eLaws | eCases | Florida State | Florida Administrative Code | Florida Courts | Counties & Cities of Florida | Code of Federal Regulations | United States Code |
 Orlando
 Code of Ordinances
 Chapter 36. LICENSES
 Article I. IN GENERAL

  § 36.04. Business Tax Receipt Renewal; Dates Due and Delinquent; Penalties; Proration; and Annexation Waiver.  

Latest version.

  • (1)

    Business Tax Receipts to be renewed under this chapter shall go on sale beginning July 1st of each year and shall be due and payable on October 1st of each year and shall expire on September 30th of the succeeding year. Any Business Tax Receipt not renewed on or before October 1st shall be considered delinquent and subject to a delinquency penalty of ten percent (10%) between October 1st and October 31st, plus an additional five percent (5%) for each month of delinquency thereafter until paid; provided that the total delinquency shall not exceed twenty-five percent (25%) of the local business tax.

    (2)

    In any instance where an initial Receipt is to be issued to a new business during the tax year, the Office of Permitting Services shall forward an invoice to the receipt holder for payment, unless payment has been received at the time of application. A date for payment without penalty shall be established on the invoice. Should payment not be received within the time specified, the delinquent penalty rates described above shall be enforced.

    (3)

    Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 180 days after the initial business tax invoice notice of tax due, and who does not obtain the required Business Tax Receipt shall be required to pay a penalty of $250.00 per offense and may be subject to civil actions. This penalty is in addition to all other authorized penalties, plus any collection and administrative costs authorized in accordance with Florida Statutes § 205.053(3).

    (4)

    The business tax as prescribed by Section 36.35 shall be prorated the receipt for any new business, occupation or profession which first opens or starts on or after January 1st and before October 1st of any year, unless otherwise prohibited in this chapter or elsewhere in this Code. The prorated business tax for any business, occupation or profession opening or starting in January shall be equal to ninety percent (90%) of the annual business tax set forth in Section 36.35 and the prorated business tax shall be reduced by an additional ten percent (10%) of the annual business tax per month for each month thereafter for businesses, occupations or professions that open or start after January, but before July 1st. Those businesses, occupations or professions opening or starting on or after July 1st, but before October 1st, shall pay the business tax determined to be due for the ensuing business tax year and such Receipt shall expire on September 30th of that same business tax year.

    (5)

    The business tax and administrative fee as prescribed by Section 36.35 and subsection 36.02(4), respectively, shall be waived, as set forth in this paragraph, for any business, occupation or profession located within a property area that becomes a part of the incorporated limits of the City of Orlando through means of an "annexation" (as such term is defined in § 171.031(1), Florida Statutes, whether conducted pursuant to the procedures set forth in § 171.0413 or § 171.044, Florida Statutes). The waiver shall be authorized by the Chief Financial Officer and apply only to the annual business tax and administrative fee for such business, occupation or profession for that fiscal year in which the annexation became effective. If the date on which such annexation became effective occurred on or after May 1st, then the waiver shall also apply to the annual business tax and administrative fee for such business, occupation or profession for that fiscal year following the fiscal year in which the annexation became effective. Those businesses, occupations or professions entitled to this waiver must still apply for and obtain a Receipt from the City of Orlando and display such Receipt at the business location in accordance with this Chapter 36. As with all Business Tax Receipts, any Receipt issued to a business, occupation or profession entitled to this waiver shall expire on September 30th in the fiscal year such Receipt was issued.

(Ord. of 8-13-1973, § 1; Ord. of 3-30-1987, Doc. #21088; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 4, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)