Item 7A - Ordinance 45-16-22AGENDA1TEM:
CITY OF ATLANTIC BEACH
CITY COMMISSION MEETING
STAFF REPORT
ORDINANCE NO. 45-16-22
AN ORDINANCE OF THE CITY OF ATLANTIC BEACH,
FLORIDA, AMENDING CHAPTER 20, TAXATION; ARTICLE
HI, LOCAL BUSINESS TAX; SECTION 20-53, HALF YEAR
RECEIPTS CHANGING CITY CLERK TO CITY MANAGER
OR DESIGNEE; AND SECTION 20-54, DUE DATES AND
DELINQUENCIES; PENAL TIES CHANGING CITY CLERK
TO CITY MANAGER OR DESIGNEE AND DELETING THE
REQUiREMENT THAT THE CITY CLERK SHALL
DISCONNECT WATER SERVICE FOR NON PAYMENT; AND
SECTION 20-56, COMPLJANCE BY RECEIPT HOLDERS TO
CHANGE THE CITY MANAGER TO FINANCE DIRECTOR
OR DESIGNEE; PROVIDING FOR CONFLICT; PROVIDING
FOR SEVERABILITY; AND PROVIDING AN EFFECTfVE
DATE.
SUBMITTED BY: Nelson VanLiere, City Managerc?:?
DATE: Ma rch 2 , 2016
STRA TEGLC PLAN LINK: Succession Planning
AGENDA ITEM #7A
MARCH 14,2016
BACKGROUND: In an eff01t to streamline operations of th e Cit y to continua lly do more with
fewer resources, I am propos ing a shift in responsibiliti es of the d ai l y duties of managing th e
Business Tax Receipts from the City C lerk to the City Manager, more specifically to the Finance
Department. In my opinion, the job duties arc better suited for the Finance Department than for the
Clerk 's Office due to the nature of the duties. Reasons for this change are highlighted below:
I. One of the most significant reasons to implement a change is that although the code indicates
that the Clerk's Office is responsible, a significant portion of the work is not supervised by the
C lerk. The zoning approvals, insp ections and the collection of the fee s are all p e rform ed by other
departments. When problems arise, the Clerk has no authority over the persons o utside her
department perfonning the tasks. There should be one person responsible for the total process to
insw·c that the treatment of customers is unifom1 and consistent, the fees are applied conectly and
the inspections are performed timely.
2 . According to the C l erk, the C lerk's Office has been experiencing great difficulty perfotming
thi s function at a front counter, taking up much needed time that s hould be devoted to records
m anagement. The Clerk has r epeated ly brought it to my attention that her Records Clerk has
difficulty working o n record s with the interruptions of the fro nt coun ter. Moving the Business Tax
Receipt function across the hall shou ld alleviate some of this pressure. The Record's Clerk would be
better utilized assisting the City C lerk with public records reques ts and processing records that need
to be scanned and indexed for future reference.
AGENDA ITEM# 7 A
MARCH 14, 2016
3. The Finance Department already processes tax receipt payments, the Building and Planning
Department performs a zoning review and the Building Official coordinates any inspections that
need to be done. The Finance Department has front counter support and is capable of performing the
remaining required procedures of taking the applications and verifying once trained.
4. The software that the Clerk's Office has been using has proven to be troublesome and time
consuming. The software will be upgraded in the near future and will require many hours of
training. By transferring these duties now, the Finance Department will have time to train and
migrate to the new software and unburden the Clerk's Office with this responsibility. Finance
personnel have more resources to go through the conversion and get the programs running smoothly.
They will have the support of the Finance Director and two Accountants and a Billing Specialist.
Having people trained and cross trained should make the process work more efficiently. This will
also mean that the Clerk's Office will never need to spend resources on the City's integrated
software except for requisition input.
5. When there is a critical function in a small department and only the person assigned the task
knows how to perform the task or has time to perform the tasks and that person leaves employment,
it puts the City in a difficult position to recover, especially when the process is complicated and
involves specific software. These types of duties would be better off with a pool of employees that
are familiar with the program.
6. This code revision also removes language that requires the City Clerk to cut off water
services to those businesses that do not pay by January 31st. The City Clerk has never enforced this
section of the code. The business may be closed for non-payment, but utilities may need to remain
on if paid for.
7. This revision of the code also clarifies the dates for half year tax receipts and removes the
provision that asks for hardship consideration before a partial year tax receipt would be given. This
is not a necessary provision when partial year receipts are allowed. Declaring a hardship is very
subjective and difficult to apply.
For these reasons, the transfer of the responsibility of managing the Business Tax Receipts from the
City Clerk to the City Manager or his designee by amending Section 20 of Chapter 20, Article III, of
The Atlantic Beach Code of Ordinances would be in the best interest of the City.
BUDGET: None
RECOMMENDATION: To approve Ordinance 45-16-22 as read by title.
ATTACHMENT: Ordinance No. 45-16-22
ORDINANCE NO, 45-16-22
AN ORDINANCE OF THE CITY OF ATLANTIC BEACH,
FLORIDA, AMENDING CHAPTER 20, TAXATION;
ARTICLE III, LOCAL BUSINESS TAX; SECTION 20-53,
HALF YEAR RECEIPTS CHANGING CITY CLERK TO
CITY MANAGER OR DESIGNEE; AND SECTION 20-54,
DUE DATES AND DELINQUENCIES; PENAL TIES
CHANGING CITY CLERK TO CITY MANAGER OR
DESIGNEE AND DELETING THE REQUIREMENT THAT
THE CITY CLERK SHALL DISCONNECT WATER
SERVICE FOR NON PAYMENT; AND SECTION 20-56,
COMPLIANCE BY RECEIPT HOLDERS TO CHANGE
THE CITY MANAGER TO FINANCE DIRECTOR OR
DESIGNEE; PROVIDING FOR CONFLICT; PROVIDING
FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE
DATE.
AGENDA ITEM# 7A
MARCH 14, 2016
WHEREAS, the City Clerk is currently assigned the duties related to the issuance and
renewal of business tax receipts and is accomplishing this task with the support of a records
clerk; and,
WHEREAS, there are significant records of the City that have not been scanned and
indexed for future reference and increases in public records requests are taking up more time
than in the past; and,
WHEREAS, the City Manager, through the realignment of some other job duties
proposes to perform the duties of the management of the business tax receipts and bring that
function into the Finance Department. The collection of fees is already performed by the
Finance Department and they have front counter support for this function.
WHEREAS, the City Commission now finds that it is in the best interest of the City to
transfer the responsibility of managing the Business Tax Receipts from the City Clerk to the City
Manager or his designee and therefore desires to amend Section 20 of Chapter 20, Article III, of
the Atlantic Beach Code of Ordinances.
AGENDA ITEM #7A
MARCH 14, 2016
NOW THEREFORE, BE IT ENACTED BY THE CITY COMMISSION ON
BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA:
SECTION I Code Amended. That Section 20 of the Code of Ordinances, relating to the
Bus iness Tax Receipts of the C ity of A tl antic Beach, Florida, is hereby amended as fo ll ows:
Sec. 20-53. -Half-year receipts.
The eity cleric, upoB proper shewing tha~ the iss~:tanee of a receipt fer a full year would weriE
a hardship iR any instance duriBg the period from April first to Ootober first, may issue a half
year's reeeipt. PeFSOfls app lying for a receipt aftef Ootober fifst ffHlY be issued a kalf year's
reoeipt.
No receipt shall be issued for more than o ne year. For each receipt obtained from October 1
through March 31, the full tax fo r one year shall be paid; for each receipt obtained from April I
through September 30, one-half of the fu ll tax shall be paid.
Sec. 20-54. -Due dates and delinquencies; penalties.
(a) All receipts shall be sold by the city manager or designee e ity olerk beginning September
first of each year and s ha ll be due and payable on or before October first of each year and
shall expire on September thirti eth of the s ucceeding year. lf October first falls on a
weekend o r ho lid ay, the tax sha ll be due and p ayable on or before the first working day
following October first. Those receipts not renewed when due and payable s hall be
considered d e linquent and subject to a delinquency penalty often (1 0) percent for the month
of October, plus an additional five (5) percent penalty for each month of delinquency
thereafter until paid. However, the total delinquency penalty shall not exceed twe n ty-five
(25) percent of the local business tax fee for the delinquent establis hment. If receipt is not
paid b~· January thirty first, tJ:te eity olerlc shall have eity water service diseoMeeted l:I:Rtil
business tax fee plus delinEJuent charges are ~aid in full.
(b) Any person engaging in o r managing a n y business, occupation o r profession without first
ob ta ining a local bus iness tax receipt, if req uired in this article, shall be subject to a penalty
of twenty-five (25) percent of the business tax fee determined to b e due, in addition to the
penalty provided b y F.S. Ch. 162; any such business may be closed by the city manager or
his designee until the bus iness tax requirements have been met.
Sec. 20-56. -Compliance by receipt holders.
Issuance of a local business tax receipt by the c ity manager or designee oity olerk shall in no
Wtse!Y re lieve the h older thereof of responsibil ity for compliance w ith a ll p rovisions of this Code
or oth er c ity o rdinances or parts thereof heretofore passed or w hich may hereafter be passed by
the c ity commission regulating the co nduct of the business.
AGENDA ITEM# 7A
MARCH 14, 2016
SECTION 2. Conflict. If any portion of this ordinance is in conflict with any portion of
any other ordinance, then the provisions of this ordinance shall govern.
SECTION 3. Severability. If any section, sentence, clause or phrase of this ordinance is
held to be invalid or unconstitutional by any court of competent jurisdiction, then said holding
shall in no way affect the validity of the remaining portions of this ordinance.
SECTION 4. Effective Date. This Ordinance shall take effect May 1, 2016.
PASSED by the City Commission on first reading this __ day of ___ , 2016.
PASSED by the City Commission on second and final reading this __ day of
2016. ---
MITCH REEVES,
Mayor, Presiding Officer
ATTEST:
DONNAL. BARTLE,
City Clerk
Approved as to form and correctness:
City Attorney