2006-28 Converts Occ. License Fees to Business TaxesORDINANCE 2006-28
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM
BEACH, FLORIDA, AMENDING THE VILLAGE CODE OF ORDINANCES TO CHANGE
THE TERMS "OCCUPATIONAL LICENSE TAX" AND "OCCUPATIONAL LICENSE," TO
"LOCAL BUSINESS TAX," AND "BUSINESS TAX RECEIPT" AS REQUIRED BY
RECENT STATUTORY AMENDMENTS; AMENDING CHAPTER 2,
"ADMINISTRATION," ARTICLE VI, "CODE ENFORCEMENT BOARD," BY AMENDING
SECTION 2-173; AMENDING CHAPTER 3, "ALCOHOLIC BEVERAGES," BY
AMENDING SECTION 3-4; AMENDING CHAPTER 12, "FIRE PREVENTION AND
PROTECTION," ARTICLE II, "FLORIDA FIRE PREVENTION CODE," BY AMENDING
SECTION 12-17; AMENDING CHAPTER 17, "LICENSES AND MISCELLANEOUS
BUSINESS REGULATIONS," ARTICLE I, "IN GENERAL," AND ARTICLE II,
"OCCUPATIONAL LICENSES," BY AMENDING SECTIONS 17-3, 17-16, 17-17, 17-18, 17-
19, 17-20, 17-22, 17-23, 17-24, 17-25, 17-26, 17-27, 17-28, 17-30, 17-31, 17-32 AND 17-33;
AMENDING CHAPTER 19, "OFFENSES AND MISCELLANEOUS PROVISIONS,"
ARTICLE X, "ALARMS," AND ARTICLE XI, "WELLFIELD PROTECTION," BY
AMENDING SECTIONS 19-211 AND 19-221; AMENDING CHAPTER 29,
"TELECOMMUNICATIONS," BY AMENDING SECTION 29-5; AMENDING APPENDIX
C, "ZONING," ARTICLE II, "GENERALLY," AND ARTICLE III, "DISTRICT
REGULATIONS," BY AMENDING SECTIONS 45-20 AND 45-36; PROVIDING FOR
CODIFICATION; PROVIDING FOR SEVERABILITY; PROVIDING FOR CONFLICTS;
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, municipalities possess taxing authority only to the extent granted by the
Florida Legislature; and
WHEREAS, in response to the actions of unscrupulous persons who would present local
occupational licenses to consumers as proof of competency to perform various repairs and
services, the Florida Legislature recently amended Chapter 205, Florida Statutes, to change the
terms "occupational license tax" and "occupational license" to "local business tax" and "business
tax receipt;" and
WHEREAS, the Village of North Palm Beach wishes to amend its ordinances to conform
to the new terminology utilized by the Florida Legislature effective January 1, 2007; and
WHEREAS, the Village Council determines that the adoption of this Ordinance is the in
the best interests of the residents and citizens of the Village.
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF NORTH PALM
BEACH, FLORIDA as follows:
Section 1. The foregoing recitals are ratified as true and correct and are hereby incorporated
herein by this reference.
Page 1 of 11
Section 2. The Village Council hereby amends Chapter 2, "Administration," Article VI,
"Code Enforcement Board," by amending Section 2-173, "Applicability," to read as follows
(additional language underlined and deleted language s~l~e~):
Sec.2-173. Applicability.
The code enforcement board shall enforce and have jurisdiction of
the following codes:
Chapter 17, Village of North Palm Beach Code, containing the
~~+~°~°"~°°~~° business tax code.
Section 3. The Village Council hereby amends Chapter 3, "Alcoholic Beverages," by
amending Section 3-4, "Prohibition of nudity, partial nudity, sexual conduct at alcoholic
beverage establishments," to read as follows (additional language underlined and deleted
language * ' L°~ *'~ ''
s~rac~~o~~):
Sec.3-4. Prohibition of nudity, partial nudity, sexual conduct at
alcoholic beverage establishments.
* ~ ~
(c) Enforcement and penalties.
(1) If the owner, operator, licensee, lessor, lessee, manager, employee,
or any other person participating in the operation of an alcoholic
beverage establishment shall be convicted of any of the offenses
designated in this article then the Village manager shall, unless
good cause to the contrary be shown, revoke the ee~upa~iena~
lieense business tax receipt for said establishment after giving a
reasonable notice thereof to the holder of said Dense receipt and
affording the holder an opportunity to be heard as to why the
revocation should not be issued.
(2) In addition to the revocation of ~c;,;:Yu*~°~~' ~~°°~~° business tax
receipt, any person violating this section shall be guilty of a
misdemeanor and punishable under section 1-8 of the Code of
Ordinances of the Village to a fine not exceeding five hundred
dollars ($500.00) or imprisonment for a term not exceeding six (6)
months, or by both such fine and imprisonment.
Section 4. The Village Council hereby amends Chapter 12, "Fire Prevention and Protection,"
Article II, "Florida Fire Prevention Code," of the Village Code of Ordinances by amending
Page 2 of 11
Section 12-17, "Fire inspection fee schedule," to read as follows (additional language underlined
and deleted language st~:cv°°~~n):
Sec. 12-17. Fire inspection fee schedule.
(c) The effective date for collection of fire inspection fees is October
1, 2006, and on an annual basis thereafter and to be made a part of the
~.^
~°+~^~~"~^°~~ business tax and paid therewith.
Section 5. The Village Council hereby amends Chapter 17, "Licenses and Miscellaneous
Business Regulation," Article I, "In General," of the Village Code of Ordinances by amending
Section 17-3, "Home Occupations," to read as follows (additional language underlined and
deleted language ~v°~ *'~--°~~^''):
Sec. 17-3. Home occupations.
(b) Definition. Home occupation is defined to mean any activity for
which u~~ ^^ ~~^*~°~^' '~°°^~° a business tax receipt of the Village of North Palm
Beach is required by law, which is conducted within a dwelling unit in a
residential district.
(c) ~;.;.:~~° ~°' '~~~~~° Business tax receipt required. It shall be a
violation for any person to conduct a home occupation without first obtaining an
:,c;,uYat~°~~' '~^°~~° a business tax receipt therefor issued by the Village. The
pub~E-ser~iee community development department may impose reasonable
conditions upon ~ ::,cc~Yut~^~^'~~a~~-ire a business tax receipt issued for a home
occupation for the purpose of insuring compliance with the standards set forth in
section 17-2{d).
(d) Standards. Prior to the issuance of a business
tax receipt and as continuing operational standards, home occupations shall
comply with the following:
(e) Affidavit of applicant required. An applicant for anatie~l
license a business tax receipt for a home occupation shall at the time of
application file an affidavit wherein the applicant:
Page 3 of 11
(3) Acknowledges that a departure therefrom may result in a
suspension or termination of the °~~~„^*~°~^' '~°°~^° business tax
receipt; and
(g) Appeals. An applicant for ,:.:. oc^~~~^*~^-~^' '~^°~^° a business tax
receipt whose application is denied for failure to meet the standards set forth in
this section or who objects to any conditions imposed by the department may
appeal the reasonableness of either to the zoning board of adjustment which may
direct that the Iieense receipt be issued with or without conditions or may modify,
add to or delete the imposed conditions.
Section 6. The Village Council hereby amends Chapter 17, "Licenses and Miscellaneous
Business Regulation," Article II, "Occupational Licenses," of the Village Code of Ordinances to
read as follows (additional language underlined and deleted language st~~c'~°~~«~~i~):
ARTICLE II. LOCAL BUSINESS TAX
Sec. 17-16. Business tax imposed; basis of one year.
A tax is hereby imposed by the Village upon each and every business,
profession and occupation having a business location or branch office within the
Village, in the respective amounts set forth in section 17-33 of this Code. Each
business, profession or occupation payinu such tax shall be issued a business tax
receipt' In addition, each and every such business, profession and occupation
which directly engages in interstate commerce, or which competes with any
business, profession or occupation engaged in interstate commerce shall be
l~~ens~ receipted pursuant to this Code in the respective amounts set forth in
section 17-33. Unless otherwise stated, the amount of such tax specified shall be
on the basis of one (1) year.
Sec. 17-17. Registration required.
Any person who engages in any business, occupation or profession within
the Village not required to be ~ receipted hereunder shall be certified with
the ling business tax officer by executing an information form provided by
the Village. The purpose of such certification is to provide the Village with
information concerning those who are doing business within the Village and,
where appropriate, to assure the Village that such persons are lieer2sed receipted
countywide by the county. The fee for this certification shall be two dollars
($2.00). Anyone violating this provision by failing to register the required
information with the Iieetis~g business tax office shall be deemed guilty of a
misdemeanor of the second degree.
Page 4 of 11
Sec. 17-18. Application for lieense business tax receipt.
Before the Village shall be required to issue a license business tax receipt
for engaging in or carrying on any of the businesses, professions or occupations
specified and set forth herein, it shall be the duty of the applicant to file an
application with the licexs~g business tax officer, such applicant to be in the form
required by the Village and such applicant shall be required to furnish to the
Village such other information not contained in the application as the Village
manager may require.
Sec. 17-19. Issuance of lie~ense receipt; duration; half-year lieense receipt;
when due and payable.
All licenses business tax receipts shall expire on the thirtieth day of
September of each year. No license receipt shall be issued for more than one (1)
year. For each ~ieexse receipt obtained between September 1 and March 31, the
full tax for one (1) year shall be paid except as hereinafter provided. For each
license receipt obtained between April 1 and September 1, one-half of the full tax
for one (1) year shall be paid except as otherwise provided. Ahalf--year license
receipt issued pursuant to the provisions of this article, however, shall be granted
only as an initial lieertse receipt. Subsequent lieet~ses receipts must be issued on a
full-year basis regardless of the date of application, except where a period of at
least five (5) subsequent consecutive years without a lieexse receipt has elapsed in
which case the characteristics of an initial license receipt will apply provided all
other provisions of this article are fully satisfied. Upon payment of such tax, the
license receipt shall expire at the end of the period for which such license receipt
is issued as hereinabove specified.
Sec. 17-20. ~ieense Business tax receipt renewal; delinquency penalty.
All l-icer~ses business tax receipts issued hereunder may be renewed
without penalty no later than September 30 by application of the license receipt
holder. ~sc°§ Receipts not renewed by October 1 shall be considered
delinquent and subject to a delinquency penalty of ten (10) percent of the full year
l-icc°~isc~fec business tax for the month of October, plus an additional five-percent
penalty for each month of delinquency thereafter until paid. The total delinquency
penalty shall never exceed twenty-five (25) percent of the full year nee
business tax for that applicant, in addition to the li~~e-f~ business tax set forth
herein.
Page 5 of 11
Sec. 17-22. Special permit for nonprofit enterprise.
The li egg business tax officer shall issue special permits, without
payment of any Dense business tax fees or other charges therefor, to any person
or organization for the conduct or operation of a nonprofit enterprise, either
regularly or temporarily, when he finds that the applicant operates without private
profit, for a public, charitable, educational, literary, fraternal or religious purpose.
(1) Application for special permit. An applicant for a special permit
shall submit an application therefor to the licens~g business tax
officer, upon forms prescribed by the officer, and shall furnish
such additional information and make such affidavits as the
licensing officer shall require.
Sec.17-23. Declaration where fee depends on variable factors within
applicant's knowledge.
Whenever the amount of the '~^°^~° °rr'~°a ~ r applicable business tax
depends upon the amount of stock in trade carried by the applicant, or the number
of sleeping rooms in a hotel, motel, apartment or rooming house, etc., or the
amount of capital invested in the business, or the number of seats or spaces in a
restaurant, etc., or the number of employees, or the number of vehicles, or any
other facts not within the personal knowledge of the ~g business tax officer,
no lieexse receipt shall be issued until the applicant therefor has made and filed
with the licens~g business tax officer a declaration setting forth the amount of
stock in trade, the number of sleeping rooms, the amount of invested capital, the
number of seats or spaces, the number of employees, the number of vehicles, or
other facts upon which the amount of such license tax depends, which, to the best
of the applicant's knowledge and belief, is true, correct and complete.
Sec. 17-24. Transfer of license receipt to new owner.
Business licenses tax receipts granted or issued under the provisions of
this article may be transferred with the approval and written authorization of the
licensing business tax officer endorsed thereon, with the business for which they
were taken out when there is a bona fide sale and transfer of the property used and
employed in the business, but such transferred license receipt shall not be held
good for any longer time or any other place than that for which it was originally
issued; provided, that the original license receipt shall be surrendered and filed
with the liEe~=rg business tax officer at the time application for transfer is made,
and such transferred license receipt after being approved shall be of the same
force and effect as the original license receipt. At the time any such license receipt
is transferred, the person applying for such transfer shall pay to the sing
business tax officer a transfer fee equal to ten (10) percent of the annual license
Page 6 of 11
business tax but not less than three dollars ($3.00) and not more than twenty-five
dollars ($25.00).
Sec. 17-25. Transfer of license receipts to new location.
Business licenses tax receipts may be transferred from location to location
with the approval and written authorization of the licens~g business tax officer
endorsed thereon, provided no change of ownership has occurred or is in process
and the license business tax classification in which the license receipt was
originally issued remains unaffected, but such transferred lie~se receipt shall not
be held good for any longer time or any other place than that for which it was
originally issued; provided that the original license receipt shall be surrendered to
and filed with the liceHSing business tax officer at the time application for transfer
is made, and such transferred license receipt after being approved shall be of the
same force and effect as the original lisexse receipt. At the time any such license
receipt is transferred, the person applying for such transfer shall pay to the
licensing business tax officer a transfer fee equal to ten (10) percent of the annual
license business tax but not less than three dollars ($3.00) and not more than
twenty-five dollars ($25.00).
Sec. 17-26. hieense Receipt to be posted or carried.
All lip r~°~ ^r^^*°-' receipts issued hereunder shall be posted in a
conspicuous place on the premises where the licensed receipted business is being
conducted, either stationary or mobile or in case of solicitors and canvassers, said
licer}se receipt must be carried upon their person.
Sec. 17-27. Duplicate licenses receipts.
The licensing business tax officer shall make a charge of one dollar
($1.00) for each duplicate license receipt issued to replace any license receipt
issued under the provisions of this article which has been lost, stolen, defaced or
destroyed, without any willful conduct on the part of the licensee taxpayer, upon
the filing by the licensee taxpayer of a statement attesting to such fact.
Sec. 17-28. Doing business not covered by license receipt; license receipt
obtained by false statements void ab initio.
No license business tax receipt issued under the provisions of this article shall
protect any person from prosecution for transacting any business, trade or
profession not covered by such license receipt, nor shall it protect any merchant
doing business with a greater stock in trade than covered by such license receipt,
or any hotel keeper or rooming house keeper having a greater number of rooms
than is covered by such license receipt. Any lietmse receipt issued upon any false
statement made under oath shall be considered as void ab initio and shall not
Page 7 of 11
protect the holder thereof from prosecution for transacting business without a
licer~rse receipt.
~ ~
Sec. 17-30. Suspension or revocation of lieen~se receipt; refund of fee.
Any license business tax receipt hereafter issued by the Village may be
temporarily suspended or absolutely revoked or cancelled by a majority vote of
the Village council, when such council shall have ascertained and determined, in
the exercise of its sound discretion, that such action will promote the public
peace, health, safety, welfare, harmony or good order of the neighborhood in
which the ~~ taxpayer's place of business is located; provided, however,
that in the case of the revocation and cancellation of such license receipt, the
Village refund to such licensee taxpayer the pro rata unearned or unused portion
of his license business tax, provided, further, that no refund shall be made where
the license receipt is temporarily suspended.
Sec. 17-31. 16ieense Business tax exemptions.
(a) All persons entitled to license business tax exemptions by law in
connection with state and county licenses receipts shall be entitled to exemption
under this article.
(b) Any person entitled to an exemption provided by this section shall,
upon application and furnishing of the necessary proof, execute an affidavit
supporting his right to exemption, and be issued a license receipt which shall have
plainly stamped or written across the face thereon the reason for exemption.
Sec. 17-32. Engaging in business without license receipt or under lieexse
receipt issued on false statements.
It shall be unlawful for any person to engage in any business, profession or
occupation required to be licensed receipted hereunder without a lieer~se receipt or
under a license receipt issued upon false statements made by such person, or in
his behalf. Any person engaged in any such business, profession or occupation
without first obtaining a license receipt, if required herein, shall pay a penalty of
twenty-five (25) percent of the full year lic~se-fee business tax for such trade, in
addition to the license business tax fee set forth herein.
Page 8 of 11
Sec. 17-33. l~ieense Business tax schedule.
The amount which shall be paid by the several firms, persons or
associations engaging in or managing businesses, professions or occupations for
which a lase receipt is required is hereby fixed as follows:
***
Section 7. The Village Council hereby amends Chapter 19, "Offenses and Miscellaneous
Provisions," Article X, "Alarms," of the Village Code of Ordinances by amending Section 19-
211, "Issuance of alarm system permit," to read as follows (additional language underlined and
deleted language ~~^L°~ *'~~^~~°''):
Sec. 19-211. Issuance of alarm system permit.
An alarm system permit shall be issued to the alarm user by the director of
public safety within thirty (30) days after receipt of the completed application by
the director of public safety. An alarm system permit shall be denied if:
(3) Any person or entity listed on the application under subsections
19-209(a)(6) through (8) does not possess any required
eetie~al business tax receipt or regulatory license to conduct
activities required by subsections 19-209(a)(6) through (8), unless
the person or entity is the alarm user.
Section 8. The Village Council hereby amends Chapter 19, "Offenses and Miscellaneous
Provisions," Article XI, "Wellfield Protection," of the Village Code of Ordinances by amending
Section 19-221, "Regulation of business activities with potential to contaminate land and water
resources," to read as follows (additional language underlined and deleted language strie~e~r
~h)
Sec. 19-221. Regulation of business activities with potential to contaminate
land and water resources.
A business must notify the county department of environmental resources
management of its intent to use, store and/or dispose of those hazardous or toxic
substances cited in the county wellfield protection ordinance. This requirement
shall be implemented and monitored through the annual renewal of Village
~^+~°~~"~^°^~°~ business tax receipts.
Page 9 of 11
Section 9. The Village Council hereby amends Chapter 29, "Telecommunications," of the
Village Code of Ordinances by amending Section 29-5, "Fees and payments," to read as follows
(additional language underlined and deleted language sty'^'~°~ *'~r°~~~-'~):
Sec. 29-5. Fees and payments.
(a) In consideration for the rights, privileges and permission granted
hereunder, a registrant hereunder shall pay to the Village annually a sum equal to
one (1) percent of gross receipts of the registrant on recurring local service
revenues for services provided within the corporate limits of the Village.
Included within such one (1) percent maximum fee or consideration are all taxes,
licenses fees ...and o^^~~~^*~^~~"~^°~~° business taxes levied or imposed by the
Village upon a registrant.
Section 10. The Village Council hereby amends Appendix C, "Zoning," Article II,
"Generally," of the Village Code of Ordinances by amending Section 45-20, "Adult
entertainment establishment," to read as follows (additional language underlined and deleted
language str;^'.°~ *'~~^„~-''):
Sec. 45-20. Adult entertainment establishment.
(9) Display or exposure of specified anatomical area. It shall be
unlawful for any person to display or expose any specified anatomical area to
others, regardless of whether such person is actually engaging in dancing, in any
commercial establishment where alcoholic beverages are, or are available to be
sold, dispensed, consumed, possessed, or offered for sale or consumption on the
premises. The penalty for violation of this subsection (9) shall be revocation of
~^+~^~°"~^°~~° business tax receipt issued by the Village.
(10) Disclosure of names aliases and dates of birth of employees.
Owners and operators of all adult entertainment establishments in the Village
shall disclose to the Village the names, aliases and dates of birth of all employees
in their respective establishments. Such information shall be furnished the Village
in writing prior to issuance or renewal of ~n oc~::~°*~^^^' lic°~~° a business tax
Y,,, .,,.~~. .,,.~.,
receipt of the Village and at such other times as requested by Village officials.
The failure to make such disclosure shall result in either the loss of eeeupa~iene~
license business tax receipt or the failure of the Village to issue anew
vvvu
~^`'^~°"~^°~°° receipt or renewal thereof.
Section 11. The Village Council hereby amends Appendix C, "Zoning," Article III, "District
Regulations," of the Village Code of Ordinances by amending Section 45-36, "General
provisions," to read as follows (additional language underlined and deleted language s#iel~err
~)
Page 10 of 11
Sec. 45-36. General provisions.
Q. Outdoor seating.
(5) General requirements. Outdoor seating which increases
the total number of seats available at a food service
establishment shall be considered an expansion of use.
Such outdoor seating shall be included in any calculation of
the total number of seats provided by the food service
establishment but not limited to parking, restroom facilities
and ~,^~ ^°*~^^^"~^~^~^ ~ o business taxes.
Section 12. The provisions of this Ordinance shall become and be made part of the Code of
Ordinances for the Village of North Palm Beach, Florida.
Section 13. If any section, paragraph, sentence, clause, phrase or word of this Ordinances is
for any reason held by a court of competent jurisdiction to be unconstitutional, inoperative or
void, such holding shall not affect the remainder of the Ordinance.
Section 14. All ordinances and resolutions, or parts of ordinances and resolutions, in conflict
herewith are hereby repealed to the extent of such conflict.
Section 15. This Ordinance shall be effective January 1, 2007.
PLACED ON FIRST READING THIS 9th DAY OF NOVEMBER, 2006.
PLACED ON SECOND, FINAL READING AND PASSED THIS 14th DA~F DECEMBER,
2006. ~~ /'~~
(Village Seai j
Mayor
ATTEST:
i~~
Village Clerk
Page 11 of 11