Ordinance 15-2012 Taxation ORDINANCE NO. 15-2012
AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF
PALM BEACH, PALM BEACH COUNTY, FLORIDA, AMENDING
THE TOWN CODE OF ORDINANCES AT CHAPTER 114
TAXATION, ARTICLE II, LOCAL BUSINESS TAX, AT SECTION
114-32 OPERATION WITHOUT BUSINESS TAX RECEIPT
PROHIBITED, REGARDING CERTAIN ENTITIES EXEMPT
FROM BUSINESS TAX RECEIPTS; AMENDING SECTION 114-
34, PENALTY FOR NOT OBTAINING BUSINESS TAX
RECEIPT, TO ADD A PENALTY FEE; PROVIDING FOR
SEVERABILITY; PROVIDING FOR REPEAL OF ORDINANCES
IN CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING
AN EFFECTIVE DATE.
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH,
FLORIDA, AS FOLLOWS:
Section 1. Chapter 114 of the Town Code of Ordinances relating to Local Business Taxes, is
hereby amended at Section 114-32, OPERATION WITHOUT BUSINESS TAX RECEIPT
PROHIBITED, as set forth herein.
Sec. 114-32. Operation without business tax receipt prohibited.
It shall be unlawful for any person who is within the categories enumerated in
section 114-31 to exercise any of the privileges or to carry on, engage in or conduct any
of the occupations, business or professions enumerated in section 114-43 without first
having obtained a business tax receipt from the town unless specifically exempted by
state statute.
Section 2. Chapter 114 of the Town Code of Ordinances relating to Local Business Taxes, is
hereby amended at Section 114-34, PENALTY FOR NOT OBTAINING BUSINES TAX
RECEIPT, as set forth herein.
Sec. 114-34. Penalty for not obtaining business tax receipt.
Any person who engages in any business, occupation or profession covered by
this article, who does not pay the required business tax within 150 days after the initial
notice of tax due, and who does not obtain the required receipt for the business,
occupation or profession in which they are engaging is subject to a penalty of $250.00
in addition to any other penalty. Such person may be subject to code enforcement board
actions relating to violation of this section and may also be subject to civil actions and
penalties, including court costs, reasonable attorney's fees, and additional administrative
costs incurred as a result of collection efforts.
Section 3. Severability.
If any provision of this Ordinance or the application thereof is held invalid, such invalidity
shall not affect the other provisions or applications of this Ordinance which can be given effect
Ordinance No. 15-2012 Page 1 of 2
without the invalid provisions or applications, and to this end the provisions of this Ordinance
are hereby declared severable.
Section 4. Repeal of Ordinances in Conflict.
All other ordinances of the Town of Palm Beach, Florida, or parts thereof which conflict
with this or any part of this Ordinance are hereby repealed.
Section 5. Codification.
This Ordinance shall be codified and made a part of the official Code of Ordinances of
the Town of Palm Beach.
Section 6. Effective Date.
This Ordinance shall take effect immediately upon its passage and approval, as provided
by law.
PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the
Town of Palm Beach on first reading this 14`h day of August, 2012, and for second and final
reading on this 11th day of September, 2012.
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L. Coniglio, Mayor David A. Rosow, Town Council President
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�' ' 'o. �' M. ildric Preside RroLTem
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,, / \ 0 t.k i ' ( i \ o , Wil lam J. via ond, Town Counci°Member
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ATTEST::, . , U. Richa . M. Kleid, Town Council Member
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san A. wens, +"C, Town Clerk Michael . Pucitto T. n Council Member
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