20-2180 Amending Chapter 82, Artile II to Update City's Business Tax ScheduleORDINANCE NO. 20-2180
AN ORDINANCE OF THE CITY OF LONGWOOD, FLORIDA, AMENDING THE LONGWOOD CITY
CODE CHAPTER 82 "TAXATION," ARTICLE II "BUSINESS TAX RECEIPTS" TO UPDATE THE CITY'S
BUSINESS TAX SCHEDULE; AND PROVIDING FOR CONFLICTS, CODIFICATION, SEVERABILITY
AND EFFECTIVE DATE.
and
WHEREAS, the City's local business tax schedule has not been substantively updated since 1982;
WHEREAS, the current business tax schedule utilizes outdated terminology and includes
unnecessary and redundant categories; and
WHEREAS, the City established an equity study commission that recommended approval of the
changes to the fee schedule at their April 15, 2020 meeting pursuant to Section 205.0535, Florida
Statutes.
NOW, THEREFORE BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF
LONGWOOD, FLORIDA, AS FOLLOWS:
SECTION 1. That Article II, Chapter 82 of the Longwood City Code shall be amended as follows (Words
that areStFieken a are deletions; words that are underlined are additions; Articles, Sections,
Subsections and Provisions not referenced in this ordinance are not modified):
ARTICLE 11. - BUSINESS TAX RECEIPTS
Sec. 82-32. - Required.
No person shall engage in or manage any business, occupation or profession for which there is a local
business tax required by this chapter or any other ordinance of the city, unless such person shall first procure a
business tax receipt to conduct the same from the Community Development Director or designeed+reeter n
%Fvwees. The Community Development Director may designate his/her responsibilities under this article
to a designee under the supervision of the Community Development Director.
Sec. 82-33. - Levy of tax.
There is hereby levied a local business tax in the amounts set out in this chapter for the privilege of engaging
in or managing any business, profession or occupation within the city limits on the following:
(1) Any person who maintains a permanent business location or branch office within the city for the
privilege of engaging in or managing any business within its jurisdiction;
(2) Any person who maintains a permanent business location or branch office within the city for the
privilege of engaging in or managing any profession or occupation within its jurisdiction; and
(3) Any person who does not qualify under the provisions of subsections (1) or (2) of this section and who
transacts any business or engages in any occupation or profession in interstate commerce where such
license tax is not prohibited by Section 8 of Article 1 of the United States Constitution.
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State Law reference— Similar provisions; F.S. § 205.042.
Sec. 82-34. - Application in writing.
(a) No business tax receipt shall be issued except upon written application and payment of a $15.00
nonrefundable administrative or processing fee by the person applying for the same, and it shall be the duty
of the derpr nr ^F F n;;Rr;a' r^^•I^^,; Community Development Director or designee, before issuing a business
tax receipt, to review the application and ensure that all and any additional requirements imposed by the
state or county have been complied with prior to issuing such receipt. The application required by this section
shall be retained as part of the record of the Community Development Department or designee depaAment
9f fiRaRrzial se
(b) Any sign, advertisement, social media post, building occupancy, directory listing, or activity, or activity
indicating that a business, calling, profession, or occupation is being conducted at a location within this
municipality shall be prima facie evidence that the person is liable for a local business tax.
(c) Any person owing delinquent local business taxes shall be required to pay such delinquent taxes before being
issued a new business tax receipt.
(d) As a prerequisite to receiving a local business tax receipt or transferring same, the applicant or new owner
must present to the city either:
(1) A copy of the applicant's or new owner's current fictitious name registration, issued by the Division of
Corporations of the Department of State; or
(2) A written statement, signed by the applicant or new owner, which sets forth the reason(s) that the
applicant or owner need not comply with the Fictitious Name Act.
Sec. 82-35. - Issuance.
All business tax receipts issued under this chapter shall be signed by the Community Development Director or
designee diFe .tee of financial .
Sec. 82-36. - Durations; due dates; half year business tax receipts.
No business tax receipt shall be issued for longer than one year. All business tax receipts shall expire on
September 30 and shall be payable on or before September 30 unless otherwise specifically provided by law or as
otherwise provided in this chapter. Half year business tax receipts may be issued by the Community Development
Director or designee direeteF of financial seFyiees under the provisions of this chapter for the period April 1 to
September 30, upon payment of one-half of the tax fixed as the amount of such local business tax for one year; the
tax for all other businesses shall be 100 percent of the yearly tax unless otherwise provided in this chapter.
Sec. 82-37. - Location; transfer of business tax receipt.
Business tax receipts shall be good only for the particular business and at one particular place of business
which shall be named therein and for the person to whom issued, but business tax receipts may be transferred
when there is a bona fide sale and transfer of the property used in the business, stock in trade, or the removal of
the same from one place in the city to another, upon application to the Community Development Director or
designee d-irp- .ter c F ,annual sepodees, and such transfer shall be written across the face of the original business tax
receipt.
Sec. 82-38. - Transfer, duplicate business tax receipt; fees.
(a) All business tax receipts may be transferred to a new owner when there is a bona fide sale of the business
upon payment of a transfer fee of ten percent of the current total local business tax as set out in appendix B
and presentation of the original business tax receipt and evidence of the sale.
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(b) Upon application for a transfer of a business tax receipt and presentation of the original business tax receipt,
any business tax receipt may be transferred from one location to another location in the same municipality
upon payment of a transfer fee equal to ten percent of the current total local business tax as set out in
appendix B.
(c) A duplicate business tax receipt will be issued upon request in writing by the business tax receipt holders or
agent thereof for a fee as set out in appendix B.
Sec. 82-39. - Compliance with ordinances required.
The issuance by the Community Development Director or designee di.,.,+... Af "^a^en'a' repker and receipt
by the applicant of a business tax receipt shall in no case be deemed authority to conduct an occupation, business
or profession in contravention of any ordinance of the city now existing or hereafter enacted, or to establish or
maintain any nuisance. In addition to the payment of the local business tax and obtaining of a business tax receipt
pursuant to this article, any owner of a business tax receipt must comply with all applicable ordinances and
regulations of the city. The issuance or transfer of a business tax receipt pursuant to this article shall not evidence,
verify, or otherwise be interpreted as a statement by the city that the owner of a business tax receipt or the
location listed therein complies with state laws and city building codes, zoning laws, or other ordinances and
regulations not set forth in this article. The issuance of a business tax receipt shall not serve as a basis for equitable
estoppel against the city to prevent the enforcement of state laws and city building codes, zoning laws and other
ordinances and regulations not set forth in this article.
Sec. 82-40. - Ordinance enforcement.
The city shall have the right, but not the obligation, pursuant to its zoning and home rule authority to
evaluate the legality of any proposed or operating business and business location and, if applicable, to issue a
notice to any person or entity applying for or who receives a business tax receipt that a proposed or operating
business or business location does not comply with the applicable laws, ordinances and regulations, and to take
enforcement measures to ensure compliance with such laws, ordinances and regulations.
Sec. 82-41. - Display.
Every person required to procure a business tax receipt shall exhibit the same whenever called upon to do so
by the Community Development Director a'r^ -t Af c'^^^r-'^' sewiees or designee, chief of police or any police or
code compliance officer of this city. Business tax receipts of all persons having a place of business shall be
conspicuously displayed.
Sec. 82-42. - Record of business tax receipts to be kept.
The Community Development Director or designee aiFeetGF of fiRancial r^^•'e-^s shall keep a copy of all
business tax receipts issued ,high S"^" be eRteFed eveFy husin^« tax
Sec. 82-43. - Tax schedule.
The following enumerated individual local business taxes shall be paid to the city by the persons engaging in
or managing or transacting the several occupations or professions named yearly unless otherwise specified:
1. Administrative Offices
Title Company, Title Insurance, Accounting,
Bookkeeping, Administrative or Agency 100
Offices, Income Tax Prep, General Office,
Secretarial or Clerical Service, Insurance
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O ice
2. Adult Entertainment
Adult Video/Novelty/Bookstore, Adult
Motion Picture Theater, Adult Performance
925
Establishment, any Motel/Hotel that
advertises such Adult Presentation
3. Ambulance Service
$75/vehicle
4. Animal Kennel/Hospital
Kennel, Training
125
S. Armored Car Service
$75/Vehicle
6. Artists
75
7. Auction House
400
8. Automatic Teller (ATM or Debit Machine)
150
9. Automobiles, New
New Car Agency, New Truck or Sports
Vehicles, Boat Sales
250
10. Automobiles, Used
Used Car Agency, Brokers or Distributors
350
11. Automobiles, Repair
Mechanical Repair, Body Shop, Retreading
or Vulcanizing Shop
200
12. Bottling Works
Bottled Gas Distributor, LP Gas
200
13. Bowling Alley
150
14. Broadcasting Radio or Television
100
15. Christmas Tree Lots
$150 + $250 cleaning deposit
16. Circus and Carnivals
400
17. Clairvoyant, Fortuneteller, Astrologers, or
Phrenologist
500
18. Coin/Debit/Credit-Operated Machines
Charged per machine
50 each
per site
19. Contractor, State License
Construction, subcontractors
100
20. Contractor, Not State Licensed
85
21. Distribution/Shipping & Receiving
Hauling, Delivery, Pickup and Delivery,
100
$75/vehicle
Express Companies (Ground)
22. Employment Agency
125
23. Express Companies (Air/Rail)
150
24. Exempt
No fee
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25. Farmers Produce Market (Wholesale)
In lieu of individual BTRs
200
26. Film and Video Production
150
27. Financial Institutions
Banks, Credit Unions, Check Cashing
200
Institutions, Loan Companies, Mortgage
Companies, Collection Agency
28. Fleet Vehicles (20T or greater)
$125/vehicle
29. Franchise and Regulated Utility Companies
150
30. Fuel, Illuminating, Heating, Lubricating and
150
Gasoline
31. Funeral Home, Cemetery
150
32. Gasoline Filling Station
100
$20/each nozzle
With Store: <10 pumps: $300
11-20: $500
>20: 700
33. Golf Course
Miniature Golf, Driving Range, Regulation
125
Course
34. Guns/Firearms, In -Store Gunsmith
300
35. Hall for Hire
100
36. Health Facility
Gym, Personal Training, Dance Studio
150
37. Home Occupation
75
38. Hospitals
10 beds or less
70
Each additional room
10
over 10
39. Hotel, Motel, Time Share, Air BnB
5 unit
Guesthouse (Bed &
$5/unit (min. of $50)
Breakfast)
Campground, Mobile
Home Park
5 s ace
40. Import/Export
100
41. Insurance Agencv or Company
$85 Office, $25 each agent
42. Land Developer
100
43. Laundry
Linen, Towel and Uniform Service
100
$50/vehicle
44. Magazine, Books, Newspaper Sales
50
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45. Mail and Message Center
85
46. Manufacturing
Various Manufacturing, Assembly,
Fabrication and Processing facilities
120
whether food and dessert items, bakery,
metal, plastics, Machine Shop, Commercial
Laboratories
47. Messenger Service or Package Delivery
$75/vehicle
48. Nursing Home
10 beds or less
70
Additional Beds Over 10
5 bed
49. Packing House
100
50. Pari-mutuel Wagering
Per each day that pari-
75
mutuel wagering occurs,
assumed at 365 days
unless an affidavit
reflecting a reduced
schedule is submitted
prior to August 1
51. Parking Lot (For Profit)
70
52. Pawnshop
200
53. Peddler Malls
1-25 booths - $70
26-49 booths - $100
Flea Market, inside only
>50 booths - $150
54. Personal Care
Barber Shops, Beauty Shops, Nail Salons,
70
Electrolysis Technician
55. Professional
Chemist, Engineer, Architect, Medical
100
Doctor, Psychologist, Veterinarian,
Attorney, Accountant Auditor, Podiatrist,
Chiropodist, Consultant (Business, Engineer)
56. Promoter, sports entertainment
150
57. Publishing Firm
Books - $200
Weekly News/Periodicals - $100
58. Railroad Companies
250
59. Real Estate Agency/Broker
Leasing & PropertV Management
100
$30/each sales person
Appraiser - $100
60. Repair Service
Upholsterers/Furniture Repair, other than
100
Automobile repair
61. Restaurants
No seats: $50
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All types, Quick Service Restaurants, Formal
1-15 seats: $70
and Casual Seating, Ice Cream Shops
16-50 seats:$100
51-150 seats: $150
over 150: $200
62. Retail/Wholesale Merchants
Retail and wholesale merchants, business to
consumer and business to business,
0-500 SF: $70
501-2000 SF: $100
Medical/Dental Supplies and Equipment
2001-5000 SF: $150
5001-25,000 SF: $200
63. Schools
Schools/Kindergartens/Nurseries/Day Care
<25 students: $70
26-50 students: $100
for Profit Barber or Beauty Schools
51-75 students: $150
>75 students: $250
64. Services, Personal & Business
Advertising, Alarm Systems, Appraiser
100
(Property), Exterminators, Blueprint or Print
Shop, Car Wash, Computer Services,
Photographer, Carpet Cleaning, Caterer,
Drafting, Dry Cleaning, Surveying,
Bondsman, Court Reporter, Telephone
Answering Service, Disc Jockey, Musical
Groups, Dog Groomer, Travel Agency
65. Shooting Gallery
200
66. Skating Rink
150
67. Storage Warehouses/Dead Storage
1-15 units: $50
16-50 units: $125
51-150 units: $175
over 150: $200
68. Storage Lots
Impound Lots, General Equipment Storage,
140
Salvage or Junk Yard
69. Telephone Solicitors/Telemarketing
250
70. Theaters (Indoor and Outdoor Motion
Picture
200
71. Towing/Wrecker Service
$75/vehicle
72. Unclassified Persons or Firms
85
73. Vehicles for Hire
Taxi Cabs, Jitney Buses, Limousines
$85/vehicle
74. Vehicle Rental Facility
Automobiles, Truck, U-Haul, Heavy or Light
140
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Rentals
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e. 11 to 29 empleyees ..... 125.e9
d. 31 to 3Aempleyees ..... 159.09
e. GveF 3O employees ..... 299.99
(63)—€•agfneefs(state licensefegaired) ..... 79.99
l64
a. 1 to 5 empleyees ......�vwn
b. 6 to I-9 empleyees ..... 109.00
E. 11 to 20empleyees ....�� nnnn
21 to 30empleyees ..... 159.00
P. 9ver 39 employees ....—z9o-n nn
(65) C#tciinitvio-wF—Tc�="rtci o.Pests (state li,cc,oc cgaiinal•.
a. 1 to 5 empleyees ..... 70.09
b. 6 to 19 employees ......,..fin nnnn
E. 11 to 20-employees ..... 125..99
d. 31 to 39 empleyees ..... 159:99
(66) Ewempti'
a. Wader seetien Q2-45 ..... epee
b. WndeF seetie—n Q2-4�First ` 0.99
e. WndeF seetien -gP-46 ...wee
l4'
a. 1 to `}empleyees .....79.OG
b. G to I9e^,,,pleyees ..... 10040
E. &4 to 29empleyees ..... 125.99
d. 31 to 39 empleyees..... 150.09
e. 9ver 39 empleyees ...—'2n.wn
(68) er-t„neteller-(Can elassufueatien HA)
eempanies,tnln -,t'n and telephe n
a. 1 to `}employees ..... 70A9
b. 6 to 10 employees ..... 109:$9
e. 11 to z$employees ..... 125..99
d. 31 to 39zmotees .........fin nnnn
P. 9vpr 39zmpleyees ..... 200.00
170\ Fuel OiP, Illunginat;ng Meat;ni. I„b.FkGt;ng GGsekne. (See- d-i-stributie.ml
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a. 1 to 5 eFnpleyees-..... 70.00
to 10erep:ATees ..... 190.00
E. �1 tA•20 emp:Afees ...--i=r.00
to 30i npleyees....�o
P. 9vcr3AQFnpleyees ...—'2^.00
Sec. 82-44. - Amount of tax to be paid.
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Business tax receipts shall be issued to cover only one of the occupations or business classifications set out in
section 82-43, unless otherwise permitted. The amounts assessed as local business taxes against the various
trades, businesses and professions are hereby fixed per annum unless otherwise specified.
Sec. 82-45. - Prohibition of local business tax receipt without exhibition of state license or registration.
(a) Any person applying for or renewing a business tax receipt to practice any profession or engage in or manage
any business or occupation regulated by the Department of Business and Professional Regulation, the Florida
Supreme Court, or any other state regulatory agency, including any board or commission thereof, must
exhibit an active state certificate, registration, or license, or proof of copy of the same, before such local
business tax receipt may be issued. Online renewals may provide for electronic certification by an applicant
to meet this requirement. This subsection shall not apply to professions or businesses having a license or
registration under F.S. § 489.113, § 489.117, § 489.119, § 489.131, § 489.511, § 489.513, § 489.521, or §
489.537.
(b) In accordance with F.S. ch. 205, certain types of businesses and professions must meet certain licensing,
certification, registration or other requirements prior to the city issuing or renewing a business tax receipt.
No business tax receipt will be issued or renewed until the applicable requirements of F.S. ch. 205, are met.
(c) In the event the city is unsure of a proposed local business tax payer's legal requirements under law for
having an active state certificate, registration, or license, the city shall have the right to require a proposed
tax payer to present documentation and sign sworn written statements regarding such matters.
Sec. 82-46. - Exemptions; motor vehicles.
Vehicles used by any person issued a business tax receipt under this article for the sale and delivery of
tangible personal property at either wholesale or retail from his place of business on which a local business tax is
paid shall not be construed to be separate places of business, and no local business tax may be levied on such
vehicles or the operators thereof as salespersons or otherwise by the city any other law to the contrary
notwithstanding.
Sec. 82-47. - Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, and tropical
fish farm products; certain exemptions.
(a) No local business tax receipt shall be required of any natural person for the privilege of engaging in the selling
of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products, or
products manufactured therefrom, except intoxicating liquors, wine, or beer, when such products were
grown or produced by such natural person in the state.
(b) A wholesale farmers' produce market shall have the right to pay a tax of not more than $200.00 for a
business tax receipt that will entitle the market's stall tenants to engage in the selling of agricultural and
horticultural products therein, in lieu of such tenants being required to obtain individual local business tax
receipts to so engage.
Sec. 82-48. - Exemption allowed certain disabled persons, the aged, and widows with minor
dependents.
(a) All disabled persons physically incapable of manual labor, widows with minor dependents, and persons 65
years of age or older, with not more than one employee or helper, and who use their own capital only, not in
excess of $1,000.00, shall be allowed to engage in any business or occupation in counties in which they live
without being required to pay a local business tax. The exemption provided by this section shall be allowed
only upon the certificate of the county physician, or other reputable physician, that the applicant claiming the
exemption is disabled, the nature and extent of the disability being specified therein, and in case the
exemption is claimed by a widow with minor dependents, or a person over 65 years of age, proof of the right
to the exemption shall be made. Any person entitled to the exemption provided by this section shall, upon
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application and furnishing of the necessary proof as aforesaid, be issued a business tax receipt which shall
have plainly stamped or written across the face thereof the fact that it is issued under this section, and the
reason for the exemption shall be written thereon.
(b) In no event under this or any other law shall any person, veteran or otherwise, be allowed any exemption
whatsoever from the payment of any amount required by law for the issuance of a license to sell intoxicating
liquors or malt and vinous beverages.
Sec. 82-49. - Exemptions allowed disabled veterans of any war or their unremarried spouses.
(a) Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any
of the periods specified in F.S. § 1.01(14) in the Armed Forces of the United States, National Guard, or United
States Coast Guard or Coast Guard Reserve, or any temporary member thereof, who has actually been, or
may hereafter be, reassigned by the air force, army, navy, coast guard, or marines to active duty during any
war, declared or undeclared, armed conflicts, crises, etc., who was honorably discharged from the service of
the United States, and who at the time of his application for a business tax receipt is disabled from
performing manual labor shall, upon sufficient identification, proof of being a permanent resident elector in
the state, and production of an honorable discharge from the service of the United States:
(1) Be granted a business tax receipt to engage in any business or occupation in the state which may be
carried on mainly through the personal efforts of the receipt holder as a means of livelihood and for
which the state, county, or municipal license does not exceed the sum of $50.00 for each without
payment of any local business tax otherwise provided for by law; or
(2) Be entitled to an exemption to the extent of $50.00 on any business tax receipt to engage in any
business or occupation in the state which may be carried on mainly through the personal efforts of the
receipt holder as a means of livelihood when the state, county, or municipal business tax receipt for
such business or occupation shall be more than $50.00. The exemption heretofore referred to shall
extend to and include the right of the receipt holder to operate an automobile -for -hire of not exceeding
five -passenger capacity, including the driver, when it shall be made to appear that such automobile is
bona fide owned or contracted to be purchased by the receipt holder and is being operated by him as a
means of livelihood and that the proper local business tax for the operation of such motor vehicle for
private use has been applied for and attached to said motor vehicle and the proper fees therefor paid by
the receipt holder.
(b)
Pither the 69"Aty OF FRURiGipal business tax as fixed by law shall P-Mr-P-P-d- the sUFA Of $50.00, the FemaffindeF 9
sueh busoness tax in e)(eess of $50.00 shall be paid in eash.
(c4 Each tax collecting authority of this state and of each county thereof and each municipality therein shall issue
to such persons as may be entitled hereunder a business tax receipt pursuant to the foregoing provision and
subject to the conditions thereof. Such receipt when issued shall be marked across the face thereof "Veterans
Exempt Receipt" —"Not Transferable." Before issuing the same, proof shall be duly made in each case that the
applicant is entitled under the conditions of this law to receive the exemption herein provided for. The proof
may be made by establishing to the satisfaction of such tax collecting authority by means of certificate of
honorable discharge or certified copy thereof that the applicant is a veteran within the purview of this section
and by exhibiting:
(1) A certificate of government -rated disability to an extent of ten percent or more;
(2) The affidavit or testimony of a reputable physician who personally knows the applicant and who makes
oath that the applicant is disabled from performing manual labor as a means of livelihood;
(3) The certificate of the veteran's service officer of the county in which applicant lives, duly executed
under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is
disabled and entitled to receive a license within the meaning and intent of this section;
(4) A pension certificate issued to him by the United States by reason of such disability; or
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(S) Such other reasonable proof as may be required by the tax collecting authority to establish the fact that
such applicant is so disabled.
All business tax receipts issued under this section shall be in the same general form as other state, county, and
municipal licenses and shall expire at the same time as such other licenses are fixed by law to expire.
(dc) All business tax receipts obtained under the provisions of this section by the commission of fraud upon any
issuing authority shall be deemed null and void. Any person who has fraudulently obtained any such receipt,
or who has fraudulently received any transfer of a receipt issued to another, and has thereafter engaged in
any business or occupation requiring a business tax receipt under color thereof shall be subject to
prosecution as for engaging in a business or occupation without having the required receipt under the laws of
the state. Such business tax receipt shall not be issued in any county other than the county wherein said
veteran is a bona fide resident citizen elector, unless such veteran applying therefor shall produce to the tax
collecting authority in such county a certificate of the tax collector of his home county to the effect that no
exemption from taxation has been granted to such veteran in his home county under the authority of this
section.
(ed) In no event, under this or any other law, shall any person, veteran or otherwise, be allowed any exemption
whatsoever from the payment of any amount required by law for the issuance of a license to sell intoxicating
liquors or malt and vinous beverages.
(#e) The unremarried spouse of the deceased disabled veteran of any war in which the United States Armed
Forces participated will be entitled to the same exemptions as the disabled veteran.
Sec. 82-50. - Religious tenets; exemption.
Nothing in this article shall be construed to require a business tax receipt for practicing the religious tenets of
any church.
Sec. 82-51. - Charitable, etc., organizations; occasional sales, fundraising; exemption.
No business tax receipt shall be required of any charitable, religious, fraternal, youth, civic, service, or other
such organization when the organization makes occasional sales or engages in fundraising projects when the
projects are performed exclusively by the members thereof and when the proceeds derived from the activities are
used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization.
Sec. 82-52. - [Reservedl. IC 'all -hess "^' based o n mbe. ^F e^'pleyeesi I;ew ' puteell-
Sec. 82-53. - Merchants to pay merchant's tax unless specifically classified.
Any person engaged in selling goods, wares and merchandise which is specifically classified shall pay the
specifically classified local business tax, and not the merchant's local business tax, but any business not specifically
licensed, and engaged in such business, shall pay the merchant's local business tax.
Sec. 82-54. - Statutory exemptions.
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The mandatory exemptions from the payment of local business taxes set forth in F.S. ch. 205, are
incorporated herein.
Sec. 82-55. - Rebate of fees.
No portion of any local business tax herein assessed shall be rebated, unless it clearly appears that such tax
was collected by mistake or error; and before making such rebate to a owner or holder of a business tax receipt, all
amounts payable under a proper business tax receipt shall be paid.
Sec. 82-56. - Dates due and delinquency; penalty.
(a) All business tax receipts shall be sold by the appropriate tax collector beginning July 1 of each year, are due
and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If
September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day
following September 30. Business tax receipt that are not renewed when due and payable are delinquent and
subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent
penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may
not exceed 25 percent of the local business tax for the delinquent establishment. The City Commission, by
resolution, may grant a partial or full waiver of the delinquency penalty.
(b) Any person who engages in or manages any business, occupation, or profession without first obtaining a
business tax receipt, is subject to a penalty of 25 percent of the tax 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 chapter, 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 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
$250.00.
Sec. 82-57. - Penalty for chapter violation.
The penalties and revocation provisions of F.S. ch. 205, relating to business tax receipts are incorporated
herein by this reference. Persons to be found in violation of any section of this chapter, where no specific penalty
is provided in F.S. ch. 205, or this article, shall be subject to the provisions under chapter 2, article VI, division 2,
regarding the codes enforcement and other remedies and enforcement actions afforded to the city by law and
equity.
Secs. 82-58-82-81. - Reserved.
SECTION 2. CONFLICTS. If any ordinance or part thereof is in conflict herewith, this Ordinance
shall control to the extent of the conflict.
SECTION 3: CODIFICATION. Section 1 of this Ordinance shall be codified; and any sections,
subsection, paragraph, or subparagraph may be renumbered or re -lettered as appropriate and
to accomplish the intent of this Ordinance.
SECTION 4: SEVERABILITY. The provisions of this Ordinance are declared to be separable and if
any section, paragraph, sentence or word of this Ordinance or the application thereto any
person or circumstance is held invalid, that invalidity shall not affect other sections or words or
applications of this Ordinance. If any part of this Ordinance is found to be preempted or
otherwise superseded, the remainder shall nevertheless be given full force and effect to the
extent permitted by the severance of such preempted or superseded part.
Ordinance No. 20-2180
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SECTION 5: This Ordinance shall take effect immediately upon its adoption. The tax schedule
set forth in Section 82-43, as amended by this Ordinance, will be effective for the fiscal year
beginning October 1, 2020 and thereafter.
FIRST READING: May 4, 2020
SECOND READING AND ADOPTION: May 18, 2020
PASSED AND ADOPTED THIS 18th DAY OF MAY, 2020
MATTHEW MORGAN, MAYOR
ATTEST:
MICHELLE LONGO, CIVIC, FCRM
CITY CLERK
Approved as to form and legality for the use and reliance of the City of Longwood, Florida, only.
DA IELW.MT5GF1,ZffYXTTORNEY
Ordinance No. 20-2180
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