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LOCAL BUSINESS TAX RECEIPT - NAME CHANGE (B)
Ordinance No. 0-07-18
An ordinance of the City of Gainesville, Florida, amending Sections 2-377, 2-379, 2-621, 6-176, 6-182, 6-193, 10-38, 10-40, 14.5-67, 14.5-96, 14.5-121, 16-98, 19-2, 19-3, 19-19, 19-54, 21-58, 21-60, 22-17, 23-57, 23-97, 25-41, 25-42, 25-43, 25-44, 25-45, 25-46, 25-47, 25-48, 25-49 25-50, 25-50.1, 25-51, 26-116, 28-1, 28-2, 28-4, 28-5, 28-14, 30-336, 30-346, 30-357, relating to Occupational License Tax; by replacing the term Occupational License Tax Act with the term Local Business Tax Act (LBTA); by changing the term "Occupational License" to "Business Tax Receipt" and defining the term "Receipt" as it relates to Business Taxes; amending Appendix A Schedule of Fees Rates and Charges; correcting scrivener's errors; providing directions to the codifier; providing a severability clause; providing a repealing clause; and providing an immediate effective date.
recommendation
The City Commission adopt the proposed ordinance.
explanation
On January 1, 2007, the legislature enacted Chapter 2006-152 which changed the name of the "Local Occupational Tax Act" to the Local Business Tax Act", changed the name "occupational license tax" to "local business tax", and changed the name of the occupational license issued by the City from an "occupational license" to a "business tax receipt".
The City Commission on May 14, 2007 authorized the City Attorney to draft and the Clerk of the Commission to advertise an ordinance amending Sections of the ordinance replacing the term "occupational license" with the term "business tax".