2007-3553 Ordinance
2007-3553
ORDINANCE NO.
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, AMENDING
ARTICLE V, OCCUPATIONAL LICENSE TAX, SECTIONS 102-
356 THROUGH 102-385 THEREOF, BY CHANGING THE TERM
"OCCUPATIONAL LICENSE TAX" TO "LOCAL BUSINESS
TAX"; DEFINING THE TERM "RECEIPT" AS IT RELATES TO
BUSINESS TAXES; ALL SUCH AMENDMENTS AMENDING
PROVISIONS IN THE AFOREMENTIONED CITY CODE
SECTIONS TO CONFORM WITH THE RECENT AMENDMENT
TO CHAPTER 205, FLORIDA STATUTES (PURSUANT TO
CHAPTER 2006-152, LAWS OF FLORIDA, AND HOUSE BILL NO.
1269); PROVIDING FOR SEVERABLITY, CODIFICATION, AND
AN EFFECTIVE DATE
WHEREAS, during this past legislative session, the legislature enacted Chapter 2006-
152, which changed the name of the "Local Occupational License Tax Act" to the "Local
Business Tax Act", changing the name of the tax issued by local governments from an
"occupational license tax" to a "business tax"; and
WHEREAS, accordingly, the City Commission desires to adopt changes to its
Occupational License Tax Ordinance, as codified in Chapter 2006-152;
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA.
SECTION 1. That Section 102-356 through 102-385 of Article V, entitled "Occupational
License Tax", of the Code ofthe City of Miami Beach, is hereby amended as follows:
ARTICLE V. OCCUP^TION/\L LICENSE TN<*
LOCAL BUSINESS TAX*
*Cross references: Businesses, ch. 18; occup~tion~lliconso business tax for
supplementary convention center parking, ~ 130-282.
Sec. 102-356. Construction of article; definitions.
All of the provisions of this article shall be construed liberally on behalf of the city.
Words and terms not defined in this section shall be interpreted in accordance with their
normal dictionary meaning and customary usage. The following words, terms and
phrases, when used in this article, shall have the meanings ascribed to them in this
section, except where the context clearly indicates a different meaning:
Advertise, advertising, advertisement and publish means all means of conveying to
the public, whether by word of mouth, newspaper, magazine, periodical, handbill,
written notice, printed display, poster, billboard, radio or television announcement or by
any other means, notice of a sale or intention to conduct a sale.
Amusement attraction means any building or structure around, over, or through which
persons may move or walk, without the aid of any moving device integral to the building
or structure, which building or structure provides amusement, pleasure, thrills or
excitement. This term does not include enterprises principally devoted to the exhibition
of products of agriculture, industry, education, science, religion or the arts.
Amusement ride means any mechanical device that carries or conveys passengers
around, over, or along a fixed or restricted route or course or within a defined area for
the purpose of giving its passengers amusement, pleasure, thrills or excitement.
Antique means an object 50 years of age or older that has a special value due to age
or reproduction of the same.
Apartment house means a building with or without resident supervision occupied or
intended to be occupied by more than two families living separately with separate
cooking facilities in each unit.
Arcade means any place of business that has coin-operated game machines and/or
pool tables that, when counted together, exceed five in number.
Auction business means a sole proprietorship, partnership or corporation that maintains
a permanent office or branch office in the city and that, in the regular course of
business, conducts, arranges, advertises, or promotes auctions or uses or allows the
use of its facilities for auctions.
Automobile rental agency means any person who rents, leases or offers to rent or
lease five or more motor vehicles within the city within any given year.
Automobile shipper means any person engaged in the business or occupation, as
principal, agent, broker, intermediary or otherwise, or holding himself out by
advertisement, solicitation or otherwise as being engaged in the business or occupation
of receiving and accepting the custody or possession of the automobile of another,
under any contract, agreement, understanding or arrangement, which provides for the
furnishing, procuring or arranging for the transportation or shipment of such automobile
to an agreed point or destination, by driving the same thereto, under its own power or
propulsion, in lieu of the transportation or shipment thereof as freight by any auto
transportation company or common carrier.
Bed and breakfast inn means an historic structure originally built as a single-family
residence, which is owner occupied and operated to provide guest rooms with breakfast
and/or dinner included as part of the room rate.
Bottle club means a commercial establishment, operated for a profit, whether or not a
profit is actually made, wherein patrons consume alcoholic beverages brought onto the
premises and not sold or supplied to the patrons by the establishment, whether the
patrons bring in and maintain custody of their own alcoholic beverages or surrender
custody to the establishment for dispensing on the premises.
Business means every trade, occupation, profession or other manner of revenue-
producing activity regardless of whether a profit is actually made. Business, profession
and occupation do not include the customary religious, charitable or educational
activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions
in this state, which institutions are more particularly defined and limited as follows:
(1) Religious institutions means churches and ecclesiastical or denominational
organizations or established physical places for worship in this state at which nonprofit
religious services and activities are regularly conducted and carried on, and also means
church cemeteries.
(2) Educational institutions means state tax-supported or parochial, church and
nonprofit private schools, colleges or universities conducting regular classes and
courses of study required for accreditation by or membership in the Southern
Association of Colleges and Schools, the Department of Education, or the Florida
Council of Independent Schools. Nonprofit libraries, art galleries and museums open to
the public are defined as educational institutions and eligible for exemption.
(3) Charitable institutions means only nonprofit corporations operating physical
facilities in the state at which are provided charitable services, a reasonable percentage
of which are without cost to those unable to pay.
Business Tax means the fees charqed and the method by which the City qrants the
privileqe of enqaqinq in or manaqinq any business, profession, or occupation within the
City's iurisdiction.
Cardroom means any room, store, office, building, vessel or houseboat used, operated
or maintained for the purpose of providing facilities for card playing for four or more
persons, other than the owners, operators or lessees thereof, whether or not admission,
cover or service charges are exacted.
City manager or his designee means the city manager or one of his assistants or
another employee of the city designated by the city manager to perform a function
required by this article; however, that review required by section 102-385 shall not be
conducted by the same person who performs functions pursuant to any other section of
this article. Alternatively, "designee" for purposes of section 102-385 may also mean an
independent hearing officer appointed pursuant to resolution of the city commission to
perform the review functionsset forth in this resolution or to adjudicate violations of the
city's codes.
Closing-out sale means the sale or offer to sell by any person, to the public, of goods in
stock, on order or in transit, with a declared advertised purpose that such sale:
(1) Is anticipatory to the termination, closing, liquidation, discontinuance, conclusion, or
abandonment, of the business, or any part thereof, or any line of goods, or anyone
store of a group of stores in connection with such sale; and it shall include all sales
advertised in such manner as to reasonably convey to the public the impression that
upon the disposal of the goods advertised or on hand, the business will permanently
cease and be discontinued;
(2) Is anticipatory to the temporary closing or discontinuance of the business due to
alterations or remodeling of the premises or relocation;
(3) Will consist of goods damaged or altered by fire, smoke, water, hurricane, flood,
explosion or other means; or
(4) Will consist of goods derived from a business that has failed, been closed,
discontinued or liquidated, or where such advertising indicates a business failure or
emergency affecting the seller or any previous holder of the goods to be sold.
Compensation means any money, reward or consideration, tangible or intangible,
personal property or real property, or the use of real or personal property, received
directly or indirectly or in trust or by other means.
Driver means an individual operating a motor vehicle whether as the vehicle owner or
as agent, employee or lessee of the owner.
Electrologist means any person who removes hair from or destroys hair on the human
body by the use of an electric needle.
Electrolysis means the practice of removing surplus hair from any part of the human
body by the application of electric current to the hair papilla by means of a needle to
cause decomposition of hair papilla.
Employment agent or employment agency means any person in this city engaged for
hire or compensation in the business of furnishing persons seeking employment or
changing employment with information or other service, intended to enable such
persons to procure employment, or furnishing any person who may be seeking to
employ, for compensation, help of any kind, with information intended to enable such
person to procure such help.
Escort service means any person in this city engaged for hire or compensation in the
business of providing companions.
Ferrous metals means any metals containing significant quantities of iron or steel.
Firearm means any revolver, pistol, rifle, shotgun, machine gun, destructive device or
other weapon that expels a projectile by the action of an explosive or air pressure or
gas.
Florist means any person regularly engaged in the business of selling at retail flowers,
funeral sprays, wreaths, designs or corsages.
Flower stand means any person engaged in the business of selling cut flowers
exclusive of any, all and every other type and kind of flowers or plants.
For cause means the failure of a licensee to comply with those conditions, standards or
requirements required for the issuance of his liconso business tax receipt, or the
violation of any other provision of this article or chapters of this Code incorporated in
this article.
Gallery means a business which displays art for viewing and/or for sale regardless of
whether a fee is charged for admission.
Guard, watchman, patrol includes any person, who, for consideration, advertises as
providing or is engaged in the business of furnishing watchman, guard, patrol, or
armored car services or who, for consideration, transports prisoners. This includes any
person, who utilizes dogs to perform security services unless otherwise excluded.
Hotel means a building occupied or intended to be occupied generally for transient
occupancy.
Janitorial service means any person in this city engaged for hire or compensation to
provide cleaning services or persons who will perform these services for others.
Liconse me~JnS:::l pormission gr:::lntod upon compli3nce with tho requiremonts of this
3rticlo to ong3go in 3 businoss or :::lctivity conductod within tho city.
Licensee me3ns 3ny person opor:::lting undor 3 licenso gr3ntod pursu3nt to this :::lrticlo.
Medical clinic means an outpatient facility in which the name of a fictitious entity is
prominently featured, which provides for surgical and nonsurgical medical treatment and
is not directly associated with a hospital.
Motor scooter means a two-wheeled vehicle with small wheels and a low powered
engine.
Motor vehicle or vehicle means any motor-propelled vehicle, with the exception of
motor scooters, including but not limited to motorbuses, vans and automobiles operating
on the streets of the city for compensation.
News depot means a location where newspaper carriers pick up and prepare
newspapers for delivery.
Nonferrous metals means metals not containing significant quantities of iron or steel,
including but not limited to copper, brass, aluminum, bronze, lead, nickel, zinc, and
alloys thereof.
Not-for-profit organization means an organization registered as a corporation not for
profit pursuant to F.S. ch. 617, no part of the income or profit of which is distributable to
its members, directors or officers.
Parking lot means any business engaged in whole or in part in the parking of motor
vehicles for the payment of a fee.
Pawn means either of the following transactions:
(1) Loan of money means a written or oral bailment of personal property as security
for an engagement or debt, redeemable on certain terms and with the implied power of
sale on default.
(2) Buy-sell agreement means any agreement whereby a purchaser agrees to hold
property for a specified period of time to allow the seller the exclusive right to
repurchase the property. A buy-sell agreement is not a loan of money.
Pawnbroker means any person who is not solely a secondary metals recycler subject
to F.S. ch. 538, pt. II, which is regularly engaged in the business of making pawns. The
term does not include a financial institution as defined in F.S. S 655.005 or any person
who regularly loans money or any other thing of value on stocks, bonds or other
securities.
Person means any individual, firm, partnership, joint adventure, syndicate, or other
group or combination acting as a unit, association, corporation, estate, trust, business
trust, trustee, executor, administrator, receiver, or other fiduciary, and includes the plural
as well as the singular.
Prearranged travel or tourist-related services means any service, including but not
limited to car rentals, lodging, transfers, and sightseeing tours, for which a traveler
receives a premium or for which he contracts or pays prior to departure.
Preowned merchandise means personal property previously owned or used, including
secondhand goods.
Private investigative agency includes any person who, for consideration, advertises as
providing or is engaged in the business of furnishing private investigations as defined in
F.S. S 493.6101 (17).
Professional corporation means a corporation organized for the sole and specific
purpose of rendering professional service and has as its shareholders only individuals
who themselves are duly licensed or otherwise legally authorized within this state to
render the same professional service as the corporation.
Professional service means any type of personal service to the public that requires as a
condition precedent to the rendering of such service the obtaining of a license business
tax receipt or other authorization from the state. By way of example and without limiting
the generality thereof, the personal services which come within the provisions of this
article are the personal services rendered by certified public accountants, public
accountants, chiropractors, dentists, osteopaths, physicians and surgeons, doctors of
medicine, doctors of dentistry, podiatrists, chiropodists, architects, veterinarians,
attorneys at law, and life insurance agents.
Promoter means any person who Promotes a dance or entertainment event on the
premises of a business that is licensed to serve alcoholic beverages. To Promote a
dance or entertainment event is to be involved in one or more of the following activities:
(a) hiring any of the Persons staffing the event (e.g., deejay, host, cashier, doorman,
etc.), (b) hiring any of the Persons distributing or mailing invitations, flyers, posters, or
other marketing materials in connection with such event, or (c) making the ultimate
decision concerning the cost of entrance to the event. A Promoter does not include a) a
business, or any full-time employee of the business, that Promotes a dance or
entertainment event on premises for which the business holds a valid city occup3tion31
license business tax receipt; b) a 501 (c) corporation, unless it is permitting the use of its
temporary alcoholic beverage license by another business on the premises of such
other business; c) a person who holds or Promotes a private reception not open to the
general public; (d) a Person who is hired by a Promoter to host, plan or market a dance
or entertainment event; or (e) a Person who sponsors, or allows his name to be used in
connection with, a dance or entertainment event, provided such Person does not also
Promote the event.
Public food service establishment means any building, vehicle, place or structure, or
any room or division in a building, vehicle, place or structure, that is maintained and
operated as a place where food is regularly prepared, served or sold.
Purchase transaction means a transaction in which a recycler gives consideration
having a value in excess of $10.00 in exchange for regulated metals property.
Receptive tour operator means any person who prearranges tourist-related or tour
guide services for individuals or groups visiting the city whose point of origin or
departure is a foreign country. This does not include any person who provides services
limited solely to any single one of the following: transportation, lodging, food or
entertainment.
Receipt means the document that is issued by the city which bears the words "Local
Business Tax Receipt" and evidences that the person in whose name the document is
issued has complied with the provisions of this Article relatinq to business tax.
Recyclers means all persons engaged in the business or gathering or obtaining of
ferrous or nonferrous metals, paper, glass or plastic products that have served their
original economic purpose, or is in the business of performing the manufacturing
process by which these products are converted into raw products consisting of prepared
grades and having an existing or potential economic value; by methods including
without limitation, processing, sorting, cutting, classifying, clearing, bailing, wrapping,
shredding, shearing or changing the physical form or chemical content thereof.
Regulated metals property means any item composed primarily of any nonferrous
metals, but shall not include aluminum beverage containers, used beverage containers,
or similar beverage containers.
Restaurant means the same as "public food establishment."
Retail establishment means any store, merchant or organization selling merchandise to
the general public.
Sale includes all transfers, assignments, pledges, leases, loans, barters or gifts.
Secondhand dealer means any person not solely a secondary metals recycler subject
to F.S. ch. 538, pt. II, engaged in the business of purchasing, consigning, pawning,
selling, bartering, exchanging in any manner at retail or wholesale, or otherwise dealing
for profit in secondhand goods. The term shall include pawnbrokers and all dealers who
buy, trade or sell or who make loans of money upon the deposit or pledge of
secondhand goods.
Secondhand goods means personal property previously owned or used, which is not
regulated metals property regulated under F.S. ch. 538, pt. II, and which is purchased,
sold, bartered, exchanged, consigned or pawned as used property. The term includes
but is not limited to:
(1) Watches;
(2) Items containing gold, silver, platinum or other precious metal;
(3) Jewelry, diamonds, gems, and other precious stones, excluding costume jewelry;
(4) Fishing rods and tackle;
(5) Audio and video equipment, including but not limited to television sets, radios,
amplifiers, receivers, turntables, tape recorders, videotape recorders, speakers, and
citizens' band radios, and compact disc players;
(6) Computer equipment;
(7) Radar detectors;
(8) Depth finders;
(9) Trolling motors and outboard motors;
(10) Photographic equipment, including but not limited to cameras, lenses, electronic
flashes, tripods and developing equipment;
(11) Machinery, tools, electric motors, calculators, tires, hubcaps, musical instruments,
typewriters;
(12) Weapons, including knives, swords, and air guns;
(13) Telephones, including cellular and portable;
(14) Microwave ovens;
(15) Animal fur coats;
(16) Video games;
(17) Office equipment such as copiers, fax machines and postage machines;
(18) Sports equipment;
(19) Lawnmowers, bicycles and motor vehicles.
Seller of travel, travel bureau means any person maintaining a business location or
branch office within the city who offers for sale, directly or indirectly, at wholesale or
retail, prearranged travel or tourist-related services for individuals or groups through
vacation or tour packages or through lodging or travel certificates in exchange for a fee,
commission or other valuable consideration. This includes offering membership in a
travel club or travel services for an advance fee or payment, even if no travel contracts
or certificates or vacation or tour packages are sold.
Talent agency means any person engaged in the occupation of operating an agency,
bureau, office or other place for the purpose of procuring or attempting to procure
engagements, or for the purpose of giving information as to where such engagements
may be provided, for an artist who seeks employment by a buyer in, but not limited to,
the following: a live or motion picture production, whether made on or by film, electronic
tape, or other electronic device used to produce theatrical motion pictures, television
entertainment motion pictures, industrial motion pictures, or television commercials;
modeling services; conventions; print media; the legitimate stage; radio; circus;
vaudeville; musical arts; or a musical organization.
Taxee means any person operatinq under a business tax receipt qranted pursuant to
this article
Window cleaning service means any person engaged for hire or compensation to
provide window cleaning services or persons who will perform these services for
others.
(Ord. No. 95-2995, ~ 2(20),6-7-95; Ord. No. 99-3173, ~ 1,3-3-99; Ord. No. 99-3191, ~
1, 7-3-99)
Cross references: Definitions generally, ~ 1-2.
Sec. 102-357. Levy.
The city commission hereby levies an occup3tion~llicense t3X business tax for the
privilege of engaging in or managing any business, profession or occupation within the
city. The occup~tion~llicense tax business tax is levied on:
(1) Any person who maintains a permanent business location or branch office within
the city, for the privilege of engaging in or managing any business within its jurisdiction.
(2) Any person who maintains a permanent business location or branch office within
the city, for the privilege of engaging in or managing any profession or occupation within
its jurisdiction.
(3) Any person who does not qualify under subsection (1) or subsection (2) of this
section and who transacts any business or engages in any occupation or profession in
interstate commerce if the license business tax is not prohibited by ~ 8, art. I of the
United States Constitution.
State law references: Similar provisions, F.S. ~ 205.042.
Sec. 102-358. Temporary license business tax receipt.
(a) A temporary license business tax receipt to operate a business may be issued
upon meeting the requirements set forth by the city manager or his designee and upon
payment of one-half the annual license tax applicable for that type of business. The
requirements may include but are not limited to:
(1) Approvals by various city departments.
(2) Obtaining a certificate of use.
(3) Submitting proof of a current state license.
(4) County health department approval.
(b) A temporary license business tax receipt may be issued for a continuous period of
not more than four weeks. No more than three temporary Iiconses business tax receipts
may be issued to a business in a one-year period beginning October 1 and ending
September 30.
(Ord. No. 95-2995, ~ 2(20-39),6-7-95)
Sec. 102-359. Application of other laws.
A liconse business tax receipt issued under this article does not waive or supersede
other city or county ordinances or state or federal regulations or laws; does not
constitute city approval of any particular business activity or manner of conducting a
business activity; and does not excuse the Iiconsoo taxee from all other city, county,
state and federal regulations, ordinances and laws applicable to the licensoo's taxee's
business. All licenses and application materials prepared under this article shall so
state. Neither the payment of a Iiconse business tax nor the procurement of a Iiconso
tax receipt under this article shall authorize or legalize in any manner a licensoo's
taxee's violation of city, county, state or federal ordinance, regulation or law.
(Ord. No. 95-2995, ~ 2(20-2),6-7-95)
Sec. 102-360. Licenso Business Tax Receipt duration and expiration date.
Each licenso Business Tax Receipt shall be valid for one year. Liconsos Tax Receipts
shall be issued beginning October 1 of each year and shall expire on September 30 of
the following year. Notwithstanding the foregoing, or any other section in this chapter to
the contrary, liconses tax receipts for promoters may be issued for a single dance or
entertainment event.
(Ord. No. 95-2995, ~ 2(20-3 A.), 6-7-95; Ord. No. 99-3173, ~ 2,3-3-99)
Sec. 102-361. Transfer of Iicenso tax receipt following sale.
A business liconse tax receipt may be transferred to a new owner when there is a bona
fide sale of the business if the transfer occurs within 30 days of the sale. However, the
transferred Iiconso tax receipt shall be valid only for the remainder of the period for
which it was originally issued. Any business transferring the liconso tax receipt to new
ownership must submit:
(1) Proof of ownership showing the date of sale. In the case of a residential property, a
copy of the recorded deed must be submitted.
(2) The previous owner's license business tax receipt.
(3) All other application forms that would otherwise be required by this article of a new
applicant for the liconse business tax receipt.
(4) Payment of the required transfer fee in section 102-364.
(Ord. No. 95-2995, ~ 2(20-3 B.), 6-7-95)
State law references: Similar provisions, F.S. ~ 205.043(2).
Sec. 102-362. Transfer of Iiconso business tax receipt after relocation.
A business Iiconso tax receipt may be transferred to another location within the city if
the licensed taxed business is relocated when the following conditions are met:
(1) A certificate of use must be obtained if required for the new location prior to
opening for business.
(2) All other licensing business tax requirements of this article have been met.
(3) The transfer fee in section 102-364 is paid and a license tax receipt is obtained
prior to opening for business at the new location.
(Ord. No. 95-2995, S 2(20-3 C.), 6-7-95; Ord. No. 98-3148, S 1, 11-4-98)
State law references: Similar provisions, F.S. S 205.043(3).
Sec. 102-363. Loss of opportunity to transfer license business tax receipt.
Failure to follow the applicable procedure set forth in section 102-361 or 102-362 shall
result in the loss of the opportunity to transfer a license tax receipt to a new location or
entity. The applicant shall thereafter be required to pay the total annual tax for the
license tax receipt as required by section 102-379 and shall be subject to all
administrative, civil and criminal penalties authorized under this article for failure to
procure a license tax receipt.
(Ord. No. 95-2995, S 2(20-3 D.), 6-7-95)
Sec. 102-364. Transfer fee; time period for grant or denial.
(a) A transfer fee shall be ten percent of the annual license business tax, but not less
than $3.00 nor more than $25.00.
(b) A license business tax receipt shall be granted or denied within a period of 30 days
from the date of submittal of a complete application.
(Ord. No. 95-2995, S 2(20-3E., F.), 6-7-95)
State law references: Fee authorized, F.S. S 205.043(2), (3).
Sec. 102-365. Pro rata payment; refund; existing license.
All licenses tax receipts shall be payable on or before September 30 of each year, and
expire on September 30 of the succeeding year. If September 30 falls on a weekend or
holiday, the tax is due and payable on or before the first working day following
September 30. No license tax receipt shall be issued for any fractional portion of the
year; however, those persons operating businesses or occupations covered by this
article who establish permanent places of business in the city after May 1 may obtain a
license tax receipt for the remaining portion of the fiscal year upon the payment of half
the license business tax required by this article, and those establishing such businesses
after July 1 shall pay a fourth of the required license business tax. No refund of
business taxes shall be granted.
(Ord. No. 95-2995, S 2(20-4),6-7-95; Ord. No. 95-3017, S 1(20-4), 10-25-95)
State law references: Similar provisions, F.S. S 205.053(1).
Sec. 102-366. Cumulative effect of article.
Taxes paid under this article are not in lieu of other fees and taxes required by other city
departments, boards, commissions or officers for permits, registration, examination,
inspection or other regulatory purposes. The provisions of this article are cumulative
and in addition to all other federal, state, county and municipal ordinances, regulations
and laws providing for the collection of taxes, licenses, permit fees and charges.
(Ord. No. 95-2995, S 2(20-5),6-7-95)
Sec. 102-367. Business limited by licenses business tax receipt.
No business licensed that has a business tax receipt to do a particular type of business
shall engage in any other business subject to licensing business tax under this article
unless a separate Iicenso tax receipt is acquired for that purpose. Violation of this
section shall be subject to all administrative, civil and criminal penalties authorized
under this chapter.
(Ord. No. 95-2995, S 2(20-6),6-7-95)
Sec. 102-368. Posting of license business tax receipt and decal.
(a) Any person conducting a business for which a license tax receipt is required by this
article shall post his license tax receipt in a conspicuous place in or about his place of
business where it may be seen upon inspection by any official of the city. For his failure
to do so, he may be fined as if he had never procured such license tax receipt.
(b) If the city supplies a decal indicating that a business has a current license tax
receipt to the licensee taxee, the licensee taxee shall display the decal in the front
window of the business premises within 15 days of the date of mailing by the city of the
decal. Failure to display the decal as required shall result in a fine of $25.00. Failure to
pay the fine will be considered a violation of this article.
(Ord. No. 95-2995, S 2(20-7),6-7-95)
Sec. 102-369. Convention center activities exempt.
All business activities at the Miami Beach Convention Center and the Jackie Gleason
Theater of the Performing Arts shall be exempt from the licensing business tax
requirements under this article.
(Ord. No. 95-2995, S 2(20-8),6-7-95)
Sec. 102-370. Personal responsibility and liability of officers and agents.
(a) The city shall endeavor to notify all licensees business tax receipt holders that their
licenses business tax receipts are due for renewal. However, if the licensee taxee does
not receive a renewal notification, the licensee taxee is responsible to renew the license
business tax prior to October 1 to avoid delinquent charges.
(b) If any business fails to obtain a license business tax receipt required by this article,
the manager, chief responsible executive and sales agent of the business shall each,
jointly and severally, be responsible to take out the license business tax receipt on
behalf of the business. It shall be the duty of all officers of a corporation engaged in
business in the city to see that such corporation complies with the provisions of this
article, and they shall each personally be subject to the penalties imposed by this article
for failure of a corporation to comply with the requirements of this article. All corporate
officers applying for a license business tax receipt on behalf of a corporation shall be
given written notice that they are personally liable for the corporation's compliance with
this article and shall in addition be required to execute the application materials in their
individual capacities.
(Ord. No. 95-2995, S 2(20-9), 6-7-95)
Sec. 102-371. Application procedures; grounds for denial.
(a) Procedures for issuance. No license shall be issued or granted to any person to
engage in any business named, identified or encompassed by this article unless an
application is filed with the city manager or his designee on forms provided for that
purpose, disclosing the following:
(1) a. The applicant's name and address.
b. The name of the business for which a license business tax receipt is sought.
c. The name and address of the owner and operator of the business and if a
corporation, the names and addresses of each of its corporate officers and its resident
or registered agent.
d. The type or classification of the business and the relationship of the applicant to the
business.
e. The location in the city where the business will be operated.
f. The date of birth, social security number and driver's license number of the
owner/operator and any applicable federal employer identification numbers.
(2) When necessary for determining the proper Iicenso business tax under this article,
the area, capacity, capital invested, merchandise or property contained within the
business, the stock carried, number of persons or things employed or engaged, the
quantity, property or retail stock value or such other information as may be required by
this article for purposes of determining the proper Iiconso fee business tax. It shall be
the duty of the city manager or his designee before issuing a liconse business tax
receipt requiring disclosure of such data to require the person applying for such Iiconso
business tax to file under oath a statement disclosing such data, which statement shall
be kept permanently on file, and which statement shall promptly be amended by the
liconsoo taxee as the circumstances of the business change.
(3) If the applicant is a corporation or partnership, the full name of the corporation or
partnership and the state of incorporation.
(4) If the business is a corporation and is to be conducted under another name, the
business name and county of registration under F.S. S 865.09.
(5) Whether any of the individuals listed on the application has had his Iiconso
business tax receipt, or the Iiconse business tax receipt of any business in which he
had substantial control or ownership interests, revoked or suspended under this article
or other similar laws.
(b) Emergency locator. The application shall contain a section designated "emergency
locator." The applicant shall fill out as part of the liconse business tax application the
names, business and residence addresses and residence and business phone numbers
of the owner, and the manager or other persons to be notified in case of fire or other
emergencies. Any changes in such information during the period for which the license
business tax is issued shall be made to the city manager or his designee, in writing.
(c) Liconse Business Tax Receipt Number. All applications and licensos business tax
receipts shall be assigned a number, which may be an individual's social security
number and a corporation's federal tax number, or such other uniform method of
numbering selected by the city manager or his designee, with the director of
management information systems.
(d) Statement of accuracy. The application form shall contain the following language:
The undersigned has carefully reviewed this application and all information contained
herein has been freely and voluntarily provided, and all the facts, figures, statements
contained in this application are true and correct.
(e) Name and signature. The applicant shall print and sign his name to the
applications immediately after the statement required in subsection (d) of this section. In
the case of a corporation, an officer shall be required to sign the application in his
individual capacity and not solely as a corporate agent, and shall be advised of the
provisions of section 102-370.
(f) Obtaining certificate of use prior to issuance of tfcense business tax receipt. Those
businesses required to obtain a certificate of use pursuant to section 14-66(3) must do
so prior to the issuance of a business licenso tax receipt.
(g) Smoke detector form. All apartment houses, hotels, roominghouses,
boardinghouses, ACLF's, nursing homes, and private hospitals must submit a smoke
detector report on a form prescribed by the city manager or his designee prior to the
issuance of the originalliconso business tax receipt. A Iiconso business tax receipt will
not be issued until the smoke detector report form is properly completed and submitted.
Failure to do so in a timely manner will result in enforcement procedures and penalties
as provided in this article.
(h) State Hconso tax receipt. All businesses and professions regulated by the state
must submit a copy of their current state license business tax receipt prior to the
issuance of their original city liconses business tax receipts and thereafter each year at
time of renewal in the case of sellers of travel only. Only the state license tax receipt
itself, or in the case of the state hotel and restaurant commission, the receipt issued by
the state, shall constitute proof of current state license tax receipt.
(i) Alcoholic beverage establishments. All establishments that serve alcoholic
beverages and all promoters shall submit a completed form supplied by the city
acknowledging that compliance with the following laws and requirements is an express
condition of holding the city license applied for:
(1) Section 562.11, Florida Statutes, entitled "Selling, giving, or serving alcoholic
beverages to person under age 21; misrepresenting or misstating age or age of another
to induce licensee taxee to serve alcoholic beverages to person under 21; penalties";
F.S. ~ 562.14, entitled "Regulating the time for sale of alcoholic and intoxicating
beverages; prohibiting use of licensed taxed premises"; and F.S. ~ 562.48, entitled
"Minors patronizing, visiting, or loitering in a dance hall";
(2) During the hours when alcoholic beverages are served by any business, a
nontransferable identification bracelet must be placed on the right wrist of all persons
entering the premises of the business who are over 21 years of age.
(3) Promoters shall post a copy of their license business tax receipt in a conspicuous
place at or near the entrance of any dance or entertainment event they promote, where
it may be easily read.
(Ord. No. 95-2995, ~ 2(20-10(a)), 6-7-95; Ord. No. 98-3148, ~ 2,11-4-98; Ord. No. 99-
3173, ~ 3,3-3-99; Ord. No. 99-3191, ~ 2,7-3-99)
Sec. 102-372. Grounds for denial.
(a) Any Person whose application for a license business tax receipt has been denied
may seek a hearing under section 102-385. An application for a business license tax
receipt under this article may be denied on the following grounds:
(1) That the applicant has failed to disclose or has misrepresented information required
by this article in the application.
(2) That the applicant currently has a license tax receipt under suspension or
revocation. Whenever any business license tax receipt has been suspended or revoked
by the city for any cause whatsoever, no subsequent license tax receipt shall be issued
during the period of suspension/revocation to the licensee taxee or to any other firm in
which the licensee taxee or any of its general partners, limited partners, officers or
stockholders owning 20 percent or more of its stock or agents, employees or other
persons who were actively involved in the business under suspension/revocation.
(3) That the applicant desiring to engage in the business as described in the
application has selected a proposed site or type of business activity which does not
comply with the city's zoning ordinance or other laws of the city.
(4) That the applicant fails to obtain a bond at the limits required of his business.
(5) That the applicant fails to obtain insurance at the limits required of his business.
(6) That the applicant has failed to obtain a certificate of use as required by section 14-
66(3) of this Code.
(7) The certificate of use for the proposed business has been denied, suspended or
revoked for any reason.
(8) The applicant's proposed business activity or portion thereof consists of conduct
that is an actual threat to the public health, welfare or safety.
(9) Habitual conduct has occurred at the applicant's premises that violates city, county
or state laws.
(10) The issuance of a license tax receipt is based on the applicant's compliance with
specific provisions of federal, state, city or county law and the applicant has violated
such specific provisions.
(11) The applicant has violated any provision of this article and has failed or refused to
cease or correct the violation after notification thereof.
(12) The applicant within the preceding five years in this state or any other state in the
United States has been adjudicated guilty of or forfeited a bond when charged with
soliciting for prostitution, pandering, letting premises for prostitution, keeping a
disorderly place, or illegally dealing in narcotics.
(13) The premises have been condemned by the local health authority for failure to
meet sanitation standards or the premises have been condemned by the local authority
because the premises are unsafe or unfit for human occupancy.
(14) The applicant's premises have been found to constitute a public nuisance by the
nuisance abatement board as provided in section 70-206 et seq.
(15) The applicant is delinquent in the payment of any license fee business tax/fee
imposed under this article: Code enforcement lien; special assessment lien and/or any
other debt or obligation due to the city under state or local law.
(16) A Business has permitted an unlicensed promoter with no business tax receipt to
hold a dance or entertainment event on the premises of the Business on more than one
occasion within a 12-month period.
(b) In addition to the grounds set forth in section (a), an application for a Promoter
license tax receipt under this article may be denied on the following grounds:
(1) A Promoter has held a dance or entertainment event on the premises of aR ~
unlicensed Business that does not have a business tax receipt on more than one
occasion within a 12-month period.
(2) Habitual conduct has occurred at, or in connection with, a Promoter's dance or
entertainment event that violates city, county, or state laws (or violates the laws of any
other state or local government) including, but not limited to, laws prohibiting a) the
serving of alcoholic beverages to minors, b) littering; c) excessive noise: and d)
disorderly conduct.
(Ord. No. 95-2995, S 2(20-10), 6-7-95; Ord. No. 98-3148, S 3,11-4-98; Ord. No. 99-
3173, S 4,3-3-99)
Sec. 102-373. Investigation to determine compliance with article.
The city manager or his designee may investigate persons engaged in any business
encompassed by this article and make such inquiry as shall be necessary to determine
whether or not such persons have procured a license business tax receipt as required
by this article, or engaged in conduct which violates this article or chapter 18.
(Ord. No. 95-2995, S 2(20-13), 6-7-95)
Sec. 102-374. Penalty for late payment.
(a) Any person engaging in any business without obtaining a valid license business tax
receipt under this article shall be subject to a penalty of twice the applicable fee
business tax in addition to any other penalty provided by this article or any other law.
(b) All license business tax renewal fees are due and payable on October 1 of each
year. Any person failing to timely apply for the annual renewal of a license business tax
under this article may be issued a license tax receipt only upon payment of a
delinquency penalty of ten percent for the month of October or portion thereof and an
additional five percent for each month of delinquency thereafter or portion thereof until
paid. Payments must be received by the city prior to the first day of each penalty month
to avoid additional penalties; however, the total delinquency penalty shall not exceed 25
percent of the license business tax amount.
(c) Renewed licenses business tax receipts will not be issued until all delinquent
payments for any license business tax/fee imposed under this article: Code
enforcement lien; special assessment lien and/or any other debt or obligation due to the
city under state or local law has been paid in full. Any debt or obligation shall not be
deemed due if any appeal has been timely filed and has not been disposed of.
(Ord. No. 95-2995, 92(20-14),6-7-95; Ord. No. 98-3148, 94,11-4-98)
State law references: Similar provisions, F.S. 9205.043.
Sec. 102-375. Penalties for false disclosures.
Any person who shall knowingly make a false statement on a city application or
knowingly fail to disclose or supplement information required by this article shall be
subject to the civil and administrative penalties authorized by this article and state law.
(Ord. No. 95-2995, 92(20-15),6-7-95)
Sec. 102-376. Business owner's responsibility/joint responsibility for violations.
It shall be unlawful and a violation of this article for any Person to operate or permit to
operate upon his/her/its premises a Business not currently licensed taxed as required
by this article.
Further, if a Business rents, leases, contracts, assigns, or otherwise permits the use of
its premises, or any portion thereof, by a Promoter, then such Business will be jointly
responsible for all city code violation fines incurred by the Promoter; provided, however,
that if the Promoter has a valid Promoter license business tax receipt and a bond, if any,
has been posted by the Promoter pursuant to section 102-378, such bond shall first be
used to pay any Code violation fines incurred as a result of the promoted dance or
entertainment event.
(Ord. No. 95-2995, 9 2(20-16), 6-7-95; Ord. No. 99-3173, 9 5, 3-3-99)
Sec. 102-377. Penalties, enforcement; collection of delinquent fees and taxes, and
criminal penalties.
(a) Any person who shall carry on or conduct any business for which a license tax
receipt is required by this article without first obtaining such liconse tax receipt or who
violates any other provision of this article shall be cited with a notice of violation as
provided in chapter 30 of this Code and shall be subject to one or more of the following
enforcement/collection procedures:
(1) Prosecution before the city's special master, as provided in chapter 30, with
penalties as set forth therein.
(2) Suspension/revocation proceedings as set forth in section 102-385.
(3) Suit for injunctive relief to enjoin operation of the business in violation of this article.
(b) As an additional means of enforcement/collection and supplemental to the above,
when a notice or record of any past-due business license tax/fees and penalties that
become due and payable to the city after the effective date of this section is recorded in
the public records of the county, the notice shall constitute a special assessment lien
upon all real and personal property of the business owing such fees and penalties, and
shall remain a lien equal in rank and dignity with the lien of ad valorem taxes, and shall
be superior in rank and dignity to all other liens, encumbrances, titles and claims in, to
or against the property involved. Such liens may be foreclosed or levied upon in the
manner provided by law.
(c) In addition to the above, a violation of this section shall be punished by
imprisonment not to exceed 60 days or by imposition of a fine not to exceed $500.00 or
both.
(d) As an additional means of enforcement and supplemental to the above, if any
Person carries on or conducts any Business for which a license tax receipt is required
by this article without first obtaining such license tax receipt, then the city may prevent
the Business from operating until the required license tax receipt is obtained.
(Ord. No. 95-2995, 9 2(20-17), 6-7-95; Ord. No. 96-3044, 9 1, 5-1-96; Ord. No. 99-3173,
96,3-3-99)
Sec. 102-378. Lapse of insurance, bond.
(a) Those occupations requiring insurance as a prerequisite to the issuance of a
license tax receipt must submit an original certificate of insurance at the time of
application, to be approved by the risk manager. It is the licensee's taxee's responsibility
to ensure that an updated original certificate of insurance is forwarded to the city's
license business tax section prior to the expiration date of the certificate currently on file.
If, at any time during the license tax year, a licensee taxee fails to maintain the
insurance and/or bonds required by this article for the licensed taxed business, the
license tax receipt issued to such business shall become null and void. Such
businesses that continue operating without a valid lioense tax receipt shall be subject to
enforcement procedures as set forth in section 102-377, including license business tax
receipt revocation.
(b) (1) Promoters shall be required to post a bond or cash ("Promoter Bond") in the
amount set forth below prior to the issuance or renewal of a license tax receipt. If, at any
time, the Promoter fails to keep the bond in effect, the license tax receipt issued to such
Promoter shall become null and void. No liconse tax receipt shall be issued to a
Promoter if there are outstanding city fines assessed against such Promoter, or
outstanding city fines relating to promoters, assessed against the Business at whose
premises the Promoter is seeking a premises specific license tax receipt.
(2) The Promoter Bond may be drawn upon to pay any city fines imposed upon either
the promoter or upon the Business which permitted the Promoter to use its premises at
the time the fine was incurred.
(3) The amount of the Promoter Bond shall in no way be deemed to limit the liability of
the Promoter or Business to less than the amount of any city fines which might be
imposed. If the Promoter Bond is drawn down upon to pay a city fine, the promoter shall
be obligated to replenish the Promoter Bond to its original amount within ten Business
days after written notice from the city. If the promoter fails to do so, the license tax
receipt issued to such Promoter shall become null and void.
(4) The Promoter Bond will be returned to the promoter within 30 days after the
Promoter license tax receipt expires, less any deductions for city fines as provided
herein; however, if there is an open violation without a fine amount, the Promoter Bond
shall not be returned until the violation is closed or until there is a final adjudication by
the city's special master and all fines have been paid. If the promoter license tax receipt
is renewed, the Promoter Bond posted with the city may be carried over to the renewed
license tax receipt.
(5) The amount of the promoter bond shall be determined as follows:
TABLE INSET:
License type Bond amount
Single event--
Premises specific
Ucenso tax receipt
Premises with total $0
permitted occupancy
under 150
Premises with total Base amount of $2,500.00 plus $50.00 multiplied by the
permitted occupancy amount, if any, by which the total permitted occupancy load
of the specific premises at which the dance or
of 150 or more entertainment event will be held exceeds 150
Multiple event--
Premises specific
Ucenso tax receipt
Premises with total
permitted occupancy $0
under 150
Premises with total Base amount of $2,500.00 plus $50.00 multiplied by the
permitted occupancy amount, if any, by which the total permitted occupancy load
of the specific premises at which the dance or
of 150 or more entertainment event will be held exceeds 150
Multiple event--
Premises general
Ucense tax receipt
Premises with total
permitted occupancy $0
under 150
Premises with total
permitted occupancy $10,000.00
of 150 or more
(6) In no event shall the amount of the required Promoter Bond exceed $10,000.00,
except as provided in subsection (8) below.
(7) As used herein, total permitted occupancy shall include the total permitted
occupancy load for the inside, outside, terrace, first floor, second floor, mezzanine,
seating area, bar, and all other areas of the premises at which the dance and
entertainment event could be held.
(8) A Promoter holding simultaneous events on different premises shall be required to
obtain a separate bond for each premises where such simultaneous dance or
entertainment events are held, unless the dance or entertainment event is held after
June 9, 1999, and is in conjunction with a convention, trade show, or special event
which is co-sponsored, co-hosted, and/or funded in whole or in part by the city, in which
case, the provisions of subsection (b )(6) above, apply.
(9) All applications for single event premises specific licenses business tax receipts
must be submitted at least ten business days before the dance or entertainment event.
(Ord. No. 95-2995, S 2(20-18), 6-7-95; Ord. No. 99-3173, S 7, 3-3-99; Ord. No. 99-3191,
S 3, 6-23-99)
Sec. 102-379. Schedule of taxes.
License Business taxes for the following businesses, occupations or professions are
hereby levied and imposed as follows:
Effective on October 1, 2005 (fiscal year 2005-2006), the following licenso business
taxes will be increased by five percent rounded to the nearest dollar, and further
increased by five percent every other year on October 1, until such taxes/fees have
caught up with the cumulative percentage change in the Consumer Price Index (CPI)
measure between June 1994 through March 2003, which is 24.5 percent. Further
providing for another change equal to the cumulative percentage change in the CPI
from March 2003 to September 2011.
As provided in Res. No. 2003-25299, a review of the annual permit fee/business tax will
be required whenever the change in the Consumer Price Index (CPI), between the
latest CPI and the date of the CPI used for the last tax/fee adjustment, is five percent or
greater.
A
Abstract, land title warranty or security companies. . . $188.00
Accountants and auditors. . .210.00
Acupuncturist. . . 182.00
Adult congregate living facility (HR.S. Iic. required):
First ten beds. . . 166.00
Each additional bed. . . 6.00
Adult entertainment. . . 5,250.00
Advertising, all kinds. . . 182.00
Agent, bureau, brokers, operators or dealers of all kinds, including commercial,
insurance, loans, claims, transportation, manufacturer or any other kind of business or
occupation except pawnbrokers, for each class of business handled, etc., unless
covered elsewhere in this section:
(1) Each firm. . . 182.00
(2) For each individual connected therewith as salesman. . . 78.00
(3) For each individual connected therewith as broker. . . 182.00
Alcoholic beverage vendor and bottle club license fee (regulatory):
(1) Establishments selling beer, wine and/or liquor for consumption on premises, open
after midnight and closing no later than 2:00 a.m. . . . 1036.00
(2) Extra-hour establishments selling beer, wine and/or liquor for consumption on
premises, open after 2:00 a.m. and closing no later than 5:00 a.m. . . .3,445.00
(3) Bottle clubs. . . 5,513.00
Alterations/tailor:
(1) Each shop. . . 160.00
(2) In another shop. . . 78.00
Amusement attraction/ride, each, insurance required. . . 1036.00
Antique dealer, those who deal in pre-owned merchandise are not required to obtain a
secondhand dealer license. . .414.00
Apartment houses:
(1) Minimum fee (covering first 15 rooms), not including kitchens and bathrooms. . .
61.00
(2) For each additional room over 15, not including kitchens and bathrooms. . . 6.00
Appraiser. . . 182.00
Arcade. . . 182.00
For each game machine or jukebox. . . 83.00
Architects. . . 210.00
Armored car service. . .210.00
Arms, including ammunition and pistols, bowie knives, slingshots, Springfield and
repeating rifles and guns:
(1) Dealers in, alone or in connection with any other business. . .414.00
(2) Employee... 71.00
Artists, including retouching, sketching, cartooning, crayon or ferrotype or other similar
line. . . 83.00
Attorneys. . . 210.00
Auction business (state license required) . . . 3,445.00
Automobile for hire, limousines, except sightseeing buses:
(1) Per auto. . . 287.00
(2) Private school and nursery buses, per bus. . . 182.00
(3) Limousine service. . .248.00
per limousine (insurance required) . . . 78.00
Automobile shippers (bond required) . . . 414.00
Automobile/truck:
(1) Painting...314.00
(2) Renting business. . . 1,296.00
(3) For each automobile rental sub-agency (no cars on location) . . .414.00
(4) Car wash and detailing:
a. Not in connection with a filling station. . . 243.00
b. Associated with a filling station. . . 182.00
(5) Garage:
a. Storage... 270.00
b. Repair, to include body shop. . . 270.00
c. Parking garage. . .210.00
(6) Dealer (new vehicles) . . . 364.00
(7) Broker (no vehicles on premises) . . . 182.00
(8) Dealer (used vehicles) . . .314.00
B
Baggage and transfer business, including moving companies. . . 259.00
Bail bonds. . . 182.00
Bakery, wholesale:
(1) Employing five persons or less. . . 100.00
(2) Employing more than five and not over 25 persons. . .221.00
(3) Employing over 25 persons. . .270.00
(4) For any retail sales, a separate license is required.
Barbershops, with or without manicurist and shoeshine stands, each shop:
(1) One to five chairs. . . 182.00
(2) Six to ten chairs. . . 226.00
(3) 11 to 15 chairs. . . 276.00
(4) Plus, per chair over 15. . .22.00
(5) For each individual barber. . . 22.00
Baths, turkish, mineral, sun or similar. . . 182.00
Beachfront concession operations:
Per activity per location. . . 604.00
Beach upland fee, per unit. . . 16.00
Beauty parlors, hairdressing, facial massage, manicuring, etc., each shop:
(1) One to five chairs. . . 182.00
(2) Six to ten chairs. . . 226.00
(3) 11 to 15 chairs. . . 276.00
(4) Plus, per chair over 15 . . . 22.00
(5) For each individual beautician. . . 22.00
Bed and breakfast inn:
(1) First 15 rooms. . . 166.00
(2) For each additional room over 15 . . . 15.00
Bicycles, rent and repair. . . 182.00
A merchant's liconse tax receipt is required for the sale of any merchandise.
Billiards or pool tables, each table. . . 100.00
Bingo. . . Exempt
Boardinghouses, as defined in section 17-1 of this Code:
(1) For the first 15 rooms. . . 154.00
(2) For each additional room over 15 . . . 12.00
Boat livery (requires special approvals and insurance):
(1) Renting not over eight boats. . . 314.00
(2) For each additional five boats or fractional portion thereof. . . 61.00
Boat or surfboard rentals, as an accessory use in hotels under current zoning ordinance
(requires special approvals and insurance):
(1) Renting not over eight units (boats and/or surfboards) . . . 243.00
(2) For each additional 5 units (boats and/or surfboards) . . . 61.00
Boats and ships (requires special approvals and insurance):
(1) Storage basins and sheds. . . 519.00
(2) Sightseeing or excursion. . . 519.00
(3) Any commercial craft carrying passengers for hire or charter parties (not otherwise
covered by this subsection), per boat. . . 78.00
(4) For charter, per boat. . .78.00
(5) Towing and Iightering . . . 182.00
(6) Yards and ways, doing repair work. . . 414.00
(7) Commercial dock. . . 110.00
(8) Boat slips. . .61.00
(9) Boat docks, per lineal foot. . . 5.00
(10) Boat dealer (new) . . . 364.00
(11) Boat dealer (used) . . . 314.00
(12) Ferry terminal. . . 551.00
(13) Water taxi:
First three boats. . . 276.00
Each additional boat. . . 110.00
Bowling alleys, or box ball alleys, per alley. . .61.00
Building and loan associations; mortgage companies; savings and loan associations;
banks chartered by the state or the United States and each branch thereof. . . 623.00
Automatic teller machine located off premises. . . 182.00
C
Cabanas, each. . . 12.00
Card rooms, including but not limited to bridge. . . 1,588.00
Carpet and rug cleaning. . .210.00
Casting office. . . 182.00
Caterers. . .259.00
Caterers operating mobile unit designed and intended solely for the purpose of vending
from such mobile unit sandwiches, pastries, candy, beverages, soft drinks and like
items, to workmen on construction sites, city shops and yards each mobile unit. . .
281.00
However, no such mobile unit shall be operated on any construction site unless a permit
therefor is secured from the city manager, application therefor having been made at
least 15 days prior to the granting of such permit. It is hereby made the duty of the city
manager to investigate all applications therefor, and the city manager shall issue such
permit only after finding that the public convenience and necessity requires the issuance
of such permit and that the operation of such mobile unit shall not obstruct the public
way or create hazardous condition thereon, Provided, further that only one such permit
shall be issued for each construction site.
Check cashing office. . . 182.00
Chemists. . . 182.00
Chiropodist. . .210.00
Chiropractor. . .210.00
Clerical office (mail order, requires bond) . . . 182.00
Clinic, medical, dental. . .276.00
Closing-out sales:
(1) 30 days. . .662.00
(2) Additional 15-day periods. . .414.00
Coin dealers. . . 182.00
Coin-operated merchandise or service vending machines, except machines vending
newspapers or drinking cups not otherwise provided for herein:
(1) Distributor, coin-operated machine. . .243.00
(2) Each $0.01--$0.25 machine. . . 22.00
(3) Each machine $0.25 and over. . .34.00
Collection agency. . . 182.00
Consultants, advisors and practitioners. . . 210.00
Convention service bureau. . . 182.00
Counselor, marriage, etc. . . . 210.00
Court reporter. . . 182.00
Credit bureau. . . 182.00
Currency exchange. . . 182.00
D
Dance halls:
(1) Dance halls which also have a valid alcoholic beverage license and closing no later
than 12:00 midnight. . . $1036.00
(2) Dance halls which also have a valid alcoholic beverage license and closing no later
than 2:00 a.m. . . . $182.00
(3) Dance halls which also have a valid alcoholic beverage license and closing no later
than 5:00 a.m. . . . $182.00
(4) Dance halls which do not have a valid alcoholic beverage license. . . $1036.00
Day care centers and nursery school. . . 259.00
Dealers in preowned merchandise/secondhand dealers:
(1) In goods other than wearing apparel. . .314.00
(2) In wearing apparel. . .353.00
(3) In cars. . . 314.00
(4) In boats. . .314.00
Dental hygienists. . . 182.00
Dentists. . .210.00
Dieticians. . .210.00
Doctors, hospital staff. . . 110.00
Doctors, physician's assistants. . . 61.00
Doctors, physicians, etc. . . . 210.00
Dog grooming or small animal clinic. . .210.00
E
Electric light companies. . . 8,721.00
Electrologist (state license required) . . .210.00
Employment agency, escort service (bond required) . . . 182.00
Engineers, all . . .210.00
Engravers. . .210.00
Equipment rental. . . 182.00
Express companies/private mail service:
(1) Category 1 . . . 364.00
Includes:
a. P.O. box rentals
b. Packing and sending
c. On-site copy service
d. Accessory fax
e. Money order sales
f. Retail office supplies, packing material, and stamps
g. Agent for money by wire
h. Notary public
i. Passport photos only
(2) Category 2 . . . 419.00
Includes all of the above plus:
a. Answering service
b. Up to five phones (each add $23.00)
F
Fax service. . .210.00
As an accessory to the main occupation. . .61.00
Fire prevention service. . . 182.00
Florists. . .210.00
Flower stand, selling cut or potted flowers or plants. . . 160.00
Food sales (retail). Each business, if zoning permits, will be allowed to sell any retail
food item; however, all items will be totaled in their inventory assessment:
(1) For the 1st $1,000.00 in inventory... 215.00
(2) For each additional $1,000.00 in inventory to $89,999.99 . . .22.00
(3) From $90,000.00 to $199,999.99 in inventory. . .2,205.00
(4) From $200,000.00 to $499,999.99 in inventory. . .3,308.00
(5) From $500,000.00 and over in inventory. . .4,410.00
Formal rentals. . . 182.00
Fortunetellers, palmists, clairvoyants, astrologers, phrenologists, physiognomist,
numerologists, mind readers and others of similar nature:
(1) Where not gratuitous, not in a nightclub or accessory to main business, each
individual. . . 1,725.00
(2) Where done gratuitous or where done in a nightclub or any place or business
where it is an accessory to the main business each individual. . .414.00
Provided, that before Iiconse tax receipt is issued to any persons pursuant to the
foregoing item, a report must be made by the police department to the effect that the
applicant has no record or conviction in any case involving a felony, and the application
must be accompanied by three or more character references.
Fruit, nut, etc., packing, shipping, subject to the provisions of this chapter. . . 270.00
Accessory only. . .61.00
Fuel dealers, bottled gas, etc.:
(1) Fuel oil dealers. . . 314.00
(2) Bottled gas dealers. . . 154.00
(3) Wood yard dealers. . . 122.00
Funeral homes. . . 645.00
G
Gallery. . .331.00
Garbage and trash disposal contractors. . . 519.00
Gas companies. . .8,721.00
Gasoline:
(1) Wholesale dealers or storage of same. . . 2,585.00
(2) Where only fuel oil not more volatile than diesel oil and not exceeding 15,000
barrels in quantity is stored. . . 607.00
Golf:
(1) Practice or driving courses. . . 110.00
(2) Miniature golf course. . . 248.00
Golf pro. . . 182.00
Guard, watchman, patrol agency. . .210.00
Department of state license required.
H
Hall for hire. . . 122.00
Healers, magnetic. . . 519.00
Health club, gym. . . 182.00
A letter of approval or exemption from state department of agriculture and consumer
services required.
Health maintenance plan. . . 182.00
Heliports. . . 519.00
Homebased business. . .27.00
Homeopathic physicians. . . 210.00
Hotels:
(1) First 15 rooms. . . 210.00
(2) For each additional room over 15 . . . 15.00
Hypnotist and hypnotherapist . . . 182.00
Immigration services. . . 182.00
Import/export dealer. . . 182.00
Income tax service. . . 182.00
Agency (drop-off site only) . . . 61.00
Installers, floor covering, carpet, tiles, glass, etc. . . . 182.00
Insurance agency. . . 182.00
Insurance companies. For the purpose of taxation under this chapter, insurance
companies are classified, defined and assessed as follows:
Classified and defined:
(1) Casualty and liability insurance companies, including bonding companies, writing:
a. Accident and health insurance only on an annual, semiannual or quarterly premium
paying basis; and
b. Bonds, including fidelity, court, contract and surety bonds and financial guarantees
and title insurance guarantees;
c. Burglary insurance, including residence, bank, stocks, bonds and securities, safe
burglary, holdup and messenger robbery;
d. Liability insurance, including employers, public and other forms of liability insurance
and automobile liability for personal injury, property damage and collisions;
e. Plate glass insurance;
f. Workers' collective insurance issued to employers of labor.
(2) Fire insurance companies writing policies of insurance against hazards of fire,
tornado and windstorms, use and occupancy, profits, rents, lease-hold, insurrection, riot
and civil commotion, sprinkler leakage, rain, fire, theft, automobile collision; marine
cargoes, hulls and rails; mail and express shipments, against fire, collision, stranding or
sinking.
(3) Industrial insurance companies, including funeral benefit associations or
companies, writing life or accident and health insurance and funeral benefits on a
weekly, bimonthly or monthly premium paying basis.
(4) Life insurance companies writing life insurance with or without disability clauses or
accident and health features as part of the policy contract upon an annual, semiannual
or quarterannual premium paying basis.
License Business tax to be paid by insurance companies.
The following licenses business taxes shall be required to be paid by each insurance
company in the city, permitting the operation of such company in the city with any duly
licensed insurance agency as provided herein; provided, there shall be kept on display
in a conspicuous place at such agency a permit executed by the city manager or his
designee permitting the operation of such company through such agency; and provided
further, that such permits as may be requested by a duly licensed insurance company
shall be furnished by the city manager or his designee without additional cost to such
company; a separate license business tax to be required for each separate class of
insurance as defined herein as follows:
(5) Casualty and liability insurance companies, each company. . . 265.00
(6) Fire insurance companies, each company. . . 265.00
(7) Industrial insurance companies and funeral benefit associations or companies,
each. . . 265.00
(8) Life insurance companies, each company. . . 265.00
Insurance adjuster. . . 182.00
Interior decorators, whose business is confined to furnishing curtains, draperies,
hangings, furniture, etc., exclusively. . . 210.00
Investment counselor. . . 182.00
J
Janitorial and maid service (bond required) . . .210.00
Jewelers shall be required to pay merchant's license business tax determined as
follows:
(1) When the maximum value of stock of goods carried does not exceed $1,000.00 . . .
221.00
(2) Each additional $1,000.00 or fractional part thereof up to $99,999.99 in inventory. .
.18.00
(3) From $100,000.00 to $199,999.99 in inventory. . .2,205.00
(4) From $200,000.00 to $499,999.99 in inventory. . .3,308.00
(5) From $500,000.00 and over in inventory. . . 4,410.00
K
Key machine. . .27.00
Kosher products, food products, beverages or merchandise which is labeled kosher or
held outto be kosher, subject to inspection by the city. . . 237.00
This license tax receipt is in addition to any other license tax receipt required by this
chapter.
L
Laboratory, chemical, dental, optical or X-ray, etc. (independent) . . .243.00
Laboratory technicians, including the taking of blood pressure. . .210.00
Land developing companies. . . 1,119.00
Landscape architects, landscape contractors or nursery men. . . 210.00
Landscape maintenance. . . 49.00
Laundry and dry cleaning:
(1) Laundry and/or dry cleaning business where laundry and/or dry cleaning is done on
premises, each. . . 314.00
(2) Laundry and/or dry cleaning agency where laundry and/or dry cleaning is done off
the premises, each. . . 100.00
(3) Coin-operated laundry business location, each (includes accessory folding and
hand ironing) . . .210.00
(4) Coin-operated laundry equipment distributor. . .243.00
Each machine. . . 6.00
(5) Coin-operated laundry equipment not licensed by one of the above listings, each
machine. . . 6.00
Locksmith. . .210.00
Lumber or building material dealers, or both. . . 314.00
M
Machines and games, mechanical phonographs, consoles, jukeboxes, picture-taking,
record-making, or other similar machines:
(1) Distributor license. . .662.00
(2) Each machine. . .83.00
Manufacturers, all products. . . 243.00
To include any assembling or processing operation otherwise mentioned in this section.
Manufacturer's representative. . . 182.00
Marine appraiser, surveyor, testing. . . 182.00
Massage clinics (SR.) . . . 182.00
Massage therapist. . . 39.00
Merchants, all persons engaged in the business of selling merchandise of any kind, sort
or description, except as otherwise specifically provided by this section, shall be
required to pay a merchant's license business tax, determined as follows:
(1) First $1,000.00 value of stock of goods or fraction thereof. . .221.00
(2) For each additional $1,000.00 value of stock of goods or fractional part thereof up
to $99,999.99 . . . 18.00
(3) From $100,000.00 to $199,999.99 value of stock of goods. . .2,205.00
(4) From $200,000.00 to $499,999.99 value of stock of goods. . .3,308.00
(5) From $500,000.00 and over value of stock of goods. . . 4,410.00
Messenger service, exclusive of telegrams. . . 100.00
Model agency and talent agencies (state license tax receipt required) . . . 182.00
Money broker. . . 182.00
Money order agencies. . . 61 .00
Monogram and silkscreen, retail. . . 182.00
Mortgage broker, all firms. . . 182.00
(1) Each broker connected therewith. . . 182.00
(2) Each salesman connected therewith (SR.) . . . 78.00
Motor scooter rental agency (insurance required):
(1) The first 20 vehicles. . . 314.00
(2) Each additional vehicle over 20 . . . 22.00
Moving picture shows:
(1) One screen. . . 1036.00
(2) Each additional screen. . . 110.00
N
Naturopath. . .210.00
News depot. . . 49.00
Newspapers or periodicals. . . 166.00
Newsstand, sidewalk. . . 61.00
Nightclub, or a version of dance hall license based on current zoning code, per
occupant. . . 3.00
Minimum based on maximum occupant capacity. . .315.00
Nursing homes and private hospitals. . . 865.00
o
Office, other than listed. . . 182.00
Opticians. . .210.00
Opticians who sell glasses or other optical aids or any other type of merchandise shall
also be required to obtain a merchants license tax receipt.
Optometrists. . .210.00
Optometrists who sell glasses or other optical aids or any other type of merchandise
shall also be required to obtain a merchants license tax receipt.
Orthodontists. . .210.00
Osteopaths. . .210.00
P
Paint testing. . . 182.00
Paper hanger. . . 182.00
Parking lots. . . 210.00
Party planner. . . 182.00
Pathologist, all . . .210.00
Pawnbrokers, selling other than articles taken on pledge must also have a regular
merchant's license tax receipt, no license tax receipt issued to pawnbrokers shall be
transferred from the person to whom it was issued. . . 865.00
Pest control (state license required) . . .243.00
Pharmacy (state license required) . . .276.00
Merchants license tax receipt required for all retail sales.
Philatelist. . . 182.00
Photography:
(1) Studio or office (may include on-site developing and printing) . . .210.00
(2) Film developing and printing on-site. . . 210.00
(3) Film developing agency (drop-off only, developing and printing done off premises) .
..116.00
Physiotherapists. . . 210.00
Picture framing. . . 100.00
Podiatrist. . .210.00
Post box rentals. . . 182.00
Postage stamp sales:
(1) Stamp machine distributors. . . 182.00
(2) Each machine. . . 12.00
(3) Retail sale of postage stamps (see "Merchant, retail")
Printing and copy service. . . 166.00
As an accessory to the main occupation. . . 61.00
Private investigative agency (department of state license required) . . .210.00
Private schools, schools, tutorial services, colleges, or other educational or training
institutions operated for profit, for each place of business. . . 259.00
Process service. . . 182.00
Production company. . . 182.00
Professional association/professional corporation. . .210.00
Promoter:
Single event--Premise specific license tax receipt
Premises with total permitted occupancy under 150 . . . 71.00
Premises with total permitted occupancy of 150 or more. . . 144.00
Multiple event--Premises specific license tax receipt
Premises with total permitted occupancy under 150 . . . 71.00
Premises with total permitted occupancy of 150 or more. . . 144.00
Multiple event--Licenso Tax receipt premises general license tax receipt
Premises with total permitted occupancy under 150. . . 182.00
Premises with total permitted occupancy of 150 or more. . . 364.00
Property management, or the business or service of opening and closing of homes, or
both. . . 210.00
Public relations. . . 182.00
Publisher. . . 182.00
R
Racing information (tip sheets) . . . 639.00
Real estate brokerage firms (SR.) . . . 182.00
(1) Each broker connected therewith. . . 182.00
(2) Each salesperson connected therewith. . . 78.00
Repair shops, including upholstering, furniture repairing, knife and lawn mower
sharpening, refrigerator, etc., for each place of business. . .210.00
Restaurants, drugstores or other establishments serving food permitting the operation of
cafe, cafeteria, dining room, tearoom or restaurant takeout with chairs, or stools, each to
count as one seat:
(1) No chairs. . . 166.00
(2) Per chair, one to 50 seats. . . 7.00
(3) Each additional chair over 50 (sidewalk cafe chairs exempt) . . .8.00
Rink, skating, bicycle or others, owners or persons maintaining same, subject to special
permission from the city commission. . . 122.00
Roominghouses or lodginghouses in which there are more than three beds for the use
of lodgers or roomers, or in which more than six paying guests are allowed to sleep:
(1) For the first 20 rooms. . . 154.00
(2) For each additional room over 20 . . . 6.00
Any apartment house, hotel or any other place serving meals or food other than a
boardinghouse, requires a restaurant license. (see "Restaurants, drugstores or other
establishments.") (SR.)
S
Sail maker . . . 182.00
Sales office, developers, temporary. . . 243.00
Sanitarium or institution of like character (see "Hospitals and nursing homes") . . .
865.00
Secondhand dealers/dealers in preowned merchandise:
(1) In goods other than wearing apparel... 314.00
(2) In wearing apparel. . . 353.00
(3) In cars. . . 314.00
(4) In boats. . .314.00
Service stations:
(1) First pump. . . 122.00
(2) Each additional pump. . .49.00
All persons engaged in the business of selling merchandise of any kind, sort or
description, except as otherwise specifically provided by this section, shall be required
to pay merchants license business tax.
Shoe repairing:
(1) Repairing on premises. . . 160.00
(2) Shoe repair agency, where repairs are done off the premises. . . 83.00
Shoeshine stand, each chair. . . 12.00
Sightseeing buses, each bus. . . 519.00
Sign writers. . . 210.00
Sociologist or marriage counselors. . .210.00
Soda fountain/ice cream parlor, provided that soda fountains operated in connection
with regularly licensed restaurants do not require an additional license tax receipt. This
license tax receipt is restricted to soda, frozen yogurt and ice cream products. Any other
item, such as sandwiches, hot dogs, pastry, etc., will require a restaurant Iiconse tax
receipt (SR.) . . . 122.00
Solarium. . .210.00
Sound operator. . . 182.00
Sound recording studio. . . 314.00
Steamship agency. . . 182.00
Stockbrokers (full service) . . . 1,296.00
Each salesman connected therewith. . . 78.00
Introducing brokers:
(1) Employing five persons or less. . . 105.00
(2) Employing more than five and not over 15 persons. . . 210.00
(3) Employing more than 15 persons and not over 20 persons. . . 314.00
Swimming pools (concessions) . . . 210.00
T
Tailor/alterations, each shop. . . 160.00
As an accessory to the main occupation. . . 78.00
Talent/modeling agency, state license required. . . 182.00
Tattoo artist, each. . .210.00
Tattoo establishment. . . 210.00
Tag collection agencies, includes auto tags, driver licenses, hunting and fishing
licenses, boat registration, etc. . . .210.00
As an accessory to the main occupation. . . 61.00
Taxidermist. . .210.00
Telegraph companies and/or money by phone or wire. . . 182.00
Telephone answering service. . . 182.00
Telephone distributor. . .243.00
Each telephone. . .27.00
Telephone sales office. . . 182.00
All persons engaged in the business of selling merchandise of any kind, sort or
description, except as otherwise specifically provided by this section, shall also be
required to pay a merchants license business tax.
Television rental. . . 182.00
Tennis court. . . 182.00
Tennis pro . . . 182.00
Theaters:
(1) 0 to 49 seats. . .497.00
(2) 50 seats and over. . . 1,036.00
Theatrical performance, wholly for benevolent or charitable purposes, no license tax
receipt required. . . Exempt
Theatrical producer. . . 182.00
Therapist. . .210.00
Ticket office. . . 182.00
Towel and linen supply service. . . 210.00
Tow truck associated with:
(1) Service station, each. . . 166.00
(2) Wrecker or towing service, each. . . 166.00
Transportation service (insurance required) . . .210.00
Including but not limited to vans, cars, rickshaws, horse and buggy, etc., each vehicle. .
. 182.00
Travel bureaus/tour operators (SR.) . . . 182.00
Typing, word processing, resume, letter writing service. . . 182.00
Agency (work done off premises) . . .61.00
U
Upholstering (see "Repair shops")
Ushering service. . . 182.00
V
Valet parking at hotels, apartment houses, restaurants, bars, etc., each location
insurance required. . . 243.00
Valet parking operators who conduct their operations on public property:
First location. . . 243.00
Each additional location when a permit is issued. . . 122.00
Veterinarian or veterinary surgeon. . .210.00
Video copy service. . . 182.00
Videotape rental, each location. . .221.00
Includes accessory rental of tape players and camcorders
Tape rental as an accessory to main occupation. . . 61.00
W
Warehouse or storage yard. . .314.00
Wholesale dealers. . .314.00
Window cleaners and janitor service, bond required. . . 210.00
Wrecker service or immobilization service. . . 182.00
Plus, each tow truck. . . 166.00
(Ord. No. 95-2995, ~ 2(20-11),6-7-95; Ord. No. 96-3055, ~ 2, 9-25-96; Ord. No. 97-
3081, ~ 2,6-4-97; Ord. No. 97-3099, ~ 1, 10-21-97; Ord. No. 99-3173, ~ 8, 3-3-99; Ord.
No. 99-3184, ~ 1,5-26-99; Ord. No. 2000-3260, ~ 1, 7-26-00; Ord. No. 2003-3420, ~ 1,
7-30-03; Ord. No. 2003-3429, ~ 1, 10-15-03)
Sec. 102-380. All other businesses.
A city license business tax, in the amount of $164.06 for general business/office uses
and $281.25 for heavy/industrial uses, is levied and imposed upon all businesses
operating within the city which are not specifically named or enumerated by this article
until such time as they are specifically named or enumerated.
(Ord. No. 95-2995, ~ 2(20-12),6-7-95)
Sec. 102-381. Grounds for suspension, revocation and denial.
(a) The city manager or his or her designee shall either revoke or temporarily suspend
the license business tax receipt of any Person where it is determined by the city
manager or his or her designee that:
(1) The licensee taxee, has misrepresented or failed to disclose material information
required by this article to be included in the license business tax application form.
(2) The licensee taxee, as part of the licensee's taxee's business activity within the
city, is engaged in conduct that is an actual threat to the public health, welfare or safety.
(3) The licensee taxee is conducting business from premises that do not possess a
valid and current certificate of occupancy and/or certificate of use as may be required by
city and county laws.
(4) Habitual conduct has occurred at the licensee's taxee's premises that violates city,
county or state law.
(5) The license tax receipt issued by the city depended upon the licensee's taxee's
compliance with specific provisions of federal, state, city or county law and the licensee
taxee has violated such specific provisions of law.
(6) The licensee taxee has violated any provision of this article and has failed or
refused to cease or correct the violation after notification thereof.
(7) The licensee taxee, as part of the licensee's business activity within the city,
knowingly lets, leases or gives space for unlawful gambling purposes at the licensee's
taxee's premises.
(8) The licensee taxee within the preceding five years in this state, or any other state
or in the United States, has been adjudicated guilty of or forfeited a bond when charged
with soliciting for prostitution, pandering, letting premises for prostitution, keeping a
disorderly place, or illegally dealing in narcotics.
(9) The premises have been condemned by the local health authority for failure to
meet sanitation standards or the premises have been condemned by the local authority
because the premises are unsafe or unfit for human occupancy.
(10) The licensee's taxee's premises have been found to constitute a public nuisance
by the nuisance abatement board.
(11) A Business has permitted an unlicensed untaxed Promoter to hold a dance or
entertainment event on the premises of the business on more than one occasion within
a 12-month period.
(b) The suspension or revocation shall be of the license business tax receipt in effect
at the date of such suspension or revocation, even though it may have been issued to a
licensee taxee other than the person who held the license tax receipt at the time the
cause for such suspension or revocation arose.
(c) No license tax receipt shall be suspended under this section for a period of more
than 12 months. No new license tax receipt shall be issued during the period of
suspension/revocation to the licensee taxee, or to any other firm in which the licensee
taxee or any of its general partners, limited partners, officers or stockholders owning 20
percent or more of its stock or agents, employees or other persons who were actively
involved in the business under suspension/revocation. At the end of such period of
suspension or revocation, the licensee taxee and/or agents, general or limited partners,
officers or stockholders may apply for a new license tax receipt.
(d) The city manager shall deny a license business tax receipt to any person as
provided by sections 102-371 and 102-372.
(e) In addition to the grounds set forth in subsection 102-381 (a), the city manager or
his or her designee shall either revoke or temporarily suspend the license tax receipt of
any Promoter where it is determined by the city manager or his or her designee that:
(1) A Promoter has held a dance or entertainment event on the premises of an
unlicensed untaxed Business on more than one occasion within a 12-month period.
(2) Habitual conduct has occurred at, or in connection with, a Promoter's dance or
entertainment event that violates city, county, or state laws including, but not limited to,
laws prohibiting a) the serving of alcoholic beverages to minors, b) littering; c) excessive
noise; and d) disorderly conduct.
(Ord. No. 95-2995, ~ 2(20-40),6-7-95; Ord. No. 99-3173, ~ 9, 3-3-99)
Sec. 102-382. Standards; rule-making authority.
A suspension not exceeding six months shall be imposed in cases where the Iicensee'c
taxee's violation is shown to be inadvertent and can be promptly corrected by the
licensee taxee; a revocation of the license tax receipt shall be imposed in all other
cases. The city manager shall have the authority to adopt written administrative rules to
enforce the provisions of this article, which rules shall have the force and effect of city
law, provided the rules are approved by the city attorney and ratified by the city
commission.
(Ord. No. 95-2995, S 2(20-41), 6-7-95)
Sec. 102-383. Notice of violation; emergency action.
If the city manager or his designee believes that a licensee taxee has engaged or is
engaged in conduct warranting the suspension or revocation of a license business tax
receipt, he shall serve the licensee taxee by certified mail or hand delivery, at his
business address as disclosed in his application for the license business tax, a written
administrative complaint which affords reasonable notice to the licensee taxee of facts
or conduct that warrant the intended action. The complaint shall state what is required
to be done to eliminate the violation, if any. The licensee taxee shall be given adequate
opportunity to request a prior administrative hearing unless the city manager finds that
an emergency condition exists involving serious danger to public health, safety or
welfare, in which case advance notice and hearing shall not be required. In the case of
an emergency suspension or revocation, the licensee taxee shall immediately be
advised of the city manager's action and afforded a prompt post-suspension or
revocation hearing in accordance with section 102-385.
(Ord. No. 95-2995, S 2(20-42), 6-7-95)
Sec. 102-384. Hearing when licensee taxee or permittee fails to comply with notice or
when requested by aggrieved applicant! licensee taxee.
If a licensee taxee or permittee fails to comply with any notice issued as provided in
section 102-383, the city manager or his designee may issue an order in writing to the
licensee taxee, by certified mail or hand delivery, notifying him to appear at an
administrative hearing before the city manager or his designee to be held at a time to be
fixed in such order, which date shall be not less than five days after service thereof.
Except as provided in subsection (b) of section 102-385, an administrative hearing may
also be requested by an applicant! licensee taxee aggrieved by a decision of a code
compliance officer regarding denial of a license business tax receipt, determination of
fees/penalties due and/or warning of potential suspension/revocation for violation of a
provision of this article. The request must be in writing and filed in the city manager's
office within ten days of receipt of the decision of the inspector. The request must
specify the decision complained of and the nature of the applicant's/Iicensee's taxee's
grievance and must be accompanied by a fee as specified in appendix A to defray
expenses of the hearing. The fee will be refunded if the applicant!licensee taxee
prevails in the appeal.
(Ord. No. 95-2995, S 2(20-43),6-7-95)
Sec. 102-385. Hearing procedures; enforcement of orders.
(a) City manager review.
(1) Other than as set forth in subsection (b) of this section, the city manager or his
designee shall give written notice of the time and place of the hearing to the licensee
taxee /applicant by certified mail or hand delivery and to the city attorney's office.
(2) The proceedings shall be informal but shall afford the licensee taxee /applicant the
right to testify in his own defense, present witnesses, be represented by legal counsel,
submit relevant evidence, cross examine witnesses and object to evidence.
(3) The proceedings shall be recorded and minutes kept by the city. Any applicant!
licensee taxee requiring verbatim minutes for judicial review may arrange for the
services of a court reporter at his own expense.
(4) Within ten days of the close of the hearing, the city manager or his designee shall
render his decision in writing determining whether or not the license tax receipt shall be
revoked or suspended or denied, or other action taken or continued, as the case may
be, and stating his reasons and findings of fact.
(5) The city manager or his designee shall file his findings with the city clerk and shall
send a true and correct copy of his order by certified mail, return receipt requested, or
by hand delivery, to the business address listed on the occup3tion31license business
tax receipt or to any such other address as the licensee taxee or applicant shall
designate in writing.
(b) Board of adjustment review. Denial of a license business tax receipt for lack of
proper zoning shall be appealable to the board of adjustment pursuant to sections 118-
136 and 118-351 et seq. All appeals must be submitted to the board of adjustment
within 15 days of the date of the denial.
(c) Administrative rulings as final. The city manager's designee's/board of
adjustment's findings shall constitute the final administrative action of the city for
purposes of judicial review under state law.
(d) Enforcement. If an applicant/licensee taxee fails to seek timely appellate review of
an order of the city manager or his designee/administrative hearing officer/board of
adjustment, or to comply timely with such order, the code compliance officer may
pursue enforcement procedures as set forth in section 102-377. Business closings
required by suspension/revocation orders may be enforced by the police department.
(Ord. No. 95-2995, ~ 2(20-44),6-7-95)
SECTION 2. CODIFICATION
It is the intention of the Mayor and City Commission of the City of Miami Beach, and
it is hereby ordained that the provisions of this ordinance shall become and be made part of the
Code of the City of Miami Beach, Florida. The sections of this ordinance may be renumbered or
relettered to accomplish such intention, and the word "ordinance" may be changed to "section",
"article" or other appropriate word.
SECTION 3. REPEALER
All ordinances or parts of ordinances in conflict herewith are and the same are hereby
repealed.
SECTION 4. SEVERABILITY
If any section, subsection, sentence, clause, phrase or portion of this Ordinance is, for
any reason, held invalid or unconstitutional, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the validity or constitutional, such
portion shall be deemed a separate, distinct and independent provision and such holding shall not
affect the validity or constitutionality of the remaining portions of this Ordinance.
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SECTION 5. EFFECTIVE DATE
This Ordinance shall take effect ten (10) days after it is adopted.
PASSED and ADOPTED this
MAYOR
ATTEST:
fnw~ ~&~
CITY CLERK
APPROVED AS TO
FORM & LANGUAGE
& FO EXECUTION
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COMMISSION ITEM SUMMARY
Condensed Title:
An ordinance amending Article V, Occupational License Tax to change the term" Local Occupational
License Tax" to "Local Business Tax" which was enacted by the Legislature of the State of Florida in
Section 205.013 effective January 1, 2007.
Ke Intended Outcome Sup orted:
Improve the City's overall financial health and maintain overall bond rating.
Issue:
Shall the City Commission amend the Occupational License Tax Ordinance?
Item Summary/Recommendation:
House Bill 1269 was submitted in February of 2006. This bill changes the term "local occupational tax" to
"local business tax" and defines the term "receipt" as it relates to business taxes. The bill was introduced in
order to protect residents from consumer fraud whereas some unscrupulous persons present a local
occupational license to consumers as proof of competency to perform various repairs and services. This
bill was approved by the governor on June 9, 2006 with an effective date of January 1,2007.
The Administration recommends adopting the ordinance.
Advisory Board Recommendation:
I N/A
Financial Information:
Source of Amount Account Approved
Funds: 1
D 2
3
4
OS PI Total
Financial Impact Summary:
City Clerk's Office Legislative Tracking:
I Robert Anderson
Si n-Offs:
Department Director
Assistant City Manager
City Manager
T:\AGENDA\2007\mar1407IRegularIBusiness TAX- Summary,doc
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MIAMI BEACH
AGENDA ITEM
DATE
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MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
COMMISSION MEMORANDUM
FROM:
Mayor David Dermer and Members of the City Commission
Jorge M. Gonzalez, City Manager ~ ~
April 11, 2007 0 SECOND READING
PUBLIC HEARING
TO:
DATE:
SUBJECT:
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA AMENDING ARTICLE V, OCCUPATIONAL LICENSE
TAX, SECTION 102-356 THROUGH SECTION 102-385 CHANGING THE TERM
"OCCUPATIONAL LICENSE TAX" TO "LOCAL BUSINESS TAX"; DEFINING
THE TERM "RECEIPT" AS IT RELATES TO BUSINESS TAXES; AMENDING
PROVISIONS TO CONFORM WITH CHAPTER 205, FLORIDA STATUTES;
PROVIDING SEVERABILITY, CODIFICATION, AND AN EFFECTIVE DATE.
ADMINISTRATION RECOMMENDATION
Adopt the Ordinance.
ANAL YSIS
The City of Miami Beach issues occupational licenses in accordance with Chapter 205,
Florida Statutes. The occupational license grants permission upon compliance with the
requirements of Article V, City Code, to engage in a business or activity conducted within the
City.
In February 2006, House Bill 1269 was introduced to better protect local residents from
consumer fraud. In the past, unscrupulous persons presented a local occupational license
to consumers as proof of competency to perform various repairs and services and local
consumers are victimized by these representations. Changing the name of the item issued
by local governments from occupational license tax to local business tax may eliminate
some fraudulent misrepresentations. This bill was approved by the governor on June 9,
2006 with an effective date of January 1, 2007.
CONCLUSION
The legislature has enacted Chapter 2006-152, which changed the name of the "Local
Occupational License Tax Act" to the "Local Business Tax Act" changing the name of the tax
issued by local governments from "occupational license tax" to a "business tax". This
ordinance amends Article V to conform to the new requirements. The Administration
recommends adopting the ordinance.
T:\AGENDA \2007lmar1407lRegularlBusiness T AX-Memo,doc
· ~ MIAMI BEACH
CITY OF MIAMI BEACH
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY given that a second reading and public hearings will be held by the Mayor and City Commission of the City of Miami Beach, Florida, in the
Commission Chambers, 3rd floor, City Hall, 1700 Convention Center Drive, Miami Beach, Florida, on Wednesday, April ", 2007, to consider the following:
, 10:15 a.m.
An Ordinance Amending Ordinance No.7B9, The Classified Employees Salary Ordinance Of The City Of Miami Beach, Florida, Providing For The Classifications
In Group III, Represented By The International Association Of Firefighters (IAFF) In Accordance With The Negotiated Agreement; Effective In The First Pay Period
Ending In October Of 2006, There Shall Be An Across The Board Wage Increase Of Six Percent (6%), And The Minimum And Maximum Of Each Pay Range Will
Also Be Increased By Six Percent (6%); Effective With The First Pay Period Ending In October Of 2007, There Shall Be An Across The Board Wage Increase Of
Five Percent (5%), And The Minimum And The Maximum Of Each Pay Range Will Also Be Increased By Five Percent (5%); Effective In The First Pay Period
Ending In October 2008, There Shall Be An Across The Board Wage Increase Of Four Percent (4%), And The Minimum And Maximum Of Each Pay Range Will
Also Be Increased By Four Percent (4%); Repealing All Ordinances In Conflict.
Inquiries may be directed to the Human Resources Department at (305) 673-7520.
10:16 a,m. _
An Ordinance Amending Ordinance No. 1335, The Classified Employees' leave Ordinance, By Amending The Provisions For Accumulation And Payment Of
Annual And Sick Leave For The International Order Of Firefighters (IAFF).
Inquiries may be directed to the Human Resources Department at (305) 673-7520.
10:17 a.m.
An Ordinance Amending Article V, Occupational License Tax, Sections 102-356 Through 102-385 Thereof, By Changing The Term "Occupational License Tax"
To "local Business Tax"; Defining The Term "Receipt" As It Relates To Business Taxes; All Such Amendments Amending ProvIsions In The Aforementioned City
Code Sections To Conform With The Recent Amendment To Chapter 205, Florida Statutes (Pursuant To Chapter 2006-152, Laws Of Florida, And House Bill No.
1269)
IlllIuiries may be directed to the Finance Department at (305) 673-7466.
10:18 a.m.
An Ordinance Amending The Land Development Regulations Of The City Code By Amending Chapter 118 "Administration And Review Procedures," Article II
"Boards," Division 5 "Board Of Adjustment" Section 118-131 "Membership" To Change The Term Of The Board Membership From One To Two Years.
Inquiries may be directed to the Planning Department at (305) 673-7550.
1 0:20 a.m.
An Ordinance Amending The land Development Regulations Of The City Code, By Amending Chapter 118, "Administration And Review Procedures," Article VIII,
"Procedure For Variances And Administrative Appeals", Section 118-353 "Variance Applications," To Prohibrt Variances For The Maximum Number Of Stories,
Or Any Maximum Building Height Variance Greater Than Three (3) Feet.
Inquiries may be directed to the Planning Department at (305) 673-7550.
10:30 a.m.
An Ordinance Amending Chapter 6 Of The Miami Beach City Code Entitled "Alcoholic Beverages" By Amending Article I Thereof Entitled "In General," By
Amending Section 6-3 Entrtled "Hours Of Sale," By Providing For Extended Hours Of On-Premises Consumption Of Alcoholic Beverages For Certain Alcoholic
Beverage Establishments And Under Certain Specified Conditions On January 1 st (New YEar's Day), And During Other Major Event Days And Weekends As May
Be DeSignated By The City Manager.
Inquiries may be directed to the City Manager's Office at (305) 673-7010.
10:45 a.m.
An Ordinance Amending Miami Beach City Code Chapter 18 Entitled "Businesses" By Repealing Article XV Thereof Entitled "Street Performers And Art
Vendors," And Replacing Therewith A New Article XV Entitled "Street Performers And Art Vendors," Authorizing Street Performers And Art Vendors On "Lincoln
Road" (As Defined Herein) Following Receipt Of A Permit Subject To Certain Conditions And Permit Fees; Providing Definitions, Setting Forth Terms, Conditions
And Regulations For Permits Issued To Street Performers And Art Vendors; Providing For Enforcement, Suspension Or Revocation.
Inquiries may be directed to the City Manager's Office at (305) 673-7010.
INTERESTED PARTIES are invited to appear at this meeting, or be represented by an agent, or to express their views in writing addressed to the City
Commission, c/o the City Clerk, 1700 Convention Center Drive, 1 st Floor, City Hall, Miami Beach, Florida 33139. Copies of these ordinances are available for
pubHc inspection during normal business hours in the City Clerk's Office, 1700 Convention Center Drive, 1 st Floor, City Hall, and Miami Beach, Florida 33139.
This meeting may be continued and under such circumstances addrtionallegal notice would not be provided.
Robert E. Parcher, City Clerk
City of Miami Beach
Pursuant to Section 286.0105, Fla. Stat., the City hereby advises the public that: if a person decides to appeal any decision made by the City Commission with
respect to any matter considered at its meeting or its hearing, such person must ensure that a verbatim record of the proceedings is made, which record
includes the testimony and evidence upon which the appeal is to be based. This notice does not constitute consent by the City for the introduction or
admission of otherwise inadmissible or irrelevant evidExe, nor does it authorize challenges or appeals not otherwise allowed by law.
To request this material in accessible format, sign language interpreters, information on access for persons with disabilities, and/or any accommodation to
review any document or participate in any city-sponsored proceeding, please contact (305) 604-2489 (voice), (305)673-7218{TTY) five days in advance to
Initiate your request. m users may also call 711 (Florida Relay Service).
Ad #431
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