2010-12-C r
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
AN ORDINANCE OF THE CODE OF ORDINANCES OF THE CITY
COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA, •
AMENDING THE CODE OF ORDINANCES, CHAPTER 58 TAXATION,
ARTICLE IV LOCAL BUSINESS TAX, SECTION 58 -118 OPENING
BUSINESS WITHOUT A BUSINESS TAX RECEIPT; PENALTY,
SURCHARGE AND APPLICABALE DELINQUENT CHARGES;
SECTION 58 -122 APPLICATION FOR BUSINESS TAX RECEIPT;
SECTION 58 -127 PERMITS IN ADDITION TO BUSINESS TAX
RECEIPT; DISPLAY; SECTION 58 -128 COIN DEVICES SUBJECT TO
TAX; SECTION 58 -130 SCHEDULE OF LOCAL BUSINESS TAXES;
SECTION 58 -131 BUSINESSES REQUIRED TO FURNISH
INFORMATION; PROVIDING FOR CODIFICATION; SEVERABILITY;
EFFECTIVE DATE; AND PUBLICATION.
WHEREAS, pursuant to the provisions of Chapter 163, Florida Statutes, the City of
Clermont Planning and Zoning Commission, acting as the Local Planning Agency of the City,
has held a public hearing on September 7, 2010 and following such hearing found this Ordinance
to be in the best interest of the City of Clermont, and recommended that the City Council adopt
this Ordinance; and
WHEREAS, the City Council of the City of Clermont desires to amend Chapter 58
Taxation, Article IV Local Business Tax, Section 58 -118 Opening business without a Business
Tax Receipt; penalty, surcharge and applicable delinquent charges; Section 58 -122 Application
for Business Tax Receipt; Section 58 -127 Permits in addition to Business Tax Receipt; display;
Section 58 -128 Coin devices subject to tax; Section 58 -130 Schedule of Local Business Taxes;
Section 58 -131 Businesses required to furnish information; of the City of Clermont's Code of
Ordinances; and
NOW, THEREFORE BE IT ORDAINED, by the City Council of the City of
Clermont, Lake County Florida as follows:
SECTION 1.
The City Council of the City of Clermont has the authority to adopt this Ordinance pursuant to
Article VIII of the Constitution of the State of Florida and Chapter 163 and 166, Florida Statutes.
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
SECTION 2.
The City of Clermont Code of Ordinances is hereby amended to read as follows:
Chapter 58
TAXATION
ARTICLE IV. LOCAL BUSINESS TAX
Sec. 58 -116. Required.
Sec. 58 -117. Determination of liability to pay.
Sec. 58 -118. Opening business without Business Tax Receipt; penalty, surcharge and
applicable delinquent charges.
Sec. 58 -119. Qualifications of applicants.
Sec. 58 -120. Term; transfer of Local Business Tax Receipt.
Sec. 58 -121. Due date of tax; proration; late penalties.
Sec. 58 -122. Application for Business Tax Receipt.
Sec. 58 -123. Garage sales exempted.
Sec. 58 -124. Exemptions from local business taxes generally; conditions.
Sec. 58 -125. Local Business Tax Receipt shall be posted.
Sec. 58 -126. Reserved.
Sec. 58 -127. Permits in addition to Business Tax Receipt; display.
Sec. 58 -128. Coin devices subject to tax.
Sec. 58 -129. Home occupations.
Sec. 58 -130. Schedule of Local Business Taxes.
Sec. 58 -131. Businesses required to furnish information.
Secs. 58- 132 -58 -150. Reserved.
Sec. 58 -116. Required.
No person shall engage in any business, profession, occupation, trade, amusement or industry
within the City without first having procured a Local Business Tax Receipt from the City Clerk,
which receipt shall be issued to each person on payment of the amount provided for in section
58 -130, and after any such qualifications, licenses, permits or requirements have been met in
accordance with federal, state and local regulations.
Sec. 58 -117. Determination of liability to pay.
Any sign, advertisement, building occupancy of commercial property, directory listing or activity
indicating that a business, calling, profession or occupation is being conducted at a location
within the City shall be prima facie evidence that the person is liable for the payment of a Local
Business Tax.
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
Sec. 58 -118. Opening business without Business Tax Receipt; penalty, surcharge and
applicable delinquent charges.
Anyone found to have opened a new business without first obtaining a Local Business Tax
Receipt shall be assessed a penalty of 25 percent of the regular tax, plus a surcharge of $100.00.
This shall be in addition to any delinquent charges that may be applicable.
Sec. 58-119. Qualifications of applicants.
Every applicant for payment of the Local Business Tax must present a Certificate of Occupancy
furnished by the Planning and Zoning Department to the effect that the proposed use is not a
violation of the city building or zoning regulations. No Local Business Tax Receipt shall be
provided to any person for any activity that violates this Code or any applicable state or federal
statute.
Sec. 58 -120. Term; transfer of Local Business Tax Receipt.
(a) The Local Business Tax provided hereunder shall be valid for one year, and shall be
renewed on September 30 of each year.
(b) The Local Business Tax Receipt may be transferred with the approval of the City Clerk
when there is a bona fide sale and transfer of the property used in the business. Any
transferred receipt shall not be valid for a period of time exceeding the time for which it
was originally issued.
(c) The receipt transfer fee shall be ten percent of the annual Local Business Tax, but cannot
be less than or exceed an amount established by Resolution of the City Council and on
file in the City Clerk's office.
Sec. 58 -121. Due date of tax; proration; late penalties
All Local Business Taxes shall be payable on or before September 30 of each year unless
otherwise provided by this article. If September 30 falls on a weekend or holiday, the tax shall be
due and payable on or before the next working day following September 30. Any person who
was not liable for a Local Business Tax during the first half of the tax year may be issued a
receipt during the second half of the tax year upon payment of one -half of the amount fixed as
the price of such tax for one year. In addition to the taxes imposed under section 58 -130, there
shall also be imposed the following penalties:
(1) Those Local Business Taxes not paid by October 1 shall be considered delinquent
and subject to a delinquency penalty of ten percent for the month of October, plus
an additional five percent penalty for each month of delinquency thereafter until
paid; however, the total delinquency penalty shall not exceed 25 percent of the
local business tax fee for the delinquent establishment.
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
(2) Any person engaging in or managing any business, occupation or profession
without first paying the Local Business Tax, if required under this article, shall be
subject to a penalty as provided in section 58 -118.
(3) Any person who engages in any business, occupation or profession covered by
this article, who does not pay the required Local Business Tax within 150 days
after the initial notice of tax due, and who does not obtain the required Local
Business Tax Receipt, is subject to civil actions and penalties, including court
costs, reasonable attorneys' fees, additional administrative costs incurred as a
result of collection efforts, and a penalty of up to $250.00.
Sec. 58 -122. Application for Business Tax Receipt.
(a) Written application may be required of any person upon payment under this article,
which Local Business Tax application shall be in the form prescribed by the City Clerk
and approved by the Council.
(b) If any application to pay the Local Business Tax or renewal thereof does not contain all
the required information necessary for a determination of the amount of the Local
Business Tax to be imposed on the applying business, the City Clerk shall have the
option either to withhold issuance of the Local Business Tax Receipt or renewal entirely,
or to issue the receipt or renewal at the highest rate which could, under all known facts
and circumstances, be applied to the business.
Sec. 58 -123. Garage sales exempted.
Garage sales held on the premises by the owner or occupant is exempt from Local Business Tax
requirements when no more than two sales are held in any year. Each garage sale period may not
exceed two consecutive days or 48 hours in duration.
Sec. 58 -124. Exemptions from Local Business Taxes generally; conditions.
(a) Practice of religion. Nothing in this article shall be construed to require a Local Business
Tax for practicing religious tenets of any kind.
(b) Educational, eleemosynary institutions. Business conducted solely for the benefit of
public schools, private schools, nonprofit corporations and charitable institutions shall be
exempt from taxes provided in this article.
(c) Other exemptions. Exemptions from the tax shall also be granted as required in F.S. §
205.063 et seq.
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
Sec. 58 -125. Local Business Tax Receipt shall be posted.
It shall be the duty of all persons carrying on any business, profession or occupation mentioned
in this article to keep their Local Business Tax Receipt conspicuously posted in their place of
business, or on machines or movable units.
Sec. 58-126. Reserved.
Sec. 58 -127. Permits in addition to Business Tax Receipt; display.
All businesses required to pay the Local Business Tax under this article which operate from
machines or movable units shall, in addition to obtaining a receipt therefore, have issued at the
same time a permit for each separate machine or movable unit, which permit must be displayed
on the machine or unit for which it is issued.
Sec. 58-128. Coin devices subject to tax.
(a) Every person who operates for profit any coin operated machine, with the exception of
the following types of machines, shall pay a Local Business Tax as prescribed in section
58 -130:
(1) Machines which dispense United States postage stamps, newspapers or
unadulterated state - produced citrus juices.
(2) Vending machines dispensing any product which are sponsored by nonprofit
organizations.
(b) The number of machines charged is the highest number of machines that were in place at
the location on any single day in the previous Business Tax Receipt year.
(c) The initial receipt will be sent to the owner of the machines. If by October 31 of each
year the tax on the individual machines is not paid, the City will send a notice to that
location business notifying them that the machine's tax is unpaid, and should they wish to
retain the services of such machines, they are responsible to pay the appropriate tax and
penalties.
Sec. 58 -129. Home occupations.
Every person who operates a home occupation shall pay a Local Business Tax to the City equal
to the highest applicable classification. If the occupation is unclassified, the unclassified tax as
provided in section 58 -130 shall apply.
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
Sec. 58 -130. Schedule of Local Business Taxes.
(a) Local Business Taxes identified as tax categories A through H are as follows:
Number of Category
Workers A B C D E F G H
1 -10 $25.00 $40.00 $45.00 $50.00 $60.00 $80.00 $100.00 $200.00
11 -20 $40.00 $55.00 $60.00 $65.00 $75.00 $95.00 $115.00 $215.00
21 30 $55.00 $70.00 $5.00 $80.00 $90.00 $110.00 $130.00 $230.00
• 31 and over $70.00 $85.00 $90.00 $95.00 $105.00 $125.00 $145.00 $245.00
(b) For purposes of this article, the number of workers shall be determined as follows:
(1) A worker shall be any person who works for the occupation, trade or business in
some capacity for the benefit of the business; and
(2) The number of workers shall be the daily average number of workers during the
last 12 months. If not in business for 12 months, the applicant will state the daily
average number of workers during the longest period of time the business was
conducted. In the case of a new business, the applicant may state the anticipated
number of workers.
(c) The following schedule of taxes shall be paid to the City by persons engaging in
occupations, professions, trades and businesses. The tax is an annual tax, except as
otherwise stated.
Classification Tax Category
Classification Tax Category
Accounting firm (per certified public accountant) $50.00
Architectural firm (per architect) $50.00
Auctioneers $30.00 per day, or
$100.00
Automobile services
Dealers (new or used) with repair shop and /or filling station F
Dealers (new or used) D
Auto transportation D
Other automobile services B
Banks, loan and finance companies G
Brokerage firm, including investment, mortgage, real estate and any other $50.00
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
(per broker)
Citrus packing or processing E
Coin - operated machines
Distributor $50.00
Game machines $15.00 /machine
Trade machines (dispenses a tangible product such as, but not limited to $15.00 /machine
prizes, gum, candy, drink or snacks)
Music machines $15.00 /machine
Service machines (dispenses an intangible product such as, but not $15.00 /machine
limited to, air or vacuum, and does not include laundry or dry cleaners)
Contractors, general (per contractor) $50.00
Contractors, specialty (per contractor) $50.00
Doctor's office, including dentists, chiropractors, osteopaths, opticians, $50.00
optometrists, and any other doctor not specifically mentioned (per doctor)
Engineering firm (per engineer) $50.00
Exterminators D
Fruit and vegetable dealers B
Funeral home B
Insurance agency, all types (per insurance agent) $40.00
Insurance company, all types $80.00
Junk dealers B
Law firm (per attorney) $50.00
Living rentals, hotels, motels, duplexes, boardinghouses, nursing homes,
convalescent homes, furnished rooms, (dining rooms without restaurant
Business Tax Receipt not permitted)
Two rooms or more $3.00 /room
Two apartments or more $6.00 /apartment
Locksmith A
Manufacturing, assembling or packaging . D
Newspaper publishers E
Pawnbrokers G
Personal services such as, but not limited to: beauty shops, barbershops, B
tailor or dressmaking shops, advertising, bookkeeping, income tax
consultants, shoe repair shops, music, dancing, photographic studios,
laundries, dry cleaners, landscaping services, repair shops and handyman
services
Radio /TV broadcast stations D
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
Recreation facilities such as, but not limited to, theaters, including drive -ins, C
carnivals or tent shows, bowling alleys, skating and roller rinks, billiard
halls, miniature golf courses, driving ranges, tourist attractions
Restaurants, including drive -ins C
Retail business. Any retail business or service, including the servicing of B
products sold on the premises
Schools, kindergartens, day care centers, etc. A
Solicitors B
Utilities H
Wholesale enterprises and establishments engaged in warehousing, with or D
without retail sales, such as, but not limited to lumberyards, building
material yards, electrical and plumbing supplies, residential storage
warehouses
-Yard services A
Unclassified. All firms, corporations or persons doing business in the city or B
having agents or representatives established here and not specifically
enumerated in this subsection
(d) When more than one classified business is operated by one person and within the
boundaries of one establishment or place of business, then the tax provided for in this
section shall be required for only the higher classification; provided that the minimum tax
is $40.00 and; further, provided that, this subsection does not apply to the operation of
coin- operated devices, the sale of alcoholic beverages or professional practices.
Sec. 58 -131. Businesses required to furnish information.
(a) Not more often than annually, the City Clerk may send a questionnaire to each business
requesting such information as the nature and type of business being carried on and the
number of workers or professionals employed by the business, in order to permit accurate
computation of the tax due from each business at the time of renewal.
(b) Any business which fails to return the questionnaire by the deadline prescribed in it, which
returns an incomplete questionnaire, or which does not receive the questionnaire due to
failure to notify the City Clerk of a change in address shall, in the discretion of the City
Clerk, be denied a renewal or shall be sent a renewal notice at the rate charged to the
Business Tax Receipt applicant in the prior year, and, in addition, the Business Tax
Receipt applicant shall be charged a penalty for failing to provide information, which shall
be equal to 100 percent of the tax for the business for that year.
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
SECTION 3:
Should any section or part of this section be declared invalid by any court of competent
jurisdiction, such adjudications shall not apply to or affect any other provision of this Ordinance,
except to the extent that the entire section or part of the section may be inseparable in meaning
and effect from the section to which such holding shall apply.
SECTION 4:
The provisions of this ordinance shall be effective as provided by law.
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CITY OF CLERMONT
ORDINANCE No. 2010 -12 -C
PASSED AND ADOPTED by the City Council of the City of Clermont, Lake County,
Florida on this 28 day of September, 2010.
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