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CITY OF RIVIERA BEACH CITY COUNCIL AGENDA ITEM SUMMARY

Meeting Date:	7/19/2017
Agenda Category:	ORDINANCE ON FIRST READING

Subject:

AN ORDINANCE OF THE CITY OF RIVIERA BEACH, PALM BEACH COUNTY, FLORIDA, AMENDING CHAPTER 10 OF THE CITY’S CODE OF ORDINANCES, ENTITLED “LICENSES AND BUSINESS REGULATIONS”, ARTICLE V, ENTITLED “BUSINESS TAX RECEIPT”, SECTION 10-150, ENTITLED “CLASSIFICATIONS AND RATE STRUCTURE”, BY INCREASING BUSINESS TAX RECEIPT RATES BY 5% FOR BUSINESS TAX RECEIPTS WHICH CURRENTLY HAVE A FEE GREATER THAN $150.00; PROVIDING FOR CONFLICTS, SEVERABILITY AND CODIFICATION; AND PROVIDING AN EFFECTIVE DATE.

Recommendation/Motion:

City staff recommends approval of this ordinance.

Originating Dept	Community Development / Finance	Costs	N/A
User Dept.	City	Funding Source
Advertised	Yes	Budget Account Number
Date	July 5, 2017
Paper	Palm Beach Post
Affected Parties	Not Required

Background/Summary:

Florida Statutes Chapter 205, entitled “Local Business Taxes”, provides municipalities with the authority to increase Business Tax Receipt fees every other year up to five percent (5%). The City Council last increased Business Tax Receipt fees by five percent (5%) in 2015 via Ordinance No. 4064 and also increased Business Tax Receipt fees by five percent (5%) in 2013 via Ordinance No. 4026.

All businesses within the City are required to have a City Business Tax Receipt. A majority of Business Tax Receipts associated with small businesses require a payment of less than one hundred and fifty dollars ($150.00). In order to encourage small business growth and to ensure that an undue burden is not placed on small businesses, all Business Tax Receipt categories requiring a fee of one hundred and fifty dollars ($150.00) or less shall not be increased by this ordinance. This exception was also successfully implemented in 2015 (see Ordinance No. 4064).

Fiscal Years	2017-2018
Capital Expenditures	N/A
Operating Costs	N/A
External Revenues	+/- $35k
Program Income (city)	N/A
In-kind Match (city)	N/A
Net Fiscal Impact	+/- $35k
NO. Additional FTE Positions (cumulative)	N/A


III. Review Comments

A. Finance Department Comments:

B. Purchasing/Intergovernmental Relations/Grants Comments:

C. Department Director Review:

Contract Start Date
Contract End Date
Renewal Start Date
Renewal End Date
Number of 12 month terms this renewal
Dollar Amount
Contractor Company Name
Contractor Contact
Contractor Address
Contractor Phone Number
Contractor Email
Type of Contract
Describe

ATTACHMENTS:
File Name	Description	Upload Date	Type
Ordinance__Business_Tax_Receipt_Fee_Schedule_Amendment__July_19__2017__Final.docx	Ordinance, Business Tax Receipt Fee Schedule Amendment, July 19, 2017, Final	7/11/2017	Ordinance
Exhibit_A_-_Business_Tax_Receipt_Fee_Schedule__July_19__2017__Final.pdf	Exhibit A - Business Tax Receipt Fee Schedule, July 19, 2017, Final	7/11/2017	Exhibit
Ordinance_4064_BTR_Fee_Schedule_Amendment_(2015).pdf	Ordinance 4064 BTR Fee Schedule Amendment (2015)	7/11/2017	Backup Material

REVIEWERS:
Department	Reviewer	Action	Date
Community Development	Answerer	Approved	7/11/2017 - 7:38 PM
Purchasing	Answerer	Approved	7/11/2017 - 7:44 PM
Finance	sherman, randy	Approved	7/12/2017 - 8:29 AM
Attorney	Answerer	Approved	7/12/2017 - 12:52 PM
City Clerk	Answerer	Approved	7/12/2017 - 3:24 PM
City Manager	Answerer	Approved	7/12/2017 - 4:30 PM