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06-1206 Local Business Tax
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06-1206 Local Business Tax
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Last modified
3/28/2007 1:57:49 PM
Creation date
3/28/2007 1:57:49 PM
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City Clerk
City Clerk - Doc Type
Ordinances
City Clerk - Date
10/9/2006
Doc Number
06-1206
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<br />This ordinance was prepared by: <br />Sandra J. Smith, AICP <br />Acting Community Development Director <br />95 Triplet Lake Dr. <br />Casselberry, FL 32707 <br /> <br />ORDINANCE 06.1206 <br /> <br />AN ORDINANCE OF THE CITY OF CASSELBERRY, FLORIDA, AMENDING <br />THE CASSELBERRY CODE OF ORDINANCES, PART II, CHAPTER 26, <br />"BUSINESSES", ARTICLE II, "OCCUPATIONAL LICENSE TAX", DELETING <br />THE TERM "OCCUPATIONAL LICENSE TAX" AND REPLACING WITH THE <br />TERM "LOCAL BUSINESS TAX"; DELETING THE TERM "OCCUPATIONAL <br />LICENSE" AND REPLACING WITH THE TERM "LOCAL BUSINESS TAX <br />RECEIPT" OR "RECEIPT"; REPEALING SECTION 26-29, "OCCUPATIONAL <br />LICENSE REVIEW BOARD"; PROVIDING CONSISTENT TERMINOLOGY <br />THROUGHOUT THE CHAPTER; PROVIDING MINOR FORMATTING EDITS; <br />PROVIDING FOR CODIFICATION, CONFLICTS, SEVERABILITY AND AN <br />EFFECTIVE DATE. <br /> <br />WHEREAS, the Legislature of the State of Florida enacted, and the Governor signed into <br />law, Chapter 2006-152, Laws of Florida (the "Act"), wherein Chapter 205, Florida Statutes was <br />comprehensively revised changing the term "local occupational license tax" to "local business tax" <br />and further replacing the issuance of occupational licenses with issuance of a "local business tax <br />receipf' or "receipf'; and <br /> <br />WHEREAS, the City Commission finds it necessary to revise Part II, Chapter 26, Sections <br />26-26 through 26-45, of the City of Casselberry Code of Ordinances, which establishes and levies <br />the City's Occupational License Taxes, in order to remain consistent with the above referenced <br />State legislation; and <br /> <br />WHEREAS, other references occur throughout Chapter 26, Sections 26-26 through 26-45, <br />that reference a '1ee" rather than a '~ax" that have to be changed to be consistent with Chapter <br />2006-152, Laws of Florida; and <br /> <br />Ordinance 06-1206 <br />Page 1 of 14 <br />
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