LIVE OAK — For the past month, the Live Oak Equity Study Commission has been meeting to discuss changes to the the city ordinances and Business Tax Receipts. But at this week’s meeting on Monday, the commission was told most of their work was null and void.

John Gill, Live Oak city clerk, reached out to the Florida League of Cities to review the proposed changes to the city ordinances. The FLC said making monetary changes to the existing ordinance is outside the scope of the Equity Study Commission and the clerk’s office.

The mistake, to put it simply, came from a misunderstanding of a state statute.

“So, basically, what we’ve done has been nullified,” said Jessie Philpot, commission member, during the meeting.

The city held its first Equity Study Commission meeting on April 25. The commission looked into the city’s rate structure for business tax receipts, a tax on a business looking to work within the city limits.

The commission moved businesses from one category to another, effectively changing a business’ tax rate. This is the issue the FLC brought to the city’s attention.

“The equity commission can’t change any of the (tax) rates,” Gill said. “They can’t move (businesses) from one category to another category.”

The extent of the commission’s powers is to make recommendations to the city council for changes and clerical adjustments to the ordinances. The Equity Study Commission could identify businesses that were not represented in the current business tax receipt ordinance and make recommendation they be added.

“It’s disappointing to us because we wanted to do so much,” Gill said.

At the last meeting, Gill proposed treating multi-home owners as businesses and taxing them per home after the first three. Gill said there are people in Live Oak who rent nearly 40 mobile homes, which should be considered a business, he said.

Better classifying businesses was also a goal for the commission. There are some business lumped together with others that don’t really match each other.

For instance, tattoo shops are currently listed in category 2, put together with custom printers and lettering businesses. However, tattoo shops require a license from the Department of Health and were recommended to be moved to category 3 with other state regulated businesses.

Gill said none of these changes will be made.