14-1407 Amending Business Tax Receipts Schedule

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ORDINANCE 14.1407 AN ORDINANCE OF THE CITY OF CASSELBERRY, FLORIDA, AMENDING THE CODE OF ORDINANCES OF THE CITY OF CASSELBERRY, BY AMENDING CHAPTER 26, "BUSINESSES ", SECTION 26.45 "BUSINESS TAX SCHEDULE ", ADOPTING AN UPDATED BUSINESS TAX SCHEDULE; PROVIDING FOR CODIFICATION, CONFLICTS, SEVERABILITY 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. 09 -1297 in 2009; and WHEREAS, the City Commission desires to charge an appropriate tax for businesses conducted within the City; and WHEREAS, words with double underlined type shall constitute additions to the original text and stoke V4(N* 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: Section 26 -45, Local business tax schedule Part ll, Chapter 26, Businesses, Article Il, Local Business Tax of the Code of Ordinances of the City of Casselberry, Florida, is hereby amended to read as follows: CONSTRUCTION Flat Local Business Tax $110.25 115.76 Scaled Local Business MANUFACTURING Tax - # of Employees 1 -5 Employees $554 -3 $578-9 6 -10 Employees $110.25 115.56 11 -20 Employees $165.38 ILL3.65 21 -30 Employees $220.50 $231.53 over 30 Employees $3 289.41 TRANSPORTATION, COMMUNICATIONS, ELECTRIC, GAS & SANITARY Flat Local Business Tax