Item 7A - Ordinance 45-16-22AGEN DA ITE M:
CITY OF ATLANTIC BE ACH
CITY COMMISSION MEETIN G
STAFF R E PORT
ORDINANCE NO. 45-16-22
AN ORDINANCE OF THE CITY OF A TLANTJC BEACH,
FLORIDA, AMENDING CHAPTER 20, TAXATION; ARTICLE
III, LOCAL BUSINESS TAX; SECTION 20-53, HALF YEAR
RECEIPTS C HANGING 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
REQUIRE MENT 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
DA T E .
SUBMITTE D BY: Nel son VanLiere, C it y M a na gcrc/?
DATE : M a rch 2 , 2 01 6
STRATE GJC PLAN LINK: Succession Planning
AG E NDA ITEM# 7A
APRIL II , 2016
BACKGROUND: In an effort to streamline op era ti o ns o f the C ity to co ntinuall y do 111 o re wi th
fewer resources, I am prop osing a shift h1 res ponsibilities of the da il y duties of m an aging the
Bus iness T ax Receipts from the C it y C lerk t o the C it y Ma nager, mo re specifi call y to the F inance
Depattmcnt. In my o pi n ion, th e j o b duti es are be tt er s uited for the Fin an c e D e partme nt than fo r the
C le rk 's O ffi ce due to th e na ture o f th e duti es . Reaso ns f or thi s change a rc hi g hli ght ed b elow:
I . One of the most signi fl ca nt reasons to implem e nt a change is tha t altho ug h th e cod e indi cates
tha t the C le rk 's Offic e is resp o nsible, a s ign ifi cant portio n o f th e work is n o t s up e rvi sed by th e
C lerk. T he zo ning approva ls, inspecti ons and the co ll ect ion of th e fees are a ll per fo rm e d b y o the r
d ep a rtments . When pro bl e ms aris e, the C le rk h as no a uthority over the person s o u ts ide her
d ep a rtm ent p etfo rmin g the tasks. T he re should be o ne pe rson respo ns ibl e fo r the total process to
i nsure th a t the treatment o f c ustom ers is unifo nn a nd con s is tent . th e fees ar e app li ed correctl y and
the in s pectio ns are performed time ly.
2 . Ac co rding t o the C ler k, th e C le rk's Office has been e xperiencing gr e at di ffic ul ty p c rfonning
thi s fun c tion a t a front co unter, tak ing up much need ed tim e that s h o uld be devoted to reco rd s
m anagem ent. The Cl er k h as repeatedly bro ught it to m y a ttenti o n tha t h e r R eco rd s C lerk h as
dif ficulty wo rkin g on record s with the intetTupti o ns of the fi·o nt coun ter. Moving the Bus iness Tax
Receipt func tion across the h all s ho uld a ll evi ate some of thi s press ure. The R ecord 's C lerk would be
be tte r utili zed assis ting th e C it y C lerk with public reco rd s requ ests a nd processing record s tha t need
to be scanned a nd ind exed for future reference.
AGENDA ITEM# 7 A
APRIL 11, 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 ofthe 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
APRIL 11, 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
APRIL II, 20J6
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, relatin g to the
Business Tax Receipts ofthe City of Atlantic Beach, Florida, is hereby amend ed as follows:
Sec. 20-53. -Half-year receipts.
The eity elerl£, l:lpon proper showing that the issttanee of a receipt for a full yea£ wot:~ld worlc
a hardship iA a:Ry iAstaAee dttring the period from April first to Oetoeer first, may isstte a half
year's receipt. PersoA:s apJ3IyiAg for a receipt after Oetober first may be issued a half year's
reeeit*:
No r eceipt s h a ll be issued for more than one year. For each receipt obtained from October 1
through March 31 , the full tax for one year shall be paid; for each receipt obtained from April 1
through September 30. one-half of the full tax shall be paid.
Sec. 20-54. -Due dates and delinquencies; penalties.
(a) All receipts shall be sold by the city manager or designee eity olerk beginning September
first of each year and shall be due and payable on or before October first of each year and
shall expire on September thirtieth of the succeeding year. If October first falls on a
weekend or h oliday, the tax s h a ll be du e and payable on or before the first working day
following October fust. T hose receipts not renewed when due a nd payable shall be
considered delinquent and subject to a delinquency penalty often (1 0) percent for the month
of October, p lus an additional five (5) percent penalty for each month of delinquency
thereafter until paid. However, the total delinquency penalty shall not exceed twenty-five
(25) percent of the local business tax fee for the delinquent establishment. If receipt is not
paid by Ja:Rt:~ery thirty arst, the eity clerk shall haYe eity water service disooAAectee l:!Atil
b\lsiness tax fee pitts deliAqttent eharges are 13aid in full .
(b) Any person e ngaging in or managing any business, occupation or profession without first
obtaining a local business tax receipt, i f required in this article, s h a ll be subject to a penalty
of twenty-five (25) percent of the business tax fee determined to be due, in addition to the
penalty provided by F.S. Ch. 162; a ny such business may be cl osed by the city manager or
his designee until the business tax requirements have been met.
Sec. 20-56. -Compliance by receipt holders.
Issuance of a local business tax receipt by the city manager or designee eity eleriE s hall in no
wise~ r e li eve the holder thereof of responsibility for compliance with a ll provisions of this Code
or other city o rdinances o r parts thereof he r etofore passed or which may hereafter be passed by
the city commission regulating the co nduct of the business.
AGENDA ITEM# 7 A
APRIL 11, 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.
PASS ED 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