O-283-C
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CITY OF CLERMONT
CODE ORDINANCE
NO. 283-C
AN ORDINANCE OF THE CODE OF ORDINANCES OF THE
CITY OF CLERMONT, LAKE COUNTY, FLORIDA, AMENDING
THE CODE OF ORDINANCES, CHAPTER 12 LICENSES,
AMENDING LICENSE REQUIREMENTS; PROVIDING FOR
TRANSFER FEES; PROVIDING FOR PENALTIES; PROVIDING
FOR COIN MACIllNE EXCEPTIONS; AMENDING HOME
OCCUPATIONS; RECLASSIFYING OCCUPATIONS AND
ESTABLISHING NEW RATE STRUCTURES, PROVIDING
LICENSEES TO FURNISH INFORMATION; PROVIDING FOR
SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE, AND
PROVIDING FOR PUBLICATION.
WHEREAS, pursùant to Florida Statutes Section 205.035, on June 13, 1995,
the City Council of the City of Clermont, Florida, established an Occupational License
Committee; and
WHEREAS, the Occupational License Committee proposed changes in the
classifications and rate structures of Occupational License Taxes; and
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF CLERMONT, FLORIDA that:
SECTION I. Chapter 12, Section 12-1 of the Code of Ordinances be amended
to read as follows:
Sec. 12-1. License tax imposed. required.
No person shall engage in, or ml1nl1ge, or operl1te any business, profession, 6f
occupation hcrcinaftcr 9ct forth within thc city UnlC9S an occupationnlliccnsc thcrcfor
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CITY OF CLERMONT
CODE ORDINANCE
NO. 283-C
Page 2
shill have been procured from thc city clcrk of thc city, whieh licensc shall bc issued
to cach person upon receipt of thc amount 118 provided in thc schedulc hcreinafter sct
forth opposite thc I'Cspccti¥c tradc or profcssion, which licensc shall havc thc official
scal of thc city affixed thcrcto. . trade. amusement or industry within the city without
first having procured a license from the City Clerk. which license shall be issued to
each person on receipt of the amount provided and after any such qualifications.
licenses. permits. or requirements have been met in accordance with Federal. State
and Local regulations.
Any siin. advertisement. building occupancy of commercial property. directory
listin~ or activity indicating that a business. calling. profession or occupation is beini
conducted at a location within the City of Clermont. shall be prima facie evidence that
the person is liable for a license.
Anyone found to have opened a new business without first obtaining a new
license shall be assessed a penalty of twenty-five percent of the regular license fee plus
a surcharge of one hundred dollars ($100.00). This shall be in addition to any
delinquent charges that may be applicable.
SECTION II. Chapter 12, Section 12-3 of the Code of Ordinances be
amended to read as follows:
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CITY OF CLERMONT
CODE ORDINANCE
NO. 283-C
Page 3
Sec. 12-3. Term, transfer of license.
No license shall be issued for more than one year, and all licenses shall expire
on September 30th of each year.
The license of a business 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 license shall not be valid for a period of time exceeding the
time for which it was originally issued.
The license transfer fee shall be equal to 10% of the annual license tax. but
cannot be less than $3 or exceed $25.
SECTION m. Chapter 12, Sec. 12-4 of the Code of Ordinances is hereby
amended to read as follows:
Sec. 12-4 Date when license tax is due; prorating tax; late penalty.
All licenses shall be payable on or before the first day of October of each year
unless otherwise provided by this chapter. Any person who was not liable for a
license during the first half of the license year, may be issued a license during the
second half of the license year upon payment of one-half of the amount fixed as the
price of such license for one year.
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CITY OF CLERMONT
CODE ORDINANCE
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In addition to the fees imposed herein under section 12-17 there shall also be
imposed the following penalties:
(a) Those licenses not renewed by October 1st shall be considered delinquent and
subject to a delinquency penalty of ten (10) percent for the month of October,
plus an additional five (5) percent penalty for each month of delinquency
thereafter until paid. However, the total delinquency penalty shall not exceed
twenty-five (25) percent of the occupational license fee for the delinquent
establishment.
(b) Any person engaging in or managing any business, occupation or profession
without first obtaining a local occupational license, if required hereunder, shall
be subject to a penalty of twenty-five (25) percent of the license determined to
be due, in addition to any other penalty provided by law or ordinance.
W Any person who eniaies in any business. occupation. or profession 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 penalties. including court
costs. reasonable attorneys' fees. additional administrative costs incurred as a
result of collection efforts. and a penalty of up to $250.
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CITY OF CLERMONT
CODE ORDINANCE
NO. 283-C
Page 5
SECTION IV. Chapter 12, Sec. 12-5 of the Code of Ordinances is hereby
amended to read as follows:
Sec. 12-5. Application for license.
Written applications for license may be required of any person applying for a
license herein, which license application shall be in the form prescribed by the clerk
and approved by council.
If any application for a license or renewal of a license does not contain all the
required information necessary for a determination of the amount of license fee to be
imposed on the applying business. then the City Clerk shall have the option either to
withhold issuance of the license or renewal license entirely. or to issue the license or
renewal at the highest rate which could. under all known facts and circumstances. be
applied to the business.
SECTION V. Chapter 12, Sec. 12-10 of the Code of Ordinances is hereby
amended to read as follows:
Sec. 12-10. Coin devices subject to license tax.
Every person who operates for profit any machinc, contrivance or devicc which
is set in motion or made or permitted to function by the inscrtion of a coin shall pay a
license fcc as pl'Cscribed in scetion 12 17 of this chaptcr. coin-Qperated machine. with
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CODE ORDINANCE
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the exception of the following types of machines. shall p~ a license fee as prescribed
in section 12-17 of this chapter:
.D Machines which dispense United States postage stamps. newspapers or
unadulterated Florida-produced citrus juices.
2.l Vending machines dispensing any product which are sponsored by non-profit
organizations.
The number of machines charged is the highest number of machines that were
in place at the location on any sin~le day in the previous licensini year.
The initial license 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 notifyin~ them that the machines' tax is unpaid. and should
they wish to retain the services of such machines. they are responsible to p~ the
appropriate tax and penalties.
SECTION VI. Chapter 12, Sec. 12-15 of the Code of Ordinances is hereby
amended to read as follows:
Sec. 12-15. Home occupations.
Every person who operates a home occupation as defined in Article III of
Appendix A of this Code (zoning) shall pay a license fee to the city equal to the
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CITY OF CLERMONT
CODE ORDINANCE
NO. 283-C
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highest applicable classification. If the occupation is unclassified, and if the person
uses only his own capital not in cxcess of one thousand dollars ($1,000.00) the fcc
shall be five dollars ($5.00); othcrwisc, the unclassified fee as provided in section 12-
17 shall apply.
SECTION VII. Chapter 12, Sec. 12-17 of the Code of Ordinances is hereby
amended to read as follows:
Sec. 12-17. Schedule of license taxes.
Thc annual license taxes shall be paid to the city as cstablished by resolution
and pursuant to thc requirements of Chaptcr 205, Florida Statutes.
The followini schedule of license taxes shall be paid to the City by persons
engaging in occupations. professions. trades. and businesses: (The license tax is an
annual tax. except as otherwise stated.)
CLASSIFICATION
1. Accounting Firm (per Certified Public Accountant):
TAX CATEGORY
$50
3.
Auctioneers:
$30 per day, or
$50
$100
2.
Architectural Firm (per architect):
4.
Automobile Services
a. Dealers (new or used) with repair shop and/or filling station:
b. Dealers (new or used):
c. AutQ Transportation:
d. Other Automobile Services:
F
D
D
B
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CITY OF CLERMONT
CODE ORDINANCE
NO. 283-C
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5. Banks. Loan. and Finance Companies: G
6. Brokage Firm, including investment, mortgage, real estate, and any other
(per broker): $50
7. Citrus Packing or Processing: E
8. Coin Operated Machines:
a. Distributor:
b. Game Machines:
c. Trade Machines (dispenses a tangible product such as, but
not limited to prizes, gum, candy, drink or snacks):
d. Music Machines:
e. Service Machines (dispenses an intangible product such as,
but not limited to air or vacuum, and does not include
laundry or dry cleaners):
$50
$15/machine
$15/machine
$15/machine
$15/machine
9. Contractors. General (per contractor):
$50
10. Contractors. Specialty (per contractor):
$50
11. Doctors Office, including Dentists, Chiropractors, Osteopaths, Opticians,
Optometrists, and any other doctor not specifically mentioned (per doctor): $50
12. EniÍneering Firm (per engineer):
$50
13. Exterminators:
D
14. Fruit and Vegetable Dealers:
B
15. Funeral Home:
B
16. Insurance A~ency, all types (per insurance agent):
$40
17. Insurance Company, all types:
$80
18. Junk Dealers:
B
19.
20.
21.
22.
23.
24.
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CITY OF CLERMONT
CODE ORDINANCE
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Law Firm (per attorney):
$50
Livini Rentals: Hotels, motels, duplexes, boarding houses, nursing
homes, convalescent homes, furnished rooms, (dining rooms without
restaurant license not permitted)
a. Two rooms or more:
b. Two apartments or more:
$3/room
$6/ Apt.
Locksmith:
A
Manufacturing - Assembling or Packa~ing:
D
Newspaper Publishers:
E
Pawn Brokers:
G
25. 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,
laundries, dry cleaners, landscaping services, repair shops, and
handyman services: B
26. Radio/TV Broadcast Stations: D
27. Recreation Facilities such as, but not limited to theaters, including drive-
ins, carnivals or tent shows, bowling alleys, skating and roller rinks,
billiard halls, miniature golf courses, driving ranges, tourist attractions: C
28. Restaurants, including drive-ins: C
29. Retail Business. Any retail business or service, including the servicing
of products sold on the premises: B
30. Schools. Kindergartens. Day Care Centers, etc.: A
31. Solicitors: B
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CITY OF CLERMONT
CODE ORDINANCE
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32. Utilities: H
33. Wholesale Enterprises and establishments engaged in warehousing, with
or without retail sales, such as, but not limited to Lumber Yards,
Building Material Yards, Electrical and Plumbing Supplies, Residential
Storage Warehouses: D
34. Veterinarian Firm (per Veterinarian): $50
35. Yard Services: A
36. Unclassified: All firms, corporations or persons doing business in the
City or having agents or representatives established here and not
specifically enumerated above shall pay: B
Occupational Taxes identified in "Tax Category A through H" are as follows:
CATEGORY
Number of
Workers A B C D E F G H
1-10 $25 $40 $45 $50 $60 $80 $100 $200
11-20 $40 $55 $60 $65 $75 $95 $115 $215
21-30 $55 $70 $75 $80 $90 $110 $130 $230
31 and over $70 $85 $90 $95 $105 $125 $145 $245
For purposes of this Chapter. the number of workers shall be determined as follows:
L 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 ~hall be the daily average number of workers during the
last twelve months. If not in business for twelve months. the applicant will state
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CITY OF CLERMONT
CODE ORDINANCE
NO. 283-C
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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.
When more than one classified business is operated by one person. firm or corporation
and within the boundaries of one establishment or place of business. then the license
tax provided for in this section shall be required for only the higher classification.
provided that the minimum license tax is $40 and further provided that this provision
does not apply to the operation of coin-operated devices. the sale of alcoholic
beveraies or professional practices.
SECTION VIII. Chapter 12, Section 12-18 shall be added to the Code of
Ordinances, to read as follows:
Sec. 12-18. Licensees required to furnish information.
Not more often than annually. the City Clerk may send a questionnaire to each
licensed business requesting such information as nature and type of business bein~
carried on and the number of workers or professionals employed by the licensee. in
order to permit accurate computation of the license fee due from each business at the
time of renewal.
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CITY OF CLERMONT
CODE ORDINANCE
NO. 283-C
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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 license or shall be sent a renewal
license 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% of the license fee for the licensee. for that year.
SECTION IX. All other conditions shall remain in full force and effect.
SECTION X. Should any section or part of a section be declared invalid by
any Court of competent jurisdiction, such adjudication shall not apply to or affect any
other section or provision of this Ordinance except to the extent that the entire section
or part of a section may be inseparable in meaning and effect from the section to
which such holding shall apply.
SECTION XI. This ordinance shall be published as provided by law and it
shall become law and shall take effect immediately after its Second Reading.
First Reading this 4th day of August, 1995.
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CITY OF CLERMONT
CODE ORDINANCE
NO. 283-C
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Second Reading this 22nd day of August, 1995.
PASSED AND ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLERMONT, LAKE COUNTY FLORIDA THIS ~DAY OF AUGUST, 1995.
Attest:
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Joie'ph E. Van Ztle, City Clerk
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