HomeMy WebLinkAboutCity of Tamarac Ordinance O-1993-0351
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Temp. Ord. # 1669
CITY OF TAMARAC, FLORIDA
ORDINANCE NO. 0-93- -J�Z
AN ORDINANCE OF THE CITY OF TAMARAC, FLORIDA,
AMENDING CHAPTER 12, "LICENSE AND BUSINESS
REGULATIONS", OF THE CODE OF ORDINANCES OF
THE CITY OF TAMARAC, FLORIDA, BY AMENDING
ARTICLE II, "OCCUPATIONAL LICENSES", BY
AMENDING SECTION 12-37, PENALTIES FOR LATE
PAYMENT OF FEES", TO PROVIDE FOR CIVIL
ACTION AND PENALTIES: AMENDING SECTION 12--41,
"EXPIRATION; TERM; PRORATION OF FEE", TO PRO-
VIDE THAT ALL LICENSES SHALL EXPIRE ON SEP-
TEMBER 30 EXCEPT AS OTHERWISE PROVIDED AND
SHALL BE VALID FOR ONE (1) YEAR; AMENDING
SECTION 12-42, "TRANSFER OF LICENSES GENER-
ALLY", TO PROVIDE FOR MODIFIED TRANSFER
REQUIREMENTS; AMENDING SECTION 12-50,
"MACHINES OR INSTRUMENTS --DISTRIBUTOR'S
LICENSE PREREQUISITE" BY CHANGING THE TITLE
TO "MACHINES OR INSTRUMENTS --RESPONSIBILITY
OF USER TO SECURE LICENSE AS PREREQUISITE
BEFORE OPERATION" BY MODIFYING LICENSING
REQUIREMENTS; AMENDING SECTION 12-51,
"SAME ---RESPONSIBILITY OF USER; OPERATION
BEFORE PAYMENT OF TAXES", REPEALING
SECTION 12-51; PROVIDING FOR SEVERABILITY;
PROVIDING FOR CODIFICATION; PROVIDING FOR
CONFLICT; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the State Legislature amended Section 205.053,
F.S., in 1993 to provide that the local municipality shall
sell all licenses beginning on August 1st of each year and
the same will expire on September 30th of the succeeding
year; and
WHEREAS, Section 205.043, F.S., provides that any
business license may be transferred to a new owner and
location when there is a bona fide sale of the business, upon
payment of a transfer fee of up to 10 percent of the annual
license tax, but not less than $3 nor more than $25; and
WHEREAS, Section 205.053, F.S., provides for penalties,
including court costs, reasonable attorney fees, additional
administrative costs and a penalty of up to $250; and
WHEREAS, Section 205.0537 places responsibility for
paying the tax and securing the required licenses to the
business where the vending and amusement machine is located;
and
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Temp. Ord. # 1669
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WHEREAS, the City Council of the City of Tamarac desires
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to conform its occupational license ordinance with Chapter
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205, Florida Statutes.
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NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
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THE CITY OF TAMARAC, FLORIDA:
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SECTION 1: Chapter 12 Article II, Occupational Li-
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censes", Section 12-37, "Penalties for late payment of fees",
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is hereby amended as follows:
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Sec. 12--37. Penalties for late payment of fees.
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(a) Those licenses not renewed by October 1 shall
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be considered delinquent and subject to a
16 delinquency penalty of ten (10) percent for the
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month of October, plus an additional five -percent
18 penalty for each month of delinquency thereafter
19 until paid. However, the total delinquency penalty
20 shall not exceed twenty-five (25) percent of the
21 occupational license fee for the delinquent
22 establishment.
23 (b) The penalties hereby imposed shall be
24 collected in addition to the amount of the licensee
25 tax, and the payment of such penalties shall not be
26 pleaded as a bar to any proceeding charging the
27 offense of doing business without a license under
28 this chapter.
29 (c) Any person engaging in or managing any
30 business, occupation or profession without first
31 obtaining a local occupational license, if required
32 hereunder, shall be subject to a penalty of twenty
33 five (25) percent of the license determined to be
34 due, in addition to any other penalty provided by
35 law or ordinance.
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Temp. Ord. # 1669
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person who engages in any business,
occu ation, or Rrofession covered by this chapter,
who does not pay the required occupational license
tax within 150 days after the initial notice of tax
due, and who does not obtain the required
occupational license, is subject to civil actions
and 2enalties, including court costs, reasonable
attorney fees, additional administrative costs
incurred as a result of collection efforts, and a
2enalty of up to $250.00.
Section 2: Chapter 12 Article II, "Occupational
Licenses," Section 12-41 "Expiration; term; proration of
fee," of the City Code of Ordinances is hereby amended as
follows:
Sec. 12-41. Expiration; term; proration of fee
(a) Licenses shall expire on September 30 of each
year. except as otherwise provided in this
chanter.
(b) No license shall be valid ±Qsaed for more than
one year. For each license obtained between
October 1 and March 31, the full tax for one (1)
year shall be paid, except as provided in this
article. The license fee for businesses, occupa-
tions or professions opening or starting in April,
unless otherwise specified in this article, shall
be seventy (75) percent of the annual fee and the
fee shall be reduced by five (5) percent of the
annual fee per month thereafter until the close of
the fiscal year on September 30.
c All Licenses shall be available for sale
be2inning on August 1st of each year.
CODING: WORDS m-H-R- v TYPE ARE DELETIONS FROM EXISTING
LAW: WORDS IN UNDERSCORED TYPE ARE ADDITIONS.
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Temp. Ord. # 1669
Section 3: Chapter 12, Article II, "Occupational
Licenses," Section 12-42 "Transfer of license generally," of
the City Code of Ordinances is hereby amended as follows:
Sec. 12-42. Transfer of license generally.
(a) Any business license 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
10 percent of the annual
license tax, but not less
than $3.00 nor more than $25.00.
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( ) _ permitted by Florida Statutes, all
As ermi ,,..._., -..
business licensesmay be transferred for the
business for which they were taken out when there
is a bona fide sale or transfer of the property
used and employed in the business as stock in
trade, but the transferred license shall not be
held ood for any longer time or period than from
which it was originally issued.
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5 The original license shall be surrendered to and
6 with the Occupational License Division of the
7 COMMunitX Development De artment at the time
a application for transfer is made, and the trans-
9 ferred license shall be of the same force and
10 effect as the original license. Both parties
11 involved shall be in agreement with the transfer of
12 the license and shall sign a transfer application.
13 At the time any license is transferred, the person
14 a2PlYing for the transfer shall 2ay a fee of up to
15 10 Percent -of the annual license tax, but not less
16 than $3.00 nor more than $25.00.
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21 Gig the per -son ro
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23 _shall b-8 signed by the
24 if th
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J'F29 Sale must be produQaf;- h=frnr_e
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32produced__ before the 21.1pe-Azisor
33 licenses
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CODING: WORDS TYPE ARE DELETIONS FROM EXTgTTNG
.LAW: WORDS IN UNDERSCORED TYPE ARE ADDITIONS.
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Section 4: Chapter 12, Article II, "Occupational
Licenses", Section 12-50, "Machines or instruments --Distrib-
utor's license prerequisite" is amended as follows:
Sec. 12-50. Machines or instruments ---
Distributor's license prerequisite
Responsibility of user to secure
license as prerequisite before
operation.
(a) Whenever a license tax is required to be paid
upon any machine or instrument by this chapter
the liability for paying the tax and securing the
reguired licenses is the responsibility of the
business where the machine is located. a„ri---n-�
r■ipr+nsis m•��-Y=-��.Yrt•���ut=l•��N��C
Mfteh+r11--.The person or business that owns the
machine s may be required to_pay the tax and
secure the license(s) if the business where the
machine(s) are located fails to do so.
CODING: WORDS -9-'-R-UG-I-T-HR999 TYPE ARE DELETIONS FROM EXISTING
LAW: WORDS IN UNDERSCORED TYPE ARE ADDITIONS.
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Temp. Ord. # 1669
Any person acquiring -the use of any machine
or instrument for which a license tax is required
shall be res onsible that a license has been
secured before such machine is operated in their
place of business.
(c) The license fee for such machines shall be
based on the greatest number of machines located on
the business premiseonany single day_during the
prior licensing year or in case of new businesses,
be based on an estimate of the current year.
Replacement of one vending machine with another
machine during the licensing year shall not affect
the total number of machines for tax assessment
Purposes, unless the re lacement machine belongs to
an occupational license classification which
requires a different tax rate.
Section 5: Chapter 12, Article II, "Occupational
licenses", Section 12-51, (a) and (b), "Same --Responsibility
of user; operation before payment of taxes" of the City of
Tamarac Code of Ordinances is hereby repealed in their
entirety.
AFS�eL . • m .. _ r — —
.. - -.
be antawfut to operan
ally suall machine in
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Temp. Ord. # 1669
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Section 6: Specific authority is hereby granted to
codify this Ordinance.
Section 7: All Ordinances or parts of Ordinances in
conflict herewith are hereby repealed to the extent of such
conflict.
Section 8: If any provision of this Ordinance or the
application thereof to any person or circumstance is held.
invalid, such invalidity shall not affect other provisions or
applications of this Ordinance that can be given affect
without the invalid provisions or application, and to this
end the provisions of this Ordinance are declared to be
severable.
Section 9: This Ordinance shall become effective
immediately upon its passage and adoption.
PASSED FIRST READING this �ay of'?
1993.
PASSED SECOND READING this ,,Z?,. day of , 1993.
/Z Xz e_x—e��
A.1 ENDER
MAYO
ATTEST:
CAROL A. EVANS, CMC
CITY CLERK
I HEREBY CERTIFY that
I have approved this
OrZt1i an-e as to/form.
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7� U
MITCHELL S.JK FT
�"CITY ATTORNE RECORD OF COUNCIL VOTE
MAYOR SENDER
DIST 1: V M KATZ
CHPI2REVISIONS/JY DIST. 2: C/ M SCHUMANN
DIST. 3:, C / M SCHREIP-E. i
DIST. 4: C, / I A ABRAMOWIT? 12�4L
CODING: WORDS IN �TDi�e+-ssvvsXURGUGH TYPE ARE DELETIONS FROM
EXISTING LAW; WORDS IN UNDERSCORED TYPE ARE ADDITIONS.