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

2. 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”

3. 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

4. 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 , Florida Statutes (civil action, penalties, court costs, attorney fees )

5. Ordinance Amending Local Business Tax Board Action Requested
Approval of an Ordinance pertaining to local business taxes in Orange County, Florida; deleting Section and amending Section 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