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Hallandale Beach City Zoning Code

CHAPTER 18

OCCUPATIONAL LICENSES

ARTICLE II. - LOCAL BUSINESS TAX[2]


Footnotes:
--- (2) ---

Editor's note— Ord. No. 2007-02, § 1, adopted April 4, 2007, changed the title of Art. II from "Occupational license tax" to "Local business tax."

State Law reference— Local Business Tax Act, F.S. ch. 205; transfer fee, F.S. § 205.043.


Sec. 18-31. - License required; duty to procure; issuance; conduct of pursuit without.

(a)

It shall be unlawful for any person to engage in, conduct or manage any business, occupation or profession in this article in the city unless payment of the local business tax and a receipt in payment of same shall have been first procured from the city, which license shall be issued to such person on receipt of the amount provided for by the city. The payment of the local tax referred to as a license throughout this chapter shall be confirmed by the city's receipt, and is not a representation by the city of the qualifications or competency of the local business or profession.

(b)

It shall be the duty of all persons required to be licensed to comply with the provisions of this article by taking out licenses, and all who shall do business without having first paid the license tax imposed shall be subject to the penalty imposed in this section.

(c)

Any person violating any of the provisions of this article, or who shall fail to pay any license tax imposed by this article, or who shall engage in, conduct or manage any business, occupation or profession mentioned, without first procuring such license as provided in this article, shall, upon conviction be punished as provided in section 1-8.

(Code 1980, § 18-1(a)—(c); Ord. No. 2007-02, § 2, 4-4-2007)

State Law reference— Similar provisions, F.S. § 205.042.

Sec. 18-32. - Civil penalties.

Any person who does not pay the required license tax within 150 days after the initial notice of tax due, or who does not obtain the required occupational license is subject to civil penalties and actions including court costs, reasonable attorney's fees, additional administrative costs incurred by the city as a result of collection efforts, and a penalty of up to $250.00 as prescribed by the administrative rules established by the city manager.

(Code 1980, § 18-1(d))

State Law reference— Similar provisions, F.S. § 205.053(3).

Sec. 18-33. - License application.

The city is authorized and directed to issue an appropriate license application form to secure all necessary information from applicants. No license shall be issued unless the federal employer identification number or social security number is obtained from the person to be licensed.

(Code 1980, § 18-6)

Sec. 18-34. - License period.

No license shall be issued for more than one year, and all licenses shall expire on September 30 of each year; but fractional licenses may be issued, on the conditions provided in this article, to expire on such date at a proportionate rate; however, a license shall not be issued for a lesser period than six months.

(Code 1980, § 18-5)

State Law reference— Similar provisions, F.S. § 205.053.

Sec. 18-35. - Execution of license; record.

All licenses shall be made out and issued by the city on payment of the business tax; and a list of all licenses shall be preserved showing date of issuance, name of the party to whom issued, the number of the license, the nature of the business, occupation or profession licensed and its location, and the amount received.

(Code 1980, § 18-2; Ord. No. 2007-02, § 3, 4-4-2007)

Sec. 18-36. - Effect of issuance.

Issuance of a license shall operate as a receipt for payment of the tax due and shall be evidence of the name and address of the person doing business. Issuance of the license shall not be evidence that the business is lawful nor that it complies with the laws and regulations of the city, or any regulatory body or agency; and the license shall not, in any case, operate as a waiver, estoppel, or consent of the city as to any action or proceeding other than liability for the tax.

(Code 1980, § 18-3)

Sec. 18-37. - Fee schedule.

(a)

Tax to be collected. A business tax shall be collected from every person engaged in, conducting or managing any of the businesses, occupations or professions enumerated in this section, which is fixed at the respective amounts set opposite each business, occupation or profession in this section, each of such amounts, unless otherwise specifically stated, being the amount payable as a license tax for carrying on, engaging in, conducting or managing the business, occupation or profession mentioned until September 30 of each year. Notwithstanding any of the enumerated business taxes as set forth in subsection (d) of this section, a minimum local business tax, established and on file in the city, shall be paid by every person engaged in, conducting or managing any business, occupation or profession within the city.

(b)

Construction of provisions. Each provision of this section, and each license tax imposed in this section, is intended to be separate and independent and is construed distributively.

(c)

Waiver. Every business or activity within the city shall first obtain a license upon proper application. However, in the discretion of the city commission, the applicable tax may, by motion, be waived for religious, charitable or community activities.

(d)

Fees. The amount of the respective business tax for each business, occupation or profession is on file in the city.

(e)

Unlisted categories. The categories listed in the schedule on file in the city constitute and set forth the lawful, permissible businesses within the city. If application is made for a license not specifically enumerated in the schedule on file in the city, the city shall have the authority to determine the most nearly similar category that shall apply to the applicant. If in the discretion of the city a similar category does not exist or cannot be determined, the application shall be submitted to the city commission, which may determine the appropriate category or approve or disapprove a new category and, if approved, establish an appropriate business tax.

(Code 1980, § 18-7(a)—(d), (f); Ord. No. 2003-17, § 1, 9-16-2003; Ord. No. 2007-02, § 4, 4-4-2007)

Sec. 18-38. - License tax collectible for each business on premises.

If more than one business is conducted from the same premises or by the same person, the applicable license tax for each business conducted shall be collected and a license for each business category required.

(Code 1980, § 18-7(g))

Sec. 18-39. - Term; delinquency.

All licenses shall be sold beginning July 1 of each year and shall be due and payable on or before September 30 of each year and shall expire on September 30 of the succeeding year. Any license not renewed by September 30 shall be considered delinquent and subject to a delinquency payment of ten percent for the month of October, plus an additional five percent penalty for each month of delinquency thereafter until paid; but the total delinquency penalty shall not exceed 25 percent of the occupational business fee for the delinquent business. In any license year the licenses are not mailed to the licensees before September 10, the city shall have the discretion to waive the delinquency payment for the month of October but not for subsequent months.

(Code 1980, § 18-7(e); Ord. No. 2007-02, § 5, 4-4-2007)

State Law reference— Delinquency penalty, F.S. § 205.053.

Sec. 18-40. - Suspension or revocation of occupational licenses.

(a)

The city commission may suspend or revoke the license of any licensee under this chapter if any of the following grounds exist:

(1)

That the license was granted based on false information, misrepresentation of fact, or mistake of fact or law.

(2)

That the health, safety, or welfare of the residents of the city is threatened by the continued operation of the licensed business.

(3)

That the licensed business constitutes a public nuisance as defined in section 9-1 of the City Code.

(4)

That the licensee has within the preceding three years been convicted of violating of any federal law, Florida Statute, or the ordinances of Broward County or the City of Hallandale Beach, or the licensee has had adjudication withheld after being charged with violating any federal law, Florida Statute, or the ordinances of Broward County or the City of Hallandale Beach, and the charge for which the licensee was convicted or had adjudication withheld relates to the conduct of the licensee's present business.

(5)

That the licensee is engaging in, conducting or managing a business, occupation or profession, at a site prohibited by the City Code.

(6)

That the licensee has violated any provision of the City Code and has failed or refused to abate the violation after notification thereof.

(b)

The city manager may suspend or revoke a license if the health, safety, or welfare of the city's residents is threatened by the continued operation of the licensed business. However, in such case, the city manager shall immediately notify the licensee of the suspension or revocation in writing through certified mail, including the grounds for the suspension or revocation, a copy of the governing ordinance and shall also notify the licensee of his/her right to appeal the city manager's decision to the city commission. Should a licensee seek an appeal from the suspension or revocation of the licensee, the licensee shall furnish a written request for an appeal to the city manager within ten working days after receipt of such notice. Upon timely receipt of a written request for an appeal, the city manager shall place the appeal on the next regular city commission agenda. The city clerk shall notify the licensee in writing of the date and time of such hearing. At the hearing, the city commission shall hear and determine the appeal; and the decision of city commission shall be final and effective immediately.

(c)

Unless the city manager determines that the health, safety or welfare of the city's residents is threatened by the continued operation of a business, a license shall not be suspended or revoked until the licensee has been notified by certified mail, with at least ten days notice, of the specific charges against him and the date, time and place that the city commission will consider the matter.

(d)

At the hearing, all witnesses shall be sworn and the city shall have the burden of proving by a preponderance of the evidence that the licensee has violated one of the provisions of paragraph (a) above. Subsequent to the city's presentation of its case, the licensee shall have the opportunity to present evidence to rebut the city's evidence and to cross examine any of the city's witnesses. Thereafter, the city may cross-examine the licensee's witnesses and present any evidence rebutting the licensee's evidence. The city and the licensee may introduce documentary evidence.

(e)

At the conclusion of the hearing, the city commission shall deliberate and shall by motion suspend or revoke the license, uphold a suspension previously entered by the city manager, find that there is no basis to suspend or revoke the license or list conditions that must be complied with by the licensee for the license to remain valid.

(f)

A licensee may seek review of the city commission's decision as provided by law.

(Ord. No. 2002-22, § 1, 12-3-2002; Ord. No. 2007-07, § 1, 5-16-2007)