§ 36.33. Conditions for the Levy of a Business Tax.

(1)

Any business, occupation or profession having held an Orlando in 1993 that, as a result of the City's reclassification and rate structure revisions in 1993, had its variable tax measurement scale changed to the Number of Workers Scale or the Hospital, Congregate Living and Public Lodging Scale shall in no case, upon initial implementation of the rate structure revisions, have its business tax increased by more than ten percent (10%) over the previous year's business tax. This increase limitation shall not be applicable to: 1) Any increases resulting from growth of an individual business and prorations from the previous year; 2) The Main Bank, Telephone Company, Cable Television Company, Daily Newspapers, and Vending Company classifications; and 3) Any authorized penalties.

(2)

Those businesses whose business tax could not be fully converted to the Number of Workers Scale because of the City's self-imposed ten percent (10%) maximum limit upon initial implementation of the rate structure revisions, shall have their business tax adjusted every other year by not more than five percent (5%) over the previous year's business tax, until such time as those taxes shall be fully converted to the Number of Workers Scale.

(Ord. of 8-13-1973, § 1; Ord. of 9-14-1981, § 5; Ord. of 6-6-1994, Doc. #27592; Ord. of 11-14-1994, Doc. #28030; Ord. of 7-22-2002, § 19, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)