HomeMy WebLinkAboutDocumentation_Miscellaneous_Tab 04B_04/29/1994 �0� �,� � � L
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FLORIDA LEAGUE I �� C.
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Memorandum 8 � q i -
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T�: City Managers and Chief Ad nistrativ ffice •' ��
FROM: Raymond C. Sittig, Executive Dire or Q
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SUBJECT: 1993 Legislation - Occupationai License T Ref �
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DATE: May 19, 1993 � �� �� P
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On May 4, Governor Chiles signed into law; Chapter 93-180, Laws of Fiorida. This is the
first major reform to the occupational license tax statute in 21 years. This legislation was
primarily the per�duct of the Occupational License Tax Study Commission, a legisiatively
appointed body comprised of 14 individuals representing city and county government,
and various business organizations. The law, as written, represents a fragile compromise
of ail parties involved.
Major components of this legisfation are:
A one-time increase of up to 10 percent of the sum of the total revenue generated
by your municipality in either the preceding fisca! year, or the amount of revenue
that would have been generated in the preceding fiscal year had your municipality
enacted the maximum tax increases authorized in 1980 and 1982, whichever is
greater, including any revenues remitted by the county during the preceding fiscal
year. lmplementation of this component requires appointment of an "equity study
commission" to make rate and/or classfication changes. Such commissions shall
� be appointed by the elected body and sha(I only submit recommendations in an
advisory nature to the elected body.
Upon #he implementation of the one-time increase of up to 10 percer�t, licenses
, costing within the following ranges cannot exceed the following percentages: up _
to $150, 200 percent; more than $150 and up to $500, 100 percent; more than
$500 and up to $2,500, 75 percent; more than $2,500 and up to $10,000, 50
percent; and, greater than $10,000, 10 percerrt. Furthermore, no license may be
increased by more than $5,000. However, any license may be increased up to a
rate of $25 and not be bound by these percentage maximums. Implementation of
this component requires appointment of an "equity study commission."
Memorandum to .
City Managers and CAOs
Page 2
Future rate increases of up to 5 percent every two years may occur with a majority
plus one affirmative vote by the elected body. Implementation of this component
requires appointment of an "equity study commission" in the first component
above.
Counties who utilize "equity study commissions" as specified in s. 205.0535(2) are
authorized to keep all tax revenues collected from businesses located in the
unincorporated area. The sharing formula remains the same for license tax
revenue collected from businesses within municipal boundaries. If a county
chooses not to utilize the "equity study commission" process, it will be required to
share all revenues with their municipalities according to s. 205.033(4) and (5).
C+ties may recoup aii revenues that may be reduced due to this provision plus a
10 percent increase when they revise their rate structures according to the first
component above.
Cities and counties are specifically authorized to initiate avil actions against any
business that does not pay its required occupational license tax within 150 days
of initial notice of tax due. !n addition to all penalties currently authorized, such
civil actions and penalties may include court costs, reasonable attorneys' fees,
additional administrative costs incurred as a result of the collection efforts and a
penalty of $250.
Transfer fees are revised from a flat rate of $3 to a fee of 10 percent of the annual
license rate; however, the fee shall not be less than $3 nor more than $25.
• The date when licenses shall begin being sold is revised from September 1 to
August 1 in order to give businesses additiona! time to purchase their licenses
prior to the imposition of penalties.
If your municipality wishes to utilize the provisions to restructure and/or increase your tax
rates with the use of an equity study commission, this legislation stipulates that it must
be implemented by October 1, 1995. Furthermore, the requirement in s. 205.0535(5) that
"no license may be issued unless a Federa! Employer ID Number or Socia) Security
Number is obtained" is only applicable if your munic�pality utilizes the provisions of s.
205.0535.
A copy of thls new law is attached for your reterence. Should you have any
questions concerning the occupational license tax reform bill, p{ease corrtact Ken Small
at (904) 222-9684 or Suncom 278-5331.
CHAPTER 93-180
' Senate Bill No. 364 '
An sct relatin� lo locsl uccupetional Ilcense taxes; creatin6 s. 205.031b. F.S.;
� providins requiremenb [or new occupatjunal license ta: ordinancea
adopted sfter October 1. 1895; amendiag ss. 205.032. 205.042. F.S.; revis-
- in� the t3me for the publication of notice by a county or municipality prior
to adoption ot auch tasas; emenJing sa ZOb.033. Z05.0�3. F.3.; reviaing
� feee for tramfer o[ licenses; pmvidin� thN provi}iora► relatin� to distribu-
tion o[ county tax revenua are not epplicabie in cerlain circunutancea;
prohibitin� adoption o[ an ordinance by certsln countie� levyin` �n addl-
tiunal ta: for economic devalopment �fter Januery 1� 1895; speclfying
• that revenues generated by the county tax tney be used for economic de-
_ velupment purpoaes; creatins a. 20b.W5� F.S.; pruvldin� thal a municipeli-
ly may transfer to the cnunty� snd a enunty may tranafer to a municipeli-
� ty, edminislrative duties ielating to auch taseo; iumending �. 205.053, F.S.;
revisin� the date Cot sale o! licenaes and the du� date thereo[; provlding
civil penatties for failure to obtain a required licenae; providing for coets
and attorney$' [ees; creating s. 205.0535� F.S.; euthorizin� countlea and
- municipalities to reclassify occupations and establish new rate structures;
providing requirements and limltations; providing requltements for sub-
� sequent �ate increases; raquiring Federal Bmployer ldentitication Num-
� ber or Social Securjty Number f�om licensee; creating s. 205.0536, F.S.;
providing for the dislributio� of county ta: �evenuea dter October i,
� 1995; creating s. 205.053T� F.S.; providing requlrements with respect to li-
cenainQ of vending and amusement machioe�; providing effective detee.
Be It Enacted by the Legislature of the State of Flnrida: •
Sectio� 1. Section 205.0315� Florida Statutes, is created to read:
205.031b Ordlnance edoptlo� after October 1, 1895.—Begin�i�g October 1,
1995, e county or municipelity that has not adopted an occupational license ta: or-
dinance or resolution may adopt an oceupational license tax ordinence. The occu-
� patiunal license tax rate slruclure aad classificaliuns in the adopted ordinence
� must be reasonable and baaed upon .the rate structure and classifications pre-
scribed in ordinancea adopted by adjacent local governments that heve imple-
mented s. 205.0535. I[ no adjscent locel governmenl has irt�plemented s. 205.0535,
or if the guverning body uf the county ur municipality finds that lhe rate structurea
or clessiGcations of adjacent local gover�ments are unreasonable, the rate struc-
ture or classifications prescribed in its ordinance mey be based upon those pre-
� scribed in ordinances adopled by Iceal governments that heve implemented a.
205.0535 in.counties or m�nicipalities lhat heve a cumparable population.
Section 2. Section 205.032, FloriJa Statutea, is amended to read:
205.032 l.evy; c��unlies.—The gi►verning body uf a cnunly may levy, by appro-
priate resulutiun or urdinvnce. nn occupationul license tax fi►r the privilege of en-
gaging in ur mAnaging any business, prufessiun, or occupation within its jurisdic-
• 1
CODIN(;: Wurds atrirleen +�re dcicliuns; wufds ►�nderline 1 arc acldilii�nx.
....., ..,,, _..__.—__----
�u. S!' - t� LNYVa Ur CLu�LiUA �;p. v�-ib� ----- ----
tior.. Huwever, j� ane#+ governing body pi�,q� ehe}I first give at lea�et j, �b deye' lhe montb of receipt. 7'h aul�4ction �a - ��_►L ep1LY �u ci►unties that have eslab
puWie nutiee between the first and laet readfng o[ � sae� reaolution or ordinence � ljahed a ne�ste . tuc�e um�er t�• s. 20b.063b.
by publishir� esdel� notice in a newspaper of general circulation within ite juriedic- (6)(a) Eech counly, as defined in s. 12b.011(11� or any county adjacent theret�►
tion � deCned by law. The seid public notice m� sleeN contain the pmpoaed clae- may levy end collect. ky pae�e�en4-Ea en nrdiesace eaected by the governing body
eifications and ratea appticeble to the occupational license tas wkiehis-t�,wbjee! o[ the county. en additional uccupationnl license tax up to b0 percent of the appro-
!l�ereeF. .
priate license tax impased y� �esnae�-!n sul►sectli�n (l).
Section 3. Seclion 205.033, Florida Ststutes, is amended to read: (b� ��M�Suh�ections (4) and (5) � sl�sl! not spply to any revenuea
205.033 Conditions for levy; countiea.— � derived fnrm the additione) teY imposed ��t bp this aubtection. Pmceeda lrom
tl) The fullowing conditions are herelry impoeed on the authority of a county the additional licenae tt�x my� ahe11 be placed in a seperate interest-eatning ac-
�overnin� body to levy an occupational (icetua ta=• count� end �,jovernin�„��,�y of the eo�ntv ahall distributa this revenue� plus ec-
' crued inlerest. each tiscel year �
(a) The lex �,4 ahe14 be beaed upon reaeonable claesificatione and p�� � ew�ly !o an or��nizetion nr asency designated by t�ie �uvernin� body of the county
be uniform throu�hout any cless. to overaee and implement a comptehensive ec�momtc development strategy
(b) Unleaa the rount im nlements e. 205.059�+ or edop�,a nea occup�,jp�,jj: through adverlidng� p�omoti�►nal activlties� and uther sales add �nstketing tech-
c�ose �,�,�jp�p�,yp�� s. 205.0316. n���p�ional licen�e ta= levied y�� niques.
Lh1s tubsectbn mey not e:ceed the tete �1 An ordfnance thet levies ea edditional occuRasion I licen�e t� under this
� r�vWed by this chapter in effect for the yesr be`inning October 1� 19T1; however, ���bsection msy not be adoot..=! �ftet �1�n�ery l. 199b.
iaain� Oclober l. 1980. the county �overning body may inctease occupationel
Ilcease tud authorized by this chapter. The amount of j,f � weh increase above (� Not�yjj, stendinr any o,t �roviaiona ot th�t chaoter_ jbe_�vgn�e received
the licatae laz tate (evied on October 1, 19? 1, for licenee taxea levied at a Aat rate [ r�m e c�tv ocn� Qetional licenae ta: mav t�e used [or c.vetseelns end imolerneet-
tnay be up l0100 percent for occupaliona) (icense tases j� wh�ek are;100 or lese; IIIe a comorehensive economic d�velopment attet��h adv�rlisinr. oromo
b0percent tor occupetional license taxes �g�, w�hielt aro between =101 and =300; �ne) activities and other aelea and marketin` tPctin •�es.
�pd ffi peccent for occupati�nal license taxea � wl�kh are more then =300. Begin-
nin� OcWber 1,1982. � snch increase p�y she}1 not e:ceed 2b percent fo� licenae Section 4. Section 205.042. Floride Statutea� b am8nded to read:
ta�cea kvied al �raduatrd or per unit rates. Suel+ Authority to increwe cecupstlonal -� 205.042 Levy; municipalities.—The governin` body otan ineorporated munici-
licenss tases � sl�e1! not apply to licenses granted to any utility franchiaed by pality may levy, by appwpriate resolutiun or ordinance. an oceupational license ts:
lhe counly for which a[ranchise [ee is peid. . fc,r the prfvilege of enga`ing in nr managins any business. pmfesaion, or occupation
(c) S�!e license is pot valid aM�ll-��ed Cor more than 1 year, and al) licenaee wilhin ils juriadiction. However. � sdeb governing body lIIl�SL sbsll fint give at
s1�aN expin on Sentem6er 30 9ct�r} of eech year. e:cept ae otherwise provided least ��b days' public nolice between the Crat and last teadit� ol�sdeh resolu-
by law. tion or ordinanee by pu6lishing �g snel: notice in a newspaper ot gene�al circula-
(2) m,y �4!! business j�g�g Iieenses may be trans[erred to a new owner. ahen ���n within its jurisdiction as defined by law. The se�-pnblie notice �ql1d� �eN con-
lhere is e bona fide sele of the businesa, upon payment oI a tranefer [ee of tein lhe proposed classiCcations and rates applicable lo the occupational licenae
�Q tsx . T1ta seuh occupatiunal licenae ts: may be levied
10 uernnt of lhe ann�al li�_e tex. by,�Q�„jg�� s3 nor more than t2b. and on .
preseatdb� of the original license and evidence of the sale.
( l) Any person who maintains a permanent business locat�on or branch ofCce
(3) Upon written request and presentstion of the original license. any license withi� �g e+�eid municipalily the privilege of en�a�in� ia or raenagin` any busi
may be transferrcd from one location to another location in the same county upon
payment o!a trsnsler fee of ��o to 10 nercent of the n�nuAl licec�e t�: 6�t not lea� nesa within its jurisdictian.
thop i3 nor more than 525. ' (2) Any person who maintains a permane�t businesa location or branch office
(4) The nvenues derived lrom the occupational license ta:, e:clueive of the wilhin I�ig �eid municipality, for the privilege of engaging ia ot managing any pro-
costa uI collection and any credit given for municipal licenae ta:es, ahail be appor- [esslon or occupation within its jutisdictiun.
tioned between the unincorporeted area of the county and the i�corporated munic- (3) Any person who dues not yualify under !ix-�wvieiens-ef subsection ( l) or
ipalilies located therein by a ratio derived by dividing their reapective populations subsectiun (1) and whu transact� any business or engages in any occupation or pro-
!iy the populatiun of the cuunly. This ayt�ee�tion dogs not.A�ply t� c°� i a he lession in intersli+le cnnunerce, il' � auek licrnse tax is nut prohibited by s. 8 of
have established a new rale slructure under s. 2U5 0545. Arl. I uf tl�e Uniled Stotes C�mslitutiun.
(5) 'I'he revenues su apportiuned shall be sent tu Ehe governing authority of tierliun 5. Secliou 2U��.U�1:3, H1�►ridu Slatules, ia amended ti� read:
each munici���lity, according tu its ratiu, and to lhe governing authority of the
county, according t�► the ratio of the unincurporated area, within 15 days following 205A�1:! Cunditiuns fur levy; municipalitic�.—
, 2 3
CODINC: Wurds attieken ere deletions; words �g� ere edditions. CUUIN(�: Vl'urds :Htirket► nre dt+lctions; wurJa �jug�1 nre additions•
(;h..f' LAWS OF FLORIDA Cb. 83-180 Cb. 83-180 LAW3 OF FLORIUA Ch. 83-180
(1) 'I'he full�►wing cunditions are hereby impoaed on the authority of a munici-
Nai ���verning lx,dy tu levy an occupational licenae te:: ���'} �f each year. and sheN expire on September 30 0[ the aucceeding year.
i[!r-N�e-erenl-!hel;{��ember 30 Aelaber� falb on a weekend or holiday. the ta:
te) 7'he te: �l a�e�l be based upon ressonable classificationr and mWL d+slF i� �� due and payable oa ur before the �rst wurking dey followin` ���
l�e unifurm thruughuut any class. $Q AeEeber�. �'rovisions fo� parlial licenaes may be made in the resolutioa or ordi-
nance authurizing auch licenses. �hese Licens� 1b9L.B[S nut reoewed when due
(b) Unle�� the m���iciRalitv im lemep a a 205.053� or adoo a a new occ�os- and payable � deli�yuent and subject to a delinquency penal-
lional license ta: ordinance under a. 205.0'� 15. an ne cecupationa! license ta: levied ' ty of 10 percent !or lhe month of October. plus an additionei 5 percent penalty �or
�nder this s�bsection mav not eYCeed �hg rete each gubse�uent month uf delinyuency 4haresKtr unlil paid. However, the tota)
lhaftNte! in eUect in � sdeh municipality for the year beginning October l� 1871; delinyuency penelty �y ahal! not ezceed 25 percent uf lhe uccupational licenae
however. beginning Octobe� 1, 1980, the municipel �overning body mey increase i,gx fee !ur the delinyuenl e$tablishment.
«.�cupational license ta:es authorized by this chepter. The amount of � snelt in-
creese above lhe license tax rale levied on October 1.1971. for license tazeo levied l2) Any person �o en¢aees e»gegir� in ur �peeg� mene�'tnt any buainesa,
at a flat rate may be up tu 100 percent for occupationa) license tases �j wftie6 occupation, oc pru[esaiun withuut �rsl c►btaining a loca) uccupationel license� if re-
are i100 or kss; 50 percent for occupetional licenae taueo �, whiel� ars between yuired hereander, j� ahsl��e subject lo a penalty e►P25 percent of the license deeee-
=101 •nd =300; and 25 percent for occupational licetu�e ta:ee �, wbieh are more ++�+i+�� due. in addition lu any other penally p�uvided by lew or ordinance.
lhap =300. Beginning Uctober 1, 1982, aq ene}t incresee �peY sl+ell not esceed 26 131 Any peraon who enearres jp any �yginega. necuoation. or orofeesion covered
peranl fot license lases levied at graduated or per unit rates. 6aele Authorjty to �y his h t�r, whn d�ies not p�y �,�g�g�j�oeti�mal license ta: withi�b0
increase occupational license taxes � sha�l not �pply to licen�ea �tanted tar.any d�y�,ef�er the initiel notice of te: d�e, and whn dc� n�+t ��t�in the rea�rgd occ�
ulility franchised by the municipality for which a franchioe tee ia paid iop8 e�.�lI1J�1 �vj�,ji��,end nenalties. iecl�din� co�rt cost. ree-
(c) ,S IJe lice�e � not valid s1�e��iast�e� for more than 1 year end dl licensee sonaLle alt�nyyg'�f ge, ed tional adm jniss.�,tiy� cosls inc��red a�,.a res�lt o[ col-
e1�eN expire uo �j�.�Q Aelel�ee�� of each yeat� ezcept aa otherwise provided �ectinn ef(orta. snd a�na�tv of un to 5250.
by 1 OW Sectian 8. Section 205.0535, Fbrida Statules, is c�eated tu read:
(2) epy !4N business �j�.� lieenses may be tranaferred to s new owner. when 205.053b ReclassiCcation and rate structure revisiu�s.—
there i� a bona Cde sale o( the buaines9, upon payment o[ a ttanefer fee ot �st
10 oercent o[ t��ppLel licenae teY. but not 1_e4a hen =3 p,Q�n,�,;�, �nd ( l l Ry Octuber l, 1895, any municipality o� eounty mey. by ordinance, recla�-
presentation o[ the original license end evidence of the sale. sify businesues� prufeseions� and occupations end may establiah new rete itruc-
tures, if the conditions epecified in subsections (2) end (3) ue met. A person who
(3) Upon written request and preaentetion of the orl�ins) licome� �ny licenee is engaged In the busineea ot providing local ezchan6e telephone service or � pay
may be transterred from une locetion to anolher location in the,ame munjcipality telephone aervice in a municipality or io lhe uniacorporated erea ota county ar�d
upon payment nf a transfer fee of �� t�t o 10 �rsg�, of e neVwl LicecLa t��,� who paye the cecupational Ijcense tsx under the cate�ory desi`oated for telephone
��ot les� than =3 nor more thsn S2b. companies or a pay telephone service provider certified putauant to �. 364.3375 b
(4) If the governing body of the county in which the municipelity ia located hae deemed tu hsve but one place of bueiness o� business location in each munlcipslity
levied an occupational lice�e ta: or subsequently.levies auch a tas, the collector or unincorporated area of a eounty.
o[ the county ta: may issue the license end collect the tau thereon. (2) Before adopting a redessificatio� and revision ordlnanee. the municipality
Section 6. Seclion 205.045. Floride Statutea, is created to read: � or county must establiah an equity study commlaslon and appoiet ib membera.
Eech member of the otudy commisaion must be e repreaentative oI the bwipea
205.445 Transfer of adminiatrative duties.—The governin� body oI � munici- community within the local �overnment'� ju�lecliction. Each equity study com�nu-
pality that levies an occupational license tas mey �equest that the county i� which sion shall �ecommend to the appropriate loeal `overnment a daasiCtcation sy�tem
the municipality ia located isauie the municipa! license snd collect the te: thereon. and rate structure for local occupational license ts:es.
The �uverning twdy of e rnuntj+ that leviea an cecupational licenao ta�c may rsquest
thel municipalities within the counly isaue the county liceose snd collect the te: (3)(e) After the reclassificatiun and rate sttuctu�e cevisioas have bee� trani-
thereon. Befure any local government may issue occupationa) licenees on behaU o[ mittecl to and considered by the apprupriate local �overnin� body. it rney adopt
anolher loca) guvernment, epprnpriate agreements must be entered into by the a[- by majority vote a new occupatiunal license tax urdinance. Except that � minimum
lected lucel guvernmenls. licenae lax of up t�� =25 ia permitled� lhe reclassitication shall not incresse the occu-
pational license tax by mc,�e thon the folluwingt for licenses costing =15t1 or (esa,
Sectiun 7. Scction 205.053, FI�►rida Stalutes, is amended to read: 200 percent; fu� licensea costing r»ore than i1fi0 but not mo�e than ib00, 100 per-
205.0�.3 Occupaliunal licenses; dates due and delinyuent; penalties. cenl; for licensea co�ting m��re tl�an s500 but nut more than =2.500, T5 pe�cent; fo�
(icenses cusling mure than;2,�iUU but uot mure than =l0�000. 50 percent; and !or
( l) All licenses �hall be sald 1►y tlie apprupriate tax collector beginning �181 licenses custing m��re tl�an ElO,UI)0, t0 ��rcent; huwever. in no caae may any licenee
tir�+ke�n�rr 1 uf each year.�g erd�skaFF�e due and payable on ur be[ore �1lthet be i�creased mure Ihon t�i
4 5 .
, CUUING: Words mie�een ere deletiuns; worda y�gvjpg� are additions. (:UUING: Wunlb �rirkee nrc dcleliuns; worda uuderlined are additiuns.
Ch. 83-180 LAWB OF FLUIt1UA Ch. 88-18U Ch. 83-180 LAWB ON' H'LORIUA Gh. 93-1H�
(b) The totsl �nnual revenue generated by the new rate itructure [o� the fiacal cha�dise� or services or where A� amusement or game machfne i� upe�eted eoue
year fi�lluwin� the C�acal year during which the rate atructure ia adopted may not essure that any required municipal ar cuunty occupatiunal license for the mschin
excced: ia aecured. The term "vending mach:ne" does nut include cuin-operated telephon
I. For munidpalities. the sum of the revenue base and 10 percent ot that rove- seta owned by peraons who are in the business ot providine (ucal eYChan�e tele
nue base. 7'he reve�ue bese is the sum of the occupetional licenss ta= revenue `en- phona 4e�vice and who pay the occupatlonal license under the cetegory desi�nate�
erated by licenses issued for lhe most rece�tly completed locsl fiecal year o� the [or telephone companies in the municipality or county or a pay telephone �etvic
amount o! revenue that would have been generated fwm tha authortzed increaaea provide� ce�tified punuant to s. 364.337b. The license ta: for vendin` and amuse
ment m�chines must be easeseed based on the highest �umber of machinea locate�
under s. 205.043(!)(b), whichever is �reater, plua eny revenue recefved from the on the busineas premisea on any sin�le day du�in� the previous licenein� year or
county under a 205.033(4). in the cate of new buaineseea� be based on an estimate for the current yea�. Re
2. For countiea. the sum of the revenue base.l0 pereent o[ thet revenue bate� placeme�t o[ one vending mechine with anothe� machine durin� � Ikenain� yee
and the smuuat of revenue diatributed by the county to the municipalitisa under does not affect the tas asaeisment fo� that yea�. unleYS the replacement machin
d. 206.033(�) durin� the moet recenlly oompleted bcal [ircel yeu. The reve�ue belon�e lo an occupational license tex classification.that reyuir�s � hi�her tu ratc
bsse b the occupational licenae tes revenue `ener�tad by lfcen,�es iotued [or the For the Cat yar in which a munlclpslity or county I�es� sn occupational licene
most receptly cornpleted local fiscel year or the �mownt otrevenue tFu►t would turve b: on vendin� taachines� each businea owning maehlnes located io the municipal
been �enented Irom the authorized i�creaaes unde� �. 20b.033(1)(b)� whichever ir ity or county muat notify the municipality u� county� upon requeet. o� the locMtlo�
ere�tu. but may not include any revenua di�tributed to municipalitieo under a. of 4uch machina. R.�ch buainess ownin� machines muet pmvide notice o[ the pro
2ob.03314). vioions ot this seetion to each a[lected busi�ess premiaes where the machines u
located. The bu4iness premisea muot secure the license if It ie not othenvise se
(c) In addition to the revcnue increa�es authorised by pare�raph (b)� revenue cured.
increa�ea att�ibuted to the increaaea in the numbet ot licemea iasued ue author- $�tioo I1. Bxcept as othecwiae provided fn this act� thii �ct ehall ts�e effec
ized.
upon becomin� a law.
(�) Atter lhe rnndition� �pecified in subsectione (2) and (3) ue met, municipal-
itia and counties roay, every other year thereafter� lncrease by ordinence the ratea Approved by the Governor May 4� 1993.
o! local occupational license taxes by up to 6 percent� The inereaoe� howeve�� may Filed in Office Sec�etary of State May 4� 1993.
not be en�cted by lea� than a majority plus one vote ot the �overning body. �
(5) No liame �hhall be issued unlesa the Federai Qmployer ldentificetion Num-
ber or 3ocial Securily Number is obtained from ths person to be licented.
Section 9. Effective October l� 1894� �ection 205.0538, Florlda Statutes� is cre-
ated to read:
206.0636 Distribution o[ county revenues.—A county that atsblishe� a new ,,
rate structure undet s. 20b.Ob36 �hall retain all occupational licenie tas revequaa _
coQected [mm businaKS, protersions� or occupetiora whore placa o[ btuinew �te ,_
localed aithin tbe uninootporated portiom o[ the county. Any occupatioa�l licen�e
tax revenues collected by � county that eatabliahes a new tyte structute under a. '
205.0535 from busine�es� profesaion�, o� occupdion� whore placa ot business aro
loc�tad withln a municipality. e:clu4ive o[ the cosb ot oollectiop. must be �ppor- ,�
t ioned between the unincorpor� ed area a[ the county �nd th� inoorporated mur�ie- _.. -
ipalities locstcd therein by e ratio derived by dividi�� their re�pectiy� popul�tiona
Uy the population ot the county. As u4ed in this �ectlon. the term "populetfon"
rneens the lateat official stats eatimete of population certif�ed under s.188.801. The
revenua so apportioned shall be aent to the �overnin` authority of e�ch munici-
pality, accordine to ite �atio, end to the �overnin� authority of the county, accord•
ing to t{�e ratiu of the unincorporated area, within lb days after the month o[ te-
cri��l.
tircu�m In. :+e��li�m ZU�,.Ob:iT, F'IuriJa Slatutey, is created lu �ead: •
��n:, u:�:►� t'�•i��liu�; a��il no�u,rmrnt mni�hinrs.—The buai�ess premises where
;� � ���n �q�rr:���•�) ��r ���k��i� �yirruteJ ��rnding mochine thut dispenses pruduclit, mer- .
. g 7 •
CODIN(�: Wu�ds atricken ere deletiuns; worde �gtjj� are additioni. CODING: Wurds strirleen nre deletiuns; wurds ��� are additions.
QCGUFATIQNAL LICENSE TA� RATE STRUCTURE
MUNIGIPAL GOMFARATIVE ANALYSIS TABLE
NORTH JUN� FALM LAKE WE�T
OGGUFATIOtd PALM BEACH JUPITER B�EAGH BEACH PARK P. B. TE UE�TA
AMUSEMENTS:
Athlet i�: Glttb 1��. t�� :�7. �G ���, ��Ci �
��= - �'�. !�� + , Q. ��� ���. �at�
g.l(7 �ra�
�mF1 �7T7PG
Golf Glub �25. �C� l��C�. 04 2�5. QC� ��C1. OG lOt7. t�0 337. c7Ct
Lariving P,.an�s lOC1. s��'i �L. ;�3 lt���. �it� ?5. �7�J 14C�, rac'i
Miniature Gvlf ��. 5�� � �� ,��. ��� 141C �
M��vie The�tsr �25. Oa + �:,�;. ���� L�`, C�U + L1C!. �jC3 - l�tj, c�7�i 3CiG. [7�
. 4C�: s$�t . �#�t!sP�t �L�i. �t� . Lt�ls�at
^kat inQ Rink 18`. �i�i 7�. C�t� ����. C7n 9C�. �Ci 1�5. t�Ca �t�Ci. c��i
�wimmin� Pn�l 15�. �C� `��J. �}t� ���C�. C�C7 ��. t�C� SC�. i2� ''��. �?G
GQIN QPERATED MACHINES:
Amusement tL�istr ib �25. �iC� 37. 5�"� 2�5, �t� 7�j, C�Cs 150. C�G �:�'7, c��i
E�cri Machine c5. �C1 I?, 7� L�. C�C� E_�t;. �iC� 1�. 5C� �I, t�ri
Mus ic/E�istr iL�?�tar 50. UO �?, 5� 7r;, !7r� �_, c��i �,. t��r 1�0. c_l�
Each M��:hine 25. C7C� 18. 7�
�_?. C7�� l�. 5� '�1. tjci
L��zr��3rv Machins5. 1-` lt��. OQ 7, 5�� �0. G� 5. �p 'r�. �t7
t i-�C�? � 1 _ G � } " .
E�nh A+3dit ivnal 5. t�C� 4. �C� �, =�i a. OCa 7. SC�
Pa�e L
NORTH JUNO FALM LAKE WEST
OCCUPATIt}N FALM BEACH ,TUFITER BEACH BEACH FARI{ P. B. TE UE�TA
CONTRA�TORS:
GFnerallBuildin�lRes id, 15�, 4� - 5L. �%� 1C�!?, t�t� �g�i, t��� 135. t�t7 7a. ??C� - ���, c��i
435. !���
3 = C� , U �'i
����'7.ct�t � C'.GI1tr�C�C+=5 " " " " �1�1. Q(� n i:�7�. ��Q
J�BSITE PREPARATIQN:
Excav�t inc�/Gradinct, str-, 7c3. �it� :�7. Si! ��i. c�0 ��. r�r7 �}t7. �i�i
PR4FERTY MAINTENANCE:
L�n�scapinglTree
'?'rimmin�, at�:, 7C�, ?�r� �7. ��r ��. �ic7 35, t��i �#t�, t�r�
Re� i�3. Ma int. �Re�a ir �t?. ��t7 :�7. ._,� ��. �� '�c�. t��
FAGTQRYIMANUFACTURING: ��,��
1 ��mplovees 30. �?{� 37. 5� I�. t�0 60. 04
3 - � FmF1n��F� ;t�i, �� ��. `C7
�5. 4�.1 10�. C�0
� - � ¢mglov�:es F���. C�is 75, r��i ���. �it� l��t�i, �7t7
?- 10 �m�S1��rPFs 150. C�CJ i�7. 5Ci
7�. �� ���. �f�
11 - L[i em�sl��ees 1A5, r�� ��5. �j� 125. �J� 281. �Ca
L�7 + �m�l ny�a� '�t�r c]c� :�7.=,, ��rs �ci4. �t� 45C�. t7C�
INSURANGE;
A��n�v�LrokGr 1C7(?, f7r� ��f , rrt� 1G�C:+. !�?['i �F�t�1, t�Cj 9�. �� ��l, �J� 1C)tl. !�(l
�ales�ers�n, Each ;�i. �ic� �'; . 5ci 1:�c�, t��i l�s. t�r� lc�. �ic� �}t7, ti�i
Fa�e 3
NORTH ,�UNO FALM LAKE WEST
OGCt7FATIQN PALM HEACH JUFITEFt BEACH BEAGH FARK F. B. TE I.�ESTA
REAL ESTATE:
���?ncp/Prrker 10�i, L�C� 7�. ��Ci l���i, C��i �E_,�i, �iC� ��i, ��t� 35. ���7 lci�r, ['r�a
�alesFerson. Each LC�. U� �;, ��i 13��. �"ir� �;. �ti lr�. �Ci .��f, t��i
REPAIR�MAGHINE SHOPS: ��t�, �i�i u�,ri. � 4;:�, �at�
1— � 61T1j7I Q�6P.5 '�t�. t�0 37. 50 +
�— � emgl�vses 5t�. ��7�i = 11. nr� E,ci. f�t�
� 7 . .., c'i � � , � � . C� �i 11i � . Ca � �
,— �, Rmplo�re�s 8�. C�0 �ddit ional �C. C�C� l�Cj, �n
7— lC� emp].o�ses l�Ci. C�t7 ger��n ?a. C�C� �ZS. �iC�
11 — 2�1 emt�lovRRs Ig�. ti�i 1L=. n � uql. ���
�Q + Pmploue?s '�t7[�. �c'i 2tiC�, ��C! .�5r� ia�i
RESTAURANTS: 2. GC1( 37. �C� �, fi�i {; �C� c��,t�= < L5 �F�±�= l�i. Cir�_ - �
, _, n
�er �s�± 1-3t� sRat� +�,er s�at 13��. GsC? + 1—�= b�ats 15�. i?Ci �,�
. ?5 �sa� ��, �. t�l� ��r G:�, -
ad�3it inn�l a��dit iclnal
�} 4�� _��t__
'� �, (�i , C� �'� �.
u tr�a ��P� F�. a��i±i�n�l seat
RETAIL MERCHANTS:
P]�?rth Falm asach : 51���? in avera+�F �t�ck =�3C}.�L�. +��.ti(l fnr Fa. additi�nal �1t�00 nr fracti�n therec,t.
, �u�it�r 1—u �m���n�rG�s = �:�7, SC�. �+ �m��l��e�s = 55�. ���
�Tttno Bsach =; �t7C�G s�, f±. _ �.i�. ���i, + �1�. {7C� f�r ��. ��1r1it inrt�3 1!�t��'a �cr. tt.
P�lm Beach t: 4C�0 4�. ft. _�llt'i, c�C� ��}1—��iG�i sr�, ft. _����r�a, r��i. ?C�f�l-4t�cir� � f±.
Q• _ ��r�7�i, ��r�E
4�CJ 1 �t�. f t . _ �t}��� , �jGt, P_.t�(1(j 8�. t t , �- _ �csr 3t }, [�(;a
Laks Fark ;�1t��JG in stock =�LC�. ��Ci, + 5, C��a f�r each addit iGn�i �I��3�� �r fract i�?n triere�f,
Above amnt�nt m�xltigl ied L��a: l, � for �1�a.r_.i nr l��s, I. 4 f�?r Sl�il tc� �:�i�c�. 1.: fnr n�Gr ,��.r_.���.
Wast Falm g�a�h �15 —�ir L�,sed �irc �verac�e val�le nf �t��r�k.
T���.z�sta C SL�, C_1C�C� a�erag� �tnck =�1C��, �C�, ���af t?t7��—�7�, ��r��i in s±nr:� _��C�C�. [it�, .�75, C!C��7 ='`
- � � C� .
F�ctR 4
NORTH JUNQ FALM LAKE WEST
t3CCUPATI�N PALM BEAGH JUPITER HEAGH BEACH FARK P.H. TE UESTA
SERVIGE FROM A VEHICLE: 54. ��i �7. 50 :��. Ci�a 13t�, ���� .�5. r.��i :3;, t��? �«��� r��
SERVICES:
L�cksmith 20. C��i �7. =�i �5. �7�J ��C�. ��!7 : 7, �i�i 1C�. ��i �0. 4C7
Ln�ak}:e�g�r. P�nswer inct
��rvice, Animal Crovmers.
'-'aterer. ��smetol�gist. 7�1. �Q 37, `C� 1C�C�. u�� 1�C�, t�C� �_, C��� 2�, C��i 1�=�t�. J��
Es�r�er/BsautT� Salc�n 7C�, t�� �7. �� + 3�, �]�� I�}�i. 0� + :}.__,, ��t� + 1Ca. t?�i + lr�r�, ta�i
7, ��lchair lnt�. /�ar�er �. �?�i/chair 7, �Ca/�hair
PR4FESSI4NAL:
�it±�rn�_y. Fhusician,
L��ntist. Chir��ract�r,
En�in�er. C��tnm�tristf
i 1C�U. �C1 75= C�t�i Ic'��i, ��4� L�fci, nC� 9C!. �i�i �fJ. ��C� l�C�, t'i��
SGHCIQLS:
Fri�a±e 7�. �i� 1��.1. s�C� ���,��, t��� :�5, ���
F�r�ma 7t7. �� l�t�. C�t� � � l�� ,�n
M�del inQ '� ,. ��� -��?. �t� I�C�. n�
15�. t��7 14t�, t�t�
:�5, r.-,r� :35. ��i 1���. [}�i
SPEGIALIZED SERVICES:
AdvRrt is inq Aaencu 1SG. t7�� ���. �0 lv�i. �p �
1 �� �� . C� �i ? �i , Ca i} _, � , �i �i -� r t
finimal Hns ital - � �.10, JCi
P� 15C�. Cl�i ?_. ��!f 1!JG, t�� �t�. Cici 7�. Ot� �t���, r�Ti
Bl Fr int in� tiervice 1�C, �1ri ;u, 5tj l��a, ��i l:;n, ra�, ���, �i� 5�, Qt�
Brctadcast Wire M��sic 15�. �7c7 7�. Ca�i 1��Ci, Ci�? �- � `'� ���
��a�i. C�t�7 �L , C�Cr 75. C��� �����. ��1
Emglc�vmant Agencies 1��, C�t� 37. �G l�ti�. vC� G��ra, ta�i ��i, �,�� 7,. �itj
Hns�itals. AGLF 15�i. C�C� 15[i. �i� �Ca��, �ati g�. �Ci + �° �i� 2Q��. Ci�
, a. { �� F ���
, _� .
F�qe �
NORTH JUNQ PALM LAKE WE�T
OCCUPATION FALM BEAGH JUFITER BEACH aEAGH FARK P.B. TE UESTA
L��aratnr� C P�ntal, etc. ) 1`G. C�t7 75. �?C� l��t?. tj�i 1.3C�. �p .��. c�t7 ��7. t7� Lc1�. �c'i
Taxi Ssrvis+�. �7ff ice 7t�. [7�i �7. 5C� I�.�c�. �7Ci �C�Ca. nC� :}�, c�n '��, i7C� 1�t7. t�t�
T�,xi. Fer Car ��r. Q�3 :#5, n�� :�5. C7�a lt��. ���
Bond Br�k�rs, at�te.
Cc���nt�. Municipal 3C�c'i, �i�j :�OC�. QO .3�ir�. ci�i L€�,�i, �a�� 18�. �[i ''t��. ��i 45Ci, �iCi
Br�kRrs. �1�t iQns. F �s2�. t��1 ���. ��i E��S, �.�ci '7=�i, �it� ZA�7, t7p S�Ci. CIC� :�ca�i, ��C1
Esr�?k�r�. M�rtQa��/L�an 1�14�, C�t� :37, 5� :��i�, t�iC� �.��,c'i, t��i �1t7, �i�i 150. C3C� 2�iC�, c��i
Panksl�a�iricTs � L��n �L�. C7�? 7�, t7t� ���-�, �� ?�t�. t�rr I���. C�C� 1`��. �iC� 3:�7, ��C�
m�RCE o� t��u�s��
OEPf. � COMMUNITY DEVELOPMENT
P.d. 80X 3273
�EQtfESTA. FLORlOA 33469 Pr o� e c t e d
Total
Current Recom- Tatal No. Revenue Projected
Rate Plus mended Licenses from Total
Current Total Allowable Allowable Increase: Issues Allowable Recommended
Code Description Rate Collected Increase Increase Approx. 72� C92l93) Increase Revenue
CO Coin operated machines:
G0001 Laundry, 1-5 machines 520.00 5 20.00 200� S 60.00 S 35.00 1 � 60.00 S 35.00
C0002 Laundry, 6+ machines 7.50 195.00 200� 22.50 12.00 26 585.00 312.00
C0003 Soap machines 1-4 machines 40.00 40.00 200� 120.00 70.00 1 I20.00 70.00
CR Construct ion related bus. 20. 00 940. 00 200� 60. 00 35. 00 47 2, 820. 00 1, fi45. 00
IC Insurance Companies:
IC041 Insurance aqency 100. 00 400. QO 200� 300. QO 172. 00 4 1, 200. 00 688. 00
IC004 Ins. < FLC> 100. 00 6, 800. 00 200�5 300. 00 172. 00 68 20, 400. 00 11, 696. 00
JP Jobs ite preparat ion 40. 00 760. 00 200� 120. 00 70. 00 19 2, 280. 00 1, 330. 00
OA Amusements:
OA010 Entertainment 200.00 200.00 100R� 4Q0.00 345.Oa 1 400.OQ 345.00
OA414 Golf Club 337.00 337.00 100Rs 674.00 580.00 1 674.00 580.00
OL Nan-Countywide Contractors:
OL100 General Contr. 225.00 225.00 100� 450.00 390.OQ 1 450.00 390.00
OL Sub-contractors 200. 00 1, 200. 00 100� 40Q. 00 345. 00 6 2, 400. 00 2, 070. 00
OM Manuf actur ing:
OM001 Manuf. 1-2 emplo�ees 60.00 120.00 200� 180.00 100.00 2 360.00 200.00
OM004 " 7-10 employees 225.00 225.00 104� 450.00 390.00 1 450.00 394.00
�M��� " 11-20 employees 281.OQ 281.00 100� 562.00 480.00 1 562.00 480.00
OR001 Restaurant, Lounqe, per seat 2. 50 4, 145. 04 200� 7. 50 4. 00 1658 seats 12, 435. 00 6, 632. 00
OR003 Wrapped/ infra-red food 60. 40 60. 00 200� 180. 00 104. 00 1 180. QO 104. 00
PM Property Ma intenance 40. 00 4, 080. 00 200�5 120. 00 60. 00 102 12, 240. 00 6, 120. 00
RE Real Estate:
RE041 Real Estate Agency/Broker 1Q0. 00 1, 400. 00 200� 300. 00 172. 00 14 4, 200. 00 2, 408. 40
RE003 Real Estate Salesperson 40. 00 1, 080. 00 200Rs 120. 00 70. OQ 27 3, 240. QO 1, 890. 00
rrt[.RUt ur i��ut��r�
DEPt OF COMMUNITY DEVELOPMENI
P.O. BOX 3273
1EQt1ESTA, FlORIOA 33469 Pro 7 ect ed
Total
- Current Recom- Tatal No. Revenue Projected
Rate Flus mended Licenses from Total
Current Total Allowable Allowable Increase: Issues Allowable Recommendeci
Gode Description Rate Collected Increase Increase__ A�prox. 72� (92/93> Increase Revenue
RM Retail Merchants:
RM001 Reta i 1 stock to $20, 000 100. 00 6, 4Q0. OQ 200� 300. 00 170, 4Q 64 19, 200. 00 10, 880. 00
RM002 Stock �20, 000 - 57�, 000 200. 00 3, 500. 00 100�s 400. 00 345. 00 19 ?, 600. 00 6, 555. 00
RM00� Stock over 570, 000 300. 40 3, 900. QO 100� 6Q0. 00 520. 00 13 7, 800. 00 6, 760. �0
RR Res ident i a 1 Ma int ./ Repa ir 30. OQ 2, 070. 00 2004� 90. QO 52. 00 69 6, 210. 00 3, 5$8. 00
RS Repair/Machine Shops:
RS001 1-2 emgl oyees 60. 00 240. 00 200� 180. 00 110. 00 4 720. 00 440. 00
RS002 3-4 employees 100.00 100.00 200� 300.00 172.00 1
RSO44 7-10 employees 225. 00 4�0. 00 100'� 450. 00 390. QO 2 340. 00 172. 00
900. 00 780. 00
SA Personal Seruice Class A 40.04 160.00 200� 120.00 70.04 4
480. 00 280. 00
SB Personal Service Class B 100. OQ 6, 000. 00 200� 340. QO 172. 00 60 18, 000. 00 10, 320. 00
SC Profess ional Service Glass C 140. 00 13, 44Q. 00 200�5 420. 00 242. 00 96 40, 320. 00 23, 232. 00
SD Special ized Service Class D 200. 00 2, 000. 00 100� 400. 00 345. 00 10 4, 000. 00 3, 450. 40
SE Specialized Service Class E:
SE001 Auct ioneers, each 200. 00 200. 00 1Q04� 400. 00 345. 00 1
SE002 Auct ions, Jewelry, Etc. 200. 00 200. 00 100� 400. 00 345. 00 1 400. 00 345. 04
SE003 Autos for Hire. Taxi, each 100.0Q 200.00 2004s 300.00 172.00 � 400.40 345.00
SEOQS Marina, per sl ip 2. 50 200. 00 200Rs 7, 5p 600. 0� 344. �0
7. 50 40 si ips 300. 00 300. 00
SE009 Broker ( opt ions%stock) 300. 00 300. 00 lOQ$ 600. 00 520. 00 1 600. 00 520. 00
SE010 Broker, mortgage or loan 200. 40 800. 00 100� 400. 00 345. 00 4 1, 600. 00 1, 380. 00
SE011 Dry Cleaninq & Pressing 200.00 600.00 100� 400.00 345.04 3
SE021 Hotel, Motel, 3-5 units 20. 00 1, 200. 04 1, 035. 0�
SE022 Hotel, Motel, 5+ units, er 2. SO 20 • 04 200� 60. OQ 45. 00 1 motel 60. 00 45. 00
P 12.50 200�5 7.50 7.50 5 units 37.50 37.50
SE038 Tailor, 1-2 emplo�tees 60.00 240.00 200� 180.00 104.00 4
720. 00 416. 00
SF Financial:
SFO 10 Banks 337. �0 2, 022. 00 100?s 674. 00 583. 00 6 4, 044. 00 3, 498. 00
SF020 Savings & Loan Assoc. 33?. 00 1, 011. 00 100Rs 674. OQ 583. 00 3 2, 022. 00 1, 749. 00
�
VIlLAGE OF TEQUESTA
DEPT. OF COMMUNIT`l DEVELOPMENt
P.Q. BOX 3213
TEQUESTA, FLORIDA 33469
Proiected
Total
, Current Recom- Total No. Revenue Pro7ected
Rate Plus mended Licenses fram Total
Current Total Allowable Allowable Increase: Issues Allowable Recommended
�ode Description Rate Collected Increase Increase Apprax. 72� <92t93> Increase Revenue
�GO1Q Concrete Mixing Plant 300.00 300.00 100Rs 600.00 520.00 1 600.00 520.00
SV Service from a Vehicle 100. 00 1, 300. 00 200� 300. 00 172. 00 13 3, 900. 00 2, 236. 00
68, 473. 50 < 75, 572 f inal revenue printout from Finance> 116, 712. 50
CWR & CS Fees - 3,528.00 +
GWR Gounty Reimbursement - 27,034.00
�1Q6, 130. 00
Max. Allowed Revenue Increase - 10,613.0
Max. Allowed Total License Revenue 93l94 - �116,743.00
Total Recommended Increase - 5116,712.50 (Based on preceding analysis>