HomeMy Public PortalAboutORD 08/02ORDINANCE NO 008/2
AN ORDINANCE OF THE TOWN COMMISSION OF THE TOWN OF
GULF STREAM, PALM BEACH COUNTY, FLORIDA, AMENDING
CHAPTER 10 OF THE CODE OF ORDINANCES RELATING TO
BUSINESSES, PROFESSIONS AND OCCUPATIONS, BY AMENDING
SECTIONS 10 -2, 10 -26, 10 -27, 10 -28 AND 10 -29 SO AS TO CHANGE
THE TERM "OCCUPATIONAL LICENSE" TO "BUSINESS TAX
RECEIPT "; PROVIDING FOR SEVERABILITY; PROVIDING FOR
REPEAL OF ORDINANCES IN CONFLICT; PROVIDING FOR
CODIFICATION; PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE TOWN COMMISSION OF THE TOWN OF GULF STREAM, PALM
BEACH COUNTY, FLORIDA, AS FOLLOWS
Section 1. The Code of Ordinances of the Town of Gulf Stream is hereby amended at
Chapter 10, Businesses, Professions and Occupations; Article I, In General; Section 10 -2, Required
Registration Information, to read as follows:
"Sec. 10 -2. Required registration information.
(a) Any person or business entity operating or functioning within the town
shall submit the following information simultaneously with filing a business tax receipt
and /or registration as provided in this chapter.
(1) Official name of the person or business entity;
(2) The office, place of business, headquarters or usual meeting place of such
person or business entity;
(3) The officers, agents, employees or representatives of such person or business
entity;
(4) The purpose of such business;
(5) A copy of the business tax receipt from the county or municipality in which they
are licensed if applicable;
(6) A copy of the state certification if such applicant is a contractor or any other
business regulated by the state; and
(7) A certificate of insurance for workers' compensation or an exemption and liability
insurance with the town as a certificate holder.
(b) All information obtained pursuant to this section shall be deemed public
and subject to the inspection of any interested party at all reasonable business hours."
Section 2. The Code of Ordinances of the Town of Gulf Stream is hereby amended at
Chapter 10, Businesses, Professions and Occupations; Article II, Local Occupational License, to read
as follows:
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"ARTICLE II. BUSINESS TAX RECEIPT
Sec. 10-26. Levy.
A business tax receipt for the privilege of engaging in or managing any business,
profession or occupation within the town is hereby levied. Such business tax receipt is
levied on the following:
(1) Any person who maintains a permanent business location or branch office within
the town for the privilege of engaging in or managing any business.
(2) Any person who maintains a permanent business location or branch office within
the town, for the privilege of engaging in or managing any profession or
occupation.
(3) Any person who does not qualify under the provisions of subsection (1) or (2) of
this section, and who transacts any business or engages in any occupation or
profession in interstate commerce where such business tax receipt is not
prohibited by Section 8 of Article 1 of the United States Constitution.
Sec. 10 -27. Amount of tax.
(a) Pursuant to the provisions of section 10 -26, the following business tax
receipts are levied:
(1) Any general building contractor including
seawall and groin contractors $150.00
(2) Any other business, firm or corporation
engaging in any business, profession or
occupation $50.00
(b) In addition, there is hereby levied a fee of $2.00 on each licensee who has
a countywide license.
Sec. 10 -28. Dates due and penalties.
(a) All business tax receipts shall be issued annually. All business tax
receipts shall be sold beginning September 1 of each year and shall be due and
payable on October 1 of each year. If October 1 falls on a weekend or holiday, the tax
shall be due and payable on or before the first working day following October 1. All
business tax receipts shall expire on September 30 of the succeeding year. Business
tax receipts not renewed by October 1 shall be considered delinquent and subject to a
delinquency penalty of ten percent for the month of October plus an additional five
percent penalty for each month of delinquency thereafter until paid; provided, that the
total delinquency penalty shall not exceed 25 percent of the business tax receipt for the
delinquent establishment.
(b) Any person engaging in or managing any business, occupation or
profession without first obtaining a business tax receipt, if required hereunder, shall be
subject to a penalty of 25 percent of the business tax receipt determined to be due.
Sec. 10-29. Transfer.
(a) All business tax receipts may be transferred to a new owner when there is
a bona fide sale of the business, upon payment of a transfer fee of $3.00, and
presentation of evidence of sale and the original business tax receipt.
(b) Upon written request and presentation of the original business tax receipt,
any business tax receipt may be transferred from one location to another location in the
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town upon payment of a transfer fee of $3.00."
Section 3. Severability.
If any provision of this Ordinance or the application thereof is held invalid, such invalidity shall
not affect the other provisions or applications of this Ordinance which can be given effect without the
invalid provisions or applications, and to this end the provisions of this Ordinance are hereby declared
severable.
Section 4. Repeal of Ordinances in Conflict.
All other ordinances of the Town of Gulf Stream, Florida, or parts thereof which conflict with
this or any part of this Ordinance are hereby repealed.
Section 5. Codification.
This Ordinance shall be codified and made a part of the official Code of Ordinances of the
Town of Gulf Stream.
law
Section 6. Effective Date.
This Ordinance shall take effect immediately upon its passage and approval, as provided by
PASSED AND ADOPTED in a regular, adjourned session on first reading this 15th day of
August, 2008, and for a second and final reading on this 5th day of sent , 2008.
AT-E ST:
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Town Clerk
Awn./
Comm' loner
D'V�
Commissioner
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