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File #: 19R-3319    Version: 1 Name: Code 12-50 remove reference to annual tax billing
Type: Ordinance Status: Passed
File created: 7/24/2019 In control: City Commission Meeting
On agenda: 9/12/2019 Final action:
Title: ORDINANCE NO. 19O-08-115: AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE CITY OF LAUDERHILL, CHAPTER 12, BUSINESS REGULATIONS, ARTICLE II, CERTIFICATE OF USE AND LOCAL BUSINESS TAX RECEIPT, SECTION 12-50, FAILURE TO PAY BUSINESS TAX AND/OR OTHER APPLICABLE FEES; AMENDING PROVISIONS REGARDING ENFORCEMENT OF LIENS AND REMOVING REFERENCES TO ASSESSMENTS ON ANNUAL TAX BILL; PROVIDING FOR AN EFFECTIVE DATE (REQUESTED BY CITY MANAGER, CHARLES FARANDA).
Attachments: 1. ORD-19O-08-115-Code 12-50 lien enforcement and remove annual tax bill placement.pdf, 2. AR 19O-08-115
Title
ORDINANCE NO. 19O-08-115: AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE CITY OF LAUDERHILL, CHAPTER 12, BUSINESS REGULATIONS, ARTICLE II, CERTIFICATE OF USE AND LOCAL BUSINESS TAX RECEIPT, SECTION 12-50, FAILURE TO PAY BUSINESS TAX AND/OR OTHER APPLICABLE FEES; AMENDING PROVISIONS REGARDING ENFORCEMENT OF LIENS AND REMOVING REFERENCES TO ASSESSMENTS ON ANNUAL TAX BILL; PROVIDING FOR AN EFFECTIVE DATE (REQUESTED BY CITY MANAGER, CHARLES FARANDA).

Body
Request Action:
Pass an Ordinance to amend the provisions of 12-50 to remove references to placement on the annual tax bill and to authorize enforcement methods for non-payment.

Need:
To update Code Section 12-50

Summary Explanation/ Background:
The City previously considered placing the delinquent balances for Certificate of Use invoices that remained unpaid on the Annual Tax Bill, due to the timing of the tax cycle deadlines with the County of September 15 and the City fiscal year cycle ending September 30, it was determined that it was not practical to place the billing on the annual tax bill and the Property Appraiser did not approve the method. As such, the code provisions which anticipated the practice of placing the delinquent COU invoices on the tax bill needs to be removed from the City Code of Ordinances as that will not be the method used.

Attachments:
Number all attachments consecutively.

Cost Summary/ Fiscal Impact:
Include projected cost, approved budget amount and account number, source of funds, and any future funding requirements

Estimated Time for Presentation:

Master Plan:

Goal 1: Clean, Green Sustainable Environment
[ ] Increase mass transit ridership [ ] Reduce City energy consumption
[ ] Reduce water consumption

Goal 2: Safe and Secure City of Lauderhill
[ ] Crime in lower 50% in Broward [ ] Residents feel safe in neighborhood
[ ] Reduce emergency fatalities

Goal 3: Open Spaces and Active Lifestyle for all ages
[ ] Increase participation in youth sport...

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