICULTURE AND FOR- ESTRY 101 Lawn/yard/landscape $ 30.00 200 CONSTRUCTION Contractors: Contractors Subcontractor 300 MANUFACTURING 301 Manufacturers 302 Cement bulk plants 400 TRANSPORTATION, COMMU- NICATION, AND UTILITY SER- VICES 401 Radio/TV stations 402 Septic tank service 403 Transportation: rail, bus and truck Utilities: 404 Electric 405 Telephone 75.00 406 Telegraph 85.00 407 Refuse or trash removal company 100.00 408 Cablevision 125.00 500 RETAIL AND WHOLESALE SALES 501 Manufactured home sale 75.00 502 Retail sales -not as primary business 25.00 Retail sales - primary business: 503 1 -4,999 gross square feet 75.00 504 5,000 - 10,000 gross square feet 100.00 505 10,001 - 50,000 gross square feet 150.00 506 Over 50,000 square feet 500.00 507 Dealers, new and used (auto, boat, etc.) 75.00 508 Gasoline dealers, liquid petro- leum, etc 60.00 509 Gas plants (bulk) 85.00 510 Bakeries 50.00 511 Auction sales 150.00 512 Florists 50.00 50.00 513 Adult book/video entertain- ment 500.00 (See also article V, chapter 14 of this Code for additional adult entertain - 75.00 ment fees.) 600 EATING AND DRINKING PLACES 75.00 65.00 50.00 85.00 135.00 85.00 Supp. No. 4 CD50:12 601 Bars/lounges /pubs 300.00 Food services: 602 1 -25 occupancy 30.00 603 26 -149 occupancy 75.00 604 150 -249 occupancy175.00 605 More than 250 occu- pancy 185.00 606 Fast food service 225.00 Business Tax Receipt Schedule Provided by: City Administrator Finance Director Date provided: April 20th, 2014 Current Proposed BTR Fees BTR Fees 2015 Revenue Change 'License schedule I I 15% change I (Current # 1 I 100 AGRICULTURE 101ILawn /yard /landscape $ 30.00 $ 31.50 $ 1.50 18 $ 27.00 200 CONSTRUCTION Contractor $ 75.00 $ 78.75 $ 3.75 39 $ 146.25 Subcontractor $ 50.00 $ 52.50 $ 2.50 2 $ 5.00 300 MANUFACTURING 301 Manufacturer $ 75.00 $ 78.75 $ 3.75 3 $ 11.25 302 Cement bulk plants $ 75.00 $ 78.75 $ 3.75 2 $ 7.50 400 TRANSPORTATION 401 Radio /TV stations $ 65.00 $ 68.25 $ 3.25 1 $ 3.25 402 Septic Tank Service $ 50.00 $ 52.50 $ 2.50 0 $ - 403 Transpiration: rail, bus and truck $ 85.00 $ 89.25 $ 4.25 3 $ 12.75 404 Utilities- Electric $ 135.00 $ 141.75 $ 6.75 2 $ 13.50 405 Utilities- Telephone $ 85.00 $ 89.25 $ 4.25 3 $ 12.75 406 Utilities- Telegraph $ 85.00 $ 89.25 $ 4.25 0 $ - 407 Utilities- Refuse or trash removal $ 100.00 $ 105.00 $ 5.00 1 $ 5.00 408 Utilities- Cablevision $ 125.00 $ 131.25 $ 6.25 1 $ 6.25 500 RETAIL 501 Manufactured Home Sales $ 75.00 $ 78.75 $ 3.75 1 $ 3.75 502 Retail Sales- not as primary business $ 25.00 $ 26.25 $ 1.25 41 $ 51.25 Retail Sales- Primary business $ - 503 1 -4999 gross sq. ft. $ 75.00 $ 78.75 $ 3.75 110 $ 412.50 504 5000 -10000 gross sq ft $ 100.00 $ 105.00 $ 5.00 7 $ 35.00 505 10001 -50000 gross sq ft $ 150.00 $ 157.50 $ 7.50 3 $ 22.50 506 over 50000 gross sq ft $ 500.00 $ 525.00 $ 25.00 1 $ 25.00 507 dealers, new and used(auto, boat $ 75.00 $ 78.75 $ 3.75 4 $ 15.00 508 Gasoline dealers, liquid petroleum $ 60.00 $ 63.00 $ 3.00 4 $ 12.00 509 Gas Plants (bulk) $ 85.00 $ 89.25 $ 4.25 6 $ 25.50 510 Bakeries $ 50.00 $ 52.50 $ 2.50 1 $ 2.50 511 Auction Sales $ 150.00 $ 157.50 $ 7.50 1 $ 7.50 512 Florist $ 50.00 $ 52.50 $ 2.50 5 $ 12.50 513 Adult book /video entertainment $ 500.00 $ 525.00 $ 25.00 0 $ - 600 EATING AND DRINKING PLACES 601 Bars /lounges /pubs $ 300.00 $ 315.00 $ 15.00 5 $ 75.00 Food Services $ - 602 1 -25 occupancy $ 30.00 $ 31.50 $ 1.50 6 $ 9.00 603 26 -149 occupancy $ 75.00 $ 78.75 $ 3.75 14 $ 52.50 504 150 -249 occupancy $ 175.00 $ 183.75 $ 8.75 4 $ 35.00 605 more than 250 occupancy $ 185.00 $ 194.25 $ 9.25 1 $ 9.25 606 Fast food service $ 225.00 $ 236.25 $ 11.25 12 $ 135.00 607 Delicatessen /snack bar $ 50.00 $ 52.50 $ 2.50 4 $ 10.00 700 FINANCE, INSURANCE AND REAL ESTATE 701 Banks /savings and loan /credit union $ 125.00 $ 131.25 $ 6.25 6 $ 37.50 702 Finance companies $ 125.00 $ 131.25 $ 6.25 5 $ 31.25 703 Abstract /title companies $ 50.00 $ 52.50 $ 2.50 2 $ 5.00 704 Business /management /consulting $ 50.00 $ 52.50 $ 2.50 0 $ - 705 Accounting /tax service $ 50.00 $ 52.50 $ 2.50 10 $ 25.00 706 Bail bondsman $ 50.00 $ 52.50 $ 2.50 2 $ 5.00 710 Insurance $ - $ - $ - 711 Each company writing $ 50.00 $ 52.50 $ 2.50 181 $ 452.50 720 Real Estate $ 50.00 $ 52.50 $ 2.50 11 $ 27.50 721 Real estate brokerage $ 50.00 $ 52.50 $ 2.50 18 $ 45.00 730 Mortgage broker $ - $ - $ - 731 Brokerage $ 50.00 $ 52.50 $ 2.50 $ - 740 Investment firms $ - $ - $ - 741 Brokerage $ 50.00 $ 52.50 $ 2.50 $ - 800 SERVICES 801 Advertising $ 50.00 $ 52.50 $ 2.50 $ - 802 Answering service $ 30.00 $ 31.50 $ 1.50 $ - 803 Car wash /detail service $ 30.00 $ 31.50 $ 1.50 6 $ 9.00 804 Catering business $ 35.00 $ 36.75 $ 1.75 3 $ 5.25 805 Cleaning /maintenance /janitor service $ 30.00 $ 31.50 $ 1.50 6 $ 9.00 806 Collection agency $ 35.00 $ 36.75 $ 1.75 0 $ - 807 Court reporting service $ 50.00 $ 52.50 $ 2.50 1 $ 2.50 808 Detective agency $ 50.00 $ 52.50 $ 2.50 0 $ - 809 Dry cleaners $ 50.00 $ 52.50 $ 2.50 4 $ 10.00 810 Employment agency $ 35.00 $ 36.75 $ 1.75 2 $ 3.50 811 Express /shipping company $ 35.00 $ 36.75 $ 1.75 1 $ 1.75 812 Funeral home $ 85.00 $ 89.25 $ 4.25 2 $ 8.50 913 Health spas /exercise $ 50.00 $ 52.50 $ 2.50 7 $ 17.50 814 Job printing $ 50.00 $ 52.50 $ 2.50 0 $ - 814 Laundries /Laundromat $ 35.00 $ 36.75 $ 1.75 1 $ 1.75 816 Locksmith $ 35.00 $ 36.75 $ 1.75 0 $ - 817 Pest Control Service $ 50.00 $ 52.50 $ 2.50 2 $ 5.00 818 Photography studio $ 50.00 $ 52.50 $ 2.50 5 $ 12.50 819 Repair service - miscellaneous $ 35.00 $ 36.75 $ 1.75 21 $ 36.75 820 Tanning beds /booths each $ 20.00 $ 21.00 $ 1.00 1 $ 1.00 821 Travel agency $ 50.00 $ 52.50 $ 2.50 0 $ - 822 Upholstery shop $ 50.00 $ 52.50 $ 2.50 1 $ 2.50 823 Water treatment service $ 50.00 $ 52.50 $ 2.50 4 $ 10.00 824 Wrecker service $ 50.00 $ 52.50 $ 2.50 5 $ 12.50 825 Vehicle repair service $ 50.00 $ 52.50 $ 2.50 18 $ 45.00 826 Machine shop $ 50.00 $ 52.50 $ 2.50 4 $ 10.00 900 RECREATION FACILITIES 901 Amusement Park $ 200.00 $ 210.00 $ 10.00 0 $ - 902 Amusement Parlor $ 75.00 $ 78.75 $ 3.75 0 $ - 903 Per machine additional $ 5.00 $ 5.25 $ 0.25 3 $ 0.75 904 Auto vending machine, each $ 5.00 $ 5.25 $ 0.25 5 $ 1.25 905 Bowling alley $ 85.00 $ 89.25 $ 4.25 0 $ - 906 Golf course - 9 hole $ 75.00 $ 78.75 $ 3.75 1 $ 3.75 907 second 9 holes $ 50.00 $ 52.50 $ 2.50 1 $ 2.50 908 Separate driving range $ 5.00 $ 5.25 $ 0.25 0 $ - Estimated revenue increase $ 2,953.45 909 Shows /circus /carnival, daily $ 100.00 $ 105.00 $ 5.00 0 $ - 910 Skating rink $ 100.00 $ 105.00 $ 5.00 0 $ - 911 Theater -1st screen $ 100.00 $ 105.00 $ 5.00 1 $ 5.00 912 Each additional screen $ 50.00 $ 52.50 $ 2.50 1 $ 2.50 913 Pool tables, each $ 20.00 $ 21.00 $ 1.00 5 $ 5.00 1000 RENTALS 1001 Automobile /truck /trailer $ 50.00 $ 52.50 $ 2.50 2 $ 5.00 1002 apartment, multiple, one story dwell $ 50.00 $ 52.50 $ 2.50 4 $ 10.00 plus per unit charge $ 3.00 $ 3.15 $ 0.15 72 $ 10.80 1003 Equipment rental $ 50.00 $ 52.50 $ 2.50 4 $ 10.00 1004 Public lodging $ 25.00 $ 26.25 $ 1.25 4 $ 5.00 plus per bed charge $ 1.00 $ 1.05 $ 0.05 4 $ 0.20 1005 Commercial property per unit rented $ 25.00 $ 26.25 $ 1.25 0 $ - 1006 Warehouses $ 30.00 $ 31.50 $ 1.50 7 $ 10.50 1007 Mobile home parks $ 25.00 $ 26.25 $ 1.25 4 $ 5.00 per space (additional) $ 2.00 $ 2.10 $ 0.10 225 $ 22.50 1009 Clothes rental $ 25.00 $ 26.25 $ 1.25 1 $ 1.25 1010 Video rental $ 50.00 $ 52.50 $ 2.50 2 $ 5.00 2000 PROFESSIONAL 2001 Each person holding a professional Iii $ 50.00 $ 52.50 $ 2.50 117 $ 292.50 2002 Hospital /nursing home $ 55.00 $ 57.75 $ 2.75 3 $ 8.25 2003 Medical /dental facility $ 50.00 $ 52.50 $ 2.50 43 $ 107.50 2004 Barbershop /beauty shop $ 35.00 $ 36.75 $ 1.75 32 $ 56.00 2005 Each additional operator $ 18.00 $ 18.90 $ 0.90 13 $ 11.70 3000 NONCLASSIFIED 3001 Auctioneers $ 75.00 $ 78.75 $ 3.75 1 $ 3.75 3002 Child care centers $ 50.00 $ 52.50 $ 2.50 5 $ 12.50 3003 Dancehall $ 75.00 $ 78.75 $ 3.75 1 $ 3.75 3004 Fortune teller/ palmist $ 275.00 $ 288.75 $ 13.75 0 $ - 3005 News Companies $ 150.00 $ 157.50 $ 7.50 1 $ 7.50 3006 Pawnbrokers $ 200.00 $ 210.00 $ 10.00 2 $ 20.00 3007 Studios, dance /karate $ 50.00 $ 52.50 $ 2.50 1 $ 2.50 4000 ANY OTHER BUSNIESS NOT LISTED $ 50.00 $ 52.50 $ 2.50 55 $ 137.50 $ 5000 REGULATORY $ 20.00 $ 21.00 $ 1.00 150 $ 150.00 Estimated revenue increase $ 2,953.45 Business Tax Receipt Fees To: Mayor and City Council Provided by: Administrator Whitehall Finance Director Riedel For: August 20th Meeting ut%L& WOte-Shcp 5796//ti 50-Pts Ordre City of Okeechobee currently provides Business Tax Receipt collection by virtue of Ordinance 679. The fees have not been amended sine 1995 (18 years). The Florida Statute reiterates, fee amounts can be amended up to 5% every other year if the City had complied with the Equity Study Commission and its procedures. The City completed the study in 1995 and at that time the fees were adjusted based on the recommendation. Comprehensive research was conducted in 2007 of surrounding governmental entities procedures, implementation, and their fee structure. Many districts had completed the Equity Study and have initiated and approved increases based on the 5% every other year ruling. The City of Okeechobee has not adjusted nor amended its fee structure or amounts since the 1995 study. Reviewing the number of BTR's active with the city, a 5% change in the fees would generate approximately, $2,900 per year in increased revenue. This revenue would not be realized until next fiscal year as all renewal notices are based on the current fee structure. The majority of business tax receipts issued are $50.00, an amendment of 5% would increase this amount to $52.50 or $2.50. The highest increase would be $25.00 for a large retail store (over 50,000 gross square feet) from $500.00 to $525.00 (at this time we have one business in this category). APPENDIX D TO: Mayor and THRU: THRU: John J. Drago, City Administrator FROM: Robert M. Delorme, Finance DirectorXMO- • • CITY OF OKEECHOB; M E M O R A N D U M Ord I I I 6T2 5% City Council DATE: July 14, 1 95 SUBJECT: Occupat onal License Ordinance Pursuant to Florida Statute, Chapter 205.0535, an Equity Study Commission was formed of five local business owners. Meetings were conducted to determine rates which were considered equitable. The rates contained in the first reading of Ordinance #679 were agreed to by all members. The Commission members went through each line item to identify increases /decreases. The review of this City's Occupational License Tax rates included an examination and comparison of the rate structure in place at three other municipalities. At the first reading of Ordinance #679, I was asked to provide a list which shows the current rates and the proposed rates. That schedule is attached to this Memo for your review prior to the Public Hearing on July 27, 1995. Several provisions of FS 205.0535 are provided for your information: 1 - The Equity Study Commission rates are only recommendations. The Council may see fit to adjust no rates or only implement select license rates. There is no requirement that these recommendations be adopted; that is the exclusive decision of the City Council. 2 - A minimum License Tax of $25 is permitted as part of this Study. 3 - Once the requirements of the Equity Study Commission and City Council Actions are complete, the City may only raise Occupational License Taxes every other year by no more than 5 percent. I recommend that the following actions be adopted: 1 - The Occupational License categories and structure presented in Ordinance #679 be adopted. These categories are very similar to that used by other cities. 2 - That the proposed fees be reviewed carefully and only those deemed to be inequitable be appropriately adjusted. 3 - That a minimum license tax of $25 be adopted. Also attached is a copy of FS 205.0535 and the current Section 10 -16 of the City Code for your information. If you have any questions on the Occupational License Tax, please do not hesitate to contact me. I CITY OF OKEECHOBEE OCCUPATIONAL LICENSE FLEE COMPARISON NEW CURRENT BUSINESS BUSINESS CODE CODE 100 AGRICULTURE AND 101 200 F 37 LAWN/YARD /LANDSCAPE CONSTRUCTIO 15 CONTRACTORS: 201 15A CONTRACTOR 202 15B SUBCONTRACTOR 300 MANUFACTURIN 301 39 MANUFACTURERS 302 11 CEMENT BULK PLANTS CURRENT PROPOSED FEES FEES RESTRY $25.00 $30.00 • $50.00 $30.00 $60.00 $62.50 $75.00 - $50.00 $75.00 $75.00 400 TRANSPORTATION, COMMUNICATION ELECTRIC, GAS AND SANITARY S:RVICES 401 47 RADIO/TV STATIONS 402 52 SEPTIC TANK SERVICE 403 55 TRANSPORTATION: RAIL, BUS & TRUCK 56 UTILITIES: 405 ELECTRIC 406 TELEPHONE 407 TELEGRAPH 408 REFUSE OR TRASH REMOVE CO 409 CABLEVISION 500 501 $65.00 $25.00 $62.50 $112.50 $62.50 $62.50 $75.00 $100.00 RETAIL AND WHOLESALE SALES 41 MANUFACTURED HOME SALE $75.00 $65.00 $50.00 $125.00 $150.00 $150.00 $150.00 $150.00 $150.00 $75.00 �� NEW BUSINESS CODE 502 503 504 505 506 507 508 509 510 511 512 513 CITY OF OKEECHOBEE OCCUPATIONAL LICENSE FLEE COMPARISON CURRENT BUSINESS CODE 51 18 29 30 6 4 25 RETAIL SALES (PLUS .02 PER SQUARE FOOT NTE $300 RETAIL SALES - NOT AS PRIMARY BUSINESS RETAIL SALES - PRIMARY BUSINESS 1 - 4,999 GROSS SQ FT 5000 - 10,000 GROSS SQ FT 10,001 - 50,000 GROSS SQ FT OVER 50,000 SQ FT DEALERS, NEW AND USED (AUTOS, BOATS, ETC) GASOLINE DEALERS, LIQUID PETROLEUM & OTHERS GAS PLANTS (BULK) BAKERIES AUCTION SALES FLORISTS ADULT BOOKNIDEO ENTERTAINMENT CURRENT PROPOSED FEES FEES $25.00 $50.00 $37.50 $62.50 $25.00 $150.00 $25.00 600 EATING AND DRINKING PLACES 601 8 BARS /LOUNGES /PUBS FOOD SERVICES: 602 26A 1 -25 OCCUPANCY 603 26B 26 -149 OCCUPANCY 604 26C 150 -249 OCCUPANCY 605 26D >250 OCCUPANCY 606 24 FAST FOOD SERVICE 607 19 DELICATESSEN /SNACK BAR 700 FINANCE, INSURANCE AND 701 7 BANKS /SAVING &LOANS /CR UNION 702 FINANCE COMPANIES 710 34 INSURANCE: 711 34A EACH COMPANY WRITING $275.00 $25.00 $75.00 $160.00 $200.00 $200.00 $25.00 AL ESTATE $100.00 $25.00 $0.00 $25.00 $75.00 $100.00 $150.00 $500.00 $150.00 $100.00 $100.00 $75.00 $150.00 $75.00 $500.00 $375.00 $30.00 $75.00 $175.00 $300.00 $225.00 $50.00 $300.00 $150.00 $75.00 NEW BUSINESS CODE 712 720 721 722 730 731 732 740 741 742 703 704 800 801 802 803 804 805 806 807 808 809 810 811 812 813 814 815 816 817 818 819 820 821 CITY OF OKEECHOBEE OCCUPATIONAL LICENSE FEE COMPARISON CURRENT BUSINESS CODE 34B EACH AGENT /FIRM REAL ESTATE: REAL ESTATE BROKERAGE AGENT /BROKER, EACH MORTGAGE BROKER: BROKERAGE SALES BROKER, EACH INVESTMENT FIRMS: BROKERAGE AGENTS, EACH ABSTRACT/TITLE COMPANY BUSINESS /MGT CONSULTING SERVICES 1 ADVERTISING 2 ANSWERING SERVICE 9 CAR WASH 10 CATERING BUSINESS 13 CLEANING /MAINT /JANITOR SERVICES 14 COLLECTION AGENCY 16 COURT REPORTING SERV 20 DETECTIVE AGENCY 21 DRY CLEANERS 22 EMPLOYMENT AGENCY 23 EXPRESS /SHIPPING COMPANY 28 FUNERAL HOME 32 HEALTH SPAS /EXERCISE 35 JOB PRINTING 36 LAUNDRIES /LAUNDROMATS 38 LOCKSMITH 44 PEST CONTROL SERVICE PHOTOGRAPHY STUDIO 50 REPAIR SERVICE - MISC 54 TANNING BEDS /BOOTHS EACH TRAVEL AGENCY CURRENT PROPOSED FEES FEES $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $50.00 $25.00 $25.00 $25.00 $60.00 $35.00 $25.00 $12.50 $12.50 $35.00 $30.00 $10.00 $25.00 $75.00 $25.00 $75.00 $25.00 $75.00 $25.00 $75.00 $50.00 $75.00 $30.00 $30.00 $35.00 $30.00 $35.00 $50.00 $50.00 $75.00 $35.00 $35.00 $175.00 $50.00 $50.00 $35.00 $35.00 $50.00 $50.00 $35.00 $20.00 $75.00 • • CITY OF OKEECHOBEE OCCUPATIONAL LICENSE F NEW CURRENT BUSINESS BUSINESS CODE CODE 822 PLUS EACH AGENT 823 57 UPHOLSTERY SHOP 824 59 WATER TREATMENT SERVICE 825 60 WRECKER SERVICE 826 VEHICLE REPAIR SERVICE 827 MACHINE SHOP EE COMPARISON CURRENT PROPOSED FEES FEES 900 RECREATION FAC I L t TIES $25.00 $30.00 $30.00 901 48 AMUSEMENT PARK 902 AMUSEMENT PARLOR 903 PER MACHINE ADDITIONAL 904 AUTO VENDING MACH -EACH 905 BOWLING ALLEY 906 GOLF COURSE -9 HOLE 907 SECOND 9 HOLES 908 SEPARATE DRIVING RANGE 909 SHOWS /CIRCUS /CARNIVAL -DAILY 910 SKATING RINK 911 THEATER (1ST SCREEN) 912 EACH ADD SCREEN 913 POOL TABLES (EACH) 1000 RENTALS 1001 AUTOMOBILE /TRUCK/TRAILER 1002 3 APARTMENT, MULTIPLE ONE STORY DWELLING, TOWN- HOUSE & CONDOMENIUMS PLUS PER UNIT CHARGE 1003 EQUIPMENT RENTAL 1004 45 PUBLIC LODGING 1005 PLUS PER BED CHARGE COMMERCIAL PROPERTY : PER UNIT RENTED $187.50 $50.00 $5.00 $2.50 $62.50 $50.00 $25.00 $25.00 $75.00 $100.00 $75.00 $50.00 $20.00 $25.00 $1.00 $25.00 $1.00 $25.00 $50.00 $50.00 $50.00 $50.00 $50. 00 $200.00 $75.00 $5.00 $5.00 $100.00 $150.00 $75.00 $75.00 $150.00 $100.00 $100.00 $50.00 $20.00 $50.00 $75.00 $3.00 $50.00 $25.00 $1.00 $25.00 NEW BUSINESS CODE 1006 1007 1009 1010 2000 CITY OF OKEECHOBEE OCCUPATIONAL LICENSE FEE COMPARISON CURRENT BUSINESS CODE 58 40 WAREHOUSES MOBILE HOME PARKS PER SPACE (ADDITIONAL) CLOTHES RENTAL VIDEO RENTAL PROFESSIO 2001 46 EACH PERSON HOLDING A 2002 PROFESSIONAL LICENSE 2003 33 HOSPITAUNURSING HOME 2004 MEDICAUDENTAL FACILITY 2005 BARBER /BEAUTY SHOPS 3000 NON - CLAS S I FI 3 D 3001 5 AUCTIONEERS 3002 12 CHILD CARE CENTERS 3003 17 DANCE HALL 3004 27 FORTUNE TELLER /PALMIST 3005 42 NEWS COMPANIES 3006 43 PAWNBROKERS 3007 53 STUDIOS, DANCE /KARATE 4000 1017 ANY OTHER BUSINESS NOT LISTED ABOVE CURRENT PROPOSED FEES FEES $25.00 $12.50 $25.00 $31.50 $75.00 $25.00 $50.00 $250.00 $125.00 $187.50 $25.00 $30.00 $25.00 $2.00 $25.00 $50.00 $75.00 $90.00 $75.00 $75.00 $75.00 $75.00 $75.00 $500.00 $150.00 $200.00 $50.00 $25.00 $50.00 Ch. 205 LOCAL OCCUPATIONAL. LICENSE TAXES F.S. 1993 205.0535 Reclassification and rate structure revi- sions.— (1) By October 1, 1995, any municipality or county may, by ordinance, reclassify businesses, professions, and occupations and may establish new rate structures, if the conditions specified in subsections (2) and (3) are met. A person who is engaged in the business of provid- ing local exchange telephone service or a pay telephone service in a municipality or in the unincorporated area of a county and who pays the occupational license tax under the category designated for telephone companies or a pay telephone service provider certified pursuant to s. 364.3375 is deemed to have but one place of business or business location in each municipality or unincorpo- rated area of a county. (2) Before adopting a reclassification and revision ordinance, the municipality or county must establish an equity study commission and appoint its members. Each member of the study commission must be a repre- sentative of the business community within the local government's jurisdiction. Each equity study commis- sion shall recommend to the appropriate local govern- ment a classification system and rate structure for local occupational license taxes. (3)(a) After the reclassification and rate structure revisions have been transmitted to and considered by the appropriate local governing body, it may adopt by majority vote a new occupational license tax ordinance. Except that a minimum license tax of up to $25 is permit- ted, the reclassification shall not increase the occupa- tional license tax by more than the following: for licenses costing $150 or less, 200 percent; for licenses costing more than $150 but not more than $500. 100 percent; for licenses costing more than $500 but not more than $2,500, 75 percent; for licenses costing more than $2.500 but not more than $10,000, 50 percent; and for licenses costing more than $10,000, 10 percent; how- ever, in no case may any license be increased more than $5.000. (b) The total annual revenue generated by the new rate structure for the fiscal year following the fiscal year during which the rate structure is adopted may not exceed: 1. For municipalities, the sum of the revenue base and 10 percent of that revenue base. The revenue base is the sum of the occupational license tax revenue gen- erated by licenses issued for the most recently com- pleted local fiscal year or the amount of revenue that would have been generated from the authorized increases under s. 205.043(1)(b), whichever is greater, plus any revenue received from the county under s. 205.033(4). 2. For counties, the sum of the revenue base, 10 percent of that revenue base, and the amount of reve- nue distributed by the county to the municipalities under s. 205.033(4) during the most recently completed local fiscal year. The revenue base is the occupational license tax revenue generated by licenses issued for the most recently completed local fiscal year or the amount of rev- enue that would have been generated from the author- ized increases under s. 205.033(1)(b), whichever is greater, but may not include any revenues distributed to municipalities under s. 205.033(4). (c) n addition to the revenue increases authorized by par: graph (b), revenue increases attributed to the increa s in the number of licenses issued are author- ized. (4) ' fter the conditions specified in subsections (2) and (3) are met, municipalities and counties may, every other y ar thereafter, increase by ordinance the rates of local ..cupat onal license taxes by up to 5 percent. The increa -, however, may not be enacted by less than a majori plus one vote of the governing body. (5) o license shall be issued unless the federal employ-r identification number or social security num- ber is .btained from the person to be licensed. History. s. 8, cif. 93 -180. 1205.1536 Distribution of county revenues. —A county that establishes a new rate structure under s. 205.0 5 shall retain all occupational license tax reve- nues collected from businesses, professions, or occupa- tions ose places of business are located within the uninco . orated portions of the county. Any occupational license tax revenues collected by a county that estab- lishes . new rate structure under s. 205.0535 from busi- nesses professions, or occupations whose places of business are located within a municipality, exclusive of the costs of collection, must be apportioned between the uni corporated area of the county and the incorpo- rated nicipalities located therein by a ratio derived by dividin their respective populations by the population of the •.unty. As used in this section, the term 'popula- tion' m : ans the latest official state estimate of popula- tion ce fied under s. 186.901. The revenues so appor- tioned hall be sent to the governing authority of each munici.ality, according to its ratio, and to the governing authori of the county, according to the ratio of the unin- corporated area, within 15 days after the month of receipt. History. s. 9. ch. 93 -180. +Hob. —: Necove October 1. 1994 205.1537 Vending and amusement machines. — The bu iness premises where a coin - operated or token - operat =d vending machine that dispenses products, merch dise, or services or where an amusement or game achine is operated must assure that any require municipal or county occupational license for the machin is secured. The term vending machine' does not incl de coin- operated telephone sets owned by per- sons ho are in the business of providing local exchan e telephone service and who pay the occupa- tional II ense under the category designated for tele- phone ompanies in the municipality or county or a pay teleph ne service provider certified pursuant to s. 364.33 . 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Both were arrested on Okeechobee ity warrants that charged each man with -elony count of sexual battery on a child r 12 years of age. )th men were booked into the Okeecho- County Jail on bonds of $100,000 each. Tommy Comfort, N.W. Concord Drive, Port St. Lucie, has been released on bond. Carlton Com- fort, U.S. 441 S. &:,, Okeechobee, remains incarcerated. According to probable cause information used by Detective John Fisher, of the Okeechobee County Sheriff's Office (OCSO), to get the warrants the alleged incidents took place between Jan. 1, 1990, and Dec. 31, 1997. Detective Fisher said an alleged victim came forward and filed an initial report with OCSO Carlton D. Comfort Tommy Gene Comfort Deputy William Jolly. The case was later assigned to the OCSO detective. It has been determined, so far, that all of the alleged victims were females be- tween the ages of 4 and 12, said Detective Fisher. The investigator said he has been working the case for a couple weeks, and added that he is not yet fin- ished with the probe. Because it is still an open See BROTHERS -- Page 5 Okeechobee News /Charles Murphy lip Conroy (center) received a 20 -year service award from Mayor James (right) Tuesday, June 17. He was also given his lieutenant bars by City Chief Herb Smith (left). Council OKs license fee hike By Charles M. Murphy Okeechobee News Members of the Okeechobee City Council discussed ways to improve economic development and honored two members of the Okeechobee City Fire Department at their regular meeting Tuesday night. Board members also talked about an increase in busi- ness license fees limited agriculture uses within the city limits. The board approved an ordinance that amends the comprehensive plan to provide a definition for limited agriculture uses. It also amends the future land use policy to list allowable uses in zoning districts for livestock, ani- mals, grazing, gardens, hay and other similar type uses. Up to three hogs, sheep and goats would be permitted on parcels. Councilman Dowling Watford said he has received See CITY — Page 5 [s A . • ,A June 20, 2014 Okeechobee 3ROTHERS Continued From Page 1 investigation, more information cannot be released at this time. Assistant State Attorney Don Richardson is prosecuting the cases, according to the warrants. The brothers are scheduled to ap- pear in circuit court for their arraignments on Monday, July 7, at 9 a.m. It was not known, as of newspaper dead- line, if either man had retained legal repre- sentation. If you have any information concerning this case, you are asked to contact Detective John Fisher at 863 - 763 -3117, ext. 5111. CITY Continued From Page 1 numerous phone calls that were concerned about livestock allowed in the city limits. "I still feel we are somewhat an agriculture community. We want this for 4 -H type proj- ects," he said. "I think this is good but that re- mains to be seen. For the most part it satisfies what we need to do and is a compromise." City fathers also amended the local busi- ness tax, or license fees, which allow a 5 percent increase this year. City attorney John Cook said this was a request from finance and is fairly nominal. "It is not significant but it hasn't been changed since 1995, and we felt it was time for it," he explained. Councilman Watford said it is better to do small increases incrementally rather than a large increase at one time. Councilman Devin Maxwell said the City should work to fill the vacant business build- ings in the City. "I'm concerned about the volume of va- cant commercial property. 1 plan to try and work on that," he told his fellow board mem- bers. The council voted to extend the morato- rium on impact fees collected in the City with- out debate and opposition. There was no public comment at any of the public hearings on the agenda. ' Chamber of Commerce president Terry Burroughs said there are 238 members in the organization, which is up substantially from the 152 members it had last August. Other ac- complishments included a new asset map for the City and county which identifies available industrial properties. Future chamber plans include a business of the year award; a goal to increase member- ship to 275; two new events in the downtown area; and, a second Leadership Okeechobee class in September. They also want to de- velop a market plan for the City Commerce Park, and market the park through the Florida Research Coast and work with Indian River State College to develop technical training and increased training of the local workforce. Mr. Burroughs said they want to work hard to develop the park because there is a lot of land in the City that is ready for develop- ment. "There are opportunities here that we are missing. Young people are graduating high school and never coming back," he told the board. Mr. Maxwell said the commerce park is an untapped resource. He noted new small busi- ness have learned to contact the Chamber of Commerce for advice and direction. The chamber has also been working to attract another supermarket chain to town to take over the old USave building on South Parrott Avenue. Another target is a call center. In the county, the chamber is excited about the four loving of S.R. 70 to Berman Road and the opportunities that could create in eastern Okeechobee County. The Chamber is also in an improved finan- cial position. Honored employees Lieutenant Glen Hodges was honored for 20 years of service to the City Fire Depart- ment. He began his firefighting career in 1987 with the City of Okeechobee after several years of service as a volunteer in Broward County, Cooper City and Tallahassee. He joined Okeechobee County Fire/Rescue in 1989 and returned to the city in 1994. He was promoted to the rank of lieuten- ant in 2004. He is dose to receiving a two - year degree in fire science. He is the training officer for the City and also has won awards from the state for responding to large brush fires in Brevard County in 1998. Lt. Hodges said he was very proud of his recognition and said he was always excited to be a firefighter. "It's a tough job because its very physical and you get a lot of physical problems with your back, shoulders and knees, but every- body understands that. It has been a good career and I'm real proud of it," he added. Lieutenant Phil Conroy was also honored for 20 years of service. He began his career .in fire service with the Division of Forestry in 1981 and has worked at Okeechobee County Fire/Rescue, the Pratt Whitney Fire/Rescue and the City of Okeechobee. He has several certifications and also earned state awards for helping fight large brush fires on the Space Coast in 1998. He was promoted to his current lieutenant rank in April of this year. "1 started out young and its has been a long time coming," he said afterward, "1 love the business but I'm getting too old for it." Lt. Conroy said he worked long and hard to receive the promotion. He was raised in Okeechobee and began in the fire service as a volunteer while still in high school at age 17. He also remembers the wild fires he fought in 1998 and the dangers they brought. , "It was very wild. It was the only time in my career that I ever got burned," he said. The City also approved a temporary street closure for streets near the First Baptist Church for their Vacation Bible School to be held July 7 -11. The closures will be in effect from 7:30 until 8:45 a.m., and from 11:30 a.m. until 12:30 p.m. daily. The council appointed Magi Cable, Jeanne Enfinger, Dawn Hoover, J.D. Mixon, Antoinette Rodriguez, Sharie Turgeon and John Williams as regular voting members to the Centennial Celebration Committee. Jus- tin Domer, Susan Gittings, Donna Gaiser and Katrina Elsken were appointed as non - voting members. Councilman Watford said there is some really good enthusiasm in the commu- nity for this celebration. c: ch Melisa Jahner From: Melisa Jahner <mjahner @cityofokeechobee.com> Sent: Thursday, June 26, 2014 1:07 PM To: Atty John Cassel; Bill Brisson; Chief Davis; Cnty Planner ; Council - Clayton Williams; Council - Devin Maxwell ; Council - Dowling Watford; Council - Mayor James Kirk ; County Judge - Court House ; Dawn Hoover; Fire - Fred Sterling ; Fire - Herb Smith; Fire - Sue Christopher; Jackie Dunham; Jeff Newell; John Cook; John Cook ; Lane Gamiotea; Marty Thomas; Melisa Jahner; Patty Burnette; Police - Donald Hagan; Police - Jeanna Lanier; Police - Justin Bernst; Police - Skip Eddings; Public Defender ; Public Library ; PW - David Allen ; PW - Donnie Robertson; Robin Brock; State Attorney Cc: Lane Gamiotea Subject: City of Okeechobee Ord No. 1111 BTR fee increase La_erfiche Dccument:],ip Attached you'll find Ordinance No. 1111, BTR fee increase, which the City Council adopted at their June 17, 2014 meeting. Please note: This ordinance has not been supplemented to the Code. Please refer to tha language in this ordinance as the most recent and correct. Melisa Jahner, CMC Deputy Clerk City of Okeechobee 55 SE 3rd Avenue Okeechobee, FL 34974 863- 763 -3372 ext. 215 863 - 763 -1686 (fax) Notice: Any Electronic Data Sent Or Received through This E -Mail Address is Public Record and Governed By: the State of Florida, Public Records Law. 1 Melisa Jahner From: Sent: To: Cc: Subject: Laseifiche Dncuments.:ip For your records, Melisa Jahner <mjahner @cityofokeechobee.com> Thursday, June 26, 2014 12:01 PM Brian Whitehall; India Riedel; Kim Barnes; Cyndi Beeson Lane Gamiotea FYI Attached is Ord No. 1111, BTR fee increase Also, please note: This ordinance has not been supplemented to the Code. Please refer to the language in this ordinance as the most recent and correct. Melisa Jahner, CMC Deputy Clerk City of Okeechobee 55 SE 3rd Avenue Okeechobee, FL 34974 863 - 763 -3372 ext. 215 863 - 763 -1686 (fax) Notice: Any Electronic Data Sent Or Received through This E -Mail Address is Public Record and Governed By: the State of Florida, Public Records Law. 1 Melisa Jahner From: Lane Gamiotea < Igamiotea @cityofokeechobee.com> Sent: Wednesday, May 21, 2014 1:11 PM To: City - Melisa Jahner Subject: FW: publication requirement on BTR ord Importance: High Re -read this email & make changes to the 5/20 TDL accordingly - the dates & ad for the final hearing didn't change, the only thing John changed, as noted in his memo 4/30/14 is that he had us run the ad for the first reading & treat it as a PH ace/ Earneat- C�auniotea4 CHIC City Clelrk'7Pers�vtvteLAd vl,%vt strrato-rr City of MRec;ho -ice 55 SatA t:hecot 3`' A ve vuA.eJ Off, EL 34974 863-763 -3372 ext215 863 -763 -1686 fa-xi 863 - 697 -0345 cell c .t=yo f • • - • • • . co-mi PUBLIC RECORDS NOTICE: All e -mail sent to and received from the City of Okeechobee, Florida, including e -mail addresses and content, are subject to the provisions of the Florida Public Records Law, Florida Statute Chapter 119, and may be subject to disclosure. From: Lane Gamiotea [ mailto :Igamiotea@cityofokeechobee.com] Sent: Tuesday, April 29, 2014 4:42 PM To: City-India Riedel; City -Brian Whitehall; City -John Cook 2nd Cc: City - Melisa Jahner Subject: publication requirement on BTR ord From what I can understand of F.S. 205.042 the requirements are: a — "governing body must first give at least 14 days public notice between the 15t & last reading of the ordinance by publishing the notice in the newspaper" (John — does this mean #1: the 15t reading does not require an advertisement, #2 there has to be at least 14 days between the 1st & final reading, #3 the ad can be a legal (not display) ad & published 14 days prior to the final reading ?) b — "the notice must contain the proposed classifications and rate applicable to the BTR" If my interpretations are correct then, We can have 1st reading on May 20 (no ad beforehand) Final reading /Public Hearing on June 17, with advertisement to run on June 1 [we'd need the language for the ad by first thing Thursday morning May 29, would prefer to have it by May 28] [27 days between 1st & final reading, we couldn't have the final on June 3 because that's only 13 days between the 2 readings] [16 days between ad published & final reading] BUT - If we have to also advertise the 1st reading then we need to publish the notice on May 4, and I would need the language first thing this Thursday, May :t, the deadline is by 2 pm Melisa Jahner From: Sent: To: Cc: Subject: Lane Gamiotea <Igamiotea @cityofokeechobee.com> Wednesday, April 30, 2014 12:41 PM City - Melisa Jahner City -Brian Whitehall; City -Robin Brock; City -India Riedel need to publish a legal ad for 5/4 on the BTR's Melisa, please type up a draft legal ad to consider proposed Ord No. 1111 for first reading and public hearing on May 20 @6pm With final public hearing and adoption set for June 17 @ 6 pm. The ad language excluding the ordinance title is in the last paragraph of the memo John just sent over. AND, We'II need the proposed ordinance typed up quickly too so that its available for the public to view, by Sunday. Would prefer we get it done & give to Kim to post on the website & we can add that language in the ad as well. Brian & India, as soon as the draft ord is ready, I'll cc you both on the email we send to John to get him to review it O PUBLIC RECORDS NOTICE: All e -mail sent to and received from the City of Okeechobee, Florida, including e -mail addresses and content, are subject to the provisions of the Florida Public Records Law, Florida Statute Chapter 119, and may be subject to disclosure. 1 April 30, 2014 MEMO Lane: As regards ES ch. 205, the tax increase proposed by India is set out in 205.0535(4), which permits an increase, every other year, of up to 5% fee increase. This presumes that the City already complied with sections (2)(3) of that statute which requires a rate study, and which the minutes indicate was done in the City in July 1995. So the 5% increase would appear to be a more or less automatic method to increase rates periodically, and the advertising requirements of 205.042 would apply to an initial adoption of business tax receipts ordinance, not the 5% increase. I- Iowever,as you mentioned, then there is no other direction in ch. 205 as to how to advertise the ordinance to approve the 5% increase. As actual notice of tax increase is extremely important, I recommend that we go ahead and advertise for the first reading, on May 41h, and then the 14 day notice before the second reading, as outlined in your email. Also, since this increase is not the initial adoption of a I3'FIZ ordinance, I do not believe we need to publish each category or classifications. So, the notice would include a notice of increase in local business tax: The City of Okeechobee, Florida will hold a pubic hearing on (dale /time /place) for, first reading ()fan ordinance to increase tax rates for local business ' within the City, which will amend City code of ordinances chapter 50, Article II, Sec. 50 -59. This increase is authorized by Florida Statutes 205.0535(4), which permits an increase or decrease in fax rates ofup to 5% on alternating years. This proposed ordinance will propose a 5% increase in tax rates applicable to all categories of local business' as set forth in Ch. 50, sec. 50 -59, code of ordinances, with a resulting effect of a 5% increase in the amount of business tax currently paid by each affected business within the City of Okeechobee. Feel free to amend this language and add the normal stuff you publish for ordinance adoption. Jcook City Attorney Lane Gamiotea From: Lane Gamiotea <Igamiotea @cityofokeechobee.com> Sent: Tuesday, April 29, 2014 4:42 PM To: City -India Riedel; City -Brian Whitehall; City -John Cook 2nd Cc: City - Melisa Jahner Subject: publication requirement on BTR ord Tracking: Recipient Read City -India Riedel Read: 4/30/2014 7:30 AM City -Brian Whitehall City -John Cook 2nd City - Melisa Jahner Read: 4/29/2014 4:46 PM From what I can understand of F.S. 205.042 the requirements are: a — "governing body must first give at least 14 days public notice between the 15t & last reading of the ordinance by publishing the notice in the newspaper" (John — does this mean #1: the 1st reading does not require an advertisement, #2 there has to be at least 14 days between the 1st & final reading, #3 the ad can be a legal (not display) ad & published 14 days prior to the final reading ?) b — "the notice must contain the proposed classifications and rate applicable to the BTR" If my interpretations are correct then, We can have 1st reading on May 20 (no ad beforehand) Final reading /Public Hearing on June 17, with advertisement to run on June 1 [we'd need the language for the ad by first thing Thursday morning May 29, would prefer to have it by May 28] [27 days between 1st & final reading, we couldn't have the final on June 3 because that's only 13 days between the 2 readings] [16 days between ad published & final reading] BUT - If we have to also advertise the 15t reading then we need to publish the notice on May 4, and 1 would need the language first thing this Thursday, May 1, the deadline is by 2 pm John, I also looked through the sections on reclassifying and rate changes & couldn't find another set of publication instructions that would apply just to ordinances that amend, but would feel better if you double checked me on this - Thanks © PUBLIC RECORDS NOTICE: All e -mail sent to and received from the City of Okeechobee, Florida, including e -mail addresses and content, are subject to the provisions of the Florida Public Records Law, Florida Statute Chapter 119, and may be subject to disclosure. 1