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Any person whose application for a local business tax receipt has been rejected as provided in this chapter, shall have a right to appeal the decision of the City Clerk to the City Commission by appropriate written petition, and shall be heard by the City Commission at its next regular meeting; provided, however, that the petition is filed with the City Clerk at least ten days prior to the regular meeting of the City Commission.
('69 Code, § 11-22) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)
Local business tax receipts shall expire on September 30 of each year. No local business tax receipt shall be issued for more than one year.
('69 Code, § 11-7) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)
Statutory reference:
Local business tax receipts to be issued for no more than one year, see F.S. § 205.043(1)(c)
(A) Any current local business tax receipt may be renewed for each new local business tax receipt year by the City Clerk without prior approval of any other departments, provided the applicant signs the following certification:
"I, the undersigned, hereby certify that the local business tax receipt which I am applying for is renewal of the one now in force and effect and that I have not changed the authorized use of the premises and do not plan to make any physical or structural changes of the premises."
(B) Any renewal application in which the applicant changes the authorized use of the premises or makes or proposes any physical or structural changes of the premises shall be processed as set forth in §§ 115.15 through 115.20.
(C) Any renewal application shall be accompanied by a copy of the contract between the business who the applicant represents and the company that is providing garbage collection services for the business indicated on the current local business tax receipt.
('69 Code, § 11-25) (Ord. 171, passed 11-13-67; Am. Ord. 1411, passed 6-19-02; Am. Ord. 1576, passed 4-18-07)
A duplicate local business tax receipt or special permit shall be issued by the City Clerk to replace any local business tax receipt or special permit previously issued, which has been lost, stolen, defaced, or destroyed without any wilful conduct on the part of the licensee or otherwise requires duplication for any other reason, upon the filing by the local business tax receipt holder of an affidavit sworn to before a notary public of this state attesting to that fact and the paying to the City Clerk a fee of up to 10% of the annual license tax, but not less than $3 nor more than $25 to reimburse the city for the expense incidental to executing and delivering each duplicate license or special permit.
('69 Code, § 11-26) (Ord. 171, passed 11-13-67; Am. Ord. 1063, passed 12-19-93; Am. Ord. 1365, passed 1-17-01; Am. Ord. 1576, passed 4-18-07)
(A) Local business tax receipts granted under the provisions of this chapter may be transferred from one location to another, provided:
(1) The local business tax receipt is presented to the City Clerk for the approval of the transfer.
(2) No local business tax receipt shall be transferred without the approval of the Building and Zoning Department of the city as to the conformance of the proposed new location to zoning and building regulations of the city.
(3) The local business tax receipt holder shall pay for the transfer a fee in the amount of up to 10% of the annual local business tax receipt tax, but not less than $3 nor more than $25 if the transfer is applied for before the business is moved to a new location.
(4) A request for transfer of the local business tax receipt shall be made within ten business days of the effective change in location of a business or change in the business organization or structure. Failure to timely transfer the local business tax receipt shall result in the revocation of the local business tax receipt and a fine of $25. ('69 Code, § 11-27)
(B) A local business tax receipt issued by the city under this chapter may be transferred with the approval of the City Clerk for the business for which it was taken out, except as otherwise provided by law, when there is a bona fide sale and transfer of the property used and employed in the business as stock in trade, and not otherwise, subject, however, to the following conditions:
(1) The seller of the business shall present the local business tax receipt to the City Clerk, with an endorsement on the reverse side thereof, assigning all right, title, and interest to the purchaser.
(2) The purchaser shall produce a properly executed instrument, showing the transfer of stock of goods and of the lease or deed to the property.
(3) The purchaser shall file an application for the local business tax receipt and shall qualify in all respects as provided by law and by this chapter as an applicant for a local business tax receipt, as if he had applied for the local business tax receipt in the first instance.
(4) A fee of up to 10% of the annual local business tax receipt tax, but not less than $3 nor more than $25 shall be paid to the City Clerk in connection with the transfer. However, where no new person in interest comes into the business, the change of the business organization or structure, such as from a corporation to an individual proprietorship or partnership or from an individual proprietorship or partnership to a corporation, shall not be considered a transfer of ownership for local business tax receipt purposes, calling for payment of transfer fees above set forth.
(5) Where the local business tax receipt holder has been exempted from the payment of all or any part of the local business tax receipt tax therefor, any such local business tax receipt shall not be transferable under this section.
(6) No local business tax receipt shall be transferred under this section without the approval of the Building and Zoning Department.
(7) A request for the transfer of a local business tax receipt shall be made within ten business days of the affective change in ownership of the business or change in the business organization or structure.
('69 Code, § 11-28) (Ord. 171, passed 11-13-67; Am. Ord. 1063, passed 12-19-93; Am. Ord. 1365, passed 1-17-01; Am. Ord. 1576, passed 4-18-07) Penalty, see § 115.99
Statutory reference:
Local business tax fees, see F.S. § 205.043
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