Westlake Approves New Business Tax Ordinance

The City of Westlake has established a new chapter in its municipal code, designated Ordinance No. 2016-6, to create a structured business tax framework. The ordinance aims to ensure accurate data collection and generate tax revenue.

The new Chapter 5, "Business Tax," integrates into the Code of the City of Westlake, Florida, providing defined rules for businesses operating within city limits.

According to the ordinance, the city council recognized the need for a business tax structure that includes precise definitions, maintains an accurate business database, and facilitates tax revenue collection. The ordinance supports the ongoing operation of businesses in Westlake.

Chapter 5, Section 5-1, outlines key definitions, including "Business," "Classification," "Health Care Providers," "Local business tax," "Merchandise," "Merchant," "Person," "Receipt," "Sale," and "Taxpayer." The definition of "Business" excludes customary religious, nonprofit, charitable, and nonprofit educational institutions.

A "Local business tax" refers to fees charged for the privilege of engaging in or managing a business, profession, or occupation within the city. This tax is separate from regulatory fees or licenses paid for permits, registration, examination, or inspection.

The City Council adopted the ordinance. Details regarding the fee schedule and implementation will be available within the integrated City Code.