Filing # 56969768 E-Filed 05/26/2017 09:35:37 AM
IN THE CIRCUIT COURT OF THE
FIFTEENTH JUDICIAL CIRCUIT, IN AND
FOR PALM BEACH COUNTY, FLORIDA.
CIVIL DIVISION “AD”
CASE NO.: 502017CA005418XXXXMB
IN RE:
ANNE M. GANNON, as Constitutional
Tax Collector Serving Palm Beach
County, Florida,
Petitioner.
/
AMENDED PETITION FOR VALIDATION OF BUSINESS TAX RECEIPT WARRANTS
COMES NOW, ANNE M. GANNON, as Constitutional Tax Collector Serving Palm Beach
County, Florida (“Petitioner”), and files this Amended Petition for validation of Business Tax
Receipts and in support thereof, states as follows:
1.
This is an action within the jurisdiction of this Court as provided in Fla. Stat.
§205.053, §162, and Palm Beach County Municipal Code, Chapter 17.
2.
Petitioner is the Constitutional Tax Collector, Serving Palm Beach County, Florida.
3.
Petitioner, in accordance with Florida law, sends Business Tax Receipt notices to
all businesses prior to July 1st of each year, which are due and payable on or before September
30th of each year.
4.
Receipts that are not renewed when due and payable are delinquent and subject
to a delinquency penalty of 10 percent for the month of October, plus an additional 5 percent
penalty for each subsequent month of delinquency until paid.
5.
Any person who engages in any business, occupation, or profession, is required
to pay the business tax within 150 days after the initial notice of tax due. Those who do not obtain
the required receipt are subject to a penalty of up to $250.00 pursuant to Fla. Stat. §205.053.
Each business tax receipt account has already been assessed the $250.00 fee per said statute,
which also remains unpaid.
6.
Petitioner has made repeated attempts to collect these unpaid 2017 business tax
receipts. Notices of the taxes due were sent to each business owners in the form of a tax bill, two
reminder notices and a final notice was sent on April 7, 2017 to all businesses who have overdue
Business Tax Receipts. The taxpayers on Exhibit “A” have failed and/or refused to pay, and
continue to fail and/or refuse to pay the aforesaid taxes and are thereby named in this proceeding.
7.
As of the filing date of this Petition six thousand three hundred and seventy seven
(6,377) of Business Tax Receipts remain unpaid and are delinquent.
8.
Petitioner has prepared warrants for 2017 business tax receipts; said warrants
providing for levy upon and seizure of tangible personal property of the delinquent taxpayers for
the payment of such taxes.
9.
Palm Beach County Municipal Code, Sec. 17-26 (b) states, “any person subject
to, and who fails to pay, a business tax required by this article or any other law of the state, shall
on petition of the officer to whom the said tax is payable, be enjoined by the circuit court from
engaging in the business for which he has failed to pay said business tax, until such time as he
shall pay the same with costs of such action.” Petitioner is requesting a permanent injunction,
effective forty-five days (45) from the date of this Court’s order to ratify, enjoining defendants from
engaging in business activity in Palm Beach County until the business tax receipt is paid.
10.
The names of the business owners who failed to pay the 2017 business tax
receipts and the respective amount owed by each business owners are attached to Exhibit “A” of
the Petition filed with the Clerk of Court. Exhibit “A” is a list compiled from the 2017 delinquent
business tax register and contains the business tax receipt number, trade name, address, and
current tax amount due from each delinquent taxpayer as of the date of filing this Petition.
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11.
Petitioner in her capacity as Constitutional Tax Collector Serving Palm Beach
County continues to receive payments from various business owners named on Exhibit “A”.
Credit shall be given and no warrant or injunction shall be ratified against those business owners
who pay or otherwise resolve the outstanding amounts due prior to the final hearing to validate
the business tax receipt warrants.
12.
The Tax Collector is entitled to attorney fees and costs for bringing this action
Pursuant to Fla. Stat. § 205.053(3), and Palm Beach County Florida Municipal Code, Sec. 1724(c); attorney fees in the amount of fifty dollars ($50.00) per business owner.
13.
Petitioner is requesting an additional penalty of two hundred dollars ($200.00) for
a total of four hundred and fifty dollars ($450.00) penalty against all delinquent business taxpayers
pursuant to Fla. Stat. § 162.21(5)(b).
WHEREFORE, Petitioner prays as follows:
A.
That a hearing be held in this matter at the earliest possible time; and
B.
An order be entered ratifying and confirming the issuance of the business tax
receipt warrants directing the Tax Collector, the Deputy Tax Collector, and/or Sheriff to levy upon,
seize, and sell the tangible personal property.
C.
That the Court grant a permanent injunction effective forty-five (45) days after the
Court grants this Petition which shall enjoin said delinquent business owners from engaging in
the business for which it has failed to pay said business tax.
D.
That the Court assess a total penalty of four hundred and fifty dollars ($450.00)
per delinquent account and fifty dollars ($50.00) attorney fees and costs.
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E.
That the Court grant any other relief deems just and equitable.
DATED this _26th_ day of May, 2017.
Respectfully submitted,
Orfelia M. Mayor, Esq.
Office of the Tax Collector
P. O. Box 3715
West Palm Beach, Florida 33402-3715
Telephone: (561) 355-2141
Facsimile: (561) 355-1110
E-mail: [email protected]
Florida Bar No. 646751
By: _/s/ Orfelia M. Mayor_____
Attorney for Anne M. Gannon
Constitutional Tax Collector,
Serving Palm Beach County
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