HomeMy WebLinkAboutCity of Tamarac Ordinance O-1988-002Temp. Ord. #137,3
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CITY OF TAMARAC, FLORIDA
ORDINANCE No. 0-88 -11Z,
AN ORDINANCE AMENDING CHAPTER 14, SECTION 14-
25(b) OF THE CODE OF ORDINANCES OF THE CITY
OF TAMARAC TO PROVIDE FOR A PRORATION OF THE
ANNUAL OCCUPATIONAL LICENSE TAX FOR NEW
BUSINESSES WHICH OPEN IN THE SECOND HALF OF
THE FISCAL YEAR; SUBSTITUTING THE TERM "TAX
COLLECTOR" WITH "SUPERVISOR OF OCCUPATIONAL
LICENSES"; PROVIDING FOR CODIFICATION;
PROVIDING FOR SEVERABILITY OF INVALID
PROVISIONS; PROVIDING FOR REPEALER; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, a public hearing has been held pursuant to
Chapter 166, Florida Statutes; and
WHEREAS, the City Council has determined that it is in
the public interest to amend Chapter 14 of the City Code of
Tamarac.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF TAMARAC, FLORIDA:
SECTION 1 : That Section 14-25(b) of Chapter 14 of the
Code of Ordinances of the City of Tamarac, is hereby amended
to read as follows:
Sec. 14-25. EXPIRATION; TERM, PRORATION OF FEE, TRANS-
FER GENERALLY.
(a) Licenses shall expire on the thirtieth day of
September of each year.
(b) No license shall be issued for more than one (1)
year. For each license obtained between October 1 and
17r March 31 , the full tax for one (1) year shall be paid,
except as provided in this ArticleF; >
poiec--Y�sYa�> The license fee for businesses,
occupations or professions o enin or starting in April,
unless otherwise_sj2ecified in this Article, shall be seventy
five (75%) percentof the annual fee and said fee shall be
reduced by five (5%) percent of the annual fee____Per month
thereafter, until the close of the fiscal year on September
thirtieth
so
o-ZX-
Temp. Or. #1373
r
(c) Any license which is transferable shall be trans-
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ferable with the approval of the tax--eelleeteir Supervisor of
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Occu ational Licenses and with the business for which it is
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taken out, when there is a bona fide sale and transfer of the
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property used and employed in the business as stock and trade
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and not otherwise; provided, that such transfer shall be made
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after such bona fide sale has taken place, upon presentation
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of evidence of the sale and the original license and payment
of a fee of three dollars.
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Before such license shall be considered as transferred,
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the holder of the license shall endorse a proper transfer on
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the back of the occupational license showing the exact,
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correct name of the person to whom such license is transfer-
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red and the correct address at which such license shall be
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used. Such transfer shall be signed by the person in whose
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name such license is issued if the registered holder is an
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individual, or by a member of the partnership if the regis-
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tered holder is a partnership, or by the president or vice
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president if the registered holder is a corporation. Evi-
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dence of a bona fide sale must be produced before the -t-ax
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-evi-3ctrtrr- Supervisor of occupational Licenses and the
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license, properly transferred, must
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likewise be produced before the Supervisor of
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Occu ational Licenses for endorsement. The -t--cto-ll-�=
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Supervisor of occupational Licenses shall endorse upon such
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license words substantially as follows:
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(Name of holder) is recognized to be the
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legal holder of this license. This, the
29 day of 19
130
31 T-a-y,-GO-1-1-ac-to-r- Su ervisor of occupational Licenses
City of Tamarac
32
33 No person claiming to be transferee of a license shall
34 engage in business under such license until such transfer has
35 been duly registered and recognized by the __i_t�OL-tay_t4Lr
Supervisor of Occupational Licenses
-2-
C7-xs.
Temp. Ord. #1373
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SECTION 2 Specific authority is hereby granted to
codify this Ordinance.
SECTION 3 All Ordinances or parts of Ordinances in
conflict herewith are hereby repealed to the extent of such
conflict.
SECTION 4 If any section, 'subsection, sentence,
clause, phrase or portion of this ordinance is for any reason
held invalid or unconstitutional by any Court of competent
jurisdiction, such portion shall be deemed a separate,
distinct, and independent provision and such holding shall
not effect the validity of the remaining portion hereto.
SECTION 5 This Ordinance shall become effective
immediately upon its passage.
E
PASSED FIRST READING this gZZ,3 day of 1987.
PASSED SECOND READING this /3 d ay of , 1988.
�..
nRNAAri HART
MAYOR _
ATTEST:
CAROL E. BARBUTO
CITY CLERK
I HEREBY CERTIFY that I have
approved this ORDINANCE as
to form.
RICHARD DOOD
CITY ATTORNEY`-)
2127112587/t
MAYOR: HART
DIST. 1: C/M ROHR
DIST. 2: C/M STELZER �
DIST. 3: C/M HOFFMAN �-
DIST. 4: V/M STEIN
1-,/ 3197 1113189
-3-
0
CITY OF TAMARAC
inter -office memorandum
COMMUNITY DEVELOPMENT DEPARTMENT
MEMO TO: CAROL E . BARBUTO , CITY CLERK
FROM: THELMA BROWN -PORTER, DIRECTOR OF COMMUNITY DEVELOPMENT lz��o
SUBJECT: CITY COUNCIL AGENDA/ 1 1/25/87
DATE: NOVEMBER 16, 1987
COPIES: JUDITH YACOBELLIS, SUPERVISOR OF OCCUPATIONAL LICENSES
PLEASE PLACE THE ATTACHED ITEM, PRORATION OF LICENSING FEES, ON THE
NEXT CITY COUNCIL AGENDA.
THIS ITEM HAS THE APPROVAL OF THE CITY MANAGER, JOHN KELLY.
JY
n
C I T Y O F T A M A R A C
INTEROFFICE MEMORANDUM
8711-107
TO: JOHN P. KELLY, CITY MANAGER
FROM: THELMA BROWN-PORTER,DIRECTOR COMMUNITY DEVELOPMENT.
SUBJECT: AMENDING SECTION 14-25(B) OF THE TAMARAC CITY CODE
DATE: November 17, 1987
COPIES: JUDITH YACOBELLIS, SUPERVISOR OCCUPATIONAL
LICENSES, RICHARD L. DOODY, CITY ATTORNEY
CAROL E. BARBUTO, CITY CLERK
-------------------------------------------------------------
THE PRESENT PRORATION AUTHORIZATION FOR OCCUPATIONAL
LICENSES AS PRESCRIBED IN CHAPTER 14 CAUSES MANY COMPLAINTS
FROM CUSTOMERS AS TO THE EQUITY OF IT'S APPLICATION. BUSI-
NESSES BEGINNING IN AUGUST OR SEPTEMBER ARE CHARGED THE SAME
LICENSE TAX FOR ONE (1) OR TWO (2) MONTHS USAGE.
FLORIDA STATUTE 205 DOES NOT REQUIRE LICENSE TAX PROBA-
TIONS. THE CITY, HOWEVER, HAS OPTED FOR PRORATION WHICH
PROVIDES EQUITY IN THE LICENSE TAX SYSTEM AND ENCOURAGES NEW
BUSINESSES TO OPEN IN THE CITY.
THIS PROPOSAL WILL MINIMIZE CUSTOMER COMPLAINTS OF
EQUITY, ENCOURAGE BUSINESSES STARTING IN AUGUST AND SEPTEMBER
TO OBTAIN THE REQUIRED LICENSES TAKING ADVANTAGE OF THE
GREATER PRORATION, AND INCREASE LICENSE REVENUES FOR THE CITY
AS PER EXHIBIT A.
IT IS RECOMMENDED THAT CHAPTER 14, SECTION 14-25(B) BE
AMENDED TO READ AS FOLLOWS:
14-25(B) LICENSE FEES AS PRESCRIBED BY SECTION 14-25(B)
SHALL BE PRORATED FOR NEW BUSINESSES BEGINNING ON OR AFTER
APRIL FIRST AND BEFORE OCTOBER FIRST OF ANY YEAR UNLESS
OTHERWISE PROHIBITED IN THIS CHAPTER OR OPENING IN APRIL OF
EACH YEAR, PLUS AN ADDITIONAL FIVE (5) PERCENT PRORATION FOR
EACH MONTH THEREAFTER. THE TOTAL PRORATION SHALL NOT EXCEED
FIFTY (5) PERCENT, ONE-HALF (1/2) OF ANY FULL YEAR LICENSE
FEE.
INTEROFFICE MEMORANDUM:
AMENDING SECTION 14-25(B)
November 17, 1987
Page 2
8711-107
OF THE TAMARAC CITY CODE
IT IS ESTIMATED THAT THIS CHANGE WILL INCREASE LICENSE
REVENUES BY $11,000.00 OR MORE EACH YEAR. IT WILL MINIMIZE
COMPLAINTS OF BUSINESSES BEGINNING IN AUGUST OR SEPTEMBER
PAYING THE SAME LICENSE FEES AS BUSINESSES BEGINNING IN
APRIL. IT WILL ALSO ENCOURAGE BUSINESSES THAT WICH TO OPEN
IN FEBRUARY OR MARCH TO GO AHEAD AN OPEN AND PAY THE FULL
YEAR FEE RATHER THAT WAIT FOR A FIFTY (50) PERCENT DISCOUNT
IN APRIL OR MAY.
JY
TEMP. ORD.
AN ORDINANCE AMENDING CHAPTER 14 OF THE CODE
OF THE CITY OF TAMARAC TO PROVIDE FOR A PRO-
RATION OF THE ANNUAL OCCUPATIONAL LICENSE TAX
FOR NEW BUSINESSESS WHICH OPEN IN THE SECOND
HALF OF THE FISCAL YEAR; PROVIDING FOR SEVER -
ABILITY OF INVALID PROVISIONS; PROVIDING
REPEALER, AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City presently provides for an occupational
license tax of one half (1/2) of the annual amount If a
business opens after April 1st, but before October 1st, and
WHEREAS, the City Council has determined and does hereby
determine that it would be more equitable to revise the tax
schedule to provide for a greater proration of the tax over
the list six (6) months of the year.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF TAMARAC, FLORIDA:
SECTION 1 : SECTION 14-25(b) of Chapter 14 of the Code
of the City of Tamarac, be and the same Is hereby amended and
a copy of said proration of fees being attached here to as
Exhibit "1", to read as follows:
Sec. 14--25. EXPIRATION; TERM, PRORATION OF FEE, TRANS-
FER GENERALLY.
(a) Licenses shall expire on the thirtieth (30) day of
September of each year.
(b) No license shall be Issued for more than one (1)
year. For each license obtained between October one (1) and
April one (1), the full tax for one (1) year shall be paid,
except as provided In this article; and for each license
obtained from April one (1) to September thirtieth (30) -�+a+#
t-he--- &t t -- a-s-
at-4;-&_r-w+sepE)+sly-+e--tad er--end-hatrao The license fee as
prescribed in Section 41 shall be prorated for the license
for any new business, occupation or profession which first
opens or starts on or after April first (1) and before
October first (1) of any year unless otherwise arohibited In
this chapter or elsewhere in this Code. The license fee for
licenses for businesses, occupations or professions openin
TEMP. ORD.
or startina in April shall be seventy-five percent (75%) of
the fee set forth In Section 41 and shall be reduced by an
additional five percent (5%) of the annual fee per month
thereafter for business, occupations or professions which
open or start after April but before October except wherein
provided In this Ordinance.
SECTION 2 : If any section, subsection, sentence,
clause, phrase or portion of this Ordinance Is for any reason
held Invalid or unconstitutional by any court of competent
Jurisdiction, such portion shall be deemed a separate,
distinct, and Independent provision and such holding shall
not affect the validity of the remaining portion hereto.
SECTION 3 This Ordinance shall become effective
Immediately upon Its passage.
PASSED, ADOPTED AND APPROVED this day Of 1987.
PASSED, ADOPTED AND APPROVED this day off ,
1987.
ATTEST:
CAROL E. BARBUTO
CITY CLERK
I HEREBY CERTIFY that I have
approved this ORDINANCE as
to form.
RICHARD L. DOODY
CITY ATTORNEY
JY
BERNARD HART
MAYOR
5811 NORTHWEST 88TH AVENUE a TAMARAC, FLORIDA 33321
TELEPHONE (305) 722.5900
MAIL REPLY TO:
P.O. BOX 25010
TAMARAC, FLORIDA 33320
January 22, 1988
Robert Laslie, Supplements
MUNICIPAL CODE CORPORATION
P.O. Box 2235
Tallahassee, Florida 32304
Attention:
Enclosed please find your copy from the CITY OF TAMARAC, the following
item(s) for your files:
ORDINANCE NO. 0-38-10 0-88-2
If you have any questions, please do not hesitate to contact this office.
very truly yours,
CITY OF TAMARAC
Pat LaBello
City Clerk's Office
Enc. (,'?-)
AN EQUAL OPPORTUNITY EMPLOYER
POLICY OF NONDISCRIMINATION ON THE BASIS OF HANDICAPPED STATUS
5811 NORTHWEST 88TH AVENUE TAMARAC, FLORIDA 33321
TELEPHONE (305) 722.5900
MAIL REPLY TO:
P.Q. BOX 25010
TAMARAC, FLORIDA 33320
January 22, 1988
Robert Ussery, Codification
MUNICIPAL CODE CORPORATION
P.O. Box 2235
Tallahassee, Florida 32304
Attention:
Enclosed please find your copy from the CITY OF TAMARAC, the following
item(s) for your files:
ORDINANCE NO. 0-88-1, 0-88-2
If you have any questions, please do not hesitate to contact this office.
Very truly yours,
CITY OF TAMARAC
Pat LaEello
City Clerk's Office
Enc. b2-)
AN EQUAL OPPORTUNITY EMPLOYER
POLICY OF NONDISCRIMINATION ON THE BASIS OF HANDICAPPED STATUS
5811 NORTHWEST 88TH AVENUE TAMARAC, FLORIDA 33321
TELEPHONE (305) 722-5900
MAIL REPLY TO:
P.O. BOX 25010
TAMARAC, FLORIDA 33320
April 26, 1988
BROWARD COUNTY LIBRARY
100 South Andrews Avenue
Fort Lauderdale, Florida 33301
Enclosed please find your copy from the CITY OF TAMARAC, the following;
ORDINANCE NO'S: 0-88-2, 0-88-4, 0-88-7, 0-88-9.
Very truly yours,
CITY OF TAMARAC
CITY CLERK'S OFFICE
ENC.
AN EQUAL OPPORTUNITY EMPLOYER
POLICY OF NONDISCRIMINATION ON THE BASIS OF HANDICAPPED STATUS
DISTRIBUTION LIST
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CITY ATTORNEY
CITY ENGINEER
CITY PLANNER
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c�nF ENFORCEMENT
IRENE
MASTER FILE
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FINANCE— SUPV. ACCOUNTANT
PURCHASING
POLICE DEPARTMENT— CHIEF
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RECREATION DEPARTMENT
PUBLIC WORKS DEPARTMENT
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TUW — ADMINISTRATION
CODIFIER (MAIL IMMEDIATELY) Municipal Code Corp.,PO 2235, Tallahassee 32304
Robert Laslie n charge of suppl . ts)---._--
/ Robert Ussery (in charge of Codification)
PERSONNEL
RESOLUTION FILE
PLANNING COMMISSION
/ __
TION COMMITTEE'
COUNTY TAX APPRAISER
W.W. WILSON
BRDWARD CTY.PLANNING COUNCIL
CHAMBER OF COMMERCE
SECRETARY OF STATE
PETITIONER OR APPLICANT
CLERK'S PROJECT FILE
William Markham
115 S . Andrus & ^, Ft,_ Lau
115 S. Andretu Ave., Rm. 307
Ft. Lauderdale. Fla.. 333Q1_
8519 W. KdWab Rd.. Tamarac 33
COPIED .I?-'
DISTRIBUTED
j
PROPOSED CITY COUNCIL AGENDA ITEM
City Council meeting of: 12/23/87 Cut off date:
Item Title:
Temp. Ord. #1373
AN ORDINANCE AMENDING CHAPTER 14, SECTION 14-25(b) OF THE
CODE OF ORDINANCES OF THE CITY OF TAMARAC TO PROVIDE FOR A
PRORATION OF THE ANNUAL OCCUPATIONAL LICENSE TAX FOR NEW
BUSINESSES WHICH OPEN IN THE SECOND HALF OF THE FISCAL YEAR;
SUBSTITUTING THE TERM "TAX COLLECTOR" WITH "SUPERVISOR OF
OCCUPATIONAL LICENSES"
The initiating Department Head is to mark an "X" between the
parentheses ( ) below of each department that must initial
their approval in order for this item to be placed on the
City Council agenda:
Department Initials for Approval Date
( X) City Attorney �C. �$� W_7
( ) Building Department
( ) Community Development
(X ) City Clerk
( ) Engineering/Utilities dq
(X ) Finance/Purchasing g f%
( ) Fire
( ) Personnel/Insurance
( ) Police
( ) Public Works/Recreation
Initiating Department
Date
-----------------------------------------------------------------------
This form is to be completed PRIOR to all backup being forwarded to the
City Clerk for the Council Aaenda rackets.
CCK/CC/001
11/20/87
C I T Y O F T A M A R A C
INTEROFFICE MEMORANDUM
C/A NO. 8712-8422
TO: Carol. E. Barbuto, City Clerk /
FROM: Richa L. o dy, City Attorney
SUBJECT: AN ORDINANCE AMENDING CHAPTER 14, SECTION 14-25(b)
OF THE CODE OF ORDINANCES OF THE CITY OF TAMARAC TO
PROVIDE FOR A PRORATION OF THE ANNUAL OCCUPATIONAL
LICENSE TAX FOR NEW BUSINESSES WHICH OPEN IN THE
SECOND HALF OF THE FISCAL YEAR; SUBSTITUTING THE
TERM "TAX COLLECTOR" WITH " OCCUPATIONAL LICENSES
SUPERVISOR" (Temp. Ord. #1373)
DATE: December 16, 1987
Attached please find the above cited Ordinance. Please
take the appropriate steps to have this item placed on the
December 23, 1987 agenda.
If I can be of any further assistance in this matter,
please don't hesitate to contact my office.
RLD/tm
Attachment
cc: Mayor Hart and Members of Council
John P. Kelly, City Manager
PUBLIC HEARING - MOTION TO ADOPT TOM. Ord. #1373 on
ITEM # 7 RED' second reading to amend Chapter 14 of the Code to provide
for a revised proration of the annual Occupational License
Taut for new businesses which open in the second half of
the fiscal year.
DATE �// 3/gs _
VOTE: DISTRICT 4 -- V/M STEI
DISTRICT 3 -- C/M HOFF
DISTRICT 2 - C/M STEL
DISTRICT 1 -- C/M ROHR
MAYOR HART
MOTION BY: 46 /-J(
SECONDED BY•L.If
TAPE SIDE #
d.
on
ing to
24. MOTION TO AbOF�Tof therCodelto3provide8foreadrevised
amend Chapte occupational License Tax for
(� proration of the annual
ITEM new businesses which open in the second half Of the
�/ REF.
fiscal year.
DATETAPE SIDE #
VOTE: DISTRICT I — C/M ROHR
DISTRICT 2 — C/M STELZER
DISTRICT 3 — C/M HOFFMAN
DISTRICT 4 — V/M STEIN
MAYOR HART
MOTION BY:
SECONDED BY:
PUBLIC HEARING
CITY COUNCIL OF TAMARAC, FLORIDA
The following Ordinances have passed first reading by the
City Council of the City of Tamarac, Florida:
AN ORDINANCE AMENDING PRIOR ZONING
ORDINANCES, PROVIDING FOR THE REZONING OF
CERTAIN REAL PROPERTY FROM B-6 (BUSINESS
DISTRICT) TO B-2 (PLANNED COMMUNITY
BUSINESS); LANDS DESCRIBED AS LOT 3,
BLOCK 4, LYONS INDUSTRIAL PARK, PLAT BOOK 1,
71, PAGE 1, OF THE PUBLIC RECORDS OF /
BROWARD COUNTY, FLORIDA; (OTHERWISE
IDENTIFIED AS BEING THOSE LANDS AT THE
NORTHEAST CORNER OF NW 94 AVENUE AND NW
57 STREET); PETITION #32-Z-87; PROVIDING
FOR AMENDMENT OF THE OFFICIAL ZONING MAP
TO REFLECT SUCH CHANGE; PROVIDING FOR
SEVERABILITY; AND PROVIDING AN EFFECTIVE
DATE.
TEMP. ORD. #1372
AN ORDINANCE AMENDING CHAPTER 14, SECTION
14-25(b) OF THE CODE OF ORDINANCES OF THE
CITY OF TAMARAC TO PROVIDE FOR A PRORA-
TION OF THE ANNUAL OCCUPATIONAL LICENSE
TAX FOR NEW BUSINESSES WHICH OPEN IN THE
SECOND HALF OF THE FISCAL YEAR; SUB-
STITUTING THE TERM "TAX COLLECTOR" WITH
"SUPERVISOR OF OCCUPATIONAL LICENSES";
PROVIDING FOR CODIFICATION; PROVIDING FOR
SEVERABILITY OF INVALID PROVISIONS;
PROVIDING FOR REPEALER; AND PROVIDING AN
EFFECTIVE DATE.
TEMP. ORD. #1373
The second reading and public hearing of these Ordinances
will be held during a Regular City Council meeting on
Wednesday, January 13, 1988, at or after 7:30 P.M. and will
be considered by the City Council in the order as they appear
on the agenda. The Regular Meeting of the City Council will
be held at City Hall, 5811 NW 88 Avenue, Tamarac, Florida
33321.
Copies of these proposed Ordinances are available for viewing
and purchase at the office of the City Clerk. Interested
parties may appear to be heard with respect to these
proposed Ordinances in accordance with Florida Statute
#166.041.
Pursuant to Section 286.0105, Florida Statutes
If a person decides to appeal any decision made by the city
Council with respect to any matter considered at such meeting or
hearing, he will need a record of the proceedings and for such
purpose, he may need to ensure that a verbatim record includes
the testimony and evidence upon which the appeal is to be bLsed.
Patricia Marcurio
Acting City Clerk
Publish: Fort Lauderdale News/Sun Sentinel
Saturday, January 2, 1988
w
C I T Y O F T A M A R A C
I NTEROFF I C MEMORANDUM
8711-107 c
CITY MANAGER
CITY OF TAMARAC
TO: JOHN P. KELLY, CITY MANAGER
FROM: THELMA BROWN--PORTER,DIRECTOR COMMUNITY DEVELOPMENT
SUBJECT: AMENDING SECTION 14-25(B) OF THE TAMARAC CITY CODE
DATE: November 17, 1987
COPIES: JUDITH YACOBELLIS, SUPERVISOR OCCUPATIONAL
LICENSES, RICHARD L. DOODY, CITY ATTORNEY
CAROL E. BARBUTO, CITY CLERK
-------------------------------------------------------------
THE PRESENT PRORATION AUTHORIZATION FOR OCCUPATIONAL
LICENSES AS PRESCRIBED IN CHAPTER 14 CAUSES MANY COMPLAINTS
FROM CUSTOMERS AS TO THE EQUITY OF IT'S APPLICATION. BUSI-
NESSES BEGINNING IN AUGUST OR SEPTEMBER ARE CHARGED THE SAME
LICENSE TAX FOR ONE (1) OR TWO (2) MONTHS USAGE.
FLORIDA STATUTE 205 DOES NOT REQUIRE LICENSE TAX PRORA-
TIONS. THE CITY, HOWEVER, HAS OPTED FOR PRORATION WHICH
PROVIDES EQUITY IN THE LICENSE TAX SYSTEM AND ENCOURAGES NEW
BUSINESSES TO OPEN IN THE CITY.
THIS PROPOSAL WILL MINIMIZE CUSTOMER COMPLAINTS OF
EQUITY, ENCOURAGE BUSINESSES STARTING IN AUGUST AND SEPTEMBER
TO OBTAIN THE REQUIRED LICENSES TAKING ADVANTAGE OF THE
GREATER PRORATION, AND INCREASE LICENSE REVENUES FOR THE CITY
AS PER EXHIBIT A.
IT IS RECOMMENDED THAT CHAPTER 14, SECTION 14-25(B) BE
AMENDED TO READ AS FOLLOWS:
14-25(B) LICENSE FEES AS PRESCRIBED BY SECTION 14-25(B)
SHALL BE PRORATED FOR NEW BUSINESSES BEGINNING ON OR AFTER
APRIL FIRST AND BEFORE OCTOBER FIRST OF ANY YEAR UNLESS
OTHERWISE PROHIBITED IN THIS CHAPTER OR OPENING IN APRIL OF
EACH YEAR, PLUS AN ADDITIONAL FIVE (5) PERCENT PRORATION FOR
EACH MONTH THEREAFTER. THE TOTAL PRORATION SHALL NOT EXCEED
FIFTY (5) PERCENT, ONE-HALF (1/2) OF ANY FULL YEAR LICENSE
FEE.
INTEROFFICE MEMORANDUM:
AMENDING SECTION 14-25(B)
November 17, 1987
Page 2
8711-107
OF THE TAMARAC CITY CODE
IT IS ESTIMATED THAT THIS CHANGE WILL INCREASE LICENSE
REVENUES BY $11,000.00 OR MORE EACH YEAR. IT WILL MINIMIZE
COMPLAINTS OF BUSINESSES BEGINNING IN AUGUST OR SEPTEMBER
PAYING THE SAME LICENSE FEES AS BUSINESSES BEGINNING IN
APRIL. IT WILL ALSO ENCOURAGE BUSINESSES THAT WICH TO OPEN
IN FEBRUARY OR MARCH TO GO AHEAD AN OPEN AND PAY THE FULL
YEAR FEE RATHER THAT WAIT FOR A FIFTY (50) PERCENT DISCOUNT
IN APRIL OR MAY.
gin
TEMP. ORD.
a
AN ORDINANCE AMENDING CHAPTER 14 OF THE CODE
OF THE CITY OF TAMARAC TO PROVIDE FOR A PRO-
RATION OF THE"ANNUAL OCCUPATIONAL LICENSE TAX
FOR NEW ..-BUSINESSESS HICH OPEN IN THE SECOND
HALF O FISC AR; PROVIDING FOR SEVER -
ABILITY `OF_. INVALID PROVISIONS; PROVIDING
REPEALER, AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City presently provides for an occupational
license tax of one half (1/2) of the annual amount if a
business opens after April 1st, but before October 1st, and
WHEREAS, the City Council has determined and goes hereby
determine that It would be more equitable to revise the tax
schedu o provide for a greater proration of the tax over
the Iis six (B) months of the year.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF TAMARAC. FLORIDA:
SECTION 1 : SECTION 14-25(b) of Chapter 14 of the Code
of the City of Tamarac, be and the same is hereby amended and
a copy of said proration of fees being attached here to as
Exhibit "1", to read as follows:
Sec. 14-25. EXPIRATION; TERM, PRORATION OF FEE, TRANS-
FER GENERALLY.
(a) Licenses shall expire on the thirtieth (30) day of
September of each year.
(b) No license shall be Issued for more than one (1)
year. For each license obtained between October one (1) and
April one (1), the full tax for one (1) year shall be paid,
except as provided in this article; and for each license
obtained from April one (1) to September thirtieth (30)4+&+4
to:--44r --s an +d-- ex a eot --ate
-r-d4-ape�e-. The license f e e as
prescribed in Section 41 shall be prorated for the license
for any new business, occupation or profession which first
opens or starts on or after April first (1) and before
October first (1) of any year unless otherwise prohibited In
this chapter or elsewhere In this Code. The license fee for
licenses for businesses occupations or professions opening
TEMP. ORD.
or starting In April shall be seventy-flve percent (75%) of
the fee set forth In Section 41 and shall be reduced by an
additional five percent (5%) of the annual fee per month
thereafter for business occupations or professions which
open or start after April but before October except wherein
provided in this Ordinance.
SECTION 2 : If any section, subsection, sentence,
clause, phrase or portion of this Ordinance Is for any reason
held Invalid or unconstitutional by any court of competent
Jurisdiction, such portion shall be deemed a separate,
distinct, and independent provision and such holding shall
not affect the validity of the remaining portion hereto.
SECTION 3 : This Ordinance shall become effective
Immediately upon Its passage.
PASSED, ADOPTED AND APPROVED this day of 1987.
PASSED, ADOPTED AND APPROVED this day off ,
1987.
ATTEST:
CAROL E. BARBUTO
CITY CLERK
I HEREBY CERTIFY that I have
approved this ORDINANCE as
to form.
RICHARD L. DOODY
CITY ATTORNEY
JY
BERNARD HART
MAYOR