HomeMy Public PortalAboutORD 72/04ORDINANCE NO, 72-4
AN ORDINANCE OF THE TC'VJN OF GULF STREAM,
FLORIDA, UIENDING ORDINANCE NO. 127 RE-
LATING TO OCCUPATIONAL LICENSE TAXATION;
AUTHORIZING THE LEVYING OF OCCUPATIONAL
LICE14SE TAXES UNDER CERTAIN CONDITIONS
AND RESTRICTIONS; PROVIDING FOR TRANSFER
OF LICENSES; PROVIDING FOR DATES DUE AND
PENALTIES FOR DELINQUENCY; PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the Legislature of the State oll r1orida has
repealed Chapter 205 of the Florida Statutes relating to Occupational
License Taxes and has adopted a new Chapter 205, cited as the "Local
Occupational License Tax Act"; and
WHEREAS, the Commission of the Town of Gulf Stream,
Florida, in order to conform with the laws of the State of Florida,
finds it necessary to amend the present Ordinance No. 127 of the
'lown of Gulf Stream, Florida;
NOW$ THEREFORE, BE IT ORDAINED BY THE TOWN COMMISSION
OF THE TOWN OF GULF STREAM, FLORIDA:
SECTION 1. CLASSIFICATIONS FOR LEVY OF LICENSE TAX-AMOUNT OF TAXES.
Under the authority of the Town of Gulf Stream, Florida
to levy occupational license taxes on:
A. Any person who maintains a permanent business le-
cation or branch office within said municipality for the privilege
of engaging in or manacing any business within Its jurisdiction;
B. Any person who maintains a permanent business lo-
cation or branch office within said municipality for the privilege
of engaging in or managing any profession or occupation within its
jurisdiction; and
C. Any person who does not qualify under the provi-
sions of A or 3 above, and who transacts any business or engages in
any occupation or profession in interstate commerce where such license
tax is not prohibited by Section 8 of Article 1 of the United States
Constitution.
the following occupational license taxes are levied:
1. any general building contractor including sea wall
and groin contractors doing business as outlined in A. B and C above
shall pay the annual license tax of Seventy -five Dollars ($75.00).
2. :tiny other business firm or corporation engaging in
any lawful business, profession or occupation doing business as out-
lined in A, B and C above, shall pay the annual license talc of Thirty
Dollars (S30.00).
"ECTIC14 2. LICE SE A ISSUED MUxiLLY -- PROVISIONS FOR TR VISFER *
A, No license shall be issued for more than One (1)
year and all licenses shall expire on October 1 of each year.
B. All business licenses may be transferred to a new
owner when there is a bona fide sale of the business, upon payment
of a transfer fee of Three Dollars ($3.00), and presentation of evi-
dence of sale and the original license.
C.. Upon written request and presentation of the origi-
nal license, any license may be transy erred from one location to
another location in the Town of Gulf atreamq Florida, upon payment
of a transfer fee of Three Dollars (33 *00).
3EC'TION 3. DATES DUE AND PENALTIES*
A# All licenses shall be sold beginning September 1
of e4ch ,.year and shall be due and payable on October 1 of each year
and,. shall, expire on September 30 of the succeeding year. Licenses
not renewed by October 1 shall, be considered delinquent and subject
to a delinquency penalty of ten per cent (10%) for the month of
October plus an additional five per cent (5%) penalty for each month
of delinquency thereafter until paid; provided, that the total de-
linquency penalty shall not exceed twenty -five per cent (25 %) of the
occupational license fee for the delinquent establishment.
B. Any person engaging in or managing any business,
occupation or profession without first obtaining a local occupational
license, if required hereunder, :shall be uub j ect to a penalty of
twenty -five per cent (25 %) of the license: determined to be due.
SECTION 4. EFFECTIVE DATE OF ORDINANCE.
This ordinance shall take effect immediately after
its final passage by the Town Commission of the Town of 'Gulf Stream,
Florida, as provided by the Town Charter*
FIRST READING THIS 8TH DAY OF SEPTEMBER, 1972
SECOND AND FINAL READING,
PASSAGE AND ADOPTION ON THIS 13th DAY OF OCTOBER 1972.
(Corporate Seal)
Town of Gulf Stream
246 Sea Road
Gult Stream, JF'a.r 3U"
3
f
TOWN OF GULF STREAM
P. 0. BOX 255
DELRAY BEACH, FLORIDA 33444
276 -5116
Dear Sir:
No person, firm or corporation, shall engage
in or manage any business, profession, or occupation,
within the Town of Gulf Stream, unless an occupational
license shall have been procured from the town tax col-
lector.
Occupational License Fees for the year begin-
ning October 1, 1971, are as follows:
General Building Contractor - S 75.00
Sub - Contractors, Services and
all other Professions and Oc-
cupations - - - - - - - - - - S 30.00
Before License can be issued you must show
proof of ownership of a Current Palm Beach County Li-
cense.
nished.
A Certificate of Insurance must also be fur-
Very truly yours
TOWN OF GULF STREAM
By
Tax Collector