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 Volusia County
 Code of Ordinances
 Chapter 114. TAXATION
 Article I. IN GENERAL

§ 114-1. Local business tax.  

Latest version.

  • (a)

    Levy of tax. The county hereby levies a local business tax and authorizes the issuance of business tax receipts as authorized by the provisions of F.S. ch. 205. The local business tax shall apply from October 1 of each year and shall expire on September 30 of the succeeding year. The amount of tax levied shall be on an annual basis. Half-year rates shall be in effect after March 31 each year.

    (b)

    Tax schedule. Definition of categories and titles within classifications may be as provided for by procedures of the revenue division. The classification and the tax to be levied shall be as provided for in the attachment to the ordinance codified in this section. The revenue division may create a new classification when needed as long as the rate does not exceed the rate provided for unclassified categories. Rates may only be increased as provided by F.S. ch. 205.

    (c)

    Certificate of competency. No local business tax receipt shall be issued until satisfactory evidence of proof of competency is furnished to the revenue division for those occupations requiring a certificate of competency.

    (d)

    Evidence of proper zoning. No local business tax receipt shall be issued until satisfactory evidence of proper zoning for the business in which the applicant desires to engage is furnished to the revenue division whenever the business is subject to zoning.

    (e)

    Due date; delinquency; penalties.

    (1)

    All local business tax receipts shall be sold by the revenue division beginning August 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. Local business tax receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty may not exceed 25 percent of the local business tax for the delinquent establishment.

    (2)

    Any person who engages in or manages any business, occupation or profession without first obtaining a local business tax receipt is guilty of a violation of this section punishable as provided in section 1-7 of this Code.

    (3)

    Any person who engages in or manages any business, occupation or profession without first obtaining a local business tax receipt, if required, is subject to a penalty of 25 percent of the receipt due, in addition to any other penalty provided by law.

    (4)

    Any person who engaged in any business, occupation or profession covered by this section who does not pay the required local business tax receipt within 150 days after the initial notice of tax due, and who does not obtain the required local business tax receipt, is subject to civil actions and penalties, including court costs, reasonable attorney's fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.00.

    (f)

    Applicability of state law. This section is enacted pursuant to the authorization contained in F.S. ch. 205. All other provisions of that statute, including but not limited to exemptions and distribution of revenue, shall remain in full force and effect.

    (g)

    Notwithstanding anything to the contrary, the county manager is authorized to waive the requirements of local business taxes for events sponsored or conducted by recognized religious, civic, fraternal, non-profit or charitable organizations.

    (1)

    All requests for waiver of fees must be in writing and set forth the name of the sponsoring or conducting group, the nature of the event, the date, time and location and the religious, charitable, social or public purpose to be served by the staging of the event.

    (h)

    Surcharge for generation of hazardous waste. Pursuant to F.S. § 403.7225, Volusia County hereby levies a surcharge on those firms and businesses which generate hazardous waste in the county, to fund mandated inspection programs required by the State of Florida. Such surcharge will be added to the local business tax normally collected annually by the revenue division. Monies collected will be credited to environmental management services to fund the hazardous waste inspection and management program.

    The surcharge for firms and businesses that generate between 100 to 1,000 kilograms of hazardous waste per month (between 220 and 2,200 pounds per month) shall be $50.00 per year. The surcharge for firms or businesses that generate less than 100 kilograms per month (< 220 pounds per month) shall pay $30.00 per year, which shall be automatically increased annually to the nearest dollar amount in the month of April based on the Consumer Price Index (CPI) until the surcharge equals $50.00 and shall thereafter remain at $50.00. Procedures will be developed and implemented to identify and assess this hazardous waste surcharge as part of local business tax receipt renewal. Any fees previously collected pursuant to this program administered by the environmental management services are hereby ratified and confirmed.

(Ord. No. 72-9, §§ 1—5, 7-20-72; Ord. No. 74-6, § 1, 2-21-74; Ord. No. 79-10, § I, 5-3-79; Ord. No. 80-22, § I, 6-5-80; Ord. No. 80-23, § I, 6-5-80; Ord. No. 93-28, §§ I, II, 12-9-93; Ord. No. 94-6, §§ I—VI, 3-10-94; Ord. No. 99-25, § I, 10-21-99; Ord. No. 2006-03, § I, 3-2-06; Ord. No. 2007-01, § I, 2-1-07)

State law reference

Authority to levy occupational license, F.S. § 205.032; conditions for levy, F.S. § 205.033; penalties for late payment, etc., F.S. § 205.053.

Cross reference

Businesses, ch. 26.