37-93 ORDINANCE NO. 37-93
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AMENDING CHAPTER 110,
"OCCUPATIONAL LICENSES GENERALLY", OF THE CODE OF
ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA, BY
AMENDING SECTION 110.06, "PERSONS NOT REQUIRED TO PAY
FULL FEE", TO PROVIDE AN EXEMPTION FOR NON-RESIDENT
BUSINESSES FROM PAYING ADDITIONAL FEES; BY AMENDING
SECTION 110.15, "LICENSE TAX SCHEDULE", BY ADDING A NEW
CATEGORY OF OCCUPATIONAL LICENSE; PROVIDING A GENERAL
REPEALER CLAUSE, A SAVING CLAUSE, AND AN EFFECTIVE
DATE.
WHEREAS, the State Legislature enacted Section 205.065, F.S.,
in 1992 which provided for an exemption for non-resident persons,
regulated by the Department of Professional Regulation, from paying
additional registration fees imposed by local municipalities; and,
WHEREAS, said Section 205.065, F.S., provides that if any
person engaging in or managing a business, profession or occupation
regulated by DPR has paid an occupational license tax for the current
year to the county or municipality in the state where his permanent
business location or branch office is maintained, no other local
governing authority may levy an occupational license tax, or any
registration or regulatory fee equivalent to the occupational license
for performing work or services on a temporary or transitory basis in
another municipality or county; and,
WHEREAS, Section 110.06, "Persons Not Required to Pay Full
Fee", of the Code of Ordinances of the City of Delray Beach, Florida,
currently requires that such persons and/or businesses holding a valid
occupational license from another municipality or county and doing
business in the City of Delray Beach shall be issued a city license and
pay the required registration fee; and,
WHEREAS, the City Attorney of the City of Delray Beach,
Florida, has determined that such registration fees are in conflict with
Section 205.065 of the Florida State Statutes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter 110, "Occupational Licenses
Generally", Section 110.06, "Persons Not Required to Pay Full Fee", of
the Code of Ordinances of the City of Delray Beach, Florida, is hereby
amended by repealing Subsections (A) and (B) in their entirety, and
enacting a new Section 110.06 to read as follows:
Section 110.06 PERSONS NOT REQUIRED TO PAY FULL FEE.
Persons holding a valid and currently effective
occupational license issued by another Florida
municipality or county, and who do' not maintain a
permanent business location or branch office in the
City of Delray Beach, shall be issued a city license
for their particular occupation upon their registering
with the City Building and Inspection Division. No fee
shall be required to obtain a license in such cases.
Section 2. That Chapter 110, "Occupational Licenses
Generally", Section 110.15, "License Tax Schedule", of the Code of
Ordinances of the City of Delray Beach, Florida, is hereby amended by
adding the following classification in appropriate and/or alphabetical
order:
Classification Fee
NAILS, ACRYLIC SHOPS (State Certificate) $ 70
Section 3. That all ordinances or parts of ordinances which
are in conflict herewith be and the same are hereby repealed.
Section 4. That should any section or provision of this
ordinance or any portion thereof, any paragraph, sentence or word be
declared by a court of competent jurisdiction to. be invalid, such
decision shall not affect the validity of the remainder hereof as a
whole or part thereof other than the part declared to be invalid.
Section 5. That this ordinance shall become effective ten
days after its passage on second and final reading.
PASSED AND ADOPTED in regular session on second· and final
reading on this the 22nd day of June , 1993.
ATTEST:
First Reading June 8, 1993
Second Reading June 22, 199~
- 2 - Ord. No. 37-93
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: ~CITY MANAGER
SUBJECT: AGENDA ITEM $ /~ ~ - MEETING OF JUNE 22. 1993
ORDINANCE NO. 37-93
DATE: June 18, 1993
This is the second reading of an ordinance amending the City's code
with regard to occupational licenses.
The proposed ordinance amends Section 110.06, "Persons Not Required to
Pay Full Fee", to provide an exemption for non-resident
businesses from paying additional fees. This change corrects a
conflict with Section 205.065 of the Florida Statutes.
It also amends Section 110.15, "License Tax Schedule", by adding one
new category of occupational license, "Nails, Acrylic Shops" The
proposal for an interior trim license fee has been deleted from the
ordinance pursuant to Commission direction. Once established, the
Equity Study Commission is expected to review that proposal and make a
recommendation at a later date.
At the June 8th regular meeting, Ordinance No. 37-93 passed on first
reading with a 4-1 vote (Mr. Randolph dissenting).
Recommend approval of Ordinance No. 37-93 on second and final reading.
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER~I
SUBJECT: AGENDA ITEM # ]O~ - MEETING OF JUNE 8, 1993
ORDINANCE NO. 37-93/OCCUPATIONAL LICENSES
DATE: JUNE 4, 1993
First reading of this ordinance was held at the May 11, 1993,
regular meeting at which time a concern was raised relative to
the proposed license fee for Non-Certified Contractor - Interior
Trim. The ordinance was passed on first reading, with direction
to workshop it on June 1st followed by second reading and public
hearing at the June 8, 1993, regular meeting.
At the June 1st workshop, it was the consensus of the Commission
to delete the proposal for an interior trim license fee from the
ordinance at this time. It is anticipated that this matter will
be reviewed by the Equity Study Commission, with a recommendation
to be made at a later date.
The ordinance as initially drafted was advertised for public
hearing on June 8, 1993, and is therefore shown on the agenda as
a public hearing item. Since the ordinance has now been amended
to reflect the Commission's June 1st direction, it is appropriate
that the ordinance, as amended, be reconsidered on first reading.
If passed, second reading and public hearing will be held on June
22, 1993.
Ordinance No. 37-93, as currently proposed, amends Section
110.06, "Persons Not Required to Pay Full Fee", to provide an
exemption for non-resident businesses from paying additional
fees. This change corrects a conflict with Sec. 205.065, Florida
Statutes. The ordinance also amends Section 110.15, "License Tax
Schedule", by adding the new category of "Nails, Acrylic Shops"
and associated license fee.
Recommend approval of Ordinance No. 37-93, as amended, on first
reading.
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER~
SUBJECT: AGENDA ITEM ~ /~ ~ - MEETING OF MAY 11. 1993
ORDINANCE NO, 37-93
DATE: May 7, 1993
This is the first reading of an ordinance amending the City's code
with regard to occupational licenses.
The proposed ordinance amends Section 110.06, "Persons not Required to
Pay Full Fee", to provide an exemption for non-resident persons from
paying additional fees. This change corrects a conflict with Section
205.065 of the Florida Statutes.
It also amends Section 11~.15, "License Tax Schedule", by adding two
new categories of occupational license; Non-Certified Contractor -
Interior Trim (similar to the old "handy-man" license) and Nail,
Acrylic Shops.
Recommend approval of Ordinance No. 37-93 on first reading. If
passed, second reading and public hearing on May 25, 1993.
, Agenda Item No.:
!
'AGENDA REQUES?
Date: 4/23/93
Request to be placed on:,
X
Regular Agenda Special Agenda Workshop Agenda
When: 4/27/93
Description of agenda item (who, what, where, how much}: Amendment of Chapter 110: Occupational License
ORDINANCE/ RESOLUTION REQUIRED: YES/NO Draft Attached: YES/NO
Rec omme nda t ion: Approval
Department Head Signature: ~~~1^
Determination of Consistency with Comprehensive Plan:
City Attorney Review/ Recommendation (if applicable):
Budget Director Review (required on all items involving expenditure
of funda):
Funding available: YES/ NO
Funding alternatives: (if applicable)
Account No. & Description:
Account Balance:
City Manager Review:
Approved for ageng7; ~ NO ~!
Hold Until:
,
Agenda Coordinator Review:
Rece ived:
Action: Approved/Disapproved
ORDINANCE NO. 37-93
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AMENDING CHAPTER 110,
"OCCUPATIONAL LICENSES GENERALLY", OF THE CODE OF
ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA, BY
AMENDING SECTION 110.06, "PERSONS NOT REQUIRED TO PAY
FULL FEE", TO PROVIDE AN EXEMPTION FOR NON-RESIDENT
PERSONS FROM PAYING ADDITIONAL FEES; BY AMENDING
SECTION 110.15, "LICENSE TAX SCHEDULE", BY ADDING TWO
NEW CATEGORIES OF OCCUPATIONAL LICENSE; PROVIDING A
GENERAL REPEALER CLAUSE, A SAVING CLAUSE, AND AN
EFFECTIVE DATE.
WHEREAS, the State Legislature enacted Section 205.065, F.~S.,
in 1992 which provided for an exemption for non-resident persons,
regulated by the Department of Professional Regulation, from paying
additional registration fees imposed by local municipalities; and,
WHEREAS, said Section 205.065, F.So, provides that if any
person engaging in or managing a business, profession or occupation
regulated by DPR has paid an occupational license tax for the current
year to the county or municipality in the state where his permanent
business location or branch office is maintained, no other local
governing authority may levy an occupational license tax, or any
registration or regulatory fee equivalent to the occupational license
for performing work or services on a temporary or transitory basis in
another municipality or county; and,
WHEREAS, Section 110.06, "Persons Not Required to Pay Full
Fee", of the Code of Ordinances of the City of Delray Beach, Florida,
currently requires that such persons and/or businesses holding a valid
occupational license from another municipality or county and doing
business in the City of Delray Beach shall be issued a city license and
pay the required registration fee; and,
WHEREAS, the City Attorney of the City of Delray Beach,
Florida, has determined that such registration fees are in conflict with
Section 205.065 of the Florida State Statutes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter 110, "Occupational Licenses
Generally", Section 110.06, "Persons Not Required to Pay Full Fee", of
the Code of Ordinances of the City of Delray Beach, Florida, is hereby
amended by repealing Subsections (A) and (B) in their entirety, and
enacting a new Section 110.06 to read as follows:
Section 110.06 PERSONS NOT REQUIRED TO PAY FULL FEE.
Persons holding a valid and currently effective
occupational license issued by another Florida
municipality or count¥~ and who do not maintain a
permanent business location or branch office in the
City of Delray Beach~ shall be issued a city license
for their particular occupation upon their reqistering
with the City Buildinq and Inspection Division. No fee
shall be required to obtain a license in such cases.
Section 2. That Chapter 110, "Occupational Licenses
Generally", Section 110.15, "License Tax Schedule", of the Code of
Ordinances of the City of Delray Beach, Florida, is hereby amended by
adding the following classifications in appropriate and/or alphabetical
order:
Classification Fee
CONTRACTORS
Non-Certified Contractor - Interior Trim $120
(This category includes cabinet installation,
paneling, paper han~in~ resilient floorin~
screen replacement, shelving~ cultured marble
counter tops, luminous ceiling, garage doors
(non-electric)~ room air conditioners and
general carpentry work.)
NAILS, ACRYLIC SHOPS (State Certificate) $ 70
Section 3. That all ordinances or parts of ordinances which
are in conflict herewith be and the same are hereby repealed.
Section 4. That should any section or provision of this
ordinance or any portion thereof, any paragraph, sentence or word be
declared by a court of competent jurisdiction to be invalid, such
decision shall not affect the validity of the remainder hereof as a
whole or part thereof other than the part declared to be invalid.
Section 5. That this ordinance shall become effective ten
days after its passage on second and final reading.
PASSED AND ADOPTED in regular session on second and final
reading on this the day of , 1993.
MAYOR
ATTEST:
City Clerk
First Reading
Second Reading
- 2 - Ord. No. 37-93
ORDINANCE NO. 37-93
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AMENDING CHAPTER 110,
"OCCUPATIONAL LICENSES GENERALLY", OF THE CODE OF
ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA, BY
AMENDING SECTION 110.06, "PERSONS NOT REQUIRED TO PAY
FULL FEE", TO PROVIDE AN EXEMPTION FOR NON-RESIDENT
~h~~ FROM PAYING ADDITIONAL FEES; BY AMENDING
SECTION 110.15, "LICENSE TAX SCHEDULE", BY ADDING ~~ ~'
NEW CATEGOR~S OF OCCUPATIONAL LICENSE; PROVIDING A
GENERAL REPEALER CLAUSE, A SAVING CLAUSE, AND AN
EFFECTIVE DATE.
WHEREAS, the State Legislature enacted Section 205.065, F.S.,
in 1992 which provided for an exemption for non-resident persons,
regulated by the Department of Professional Regulation, from paying
additional registration fees imposed by local municipalities; and,
WHEREAS, said Section 205.065, F.S., provides that if any
person engaging in or managing a business, profession or occupation
regulated by DPR has paid an occupational license tax for the current
year to the county or municipality in the state where his permanent
business location or branch office is maintained, no other local
governing authority may levy an occupational license tax, or any
registration or regulatory fee equivalent to the occupational license
for performing work or services on a temporary or transitory basis in
another municipality or county; and,
WHEREAS, Section 110.06, "Persons Not Required to Pay Full
Fee", of the Code of Ordinances of the City of Delray Beach, Florida,
currently requires that such persons and/or businesses holding a valid
occupational license from another municipality or county and doing
business in the City of Delray Beach shall be issued a city license and
pay the required registration fee; and,
WHEREAS, the City Attorney of the City of Delray Beach,
Florida, has determined that such registration fees are in conflict with
Section 205.065 of the Florida State Statutes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter 110, "Occupational Licenses
Generally", Section 110.06, "Persons Not Required to Pay Full Fee", of
the Code of Ordinances of the City of Delray Beach, Florida, is hereby
amended by repealing Subsections (A) and (B) in their entirety, and
enacting a new Section 110.06 to read as follows:
Section 110.06 PERSONS NOT REQUIRED TO PAY FULL FEE.
Persons holdinq a valid and currently effective
occupational license issued by another Florida
municipality or county, and who do not maintain a
permanent business location or branch office in the
City of Delray Beach, shall be issued a city license
for their particular occupation upon their registering
with the City Building and Inspection Division. No fee
shall be required to obtain a license in such cases.
Section 2. That Chapter 110, "Occupational Licenses
Generally", Section 110.15, "License Tax Schedule", of the Code of
Ordinances of the City of Delray Beach, Florida, is hereby amended by
adding the following classification~ in appropriate and/or alphabetical
order:
Classification Fee
(~----N~f~-~fied Contractor - Interior Trim $120
~-~-~ategory includes cabinet installation,
-~a~e~-P~, paper hanging, resilient flooring,
~c~r~R-~placement, shelving, cultured marble
~tops, luminous ceiling, garage doors
~--e~ectric), room air conditioners and
~a~--~arpentry work.)
NAILS, ACRYLIC SHOPS (State Certificate) $ 70
Section 3. That all ordinances or parts of ordinances which
are in conflict herewith be and the same are hereby repealed.
Section 4. That should any section or provision of this
ordinance or any portion thereof, any paragraph, sentence or word be
declared by a court of competent jurisdiction to be invalid, such
decision shall not affect the validity of the remainder hereof as a
whole or part thereof other than the part declared to be invalid.
Section 5. That this ordinance shall become effective ten
days after its passage on second and final reading.
PASSED AND ADOPTED in regular session on second and final
reading on this the day of , 1993.
MAYOR
ATTEST:
City Clerk
First Reading
Second Reading
- 2 - Ord. No. 37-93
MEMORANDUM
TO: DAVID HARDEN, CITY MANAGER
FROM: LULA BUTLER, DIRECTOR, COMMUNITY IMPROVEMENT'~
RE: CONSIDERATION OF AMENDMENTS TO CHAPTER 110:
OCCUPATIONAL LICENSE GENERALLY
DATE: APRIL 23, 1993
ITEM BEFORE THE COMMISSION:
First reading of Ordinance 937-93 amending Chapter 110, Sections
110.06 (A) & (B) and 110.15 relating to Occupational License.
BACKGROUND:
The State Legislature enacted Section 205.065 in 1992 which
provided for an exemption for non-resident persons, regulated by
the Department of Professional Regulation, from paying additional
registration fees imposed by local municipalities. The new
section provides that if any person engaging in or managing a
business, profession or occupation regulated by DPR has paid an
occupational license tax for the current year to the County or
Municipality in the state where his permanent business location
or branch office is maintained, no other local governing
authority may levy an occupational license tax, or any
registration or regulatory fee equivalent to the occupational
license tax for performing work or services on a temporary or
transitory basis in another municipality or county.
Section 110.6 (A) & (B) currently requires that such persons
and/or businesses holding a valid Occupational License from
another .municipality or county and doing business in the City of
Delray Beach shall be issued a city license and pay the required
registration fee. The City Attorney has determined that such
registration fees are in conflict with Section 205.065 of the
Florida State Statutes. The amended language correct this
conflict.
Chapter 110 - Occupational Licenses
April 23, 1993
Page 2
We are recommending the addition of two new categories of
occupational license to Section 110.15 as follows:
(1) Non-Certified Contractor - Interior Trim (Similar to
the old "handy-man's" license). License allows work-related
to cabinet installation, paneling, paper hanging, resilient
flooring, screen replacement, shelving, cultured marble
counter tops, luminous ceiling, garage doors (non-electric),
room air conditioners and general carpentry work. The
annual license fee is proposed at $120.
(2) Nails, Acrylic Shops - new category proposed in keeping
with new business trends and DPR license. Annual license
fee proposed at $70.
RECOMMENDATION:
Staff is recommending City Commission approval of Ordinance 937-
93 on first reading amending various section of Chapter 110
governing Occupational License and hold the required public
hearing for final adoption of these changes.
93Mem
OL.LB
CHAPTER 110: OCCUPATIONAL LICENSES GENERALLY
PROPOSED AMENDED LANGUAGE
Section 110.06 (A) - PERSONS NOT REQUIRED TO PAY FULL LICENSE
FEE.
Persons not required to obtain a city occupational license for
the full fee pursuant to Section 110.02, but holding a valid and
currently effective occupational license issued by the county or
another incorporated municipality shall be issued a city license
for their particular occupation upon their registering with the
City Building & Inspection Division. (delete language ...and the
payment of...).
Section 110.06 (B)
Persons not required to obtain a city occupational license for
the full fee pursuant to Section 110.02, but holding a valid and
currently effective county-wide license issued by the county
pursuant to F.S. Chapter 205, shall be issued a city license for
their particular occupation upon their registering with the
City's Building & Inspection Division. (delete language ...and
the payment of...).
Section 110.15 (Amendments)
CONTRACTORS
(Add New Category)
(6) Non-Certified Contractor - Interior Trim $120
(This category includes cabinet installation, paneling,
paper hanging, resilient flooring, screen replacement,
shelving, cultured marble counter tops, luminous ceiling,
garage doors (non-electric), room air conditioners and
general carpentry work).
New Category (alphabetical)
Nails, Acrylic Shops (State Certificate) $70
ORDINANCE NO. 37-93
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AMENDING CHAPTER 110,
"OCCUPATIONAL LICENSES GENERALLY", OF THE CODE OF
ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA, BY
AMENDING SECTION 110.06, "PERSONS NOT REQUIRED TO PAY
FULL FEE" TO PROVIDE AN EXEMPTION FOR NON-RESIDENT
PERSONS~-~~BY THE DEPARTMENT
.R~CoA~LA~J~N, FROM PAYING ADDITIONAL ~ FEES
............. ~ ~Ui~iCi~LITiES; BY AMENDING SECTION
110.15, "LICENSE TAX SCHEDULE", BY ADDING TWO NEW
CATEGORIES OF OCCUPATIONAL LICENSE; PROVIDING A GENERAL
REPEALER CLAUSE, A SAVING CLAUSE, AND AN EFFECTIVE
DATE.
WHEREAS, the State Legislature enacted Section 205.065, F.S.,
in 1992 which provided for an exemption for non-resident persons,
regulated by the Department of Professional Regulation, from paying
additional registration fees imposed by local municipalities; and,
WHEREAS, said Section 205.065, F.S., provides that if any
person engaging in or managing a business, profession or occupation
regulated by DPR has paid an occupational license tax for the current
year to the county or municipality in the state where his permanent
business location or branch office is maintained, no other local
governing authority may levy an occupational license tax, or any
registration or regulatory fee equivalent to the occupational license
for performing work or services on a temporary or transitgry basis in
another municipality or county; and,
WHEREAS, Section 110.06, "Persons Not Required to Pay Full
Fee", of the Code of Ordinances of the City of Delray Beach, Florida,
currently requires that such persons and/or businesses holding a valid
occupational license from another municipality or .county and doing
business in the City of Delray Beach shall be issued a city license and
pay the required registration fee; and,
WHEREAS, the City Attorney of the City of Delray Beach,
Florida, has determined that such registration fees are in conflict with
Section 205.065 of the Florida State Statutes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter 110, "Occupational Licenses
Generally", Section 110.06, "Persons Not Required to Pay Full Fee", of
the Code of Ordinances of the City of Delray Beach, Florida, is hereby
amended to read as follows:
Section 110.06 PERSONS NOT REQUIRED TO PAY FULL FEE.
~'~A.~,~ersons not required to obtain a city
occupgtiona~k~ense for the full fee pursuant to Sec.
110.02, but ho~q~g a valid and currently effective
occupational licens~sued by the county or another
incorporated ~u~icipa~_~ _shall be issued a city
license for their partic~r occupation upon their
registering with the City ~u~ulding D~~ and
~~.~ersons not required to obtain a city
occupational~4~nse for the full fee pursuant to Sec.
110.02, but hold~ valid and currently effective
county-wide license is~e~ by the county pursuant to
F.S. Chapt~er 205 shall ~e~edla city license for
th '~ occupation upon~ir registering with
th~lng D~~ and In~tion Division.
~/~/~/6f/~/$~/~~/f~'"--~.~.
Section 2. That Chapter 110, "Occupational Licenses
Generally", Section 110.15, "License Tax Schedule", of the Code of
Ordinances of the City of Delray Beach, Florida, is hereby amended by
adding the following classifications in appropriate and/or alphabetical
order:
Classification Fee
CONTRACTORS
{.6) Non-Certified Contractor - Interior Trim $120
(This category includes cabinet installation~
paneling~ paper hanging, resilient flooring,
screen replacement, shelving~ cultured marble
counter tops, luminous ceiling, garage doors
(non-electric), room air conditioners and
general carpentry work.)
NAILS, ACRYLIC SHOPS (State Certificate) $ 70
Section 3. That all ordinances or parts of ordinances which
are in conflict herewith be and the same are hereby repealed.
Section 4. That should any section or provision of this
ordinance or any portion thereof, any paragraph, sentence or word be
declared by a court of competent jurisdiction to be invalid, such
decision shall not affect the validity of the remainder hereof as a
whole or part thereof other than the part declared to be invalid.
Section 5. That this ordinance shall become effective ten
days after its passage on second and final reading.
PASSED AND ADOPTED in regular session on second and final
reading on this the day of , 1993.
MAYOR
ATTEST:
City Clerk
First Reading
Second Reading
- 2 - Ord. No. 37-93
100 N.W. 1st AVE,~;L;E · OELF, AY ~3.5,:C~. FLORIDA 33444 · 407,243-7C3.]
MEMORANDUM
TO: Lula Butler, Community Improvement Director
FROM: David T. Harden, City Manager~
SUBJECT: OCCUPATIONAL LICENSE TAX
DATE: April 15, 1993
Based on the attached opinion from the City Attorney, please prepare an
ordinance amending Sections 110.06(A) and (B) to eliminate the conflict
with current state law.
DTH: nr
Att
\
CITY OF DELRflY BEIIgH
CITY ATTORNEY'S OFFICE ~,,,, ~,.,,~ ,., ...,,.,~.~,..[~.:,.,~.,¥ ,~,,~.,,. ~,.o,,~, :,~
(¢07) 243-?092
MEMORANDUM
Date: December 23, 1992
To: David Harden, City Manager ~///
From: Jeffrey S. Kurtz, City Attorney
Subject: Occupational License Tax
This memo is in response to yours dated December 9, 1992
wherein you inquired as to whether Section 205.065, Florida
Statutes, takes precedence over our Section 110.06(A) of the
City's code thereby prohibiting us from collecting the $10.00
registration fee. It is my opinion that we are prevented from
collecting the fee set forth in l10.06(A) and (B). Both of
these fees are termed registration fees and are specifically
prohibited by the language of Section 205.065:
...]~k other local government authority may levy an
occupational license tax, or any registration or
regulatory fee equivalent to the occupational license
tax,...
In conclusion, it is my opinion that the City can now only
collect occupational license fees from businesses that maintain
a permanent or branch of office within the City limits. I am
attaching a copy of the recent Attorney General's Opinion
concerning Section 205.065.
Should you have any further questions concerning this matter,
please do not hesitate to contact me.
JSK:sh
Attachment
cc: Lula Butler,' Director .of Community Improvement
Jerry Sanzone, Chief Building Official
Joyce Desormeau, Signs/License Admin.
tax.jsk
STATE OF FLORIDA
October 15, 1992 ~O~~
The Honorable Richard H. Jette 92-74
Mayor, Village of Palm Springs
Mr. Patrick D. Miller
Manager, Village of Palm Springs
226 Cypress Lane
Palm Springs, Florida 33461
Dear Mayor Jette and Mr. Millert
You ask on behalf of the village of Palm Springs substantially
the following questions
In light of the passage of s. 32, Ch. 92-203,.
Laws o~lorida, ks the Village of ~alm Springs
prohibited from imposing an occupatzonal .license
tax on businesses licensed by the Department of
Professional'Regulatlon?
In sums
The Village of Palm Springs may not impose an
occupational license tax on a business licensed
by the Department of Professional Regulation if
the business engages An work-within the Village
but does not establish a permanent' business
location or branch office in the Village _a~d if
the business has paid an occupational license
tax to another municipality or county where its
permanent business location or branch office is
located for the current year.
According to your ~etter, the enactment of s. 205.065, F.S.
(1992 Supp.), during the 1992 legislative session has caused
confusion and various interpretations by governmental agencies
within Palm Beach County.
Section 205.042, F.S., authorizes municipalities to impose an
occupational license tax on:
The Honorable Richard H. Jetta 92-74
)tr. Patrick D. Miller
Page Two
(1) Any person who maintains a permanent
business location or branch office within
said municipality, for the privilege of
engaging in or managing any business within
its Jurisdiction.
(2) Any person who maintains a permanent
business location or branch office within said
municipality, for the privilege of engaging in
or managing any profession or occupation within
its Jurisdiction.
(3) A&~y person who does not qualify under the
provisions of subsection (1) or subsection
and who transacts any business or engages in any
occupation or profession in interstate commerce,
if such license tax is not prohibite~ by s.
of Art. I of the United States Constxtution.'
Section 32, Ch. 92-203, Laws of Florida, creates s. 205.065, F.S.
(1992 Supp.), which limits the authority of a municipality (and
county) to impose occupational license taxes, by providing~
If an~person engaging in or managing a business,
profession, or occupation regulated by the
Department of Professional Regulation has paid
an occupational license tax for the current year
to the county or municipality in the state where
his permanent business location or branch office.
is maintained, no other local governing authority
" may levy an occupational license tax, or any
registration or regulatory fee equivalent to the
occupational license tax, on him for performing
work or services-on a temporary or transitory
basis in another municipality or county. In no
event $hall any work or services performed in a
place other than the county or municipality wh~re
the permanent business location or branch office -.
is maintained be construed as creating a separate
business location or branch office of that person
for the purposes of this chapter.
The Honorable Richard H. Jette 92-74
Mr. Patrick D. Miller
Page Three
It is a basic rule in statutory construction that t~e words used
in the statute are to be given their plain meaning'~ The above
statute clearly prohibits a county or municipality from levying
an occupational license tax on a business regulated by the
Department of Professional Regulation (DPR) if~
1) the permanent business location or a branch
office is not maintained in that city or county,
and
2) the business has paid an occupational license
tax for the current year to another county or
municipality where its permanent business location
or branch office is maintained.
A county or municipality may not avoid the statute's prohibition
by calling the fee another name such as a registration or
regulatory fee. If the fee is in the nature of or equivalent'
to an occupational license fee, the provisions of s. 205..065,
F.S. (1992 Supp.), are applicable regardless, of the name give~ to
such a fee.
An examinatl~o£ the legislative history surrounding the
enactment of the statute supports such an interpretation. Such
records indicate that, prior to the enactment of s. 205.065~
F.S. (1992 Supp.), some municipalities were imposing a registra-
tion or regulatory fee on persons who did not maintain their
business location or a branch office within the municipality.3
The enactment of s. 205.065, F.S. (1992 Supp.}, was to 'prohibit
local Jurisdictions from requiring an occupational license of any
business regulated by the Department of Professional Regula~ion,
except in cases where there_~s a business.location established
within their Jurisdiction.'4
Thus, if a DPR licensee has paid an occupat£onal license tax
to the county or municipality where he maintains a permanent
business office or a branch office and he engages in'work in
another city or county without establishing a permanent or
branch office in such jurisdiction, that city or county may not
collect an occupational license tax from the DPR licensee for
that taxable year. The prohibition, under the plain language
of $. 205.065, F.S. (1992 Supp.), would apply to municipalities,
whether within the same county or different counties, as well
as between counties.
The Honorable Richard H. Jette 92-74
Mr. Patrick D. Miller
Page Four
The prohibition, however, would not prevent a municipality or
county from imposing an occupational license tax if the person
maintained a permanent or branch office in such Jurisdiction even
though the person may have paid an occupational license tax to
another county or municipality where a permanent or branch office
was located. Nor does the prohibition, by its own terms, apply
to persons not regulated by DPR.
Therefore, ! am of the opinion that the village of Palm Springs
may not impose an occupational license tax on a business licensed
by the Department of Professional Regulation if the business
engages in work within the Village but does not establish a
permanent business location or branch office in the Village and
if the business has paid an occupational license tax to another
municipality or county where its permanent business locatlon or
branch office is located for the current year.
Robert A. Butterworth
Attorney Gen-~a 1
1 Cf., ss. 205.032 and 205.033, F.S., regarding the le. vy of
0ccupational license ~axes by counties.
2 See, In re Order on Prosecution.of Criminal Appeals by Tenth
Ju icOn'al Circuit Public Defender, 561 So.2d 1130 (Fla. 1990)
(in ~nterpreting statutes, best evidence of legislative intent
is ~enerally the plain meaning of the statute); Powell v. State,
508 So.2d 1307 (1 D.C.A. Fla., 1987), review denied, 518 So.2d
1277 (Fla. ~987) (unless otherwise defined or limited by manifest
legislative intent, statutory language is to be given its plain
and ordinary meaning).
$ See, Final Bill Analysis and Economic Impact Statement
on CS/HB 1731 (which contained language identical to that
passed in s. 32, Ch. 92-203, Laws of Florida), Florida House
of Representatives Committee on Regulatory Reform, dated
April 15, 1992.
jFiNiON.~ DIU. TEL.:90~T922-S969 Nov 25.92 -9~-~'~ .002 P.O~ ..
The,Honorable Richard M. Jette 92-74
Mr. Patrick D. Miller
Page Five
4
See, Final Bill Analysis and Economic Impact Statement of
the Florida Mouse of Representative Committee on Regulatory
Reform on MB 2341 (enacted as Ch. 92~203, Laws of Florida).
And see, Final Bill Analysis and Economic Impact Statement
for CS/MB 1731, Florida Mouse of Representatives Committee on
Regulatory Reform, ~upr~:
The bill prohibits any local governing authority
from levying an occupational tax or an equivalent
registration or regulatory fee on a person engaging
in a business or profession licensed by the DeDart-
merit of Professional Regulation. The prohibiti6n
applies only if the person has paid an occupational
license tax and only if no permanent business
location or a branch office is located within the
~urlsdiction.
P.~., (or al any continuation of
such meeting which is set by the Com-
mission), on Tuesday, June 22, 1~3, in
the C~ty Com~i~ion Chambers, 100
N.W. ]st Avenue, Delray ~each, at
ordinances may be inspired at the
log N.W. 1st Avenue, Delray ~each,
days. Ali interested ~&~ies are invit~
Io attend and ~ heard with respect to
BOCA RAT BEACIi ~ I)EERFIELI) BE~CIt the pro~ Ordinances.
AN ORDINANCE OF THE CITY COM-
MISSION OF THE CITY OF DELRAY
Published Daily BEACH, FLORIDA, AMENDING
CHAPTER 110, 'OCCUPATIONAL
Monday through Sunday CENSES GENERALLY', OF THE
Boca Raton, Palm Beach County, Florida CiTY OF DELRAY BEACH, FLORI-
Delray Beach, Palm Beach County, Florida 'PERSONS NOT REQUIRED TO PAY
FULL FEE', TO PROVIDE AN EX-
EMPTION FOR NON-RESIDENT
BUSINESSES FROM PAYING ADDI-
TIONAL FEES; BY A~ENDING SEC-
TION llO.15, 'LICENSE TAX ~CHED-
STATE OF FLORIDA u~', BY ADDING A NEW CATEO*
RY OF OCCUPATIONAL LICENSE;
COUNTY OF PALM BEACH PROVIDING A GENERAL REPEAL'
ER CLAUSE, A SAVING C~AUSE,
AND AN EFFECTIVE DATE.
Before ghe undersigned augho~igy personally ~.~.
appoa~od Nanoy Smith. Inside Sales Man- ~o~,~c~o~.~c,~
MISSION OF THE CITY OF DELRAY
ager of The News, daily newspapers pub- SECTIoNBEACH' FLORiDA, AMENDING SU~i.a.6(H)(1) OF THE LAND
lished in Boca Raton in Palm Beach County, THEDEVELOPMENTcoDE OF REGULATIONSoRDiNANCES oFOF
Florida; that the attached copy of advertise- THEFLoRiDA,CITYToOFpRoViDEDELRAYFoRSEACH.THE
LIMITATION OF DENSITY WITHIN
TIAL (RM) ZONE DISTRICT, AND
the issues of: TO FURTHER PROVIDE THAT THE
DENSITY WfLL BE APPROVED BY
THE BODY TAKING FINANCIAL AC-
~ ~' ~ TION ON THE O~VE~OPMENT AP-
PLICATION; PROVIDING A SAVING
CLAUSE, A GENERAL REPEALER
CLAUSE, AND AN EFFECTIVE
OAIE.
AN ORDINANCE OF THE CITY CO~-
MISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, REZONING AND
PLACING LAND PRESENTLY
ZONED POC (PLANNED OFFICE
CENTER) DISTRICT IN THE RM
Affiant further says that The News is a CMEDIUM DENStTY RESmDENTIAL)
DISTRICT; SAmD LAND ~EING GEN-
newspaper published in Boca Raton, in said LAKEERALLYmoA LOCATEDRoAD ANDSOUTHwEsT oFOF
CONGRESS AVENUE, AS THE SAME
Palm Beach County, Florida, Monday IS MORE PARTICULARLY DE'
SCRIBED HEREIN; AND AMEN~
through Sunday, and has been entered as ,.G 'ZONING DISTRICT MAP, DEL'
RAY BEACH, FLORIDA, 1~'; PR~
second class matter at the post office in ~,0,~ ~ ,~
CLAUSE, A SAVING CLAUSE, AND
Boca Raton, Palm Beach County, Florida, AN EFFECTIVE DATE.
for a period of one yoa~ nox~ preceding ~ho ~"~'~'"
first publication of the attached copy of ~ISSIoNAN 0RDJNANCEoF THEOFcITyTHEoFCITYDELRAyCOM'
advertisement; and affiant further says that PLACING LANe PRESENTLY
ZONED POC (PLANNED OFFICE
he has neither paid nor promised any CENTER) DISTRICT IN THE
ERALLY LOCATED SOUTH OF
rebate, commission or refund for the pur- LAKE IDA ROAD AND WEST 0F
CONGRE~S AVENUE, A5 TH~ SAME
pose of securing this advertisement for pub- SCRIBEoIS MOREHEREI.;PARTIC~LAR~YA.D AME"~D['
lNG 'ZONING DISTRICT MAP, DEL-
lication in said newspapers. ~ ~EACH, FLORIDA, 1~; PRO-
VIDING A GENERAL REPEALER
CLAUSE, A SAVING CLAUSE, AND
AN EFFECTIVE DATE.
AN ORDINANCE OF THE CITY COM-
MISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, AMENDING
CHAPTER ~, 'DEPARTMENTS,
BOARDS, AND CO~ISSIONS', SU~
HEADING 'EDUCATION BOARD', OF
THE CODE OF ORDINANCES OF
Jg~ ~ ~ 5 BERS', TO PROVIDE ADDITIONAL
QUAEIFYING CRITERIA; PROVI~
day of , A D., 19 lNG A GENERAL REPEALER
AN EFFECTIVE DATE.
per.ns deciO~ to ap~al any d~ision
made by the City Commi~ion with r~
m~ting or hearing, such ~r~n(s)
will ne~ a record ~ th~ pr~-
Commi m4( My mm Exp 5 'o ~ ha'. The City d~ ,o, provide
* , or pr~are such record. Pursuant to
Bonded Thru Service Ins. C, CiTY OF DELRAYBEAC.
~ Ci~ Clerk
THE NEWS
Bocal~lraylBoyntonlD~dimd
A~251947
RATON~DELRAY BOYNTON BEACH~DEERFIELD BEACIt
BOCA ~E'WS
Published Daily
Monday through Sunday
Boca Baton, Palm Beach County, Florida
Delray Beach, Palm Beach County, Florida
STATE OF FLORIDA
COUNTY OF PALM BEACH
Before the undersigned authority personally ~.,':' ~"~('""'~'~.~,
appeared Nancy Smith, Inside Sales Man-
agor of The News, daily newspapers pub- .~h ,~. ~ a~ ~
lished in Boca Baton in Palm Beach County,
rice M the C~ Olrk M
Florida; that the attached cops' of advertise- ; '~ N.W. ,~ A~
~ ~ Fr;a~,:~./ '
the issues of: ,,~~..
MISSION OF THE CiTY OF DELRAY
- ..' ~ACH, FLORIDA, AMENDING
~ CHAPTER :110, ~'CUPA~R)NAL~ LI-
CENSES GENER~U.Y~; 'OF THE
CODE OF DED~NANCES'OF THE
OTY OF-DELRAY BEACH. PLONk-
DA, BY MNDINO SECTION
'PERSONS NOT REQUIRED TO PAY
FULL FEE~, TO PROVIDE AN
EMPT~ON FOR NOI(.~ESIDENT
PERSONS FRO~ PAYINO ADDI-
TIONAL FEES; BY MENDING SEC-
Affiant further says that The News is a ,,oN H.I~, ~ICENSE TAX SCHED-
Ule*, BY ABD,NG TWO ,Ew C,TE.
newspaper published in Boca Baton, in said ~0mu oF 0CCUPATKlgAL
Palm Beach County, Florida, Monday F~¢TIVE~E~AI'ERDATE.CLAUSE' AND ~# FF.
through Sunday, and has been entered as ~. ~ ,.,,,,, ,,,,, ,,, ~
second class matter at the post office in
s~ec~ t~ ~ m~e~ cem~ ~t t~
Boca Baton, Palm Beach County, Florida, m.i~ .~.~, ~ ~(,,
will nee(I a recerd et ~
for a period of one year next preceding the ,,~ .,, ,-,"'-, ~ ~
first publication of the attached copy of b~llm recor(I IncJudet ll~et~tl~nony
~1 evid~ce W~ whk:h fl~
advertisement; and affiant further says that ~. ~,,~' TM C,~r~,,.*~ ~
F.S.
he has neither paid nor promised any
CITY OF DELRAY BEACH
person, firm or corporation any discount,
Cit~ Ciera
rebate, commission or refund for the pur- PUBLISH:M~f~I~3
pose of securing this advertisement for pub- THENE~S
· ~c~ Delr~WBc~n~Nf fie~
lication in said newspapers.
Sworn to and subscribed before me this
(Seal, Notary Pupate of Florida at large)
CHARLENE O'NEILL
My Commlssl~,~J~hs My Rnmm ~,~ ~.~.0~
NOTICE IS HEEEBY GIVEN THAT
the u~si~d, desiring to engage in
burners undet' the fictifl(x~ name of:
~M., in /he Coun~ of Palm Beech,
C,~of Boca Raton, Irdews to rngisw,
.lai~l name with/he Div~ol~ of CO/'-
etions of rne Depertm~t of Stab of
Florkla.
· · RONALD D. FREt)DENBERO
PUBLISH: May 28,1993
THE NEWS
B~.alD~aylBeyntmtDee'fieid
toe ultde~[gned, desiring tO engage in
busina~ tmget' fire flctiflo~, name
at the a~res~ of 9106 Gl~des Roa~,
the County .of Palm Beecl~, City of
Bo~a Ra~, httends to register
~ name wlfh the Divisio~ of Co~oo-
rAtimt$ of lhe D~aa~'tment of State of
Florida.
AMY CAVAYJ:RO
P,~JBLISH: May 28,1993
THE
~l~a~el~raylSoyr~o~/Deerfield
I2:38 8407 243 3774 C1TY/DELRAY BCH. ~001
ACTIVITY REPORT
TRANSMISSION OK
CONNECTION TEL 3384849
CONNECTION ID G3
START TIME 05/27 12:36
USAGE TIME 01'27
PAGES 2
£1T¥ I]F i]ELI:II:I¥ BEI:I£H
100 N W ~s: AVENUE OEuRA',' BEACH r--LORIDA 33A44 407 Z4Z 'OC
CITY CLERK'S OFFICE
FAX COVER SHEET
FROM: CITY OF DELRAY BEACH/CITY CLERK'S OFFICE
DOCUMENT TITLE (S): O ~ D. /~). 3 ~--~
DATE(S) OF PUBLICATION: <~' ~ ~ ~
TOTAL N~BER OF PAGES: ~ (including cover sheet)
DATE SENT: ~~7 ~
PHONE N~BER: ~ ~3 - ~~
If you do not receive all the pages, please call as soon as
possible and ask for individual (sender) noted above.
The following information is to be filled out by the recipient.
Received By:
Date & Time:
Confirm Publication Date(s):
Name of Individual Receiving Document(s):
Please return fax a copy of this cover sheet with the above
information completed to Fax No. 243-3774. Thank you for your
cooperation!
THE EFFORT ALWAYS MATTERS
NOTICE OF ~UBLIC HEARING
A PUBLIC HEARING will be held on the following proposed
Ordinances at 7:00 P.M., (or at any continuation of such meeting
which is set by the Commission), on Tuesday, June 8, 1993, in the
City Commission Chambers, 100 N.W. 1st Avenue, Delray Beach, at
which time the City Commission will consider their adoption. The
proposed Ordinances may be inspected at the Office of the City
Clerk at the City Hall, 100 N.W. 1st Avenue, Delray Beach,
Florida, from 8:00 A.M. to 5:00 P.M., Monday through Friday,
except holidays. All interested parties are invited to attend
and be heard with respect to the proposed Ordinances.
QRDINANCE NO, 37-93
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH,
FLORIDA, AMENDING CHAPTER 110, "OCCUPATIONAL LICENSES GENERALLY",
OF THE CODE OF ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA,
BY AMENDING SECTION 110.06, "PERSONS NOT REQUIRED TO PAY FULL
FEE", TO PROVIDE AN EXEMPTION FOR NON-RESIDENT PERSONS FROM
PAYING ADDITIONAL FEES; BY AMENDING SECTION 11.15, "LICENSE TAX
SCHEDULE", BY ADDING TWO NEW CATEGORIES OF OCCUPATIONAL LICENSE;
PROVIDING A GENERAL REPEALER CLAUSE, AND AN EFFECTIVE DATE.
Please be advised that if a person or persons decides to appeal
any decision made by the City Commission with respect to any
matter considered at this meeting or hearing, such persons will
need a record of these proceedings, and for this purpose such
persons may need to ensure that a verbatim record of the
proceedings is made, which record includes the testimony and
evidence upon which the appeal is to be based. The City does not
provide or prepare such record. Pursuant to F.S. 286.0105.
PUBLISH: Delray Beach News CITY OF DELRAY BEACH
May 28, 1993 Alison MacGregor Harty
City Clerk