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HomeMy WebLinkAboutDocumentation_Regular_Tab 08D_12/02/1993 . 1 � VI � � � ;; �� ; VILLAGE OF TEQUESTA Post Officc E3ox 3273 • 357 Tcquesta Drivc � Tcqucsta, Fiorida 33469-0273 • (407) 575-6�00 • - � � � Fax: (407) 575-6203 i o 9� 4 <C N CoUM� MEMORANDUM: TO: Village Council FROM: Thomas G. Bradford, Village Manage�� DATE: November 10, 1993 SUBJECT: Equity Study Con�mission, Occupational License Fees; Aqenda Item As you know, I estimate that the Village will be faced with a tax increase for FY 1995. My forecast does not include any increased millage that may be associated with the issuance of bonds in 1994. In order to begin reducing this forecasted increase, we must review all non-ad valorem (property tax) revenue sources in order to maximize or increase the same. This review would include occupational license fees. Fortunately, the State has adopted new legislation this year which allows occupational license fees to be amended. I cannot remember any changes to occupational license fees for at least eleven years and, certainly, the State has not allowed any amendments durinq the last seven years that I have been with Tequesta. During all of this time, of course, inflation has kept marching onward, continually reducing the overall value of occupational license fees as a percentage of total revenues. The new legislation requires the establishment of an Equity Study Commission in order to receive input from the business community, prior to adopting new occupational license fees. Therefore, Tequesta must establish an Equity Study Commission and appoint its members. Each member of the Study Commission must be a representative of the business community within Tequesta's jurisdiction. The Equity Study Commission shall recommend to the Village Council a classification system and rate structure for Tequesta's occupational license taxes. Page 2— This issue was reviewed by the Finance and Administration Committee at their meeting on September 7, 1993. While the Committee Members may not necessarily agree with my desire to maximize these occupational license fees, they did agree with the need to establish an Equity Study Commission in order to receive input from the business community. Attached hereto, please find the work product produced by Scott Ladd, analyzing occupational licenses for Fiscal Year 1992/1993. Unless you are prepared to nominate members at your meeting on November 18, 1993, we will place on the agenda for the Village Council Meeting of December 2, 1993, appointments to the established Equity Study Commission. Any person nominated should ^� be contacted prior to so doing. Possible persons for consideration �jY� �are Edwin J. Nelson, Fred Martin, Charles Martyn, Esq., Patrick ��Rice, Esq. The Commission need only meet one time. �r �"� It is recommended that the Village Council, by motion, create the Tequesta Equity Study Commission. TGB/krb � JONES, FOSTER, JOHNSTON & � , ;, . A. ATTORNEYS AN� COUNSELORB � fLAGiI.ER CENTER TOWEA � ,/� soa soul►+ Fuot.�a o�ve � 1FQ �vENn, F�.00A 1 J / � QTq �. wwr s. Kcx,woea �COTT 4 Moh1UUlN P. O. BOX 3�76 U� v y wrn r. uueNn+K YMICENT J. KTM10 OMrEIA A. MoNIEaNE► WE8T PAL.M BEACH, FLORJOA 76 V � J�9 i10Qt �40� eaaa000 (q �u,.o� ,,a«w.o� lTEMEM J. AUCAM/ nMOrHr t. ��,w I� G, S lCOTT M. COITON JOMN C. M,NOOlJ11 � f tlKttp JOVCf A COMWAI' JWiN C. RAU FAX: (IO7�e.�''1454 NA�R �. MUCE JONE� YMICiANET L COOPEN ANOREW ROM NEOECCA �. OOANE �TE�EN J. iqTM4M1 /� 1/W-1fN Wra9TOPMER S. DUKE iETER A tACIM ��� ,�� `� �AUI C. WOIfE fCOiT O. NAWKIIM D. CULVER eMITM IM � iq�nN� TMpfiWTON Y. NENih' JOEI 1. 1TMWN v�ren a. r+o�ra+ 810NEY A. BTUBBS, Jii. WRITER UIRECT UNE: �(;'� ��'� "��� YAiiK 8. KLE�NFELD ALLEN N: TOMUN80N - ��� A ' f« �� Y�G+AEL T. KMN2 JOMH !. TWMPER Of COUNfEI JdIN M. laROl1X MICMAfL t. WALMI L MANTIN �LANAf1AN JOFIN p�NR YcCHACKEN M. ADAMS WEAYEA OTi1EA LOCATION M N.E. fOURTH AYE. DELAAY eEAp1, FLOiADA iw7 June 3, 1993 Mr. Thomas G. Bradford Villaqe Manager Villaqe of Tequesta Post Office Box 3273 Tequesta, Florida 33469 RE: Village of Tequesta 1993 Legislation - Occupational License Tax Our File No. 13153.1 Dear Tom: In the event the Village wishes to adjust its occupational license fees beqinninq October ist, it should put in action immediately those requirements of the new legisl�tion. As you will note, in the event the occupational license fee is adjusted, the Village must appoint an "equity study commission" to review the matter. This commission would report back to the Council which will ultimately determine whether the rates should be adjusted and, if so, by how much. Sincere y, John C. Randolph JClt/ ssm �' � VILLAGE OF TEQUESTA -- a � DEf'AR�'�1ENT OF COMMLNf1Y DEVELOP!�tENT \ �' S' Pc>st Officc Box 3273 • 357 Tcyuc�ta Drivc ' Vlj / � � T'cyucsw. Florida 334fi9-0273 •(407) 575-62?0 hn�CFOf 1 �� ' �° Fax: (407) 57S-G203 � �/�� � A `+C COUN� MEMOR UM �� �99,��, �Z ;.. � L; .., , s . . Or•��� V � T0: Thomas G. Bradf ord, Vi 11 age Manaqer ,G � � � � p FROM: Scott D. Ladd, Buildinq Off icial ��� / DATE: November 5. 1993 SUBJECT: Creation of "Equity Study Commission" in Order to Establish New Occupational License Rate Structure for Village of Tequesta. Tom, attached are eighteen t18> copies of an occupational license � analysis that I prepared for use by the Villaqe Council, Equity Study Commission, affected staff and other interested partiss. The analysis outlines the Village's current occupational license cateqories that were issued durinq the 92/93 fiscal year and depicts the current rate <occupational license tax>, the total taxes collected durinq 92/93. the Chapter 93-180, F. S. , al lowable rate < tax) increase for each category, the staff recommended rate (tax) increase for each cateqory which was determined based on the maximum 10� increase cap as provided f or in Chapter 93-180, F.S., the total number of licenses issued in each category durinq 92/93, the maximum projected total revenue allowable for each category, without factorinq in the 10� cap on the total revenus collected for all cateqories in the 92/93 fiscal year, , and finally, the staff recommended pro7ected total revenues that could be collected in each cateQOrp for fiscal year 94/95 which complies with the State maximum 10$ cap as set forth in Chapter 93-180, F. S. It is the Vil2aqe Attorney's recommendation, and I strongly concur, that our Equity Study Commission be established by motion of the Villaqe Council in lieu of the much more complicated resolution method. A list of suqgested names of inembers of our business community to serve on the Equity Study Commission could be submitted at an upcoming Council mestinq. Thereafter, the Villaqe Council could set farth some minimum qvidelines or direction for the members of the Equity Study Commission and set forth the time frame within which the Commission must complete their review of the Villaqe's occupational license rate <tax) structure. This process 7ust outlined meets the ful l intent of Chapter 93-180, F. S. and should allow the Village to adopt an ordinance amendinq the occupational license rate structure in time to make the neceseary chanqes to our occupational license computer program so that the revised rate structure could be implemented prior to the occupational license renewal notices being mailed out for the 94/95 fiscal year. SDL: �mm Attch. Recvcled Pa��r ; VILLAGE OF TEQUESTA DEPARTMENT OF COI�M�(UN1TY DEVEIAPMENT �; Post Office Box 3273 • 357 Tequesta Drive f � o Tequesta, Florida 33469-0273 •(407) 575-6220 � �� Fax: (407) 575-6203 ' � O N to M�� QCCUPATIONAL LICENSES 1992/93 FISCAL YEAR ANALYSIS 1. 92/93 masterfile records printed = 1,847 <includes all categories) 2. Iesued 694 Occupational Licenses 3. Issued 543 Countywide Registrations <CWR> (Contractors & Sub- Contractors> 4. Issued 254 State Certified reqistrations <CS) (Contractors & Sub- Contractors> 5. Total, all Licenses issued = 1,491 6. Total Occupational License Tax collected = b75,572 7. Total CWR & CS fees collected = 53,528 8. Total CWR County reimbursement = 527,030 9. Total all tax,� fess and reimbursement collected for fiscal year 92/93 = 5106, 130 20. 92l93 fiscal ysar revenue base X 10� allowed increase <Dudley Bil l. F. S. Chapter 93-180) = 5106, 130 X 1. 10 =�116, 743 for an allowed increase in total revenues collectible of S10,b13. 11. 92/93 fiscal year revenue base + allowable increase = 8116,743 12. Analysis of current tax collected by license cateqory, allowable increase and recommended increase: Proiacted Total Current Recom- Total No. Revenue Pro]ected Rate Flus mended Licenses from Total Code Descri tion Current Total Allowable Allowable Increase: IsBVes Allowable Recommende� Rate Collected Increase Increase A rox. 72� <92/93> Increase Revenue �� Coin operated machines: C0001 Laundry, 1-5 machines 520.00 S 20.00 200� b 60.00 S 35.00 1 C0002 Laundry, 6+ machines 7.50 195.00 Zpp� 22,gp � 60.00 S 35.00 C0003 Soap machines 1-4 machines 40.00 12.00 26 585.00 312.00 40.00 200� 120.00 70.00 1 120.00 70.00 CR Construction related bus. 20.00 940.00 200� 60.00 35.00 47 2.820.00 1,645.00 IC Insurance Companies: IC001 Insurance aqency 100.00 400.00 200� 300.00 172.00 q IC004 Ins. <FLC> 100.00 6,800.00 200� 300.00 172.00 68 1.200.00 688.00 20,400.00 11,696.00 JP Jobsite preparation 90.00 760.00 200� 120.00 70. 00 19 2, 280. 00 1, 330. 00 OA Amusements: OA010 Entertainment 200.00 200.00 100� 400.00 OAp14 Golf Club 337.00 337.00 100� 674.00 580.00 i 400.00 345.00 674.00 580.00 OL Non-Countywide Contractors: OL100 General Contr. 225.00 225.00 100� 450.00 390.00 1 OL Sub-contractors 200.00 1,200.00 100� 400.00 345.00 6 450.00 390.00 2, 400. 00 2, 070. 00 OM ManufacturinQ: OM001 Manuf. 1-2 employees 60.00 120.00 200� 180.00 100.00 2 OM004 " 7-10 employees 225.00 225.00 100� 450.00 390.00 1 360.00 200.00 OM005 " 11-20 emploXees 281.00 281.00 100� 562.00 480.00 1 450.00 390.00 562.00 480.00 OR001 Restaurant. Lounqe, per seat 2.50 4,145.00 200� 7.50 4.00 1658 seat� 12,435.00 6.632.00 OR003 Wrapped/infra-red food 60.00 60.00 200� 180.00 104.00 1 180. 00 104. 00 PM Property Maintenance 40.00 4,080.00 200� 120.00 60.00 102 12,240.00 6,120.00 RE Real Estate: RE001 Real Fstate Aqency/Broker 100.00 1,400.00 200Rc 300.00 172.00 14 4,200.00 2,408.A0 RE003 Real Estate Salesperson 40.00 1,080.00 200Rs 120.00 70.00 27 3,240.00 1.890.00 Proiected Total Current Recom- Total No. Revenue Proiected Rate Plks mended Licenses from Total :ode Descri tion Current Total Allowable Allowable Increase: Issues Rate Collected Increase Increase A rox. 72� <92/93> IncreaBee Recommendec Revenue �M Retail Merchants: --- 2M001 Retail stock to 520,000 100.00 6,400.00 200� 300.00 2M002 Stock 520,000 - 570,000 170.00 64 19.200.00 10,880.00 200.00 3,800.00 100� 400.00 345.00 19 tM003 Stock over 570,000 300.00 3,900.00 100$ 600.00 520.00 �•600.00 6,555.00 13 7.800.00 6,760.00 �R Residential Maint./Repair 30.00 2,070.00 200� 90.00 52.00 69 6,210.00 3,588.00 tS Repair/Machine Shops: :S001 1-2 employees 60.00 240.00 200� 180.00 :S002 3-4 employQes 100.00 100.00 20p� 300.00 110.00 4 '720.00 440.00 :5004 7-10 employees 225.00 450.00 100Ri 450.00 172•00 1 300.00 172.00 390.00 2 900.00 780.00 �A Personal Service Class A 40.00 160.00 200� 120.00 70.00 4 480.00 280.00 B Personal Service Class B 100.00 6,000.00 200� 300.00 172.00 60 . 18, 000. 00 10, 320. 00 � Professional Service Clase C 140.00 13,440.00 200� 420.00 242.00 96 40,320.00 23,232.00 D SpecializQd Service Class D 200.00 2,000.00 100� 400.00 345.00 10 4,000.00 3,450.00 E Specialized Service Class E: E001 Auctioneers, each 200.00 200.00 100� 400.00 E002 Auctions. Jewelry, Etc. 200.00 345.00 1 400.00 345.00 E003 Autos for Hire, Taxi, each 100.00 200.00 100� 400.00 345.00 1 400.00 345.00 200.00 200Rs 300.00 172,00 2 600.00 344.00 E005 Marina, per slip 2.50 200.00 200� 7.50 7.50 40 slips 300.00 300.00 E009 Broker (options/stock> 300.00 300.00 100� 600.00 520.00 E010 Broker, mortqaqe or loan 200.00 800.00 100� 400.00 345.00 1 600.00 520.00 E011 Dry Cleaning & Pressinq 200.00 600.00 100Rc 400.00 4 1.600.00 1.380.00 E021 Hotel, Motel, 3-S units 20.00 345.00 3 1,200.00 1.035.00 E022 Hotel. Motel. 5+ units, 6= 2.50 20.00 200Rc 60.00 45.00 1 motel 60.00 45.00 P 12.50 200� 7.50 7.50 5 units 37.50 37.50 E038 Tailor, 1-2 employees 60.00 240.00 200� 180.00 104.00 4 720.00 416.00 F Financial: c010 Banks 337.00 2,022.00 100Ri 674.00 583.00 6 =020 Savinqs & Loan Assoc. 337.00 1,011.00 100� 674.00 583.00 3 4,044.00 3.498.00 2,022.00 1,749.00 Pro�ected Total . Curr��,t Recom- Total No. Rsvenue Projected Rate Plus mended Licenses from Total Current Total Allowabie Allowable Increase: Issue� Allowable Recommende Code Descri tion Rate Collected Increase Increase A rox. 72� <92/93) IncreaBe Revenve SGO10 Concrete Mixing Plant 300.00 300.00 100� 600.00 520.00 1 600.00 520.00 SV Service from a Vehicle 100.00 1,300.00 200Rc 300.00 172,00 13 3,900.00 2,236.00 68,473.50 (75.572 final revenue printout from Financa> 116,712.50 CWR & CS Fess - 3,528.00 + CWR County Reimbursement - 27,030.00 5106, 130.00 Max. Allowed Revenue Increase - 10,613.00 Max. Allowed Total License Revenue 93/94 - b116,743.00 Total Rscommend�d Increaae - a116,712.50 <Bas�d on pr�cedinq analysis> ' � . V[LLAGE OF TEQUESTA �` ���, � Post Officc Box 3273 • 357 Tcyucsw Drivc ��S'� Tcyucs�a, Florid:� 33-t69-0273 • (407) 575-h2f� ; � � Fax:(4Q7)575-6203 � t s o ♦ � � � •�'" fOV November 22, 1993 Edwin J. Nelson 370 Riverside Drive Tequesta, Florida 33469 Re: Tequesta Equity Study Commission; Occupational License Fees Dear Mr. Nelson: The State of Florida has allowed municipalities to amend their occupational license fees for the first time in many years. In the past, occupational license fees were not authorized for amendment causing the same to lose value by virtue of inflation. The State of Florida has now allowed occupational license fees to be adjusted upward with certain caps and percentage increases and, thereafter, allow the same to be increased by 5 percent every two years. However, prior to making any allowed amendments to any municipalities' occupational license fee structure, the municipality must create an Equity Study Commission to make recommendations to the governing body of the community relative to the proposed occupational license classification system and applicable rate structure. By virtue of your position and standing in our community, your name has been suggested for the Tequesta Equity Study Commission which was created by the Village.Council on November 18, 1993. We would , appreciate knowing whether you would be interested in serving in this capacity. Municipalities across this nation are under severe financial constraints. Your knowledge and expertise in your field of endeavor will prove useful in reviewing Tequesta's staff proposals and in making recommendations to the Village Council. The Equity Study Commission need meet only one time. in order to accomplish its charge. The Villaqe Council is considering nominations to the Tequesta Equity Study Commission at its meetinq on December 2, 1993. Accordingly, please contact my office by Tuesday, November 30, 1993 to inform us of your willingness to serve in this capacity. Edwin J. Nelson Kove�ber 22, 1993 Page 2 Should you have any questions in regard to this matter, please feel free to contact me. Your time and efforts in regard to this matter are greatly appreciated. Sincere / Thomas G. Br�dford Village Manager TGB/cm c: Village Council '� VILLAGE OF TEQUESTA y ���" . � Post Officc Hox 3273 • 357 Tcqucsta Drivc ���} ,"_`� Tcyucsta. Flonda 3 i.ih9-0? 73 •(407) 575-62(� ; — a F��x: (407) 575-620; � s 'o �� � •C M C7V . November 22, 1993 Fred Martin President ,7upiter National Bank 250 Tequesta Drive Tequesta, Florida 33469 Re: Tequesta Equity Study Commission; Occupational License Fees Dear Mr. Martin: The State of Florida has allowed municipalities to amend their occupational license fees for tY�e first time in many years. In the past, occupational license fees were not authorized for amendment causing the same to lose value by virtue of inflation. The State of Florida has now allowed occupational license fees to be adjusted upward with certain caps and percentage increases and, thereafter, allow the same to be increased by 5 percent every two years. However, prior to making any allowed amendments to any municipalities' occupational license fee structure, the municipality must create an Equity Study Commission to make recommendations to the governing body of the community relative to the proposed occupational license classification system and applicable rate structure. By virtue of your position and standing in our community, your name has been suggested for the Tequesta Equity Study Commission which was created by the Village Council on November 18, 1993. We would appreciate knowing whether you would be interested in serving in this capacity. Municipalities across this nation are under severe financial constraints. Your knowledge and expertise in your field of endeavor will prove useful in reviewing Tequesta's staff proposals and in making recommendations to the Village Council. The Equity Study Commission need meet only one time in order to accomplish its charge. The Village Council is considering nominations to the Tequesta Equity Study Commission at its meeting on December 2, 1993. Accordinqly, please contact my office by Tuesday, November 30, 1993 to inform us of your willingness to serve in this capacity. Fred Martia November Z2, 1993 Page 2 ---------------- Should you have any questions in regard to this matter, please feel free to contact me. Your time and efforts in regard to this matter are greatly appreciated. Sincerely, • / Thomas G. adford Village M ager TGB/cm c: Village Council ' VtLLAGE UF TEQUESTA ' �� � f'ost Officc Box 3273 • 357 Tcyuc.ta Urrvc S�� � Tcyucsta. Florida 33469-0273 •(407) 575-62(X) ; � a Fax; (4O7) 575-6203 r , f s , o o � i i � • �N fl7UK� . November 22, 1993 Charles P. Martyn, II, Esq. 393 Tequesta Drive Tequesta, Florida 33469 Re: Tequesta Equity Study Commission; Occupational License Fees Dear Mr. Martyn: The State of Florida has allowed municipalities to amend their occupational license fees for the first time in many years. In the . past, occupational license fees were not authorized for amendment causing the same to lose value by virtue of inflation. The State of Florida has now allowed occupational license fees to be adjusted upward with certain caps and percentage increases and, thereafter, allow the same to be increased by 5 percent every two years. However, prior to making any allowed amendments to any municipalities' occupational license fee structure, the municipality must create an Equity Study Commission to make recommendations to the governing body of the community relative to the proposed occupational license classification system and applicable rate structure. By virtue of your position and standing in our community, your name has been suggested for the Tequesta Equity Study Commission which • was created by the Village Council on November 18, 1993. We would appreciate knowing whether you would be interested in serving in this capacity. Municipalities across this nation are under severe financial constraints. Your knowledge and expertise in your field of endeavor will prove useful in reviewinq Tequesta's staff prbposals and in making recommendations to the Village Council. The Equity Study Commission need meet only one time in order to accomplish its charge. The Villaqe Council is considering nominations to the Tequesta Equity Study Commission at its meeting on December 2, 1993. Accordingly, please contact my office by Tuesday, November 30, 1993 to inform us of your willingness to serve in this capacity. Charles P. Martyn, II, Esq. November 22, 1993 Page 2 --------------------------- Should you have any questions in regard to this matter, please feel free to contact me. Your time and efforts in regard to this matter are greatly appreciated. Sincerely, ��� � �� /�8,,,,� "� Thomas G. Bradford Village Manager TGB/cm c: Village Council ' ". VILLAGE UF TEQUESTA '` �. � Pc�til OfGce Box 3?73 • 357 Tcqucsta Dtivc I S�_ Tcyucsta. Flond:i :�34( •(4p7) 575-62(X) ; � ' Fax;(407)575-62 � � � � 'o s � ' ��N fl1V~� ♦ November 22, 1993 Patrick A. Rice, Esq. 250 Tequesta Drive Tequesta, Florida 33469 Re: Tequesta Equity Study Commission; Occupational License Fees Dear Mr. Rice: The State of Florida has allowed municipalities to amend their occupational license fees for the first time in many years. In the past, occupational license fees were not authorized for amendment causing the same to lose value by virtue of inflation. The State of Florida has now allowed occupational license fees to be adjusted upward with certain caps and percentage increases and, thereafter, allow the same to be increased by 5 percent every two years. However, prior to making any allowed amendments to any municipalities' uccupational license fee structure, the municipality must create an Equity Study Commission to make recommendations to the governing body of the community relative to the proposed occupational license classification system and applicable rate structure. By virtue of your position and standinq in our community, your name has been suqgested for the Tequesta Equity Study Commission which was created by the Village Council on November 18, 1993. We would appreciate knowinq whether you would be interested in serving in this capacity. Municipalities across this nation are under severe financial constraints. Your knowledge and expertise in your field of endeavor will prove useful in reviewing Tequesta's staff proposals and in making recommendations to the Village Council. The Equity Study Commission need meet only one time in order to accomplish its charge. . The Village Council is considering nominations to the Tequesta Equity Study Commission at its meeting on December 2, 1993. Accordingly, please contact my office by Tuesday, November 30, 1993 to inform us of your willingness to serve in this capacity. . Patrick A. Rice, Esq. November 22, 1993 Paqe 2 --------------------- Should you have any questions in regard to this matter, please feel free to contact me. Your time and efforts in regard to this matter are greatly appreciated. Sincerely, / � � .� � , � � Thomas G. Bradford Village Manager TGB/cm c: Village Council