95-837 Occupational Licenses - Laserfiche WebLink

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ORDINANCE NO. 95-837 AN ORDINANCE OF THE CITY OF CASSELBERRY, FLORIDA, AMENDING CHAPTER 26, ARTICLE II, "OCCUPATIONAL LICENSE TAX" OF THE CITY OF CASSELBERRY CITY CODE; AMENDING SECTION 26-26, "DEFINITIONS;" REPEALING AND READOPTING SECTION 26-45, "FEE SCHEDULE;" PROVIDING FOR CODIFICATION, CONFLICTS, SEVERABILITY, AND EFFECTIVE DATE. WHEREAS, Section 205.053, Florida Statutes authorizes the establishment of an equity study commission to study occupational license tax structures and to recommend changes as necessary to improve tax equity among various business categories; and WHEREAS, the City Commission of the City of Casselberry has established a Tax Equity Study Commission for the purpose of making recommendations about the City of Casselberry's occupational license tax system; and WHEREAS, the Tax Equity Study Commission has recommended a revised fee schedule to increase tax equity in the assessment of occupational license taxes; NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION OF THE CITY OF CASSELBERRY, FLORIDA, AS FOLLOWS: SECTION I. That Chapter 26, Article II, Section 26-26 of the City of Casselberry City Code shall be amended as follows: Employee. "Employee" means a worker or workers in a business location and shall include all full and part time personnel. including employees. independent contractors. principals and partners working for the business. N'Jmhpr of pmplnypp~ Wh~n~vp.r the ;:¡monnt of;:a lice",,? t;:¡y i~ h::l~P.c1) whol1y or in p;;trt) on the nnmheT of per"nnc;: emplnYf':d the nnmheT to hf': lJ~f':c1 in c..::Jknh'ltine the ;:amonnt of the lÎC'pn<e t"X ~h"l1 he the "ver"£!, numher of per<on< employed during the preceding licen~" ye"r or hn~ine« oper"tin)? ])"riod, or the "ver"ge nnmher of per<on< re"son"hly expected to he employed ci1JriT1~ thE": perinrl for whkh the HCf":n~f': ¡" to he i!õ:s11en whichever nnmheT sh;:¡ll he erp::1tpT A new hn<ine« <h"l1 he h"<ed on " r""~on"hle e<tim"te of the numher of employe"~ "< of opening d"y SECTION II. That Chapter 26, Article II, Section 26-45 of the City of Casselberry City Code shall be repealed in its entirety as of August 1, 1996.