Loading...
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
(A) It is the duty of any person exercising the privilege of conducting a business, service, occupation, or profession for which a local business tax receipt is required by this chapter, to post his local business tax receipt in a conspicuous place in or about his place of business where it may be seen upon inspection by any city official.
('69 Code, § 11-29)
(B) Every person holding a local business tax receipt under this chapter shall:
(1) Premises. Post and maintain the local business tax receipt upon the licensed premises as required in division (A) of this section.
(2) Motor vehicles. Affix any insignia delivered for use in connection with a motor vehicle which is required by the terms of division (A) of this section, and § 118.01 to have a sign displayed thereon on the inside of the windshield of the motor vehicle or as otherwise prescribed by the Chief of Police.
(3) Persons. Carry the local business tax receipt on his person when he has no licensed business premises.
(4) Machines. Affix any insignia delivered for use in connection therewith upon the outside of any coin, vending, or other business machine or device which is required to be licensed under this chapter, so that it may be seen at all times.
('69 Code, § 11-32) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07) Penalty, see § 115.99
Any local business tax receipt obtained under the provisions of this chapter upon a misrepresentation of a material fact shall be deemed null and void, and the local business tax receipt holder who has thereafter engaged in any business under such local business tax receipt shall be subject to prosecution for doing business without a local business tax receipt, with the same effect and degree as though no such local business tax receipt had ever been issued.
('69 Code, § 11-20) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07) Penalty, see § 115.99
No local business tax receipt shall be granted until there has been full compliance with the preceding conditions contained in this chapter, and no local business tax receipt which may have been granted without full and complete compliance with those conditions shall be a protection to the applicant in any proceeding, civil or criminal.
('69 Code, § 11-21) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)
The issuance or possession of a valid local business tax receipt obtained under the provisions of this chapter does not constitute an approval or condonation of any offense, illegal activity, or any act prohibited by law.
('69 Code, § 11-40) (Ord. 244, passed 12-21-70; Am. Ord. 1576, passed 4-18-07)
(A) Any person engaging in or managing any business, occupation or profession set forth in this chapter who has been granted an local business tax receipt in accordance with the procedures set forth in this subchapter may be revoked, by the city, in accordance with the guidelines and procedures set forth herein: any action taken or permitted to exist which endangers or threatens the health or safety of the public or becomes manifestly injurious to the residents or citizens of the city or to the general public.
(B) In considering whether to revoke a local business tax receipt the following matters shall be taken into consideration:
(1) The number, frequency and severity of complaints received from the public;
(2) The number, frequency and severity of existing code violations;
(3) The number, frequency and severity of similar prior code violations and/or complaints;
(4) The effects of such continued uses/operations on the surrounding properties, including the effect on the occupants and tenants thereof;
(5) The effects of such continued uses/operations on the health and safety of the residents and citizens of the city and of the general public; and
(6) Any additional factors or considerations which may be reasonably calculated to materially affect public health, safety and welfare.
(C) The City Manager or his designee shall, on an on-going basis, monitor compliance of this city's code. Upon being notified of a possible violation of this section by the City Commission, the City Manager or his designee shall proceed as follows:
(1) To collect and examine all pertinent information concerning the alleged violation of this section;
(2) Interview, in person or by telephone, and memorialize in writing any information received from any person with information about the alleged violation;
(3) Upon determining that all pertinent information has been received if the City Manager or his designee determines that it appears a violation of this section has occurred he/she shall:
(a) Notify the alleged violator by first class mail, return receipt requested, of the violation including the following matters:
1. A detailed description of the complaints, information and/or other pertinent data the city has in its possession concerning the violation;
2. The name, address and telephone number of a contact person at the city who can provide more detailed information and schedule the hearing described below;
3. A reasonable time and date by which the alleged violator shall respond to the city;
4. That he/she has a right to a hearing, more particularly described herein below, prior to the city making a final determination and that if he/she does not make arrangements for scheduling same within the time frame set forth in the letter, that the city will schedule same and notify the alleged violator of the location, time and date for the hearing in the same manner as the original notice; and
5. The city will consider a proposal from the alleged violator as to a date for curing the violation or an action plan to cure the violation.
(b) Upon the expiration of the time frame set forth in the notice if a request for a hearing has not been received the City Manager or his designee shall request and schedule a hearing before the city's Consumer Affairs Advisory Board and provide a second notice to the alleged violator, in the same manner the original notice was sent, setting forth the location, time, and date for the hearing. This notice shall also advise the alleged violator that at the hearing he/she has the right to be represented by legal counsel, to present evidence, testimony and witnesses and to examine the city's evidence and cross-examine the city's witnesses.
(D) The hearing before the city's Consumer Affairs Advisory Board shall follow the procedures set forth in F.S. Chapter 162 and Chapter 32 of this code of ordinances for the Code Enforcement Board, including the same formalities and due process constraints placed on the Code Enforcement Board.
(E) The alleged violator shall have a right to appeal an adverse decision from the city's Consumer Affairs Advisory Board to the City Commission within 30 days after the hearing before the Board. An appeal to the City Commission shall be treated as an appeal of the Board decision and not as a trial de novo. The alleged violator shall be permitted to make up to a 20 minute presentation.
(Ord. 1006, passed 9-2-92; Am. Ord. 1576, passed 4-18-07)
Loading...