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Ordinance 2007-51 0.6678910 'I-'?>" 11~ " 'J: ,,~ /- i;> ff \'J\\.~ ~ 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. 2 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). 3 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 4 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 5 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 6 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. 7 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 8 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. 9 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. 10 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, 11 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. 12 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 13 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 15 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. 16 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 17 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. 18 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. 19 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 20 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 21 (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. 22 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 28 (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