20-2185 Amending the Longwood City Code Chapter 82 "Taxation", Article II "Business Tax receipts"ORDINANCE NO. 20-2185
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 REPLACE THE TAX SCHEDULE ADOPTED BY ORDINANCE 20-
2180; AND PROVIDING FOR CONFLICTS, CODIFICATION, SEVERABILITY AND EFFECTIVE DATE.
WHEREAS, on May 4, 2020, the City adopted Ordinance No 20-2180 to update the City's
local business tax schedule based upon the recommendations of the City's equity study
commission that recommended approval to the fee schedule at their April 15, 2020 meeting;
WHEREAS, due to the prolonged economic effects of the novel coronavirus (a disease
now known as COVID-19), the City Commission desires to give further financial relief to
existing local businesses by amending the business tax schedule.
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 are rtrirk^^.A are deletions; words that are underlined are additions; with Section 82-43 replacing
the version of Section 82-83 in Ordinance 20-2180 in its entirety, Articles, Sections, Subsections and
Provisions not referenced in this ordinance are not modified):
ARTICLE II. - BUSINESS TAX RECEIPTS
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 (reduced to $10 for renewals) by the person applying for the
same, and it shall be the duty of the 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.
(b) Any sign, advertisement, social media post,_building occupancy, directory or website 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
Ordinance No. 20-2185
1 OF 7
(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. 82-43. - 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
Accounting, Administrative or Agency
Offices, Bookkeeping, General Office,
$70
Income Tax Preparation, Insurance Office,
Secretarial or Clerical Service, Title
Company, Title Insurance
2. Adult Entertainment
Adult Video/Novelty/Bookstore, Adult
Motion Picture Theater, Adult Performance
$925
Establishment, any Motel/Hotel that
advertises such Adult Presentation
3. Animal Kennel/Hospital
$70
Kennel, Training
4. Auction House
$375
5. Automatic Teller (ATM or Debit Machine)
$150
6. Automobiles, New
New Car Agency, New Truck or Sports
$200
Vehicles, Boat Sales
7. Automobiles, Used
$300
Used Car Agency, Brokers or Distributors
8. Automobiles, Repair
Mechanical Repair, Body Shop, Retreading
$70
or Vulcanizing Shop
9. Bottling Works
$70
Bottled Gas Distributor, LP Gas
10. Broadcasting Radio or Television
$70
11. Christmas Tree Lots
$150 + $100 cleaning deposit
12. Circus and Carnivals
$200
13. Clairvoyant, Fortuneteller, Astrologers, or
$400
Phrenologist
14. Coin/Debit/Credit-Operated Machines
Charged per machine
per site when located
$50/each
outside
15. Contractor, State License
$70
Construction, subcontractors
Ordinance No. 20-2185
2OF7
16. Distribution/Shipping & Receiving
Express Companies (Air/Rail/Ground),
Under 10,000 SF: $70
Hauling, Messenger Service, Pickup and
Over 10,000 SF: $150
Delivery
17. Entertainment Venue
Bowling alleys, concert venues, golf courses,
$100
miniature golf, skating rinks
18. Exempt
No fee
19. Farmers Produce Market (Wholesale)
In lieu of individual BTRs
$200
20. Financial Institutions
$200
Banks, Credit Unions
21. Fleet Vehicles (20T or greater)
$125/vehicle
22. Franchise and Regulated Utility Companies
$70
23. Fuel, Illuminating, Heating, Lubricating and
$150
Gasoline
24. Funeral Home, Cemetery
$70
25. Gasoline Filling Station
Store with less than 10 Pumps: $70
Store with more than 10 Pumps:
$150
26. Grocery Store
0 — 10,000 SF: $70
10,001 SF and larger: $200
27. Guns/Firearms, In -Store Gunsmith
$300
28. Hall for Hire
$100
29. Health Facility
0—10,000 SF: $70
Gym, Personal Training, Dance Studio
10,001 SF and larger: $150
30. Home Occupation
$50
31. Hospitals
10 beds or less
$70
Each additional room
$5
over 10
32. Hotels, Motels, Boarding Houses
$5/unit
Guesthouse (Bed &
$5/unit (min. of $50)
Breakfast)
Campground, Mobile
$5/space
Home Park
33. Import/Export
$70
34. Manufacturing
$70
Assembly, Commercial Laboratories,
Ordinance No. 20-2185
30F7
Fabrication, Machine Shop, Manufacturing,
Packing House, Processing (Including Food
and Dessert Items, Metal and Plastics),
Publishing Firm
35. Nursing Home
10 beds or less
$50
Additional Beds Over 10
$5/bed
36. Pari-mutuel Wagering
Per each day that park
mutuel wagering occurs,
assumed at 365 days
unless an affidavit
$50
reflecting a reduced
schedule is submitted
prior to August 1
37. Parking Lot (For Profit)
$70
38. Pawnshop
$180
39. Peddler Malls
1-25 booths - $70
26-49 booths - $100
Flea Market, inside only
>50 booths - $150
40. Personal Care
Barber Shops, Beauty Shops, Electrolysis
$70
Technician Nail Salons
41. Professional
Architect, Attorney, Auditor, Chemist,
Chiropractor, Chiropodist Consultant
$70
(Business), Engineer, Medical Doctor,
Podiatrist, Psychologist Veterinarian
42. Railroad Companies
$225
43. Real Estate Agency/Broker
Leasing & Property Management
$70
44. Repair Service
Furniture Repair, Upholsterers, Various
$70
Repair other than Vehicle Repair
45. Restaurants
No seats: $50
All types including bars, take-out, quick
service, formal and casual, ice cream and
1-50 seats: $60
51-200 seats: $70
coffee shops
Over 200 seats: $100
46. Retail/Wholesale Merchants
0-2000 SF: $60
Retail and wholesale merchants including
business to consumer and business to
2,001-10,000: $70
10,001— 20,000: $85
business, Medical/Dental Supplies and
Ordinance No. 20-2185
40F7
Equipment, Pharmacies
20,001 and above: $100
47. Schools
Barber or Beauty Schools, Day Care (For
<50 students: $70
Profit), Kindergartens, Nurseries, Schools
>50 students: $100
48. Services. Personal & Business
Advertising, Alarm Systems, Appraiser,
Artists, Bondsman, Carpenter, Carpet
Cleaning, Car Wash, Caterer, Check
Cashing, Collection Agency, Computer
Services, Court Reporter, Detective Agency,
Disc Jockey, Employment Agency, Film
Production, Exterminators, Drafting, Dry
$70
Cleaning, Land Developer, Laundry, Mail
and Message Center, Mortgage Company,
Loan Company, Pet Grooming,
Photographer, Print Shop, Promoter (Sports
Entertaiment) Surveying, Telephone
Answering Service, Travel Agency, Valet
Parking
49. Shooting Gallery
$70
50. Storage Warehouses/Dead Storage
$70
51. Storage Lots
General Equipment Storage, Junk Yard,
$140
Impound Lots, Salvage Yard
52. Telephone Solicitors/Telemarketing
$70
53. Theaters (Indoor and Outdoor Motion
$200
Picture
54. Unclassified Persons or Firms
$75
55. Vehicles for Hire
Ambulance Service, Armored Car Service,
$70
Limousines, Taxi Cabs, Towing/Wrecker
Service
56. Vehicle Rental Facility
$70
Automobiles, Truck, U-Haul, Heavy or Light
Rentals
Where the unit of measure is square feet, that relates to the size of the building or business area.
Sec. 82-55. - 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
Ordinance No. 20-2185
5OF7
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.
(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.
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. USAGE OF FY20 RATES. Every effort has been made to ensure that the
implementation of this tax schedule results in no rate increase to any existing business
compared to full year, on -time payment of the previous fee in FY20. If an instance is found
where that has occurred, the business will be able to submit evidence of such and after
verification, will be able to pay at the FY20 rate.
SECTION 5. REPLACE SECTION 82-43 TAX SCHEDULE ENTIRELY. Section 82-43 should replace the
previous version of Section 82-43 entirely from Ordinance 20-2180.
SECTION 5: 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.
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: August 3, 2020
SECOND READING AND ADOPTION: August 24, 2020
PASSED AND ADOPTED THIS 24th DAY OF AUGUST, 2020
Ordinance No. 20-2185
60F7
ATTEST:
MICHELLE LONGO, CIVIC, FCRM
CITY CLERK
Approved as to form and legality for the use anelia
D I L W.
Ordinance No. 20-2185
70F7
B
MATT MORGAN, MAYOR
ty of Longwood, Florida, only.
ATTORNEY