Submitted By: Endira Madraveren
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Presentation By: Planning Staff
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Department: Growth Management
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FORMAL TITLE:
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Ordinance 2026-XX to amend the Code of Ordinances repealing Chapter 62, Taxation, Article III. – Local Business Tax, Section 22-356 and Section 10-33; and amending Sections 6-2, 10-205, 22-2, 22-32, 22-428, 54-32, 54-98, 110-3, 110-52, 122-921, 122-1198, 122-1210, 122-1214, 122-1216, 122-1224, 122-1225 and Appendix A, Article III, Section 6 by removing references to local business tax, business tax certificate, business tax receipt, and occupational license.
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OCALA’S RELEVANT STRATEGIC GOALS:
Quality of Place, Economic Hub
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PROOF OF PUBLICATION:
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BACKGROUND:
The city currently administers a Local Business Tax program, also known as Business Tax Receipts (BTRs), as a general fund revenue source pursuant to Chapter 205, Florida Statutes.
The City’s current Local Business Tax fee schedule was adopted by Ordinance No. 2553 in September 1995 and has not been comprehensively updated in more than 30 years. As a result, the existing classification structure and fee schedule have become outdated and increasingly burdensome over time. Modifications to the classification structure and fee schedule are restricted through state law (F.S. 205.0535) and provide limited ability to modify the fee structure and further limits the ability to increase fees in any given year.
In an effort to further promote a business-friendly environment and reduce regulatory and financial burdens on local businesses, staff is recommending repeal of Chapter 62, Article III, Local Business Tax, of the Code of Ordinances.
FINDINGS AND CONCLUSIONS:
To amend the current fee schedule and classification structure, extensive amendments to the BTR program are needed. These amendments are governed by Florida Statutes and will require additional staffing that sufficiently administers and enforces the program to ensure the fair and comprehensive i...
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