Loading...
HomeMy WebLinkAboutOrdinance - City Council - Regular - 4026 - 10/21/2024ORDINANCE NO. 4026 AN ORDINANCE To Be Entitled: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FORT MYERS, FLORIDA, AMENDING THE CITY CODE, CHAPTER 82, TAXATION, ARTICLE IV, LOCAL BUSINESS TAX; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF FORT MYERS, FLORIDA, that: SECTION 1. The City Code of the City of Fort Myers, Florida, Chapter 82, Taxation, Article IV, Local Business Tax, Division 3. Local Business Tax, Section 82-135 Moratorium on new pain clinics or pain management clinics is hereby amended to read as follows: Sec. 82-135. Reserved SECTION 2. The City Code of the City of Fort Myers, Florida, Chapter 82, Taxation, Article IV, Local Business Tax, Division 3. Local Business Tax, Section 82-153 Report of information by taxpayer to local business tax inspector is hereby amended to read as follows: Section 82-153 Report of information by taxpayer to local business tax office. Each person required to pay a local business tax by this article shall report to the local business tax office, giving all the information necessary for a proper determination therein of the amount of the local business tax due. In the case of wholesale and retail merchants, the same shall show the total gross amount of sales. Brokers, commission merchants, or agents shall show the total gross amount of such compensation received during the period required. The local business tax office is authorized to propound interrogatories and furnish forms for the filing of the returns and to require the giving of any information necessary to enable the office to determine the proper amount of local business tax due, and to make such ORDINANCE NO. 4026 2 investigation and inspection of the place of business and records of the person required to pay a local business tax as he may be determined necessary in order to verify any returns or determine the proper local business tax amount. SECTION 3. The City Code of the City of Fort Myers, Florida, Chapter 82, Taxation, Article IV, Local Business Tax, Division 3. Local Business Tax, Sec. 82-161. Authority and duties of local business tax inspector. is hereby amended to read as follows: Sec. 82-161. Authority and duties of local business tax office. (a) The local business tax office shall have the authority to enter and investigate all businesses, occupations, and professions in the city, and to make such inquiries as shall be necessary to determine whether or not a local business tax receipt has been procured for such businesses or occupations. It shall be unlawful for any person or business to refuse to allow the local business tax inspector to investigate and examine records for the purpose of determining whether such person or business has a local business tax receipt, or whether such person or business shall be issued a local business tax receipt. (b) Special investigations shall be made by the local business tax office alone, or in cooperation with the police, code enforcement, building division and other applicable authorities. (c) Persons inspecting local business tax receipts, their businesses, or premises, as herein authorized, shall report all violations of this article or other laws or ordinances to the local business tax office and shall submit such other reports as the local business tax office shall require. ORDINANCE NO. 4026 3 SECTION 4. The City Code of the City of Fort Myers, Florida, Chapter 82, Taxation, Article IV, Article IV, Local Business Tax, Division 3. Local Business Tax, Section 82-162 Enforcement is hereby amended to read as follows: Sec. 82-162. Enforcement. It shall be the duty of the local business tax office, along with the Code Enforcement Division to enforce each and all of the provisions of this article, except as otherwise in this article expressly provided. The chief of police shall render such assistance in the enforcement of this article as may from time-to-time be required. The local business tax office is authorized to prescribe such reasonable rules and regulations and make such interpretive rulings as may be necessary to effectuate the provisions of this article. SECTION 5. The City Code of the City of Fort Myers, Florida, Chapter 82, Taxation, Article IV, Local Business Tax, Division 3. Local Business Tax, Section 82-196 Nonprofit enterprises is hereby amended to read as follows: Sec. 82-196. Nonprofit enterprises. (a) The city council may authorize the issuance of a local business tax receipt, without the payment of any local business tax fee, to any person or organization for the conduct or operation of a nonprofit enterprise, either regular or temporarily, when they find that the applicant operates without private profit, for a public, charitable, educational, literary, fraternal or religious purpose, if the applicant can conform to all other application conditions, including inspections; and pays all applicable inspection and other fees which are not subject to waiver. ORDINANCE NO. 4026 4 (b) An applicant for a no-charge local business tax receipt shall submit an application therefore to the local business tax office, upon forms prescribed and furnished by the local business tax office, and shall furnish such additional information and make such affidavits as the city council shall require. (c) A person or organization operating under a no-charge local business tax receipt shall operate a nonprofit enterprise in compliance with this article and all other applicable ordinances, rules and regulations. (d) If the city council shall determine that the applicant is entitled to a free local business tax receipt, then it shall authorize and direct the local business tax office to issue the applicant a free local business tax receipt to engage in the particular business or occupation; provided, however, that any such local business tax receipt so issued meets all applicable inspections and may at any time be revoked by the city council. SECTION 6. The City Code of the City of Fort Myers, Florida, Chapter 82, Taxation, Article IV, Local Business Tax, Division 3. Local Business Tax, Section 82-197 New business deposit is hereby amended to read as follows: Sec. 82-197. Reserved. SECTION 7. The City Code of the City of Fort Myers, Florida, Chapter 82, Taxation, Article IV, Local Business Tax, Division 3. Local Business Tax, Section 82-185 Delinquencies is hereby amended to read as follows: ORDINANCE NO. 4026 5 Sec. 82-185. Delinquencies. (a) Any local business tax receipt not renewed on or before September 30 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 the delinquency thereafter, until paid, provided that the total delinquency penalty shall not exceed 25 percent of the local business tax fee for the delinquent establishment. (b) Any person engaging in or managing any business, occupation or profession without first obtaining a local business tax receipt, if required hereunder, shall be subject to a penalty of 25 percent of the local business tax determined to be due, in addition to any other penalty provided by law or ordinance. (c) Any person who engages in any business, occupation, or profession covered by this article, who does not pay the required local business tax within 150 days after the initial notice of tax due, and who does not obtain the required local business tax receipt, is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00, per sec. 205.053(3), Florida Statutes. The state late fee shall be assessed based on the business tax receipt amount due follows: (1) up to $100 - $50 (2) $101-499 - $100 (3) $501-999 - $150 (4) $1,000 – 1,999 - $200 (5) $2,000+ - $250 ORDINANCE NO. 4026 6 (6) Payments received 12 or more months late will be assessed the full $250 late fee. SECTION 8. The City Code of the City of Fort Myers, Florida, Chapter 82, Taxation, Article IV, Local Business Tax, Division 3. Local Business Tax, Section 82-200 Bankrupt sales, etc. is hereby amended to read as follows: Sec. 82-200. Bankrupt sales, etc. It shall be unlawful for any person to engage in the business of selling, or sell, any goods, wares, merchandise or other personal property, advertised as, or generally referred to as, a bankrupt sale, wholesaler's or manufacturer's closing out sale, or goods damaged by fire, smoke, water or otherwise sale, before such person shall have filed an application with the local business tax office for a local business tax receipt to conduct such business or make such sales. It shall be unlawful for any recipient of a local business tax receipt to include other goods or merchandise with the stock on hand at the time of application for such local business tax receipt. No person issued a local business tax receipt under this section shall be permitted to reopen the business for which the same shall be issued, and no local business tax receipt shall be issued for such purpose. SECTION 9. The City Code of the City of Fort Myers, Florida, Chapter 82, Taxation, Article IV, Local Business Tax, Division 3. Local Business Tax, Section 82-205 Local business tax receipt schedule established is hereby amended in part, and all other categories not provided for in this ordinance shall remain the same, to read as follows: Sec. 82-205. Local business tax receipt schedule established. (36) Automobiles: a. Agencies: [Section 36, subsections a. 1-3 remain unchanged] 4. Requirements: ORDINANCE NO. 4026 7 i. Zone approval; ii. All operations must be from one location; iii. Building official; [Section 36, subsections b through l remain unchanged] (111) Coin-operated, vending and other machines: a. For each machine or device for vending of packaged snacks, drinks and other related items: 1. When machine requires $0.05 to $0.74 cents, each 10.00 2. When machine requires $0.75 and more to operate, each 20.00 b. Music (juke) boxes 70.00 c. Pinball type machines 70.00 d. Pool tables (bumper) 25.00 Operator must furnish a list of locations. Decals showing ownership must be attached to the machine. e. Vending machines for amusement, trade or service purposes not herein specifically classified shall pay such tax on a basis comparative with other coin- operated or vending machines. (121) Contractors: a. Building contractors, generally: 1. General 2. Building 3. Residential Upon receiving the written designation as provided by chapter 102, article II, division 2, the local business tax office shall issue the class of local business tax receipt to which such person or firm shall be entitled as a general contractor's city local business tax receipt for the next ensuing local business tax receipt year. Such designation shall be final and, if thereafter, a general contractor holding a residential local business tax receipt desires a general or building local business tax receipt, or a general contractor holding a building local business tax receipt desires a ORDINANCE NO. 4026 8 general local business tax receipt, then he shall be required to take the examination for the less restricted class of local business tax receipt, provided, that failure to pass the examination for such less restrictive local business tax receipt shall not prejudice the right of such applicant to the class of local business tax receipt which such contractor already holds at the time he takes such examination; provided, further, that where a general contractor with a local business tax receipt at a later date desires a more restrictive local business tax receipt, where a general contractor holding a general local business tax receipt desires only a building or residential local business tax receipt, or a general contractor holding a general local business tax receipt desires a residential local business tax receipt, he may receive such more restrictive local business tax receipt without examination, but may not subsequently again receive a less restrictive local business tax receipt without examination. [Section 121, subsections b through e remain unchanged] (180) Food trucks and parks: (a) Food truck, vending food from a truck with an established place of business [(b), (d)], each vehicle 50.00 (b) Food truck park, 2 or more food trucks on a single parcel: (1) Cost per food truck pad 50.00 (2) Contains an area selling beverages (including alcohol), merchandise, and/or other goods (see Merchant, retail) (325) Pawnbrokers, issued only if and after approval by the city council, after a permit has been issued by the chief of police [(a), (b), (c), (d), (e), (f)] 375.00 a. All pawnbrokers in the city shall pay an annual local business tax of $375.00. ORDINANCE NO. 4026 9 [Section 325, subsection b remains unchanged] SECTION 10. Severability. If for any reason, any section, subsection, paragraph, sentence, clause or phrase of this ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this ordinance. SECTION 11. This Ordinance shall become effective upon its adoption.