O-351-CCITY OF CLERMONT
ORDINANCE
• N0.351-C
AN ORDINANCE OF THE CITY OF CLERMONT RELATING TO TAXATION
AMENDING CHAPTER 58 "TAXATION", ARTICLE IV "OCCUPATIONAL
LICENSE TAX" OF THE CITY CODE TO REMOVE ALL REFERENCES TO
"OCCUPATIONAL LICENSE TAX" AND REPLACE IT WITH "LOCAL
BUSINESS TAX"; PROVIDING FOR THE ISSUANCE OF A RECEIPT IN LIEU
OF A LICENSE; DELETING SECTION 58-126, "REVOCATION OF LICENSE"
PROVIDING FOR CODIFICATION, SEVERABILITY, CONFLICT, AND AN
EFFECTIVE DATE.
WHEREAS, that the Florida Legislature by recently amended Florida Statutes Sections
205.013 - 205.1973 which grants authority to the City to collection a tax for the privilege of doing
business within the City limits; and
WHEREAS, the one of the stated purposes of this legislation is to correctly characterize the
payment of a fee to the City as a tax and to avoid the unscrupulous use of the local occupational
license as proof of competency to perform certain repairs and services; and
WHEREAS, changing the name of the permit issued by the City to remove the reference to
license may eliminate certain fraudulent misrepresentations;
• NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF CLERMONT, FLORIDA, as follows:
Section 1. That Chapter 58, "Taxation", Article IV, "Occupational License" is hereby
amended to read as follows:
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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Sec. 58-118. Opening business without license; 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 far 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 ox 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.
(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.
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• (3) Any person who engages in any business, occupation or profession covered by this chapter,
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 license.
(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.
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 pasted in their place of
business, or on machines or movable units.
Sec. 58-127. Permits in addition to license; 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 licensing 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 machines' 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.
Sec. 58-130. Schedule of local business taxes.
(a) Local business taxes identified as tax categories A through H are as follows:
Cate~orv
Number
of A B C D E F G H
Workers
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 75.00 80.00 90.00 110.00 130.00 230.00
31 and
70.00 85.00 90.00 95.00 105.00 125.00 145.00 245.00
over
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(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
U
Classification Cate or
Accountin firm er certified ublic accountant $50.00
Architectural firm er architect $50.00
Auctioneers $30.00/day or
$100
Automobile services
Dealers new or used with re air sho and/or fillip station F
Dealers new or used D
Auto trans ortation D
Other automobile services B
Banks, loan, and finance com anies G
Brokerage firm, including investment, mortgage, real estate and any other
er broker
$50.00
Citrus ackin or rocessin E
Coin-o erated machines
Distributor $50.00
Game machines $15.00/machine
Trade machines (dispenses a tangible product such as, but not limited
to rizes, um, cand ,drink or snacks
$15.00/machine
Music machines $15.00/machine
Service machines (dispenses an intangible product such as, but not
limited to, air or vacuum, and does not include laundr or dr cleaners
$15.00/machine
Contractors, eneral er contractor $50.00
Contractors, s ecialt er contractor $50.00
Doctor's office, including dentists, chiropractors, osteopaths, opticians,
o tometrists, and an other doctor not s ecificall mentioned er doctor
$50.00
En ineerin firm er en ineer $50.00
Exterminators D
Fruit and ve etable dealers B
Funeral home B
Insurance a enc , all t es er insurance a ent $40.00
Insurance com an , all t es $80.00
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Junk dealers B
Law firm er attorne $50
Living Rentals, hotels, motels, duplexes, boarding houses, nursing homes,
convalescent homes, furnished rooms (dining rooms without restaurant
license not permitted)
Two rooms or more $3.00/room
Two a artments or more $6.00/a artment
Locksmith A
Manufacturin , assemblin or acka in D
News a er ublishers E
Pawnbrokers CJ
Personal services such as, but not limited to, beauty shops, barber shops,
tailor or dressmaking shops, advertising, bookkeeping, income tax
consultants, shoe repair shops, music, dancing, photographic studios, B
laundries, dry cleaners, landscaping services, repair shops, and handyman
services
Radio/TV broadcast stations D
Recreation facilities such as, but not limited to theatres, including drive-ins,
carnivals or tent shows, bowling alleys, skating and roller rinks, billiard C
halls, miniature olf courses, drivin ran es, tourist attractions
Restaurants, includin drive-ins C
Retail business. Any retail business or service, including the servicing of
roducts sold on the remises B
Schools, kinder artens, da care centers, etc A
Solicitors B
Utilities H
Wholesale enterprises and establishments engaged in warehousing with or
without retail sales, such as, but not limited to lumberyards, building
material yards, electrical and plumbing supplies, residential storage D
warehouses
Yard services A
Unclassified. All firms, corporations or persons doing business in the city
or having agents or representatives established here and not specifically B
enumerated in the 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 licensee in the prior year,
and, in addition, the licensee 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.
Section 2. Other Code References. To the extent not addressed in this ordinance any
and all reference within the Clermont City Code to occupational licenses and/or occupational
license tax shall be construed to refer to local business tax.
Section 3. Codification. The text of Section 1 of this ordinance shall be codified as a
part of the Clermont City Code. The codifier is authorized to make editorial changes not effecting
the substance of this ordinance by the substitution of "article" for "ordinance", "section" for
"paragraph", or otherwise to take such editorial license.
Section 4. Severability. It is declared to be the intent of the City Council that, if any
section, subsection, sentence, clause, phrase, or portion of this Ordinance is for any reason held
i invalid or unconstitutional by a 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 portions hereof.
Section 5. Conflict. Any portion of the Code of Ordinances, City of Clermont, Florida
or any ordinance or part thereof in conflict with this ordinance is hereby repealed to the extent of
such conflict.
Section 6. Effective Date. This ordinance shall be published as provided by law and
shall take effect on January 1, 2007 after Second Reading and Final Passage.
PASSED AND ORDAINED BY the City Council of the City of Clermont, Lake County, Florida
on this 12`h day of December 2006.
CITY OF CLERMONT
aro d S. Turville, Jr., Mayor
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