Subject:
Title
Legislative Intent and Permission to Advertise Amendments to the Brevard County Code of Ordinances RE: Business Tax Receipts, including, but not limited to, Chapter 102, Article II, "Business Tax Receipt"; Section 74-116, "Findings, Purpose and Declaration"; and Section 62-1155, "Zoning Approval for Business Tax Receipts; approval of Home Occupation," Brevard County Code of Ordinances.
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Fiscal Impact:
The General Fund annual revenue associated with Business Tax Receipts (BTRs) is approximately $330,000. This amount will potentially increase due to a streamlined process; however, approximately $18,500 annual reduction in revenue to Planning and Development is projected.
Dept/Office:
Planning and Development
Requested Action:
Recommendation
Board approval of legislative intent and permission to advertise amendments to the Brevard County Code of Ordinances to ensure consistency between the Code and Florida law pertaining to business tax receipts, including, but not limited to, Chapter 102, "Taxation," Article II, "Business Tax Receipt," and Chapter 74, "Offenses and Miscellaneous Provisions," Article VII, "Pain Management Clinics," specifically Section 74-116, "Findings, Purpose and Declaration," and Chapter 62, "Land Development Code," Article VI, "Zoning Regulations."
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Summary Explanation and Background:
The Brevard County Code of Ordinances establishes a process for the issuance of a business tax receipt (BTR) and also incorporates the BTR review and approval process into other provisions of Code to ensure businesses are operating in accordance with County rules and regulations. For example, under Chapter 102, "Taxation," Article II, "Business Tax Receipt", Section 102-50, entitled "Zoning Use Permit," no BTR shall be issued for the use of any lands in the unincorporated areas of the County until the applicant procures a zoning use permit from Planning and Development. Additionally, Section 62-1155(a), Brevard County Code, requires "z...
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