Sec. 102-36. - Title.

This article shall be known as the Pasco County Occupational Licensing Tax Ordinance.

(Code 1970, § 16½-1; Ord. No. 75-06, § 1, 2-25-75)

Sec. 102-37. - Definitions.

The definitions in F.S. § 205.022, as now or subsequently amended, are adopted by reference. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Department means county tax collector.

Garage or yard sale means the sale of used personal property conducted at a home or residence. This does not include flea markets.

Local charity or charitable organization means the activities of a person conducted for the benefit of an indefinite number of persons to bring them under the influence of education or religion; relieve them of disease, suffering or constraint; assist them in establishing themselves in life; or to erect or maintain public works.

Local entertainer means an entertainer who is a permanent resident of or maintains a permanent place of business in this county.

(Code 1970, § 16½-2; Ord. No. 75-06, § 2, 2-25-75; Ord. No. 78-13, § 1, 3-8-78)

Cross reference— Definitions generally, § 1-2.

Sec. 102-38. - Penalty for violation.

Any person who violates this article shall, upon conviction, be punished as provided in section 1-6.

(Code 1970, § 16½-8(c); Ord. No. 75-06, § 8, 2-25-75; Ord. No. 82-28, § 1, 12-7-82)

Sec. 102-39. - Area embraced.

All territory within the legal boundaries of the county, including all incorporated and unincorporated areas, shall be embraced by this article.

(Code 1970, § 16½-13; Ord. No. 75-06, § 13, 2-25-75)

Sec. 102-40. - Investigations and inspections.

For the purposes of carrying out the requirements of this article, and all rules and regulations made pursuant to this article, those employees of the county designated by the county administrator are duly authorized and empowered by the board of county commissioners to investigate possible violations and inspect premises in order to determine whether necessary occupational licenses have been attained. The employees designated by the county administrator shall have the authority to investigate all alleged violations, to provide evidence to the state or county attorney's office relative to such violations and to testify on matters relating to this article or investigations conducted in accordance with this article.

(Code 1970, § 16½-8(b); Ord. No. 75-06, § 8, 2-25-75; Ord. No. 82-28, § 1, 12-7-82)

Sec. 102-41. - License required.

No person shall engage in or manage any business, profession or occupation within the limits of the county for which an occupational license is required by this article unless such person shall have procured a county license from the tax collector. Fees or licenses paid to any board, commission or officer for a permit, registration, examination or inspection shall be deemed to be regulatory and in addition to and not in lieu of any occupational license required by this article.

(Code 1970, § 16½-3; Ord. No. 75-06, § 3, 2-25-75)

State law reference— Authority to levy occupational license tax, F.S. § 205.042.

Sec. 102-42. - Disposition of taxes collected.

(a)

The revenues derived from the occupational license tax, exclusive of the costs of collection and any credit given for municipal license taxes, shall be apportioned between the unincorporated area of the county and the incorporated municipalities located therein by a ratio derived by dividing their respective populations by the population of the county according to the latest population estimates of the county planning commission.

(b)

The revenues so apportioned shall be sent to the governing authority of each municipality, according to its ratio, and to the board of county commissioners, according to the ratio of the unincorporated area, within 15 days following the month of receipt.

(c)

The tax collector shall report to the department monthly on forms prescribed and provided by the department the amount of tax received by class and the apportionment of such tax between the local governing authorities within this county.

(Code 1970, § 16½-4; Ord. No. 75-06, § 4, 2-25-75)

State law reference— Apportionment of tax, F.S. § 205.033(4), (5).

Sec. 102-43. - Term of license; delinquency; penalty for failure to obtain license.

(a)

No occupational license shall be issued for more than one year, and all licenses shall expire on September 30 of each year, except as otherwise provided by law. All licenses shall be sold by the county tax collector beginning September 1 of each year and shall be due and payable on October 1 of each year. Those licenses not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five-percent penalty for each month of delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25 percent of the occupational license tax for the delinquent establishment.

(b)

Any person engaging in or managing any business, profession or occupation without first obtaining a county occupational license, if required under this article, shall be subject to a penalty of 25 percent of the license tax determined to be due, in addition to any other penalty provided by law or this article.

(Code 1970, § 16½-5(a), (d); Ord. No. 75-06, § 5, 2-25-75)

State law reference— Similar provisions, F.S. §§ 205.043(1)(c), 205.053.

Sec. 102-44. - Transferability of license.

Every business license may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of $3.00 and presentation of the original license and evidence of the sale. Upon written request and presentation of the original license, any license may be transferred from one location to another location within this county upon payment of a transfer fee of $3.00.

(Code 1970, § 16½-5(b); Ord. No. 75-06, § 5, 2-25-75)

State law reference— Similar provisions, F.S. § 205.043(2), (3).

Sec. 102-45. - Notice of taking over or purchasing business.

Every person taking over or purchasing an existing business which is required to be licensed under this article shall notify the tax collector of the county within 30 days.

(Code 1970, § 16½-5(c); Ord. No. 75-06, § 5, 2-25-75)

Sec. 102-46. - Limitation on collection of additional taxes.

(a)

Whenever any authorized state, county or municipal officer or agency, annually, for two or more consecutive years, shall have received the taxes and fees tendered for a license delivered to the applicant for the operation and conduct by the holder thereof of the place of business or store therein designated, no such officer or agency shall thereafter prohibit the operation of such place of business or store thereunder or issue or enforce any warrant against the holder of such license or any other person or concern or the property of such holder or any other person or concern for any additional license taxes, penalties, interest or costs for such place of business or store under the law under which such license was issued, for the period comprehended by such license, nor shall any right of action of any nature exist or proceeding of any nature be had or taken for any additional taxes for such place of business or store for the license years for which such license was so issued.

(b)

Whenever any license tax required by this article to be paid to the tax collector shall remain unpaid after its due date for a period of three years, no action may be commenced to enforce the payment of such delinquent tax or any penalty or interest that may be due thereon.

(Code 1970, § 16½-6; Ord. No. 75-06, § 6, 2-25-75)

Sec. 102-47. - Application for, issuance and display of license and business contact information.

(a)

No occupational license shall be issued except upon written application of the person applying for the license. The tax collector, before issuing a license based wholly or in part upon capacity, number of persons employed or any other contingency, shall require the person applying for such license to file, under oath, a statement giving full and complete information relative to the capacity, number of persons employed or other contingency, as the case may be. The applications and statements required by this section shall be retained as part of the records of the tax collector's office for three years.

(b)

The application forms required in this section shall be furnished or approved by the tax collector, and the cost of such forms shall be cost of collection as contemplated in this article.

(c)

The tax collector shall fill out and sign each license before issuing the license to the person paying him the required amount therefor. The tax collector shall make a duplicate of each license issued.

(d)

The person obtaining the license shall keep the license displayed conspicuously at the place of business and in such a manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the county. Upon failure to do so he shall be subject to the payment of another license tax for engaging in or managing the business or occupation for which the license was obtained.

(e)

Any business within the unincorporated areas of Pasco County that operates or is able to be operated without an employee on site, such as, but not limited to, self-service carwashes, shall have displayed conspicuously at the place of business and in such a manner as to be open to the view of the public and subject to inspection of all duly authorized officers of the county a notice containing the current business name as registered with the Florida Division of Corporations, business mailing address, telephone number, and operator or manager name and, if different, telephone number. The business shall respond to any individual or officer contacting it within five calendar days from the date of initial contact by the individual or officer. Any business within the unincorporated areas of Pasco County that is preempted by federal or state statute, rule or regulation concerning the requirements of this subsection shall not be subject to the requirements of this subsection.

(Code 1970, § 16½-7(a)—(c); Ord. No. 75-06, § 7, 2-25-75; Ord. No. 76-21, § 1, 9-14-76; Ord. No. 07-24, § 2, 10-23-07)

Sec. 102-48. - Exemption for certain motor vehicles.

A vehicle used by any person licensed under this article for the sale and delivery of tangible personal property at either wholesale or retail from his place of business on which a license is paid shall not be construed to be a separate place of business, and no license may be levied on such vehicle or the operator thereof as salesman or otherwise by the county or incorporated municipality, any other law to the contrary notwithstanding.

State law reference— Similar provisions, F.S. § 205.063.

Sec. 102-49. - Certain exemptions for farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural and tropical fish farm products.

(a)

No occupational license shall be required of any natural person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural or tropical fish farm products or products manufactured therefrom, except intoxicating liquors, wine or beer, when such products were grown or produced by such natural person in the state.

(b)

A wholesale farmers' produce market shall have the right to pay a tax of not more than $200.00 for a license that will entitle the market's stall tenants to engage in the selling of agricultural and horticultural products therein, in lieu of such tenants being required to obtain individual occupational licenses to so engage.

(Code 1970, § 16½-10(c), (h); Ord. No. 75-06, § 10, 2-25-75; Ord. No. 82-19, § 1, 8-24-82)

State law reference— Similar provisions, F.S. § 205.064.

Sec. 102-50. - Exemption for nonresident persons regulated by department of professional regulation.

If any person engaging in or managing a business, profession or occupation regulated by the state department of professional regulation has paid an occupational license tax for the current year to the county or municipality in the state where his permanent business location or branch office is maintained, no other local governing authority may levy an occupational license tax or any registration or regulatory fee equivalent to the occupational license tax on him for performing work or services on a temporary or transitory basis in another municipality or county. No work or services performed in a place other than the county or municipality where the permanent business location or branch office is maintained shall be construed as creating a separate business location or branch office of that person for the purposes of this article.

State law reference— Similar provisions, F.S. § 205.065.

Sec. 102-51. - Exemption allowed certain disabled persons, the aged and widows with minor dependents.

(a)

All disabled persons physically incapable of manual labor, widows with minor dependents and persons 65 years of age or older, with not more than one employee or helper, and who use their own capital only, not in excess of $1,000.00, shall be allowed to engage in any business or occupation without being required to pay for a license if they live in the county. The exemption provided by this subsection shall be allowed only upon the certificate of the county physician or other reputable physician that the applicant claiming the exemption is disabled, the nature and extent of the disability being specified therein, and if the exemption is claimed by a widow with minor dependents or a person over 65 years of age, proof of the right to the exemption shall be made. Any person entitled to the exemption provided by this subsection shall, upon application and furnishing of the necessary proof as required in this subsection, be issued a license which shall have plainly stamped or written across the face thereof the fact that it is issued under this section, and the reason for the exemption shall be written thereon.

(b)

No person, veteran or otherwise, shall be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a license to sell intoxicating liquors or malt and vinous beverages.

(Code 1970, § 16½-10(a); Ord. No. 75-06, § 10, 2-25-75; Ord. No. 80-20, § 2, 8-19-80)

State law reference— Similar provisions, F.S. § 205.162.

Sec. 102-52. - Exemptions allowed disabled veterans of any war or their unremarried spouses.

(a)

Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any of the periods specified in F.S. § 1.01(14) in the armed forces of the United States, national guard or United States coast guard or coast guard reserve or any temporary member thereof who has actually been or may be reassigned by the air force, army, navy, coast guard or marines to active duty during any war, declared or undeclared, armed conflicts, crises, etc., who was honorably discharged from the service of the United States and who at the time of application for an occupational license as mentioned in this section shall be disabled from performing manual labor shall, upon sufficient identification, proof of being a permanent resident elector in the state, and production of an honorable discharge from the service of the United States, be:

(1)

Granted a license to engage in any business or occupation which may be carried on mainly through the personal efforts of the licensee as a means of livelihood and for which the county license does not exceed the sum of $50.00 for each without payment of any license tax otherwise provided for by law; or

(2)

Entitled to an exemption to the extent of $50.00 on any license to engage in any business or occupation which may be carried on mainly through the personal efforts of the licensee as a means of livelihood when the county license for such business or occupation shall be more than $50.00. The exemption referred to in this subsection shall extend to and include the right of licensee to operate an automobile-for-hire of not exceeding five-passenger capacity, including the driver, when it shall be made to appear that such automobile is bona fide owned or contracted to be purchased by the licensee and is being operated by the licensee as a means of livelihood and that the proper license tax for the operation of such motor vehicle for private use has been applied for and attached to the motor vehicle and the proper fees therefor paid by the licensee.

(b)

When any such person shall apply for a license to conduct any business or occupation for which either the county license tax shall exceed the sum of $50.00, the remainder of such license tax in excess of $50.00 shall be paid by him in cash.

(c)

The tax collector shall issue to such persons as may be entitled under this section a license pursuant to this section and subject to the conditions thereof. Such license when issued shall be marked across the face thereof "Veterans Exempt License—Not Transferable." Before issuing the license, proof shall be duly made in each case that the applicant is entitled under the conditions of this section to receive such exemption. The proof may be made by establishing to the satisfaction of such tax collector by means of certificate of honorable discharge or certified copy thereof that the applicant is a veteran within the purview of this section and by exhibiting the following:

(1)

A certificate of government-rated disability to an extent of ten percent or more;

(2)

The affidavit or testimony of a reputable physician who personally knows the applicant and who makes oath that the applicant is disabled from performing manual labor as a means of livelihood;

(3)

The certificate of the veteran's service officer of the county in which applicant lives, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is disabled and entitled to receive a license within the meaning and intent of this section;

(4)

A pension certificate issued to him by the United States because of such disability; or

(5)

Such other reasonable proof as may be required by the tax collector to establish the fact that such applicant is so disabled.

(d)

All licenses issued under this section shall be in the same general form as other county licenses and shall expire at the same time as such other licenses are fixed to expire.

(e)

All licenses obtained under this section by the commission of fraud upon any issuing authority shall be deemed null and void. Any person who has fraudulently obtained any such license or who has fraudulently received any transfer of a license issued to another and has thereafter engaged in any business or occupation requiring a license under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required license. Such license shall not be issued in any county other than the county wherein the veteran is a bona fide resident citizen elector, unless such veteran applying therefor shall produce to the tax collector a certificate of the tax collector of his home county to the effect that no exemption from license has been granted to such veteran in his home county under the authority of this section.

(f)

No person, veteran or otherwise, shall be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a license to sell intoxicating liquors or malt and vinous beverages.

(g)

The unremarried spouse of the deceased disabled veteran of any war in which the United States armed forces participated will be entitled to the same exemptions as the disabled veteran.

(Code 1970, § 16½-10(b), (i); Ord. No. 75-06, § 10, 2-25-75)

State law reference— Similar provisions, F.S. § 205.171.

Sec. 102-53. - Religious tenets exemption.

Nothing in this article shall be construed to require a license for practicing the religious tenets of any church.

(Code 1970, § 16½-10(e); Ord. No. 75-06, § 10, 2-25-75)

State law reference— Similar provisions, F.S. § 205.191.

Sec. 102-54. - Exemption for certain charitable organizations for occasional sales, fundraising.

No occupational license shall be required of any charitable, religious, fraternal, youth, civic, service or other such organization when the organization makes occasional sales or engages in fundraising projects when the projects are performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service activities of the organization.

(Code 1970, § 16½-10(f); Ord. No. 75-06, § 10, 2-25-75)

State law reference— Similar provisions, F.S. § 205.192.

Sec. 102-55. - Mobile home setup operations.

No county license is required from a duly licensed mobile home dealer or a duly licensed mobile home manufacturer or an employee of such dealer or manufacturer who performs setup operations as defined in F.S. § 320.822 in order to be licensed to engage in such operations. However, such dealer or manufacturer shall be required to obtain an occupational license for his permanent business location or branch office, which license shall not require for its issuance any conditions other than those required by F.S. ch. 320.

State law reference— Similar provisions, F.S. § 205.193.

Sec. 102-56. - Revocation or suspension of licenses for fraudulent business or trade practices.

(a)

Any occupational license issued to any person under this article may be revoked or suspended by the board of county commissioners whenever the board of county commissioners shall find at a public hearing held after written notice of ten days to any affected person that a person who has been issued an occupational license under this article has engaged in any fraudulent business or trade practices, including but not limited to those set forth in F.S. ch. 817.

(b)

Any person whose license has been revoked or suspended under this section may apply in writing within 60 days of such revocation or suspension to the board of county commissioners for a rehearing or may file an appeal with the circuit court pursuant to the Florida Appellant Rules.

(c)

The board of county commissioners shall have the power to promulgate and adopt such rules and regulations pertaining to revocation of occupational license taxes as may be necessary to ensure the just and fair administration and enforcement of this section.

(d)

The issuance of an occupational license under this article does not certify compliance with any other applicable federal, state or local laws or regulations, and if any misleading information is furnished by an applicant for an occupational license, the license shall be automatically forfeited and will be considered as null and void.

(Code 1970, § 16½-12; Ord. No. 75-06, § 12, 2-25-75; Ord. No. 82-01, § 2, 1-19-82)

Secs. 102-57—102-75. - Reserved.