8212-10ORDINANCE NO. 8212-10
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA,
AMENDING PROVISIONS OF CHAPTER 29, ARTICLE II,
BUSINESS TAX RECEIPTS, CLEARWATER CODE OF
ORDINANCES, TO EXCLUDE THE PROFESSION OF
ATTORNEYS FROM ANY PROVISIONS IN THIS ARTICLE THAT
REGULATE ATTORNEY CONDUCT OR THE PRACTICE OF
LAW; PROVIDING AN EFFECTIVE DATE.
WHEREAS, the regulation of the conduct of attorneys and the practice of law is
solely within the purview of the Florida Supreme Court according to the Florida
Constitution, Article V, Section 15; and
WHEREAS, County Court of Pinellas County has found that certain provisions of
Chapter 29, Article 11, dealing with Business Tax Receipts (BTR's) in the Clearwater
Code of Ordinances go beyond revenue-generating purposes and stray into the
regulation of attorney conduct and thereby held that these provisions were
unconstitutional; and
WHEREAS, this modifies relevant sections of the City's BTR ordinance to
exclude attorneys from provisions that the aforementioned judge's order found to be
regulatory upon attorney conduct or the practice of law, now therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. That Chapter 29, Article II Business Tax Receipts, Section 29.26 be
amended by adding the underlined language as follows:
Sec. 29.26. Enforcement and inspection--Generally.
(1) The following persons are authorized to conduct inspections in the manner
prescribed in this section:
(a) The city manager shall make all investigations reasonably necessary
for the enforcement of this code.
(b) The city manager shall have the authority to order the inspection of
taxpayers, their businesses records, by any city staff having duties to
perform with reference to such licensees or businesses.
(c) All police officers shall be empowered to enforce compliance with the
provisions of this article.
(2) All persons authorized in this section to inspect business tax receipts,
businesses or records the authority to enter, with or without search warrant as
the law may require, at all reasonable times, the following premises:
(a) Those for which a business tax receipt is required;
(b) Those for which a business tax receipt was issued and which, at the
time of inspection, are operating under such business tax receipt;
(c) Those for which a business tax receipt has been revoked or
suspended.
(3) The enforcement and inspection procedures, as detailed herein, shall not
apply to attorneys.
Section 2. That Chapter 29, Article II Business Tax Receipts, Section 29.27 be
amended by adding the underlined language as follows:
Sec. 29.27. Police background check.
(a For the general health, safety and welfare of the citizens of Clearwater, some
business types require a police background check on the owners or operators of
the business. Most of these businesses are identified in the fee schedule of
Appendix A of this Code. From time to time, the director of the department and
the police chief may identify other businesses which will require a police
background check, but are not so noted in the fee schedule of Appendix A of this
Code. Any business owner, operator who is required to obtain a police
background check may furnish a state criminal background check if it was
completed by a state regulatory agency within six months of the application for a
business tax receipt and the background check can be verified as being
completed by that agency. If the applicant elects to provide the alternative
background check, it shall be the responsibility of the applicant to provide the
proof of passing such background check. The city may require a city background
check on a case-by-case basis if there are questions about the validity or
accuracy of a background check provided by the applicant.
(2) No police background check shall be required for attorneys.
Section 3. That Chapter 29, Article II Business Tax Receipts, Section 29.40 be
amended by adding the underlined language as follows:
Sec. 29.40. Penalties.
(1) All business taxes imposed by this article shall be due and payable on
September 30 of each year and shall expire on September 30 of the succeeding
year. Those business tax receipts not renewed by September 30 shall be
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considered delinquent and shall be subject to an administrative fee and
delinquency penalty as per Appendix A. It is the duty of an inspector or a law
enforcement officer to cause such person or persons or officers and directors of
any corporation to be brought before the Municipal Code Enforcement Board or
the county court utilizing processes as set forth in Article 7 of the Community
Development Code and Florida State Statutes, as amended from time to time.
(2) Each business tax receipt required by this chapter shall be obtained prior to
the commencement of business or the practice of a profession and if not, shall be
subject to an administrative fee and penalty as per Appendix A, in addition to the
civil penalties of section 1.12. The administrative fee and penalty as detailed in
Appendix A along with the civil penalty set forth in section 1. 12, for the delinquent
payment of business taxes, shall be exhaustive and to the exclusion of any and
all other penalties and sanctions.
Section 4. That Chapter 29, Article II Business Tax Receipts, Section 29.44 be
amended by adding the underlined language as follows:
Sec. 29.44. Appeals.
M Any applicant or taxpayer who has been denied the issuance or transfer of a
business tax receipt pursuant to section 29.31, 29.38 or 29.41(5) shall have the
right of appeal to the city manager. Within ten calendar days from the date the
city notifies the applicant or taxpayer of the city's decision to deny the issuance or
transfer of a business tax receipt, the applicant or taxpayer shall file with the city
clerk a written statement fully setting forth the grounds for such appeal. Upon the
filing of such written statement, the city clerk shall notify the city manager, who
shall schedule and conduct a hearing before the city manager within 30 days
after the filing of the written statement. The applicant or taxpayer shall be given
written notice of the hearing by certified mail return receipt requested and shall
have an opportunity to present evidence on his or her behalf, to cross examine
witnesses, and to be represented by counsel. The city shall have the burden of
proof by a preponderance of the evidence, and the city manager's decision shall
be based solely on the evidence presented at the hearing. Within ten calendar
days of the hearing, the city manager shall file with the city clerk's office and shall
serve on the applicant or taxpayer a written decision containing findings of fact
and conclusions of the legal basis for the decision. The decision of the city
manager shall be final and conclusive, subject to judicial review by common law
certiorari in the circuit court for Pinellas County. The applicant or taxpayer may
abate the enforcement of the denial by filing a petition for a writ of certiorari and
obtaining a temporary injunction or temporary restraining order.
(2) An applicant providing proof of active attorney licensure from the Florida Bar
will not be denied the issuance or transfer of a business tax receipt.
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Section 5. That Chapter 29, Article II Business Tax Receipts, Section 29.46 be
amended by adding the underlined language as follows:
Sec. 29.46. Regulatory licenses.
Provisions of a regulatory nature contained in this article are placed in this article
as a matter of convenience only. Although a separate regulatory license certificate may
not be issued, such provisions are imposed as conditions of an additional regulatory
license imposed under the city's police power to regulate businesses, occupations,
professions, trades or callings in order to protect the public health, morals, safety and
welfare pursuant to F.S. § 166.221, however, no provisions contained in this article shall
serve to regulate attorney conduct or the practice of law.
Section 6. That Appendix A, XXVIII. Business Tax, be amended by deleting the
stricken language as follows:
084.000 PROFESSIONAL (per licensee and per location)
084.010 Accountant (See note D if CPA) 127.50
084.020 Architect (See note D) 127.50
084.030 Attorney (Seea) 127.50
Section 7. This ordinance shall take effect immediately upon adoption.
PASSED ON FIRST READING
October 21, 2010
PASSED ON SECOND AND FINAL
READING AND ADOPTED
App
Frank V. Hibbard
Mayor
Attest:
Ordinance No. 8212-10
Camilo A. Soto
Assistant City Attorney
Rosemarie Call
City Clerk
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