Ordinance Amending Local Business Tax Public Hearing before the Board of County Commissioners October 27, 2009

Background Chapter 25, Article III of Orange County Code Authorized by Chapter 205, Florida Statutes Levied on businesses, professions, occupations under rate structure with various classifications for different businesses Revenues: in FY 09 approx. $1.4 million Previously “Occupational License Tax”

Background 2006 Legislature Changed “occupational license tax” to “business tax” Clarified public misconception that the “occupational license” conferred professional licensure County conformed its code to Chapter 205

Current Ordinance Punishment for violation includes imprisonment for up to 60 days Proposed Amendments: Delete criminal penalties Clarify that local business tax is not a regulation or licensure of professions or businesses Conform penalties to Section 205.053, Florida Statutes (civil action, penalties, court costs, attorney fees )

Ordinance Amending Local Business Tax Board Action Requested Approval of an Ordinance pertaining to local business taxes in Orange County, Florida; deleting Section 25-52 and amending Section 25-53 of Article III of Chapter 25 of the Orange County Code to remove criminal penalties for violation; providing for severability; and providing for an effective date