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HomeMy WebLinkAboutOrdinance No. 07-2008ORDINANCE NO, 07 -2008 AN ORDINANCE OF THE CITY OF CAPE CANAVERAL, FLORIDA, AMENDING CHAPTER 70 ARTICLE III, OF THE CITY CODE RELATED TO LOCAL BUSINESS TAX RECEIPTS; DEFINING THE TERM "BUSINESS LICENSE OFFICIAL" AND DESIGNATING THE BUSINESS LICENSE OFFICIAL AS THE OFFICIAL CHARGED WITH ADMINISTRATION AND ENFORCEMENT OF LOCAL BUSINESS TAX RECEIPT REGULATIONS; MAKING MISCELLANEOUS CONFORMING AMENDMENTS FOR CONSISTENCY IN CHAPTERS 6 AND 10 OF THE CITY CODE; PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT ORDINANCES AND RESOLUTIONS; INCORPORATION INTO THE CODE; SEVERAABILITY; AND AN EFFECTIVE DATE, WHEREAS, the City is granted the authority, under Section 2(b), Article VIII, of the State Constitution, to exercise any power for a municipal purpose, except when expressly prohibited by law; and WHEREAS, the City Treasurer is currently responsible for issuing, recording and revoking local business tax receipts; and WHEREAS, the City desires that the City Building Department, assume the responsibility of issuing, recording, and revoking local business tax receipts, as provided herein; and WHEREAS, the City Council of the City of Cape Canaveral, Florida, hereby finds this Ordinance to be in the best interests of the public health, safety, and welfare of the citizens of Cape Canaveral. BE IT ORDAINED by the City Council of the City of Cape Canaveral, Brevard County, Florida, as follows: Section 1. Recitals. The foregoing recitals are hereby fully incorporated herein by this reference as legislative findings and the intent and purpose of the City Council of the City of Cape Canaveral. Section 2. Code Amendment. Chapter 70 of the Code of Ordinances, City of Cape Canaveral, Florida, is hereby amended as follows (underlined type indicates additions and stri�keo�t type indicates deletions, while asterisks ( * * *) indicate adeletion from this Ordinance of text existing in Chapter 70. It is intended that the text in Chapter 70 denoted by the asterisks and set forth in this Ordinance shall remain unchanged from the language existing prior to adoption of this Ordinance): City of Cape Canaveral Ordinance No. 07 -2008 Page 1 of 6 CHAPTER 70 TAXATION ARTICLE III. LOCAL BUSINESS TAX Section 70 -66. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Business license official means the official charged with the administration and enforcement of this chapter, as designated ted by the city mana�r. Section 70 -70. Form, signing of receipts, report of information. (a) The business license official shall prescribe the form of all local business tax receipts and applications therefor, and, except as otherwise provided by ordinance, all receipts shall be signed by the business license official and shall be invalid for all purposes unless so signed. (b) Each person required to pay a local business tax shall report under oath to the citq treasurer business license official all information necessary for a proper determination of the local business tax due for each classification to which he or she is subject, including the number of employees, size or average inventory of stock on hand. The business license official is authorized to prepare interrogatories to furnish forms for filing of the reports to obtain the information necessary to determine the proper local business tax due. The business license official is further authorized to make such investigation and inspection of each place of business and those records pertaining to those taxes due under this article. Section 70 -71. Engaging in business without paying tax or making reports. It shall be unlawful for any person to exercise any of the privileges or to carry on or engage in or conduct any of the businesses, occupations or professions specifically enumerated in this article without paying the local business tax required by this article in the manner provided in this article or to fail to make any reports to the business license official as required or to violate any other section of this article. City of Cape Canaveral Ordinance No. 07 -2008 Page 2 of 6 Section 70-74. Receipt year; tax payment date; term of receipt; proration of tax. The receipt year for all local business tax receipts shall begin October 1 of each year and shall expire on September 30 of the succeeding year. All such receipts shall be issued b y the %.71t;v P, treasurer business license official beginning August 1 of each year upon receipt of the appropriate local business tax, and such tax shall be due and payable on September 30 of each year. If September 30 falls on a holiday or a weekend, the tax shall be due and payable on or before the first working day following September 30. No receipt shall be issued for more than one year. For each receipt obtained by any new business, occupation or agent after April 1 of the following year, 75 percent of the tax for one year shall be paid and shall be reduced by an additional 5 percent per month for each month thereafter for businesses, occupations or agents which open or start after April, but before October, unless otherwise provided in this article. Section 70 -80. Issuance of duplicate. Duplicate local business tax receipts may be issued by the business license official. A fee of $10.00 will be assessed for each duplicate receipt issued. Section 70 -81. Transfer of receipt. (a) Receipts may be transferred from one location to another, provided that the receipt is presented to the building department for approval of such transfer. 'P aILIM.41L %J1 Such transfer of receipt approved by the business license official will be made only after payment to the city of a fee up to ten percent of the annual local business tax, but not less than $3.00 nor more than $25.00. Section 70 -86. Records of issued receipts. The business license official shall keep an accurate and thorough record of all local business tax receipts issued, showing the nature of the receipt, its date, expiration and to whom issued. Section 70 -87. records of receipts. Every person engaging or continuing in the city any business or exercising any privilege subject to a local business tax shall keep and preserve suitable records of the average annual inventory of stock on hand, records sufficient to show the number of employees and a record of all goods and merchandise purchased or received for resale. Every such person shall keep and preserve, for a period of two years, all invoices of goods and merchandise purchased or received for resale and City of Cape Canaveral Ordinance No. 07 -2008 Page 3 of 5 the employment records of all employees and shall furnish such records to the busyness license ofd for inspection upon request. �- Section_ 3. Conforming Amendments, The following conforming nfarming amendments to Chapters 6 and 10 of the Code of Ordinances, Cit of C • y p Canave Florida, are hereby adopted as follows underlined type indicates additions and type indicates • ,�,�,� • yp ates deletions, while asterisks ( ) indicate a deletion from this Ordinance of text existing n Chapters piers 6 and 10. It is intended that i the text n Chapters 6 and 10 denoted by the asterisks and set forth in t ' his Ordinance shall remain unchanged from the language existing prior to adoption of this Ordinance): cep. CHAPTER 6 ALCOHOLIC BEVERAGES ARTICLE II, OPERATION OF ESTABLISHMENTS Section 6 -27. Nudity on premises where served, consumed or stored. (d) If the owner, operator, lessor, lessee, manager, employee or an ot y person participating in the operation of a commercial establishment located within the city at which alcoholic beverages are offered for sale, served consumed or stored red shall be convicted of any of the offenses designated in subsection a ), the v. b '"Pt-vasurer , tte usiness license official as desi ated bv the cit y mans er, shall revoke the local business tax receipt for the establishment after giving reasonable notice t hereof ereof to the holder of the receipt and affording the holder an opportunity to be hear . pp y d as to why the should not be issued. CHAPTER 10 AMUSEMENTS AND ENTERTAINMENTS ARTICLE 111, OUTDOOR ENTERTAINMENT City of Cape Canaveral Ordinance No. 07 -2008 Page 4 of 6 Section 10 -48. Penalties for violations. (a) Any person who violates, disobeys, omits, neglects or refuses to comp with or who resists the enforcement of any of the sections of this article shall be unshed as p rovided b p p Y section 1--15. (b) The city council may revoke the special outdoor entertainment permit granted and shall immediately notify the business license official as designated ted by the city manager, to revoke any local business tax receipt upon the occurrence of any violation of this article. Section 4. Repeal of Prior Inconsistent ordinances and Resolutions. All prior i p inconsistent ordinances and resolutions adopted by the City Council, or parts of prior ordinances and resolutions in conflict herewith, are hereby repealed to the extent of the conflict. Section 5. Incorporation Into Code. This ordinance shall be incorporated into the Cape Canaveral City Code and any section or paragraph, number or letter, and an heading may be �' g Y changed or modified as necessary to effectuate the foregoing. Grammatical, typographical, hical, and like �' errors may be corrected and additions, alterations, and omissions, not affecting the construction or meaning of this ordinance and the City Code may be freely made. Section 6. Severability. If any section, subsection, sentence, clause, phrase, word or provision of this ordinance is for any reason held invalid or unconstitutional b an court of j urisdiction, Y Y competent whether for substantive, procedural, or any other reason, such portion shall be deemed a separate, distinct and independent provision, and such holdin g shall not affect the validity of the remaining portions of this Ordinance. Section 7. Effective Date. This ordinance shall become effective immediate) upon p adoption by the City Council of the City of Cape Canaveral, Florida. [ADOPTION PAGE FOLLOWS] City of Cape Canaveral Ordinance No. 07 -2008 Page 5 of 6 ADOPTED by the City Council of the Ci of Cape Canaveral City p , Florida, this 1st day of July, 200. oe. y ROILY RANDELS, Mayor ATTEST: For Against Bob Hoag X 't Leo Nicholas Motion r a - Buzz Petsos } Rocky Randels x SUSAN STILLS, City Clerk C. Shannon Roberts Second First Reading: June 17, 2008 Legal Ad published: June 21, 2008 Second Reading: July 1, 2008 Approved as to legal form and sufficiency for the City of C e .anaveral only: ANTHONY A. GARGANESE, City Attorney City of Cape Canaveral Ordinance No. 07 -2008 Page 6 of 6