Ordinance 2007-51
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M I- Mt\\ ORDINANCE NO. 2007-51
i \\.t~ g ORDINANCE OF COLLIER COUNTY, FLORIDA, RELATING
<""C>-.9C"$, l.,o1J 0 FLORIDA'S LOCAL BUSINESS TAX ACT; PROVIDING FOR
C't>2'€zz't\ A CHANGE OF NAME FROM LOCAL OCCUPATIONAL LICENSE
TO LOCAL BUSINESS TAX; PROVIDING FOR LOCAL
BUSINESS TAX; DEFINITIONS; DUE DATES AND PENALTIES
FOR DELINQUENCY, TRANSFERS, SALES OR DELIVERY OF
VEHICLES; REPORTING OF FICTITIOUS NAME
REGISTRATION; FALSE STATEMENT ON APPLICATION AND
DISPLAY OF LOCAL BUSINESS TAX RECEIPT; DISPOSITION
OF TAXES COLLECTED AND COUNTY'S DISCRETION TO
EXPEND TAX REVENUES; SUSPENSION AND REVOCATION
OF LOCAL BUSINESS TAX RECEIPT; STATUTES OF
LIMITATIONS; ADDITIONAL LOCAL BUSINESS TAXES AND
COLLECTION AFTER CERTAIN PAYMENTS; PROHIBITING
NON-STATE LOTTERY AND GAMBLING; EXEMPTIONS FOR
THE AGED, DISABLED INDIVIDUALS AND WIDOWS WITH
MINOR CHILDREN, EXCEPTIONS; EXEMPTIONS FOR
DISABLED VETERANS OR THEIR UN-REMARRIED SPOUSES;
EXEMPTIONS FOR FARM, GROVE, HORTICULTURAL,
FLORICULTURAL, TROPICAL, PISCICULTURAL, AND
TROPICAL FISH FARM PRODUCTS; EXEMPTIONS FOR
RELIGIOUS TENENTS; EXEMPTIONS FOR SALE OF SCHOOL
ATHLETIC RELATED ITEMS; SALES FROM VEHICLES BY
LICENSED FISH DEALERS; EXEMPTIONS FOR PROVIDERS
OF ADVERTISING SPACE ON MOTOR VEHICLE OR VESSEL;
AMUSEMENT DEVICES; HOTELS, APARTMENT HOTELS,
MOTELS, ETC.; CEMETERIES, MAUSOLEUMS; CIRCUSES,
TRAVELING SHOWS, TENT SHOWS, SIDE SHOWS;
TRAVELING MEDICINE SHOWS; CAFES, RESTAURANTS AND
OTHER EATING ESTABLISHMENTS; CONTRACTING; DANCE
HALLS, VARIETY EXHIBITIONS, ETC.; ELECTRIC POWER
PLANTS, GAS PLANTS, COMMUNITY TELEVISION ANTENNA
COMPANIES; EMIGRANT AND LABOR AGENTS;
FORTUNETELLERS, CLAIRVOYANTS, AND ASTROLOGERS;
COUNTY PERMIT REQUIRED; INSURANCE ADJUSTERS;
JUNK DEALERS, LOCAL BUSINESS TAX REQUIREMENTS,
PENALTY; LIQUEFIED PETROLEUM GAS, DISTRIBUTORS,
INSTALLERS AND MANUFACTURERS; MANUFACTURING,
PROCESSING, QUARRYING AND MINING; MISCELLANEOUS
OCCUPATIONS, PROFESSIONS OR OTHER BUSINESSES;
ENTERPRISE lONES; MOVING PICTURE SHOWS, THEATERS
AND DRIVE-IN THEATERS; PAWNBROKERS; PERMANENT
EXHIBITS; PROFESSIONS, BUSINESSES, AND OCCUPA-
TIONS; SERVICE BUSINESSES; RETAIL STORE
BUSINESSES; TELEPHONE SYSTEM, LOCAL EXCHANGE
TELEPHONE SERVICE, PAY TELEPHONE SERVICE; TRADING
IN INTANGIBLE PERSONAL PROPERTY; TRADING IN
TANGIBLE PERSONAL PROPERTY; FIREWORKS; VENDING
MACHINES; WATER COMPANIES AND SEWAGE DISPOSAL
COMPANIES; FARMER'S MARKETS, FLEA MARKETS WHERE
INDIVIDUALS SELL FROM STALLS; LAWN MAINTENANCE,
LANDSCAPING RESTRICTED CONTRACTOR, LANDSCAPING
UNLIMITED CONTRACTOR; PROVIDING COMMISSION FOR
THE TAX COLLECTOR; DOING BUSINESS WITH CUBA;
ADDITIONAL RESTRICTIONS ON REQUIRING LOCAL
BUSINESS TAXES, PROOF REQUIRED; PROVIDING FOR
REPEAL OF COLLIER COUNTY ORDINANCE NO. 81-42, AS
AMENDED; PROVIDING FOR CONFLICT AND
SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE
OF LAWS AND ORDINANCES OF COLLIER COUNTY; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, pursuant to Chapter 205, Florida Statutes, Collier County
adopted Ordinance No. 81-42, as amended, then titled the "Local Occupational
License Tax Ordinance;" and
WHEREAS, to prevent misunderstandings about the issuance of what was
until recently called an "occupational license," the State of Florida enacted House
Bill No. 1269 to change the term "local occupational license" to "local business
tax;" and
WHEREAS, on March 27, 2007, the Board of County Commissioners
approved the adoption of this Ordinance to change "local occupational license
tax" to "local business tax" throughout this Ordinance; and
WHEREAS, this Ordinance clarifies and updates many of the former
Ordinance's provisions, but makes no substantive changes, including no change
to any of the prior occupational license tax amounts and no reclassification to
any business, profession or occupation.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, that:
SECTION ONE: Local Business Tax.
A. The Board of County Commissioners hereby adopts its "Local Business
Tax Ordinance." The primary purpose of this Article is to change all prior
ordinance references to "local occupational license" to read "local business tax,"
and to change all prior references to "license" to "receipt" to comply with
recently amended Chapter 205, Florida Statutes.
B. No person shall engage in or manage any business, profession or
occupation anywhere in Collier County, including within municipalities, for which
a local business tax is required by this Article unless the required local business
tax receipt shall have been issued by the Collier County Tax Collector or in some
instances, the Tax Collector in another Florida County. A separate receipt shall
be required for each geographic location (situs) of the respective business,
profession or occupation. The tax receipt shall be issued to each person upon
the Tax Collector's receipt of the applicable local business tax and upon
compliance with other applicable requirements.
C. Nothing in this Article shall be construed to exempt any person from any
other required permit, license, certificate or other permission required by law,
rule or regulation, or by any applicable Collier County ordinance, rule or
regulation. Violations of this Article shall be prosecuted in accordance with the
proviSions of Section THREE herein.
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SECTION TWO: Definitions.
A. In addition to the definitions in Section 205.022, Florida Statutes, the
following words, terms and phrases used in this Article shall have the meanings
ascribed to them unless the context clearly indicates a different meaning:
B. For purposes of this Article, Business, Profession and Occupation
does not include customary religious, charitable or educational activities of not-
for-profit religious, not-for-profit charitable or not-for-profit educational
institutions, which are more particularly defined as follows:
(1) Religious institutions means churches, ecclesiastical, or
denominational organizations, or established places for worship at which
not-for-profit religious services and such activities are regularly
conducted and carried on, and also including church cemeteries.
(2) Educational institutions means state tax supported or parochial,
church or not-for-profit private schools, colleges or universities
conducting regular classes and courses of study required for
accreditation by, or membership in, the Southern Association of Colleges
and Schools, the Department of Education, or the Florida Council of
Independent Schools. Not-for-profit libraries, art galleries or museums
open to the public are defined herein as educational institutions and are
therefore eligible for the applicable exemptions from these local business
taxes.
(3) Charitable institutions means only not-for-profit entities operating
facilities in Collier County at which are provided charitable services, a
reasonable percentage of which services are without cost to those
persons unable to pay.
C. Applicant means a person applying for a local business tax receipt.
Article means this Ordinance.
Charitable or benevolent purpose means the activities of a person
conducted for the benefit of an indefinite number of individuals to bring them
under the influence of education or religion, relieve them from disease, suffering
or constraint, assist them in establishing themselves in life, or to erect or
maintain publiC works.
Classification means the method by which one person, or a group of
persons, is identified by size or type, or both.
Department means the Florida Department of Revenue.
Enterprise Zone means an area designated as an enterprise zone
pursuant to Section 290.0065, Florida Statutes, which Section expires on the
date specified in Section 290.016, Florida Statutes, for the expiration of the
Florida Enterprise Zone Act (which is currently scheduled for December 31,22015).
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Individual means human being.
Local Business tax means taxes charged and the method by which the
Tax Collector grants the privilege of engaging in or managing any business,
profession, or occupation within all incorporated and all unincorporated areas in
Collier County. This tax does not include any fees or other charges paid to any
board, commission or officer for a permit, registration, examination or inspection,
and unless otherwise provided by law, such fee or charge is deemed to be
regulatory, and in addition to but not in lieu of any local business tax required by
this Article.
Local entertainer means an entertainer who is a permanent resident
of, or who maintains a permanent place of business in, Collier County.
Local governing authority means the Board of County Commissioners
of Collier County.
Occupational License, where used in any other Collier County
ordinances shall be deemed to mean "local business tax receipt."
Person means any individual, person, firm, partnership, corporation,
association, joint venture, syndicate or other entity; also executor, administrator,
trustee, or other group or combination acting as a unit, association, estate, trust,
business trust, trustee, executor, administrator, receiver, or other fiduciary, and
all other business groups or combinations; and includes the singular or plural as
the context allows.
Piscicultural means breeding, rearing and/or transplantation of fish by
artificial means.
Receipt or Local Business Tax Receipt, or Tax Receipt means the
document issued by the Tax Collector which bears the words "Local Business Tax
Receipt" and which evidences that the person in whose name such receipt is
issued has complied with the provisions of this Article relating to local business
taxes with respect to the respective taxed situs or taxed individual.
Tax means local business tax collected by the Collier County Tax Collector
except to the extent that the context clearly indicates a different Tax Collector.
Tax Collector means the Collier County Tax Collector and all authorized
delegates unless the context requires reference to a Tax Collector in another
Florida county.
Taxpayer means any person liable to pay local business taxes required
by this Article; also any agent required to file and pay any such required local
business tax or taxes hereunder; and/or the heirs, successors, assignees or
transferees of any such person or person's representative.F
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SECTION THREE: Local Business Taxes; Due Date and Penalties for
Delinquency; Transfers; Sales or Delivery of
Vehicles (Not Separate Situs).
A. All local business tax receipts shall be issued under this Article by the Tax
Collector beginning July 1 of each year, due and payable on September 30th of
each year except as otherwise provided by law, and shall expire on September
30th of the succeeding year. If September 30 falls on a weekend or holiday, the
tax shall expire on or before the first working day following the weekend or
holiday.
B. Those tax receipts not renewed by October 31 of the respective year
shall be deemed to be delinquent and be subject to a delinquency penalty of ten
percent (10%) for the month of October, plus an additional five percent (5%)
penalty for each month of delinquency thereafter until paid in full; however, the
total delinquency penalty shall not exceed twenty-five percent (25%) of the local
business tax levy for the respective delinquent taxpayer. In addition to this
penalty, the Tax Collector shall be entitled to the following collection cost fees,
based on such original tax plus penalty, which shall be collected from the
delinquent local business taxpayer at the same time of payment of the tax and
associated penalty:
$9.99 or less. . . . $2.00
$10.00--19.99. . . $4.00
$20.00--29.99 . . . $6.00
$30.00--39.99 . . . $8.00
$40.00 or more. ..$10.00
C. Any person who engages in or manages any business, occupation or
profession without first obtaining a required tax receipt is subject to a penalty of
twenty-five percent (25%) of the tax due, in addition to any other penalty
provided by law or ordinance.
D. Any person who is not required to pay a local business tax for the
respective situs during the first half of that tax year may be issued a receipt
during the second half of that tax year upon payment of one-half (1/2) the tax
amount for that tax year.
E. Any person who engages in or manages any business, occupation or
profession covered by this Article but does not pay the required tax to the Tax
Collector within one hundred fifty (150) days after the initial written notice that
such tax is due, and the person does not obtain the required tax receipt, is
subject to civil actions and penalties, including court costs, reasonable attorney's
fees, additional administrative costs incurred as a result of any such collection
efforts by the Tax Collector, including the collection cost fee described in
Subsection B, above, and also the twenty-five percent (25%) penalty in addition
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to any other penalty provided by law or ordinance, and also an additional penalty
of up to $250.
F. It shall be the duty of each person taking over or purchasing a then
existing business, profession or occupation that is required to be taxed under this
Article, to notify the Tax Collector within thirty (30) days of the take over or
purchase, and upon failure to do so that person may be deemed guilty of a
misdemeanor, and upon conviction thereof in a court of law shall be subject to
the penalties as provided for in this Article.
G. All tax receipts may be transferred to a new owner with the written
approval of the Tax Collector and, upon the presentation of a new application
and payment of a transfer fee of up to ten percent of the tax, but no less than
$3.00 nor more than $25.00, proVided there is a bona fide sale or transfer of the
business, profession or occupation. The new owner must present to the Tax
Collector such evidence and the original tax receipt for the applied-for transfer
with a written request for the transfer. With the approval of the Tax Collector,
that receipt may be transferred from one geographic location in Collier County to
another geographic location within Collier County. Such transferred tax receipt
shall have the same force and effect and for the same period of time as the
original receipt.
H. Vehicles used by any person tax receipted under this Article for the sale
and delivery of tangible personal property at either wholesale or retail from that
person's place of business on which a tax has been paid, shall not be construed
to be separate places (situs) of business, occupation or profession, and a tax
may not be levied by the Tax Collector on such vehicles or upon the vehicles
operators thereof.
I. Local business tax receipts obtained by the commission of fraud upon the
Tax Collector are void. Any person who has fraudulently obtained such receipt,
or who has fraudulently received any transfer of such receipt issued to another,
and has thereafter engaged in any business, occupation or profession requiring a
receipt under color of law is subject to enforcement for in lawfully engaging in a
business, occupation or profession without having acquired the required local
business tax receipt.
SECTION FOUR: Issuance of a Local Business Tax Receipt; False
Statement on Application; Display of a Local
Business Tax Receipt; Report of Fictitious Name
Registration.
A. No local business tax receipt shall be issued except upon written
application to the Tax Collector by or on behalf of the person applying for the
same. The Tax Collector, before issuing a local business tax receipt based whOlly
or in part upon capacity, number of individuals employed, or any other specified
relevant factors, shall require the person applying for such tax receipt to file a
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statement giving full and complete information relative to the capacity, number
of individuals employed, and the other specified relevant factors, as is the case.
No such receipt shall be issued unless the applicant provides the applicant's
federal identification number or the applicant's social security number. The
applications and statements required by this Section shall be retained as a part
of the Tax Collector's records.
B. Any individual applying to the Tax Collector for a tax receipt based upon
capacity, number of persons employed, or any other specified relevant factors,
and the person makes a false statement of capacity, number of persons
employed and/or other relevant factors, shall be deemed guilty of a
misdemeanor and may also be otherwise punished as provided for in Section
THREE, above.
C. The Tax Collector shall make a duplicate of each tax receipt issued. Each
issued receipt shall be displayed conspicuously at the associated place of
business, occupation or profession, and be displayed in such a manner as to be
open to the view of the public and be subject to the inspection of all duly
authorized Collier County officer and/or other authorized officers. Each business,
occupation or profession that fails to continuously and conspicuously display the
tax receipt shall be subject to the payment of an additional (second) local
business tax for engaging in or managing the business or occupation for which
the original local business tax receipt was obtained, including seasonal retailers
under Section FORTY-TWO, herein.
D. As a prerequisite to being issued a local business tax receipt under
this Article or transferring such receipt, the applicant or new owner must present
to the Tax Collector:
(1) A copy of the applicant's or new owner's current fictitious name
registration issued by the Florida Division of Corporations of the Secretary of
State; or
(2) A written statement signed by the applicant or by the new owner that
sets forth the reason(s) that the applicant, or the new owner, need not comply
with Florida's Fictitious Name Act (Section 865.09, Florida Statutes).
SECTION FIVE: Disposition of Taxes Collected; County's Discretion to
Expend these Tax Revenues to Fund a Comprehensive
Economic Development Strategy.
A. The Tax Collector shall retain all business tax revenues collected from
businesses, professions or occupations with places of business located in
unincorporated Collier County except to the extent, if any, that the municipal
apportionment per Paragraph B, below, results that some of those tax revenues
from unincorporated Collier County be sent by the Tax Collector to one or more
such municipality.
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B. All local business tax revenues collected by the Tax Collector with
regard to the situs of a business, profession or occupation within a municipality
shall be revenue-apportioned between the unincorporated area of Collier County
and each such municipality (wherein the Tax Collector is then collecting local
business tax revenues) by applying the following ratio: Divide the population of
each such municipality by the total population of Collier County. The Tax
Collector can retain costs of collection of the tax revenues with regard to each
such municipality and/or with regard to unincorporated Collier County. Within
fifteen (15) days of each month that local business tax revenues are received by
the Tax Collector, each such municipality's apportioned revenues shall be sent by
the Tax Collector to the governing authority of each such municipality, and the
balance of the tax revenues (minus the Tax Collector's costs of collection with
regard to unincorporated Collier County if such costs are retained by the Tax
Collector) shall be sent to the governing authority of the County. "Population"
means the latest official population estimate that has then been certified under
Section 186.901, Florida Statutes.
C. The local business tax revenues collected under this Article and sent to
the County by the Tax Collector may be expended by the County to implement
and oversee a comprehensive economic development strategy by any or all of
the following: advertising, promotional activities, sales techniques, or marketing
techniques.
SECTION SIX: Suspension or Revocation of Local Business Tax Receipt.
A. A local business tax receipt may be suspended or revoked by the Tax
Collector upon one or more of the following grounds:
(1) The applicable application to the Tax Collector contains a
misrepresentation or omits any material fact(s);
(2) The tax receipt issued under this Article is violating any provision in
this Article or in any other Collier County ordinance or law of Florida for the
protection of the public health, safety or welfare, and it is determined by the Tax
Collector or by a court of law that the tax receipt issued to such person is or will
be detrimental to the publiC health, safety or welfare; or
(3) A person tax receipted under this Article is convicted of a Florida
crime or a Collier County ordinance violation that involves moral turpitude, and
such crime or ordinance violation was committed within or related to the course
of a tax receipt activity in Collier County.
B. Prior to the suspension or revocation of a tax receipt under this Section,
the Tax Collector shall in writing notify the person of the grounds for such
anticipated suspension or revocation and the right of such person to request a
hearing. Procedures for notices and hearings may be prescribed by the Board of
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County Commissioners by Resolution under the authority of Chapter 205, Florida
Statutes.
C. It shall constitute a violation of this Article for any person to continue to
engage in a business, profession or occupation that requires a tax receipt under
this Article during any part of the term for which such receipt has been
suspended or revoked. The Tax Collector may prevent such activity by Court
injunction or other lawful means in addition to the remedies in Section THREE,
above.
SECTION SEVEN: Tax Collection, Statute of Limitation; Additional Local
Business Taxes; Collection after Certain Payments.
A. Whenever the Tax Collector annually, for two (2) or more consecutive
years, shall have received the local business taxes and fees tendered by persons,
or local business tax receipts delivered to the person for the operation and
conduct by the holder thereof of the place(s) of business or store(s) therein
designated, no such officer or agency shall thereafter prohibit the operation of
such places of business or stores thereunder, nor issue or enforce any warrant
against the holder of such tax receipt or any other person, or upon the property
of such person for any additional taxes, penalties, interest or related costs for
such place (or places) under Chapter 205, Florida Statutes, under which such tax
receipts were issued, but limited to the time periods covered by such tax
receipts; nor shall any right of action of any nature exist or proceedings of any
nature be had or taken for any additional then past local business taxes for such
places of business or stores for said past two (2) years for which such receipts
were issued.
B. Time Limitations Regarding Collecting Overdue Local Business Tax.
Whenever any tax required by this Article is to be paid to the Tax Collector shall
remain unpaid after its due date for a period of three (3) years, no action may be
commenced to enforce the payment of such three (3) year delinquent tax or any
penalty or interest that may be due thereon.
SECTION EIGHT: Lottery and Gambling Not Authorized.
No provision of this Article shall be construed to authorize gambling or the
operation of a lottery.
SECTION NINE: Exemptions Allowed for Aged, Disabled Individuals;
Widows with Minor Children; Exceptions.
A. All disabled individuals who are then physically incapable of manual
labor, all widows with minor dependents, and individuals who are sixty-five (65)
years of age or older, each such individual who has not more than one (1)
employee or one (1) helper, and the disabled individual uses only his or her own
capital not in excess of $1,000, may engage in any lawful business, occupation,
or profession in Collier County without being required to pay a local business tax.
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This disabled individual tax exemption shall be allowed only subject to a
certificate from a Florida licensed physician stating the nature and extent of the
individual's disability and that such individual is incapable of manual labor. The
exemption claimed by a widow with minor dependents, or by an individual over
sixty-five (65) years of age, written proof of the claimed basis to the respective
exemption shall be delivered to the Tax Collector. Any individual entitled to the
claimed exemption, upon application and furnishing of the said required proof to
the Tax Collector, shall be issued a local business tax receipt which shall have
plainly stamped or written across the face thereof that such receipt is issued
under this paragraph, and the reason for the exemption (disabled individual,
widow with dependants, or individuals 65 years of age or older with not more
than one (1) employee or one (1) helper and only his or her own capital of
$1,000 or less) shall be written thereon.
B. Nothing in this Article exempts any person from the obligation to pay any
amount required by law for the issuance of a license to sell intoxicating liquors
malt, beer, wine other vinous beverage, or for the operation of any slot machine,
punchboard, or any other gaming or gambling device. In addition, this
exemption shall not apply to business included in Sections TWENlY-THREE,
TWENlY-SIX or TWENlY-SEVEN, herein below.
SECTION TEN: Exemptions Allowed for Disabled Veterans, or His or
Her Un-Remarried Spouses.
A. Any bona fide permanent resident elector of Florida who served as an
officer or enlisted individual in the Armed Forces of the United States, or the
National Guard, or the United States Coast Guard, Coast Guard Reserve, or any
temporary member thereof, who was reassigned by the Air Force, Army, Navy,
Coast Guard or Marines to active duty during any war, declared or undeclared,
armed conflict, etc., and who has been honorably discharged from such service,
and who at the time of his or her application for a local business tax receipt is
disabled from performing manual labor shall, upon sufficient identification and
proof of being a permanent resident elector in Florida, and upon production of
an honorable discharge from such service of the United States, shall be granted
a tax receipt to engage in any lawful business, occupation or profession in Collier
County which may be carried on mainly through the personal efforts of the tax
receipt holder as a means of livelihood and for which the receipt does not exceed
the sum of $50.00 for each such situs in Collier County without payment of any
local business tax otherwise provided for by law; or shall be entitled to an
exemption of $50.00 on any such tax receipt when the Tax Collector issued tax
receipt for such business, occupation or profession is more than $50.00.
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B. When such person applies for a receipt to conduct any business,
occupation or profession for which the local business tax exceeds $50.00, the
remainder of such tax in excess of $50.00 shall be paid in cash.
C. If the disabled veteran has been certificated to operate only one (1)
vehicle for hire by the Collier County Public Vehicle Advisory Committee, that
individual shall be issued a local business tax receipt for that vehicle for hire
without paying the local business tax.
D. Such receipt shall be marked across the face "Veterans Exempt Receipt"
- "Not Transferable." The proof may be made by establishing to the satisfaction
of the Tax Collector by means of a 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 (10%) or more; or
(2) A letter signed by a Florida physician who personally knows the
applicant states that the applicant is physically disabled from performing manual
labor as a means of his or her livelihood; or
(3) A certificate from the veteran's service officer of Collier County
attesting the fact that the applicant is disabled and applying this Section, in the
Officer's opinion, is entitled to receive a tax receipt; or
(4) A pension certificate issued to him or her by the United States by
reason of such physical disability; or
(5) Such other reasonable proof as may be requested by the Tax
Collector to establish the fact that the applicant is a disabled veteran.
D. The unremarried spouse of a deceased disabled veteran is entitled to the
same exemption as the disabled veteran.
SECTION ELEVEN: Farm, Grove, HorticUltural, Floricultural, Tropical
Piscicultural Cultural and Tropical Fish Farm
Products.
A. All farm, grove, horticultural, floricultural, tropical piscicultural cultural, or
tropical fish farm products and products manufactured from any of the same,
(except intoxicating liquors beer, malt, wine or other vinous beverage), shall be
exempt from a local business tax when the same is being offered for sale (or
being sold) by the farmer or grower producing said products. The management
of wholesale farmers produce markets shall have the right to pay a tax of
$200.00 and such payment shall entitle such produce market's stall tenants to
deal in agricultural and horticultural products without obtaining individual local
business tax receipts.
B. Every person, other than a not-for-profit cooperative association,
engaged in the business of packing, processing, or canning agricultural products
not grown by him or her, for each respective situs of business in Collier County,
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shall pay a local business tax of $15.00 plus $3.00 for each five (5) persons
employed at the respective situs of such business in Collier County; provided,
however, that the this tax shall not exceed a cumulative total of $100.00.
SECTION TWELVE: Religious Tenets; Exemption.
This Article does not require payment of a local business tax for practicing
religious tenets of any church.
SECTION THIRTEEN: Sale of Athletic Related Items at the School by its
Students; Exemptions.
College and high school students, subject to approval from the athletic
association or authority of such student's school, may sell pennants, badges,
sports insignia and/or sports novelties of their respected school situs without a
local business tax receipt to engage in sales of such items.
SECTION FOURTEEN: Sales from Vehicles by Licensed Fish Dealers.
Any individual then holding a fresh or salt water fish dealer's license to sell
at wholesale or retail shall be entitled to sell fish caught by him or her in Collier
County by selling the same, or offering same for sale, only direct to consumers
from vehicles in Collier County are not required to acquire a local business tax
receipt.
SECTION FIFTEEN: Providers of Advertising Space on a Motor Vehicle
or Vessel.
Every person renting, leasing or otherwise providing to any third party for
profit any advertising space in or on any car, bus, truck or other motor vehicle,
or vessel, shall pay a local business tax of $3.00 for each such car, bus, truck or
other motor vehicle, or vessel, owned by or leased or rented to such person.
Nothing in this Article shall be construed to authorize any such advertising.
SECTION SIXTEEN: Amusement Devices.
A. Every person who operates for a profit any recreational device,
contrivance, facility, game, or amusement device not otherwise licensed
pursuant to any Florida law, shall pay a local business tax to the Tax Collector in
the amount of $15.00 on each such recreational device, contrivance, facility,
game or amusement device located in Collier County.
B. Any person who operates in Collier County any of the above items for
profit under the sponsorship of a merchant, or under the sponsorship of a
shopping center or a merchant's association, or under the sponsorship of a
charitable, religious or education institution, shall be taxed under this Section.
The tax receipt shall be good for one location (Situs) only; however, the receipt
may return to the same location during the same tax year without obtaining an
additional tax receipt for that situs but shall pay the Tax Collector for each
additional device, contrivance, facility, game, or amusement, if any.
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C. Each such item taxed by the Tax Collector pursuant to this Section shall
display in a prominent place on each such item a proper sticker or decal,
supplied by the Tax Collector, showing that the tax for each such item has been
paid for that tax year.
SECTION SEVENTEEN: Hotel, Apartment Hotel, Motel, Etc., as Defined
in Chapter 509, Florida Statutes.
A. Every person engaged in Collier County in the business of renting
accommodations, as defined in Chapter 509, Florida Statutes, shall pay for each
respective place of business (situs) the amount of $1.50 for each such rental
unit. No place of business shall pay less than $15.00 for such local business tax
receipt. The maximum total tax for the rental units at one (1) situs shall not
exceed $1,000.00. The unit count to be used in this Section shall be the same
as used by the Florida Division of Hotels and Restaurants of the Department of
Business Regulation under Chapter 509, Florida Statutes.
B. The Tax Collector shall not issue a tax receipt to any business coming
under the provisions of this Section until a license has been procured for such
place of business in Collier County from the Florida Division of Hotels and
Restaurants of the Department of Business Regulation under Chapter 509,
Florida Statutes.
SECTION EIGHTEEN: Cemeteries, MaUSOleums, Etc.
Every person engaged in the business of operating a for-profit cemetery,
mausoleum or similar place or institution in Collier County shall shall pay a local
business tax of $100.00 in the situs.
SECTION NINETEEN: Circus, Traveling Show, Tent Show, Etc.; Side
Show.
A. Each traveling show of any kind, including circus, exhibition, amusement
enterprise, carnival, rodeo, game of skill or test of skill, riding device, dramatic
repertoire, and other show, amusement and any exhibition giving performance
under tent (or temporary structure of any kind) in Collier County, whether such
tent or temporary structure is covered or uncovered, shall pay a local business
tax of $100.00 for each day of any such activity.
B. For the purposes of Subsection A, above, the game, riding device or
other show charging the highest admission fee shall be considered the main
show in determining the correct sum of the applicable local business tax. When
there is more than one such show and all charge the same admission, anyone of
the same may be considered to be the main show.
C. Any of the activities covered by this Section that have paid the tax
provided for in Subsection A, shall be allowed to operate a side show upon the
payment of a tax of $30.00 for each day of operation of the side show. Any
concession, riding device, game or exhibition of any kind shall be considered to
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be a side show, and taxes shall be levied upon each such side show provided the
tax has been paid for the main show, and both tax receipts are to be issued to
the same party (applicant) and for the same day(s).
D. These taxes shall be collected for each day that any admission fee at the
situs is charged, provided that an annual local business tax receipt may be issued
to any of such show or exhibition noted in this Section if such show or exhibition
is permanently located at one (1) situs in Collier County, upon payment of six (6)
times the full amount of the daily local business tax; however, a tax receipt
issued under this Section shall be good for the situs for which it the receipt was
originally issued for that tax year, and the Tax Collector shall so state in writing
on the face of each such tax receipt.
E. Exempt from this Section are each public fair, public exposition and
public exhibit held by a bona fide not-for-profit organization. Such "not-for-profit
organizations" are:
(1) Church and/or ecumenical diocese; or
(2) Not-for-profit organization recognized by Florida; proof of tax exempt
status must be provided (Florida tax exemption number).
F. When a not-for-profit organization sponsors a private, profit-making
show, circus, rodeo or other event listed in Subsection A, above, a maximum tax
of $150.00 shall be charged by the Tax Collector to the operator or owner of
such private, profit-making enterprise for the issuance of such tax receipt, which
receipt shall expire after seven (7) calendar days of the effective date of such
receipt. For purposes of this Section a sponsor, is defined as a not-for-profit
organization that works in conjunction with, or facilitates the appearance of, or
assumes responsibility for, a private profit-making show, circus, rodeo or other
similar for-profit event.
SECTION TWENTY: Traveling Medicine Shows.
In addition to each required license, the Collier County local business tax is
$75.00 for each day traveling medicine show if any entertainment is given
incidental to or as a part of any effort to sell any product at the situs.
SECTION TWENTY-ONE: Cafes, Restaurants and other Eating
Establishments.
Each person engaged in the business of operating a restaurant, cafe, snack
bar, take-out food service, dining room, drive-in eating situs, or other public
eating place in Collier County, whether or not operated in conjunction with some
other line of business except dining room(s) in a licensed public lodging
establishment, shall pay a local business tax based on the number of individuals
for whom the respective business situs has seats and/or other seating
accommodations for the service or consumption of food at anyone time, by
applying the following schedule:
14
(1) 1--30 seats. . . $30.00
(2) 31--74 seats... $60.00
(3) 75--149 seats. . . $90.00
(4) 150 or more seats. . . $120.00
(5) Establishments offering take-out service. . . $30.00
(6) Establishments offering curb service. . . $30.00
(7) Establishments offering catering service. . . $50.00
The tax required by this schedule shall be in addition to the applicable tax
required by (1) through (4) in the schedule; however, the aggregate
(cumulative) taxes charged any public food establishment under (1) through (7)
above shall not exceed $200.00.
SECTION TWENTY-TWO: Contracting.
A. Each person who has a situs in Collier County that requires such person
to be issued a local business tax receipt from the Tax COllector, and who
contracts or subcontracts to construct, alter, repair, dismantle or demolish
buildings, roads, bridges, viaducts, sewers, or water or gas mains, must obtain a
license as a contractor as otherwise required by Florida law, rule or regulation, or
by Collier County ordinance, rule or regulation. The tax shall be determined by
the maximum number of individuals actually employed, or to be employed by,
such person during the tax year in Collier County, at the following rates:
Emolovees Tax
(1) For 1-- 10 . .. $18.00
(2) For 11-- 20 . . . $36.00
(3) For 21-- 30 . . . $54.00
(4) For 31-- 40 . . . $72.00
(5) For 41-- 50 . . . $90.00
(6) For 51--100 . . . $225.00
(7) For 100--150. . . $337.50
(8) For 151--200 . . . $450.00
(9) For 201 or more employees. . . $468.75
B. In determining the number of individuals employed, all principals shall
also be deemed to be employees.
SECTION TWENTY-THREE: Dance Halls, Variety Exhibitions, Etc.
A. Every person who in Collier County operates any place for profit where
dancing is permitted, or where entertainment is provided for a fee or other
charge to any patrons such as variety program or exhibition, shall pay a local
business tax of $100.00. This tax shall be in addition to any license(s) required
by law, and the operation of such a place as herein described shall not be
construed to be incidental to any other business, occupation or profession;
provided, that a tax receipt may be issued for one (1) night only upon the
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payment of $67.00, and in such event the Tax Collector shall write across that
tax receipt the words, "Good for one night only;" however, this Section shall not
apply to hotels or motels of fifty (50) taxed units or more and having paid the
tax as provided for in Section SEVENTEEN, above.
B. Exempted from the proviSions of this Section are:
(1) Variety exhibition conducted or exhibited in a motion picture
theater, stage theater, or drive-in theater in Collier County, and which pays
the annual local business tax as provided in Section THIRIY-FOUR.
(2) Any traveling variety show or band (musical group or troupe) in
Collier County that performs under the control of a charitable or fraternal
organization, and the organization puts on the show on its own account and
pays the show or band a fixed compensation (not paid on a percentage
basis).
(3) Local cultural or concert music organization or professional or
artists' organization that puts on such exhibition in Collier County under the
auspices of such local cultural or concert music organization.
(4) Educational institution and off-campus professional talent when
employed or sponsored by such institution for student entertainment, such
as sports event, musical concert, dance band or dramatic production, when
such activities are produced or conducted in Collier County under the
auspices of such educational institution.
(5) Traveling show put on in Collier County by local merchant where no
admission is charged either directly or by increasing the price of items sold
to any individual viewing such show.
(6) Dance or variety entertainment performed in Collier County by local
performer(s) and all proceeds of which are promptly and directly given to
one or more charities.
(7) Any dance held by any group of private individuals who hold square
dances or square dance competitions in Collier County only for recreation
and not-for-profit, and provided the only charge made is to cover the square
dance's actual expenses incurred by the person(s) sponsoring the square
dance or square dance competition.
SECTION TWENTY-FOUR: Electric Power Plants, Gas Plants, Community
Television Antenna Companies.
A. Every person engaged in the business of furnishing electric power, gas,
or community television antenna service for a profit in Collier County shall pay a
local business tax of $100.00; provided, however, each business engaged in a
utility franchised by Collier County for which a franchise fee is paid shall pay a
local business tax of $67.00.
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B. The following shall be exempt from the local business tax provided for in
this Section:
(1) Any such business then serving less than twenty-five (25) customers;
and
(2) Municipal corporation, governmental, or quaSi-governmental entity
that owns and operates its own electric power plant or its own gas plant.
SECTION TWENTY-FIVE: Emigrant or Labor Agents.
A. A person shall be entitled to obtain an "emigrant agent" local business
tax receipt in Collier County upon payment to the Tax Collector the local business
tax of $100.00.
B. No person shall carry on the business of an emigrant agent in Collier
County without first obtaining a tax receipt therefor from the Tax Collector in
which any emigrant is to be solicited.
C. "Emigrant agent" means any person engaged in hiring laborers or
soliciting emigrants in Collier County to be employed beyond the geographic
limits of Collier County. This Section shall not apply to the United States
Employment Service, the War Manpower Commission, the Division of Labor and
Employment Opportunities of the Department of Commerce of the United States,
or to any other such state or federal agency.
SECTION TWENTY-SIX: Fortunetellers, Clairvoyants, Etc.
Every fortuneteller, clairvoyant, palmist, phrenologist, character reader,
spirit medium, mental healer, or individuals in Collier County engaged in any
activity of a similar nature shall pay a local business tax of $100.00.
SECTION TWENTY-SEVEN: AstrOlogers.
Every astrologer and every other individual whose business, profeSSion or
occupation is to allege divine the supposed influence of the stars and planets on
human affairs or terrestrial events by the position and aspects of such planets or
stars, shall pay a local business tax of $60.00.
SECTION TWENTY-EIGHT: County Permit Required.
No local business tax receipt to engage in any occupation specified in
Section TWENTY-SIX or Section TWENTY-SEVEN, above, shall be issued to any
person unless:
(1) The applicant individual shall have been a resident of Collier County
for at least six (6) consecutive months preceding that application to the Tax
Collector;
(2) The applicant individual shall establish good moral character by
written statement or Affidavit from five (5) reputable residents of Collier County;
and
(3) The application, including a recent photograph of the applicant, shall
be presented to the Tax Collector with the application and the application's
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required exhibits, all of which shall become a permanent part of the Tax
Collector's application file.
SECTION TWENTY-NINE: Insurance Adjusters.
All individuals acting as insurance adjusters and operating in Collier County
shall pay to the Tax Collector a local business tax of $15.00. This Section shall
not apply to insurance agents.
SECTION THIRTY: Junk Dealers; Local Business Tax Requirements;
Penalty.
A. The following words, terms and phrases when used in this Section shall
have the meanings ascribed to them except to the extent, if any, the context
clearly indicates a different meaning:
(1) Junk means old scrap metal, rope, rag, battery, paper, trash,
rubber, debris, waste; junked, dismantled or wrecked automobiles or parts
thereof; iron, steel and other scrap ferrous or nonferrous material.
(2) Junk dealer means any person who in Collier County engages in
storing, keeping, buying or selling junk.
(3) Junkyard means a situs that is maintained, operated or used for
storing, keeping, buying or selling junk or for the maintenance or operation of an
automobile graveyard, garbage dump or sanitary fill.
(4) Metals involves steel, iron, copper, brass or bronze.
(5) Scrap metal processing plant means a situs in Collier County
maintaining or operating machinery or equipment that is used to process scrap
metal or other metal to specifications prescribed by, and for sale to a mill or
foundry.
(6) Scrap metal processor means a person maintaining and operating a
scrap metal processing plant.
B. Every person engaged in business in Collier County as a scrap metal
processor shall pay a local business tax of $100.00.
C. Every person engaged in business as a junk dealer in Collier County shall
pay a local business tax of $100.00.
D. Required Bill of Sale and Other Records. Every person in Collier County
as a junk dealer or scrap metal processor who, when purchasing metals, shall
keep a bill of sale signed by each such item's seller, and a copy of such bill of
sale shall be given to the item's seller. The bill of sale shall reflect the quality
and quantity of all metals purchased, the seller's name and address, the license
number of the seller's vehicle conveying such metals, and the number of the
seller's driver's license, irrespective of the state of issue. These records shall be
maintained for a period of not less than three hundred and sixty-five (365) days
and shall be subject to inspection by any law enforcement officer commissioned
as such in Florida or as otherwise then required by law.
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SECTION THIRTY-ONE:
Liquefied Petroleum Gas; Distributors,
Installers and Manufacturers.
Each person who deals in liquefied petroleum gas, either as a distributor,
installer or manufacturer and who operates in Collier County shall pay the
following local business taxes to the Tax Collector; however, such persons shall
be exempt from the provisions of Section TWENTY-TWO and TWENTY-FOUR:
(1) Manufacture of appliances and equipment for use of liquefied
petroleum gas shall pay a tax of $100.00.
(2) Installation of equipment to be used with liquefied petroleum gas shall
pay a tax of $50.00.
(3) Dealer in liquefied petroleum gas or in appliances and equipment for
use of such gas, or installation of such appliances and equipment, shall pay a tax
of $100.00.
SECTION THIRTY-TWO:
ManUfacturing, Processing, Quarrying and
Mining.
A. Every person engaged in manufacturing, processing, quarrying or mining
in Collier County shall obtain a local business tax receipt in the amount
determined by the maximum number of individuals actually employed, or to be
employed during the respective tax year at the following rates:
(1) 1--10 employees. .. $30.00
(2) 11--20 employees. . . $60.00
(3) 21--30 employees. . . $90.00
(4) 31--40 employees. . . $120.00
(5) 41--50 employees. . . $180.00
(6) 51 or more employees. . . $225.00
In determining the number of individuals employed, all principals shall be
deemed to be employees.
B. No such tax shall be required under this Section if the manufacturing,
processing, quarrying or mining is incidental to and a part of some other
business classification on the same situs for which a local business tax is required
and has been paid for that tax year.
SECTION THIRTY-THREE: Miscellaneous Occupations, Professions or
Businesses Not Otherwise Referenced in
this Article; Enterprise Zones.
A. Every person engaged in the operation of any non-exempt business,
occupation, or profeSSion at a situs in Collier County of a sort that a local
business tax can be properly required under this Article and such business,
occupation or profession cannot reasonably be classified within any applicable
taxing category or classification in this Article, shall pay a local business tax of
$100.00.
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B. This Article grants no exemption or partial exemption regarding local
business taxes to any business, occupation or profession located within any
enterprise zone.
SECTION THIRTY-FOUR: Moving Picture Shows, Theaters and Drive-In
Theaters.
A. Owner, manager or lessor of theater or hall employing traveling troupe,
theatrical, operatic or minstrel, giving performances in a building, structure or
other area fitted for such purposes; or moving picture shows giving exhibitions in
a building, structure or area permanently used for such purposes; or drive-in
theater, shall be allowed to give as many performances or exhibitions in such
building, theater or area as desired, subject to payment of the following local
business tax:
(1) In a municipality of 20,000 inhabitants or more: $450.00 per tax
year.
(2) In a municipality of less than 20,000 and more than 15,000: $337.50
per tax year.
(3) In a municipality of less than 15,000 and more than 10,000: $225.00
per tax year.
(4) In a municipality of less than 10,000 and more than 5,000: $150.00
per tax year.
(5) In a municipality of less than 5,000 inhabitants: $30.00 per tax year.
B. Whenever any moving picture show, theater or drive-in theater is located
wholly within unincorporated Collier County, the tax shall be based on the
population of the municipality measured by a straight line from the situs of the
building, structure or area that is nearest to the nearest geographic boundary of
the respective municipality.
SECTION THIRTY-FIVE: Pawnbrokers; Reports to Sheriff; Penalty.
A. Every person engaged in business as a pawnbroker in Collier County
shall pay a local business tax of $100.00 for each situs.
B. Pawnbrokers shall keep a complete and true record of all transactions,
showing from whom each article of their stock (inventory) was purchased or
pledged and the date of each such acquisition transaction, and also the date of
sale and to whom each such article is sold. These records shall at all times be
subject to the inspection of all duly authorized individuals and/or law
enforcement officers.
C. Each pawnbrOker in Collier County shall make monthly written reports to
the Collier County Sheriffs Office, containing monthly summaries of the
information required to be retained pursuant to Subsection B, above. Any
person failing to make such reports shall be subject to the penalties provided in
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Section THREE. Forms for the preparation of such reports shall be prescribed
and furnished by the Sheriff's Office.
SECTION THIRTY-SIX: Permanent Exhibits.
A person who operates for a profit a permanent exhibit in Collier County
shall pay a local business tax of $100.00 for each such exhibit provided the
exhibit is not conducted at a situs for which the situs local business tax has been
paid to the Tax Collector for that tax year.
SECTION THIRTY-SEVEN: Professions, Businesses, Occupations.
A. Every individual engaged in the practice of a profession and who offers
his or her service either directly or indirectly to the public for a consideration,
whether or not such endeavor be regulated by law, shall pay an individual local
business tax of $30.00 for the privilege of practicing such profession in Collier
County.
B. Every person engaged in a profession, business, or occupation regulated
by law where licensing and qualification standards are required, may be required
by the Tax Collector to display and exhibit to the Tax Collector the respective
professional license for that current tax year prior to such Tax Collector issuing
an individual professional local business tax receipt.
C. A tax shall not be required from the individual where the individual,
although individually licensed by law under a regulatory statute, is prohibited
from engaging in such profession, business or occupation unless and always
under immediate and direct supervision of another individual who has been
issued his or her individual tax receipt. As for one (1) example, this provision
does not exempt individual cosmetologists from his or her obligation to pay for
such individual's local business tax receipt from the Tax Collector.
D. Every person who operates a branch office or any professional
corporation that operates an office in Collier County in which a profession is
practiced shall obtain a local business tax receipt for each such building,
structure, office or other internal unit therein in which the business, occupation
or profession is practiced, such as, for example, a law firm.
E. Every bank shall pay a of $100.00 for each central office situs and for
each bank branch office situs.
SECTION THIRTY-EIGHT: "Service" Businesses.
A. Every person engaged in any business (not occupation or profession) in
Collier County as owner, agent, or otherwise, that performs any service in return
for a consideration, shall pay a local business tax based on the maximum
number of individuals employed, or maximum employees to be employed during
that tax year, in the following amounts:
(1) Owner with no employees. . . $10.00
(2) 1-- 5 employees. . . $22.00
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(3) 6--10 employees. . . $54.00
(4) 11--15 employees. . . $80.00
(5) 16--20 employees. . . $112.00
(6) 21 or more employees. . . $150.00
B. This provision does not exempt service departments of merchandising
and other lines of business from the tax required by this Section, except gasoline
service stations with four (4) or more individuals there engaged in the
performance of a service to customers for a separate consideration at the
respective situs, such as vehicle repairs, etc.
C. In determining the number of persons employed, all principals shall be
deemed to be employees.
SECTION THIRTY-NINE: Retail Store Businesses.
A. For the privilege of conducting, engaging in or carrying on the business
of a retailer, each such situs operated within Collier County shall be subject to an
annual local business tax of $30.00.
B. The following words, terms and phrases in this Section shall have the
meanings ascribed to them below, except if the context clearly indicates a
different meaning:
(1) Retailer includes every situs engaged in the business of making
sales at retail. Situs includes concessions, offices, stalls, and all other subpart
business at the greater situs. See Section FORTY-ONE, below.
(2) Retail sale or sale at retail means any sale to a consumer or other
person in the form of tangible personal property for any purpose other than for
resale; provided that no such sale shall be a "retail sale" (a) if the goods, wares,
and merchandise are sold in wholesale quantities and at wholesale prices and by
licensed wholesale dealers under standing orders and/or through outside
salesmen (as distinguished from sales of small packages at retail prices); or (b)
are sold in wholesale quantities and at wholesale prices to any governmental
institution, governmental subdivision or governmental agency.
C. The term "retailer" shall exclude bulk plants, and filling stations engaging
principally in the sale of gasoline and other petroleum products; ice dealers
engaging principally in the sale of ice; manufacturing plant or bakery and
processing plant selling only products manufactured or processed at the situs; or
restaurant, cafe, cafeteria, hotel and liquor store; proVided however that where
food or intoxicating liquor, malt, beer, wine or other vinous beverage is sold in
connection with the principal business and only incidental thereto, said principal
business shall not be exempt from the tax imposed herein. Incidental sales not
otherwise excepted in this Section made by a licensed wholesaler to consumers
at wholesale prices are not retail sales unless such sales exceed five percent
(5%) of such wholesaler's total sale price for the specific sales transaction.
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SECTION FORTY: Telephone System; Local Exchange Telephone
Service; Pay Telephone Service.
A. Every person engaged in the business of owning or operating a
telephone system in Collier County for profit shall pay a local business tax
according to the following schedule:
(1) Up to the first 1,000 phones or instruments: $0.15 for each phone or
instrument operated or installed;
(2) For 1,000 up to 1,999: $0.12 for each such phone or instrument
operated or installed; and
(3) On all phones or instruments greater than 2,000: $0.09 for each
such phone or instrument operated or installed.
B. An additional sum of 25 percent (25%) of the amount determined by the
above formula shall be added to determine the total amount of the tax to be
paid by the respective operator of the respective telephone system in Collier
County.
C. Local Exchange Telephone Service; Pay Telephone Service. A person
engaged in the business of providing local exchange telephone service or a pay
telephone service in a municipality or in the unincorporated area of Collier
County and who pays such tax under the category designated for telephone
companies, or a pay telephone service proVider certified pursuant to Section
364.3375, Florida Statutes, is deemed to have but one (1) situs of business in
Collier County. Pay telephone service providers shall not be assessed a local
business tax on a per-instrument or per phone basis.
FORTY-ONE: Trading, Etc., in Intangible Personal Property.
A. Each person engaged in the business of trading, bartering, buying,
lending or selling only intangible personal property, whether as owner, agent,
broker or otherwise, shall pay a local business tax of $75.00 for each such place
(situs) of business in Collier County.
B. No local business tax shall be required under this Section where the
trading, bartering, buying, lending or selling is incidental to and a part of some
other business classification at the respective situs upon which such tax is
imposed by this Article, or by Florida law, and has been paid with respect to that
situs for that tax year.
SECTION FORTY-TWO: Trading, Etc. in Tangible Personal Property;
Fireworks, Seasonal Retailers.
A. Every person engaged in the business of trading, bartering, serving, or
selling tangible personal property, as owner, agent, broker, or otherwise, shall
pay a local business tax of $30.00 which tax payment shall entitle the person to
maintain one (1) such business situs in Collier County, stationary or movable,
and shall pay $30.00 for each additional such business situs in Collier County, if
23
any; provided that this tax for each bulk plant or depot of wholesale dealers in
petroleum products shall be $75.00; however, vehicles used by any person for
the sale and delivery of tangible personal property at wholesale from such
person's established place of business on which a tax has been paid to the Tax
Collector for that tax year is not a separate place of business, and no such tax
shall be levied on such vehicles or upon the operators thereof.
B. No local business tax shall be required under this Section where the
trading, buying, bartering, serving or selling of tangible personal property is a
necessary incident of some other business classification for which such tax is
paid for such situs for that tax year, and such activity is carried on at the situs of
the person taxed under such other classification, nor shall this Section apply to
any person engaged in the sale of motor vehicles or principally in the sale at
retail of gasoline and other petroleum products in Collier County, all of which are
classified elsewhere in this Article.
C. Fireworks; Seasonal Retailers.
(1) Chapter 791, Florida Statutes, applies to this Article, including its
definitions. The Tax Collector shall not issue any local business tax receipt to
any manufacturer, distributor, wholesaler, retailer or seasonal retailer until the
applicant for a tax receipt presents to the Collier County Tax Collector a copy of
the applicant's registration certificate for that tax year issued by the Division of
the State Fire Marshall of the Department of Financial Services (the "Division").
(2) "Seasonal retailer" means each person selling sparklers, novelties or
trick noisemakers at retail in Collier County from June 20 through July 5 and/or
from December 10 through January 2. Chapter 791, Florida Statutes, bars
seasonal retailers from selling, bartering, or otherwise conveying any firework,
including any explosive compound.
(3) As mandated by Section 791.02, Rorida Statutes, each seasonal retailer
applicant for a tax receipt shall provide proof to the Tax Collector that all
sparklers, novelties and trick noisemakers ("items") were obtained by the
applicant from a manufacturer, distributor or wholesaler duly then registered
with the Division for that year.
(4) Each seasonal retailer, at every situs in Collier County where any item is
to be sold, bartered or otherwise conveyed, shall keep a copy of the invoices or
other proofs of such purchases from each Florida registered manufacturer,
distributor or wholesaler that sold those items to the applicant, and which
invoices or other written proOfs of such purchases specify the registration
certificate number issued by the Division to each such manufacturer, distributor
or wholesaler, and which invoices or written proOfs also list the specific items
covered by each such invoice or other written proof of purchase.
24
(5) At all times open for business in Collier County, each seasonal retailer
shall conspicuously exhibit a copy of a tax receipt and currently issued Division
registration certificate at each such situs in Collier County.
SECTION FORTY-THREE: Vending Machines.
A. The following words, terms and phrases, when used in this Section, shall
have the meanings ascribed to them herein except to the extent the context
clearly indicates a different meaning:
(1) Laundry equipment means any equipment needed for the operation
of a coin-operated laundry, including washer, dryer, pressing or ironing machine;
also soap, bleach or laundry bag dispensing machine.
(2) Merchandise vending machines means any machine, contrivance or
device that is set in motion or operates by insertion of a coin, token or paper
currency, and which dispenses merchandise without the necessity of replenishing
the device after each such motion or operation.
(3) Merchandise vending machine operator means each person who or
that operates for a profit thirty-five (35) or more merchandise vending
machines.
(4) Service vending machine means any machine, contrivance or device
that operates by insertion of a coin, token, or paper currency, and which
dispenses a service and/or amusement.
(5) Service vending machine operator means each person who or that
operates for a profit thirty-five (35) or more service vending machines.
B. Each person who or that operates for a profit, or allows to be operated
for a profit, in the person's place of business or on the person's property, any
above vending machine shall pay a local business tax according to the following
schedule unless excepted as specified in Subsection C, below:
(1) Merchandise vending machines: $15.00 for each such machine;
provided that when any merchandise vending machine is located in and operated
at a place of business for which a license has been duly issued only for trading,
buying, bartering, serving or selling tangible personal property under this Article,
the machine tax thereon shall be $6.00 for each such machine.
(2) Merchandise vending machine operators: $100.00 for the privilege
of engaging in such business in Collier County, plus an annual tax of $1.50 for
each such machine.
(3) Service vending machines: $15.00 for each such machine.
(4) Service vending machine operators, $100.00 for the privilege of
engaging in such business in Collier County, plus an annual tax of $3.60 for each
such machine.
(5) Laundry equipment: $1.50 for each item of laundry equipment.
25
(6) Coin-operated radio, television or similar coin-operated device
installed at a situs providing housing accommodations to the traveling public:
$21.00 for each coin-operated radio, television set, vibrating mattress or similar
device installed in some or all guest rooms in the hotel, tourist home, tourist
court, rooming house or other business providing housing accommodations to
the traveling public, plus an annual tax of $0.50 for each such item or device.
(7) Penny, nickel, dime, quarter, 50<1: or paper currency vending
machines: $1.50 for each such machine.
C. The following vending machines and lockers are exempt from these
taxes:
(1) All that dispense only United States postage stamps, unadulterated
Florida produced citrus juices, or newspapers.
(2) All located in licensed places of business in Collier County and which
dispenses only nuts, citrus juices or any other food products, including candy or
soft drink.
(3) Coin-operated parcel-checking locker and toilet lock used for the
convenience of the public in a bus station, airport, depot, hotel, boardinghouse,
restaurant, restroom, or amusement park including water park.
D. A proper sticker or decal showing that the tax has been paid for each
such machine must be displayed at a prominent place on each such machine.
E. If the Tax Collector finds that any such vending machine, locker or toilet
lock required to be taxed under this Section is being operated without a then
current valid tax receipt sticker or decal being affixed thereto, the Tax Collector
shall promptly attach to such item a notice of delinquent local business tax.
Such notice shall specify that any individual, other than as authorized by the Tax
Collector, who removes such notice, and/or any individual who removes any
money from such "noticed" item before the unpaid taxes have been paid shall be
subject to prosecution and punishment pursuant to Section THREE of this Article.
SECTION FORTY-FOUR: Water Companies and Sewage Disposal
Companies.
A. Every person engaged in the business of operating a water company or
sewage disposal company in a municipality in Collier County shall pay the
following local business taxes based upon the municipality's population according
to the then latest official decennial census:
26
Franchised by Collier County, Unfranchised
Franchised Fee Paid
(I) 40,000 or more $450.00 $562.50
(2) 30,000--39,999 300.00 450.00
(3) 20,000--29,999 150.00 225.00
(4) 10,000--19,999 112.00 168.75
(5) 5,000-- 9,999 75.00 150.00
(6) 3,000-- 4,999 37.50 75.00
(7) 1,000-- 2,999 22.50 45.00
(8) 999 or less 15.00 30.00
B. For the purpose of this Section, any person furnishing water or sewage
disposal service for profit in such municipality is a water company or sewage
disposal company; provided, however, that a person who has wells or sewage
disposals for private use and who serves less than twenty-six (26) neighbors with
such water or sewage disposal service is exempt from these taxes.
C. Each water plant or sewage disposal system owned by or operated by a
municipality is exempt from these taxes.
SECTION FORTY-FIVE: Farmers' Markets, Flea Markets, Etc., Where
Individuals Sell from Stalls.
A. In lieu of the local business tax required under Section THIRTY-THREE,
above, for operators of farmers' markets or flea markets, and the tax required to
be paid by individuals under Section FORTY-TWO, above, the operator of the
business may elect to purchase a tax receipt for $100.00 plus an additional $6.00
for each dealer within the farmers' market situs, or within the flea market situs,
for the maximum of dealers to be operating at the respective situs at anyone (1)
time during that tax year. The maximum tax applicable to such farmers' market
or such flea market situs under this Section shall be $600.00 in each local
business tax year.
B. If goods or services are sold from non-adjacent stalls in the farmers'
market situs, or the flea market situs, not under the direction of a single owner,
renter or operator at the farmers' market or the flea market situs, an annual tax
of $30.00 shall be paid for each such non-adjacent stall, subject to the $600.00
limitation above.
27
SECTION FORTY-SIX: Lawn Maintenance, Landscaping Restricted
Contractor, Landscaping Unlimited Contractor.
Each separate business situs in Collier County that engages in lawn
maintenance, landscaping restricted contracting, or landscaping unlimited
contracting, shall pay local business taxes to the Tax Collector as follows:
(1) Owner only - no employee. . . $10.00
(2) 1 to 10 employees. . . $18.00
(3) More than 10 employees. . . $20.00
SECTION FORTY-SEVEN: Commission for Tax Collector.
The Tax Collector shall receive as a commission, fifteen percent (15%) of
the total local business tax collected and for issuing the local business tax
receipts.
SECTION FORTY-EIGHT: Doing Business with Cuba
The Tax Collector shall not issue to an applicant a local business tax receipt
if the person, or the person's parent company, is then doing business with Cuba,
and the Tax Collector may revoke an already issued receipt and shall refuse to
renew such receipt for doing business with Cuba.
SECTION FOURTY-NINE: Restrictions to ReqUire Local Business Taxes;
Proof Required.
A. Contractors Regulated by the Department of Business and
Professional Regulation. If any person engaging in or managing a business,
profession, or occupation then regulated by the Florida Department of Business
and Professional Regulation, and such person has then paid a local business tax
for the then current tax year to another county or to any municipality in Florida
where the person's permanent business location or branch office is maintained,
and that person does not have a taxable situs in Collier County, the Tax Collector
shall not levy such a tax upon such person for performing work or services on a
temporary or transitory basis in Collier County.
B. Mobile Home Dealers and Manufacturers. The Tax Collector may
not require a licensed mobile home dealer or a licensed mobile home
manufacturer, or any employee of either, who performs set up operations as
defined in Section 320.822, Florida Statutes, to pay a local business tax to
engage in such set-up operations in Collier County; however, pursuant to
Subsection 320.8249(12), Florida Statutes, each such dealer, manufacturer or
installer must obtain a tax receipt from the Tax Collector for each permanent
business situs, and permanent branch office situs in Collier County. The
applicable tax for dealers is $30.00 for each such situs. For manufacturers at
each such situs, the tax is:
(1) 1 to 10 employees ... $30.00
(2) 11 to 20 employees ... $60.00
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(3) 21 to 30 employees ... $90.00
(4) 31 to 40 employees ... $120.00
(5) 41 to 50 employees ... $180.00
(6) 50 or more employees ... $225.00
C. Required to Exhibit Florida Department of Business and
Professional Regulation Certificates, etc. Pursuant to Section 205.194,
Florida Statutes.
(1) Any person applying for a local business tax receipt to practice any
profession then regulated by the Florida Department of Business and
Professional Regulation, or by any board or commission thereof, may be required
to exhibit to the Tax Collector a then active Florida certificate, registration, or
license, or a copy of the same before a local business tax receipt may be issued,
but only such persons applying for the first time for such a receipt need exhibit
such certification, registration, or license; and
(2) The Florida Department of Business and Professional Regulation will,
by July 1 of each year, supply to the Collier County Tax Collector a then current
list of professions it regulates plus information regarding those persons for whom
receipts should not be renewed due to suspension, revocation, or inactivation of
such person's state license, certificate, or registrations; and the Tax Collector
shall not renew such tax receipt unless and until such person exhibits to the Tax
Collector a then active state certificate, registration or license. The applicable
tax is $30.00 for each such situs for the tax year.
D. Pharmacies and Pharmacists. Section 205.196, Florida Statutes,
proVides that the Tax Collector shall not issue a local business tax receipt to
operate a pharmacy unless the applicant produces a then current permit issued
to such applicant by the Florida Board of Pharmacy; however, no such is required
to practice the profession of pharmacy in Collier County. The applied tax is
$30.00 for each such situs for the tax year.
E. Assisted Living Facilities. Section 205.1965, Florida Statutes, bars
the Tax Collector from issuing a tax receipt for operation of an assisted living
facility pursuant to Chapter 429, Florida Statutes, without first ascertaining that
the applicant is then licensed by the Agency for Health Care Administration to
operate such facility at such situs in Collier County. The applied tax is $30.00 for
each such situs for the tax year. Section SEVENTEEN, above, does not apply to
assisted living facility units even if rented.
F. Pest Control Businesses. Section 205.1967, Florida Statutes, bars the
Tax Collector from issuing a tax receipt to any pest control business under
Chapter 482, Florida Statutes, unless a then current license has been procured
from the Florida Department of Agriculture and Consumer Services for each such
respective situs in Collier County. Upon presentation by the applicant of the
29
requisite licenses issued by the Department and subject to payment of the
required tax, a tax receipt shall be issued by the Tax Collector to the applicant.
The applied tax is based upon the number of employees per situs:
(1) Owner only... $10.00
(2) 1 to 5 employees ... $22.00
(3) 6 to 10 employees ... $54.00
(4) 11 to 15 employees ... $80.00
(5) 16 to 20 employees ... $112.00
(6) 21 or more employees ... $150.00
G. Health Studios. Section 205.1969, Florida Statutes, bars the Tax
Collector from issuing or renewing a local business tax receipt for the operation
of a health studio pursuant to Sections 501.012 through 501.019, Florida
Statutes, or for operation of a ballroom dance studio pursuant to Section
501.143, Florida Statutes, unless such person exhibits to the Tax Collector a then
current license, registration, or letter of exemption from the Florida Department
of Agriculture and Consumer Services. The tax is $30.00 for each such situs for
the tax year.
H. Sellers of Travel. Section 205.1971, Florida Statutes, bars the Tax
Collector from issuing or renewing a tax receipt to engage in business as a seller
of travel pursuant to Part XI of Chapter 559, Florida Statutes, unless such person
first exhibits to the Tax Collector that applicant's current registration (or letter of
exemption) from the Florida Department of Agriculture and Consumer Services.
The applied tax is based upon the number of employees per situs:
(1) Owner only... $10.00
(2) 1 to 5 employees ... $22.00
(3) 6 to 10 employees ... $54.00
(4) 11 to 15 employees ... $80.00
(5) 16 to 20 employees ... $112.00
(6) 21 or more employees ... $150.00
I. Telemarketing Business. Section 205.1973, Florida Statutes, bars the
Tax Collector from issuing or reviewing a tax receipt for the operation of a
telemarketing business under Sections 501.604 and 501.608, Florida Statutes,
unless such person first exhibits to the Tax Collector the applicant's current
license, registration, (or then current affidavit of exemption) from the Florida
Department of Agriculture and Consumer Services. The applied tax is $30.00 for
each such situs for the tax year.
J. Household Moving Services. Section 205.1975, Florida Statutes, bars
the Tax Collector from issuing or renewing a tax receipt for the operation of a
mover, or moving broker, under Chapter 507, Florida Statutes, unless the person
first exhibits the applicant's then current registration issued by the Florida
30
Department of Agriculture and Consumer Services. The applied tax is based on
number of employees per situs:
(1) Owner only... $10.00
(2) 1 to 5 employees ... $22.00
(3) 6 to 10 employees ... $54.00
(4) 11 to 15 employees ... $80.00
(5) 16 to 20 employees ... $112.00
(6) 21 or more employees ... $150.00
SECTION FIFTY: Repeal of Ordinance No. 81-42, as Amended.
Collier County Ordinance No. 81-42, as amended, is hereby repealed in it
entirety.
SECTION FIFTY-ONE: Conflict and Severability.
In the event this Ordinance conflicts with any other ordinance of Collier
County or other applicable law, the more restrictive shall apply. If any phrase or
portion of this Ordinance is held invalid or unconstitutional by any court of
competent jurisdiction, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the validity of the
remaining portion.
SECTION FIFTY-TWO: Inclusion in the Code of Laws and Ordinances.
The provisions of this Ordinance shall become and be made a part of the Code
of Laws and Ordinances of Collier County, Florida. The sections of the Ordinances
may be renumbered or relettered to accomplish such, and the word "ordinance"
may be changed to "section," "article," or any other appropriate word.
SECTION FIFTY-THREE: Effective Date.
This Ordinance shall take effect upon filing with the Florida Department of
State.
PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier
County, Florida this 26th day of June , 2007.
AlTEST:
DWIGHT E. BROCK, Clerk
l. ' " e 'i'/~'.'(:
~. '~.....,.....-_.~.-.'c ~,\lithc
. , z .
- ., - . Oep;#y Clerk
-. Att.stU. to Ch41f'IIIR ,
':a1 ~atUl"e onl ~
Approved as to form and
legal sufficiency:
-- !) I
J ,^" ~ {C~ it l--------
Thoma C. Palme},
Assistant County Attorney
BOARD OF COUNlY COMMISSIONERS
OF COLLIER COUNlY, FLORIDA
BY'~
JAME COLI: I I A, Chairman
31
This ordinance filed with the
~ary of State's Offi~ the~
day of <..1 L<-~, d{J.:.>'-t-
and acknowledgement of that
filing received this ~ day
of J ~ t.-cc'1- .
y ~\'t',{~
~puty Cter1c
STATE OF FLORIDA)
COUNTY OF COLLIER}
I, DWIGHT E. BROCK, Clerk of Courts in and for the
Twentieth Judicial Circuit, Collier County, Florida, do
hereby certify that the foregoing is a true and correct
copy of:
ORDINANCE 2007-51
Which was adopted by the Board of County Commissioners
on the 26th day of June, 2007, during Regular Session.
WITNESS my hand and the official seal of the Board of
County Commissioners of Collier County, Florida, this 27th
day of June, 2007.
DWIGHT E. BROCK
Clerk of Courts and'Cl€rk
Ex-officio to Board''Of "
County Commissioners
.;
(\ OlLl~(\
\~~
, By: Teresa
Deputy
R,C0'Si~e }:C
Polaski,
Clerk