Placement: First Reading of Ordinances
Action Requested: Motion / Vote
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Ordinance 19-75, An Ordinance of the City of Port St. Lucie, Florida, Amending Sec. 111.64, “Veterans” of Ch. 111, “Business Tax Receipts” to Provide Certain Business Tax Exemptions in Compliance with Section 205.055, Florida Statutes; Providing for Codification; Providing for Conflict; Providing for Severability; Providing an Effective Date.
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Submitted By: Yvonne White, Business Tax Supervisor, Finance
Strategic Plan Link: The City's Goal of a high-performing city government organization.
Executive Summary (General Business): The City’s Business Tax Division requests amendments to Section 111.64 of the City’s Code, relating to business tax exemptions for veterans and others, to reflect the repeal of Section 205.171, Florida Statutes, and enactment of Section 205.055, Florida Statutes.
Presentation Information: Staff will be available should the City Council have questions.
Staff Recommendation: Move that the City Council approve the revisions to the Ordinance.
Alternate Recommendations:
1. Move that the City Council amend the recommendation and approve the revisions to the Ordinance.
2. Move that the City Council provide staff with direction.
Background: Section 111.64 of the City Code, “Veterans” provides an exemption from the City’s business tax for certain disabled veterans and their un-remarried spouses which mirrored Section 205.171, Florida Statutes. Section 205.171, Florida Statutes, has been repealed and Section 205.055, Florida Statutes, was enacted which provides a similar exemption for veterans, spouses of veterans and certain servicemembers, and low-income persons.
Issues/Analysis: Section 111.64 of the City Code is being amended to reflect the recent changes in state law regarding veteran exemptions to a municipality’s business tax. The prior law currently set forth in our code and Section 205.171 of the Florida Statutes provided an exemption for disabled veterans and the un-remarried spouse of a deceased disabled veteran after providing certain specified proof or eligibility for such exemption. Concurrently with the repeal of Section 205.171, Florida Statutes, the state legislature enacted Section 205.055 which essentially broadened the exemption to include all honorably discharged veterans, spouses of veterans and certain servicemembers, and low-income persons.
Financial Information: N/A
Special Consideration: N/A
Location of Project: N/A
Attachments: 1. Ordinance
NOTE: All of the listed items in the “Attachment” section above are in the custody of the City Clerk. Any item(s) not provided in City Council packets are available upon request from the City Clerk.
LEGAL SUFFICIENCY REVIEW:
Reviewed by Caroline A. Valentin, Deputy City Attorney. Approved as to Legal form and sufficiency by James D. Stokes, City Attorney.