Bill Type and Number: Ordinance 2007-559
Sponsor: Council Member
Date of Introduction: May 8, 2007
Committee(s) of Reference: F, R, A
Date of Analysis: May 11, 2007
Type of Action: Ordinance Code amendment
Bill Summary: The bill amends Ordinance
Code Chapter 250 – Miscellaneous Business Regulations – to provide for an exemption
from business license fees for persons who are: physically disabled from doing
manual labor; widows with dependent minors; and persons age 65 and over who
engage in a very small business ($1,000 or less in capital investment and no
more than one employee). The amendment
establishes conditions for making application for the exemption, and provides
that, the new exemption notwithstanding, no person may be exempted from any
business license fee required to engage in the sale of alcoholic beverages.
Background Information: The amendment to Chapter 250 mirrors the
existing exemption from payment of occupational license taxes for the same
categories of persons found in Chapters 770 and 772. The business licenses covered in Chapter 250
include auctioneers, sidewalk vendors, transient merchants, downtown sidewalk
and open air vendors, street vendors, residential solicitors and peddlers,
downtown sidewalk cafes, sidewalk cafes, and special events vendors.
Policy Impact Area: Business license fee
exemption
Fiscal Impact: Undetermined, but
anticipated to be minimal. The Tax
Collector’s Office, which issues business permits and licenses, estimated that
the number of license holders who meet the exemption criteria would be very
small.
Analyst: Clements