While Sections 90-276, 90-277 and 90-278, DIVISION 4. - SPECIALTY CONTRACTORS, Subdivision II. - Rolloff/Portable Waste Contractors, of the City Code provides for the issuance of a Business Tax Receipt (BTR) and franchise fees, there is some ambiguity and misunderstanding from the construction industry, as a result the administration is recommending a revision to these sections to reflect the current means and methods being utilized by those individuals engaged in demolition and/or removal of construction debris and/or bulky waste, and in the enforcement of these code provisions.
In order to have a clear understanding in its use and application, the Administration is recommending revisions to harmonize sections 90-276, 90-277 and 90-278 to incorporate into the City Code, expanded definitions similar to and which are currently used by the City of Miami; see below definitions contained in the City of Miami, Florida; Chapter 22.
City of Miami - Chapter 22
Sec. 22-1. Definitions.
Gross receipts. The words "gross receipts" shall mean all monies, whether paid by cash, check, debit, credit, or any other legal form of payment, resulting from all transactions and activities in the franchisee's regular course of business and trade including administrative fees, garbage, industrial, solid waste, used cooking oil waste, environmental charges and fees, containerized waste services, fuel surcharge, construction and demolition debris, roofing materials, trash, litter, maintenance, compactors, refuse and/or rubbish collection removal and disposal services rendered, hand bag collection, recycling (excluding recovered materials at commercial establishments as defined by F.S. § 403.703), or from any other source related directly or indirectly from waste collection services, including, but not limited to, all income derived from the use of dump trucks, grappling trucks, roll-off trucks, trailers, roll-offs, boxed in, framed, fenced in, or otherwise designated storage areas, etc., containers, bagsters, chutes, and any other vehicles and equipment used for collection and disposal of any debris by the franchisee, exclusive of Franchise Fees herein and taxes as provided by law, whether wholly or partially collected within the city, less bad debts. Gross receipts shall not include income derived from the transportation, storage, treatment, collection, and removal of biomedical, biological, or hazardous waste as herein defined. (Emphasis supplied.)
Roll-off/container. The words "roll-off/container" shall mean a metal container, compacted or open, with or without wheels, designed and used by nonexclusive commercial solid waste haulers and/or other companies for the collection and disposal of construction debris, demolition debris and/or large quantities of trash and/or bulky waste, but not garbage or commercial refuse. (Emphasis supplied.).