09-1297 Business Tax Schedule Amendments

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ORDINANCE NO. 09.1297 AN ORDINANCE OF THE CITY OF CASSELBERRY, FLORIDA, AMENDING THE CODE OF ORDINANCES OF THE CITY OF CASSELBERRY, BY AMENDING, REVISING AND UPDATING PORTIONS OF CHAPTER 26, "BUSINESSES" TO PROVIDE GRAMMATICAL CHANGES AND ELIMINATE ERRONEOUS REFERENCES; AMENDING SECTION 26.44 "DELINQUENCY" TO PROVIDE A SPECIFIC PENALTY FOR FAILURE TO OBTAIN A LICENSE; AMENDING SECTION 26.45 "BUSINESS TAX SCHEDULE", ADOPTING AN UPDATED BUSINESS TAX SCHEDULE; PROVIDING FOR SEVERABILITY, CODIFICATION, CONFLICTS AND AN EFFECTIVE DATE. WHEREAS, Occupational License Tax Code was codified by Ordinance No. 448 in the City Code effective January 12, 1982 by the City Commission; and WHEREAS, a Tax Equity Study was adopted by Ordinance No. 95-837 on September 11, 1995 by the City Commission; and WHEREAS, ~205.0535(4), Florida Statutes, allows the City to increase its business tax by up to 5% every other year upon a City Commission vote of a majority plus one; and WHEREAS, the business tax schedule has not been revised since adoption of Ordinance No. 06-1206 in 2006; and WHEREAS, the City Commission desires to charge an appropriate tax for businesses conducted within the City; and WHEREAS, additional language is needed to clarify phrases within Chapter 26, Businesses, of Article II, Local Business Tax, in the Code of Ordinances; and WHEREAS, words with double underlined type shall constitute additions to the original text and sIl:ike ~ shall constitute deletions to the original text. NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION OF THE CITY OF CASSELBERRY, FLORIDA, AS FOLLOWS: SECTION ONE: The Code of Ordinances of the City of Casselbenry, Part II, Chapter 26, Businesses, Article II, Local Business Tax, Section 26-32, Local business tax levied; applicability of tax, shall be amended as follows: