Subject:
Title
Approval, Re: Agreement with the Tax Collector for the Collection of Fees Associated with Business Tax Receipts
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Fiscal Impact:
Services provided under this agreement are expected to collect $290,000 for Fire Rescue and
$270,000 Natural Resources Management annually.
Dept/Office:
County Manager Office
Requested Action:
Recommendation
It is requested that the Board of County Commissioners approve and authorize the Chair to execute an Agreement with the Brevard County Tax Collector for the collection of surcharges related to the Hazardous Waste Management Assessment and Fire Prevention and Fire Inspection fees associated with Business Tax Receipts.
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Summary Explanation and Background:
Essentially, the agreement offers a more formal documentation of the continuation of services that the Tax Collector has been providing with the collection of fees and surcharges relating to Business Tax Receipts. The Tax Collector’s Office will continue to determine whether the business is a presumed hazardous waste generator and apply hazardous waste annual surcharge assessment for Business Tax Receipt. In addition, the Tax Collector’s Office will collect Fire Prevention’s plan review and inspection fees for the issuance of new Business Tax Receipts.
Brevard County Natural Resources Management will collaborate with the Tax Collector annually to determine whether there are any changes to business types, small quantity hazardous waste generators, fees, etc. prior to the Business Tax renewal cycle. Brevard County Fire Rescue will provide a copy of any newly adopted fee resolution(s) by the County that affects the Business Tax Receipts.
The Board approved Resolution 05-253, on September 27, 2005, which established a surcharge to fund the County’s hazardous waste management assessment, notification and verification program; authorized the Tax Collector to collect the surcharge from presumed and known hazardous waste generators; authorize a public hearing to discuss the hazardous waste management assessment, notification, and verification program and associated surcharge; providing for a notification, rebuttal, and appeals process. On August 26, 2025, the Board approved Resolution 25-094 which established a schedule of rates, and charges for fire prevention and inspection fees, against all improved real property within the benefit area of Brevard County for the fiscal year beginning October 1, 2025.
Clerk to the Board Instructions:
Please return a fully executed copy of the Agreement to both the County Manager’s Office and the Brevard County Tax Collector.