AGENDA ITEM NAME: ORDINANCE NO (LOCAL BUSINESS TAX RECEIPT AMENDMENT)

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1 Wellington Council Meeting June 26, 2012 Page 234 of C WELLINGTON VILLAGE COUNCIL AGENDA ITEM SUMMARY AGENDA ITEM NAME: ORDINANCE NO (LOCAL BUSINESS TAX RECEIPT AMENDMENT) AN ORDINANCE OF WELLINGTON, FLORIDA S COUNCIL, AMENDING ARTICLE III LOCAL BUSINESS TAX RECEIPT ; REPEALING AND REPLACING THE OCCUPATIONAL LICENSE CLASSIFICATION AND RATE SCHEDULE EXEMPTING PROFESSIONALS AND BROKERS, AND PROFESSIONALS EMPLOYED BY A LOCAL BUSINESS, AS DEFINED, FROM THE LOCAL BUSINESS TAX RECEIPT REQUIREMENT; PROVIDING FOR SEVERABILITY; PROVIDING FOR CODIFICATION; PROVIDING FOR REPEAL OF LAWS IN CONFLICT; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. ACTION REQUESTED: Discussion Approval BUDGET AMENDMENT REQUIRED: Yes No See Below PUBLIC HEARING: Yes No QUASI-JUDICIAL FIRST READING SECOND READING REQUEST: Consideration and approval on first reading of Ordinance No Local Business Tax Receipt Amendment. EXPLANATION: On May 31, 2011, the Governor approved HB311 relating to local business taxes. This bill, which took effect on July 1, 2011 and is retroactive to October 13, 2010, amended Florida Statute Ch. 205 related to local business taxes. HB311 further defines the term individual contractor and provides an exemption for individuals engaging in or managing a business as an employee from having to pay a separate individual local business tax. HB 311 also allows municipalities with Ordinances or Resolutions adopted prior to October 13, 2010 who are already collecting BTR s from these individuals the option to continue to do so. In Wellington s case, Ordinance 98-19, adopted in 1997, and codified as Chapter 58 of Wellington s Code of Ordinances, allows for the collection of BTR s from these types of individuals. Wellington continued to collect BTR s from such individuals. House Bill (HB) 7125, approved by the Governor on April 6, 2012 and effective October 1, 2012, further amended Florida Statute Chapter 205 by adopting a new Section Florida Statutes which specifically prohibits that BTR s being collected from real estate brokers and sales associates who practice their professions as an employee of a business. Section does not contain an opportunity for municipalities to be grandfathered in if they had a pre-existing BTR Ordinance.

2 Wellington Council Meeting June 26, 2012 Page 235 of 278 The current version of Chapter 58, Article III, Local Business Tax Receipt, of the Village of Wellington s Code of Ordinances and Exhibit A (Classification and Rate Schedule) of Ordinance 98-19, requires professionals such as doctors, attorneys, and real estate brokers, to apply for an individual local business tax receipt in addition to the business office through which they are employed.. This exemption does not apply to independent contractors, except those classified as brokers/sales associates under Chapter 475. Independent contractors, as defined in Florida Statutes (15)(d)1.a. and b., are required to obtain a local business tax receipt to conduct business within the Village of Wellington. There are currently 472 BTR s issued to professionals/brokers and individuals employed by a business within Wellington. More than 90% of these business tax receipts are $ each. The estimated revenue in 2011 for professional/broker and individual BTR s is $46, Ordinance amends the rate schedule and provides for the exemptions included in HB 311 and HB These BTR s are administratively cumbersome and place an undue burden on businesses such as insurance and real estate brokers and professionals as it requires not only the business but also each employee of the business to pay an individual BTR. Staff is recommending elimination of the BTR collection on employees of professional and real estate businesses to simplify Wellington s BTR program and support existing businesses as well as being consistent with Wellington s economic development initiative. LEGAL SUFFICIENCY: Yes FISCAL IMPACT: Business tax receipt revenue will be reduced by approximately $47,000.00, based upon current collections, in addition to future revenue from individual business tax receipts for professionals/brokers for renewals and for new and/or expanding businesses. VILLAGE GOAL: Responsive Government RECOMMENDATION: Consideration and approval on first reading of Ordinance No Local Business Tax Receipt Amendment.

3 Wellington Council Meeting June 26, 2012 Page 236 of ORDINANCE NO AN ORDINANCE OF WELLINGTON, FLORIDA S COUNCIL, AMENDING ARTICLE III LOCAL BUSINESS TAX RECEIPT ; REPEALING AND REPLACING THE OCCUPATIONAL LICENSE CLASSIFICATION AND RATE SCHEDULE EXEMPTING PROFESSIONALS AND BROKERS, AND PROFESSIONALS EMPLOYED BY A LOCAL BUSINESS, AS DEFINED, FROM THE LOCAL BUSINESS TAX RECEIPT REQUIREMENT; PROVIDING FOR SEVERABILITY; PROVIDING FOR CODIFICATION; PROVIDING FOR REPEAL OF LAWS IN CONFLICT; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. WHEREAS, the Wellington may levy a local business tax pursuant to Chapter 205, Florida Statutes, the Local Business Taxes, Chapter 166, Florida Statutes, the Municipal Home Rule Powers Act, Article VII, Section 9(a) and Article VIII, Section 2(b), of the Florida Constitution, and the Village of Wellington Charter, as may be amended from time to time; and WHEREAS, the State of Florida passed House Bill 7125 (Exhibit B) relating to local business taxes; exempting an individual engaging in or managing a business as an employee and an individual licensed and operating as a broker associate or sales associate from local business taxes; specifying that an independent contractor is not an employee; and WHEREAS, Wellington adopted its local business tax receipt ordinance in 1997 to provide guidelines and set the process for the implementation of the local business tax receipt program; and WHEREAS, Wellington desires to simplify its local business tax receipt program to support and retain existing businesses, to attract new businesses and to reduce the vacant commercial property inventory; and WHEREAS, the proposed amendment is supported by State Statutes and is a negligible reduction in current business tax revenue of approximately 5 percent; and WHEREAS, the proposed amendment is also consistent with Wellington s economic development initiatives and its efforts to be responsive to the local business community; and WHEREAS, the Wellington Council, Florida has deemed it to be in the best interest and public welfare of the citizens of Wellington to adopt these provisions regarding local business taxes.

4 Wellington Council Meeting June 26, 2012 Page 237 of NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF WELLINGTON, FLORIDA that: SECTION 1. Chapter 58, Taxation, Article III, Local Business Tax Receipt, of the Village of Wellington Code of Ordinances is hereby amended as follows: Sec professionals. Issuance of local business tax receipt to licensed No local business tax receipt shall be issued to a licensed professional or business office unless the professional possesses certificate from the State or applicable industry licensing board. Any licensed professional, either employed by a local business or an independent contractor, shall provide satisfactory evidence that the certificate(s) or license(s) referred to in this article are still in force and effect. Sec Issuance of local business tax receipt to contractor. No local business tax receipt shall be issued to a contractor unless the contractor possesses a certificate from the state construction industry licensing board or a license from the Construction Industry Management Council of Palm Beach County. Before the issuance of the village, the applicant must produce satisfactory evidence that the certificate or license referred to in this article is still in force and effect. Sec Local business tax receipt required for additional trades, business, etc. Any person engaged in two or more trades, vocations, businesses, or professions enumerated herein for which a local business tax receipt is required shall be required to pay a local business tax receipt for each separate line of trade, business, vocation, or profession. Sec Exemptions for local business tax receipts. Beginning October 1, 2012, any individual who engages in or manages a business, profession, or occupation as an employee of another person is not required to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. For the purposes of this section, an individual licensed and operating as a broker associate or sales associate is considered an employee. A principal or employer who is required to obtain a local business tax receipt may be required to provide licensing information for individuals exempt under this section in order to obtain a local business tax receipt. An individual acting in the capacity of an independent

5 Wellington Council Meeting June 26, 2012 Page 238 of contractor is not an employee and is required to obtain a local business tax receipt as provided in this article. Sec Display of local business receipt. Each person holding a local business tax receipt under this article shall keep the receipt posted in a conspicuous place, and the receipt shall be shown to any officer of the Village demanding to see it. Sec Classification and rate schedule. A local business tax classification and rate schedule is hereby adopted [by reference] and attached hereto as Exhibit A [of Ordinance No ] Sec Reserved. SECTION 2. A local business tax receipt classification and rate schedule is hereby adopted and attached hereto as Exhibit A. This rate schedule reflects the exemption for individual professional/broker and individuals managing or working for a person/business and is effective October 1, Prior to October 1, 2012, all professionals/brokers are required to obtain a local business tax receipt as provided in this article. SECTION 3. Should any section, paragraph, sentence, clause, or phrase of this Ordinance be declared by a court of competent jurisdiction to be invalid, such decision shall not affect the validity of the Ordinance as a whole or any portion thereof, other than the part to be declared invalid. SECTION 4. Should any section, paragraph, sentence, clause, or phrase of this Ordinance conflict with any section, paragraph, clause or phrase of any prior Village Ordinance, Resolution, or municipal Code provision, then in that event the provisions of this Ordinance shall prevail to the extent of such conflict (THIS SECTION WAS INTENTIONALLY LEFT BLANK)

6 Wellington Council Meeting June 26, 2012 Page 239 of PASSED this day of, 2012, on first reading. PASSED AND ADOPTED this day of, 2012, on second and final reading. VILLAGE OF WELLINGTON, FLORIDA 109 FOR AGAINST BY: Bob Margolis, Mayor Howard K. Coates, Jr., Vice Mayor Matt Willhite, Councilman Anne Gerwig, Councilwoman John Greene, Councilman ATTEST: BY: Awilda Rodriquez, Wellington Clerk APPROVED AS TO FORM AND LEGAL SUFFICIENCY BY: Jeffery Kurtz, Attorney for Wellington

7 Wellington Council Meeting June 26, 2012 Page 240 of 278 EXHIBIT A VILLAGE OF WELLINGTON OCCUPATIONAL LICENSE LOCAL BUSINESS TAX RECEIPT CLASSIFICATION AND RATE SCHEDULE A. AGRICULTURE, FORESTRY, AND FISHING (01 TO 07) 01 AGRICULTURAL PRODUCTION CROPS 018 Ornamental Nursery Products $ Nursery $ (Additional fee required for vehicles used for service/delivery services) $100.00/vehicle 07 AGRICULTURAL SERVICES 074 Veterinary Services $ Veterinarian (Independent Contractor) $ Animal Hospital $ Animal Services (except Veterinary) $ Animal Grooming (Retail sales of pet supplies permitted under this license). $ Mobile Animal Grooming $ Dog trainer and/or Obedience $ School (dogs and other animals) $ Kennel (dogs and other animals) $ Farm Labor and Management Services (Offices) $ Landscape and Horticultural Services $ Landscape Consultant (Independent Contractor) $ Landscape Architect (Independent Contractor) $ Mobile Lawn and Garden Services $ (Additional fee required for vehicles used for lawn maintenance services) $100.00/vehicle B. CONSTRUCTION (15 TO 17) 15 GENERAL BUILDING CONTRACTORS 152 Residential Building Construction $ Operative Builders $ Nonresidential Building Construction $ HEAVY CONSTRUCATION, EXCLUDING BUILDING $ SPECIAL TRADE CONTRACTORS 171 Plumbing, Heating, A/C $

8 Wellington Council Meeting June 26, 2012 Page 241 of Painting and Paper Hanging $ Electrical Work $ Masonry, Stonework, & Plastering $ Carpentry and Floor work $ Roofing, Siding and Sheet Metal Work $ Concrete Work $ Water Well Drilling $ Misc. Special Trade Contractors $ Mobile construction related services $ *All Construction trade contractors regulated by the Palm Beach County Licensing Board for Contractors or by the Florida State Construction Licensing Board will pay: 1. $ with an established place of business in the Village of Wellington; or 2. $2.00 Registration fee with a place of business established outside the Village of Wellington and a PALM BEACH COUNTYWIDE OCCUPATIONAL LICENSE ; or 3. $75.00 All Construction related service NOT REQUIRING a State or County contractor s license/certification. C. MANUFACURING (20 TO 39) ALL MAUFACTURING ESTABLISHMENTS WILL PAY A LICENSE FEE BASED ON THE NUMBER OF WORKERS: 1 to 10 Employees 11+ Employees 20 FOOD AND KINDRED PRODUCTS 201 Meat Products $ $ Dairy Products $ $ Dairy $ $ Ice Cream Manufacturer $ $ Preserved Fruits/Vegetables $ $ Bakery Products (Wholesale) $ $ Sugar and Confectionery Products $ $ Beverages $ $ Bottling Works $ $ Miscellaneous Food and Kindred Products $ $ Ice Manufacturer $ $ TOBACCO PRODUCTS $ $ TEXTILE MILL PRODUCTS $ $

9 Wellington Council Meeting June 26, 2012 Page 242 of APPAREL AND OTHER TEXTILE PRODUCTS Tailor/Dressmaker/Monogramming $ $ LUMBER AND WOOD PRODUCTS 243 Millwork, Plywood, and Structural Members $ $ Cabinet Shop $ $ Wood Buildings and Mobile Homes $ $ FURNITURE AND FIXTURES 251 Household Furniture Upholsterers $ $ Office Furniture $ $ Miscellaneous Furniture/Blinds/Shades Billboards $ $ PAPER AND ALLIED PRODUCTS $ $ PRINTING AND PUBLISHING 271 Newspaper $ $ Periodicals $ $ Books $ $ Miscellaneous Publishing $ $ Commercial Printing $ $ Blueprinting $ $ Manifold Business Forms $ $ Printing Trade Services $ $ CHEMICALS AND ALLIED PRODUCTS $ $ PETROLEUM AND COAL PRODUCTS $ $ RUBBER MISC. PLASTIC PRODUCTS $ $ LEATHER AND LEATHER PRODUCTS $ $ STONE, CLAY AND GLASS PRODUCTS 325 Structural Clay Products $ $ Pottery and Related Products $ $ Concrete, Gypsum, and Plaster Products $ $ Cut Stone and Stone Products $ $ PRIMARY METAL INDUSTRIES $ $

10 Wellington Council Meeting June 26, 2012 Page 243 of FABRICATED METAL PRODUCTS 341 Metal Cans and Shipping Containers $ $ Cutlery, Handtools, and Hardware $ $ Plumbing and Heating (except electric) $ $ Fabricated Structural Metal Products $ $ Screw Machine Products, Bolts, etc. $ $ Metal Forging and Stampings $ $ Metal Services (not elsewhere classified) $ $ Misc. Fabricated Metal Products $ $ INDUSTRIAL MACHINERY AND EQUIPMENT 351 Engines and Turbines $ $ Farm and Garden Machinery $ $ Construction and Related Machinery $ $ Metalworking Machinery $ $ Special Industry Machinery $ $ General Industrial Machinery $ $ Computer and Office Equipment $ $ Refrigeration and Service Machinery $ $ Industrial Machinery (not elsewhere classified) $ $ ELECTRONIC AND OTHER ELECTRIC EQUIPMENT 361 Electric Distribution Equipment $ $ Electrical Industrial Apparatus $ $ Household Appliances $ $ Electric Lighting and Wiring Equipment $ $ Household Audio and Video Equipment $ $ Communications Equipment $ $ Electronic Components and Accessories $ $ Miscellaneous Electrical Equipment and Supplies $ $ Batteries, Built and Manufactured $ $ TRANSPORATION EQUIPMENT 371 Motor Vehicles and Equipment $ $ Aircraft and Parts $ $ Ship Building and Repairing $ $ Railroad Equipment $ $ Motorcycle, Bicycles and Parts $ $ Miscellaneous Transportation Equipment $ $ INSTRUMENTS AND RELATED PRODUCTS 381 Search and Navigation Equipment $ $

11 Wellington Council Meeting June 26, 2012 Page 244 of Measuring and Controlling Devices $ $ Miscellaneous Instruments and Supplies $ $ Ophthalmic Goods $ $ Photographic Equipment and Supplies $ $ Watches, Clocks, Watchcases & Parts $ $ MISCELLANEOUS MANUFACTURING INDUSTRIES 391 Jewelry, Silverware and Plated Ware $ $ Musical Instruments $ $ Toys and Sporting Goods $ $ Pens, Pencils, Office and Art Supplies $ $ Costume Jewelry and Notions $ $ Miscellaneous Manufacturing $ $ D. PUBLIC UTILITIES (48 TO 49) 48 COMMUNICATIONS 481 Telephone Communications $ Telegraph and Other Communications $ Radio and Television Broadcasting $ Broadcasting wire music $ Cable and other pay TV Services $ Office $ ELECTRIC, GAS, AND SANITARY SERVICES 491 Electric Services $ Gas Production and Distribution $ Combination Utility Services $ Water Supply (other than Village) $ Sanitary Services (other than Village) $ Trash/Junk Hauling $ Bottled Gas Dealer $

12 Wellington Council Meeting June 26, 2012 Page 245 of 278 E. WHOLESALE TRADE (50 TO 51) UNLESS A LICENSE FEE IS SPECIFICALLY LISTED BELOW, LICENSE FEES FOR BUSINESSES CLASSIFIED AS WHOLESALE OR RETAIL SHALL PAY LICENSE FEES BASED ON INVENTORY AT COST: 1. Small Wholesale Business having a square footage of 2,100 square feet or less: $ Large Wholesale Business having a square footage exceeding 2,100 square feet: a. Up to $10, Inventory base license fee is: $ b. Each additional $1, in inventory, or fraction thereof: $ 6.00 Under 2,100 SF Over 2,100 SF and over $10, in inventory 50 WHOLESALE TRADE DURABLE GOODS 501 Motor Vehicles, Parts and Supplies $ $ Motor Vehicle Parts (used) $ $ Furniture and Home Furnishings $ $ Lumber and Construction Materials $ $ Professional and Commercial Equipment $ $ Metals and Minerals (except petroleum) $ $ Electrical Goods $ $ Hardware, Plumbing and Heating Equipment $ $ Machinery, Equipment and Supplies $ $ Miscellaneous Durable Goods $ $ Junk Yard $ $ Mercantile Broker $ $ WHOLESALE TRADE NONDURABLE GOODS 511 Paper and Paper Products $ $ Drugs, Proprietaries and Sundries $ $ Apparel, Piece Goods, and Notions $ $ Groceries and Related Products $ $ Farm Products Raw Materials $ $ Chemicals and Allied Products $ $ Petroleum and Petroleum Products $ $ Beer, Wine, and Distilled Beverages $ (no fee charged for alcohol inventory) 519 Misc. Nondurable Goods $ $

13 Wellington Council Meeting June 26, 2012 Page 246 of 278 E. RETAIL TRADE (52 TO 58) UNLESS A LICENSE FEE IS SPECIFICALLY LISTED BELOW, LICENSE FEES FOR BUSINESSES CLASSIFIED AS WHOLESALE OR RETAIL SHALL PAY LICENSE FEES BASED ON INVENTORY AT COST: 3. Small Wholesale Business having a square footage of 2,100 square feet or less: $ Large Wholesale Business having a square footage exceeding 2,100 square feet: a. Up to $10, Inventory base license fee is: $ b. Each additional $1, in inventory, or fraction thereof: $ 6.00 Under 2,100 SF Over 2,100 SF and over $10, in inventory 52 BUILDING MATERIALS AND GARDEN SUPPLIES 521 Lumber and Other Building Materials $ $ Paint, Glass and Wallpaper $ $ Hardware Stores $ $ Retail Nurseries and Garden Stores $ $ Mobile Home Dealers $ $ GENERAL MERCHANDISE STORES 531 Department Stores $ $ Variety Stores $ $ Miscellaneous General Merchandising Stores $ $ FOOD STORES 541 Grocery Stores $ $ Meat and Fish Markets $ $ Fruit and Vegetable Markets $ $ Candy, Nut and Confectionery Stores $ $ Dairy Product Stores $ $ Retail Bakeries $ $ Miscellaneous Food Stores $ $ AUTOMOTIVE DEALERS AND SERVICE STATIONS 551 New and Used Car Dealers $ $ Used Car Dealers $ $ Auto and Home Supply Stores $ $ Gasoline Services Stations $ $ (Additional licenses required for repairs, towing and/or service vehicles and for retail sales other $ per vehicle than automotive accessories.) 7

14 Wellington Council Meeting June 26, 2012 Page 247 of Boat Dealers (additional Licenses required for repairs) $ $ Boat Slips (dry or wet) and for retail $ $ Sales other than Marine Accessories $ $ Recreational Vehicle Dealers $ $ Motorcycle Dealers $ $ APPAREL AND ACCESSORY STORES 561 Men s and Boy s Clothing Stores $ $ Women s Clothing Stores $ $ Women s Accessory and Specialty Stores $ $ Children s and Infant s Wear Stores $ $ Family Clothing Stores $ $ Shoes Stores $ $ Miscellaneous Apparel and Accessory Stores $ $ FURNITURE AND HOME FUTNISHING STORES 571 Furniture and Home Furnishings $ $ Household Appliance Stores $ $ Radio, Television and Computer Stores $ $ MISCELLANEOUS RETAIL 581 Drug Store $ $ Liquor Stores (no fee charged for alcohol inventory) $ Used Merchandise Stores $ $ (This category includes, but is not limited to old gold dealers, antiques, consignment shops, secondhand goods dealers, pawnbroker. Additional license required if firearms are sold.) 584 Miscellaneous Shopping Goods Stores $ $ Sporting Goods and Bicycle Shops $ $ Book Stores $ $ Stationary Stores $ $ Jewelry Store (additional license required for repair) $ $ Hobby, Toy and Game Shops $ $ Camera and Photographic Supply Store $ $ Gift Novelty and souvenir Shops $ $ Luggage and Leather Goods Stores $ $ Sewing, Needlework, and Piece Goods $ $ Non store Retailers $ $ Telemarketing $ $ Catalog and Mail Order Houses $ $ Merchandising Machine Operators $ $ Machine Operator (each machine) $

15 Wellington Council Meeting June 26, 2012 Page 248 of Direct Selling Establishments $ $ (All businesses to be licensed under this category must have police approval) Home Demonstrator $ $ Street Vendors/Itinerant Merchants (Special Event) Hot Dog Vendors [with set location on private Property (Must provide written permission $ $ from property owner)] Hot Dog Vendors [on Public Property (Must move every two hours and comply with all other $ $ City Ordinances)] Ice Cream trucks (each) $ $ Flower stands [for limited time (Must provide written permission property owner)] $ $ Christmas Tree Lots (Special Event) 589 Retail Stores (not elsewhere classified) $ $ Auction Houses $ $ State Licensed Auctioneer (required to conduct auctions) $ $ Art Gallery $ $ Florists $ $ Tobacco Stores and stands (alone) $ $ News Dealers and Newsstands (alone) $ $ Optical Goods Stores $ $ F. FOOD SERVICES (59) 59 EATING AND DRINKING PLACES Base Fee 51+seats 591 Eating and Drinking Places 5912 Eating Places $ $ $3.40/seat (Deli s, take out only restaurants and other such food establishments fall into this rate schedule) (Additional licenses required for live Entertainment, amusement machines, etc.) 5913 Drinking Places $ $ $3.40/seat (Additional licenses required for live Entertainment, amusement machines, etc.) 9

16 Wellington Council Meeting June 26, 2012 Page 249 of 278 G. FINANCE, INSURANCE AND REAL ESTATE (60 TO 67) 60 DEPOSITORY INSTITUTIONS 601 Central Reserve Depositories $ Commercial Banks $ Savings Institutions $ Federal Savings Institutions $ Savings and Loan (other than Federal) $ Credit Unions $ Other Financial Related Services $ Non deposit Trust Facilities $ Check cashing services $ Collection Agency $ NON DEPOSITORY INSTITUTIONS 611 Federal/Federally Sponsored Credit Agencies $ Personal Credit Institutions $ Bail Bondsman (Independent Contractor) $ Business Credit Institutions $ Discount Corporations $ Mortgage Bankers and Brokers (Independent Contractor) $ SECURITY AND COMMODITY BROKERS 621 Security Brokers and Dealers (Independent Contractor) $ Commodity Contracts Brokers, Dealers (Independent Contractor) $ Bond Brokers (Independent Contractor) $ Security and Commodity Services $ Investment Consultant (Independent Contractor) $ INSURANCE CARRIERS Per agency or branch office 631 Life Insurance $ Medical Service and Health Insurance $ Fire, Marine and Casualty Insurance $ Surety Insurance $ Title Insurance $ Pension, Health and Welfare Funds $ INSURANCE AGENTS, BROKERS, & SERVICES 641 Insurance Agents, Brokers, and Services $ Insurance Agency $ Insurance salesperson (Independent Contractor) $

17 Wellington Council Meeting June 26, 2012 Page 250 of REAL ESTATE 651 Real Estate Operators and Lessors $ Real Estate Agents and Managers(Independent Contractor ) $ Real Estate Appraiser, each $ Real Estate Broker, each $ Each Real Estate Salesperson $ Real Estate Sales and/or Management Office (In the event that $ A Real Estate company/office employs 5 or more Brokers and/or salespeople the company Can elect to pay a set fee of $ in lieu of having Individual broker/salespeople secure a separate license) 67 HOLDING AND OTHER INVESTMENT OFFICES 671 Holding Offices $ Investment Offices $ Mutual Fund Dealer (Independent Contractor) $ H. RENTALS (70) 70 HOTELS AND OTHER LODGING PLACES 701 Hotels and Motels $ $5.00/unit (This category also includes Bed and Breakfast) 702 Rooming and Boarding Houses $ $5.00/unit 703 Camps and Recreational Vehicle Parks $ $5.00/unit Trailer Camps $ $5.00/unit I. SERVICES (72 TO 88) 72 PERSONAL SERVICES 721 Laundry, Cleaning and Garment Services $ Power Laundry, Family and Commercial (see manufacturing) 7212 Garment Pressing and Cleaning Agents $ Drop Off Station $ Linen Supply $ Linen and/or Uniform rental (only) $ Coin operated Laundries and Cleaning $ Dry cleaning Plants $ Mobile service $

18 Wellington Council Meeting June 26, 2012 Page 251 of Industrial Launderers $ Photographic Studios [portrait (This category includes videotaping as well as still photography)] $ Beauty Shops $ Barber Shops (same as beauty shops) $ Shoe Repair and Shoe Shine Parlors $ Funeral Service and Crematories $ Undertakers and Funeral Parlor $ Miscellaneous Personal Services $ Tax Return Preparation Services $ Miscellaneous personal services (not elsewhere classified) $ Baby Sitting Agency $ Electrolysis $ Escort Service $1, Dating/Matchmaking Service $1, Masseur, each (Independent Contractor) $ Tattoo Parlor $1, BUSINESS SERVICE 731 Advertising 7311 Advertising $ Temporary promotional event, 7 days $ or less; such as art show, craft shows, antique shows or any other such event put on for the purpose of promoting/ advertising a location, holiday, event, etc Outdoor Advertising Service $ Sign Companies $ Individual Sign Painters $ Bench Advertising $ Radio, Television, Publisher $ Representative Solicitor Advertising $ Mailing, Reproduction, Stenographic $ Microfilming/Blueprinting $ Photocopying and Duplicating Services $ Commercial Photography (see photographer) $ Commercial Art and Graphic Design $ Secretarial and Court Reporting $ Secretarial Services $ Court Reporters, each (Independent Contractor) $

19 Wellington Council Meeting June 26, 2012 Page 252 of Service to Building 7342 Disinfecting and Pest Control Service $ Building Maintenance Services $ Janitorial $ Building Inspection Service $ Miscellaneous Equipment Rental/Leasing $ Rental Agency $ Personnel Supply Services $ Employment Agencies $ Computer and Data Processing Services $ Computer Programming Services $ Computer Rental and Leasing $ Computer Maintenance and Repair (see repair) $ Miscellaneous Business Service $ Answering Phone Service $ Appraiser (other than Real Estate) $ Repossession Agencies $ Business Consultant $ Financial Consultant $ Immigration/Naturalization Consultant $ Interior Decorator $ Manufacturers agent, each $ Market Analysis $ Detective and armored car services $ Security systems services $ New Syndicate $ Photo Finishing Labs $ (Photographer is additionally licensed) 75 AUTO REPAIR, SERVICES AND PARKING 751 Automotive Rentals (No drivers) $ Truck Rental and Leasing $ Passenger Car Rental $ Passenger Car Leasing Office $ Utility Trailer Rental $ Automobile Parking $ Automobile Repair Shops $ Repair/Machine Shops $ Automotive Services (except repair) $ Towing Services $ Carwash $

20 Wellington Council Meeting June 26, 2012 Page 253 of MISCELLANEOUS REPAIR SERVICE $ Electrical Repair $ Watch, Clock and Jewelry Repair $ Re upholstery and Furniture Repair $ Art Restoration $ Miscellaneous Repair Shops $ Mobile Repair Services $ Locksmith $ Established place of business (fee same as repair shop) $ Mobile $100.00/vehicle Tool sharpener $ Taxidermist $ Organ/Piano Tuner $ MOTION PICTURES 781 Motion Picture Production & Services $ Motion Picture, Television Production Crews $ Filming in City $100.00/day 782 Motion Picture Distribution and Services $ Motion Picture Theaters $ Motion picture Theaters (excluding Drive ins) $ Drive in Motion Picture Theaters $ Video Tape Rental (retail sales permitted under this $ classification without additional fees) 79 AMUSEMENT AND RECREATION SERVICES 791 Dance Studios (schools and halls) $ Dance Studio or Hall $ Dance (held by club) $ 50.00/dance Dance Teacher (independent only) $ Producers, Orchestras, Entertainers $ Theatrical Producers and Services $ Entertainment Promoter and/or Sports $ Promoter/Agent $ Entertainers/Entertainment Groups, $ Variety Shows, Exhibits, Magic Shows and all other such entertainments $ not held in licensed theater or connected with major carnival or circus 793 Bowling Centers $

21 Wellington Council Meeting June 26, 2012 Page 254 of Commercial Sports $ Sports Clubs, Managers, and Promoters $ Racing (including track operation) $ Go cart Track $ Adult Entertainment $2, Miscellaneous Amusement, Recreation Services undesignated 7991 Physical Fitness Facilities $ Public Golf Courses (not municipally owned) $ (Additional license required for restaurants, retail sales) Miniature, Carpet or Driving Range $ Golf Instructor (Professional)(Independent Contractor) $ Coin operated Amusement Devices $ Machine operator $ Each machine $ (License not to exceed) $ Amusement Parks (Applications processed through PB&Z) 7997 Membership Sports and Recreation Clubs $ Amusement and Recreation (not elsewhere classified) $ Boat Rental (pleasure) Sightseeing $ Boats for Hire (fishing) $ Cruising/Charter $ 75.00/each Paddle Boat $ 25.00/each Circuses/carnivals and/or Special Events (Applications processed through (PB&Z) Astrologer $ Fortunetellers $1, Parades (Application processed through PB&Z) Pool Parlors (Billiard) $ 30.00/table Rinks/Ice or Roller Skating $ Rodeos Parks (Applications processed through PB&Z) Shooting gallery and/or firing range $ Pony Rides $ Amusement Riding Devices (Not part of circus, carnival or $ 25.00/each special event) Archery Range $ Bingo or Guest Games (Regulated by or permitted by a sponsoring charitable organization only) Music Conservatory/Studio $ Promotional Amusement and/or Exhibits $100.00/year for trade attraction put on for a short term by shopping centers and merchants, 15

22 Wellington Council Meeting June 26, 2012 Page 255 of 278 where no policing is necessary for fire, health, building, police, electrical or plumbing inspectors) i.e., art shows, bicycle races, band concerts, movie slides, boat and auto exhibitions, shows, exclusive of carnival or carnival rides. 80 HEALTH SERVICES 801 Offices/Clinics of Medical Doctors $ Physicians and all other professionals, each(independent Contractor) $ Offices/Clinics of Dentists $ Dentist and all other professionals, each (Independent Contractor) $ Offices of Osteopathic Physicians $ Physicians and all other professionals, each (Independent Contractor) $ Offices of Other Health Practitioners $ Professionals such as those listed below but not limited to, each: Physical Therapists (Independent Contractors) $ Hypnotists $ Homeopathic Physician $ Nursing and Personal Care Facilities $ Nursing Homes $ Hospitals $ Outpatient Clinics $ Medical and Dental Laboratories $ Home Health Care Services $ Health and Allied Services NEC $ LEGAL SERVICES 811 Law Offices $ Attorneys, each (Independent Contractor) $ Paralegal Office $ EDUCATIONAL SERVICES 821 Elementary and Secondary Schools $ Colleges and Universities $ Vocational Schools $ Schools and Educational Services $ SOCIAL SERVICES 832 Individual and Family Services $

23 Wellington Council Meeting June 26, 2012 Page 256 of 278 Marriage/Family Consultant $ Job Training and Related Services $ Child Care Services (At Home) $ Day care Center $ Residential Care $ MUSEUMS, BOTANICAL, ZOOLOGICAL GARDENS $ Museums and Art Galleries $ Botanical and Zoological Gardens $ MEMBERSHIP ORGANIZATIONS 861 Business Associations $ Professional Organizations $ Labor Organizations $ Civic and Social Associations $ Political Organizations $ ENGINEERING & MANAGEMENT SERVICES 871 Engineering & Architectural Services $ Engineering Services, Office $ Engineers, each (Independent Contractor) $ Architectural Services, Office $ Architects, each (Independent Contractor) $ Surveying Services, Office $ Land Surveyors, each (Independent Contractor) $ Accounting, Auditing & Bookkeeping, Office $ Accountants, Bookkeepers, Auditors, each (Independent Contractor) $ Research and Testing Services $ Laboratories $ Management and Public Relations $ Management Services $ Management Consulting Services $ Public Relations Services $ Business Consulting $ PRIVATE HOUSHOLDS/APARTMENTS ETC. SEE RENTALS Rental/Leasing 89 LOCAL AND INTERURBAN PASSENGER TRANSIT 891 Local and Suburban Transportation undesignated Ambulance Company $ Non emergency, handicap or other such $

24 Wellington Council Meeting June 26, 2012 Page 257 of 278 Transportation services $ Taxicabs (including jitneys, limousines) First vehicle $ Each Additional vehicle $ License fee shall not exceed: $5, Intercity and Rural Bus Transportation Terminal $ Bus Charter Service $100.00/bus 897 Bus Terminal and Service Facilities $ Fuel Dealers $ Bottled Gas Dealer $ TRUCKING AND WAREHOUSING 901 Trucking and Courier Services, Excluding Air (Messenger, courier, delivery service, etc.,) $100.00/vehicle 902 Public Warehousing and Storage Under 5,000 square feet $ Over 5,000 square feet but under 10,000 square feet $ Exceeding 10,000 square feet $ Trucking Terminal Facilities $ TRANSPORTATION SERVICES 912 Passenger Transportation Arrangement 4724 Travel Agencies and/or Ticket Booking Office $ Tour Operators $100.00/bus 913 Freight Transportation Arrangement Business office or per vehicle $ Express companies $ Import/Export Broker $ Miscellaneous Transportation Services 4782 Packing and Crating (see manufacturing) $ Citrus Fruit Shipper $ HOME OCCUPATION $ NON CLASSIFIED ESTABLISHMENTS $ Any person engaged in any lawful business, Profession or occupation, wholly or in part Within the City, not mentioned or covered in This section, article or other City Ordinance, 18

25 Wellington Council Meeting June 26, 2012 Page 258 of 278 Shall pay an annual license of: Special events such as carnival, circuses, parades, rodeos, and Christmas tree lots are not required to obtain a local businesses tax receipt; however they are required to obtain a special use permit and pay all applicable fees through this alternative process. All Not for profit organizations are required to obtain a local business tax receipt. The zoning and administrative fees are collected on the initial application. Although not for profits do not pay a tax, they must complete the renewal of the tax receipt, at no charge, annually. 19

26 Wellington Council Meeting June 26, 2012 Page 259 of 278 CHAPTER Committee Substitute for Committee Substitute for Committee Substitute for House Bill No. 311 An act relating to local business taxes; amending s , F.S.; defining the term independent contractor ; creating s , F.S.; exempting an individual engaging in or managing a business as an employee from requirements related to local business taxes; specifying that an individual licensed and operating as a broker associate or sales associate is an employee; specifying that an independent contractor is not an employee; prohibiting a local governing authority from holding an exempt employee liable for the failure of a principal or employer to comply with certain obligations related to a local business tax or requiring an exempt employee to take certain actions related to a local business tax; prohibiting a local governing authority from requiring a principal or employer to provide personal or contact information for exempt individuals in order to obtain a local business tax receipt; providing that the exemption does not apply to a business tax imposed on individual employees by a municipality or county pursuant to a resolution or ordinance adopted before October 13, 2010; amending s , F.S.; deleting obsolete language; requiring a person applying for or renewing a local business tax receipt to engage in or manage a business or occupation regulated by the Florida Supreme Court or a state agency to exhibit certain documentation before such receipt may be issued; authorizing online renewals as a means of providing electronic certifications that meet such requirement; deleting a requirement that the Department of Business and Professional Regulation provide certain professional regulation information to local officials who issue business tax receipts; deleting a provision prohibiting a local official who issues business tax receipts from renewing a license under certain circumstances; providing for retroactive application; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. read: Subsection (9) is added to section , Florida Statutes, to Definitions. When used in this chapter, the following terms and phrases shall have the meanings ascribed to them in this section, except when the context clearly indicates a different meaning: (9) Independent contractor has the same meaning as provided in s (15)(d)1.a. and b. Section 2. Section , Florida Statutes, is created to read: Exemptions; employees. 1 CODING: Words stricken are deletions; words underlined are additions.

27 Ch LAWS OF FLORIDA Ch Wellington Council Meeting June 26, 2012 Page 260 of 278 (1) An individual who engages in or manages a business, profession, or occupation as an employee of another person is not required to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. For purposes of this section, an individual licensed and operating as a broker associate or sales associate under chapter 475 is an employee. An individual acting in the capacity of an independent contractor is not an employee. (2) An employee may not be held liable by any local governing authority for the failure of a principal or employer to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. An individual exempt under this section may not be required by any local governing authority to apply for an exemption from a local business tax, otherwise prove his or her exempt status, or pay any tax or fee related to a local business tax. (3) A principal or employer who is required to obtain a local business tax receipt may not be required by a local governing authority to provide personal or contact information for individuals exempt under this section in order to obtain a local business tax receipt. (4) The exemption provided in this section does not apply to a business tax imposed on individual employees by a municipality or county pursuant to a resolution or ordinance adopted before October 13, Municipalities or counties that, before October 13, 2010, had a classification system that was in compliance with the requirements of this chapter and that actually resulted in individual employees paying a business tax may continue to impose such a tax in that manner. Section 3. Section , Florida Statutes, is amended to read: Prohibition of local business tax receipt without exhibition of state license or registration. (1) Any person applying for or renewing a local business tax receipt for the period beginning October 1, 1985, to practice any profession or engage in or manage any business or occupation regulated by the Department of Business and Professional Regulation, the Florida Supreme Court, or any other state regulatory agency, including or any board or commission thereof, must exhibit an active state certificate, registration, or license, or proof of copy of the same, before such local receipt may be issued. Online renewals may provide for electronic certification by an applicant to meet this requirement. Thereafter, only persons applying for the first time for a receipt must exhibit such certification, registration, or license. (2) The Department of Business and Professional Regulation shall, by August 1 of each year, supply to the local official who issues local business tax receipts a current list of professions it regulates and information regarding those persons for whom receipts should not be renewed due to the suspension, revocation, or inactivation of such person s state license, 2 CODING: Words stricken are deletions; words underlined are additions.

28 Ch LAWS OF FLORIDA Ch Wellington Council Meeting June 26, 2012 Page 261 of 278 certificate, or registration. The official who issues local business tax receipts shall not renew such license unless such person can exhibit an active state certificate, registration, or license. (2)(3) This section shall not apply to s , s , s , s , s , s , s , or s Section 4. This act shall take effect July 1, 2011, except that section 2 of this act shall operate retroactively to October 13, Approved by the Governor May 31, Filed in Office Secretary of State May 31, CODING: Words stricken are deletions; words underlined are additions.

29 Wellington Council Meeting June 26, 2012 Page 262 of 278 CHAPTER House Bill No An act relating to exemptions from local business taxes; creating s , F.S.; specifying that an individual licensed and operating as a broker associate or sales associate is not required to apply for an exemption from a local business tax or take certain actions relating to a local business tax; prohibiting a local governing authority from holding such exempt individual liable for the failure of a principal or employer to comply with certain obligations related to a local business tax or from requiring the exempt individual to take certain actions related to a local business tax; prohibiting a local governing authority from requiring a principal or employer to provide personal or contact information for such exempt individuals in order to obtain a local business tax receipt; amending s , F.S.; conforming provisions; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Section , Florida Statutes, is created to read: Exemptions; broker associates and sales associates. (1) An individual licensed and operating as a broker associate or sales associate under chapter 475 is not required to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. (2) An individual exempt under this section may not be held liable by any local governing authority for the failure of a principal or employer to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. An individual exempt under this section may not be required by any local governing authority to apply for an exemption from a local business tax, otherwise prove his or her exempt status, or pay any tax or fee related to a local business tax. (3) A principal or employer who is required to obtain a local business tax receipt may not be required by a local governing authority to provide personal or contact information for individuals exempt under this section in order to obtain a local business tax receipt. Section 2. to read: Subsection (1) of section , Florida Statutes, is amended Exemptions; employees. (1) An individual who engages in or manages a business, profession, or occupation as an employee of another person is not required to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. For purposes of this section, an individual licensed and 1 CODING: Words stricken are deletions; words underlined are additions.

30 Ch LAWS OF FLORIDA Ch Wellington Council Meeting June 26, 2012 Page 263 of 278 operating as a broker associate or sales associate under chapter 475 is an employee. An individual acting in the capacity of an independent contractor is not an employee. Section 3. This act shall take effect October 1, Approved by the Governor April 6, Filed in Office Secretary of State April 6, CODING: Words stricken are deletions; words underlined are additions.

31 Wellington Council Meeting June 26, 2012 Page 264 of 278