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2008-3594 OrdinanceORDINANCE NO. 2008-3594 AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AMENDING MIAMI BEACH CITY CODE CHAPTER 102, ENTITLED "TAXATION;" BY AMENDING ARTICLE V, THEREIN, ENTITLED "LOCAL BUSINESS TAX;" AMENDING SECTION 102-379, THEREIN, ENTITLED "SCHEDULE OF TAXES," BY ADDING ADDITIONAL BUSINESS TAX RECEIPT CODES AND CLARIFYING LANGUAGE; PROVIDING FOR REPEALER, SEVERABILITY, CODIFICATION, AND AN EFFECTIVE DATE WHEREAS, there have been over the past few years several occupations that have not been identified by a separate business tax receipt code but have been grouped in an "all other" business tax receipt code; and WHEREAS, there are also several types of business tax receipt codes that might be opened in the future which by having them in place now will make sure that they are correctly identified and eliminate confusion during the application process; and WHEREAS, accordingly, the City Commission desires to adopt changes to its Local Business Tax Ordinance; NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA. SECTION 1. That Chapter 102, Article V, Section 102-379, of the Code of the City of Miami Beach, is hereby amended as follows: ARTICLE V. LOCAL BUSINESS TAX* `Cross references: Businesses, ch. 18; business tax for supplementary convention center parking, § 130-282, Schedule A. . . Sec. 102-379. Schedule of taxes. 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 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 q~.,^.~;e;,,yz,u ~,. A~eratieas kaile~... . . .. ~~ Arcade 99 ~ ~ ~~} €aap;a yee ... 7a ~ ... . e r~ _~n ~nw iz~~.. zn +z nn ... . ~'~'.« " ^ ' ' ' E{il~o : . ^ ^^ .. -'^ ~^. ~~$ {~v p , w o v r v . ~ i o oq cc . ~~ i~~ o~;..r;^ - ., z~n -- nn .. c ~ r ~-4, w E~--6a~aJ~ a..-~:a~ ... ~~9.9A On.Linn ng zi~w - $. .. e~ 6 ~~pio~ o~°c~ ~~-}~i's+=oon~~.. crow /~ \ llne 4n f'~..n nh~i ro ~~ e ~\ C'.. 4n 4nn n hn . .. . 77R !\f\ i~\ ~ ~ fn ~~ nh n o~~ nn /A\ DL~~. o nh ..G n ..er ~~o ~ C'~\ Ci.. fn fen nhniro ccovv !'~\ 7 ~ fn 9 R . . .hn . 07R f\!1 Rn.r ~. n.~l h.n.. Lf.+~.f .n ... . ~~;~~ear h ^~'~;~al reem ever 1 ~ 'I~(~9 s ... ~ia~ ..~ ~ ~ ... Dnnfinn n n4 n nhf hnn cn ~4vv vov ~. 1-~~ 90 . ... i~v~ ~ni.,re. r~.,~. l; s~; ba ~ ;; A aAe .s er aAe ~' ^9 ew aga ~ ~ ; ~ ; . .S r "a-' -61eaR;^ Sar^ d ^~ w ... ~ po g r Q Shen :sis ~ ~ ... . . . . 6lesirig-ems -sales ... . $&2~~ a ;R ~ $9 91-- ~ c~i ~~~0 : „ . , - ~ - ... ~ ~ .. . € Gie..~... i ..ti+. . Q ~~~ nn €RI IRCi ° " te •, - ~~TOvo j c - r ~- .~ I^ ° fn ° ~oc oo . , tl~ro~ ~a ~A r ... Mr n'16 ~n4e.. . . ~az.oo' .. . ... d ~~ ' ~ 4h 04n flfl Lnm C'~1 h m..n ~.. d... h'.. Q']./l/l ~I~c~F~s~S -cww .. /~ ~sh hr ~ fl ested 4herevvi4h ~ ^w r „~ , . A4ete~ sseeter .. . - , h ..aa:,'nn ~ ,~ .,r .h:..~.. ,. ,er ~e aa ee E ~ ... . ~ ~ ... ~ aa~-es on.+~.~~„~~. ~~~n D.+~•f hn.. r....Mh. ~v~.oo =~ ~a ee Via} ... - - . F ... ~ ... ' D ~hl'...oi~.f'n ~ 40 I1I1 . RL~~O D hl'..hor '140 /lo rva~rierrc~ro~. o i ~ , ~ n n i!~' T..H..r. rt' L h rrniwvrnOr-v'vvrr 04n nn . -coo. 00 mo" im ~vn°'1'O{ T °~e -cio oo• • v c-mv - ~v ~ h 4 L...h..n^ , 77 nn ~eateK~ ~ ~ .. rr+a~rvpro~c ~ v. o . d , r ~ , .. . .. ~ reed -2-0x 9 9 : - Eir ~~ ... ~~~.~~ ~.. ~a~ x Occupation Business Tax Category Amount Code A 95000200 Accountant, Auditor 221.00 Re uires State License 95000300 Acupuncturist 191.00 Re uires State License 95000400 Assisted Living Facility (ALF) Requires State License 1. First 10 beds 174.00 2. Each additional bed 6.00 95000500 Advertisin ,All kinds 191.00 95901000 Adult Entertainment Establishments 5513.00 (Must be 300 ft from Schools and Churches 95000601 Agents, Bureau, Brokers, Operators or Dealers of all kinds, includin 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 Appropriate License required 1. Each Firm 191.00 2. Ea, Individual as Salesman 82.00 3. Ea. Individual as Broker 191.00 4. Business Broker 191.00 5. Business Consultant 221.00 Alcohol Beverage: Establishments selling beer, wine and/or liquor for consumption on premises. 95000700 1. Open after midnight, closing no later than 2 AM 1,088.00 95000701 2. Open after 2 AM, closing no later than 5 AM 3,617.00 95909T85 3-fettle-G1~+1-is 5~9:AA All other businesses not specifically named (per Sec 102-380 of this code) 95240015 1. General Business Office Uses 164.00 95240030 2. Heav /Industrial 281.00 Alterations/Tailor 95000550 !. Each Shop 168.00 95000551 2. In Another Sho 82.00 95AAA566 ~A~ 96 95000800 Antique Dealer, those who deal in pre 435.00 owned merchandise are not required to obtained a secondhand dealer license Apartment Buildings Rental not including kitchens and bathrooms. (Insurance and State License 95700000 Required) No Fee 1. 4 rental units or less 64.00 2. 5-15 rental units 6.00 Each additional rental unit n/a Apartment Buildings (Condominium) No Fee Needs Certificate of Use Onl 95001000 A raiser 191.00 95001100 Arcade 191.00 95011801 1. Each coin machine ame/'ukebox 87.00 95001200 Architect 221.00 State License Re wired 95001300 Armored Car Service 221.00 95001400 Arms, Ammo, Pistols, Knives, etc. 1. Dealer, alone or in connection with any 435.00 other business 2. Each Employee 75.00 95001401 3. Startin ,Tear Gas and B.B. Guns 435.00 95001500 Artists, including, retouching, sketching, 87.00 cartooning, crayon or ferrotype or other similar line 95001600 Attorneys 221.00 A ro riate License Re uired 95001650 Auction Business 3,617 State License Re uired 95003602 Auto Teller Machine (Off premises of 191.00 financial institution each machine Autolfruck: 95008302 1. Body Shop/Garage/Storage 284.00 95000630 2. Broker(No vehicles on premises) 191.00 95001704 3. Dealer (New3 382.00 95A~92 5. ~^~,~-'ehb^~ 26:99 95008303 6. Painting 330.00 95001707 7. Parking Garage 221.00 95001701 8. Rental Agency 1,361.00 95001703 9. Sub Rental Agency (No cars on 435.00 95001900 location) 435.00 95008305 10. Auto Shipper (Required Bond) 255.00 95008307 11. Wash and Detailing -Mobile 191.00 12, Wash and Detailin Gas Station, etc. Automobile for Hire, Limousines, except sightseeing busses 95001708 1. Each Automobile 301.00 95001709 2. Each Private or Nursery Bus, per bus 191.00 95001705 3. Limousine Service 260.00 95001706 Each Limousine (Insurance 82.00 re uired B 95002000 Baggage and Transfer Business, Including 272.00 Movin Com anies 95002100 Bail Bonds 191.00 95002200 Bakery, Wholesale: State Agricultural License Required NOTE: For any retail sales a separate business tax receipt is required 1. Five(5) employees or less 105.00 2. Six (6) to twenty-five (25) employees 232.00 3. Over twent -five 25 em to ees 284.00 095002400 Barber Shop( With or without manicurist and shoeshine stands, each sho (Requires a state license) (Each barber needs to have their own business tax receipt): 191.00 1. With one (1) to five (5) chairs 237.00 2. With six (6) to ten (10) chairs 290.00 3. With eleven (11) to fifteen (15) chairs 23.00 4. Each chair over fifteen 15 95002401 Barber 23.00 Re wires State License 95000665 Baths, Turkish, mineral, sun or similar 191.00 Beach Front Concession: 02002600 1. Upland Fee, per unit 17.00 95002601 2. Per E ui , activit /location 634.00 95002700 Beauty Parlors, Hairdressing ,Facial, Nail Shop, etc., each shop State License Required Each manicurist/beautician needs to have their own business tax receipt 191.00 1. With one (1) to five (5) chairs 237.00 2. With six (6) to ten (10) chairs 290.00 3. With eleven (11) to fifteen (15) chairs 23.00 4. Each chair over fifteen 15 95002701 Beautician 23.00 State License Re wired 95002750 Bed and Breakfast Inn State License Required 1. From one (1) to fifteen (15) rooms 174.00 2. Each additional room 16.00 95002800 Bicycle, rent and repair 191.00 NOTE: Retail sales needs separate business tax recei t 95002900 Billiards, Pool Tables Each table 105.00 95AA3A90 95003100 Boardinghouse (As defined in section 17-1 of this Code): 1. From one (1) to fifteen (15) rooms 162.00 2. Each additional room 16.00 Boat, Ship, Watercraft, Surfboards: Insurance Required 95003407 1. Boat Slips 64.00 95003402 2. Commercial Passenger Boat (per boat) 82.00 95003406 3. Commercial Docks 116.00 95003403 4. Charter (per boat) 82.00 95003410 5. Dealer (New) 382.00 95000603 6. Dealer Broker (Used) 330.00 95003408 7. Docks (per linear foot) 5.00 95003416 8. Ferry Terminal 579.00 95009550 9. House bar es 197.00 95003200 10. Livery (Renting) Requires special approvals and insurance - One (1) to eight (8) boats 330.00 - Each additional five (5) boats or 64.00 99003417 fraction 11 Boat or Surfboard rentals, as an accessory use in hotels under current zoning ordinance (Requires special 255.00 approvals and 64.00 insurance) 435.00 95003412 -One (1) to eight (8) units (total of 545.00 ~ 95003401 both) 545.00 95003418 -Each additional five (5) units (total of 191.00 95003404 both) 95003415 12. Yards and Ways doing repair work 13 Sightseeing, Excursion 290.00 14. Storage Bases and Sheds 116.00 15 Towing and Lightering 16. Water Taxi: - One (1) to three (3) boats - Each additional boat 95003550 Bowlin Alle er alle 64.00 95003600 Building and Loan Associations, Mortgage 654.00 '~, Companies, Saving and Loan Associations, Financial Institutions (Each branch thereof) State License Required ', C 95003700 Cabanas Each 13.00 95003800 Cardrooms, including but not limited to 1667.00 brid e 95003900 Car et and Ru Cleanin 221.00 95000659 Castin Office 191.00 95004100 Caterers 272.00 State License Re wired 95004101 Caterers operating mobile unit, designed and intended 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. However, no such mobile unit shall be operated on any construction site unless a permit thereof is secured from the city manager, application therefore having been made at least 15 days prior to the granting of such permit. It is hereby made the duty of the city mana er to investi ate all a lications thereof, 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 295.00 only one such permit shall be issued for each construction site. (Each unit) State License Re uired N/A Charitable, etc, Organizations; Occasional Exempt Sales, Fundraisin 95004200 Check Cashin Office 191.00 95994399 Ggemists 4-84:99 95884499 2i9-:89 95004500 Chiro ractor 221.00 95004700 Clerical Office Mail order, re uires bond 191.00 95004800 Clinic, Medical, Dental 290.00 Closing Out Sale 95004900 - Good for 30 Days 695.00 95004901 - Additional 15 day periods 435.00 95005000 Coin Dealers 191.00 Coin operated merchandise or service vending machines, except machines vending newspapers or drinking cups not otherwise provides for herein: 95011305 Distributor, coin operated machine 255.00 95005101 - 1 cent to 25 cent machines (each 23.00 95005102 mach) 36.00 - 25 cent machines and over (each mach) 95005200 Collection A enc 191.00 95004600 Consultant, Advisor, Practitioners 221.00 95800000 Condo No state license re uired No Fee 95400000 Conditional Use No Fee 95005300 Convention Service Bureau 191.00 95019802 Counselor, Marria e, etc. 221.00 95005500 Court Re orter 191.00 95240028 Credit Bureau 191.00 95000627 Currenc Exchan a 191.00 D 95005805 sawse-palls: 95000700 a-2=8A-~+ai~Alyht 4~8>l$-08 f.,., r inF ~nr! ..In~inn nn 1.~4er 4L.~n 95000701 ~: ^r-vno-a-nr. ~ n~n..e ti..u~ tii,.ti ..I~n ti,.,,e ra ' - =:: - - -ate ~9~A9 cam rcc r~anv ,,,orr v,oo n~r.c renein4 .~nr! nlncin,. n 1~4er 41~.~n r. ~8 95005800 a~ t i t a-088:09 am, ~ p Dance Hall /Entertainment Establishment (for Entertainment Establishments without Dancing, see Entertainment Establishments) 95005800 1. Dance Hall /Entertainment Establishment 1,088.00 without Alcohol (see Sec. 142-1362(b) for after hours dance halls) 95005805 2. Dance Hall/Entertainment 191.00 Establishment with Alcohol 03005825 Additionally. for Occupancy Loads of 200 or more, Nightclub Fee of $3.00 per person 3.00 occupant load, based upon Max. Occupant Load from Buildin /Fire De artment 95015701 Day Care Center, Nursery School HRS .272.00 State License Re uired Dealers in Pre-owned/Secondhand 95017000 Merchandise 330.00 95017001 1. Goods other than wearing apparel 371.00 2. Wearing apparel 3- Ifl s afs 33A-99 330 0A - - ~ 4. Ire-beats ~ 95005910 Dental Hygienists 191.00 State License Re uired 95005900 Dentist 221.00 State License Re uired 95006100 Dietician 221.00 State License Re uired 95006200 Doctors, Physicians (All others) 221.00 State License Re uired 95006300 Doctors, Hospital Staff 116.00 State License Re uired 95006400 Doctors, Physicians Assistant 64.00 State License Re uired 95006500 Do Groomin or Small Animal Clinic 221.00 E 95006600 Electric Li ht Com an 9,157.00 95006700 Electrologists 221.00 State License Re uired 95006800 Em to ment A enc Bond Re uired 191.00 95006900 Engineers, All 221.00 State License Re uired 9500000 22a-,00 i Entertainment Establishments (See Dance Hall /Entertainment Establishment for Establishments with Dancin 95240029 Entertainment Establishments without Dance Hall 191.00 95007100 E ui ment Rental 191.00 95006801 Escort Service Bond Re uired 191.00 Express Mail Service: 95007250 1. P.O. Box Rentals, Packing and 382.00 Sending, On Site Copy, Fax, Money Order, Office 95007251 Supplies, Stamps, Money Wire Agent, 440.00 Notary, Passport Photos 24.00 2. All of number 1, plus Answering Service (5 Phones) - each additional phone F 95018701 Fax Service: 221.00 Accesso to main occu ation 64.00 95007400 Fire Prevention Service 191.00 95007500 Florist 221.00 95007600 Flower Stand, selling cut or potted flowers or lants 168.00 Food Sales (Retail Inventory) Each business, If zoning permits, will be allowed to sell any retail food item; however, all items will be totaled in their inventory assessment: 95007700 State License Required 226.00 95007701 1 15` $1,000 of value or less 23.00 2 Each $1,000 - $89,999 of value 2,315.00 3 From $90,000 - $199,999 of value 3,473.00 4 From $200,000 - $499,999 of value 4,630.00 5 From $500,000 and over 95007104 Formal Rental 191.00 95007900 Fortune Tellers, palmists, clairvoyants, astrologers, phrenologists, physiognomist, numerologists, mind readers and others of a similar nature. 1. Where not gratuitous, not in a nightclub 1,811.00 95007950 or accessory to main business, each 435.00 individual. Provided that before 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 references. Fruit, nut, packing, shipping, subject to the 95008000 provisions of this chapter 284.00 95008002 1. As an accesso 64.00 Fuel Dealers, Bottled Gas, etc. 95008100 1. Fuel Oil Dealer 330.00 95008101 2. Fuel Bottled Gas Dealer 162.00 95008120 3. Wood Yard Dealer 128.00 95008200 Funeral Home 677.00 G 95008001 Galle 348.00 Garbage, Waste Contractor Insurance Required See Chapter 90, Article IV for all Requirements. State License Required 95008404 1. Bio-hazardous 545.00 95008401 2. Franchise 545.00 95008403 3. Hazardous 545.00 95008402 4. Recycling (DERM Permit) 545.00 95008400 5. Roll Off 545.00 95008500 Gas Com anies 9,157.00 95008550 Gasoline Wholesale Dealer 2,714.00 95008600 1. Where only fuel oil not more volatile than diesel oil and(not exceeding 15,000 637.00 barrels in uantit is stored General Merchandise Retail Sales See also Merchants category) 95012065 Merchant Sales (Based on Cost of 232.00 95012065 Inventory) 19.00 95012066 1. 1St $1,000 of value or less 2,315 95012066 2. Each additional $1,000 - $99,999 3,473 95012066 3. From $100,000 - $199,000 4,631 4. From $200,000 - $499,000 5. From $500,000 and over 95008802 Golf Drivin Courses 116.00 95008801 Golf Miniature Courses 260.00 95008800 Golf Pro 191.00 95006150 Guard, Watchman, Patrol Agency 221.00 State License Re uired H 95021500 Hall for Hire 128.00 95006255 Healers, ma netic 545.00 95009100 Health club, gym 191.00 (A letter of approval or exemption from state department of agriculture and consumer services re uired 95009200 Health Maintenance Plan 191.00 9566959 545:69 95000619 Home Based Business 28.00 Plus Occu ation 95006200 Homeopathic Physicians 221.00 State License Re uired Hotel State License Required 95009500 1. First fifteen (15) rooms 221.00 2. For each additional room over fifteen (15) 15.00 95009600 H notist, H nothera ist 191.00 I 95009700 Immi ration Service 191.00 95009800 Im ort & Ex ort Dealer 191.00 95009900 Income Tax Service 191.00 95669956 1. 54-06 95500000 2. Inside Onl No Fee 95010000 Installers, Floor Covering, Carpet, Tiles, 191.00 Glass, Etc. 95000606 Insurance A enc 191.00 Insurance Companies (Underwriting Co) For the purpose of taxation under this chapter, insurance companies are classified, defined and assessed as follows: Appropriate State License Required 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 cargos, 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. The following 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 provide 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 95010200 licensed insurance company shall be 191.00 95000649 furnished by the city manager or his 191.00 95010100 designee without additional cost to such 278.00 95010105 company; a separate business tax to be 278.00 95010101 required for each separate class of 278.00 95010102 insurance as defined herein as follows: 278.00 95010103 1. Adjuster 278.00 2. Insurance Broker 3. Casualty and liability 4. Company 5. Fire 6. Industrial 7. Life 95010300 Interior Decorators whose business is confined to furnishing curtains, draperies, han in s, furniture, etc., exclusive) 221.00 95010301 Interior Designers 221.00 State License Re uired 95010400 Investment Counselor 191.00 State License Re uired J 95010500 Janitorial & Maid Service 221.00 Bond re uired Jewelers shall be required to pay merchant's business tax determined as follows: 95010600 (Based on Cost of Inventory) 232.00 95010600 1. 1ST $1,000 of value or less 19.00 95010601 2. Each additional $1,000 - $99,999 2.315.00 95010601 3. From $100,000 - $199,000 3.473.00 95010601 4. From $200,000 - $499,000 4,631.00 ~ 5. From $500,000 and over K 95010700 Ke Machines 28.00 9~A9 8889 249 99 - 1iEe~se) : L 95010900 Laboratory (Chemical, Dental, Optical, X- Ray, Etc.) (Independent) 255.00 State License Re uired 95010901 Laboratory Technicians, including the takin of blood ressure 221.00 95011000 Land Development Companies 1.175 State License Re uired 95011100 Landscape Architects, Contractors, Nursery Men, etc. 221.00 95011200 Landsca a Maintenance 51.00 95015601 Laser Photo Printin Service 174.00 95011302 Laundry Dry Cleaners 330.00 95011303 Laund D Cleaners Remote location 105.00 95011304 Laundry coin operated location, each 221.00 (includes accessory folding and hand ironin 95011305 Laundry (Coin equipment distributor) 255.00 95011307 Each machine 6.00 95011307 Laundry, coin operated equipment not licensed by one of the above listings, each 6.00 machine 04007701 Liquor Sales/Merchant Sales (Based on Cost of Inventory) 1. 15` $1,000 of value or less 226.00 2. Each additional $1,000 - $99,999 23.00 3. From $100,000 - $199,000 2,315 4. From $200,000 - $499,000 3,473 5. From $500,000 and over 4,631 95011400 Locksmith 221.00 ~~'~ 338:89 M Machine & Games, mechanical photographs, consoles, jukeboxes, picture- taking, record-making, or other similar 95011800 machines: 695.00 95011802 Distributors 87.00 Each machine 95004705 Mail Order Business 191.00 Bond Re uired 95011600 Manufacturers, all products 255.00 To include any assembling or processing operations otherwise mentioned in this section. 95011700 Manufacturer Re resentative 191.00 95240008 Marine A raiser, Surve or, Testin 191.00 95011999 Massage Clinic 191.00 State License Re uired 95012000 Massage Therapist 41.00 State License Required 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 business tax, determined as follows: 95012065 (Based on Cost of Inventory) 232.00 95012065 1. 1ST $1,000 of value or less 19.00 95012066 2. Each additional $1,000 - $99,999 2,315.00 95012066 3. From $100,000 - $199,000 3,473.00 95012066 4. From $200,000 - $499,000 4,631.00 5. From $500,000 and over 05012200 Messenger Service (Exclusive of 105.00 Tele rams 95000625 Model, Talent Agency 191.00 State License Re uired 95012400 Mone Broker 191.00 95012500 Mone Order A enc 64.00 95012550 Mono ram, Silkscreen, retail 191.00 95000610 Mortgage Broker, all Firms 191.00 State License Required 95000610 1. Each Additional Broker Connected 191.00 Therewith 95000652 2. Salesman 82.00 State License Required Motor Scooter, Motorcycle, Rental Agency Insurance Required 95012800 1. 1 to 20 units 330.00 95012800 2. Each unit over 20 23.00 Movie Theater 95012900 1. One Screen 1,088.00 95012901 2. Each Additional Screen 116.00 N a~ea~-7-ea ~at~e~ ~~ ~ ~a~as 95013300 News a ers or Periodicals 174.00 Newsstand sidewalk 64.00 Night Club, g5g2g 3:86 g3g ~~ 33x-09 Y (see Dance Hall /Entertainment Establishment 95013600 Nursing Homes and Private Hospital 908.00 State License Re uired O 95013800 Office, other than listed 191.00 95013900 Optician 221.00 State License Required NOTE: Retail sales needs separate merchant sales business tax recei t 95014000 Optometrist 221.00 State License Required NOTE: Retail sales needs separate merchant sales business tax recei t 95240018 Orthodontists 221.00 State License Re uired 95014200 Osteopath 221.00 State License Re uired P a~aaaa ~a-:as 95014350 Pa erHan er 191.00 95014500 Parking Lot 221.00 95001707 1. Parking Garage 221.00 95014507 2. Under utilized 221.00 95014502 3. Provisional 221.00 95014506 4. Temporary Lot 221.00 95014505 5. Parking Valet Lot Only 221.00 95014504 6. Self Parking Lot 221.00 99020700 7. Valet Parking (Per location) 255.00 Insurance Required A letter of permission from the owner, lessee or operator of the business from which the valet service is operating must be submitted prior to the 128.00 issuance of a valet parking business tax receipt. Each Additional Location 95014600 Part Planner 191.00 95014700 Patholo ist. All 221.00 95017003 Pawnbroker, selling other than articles taken on pledge must also have a regular merchant's business tax receipt, no tax receipt issued to pawnbrokers shall be transferred from the person to whom it was 908.00 issued. 95007300 Pest Control 255.00 State License Re uired &594859 P#~ibatelis~ ~~ 95004850 Pharmacy 290.00 State License Required NOTE: Retail sales needs separate merchant sales business tax recei t 95015000 Phlebotomist 221.00 State License Re uired 95015100 Photography, Studio, Film 221.00 Develo in /Printin On-Site 95015101 Photography, Drop Off Developing Only 128.00 Not Done On-Site 95015300 Physiotherapist 221.00 State License Re uired 95015400 Picture Framin 105.00 95015500 Podiatrist 221.00 State License Re uired 95015550 Postal Box Rentals 191.00 N/A Postage Stamp Sales 1. Stamp machine Distributor 191.00 2. Each machine 13.00 NOTE: Retail sales of postage stamps needs separate merchant sales business tax recei t 95015600 Printing, Copying Service 174.00 95015602 As Accesso to Main Occu ation 64.00 95006000 Private Investigative Agency 221.00 De artment of State License Re uired 95015700 Private schools, schools, tutorial services, colleges or other educational or training institutions operating for profit, for each lace of business 272.00 95015800 Process Service 191.00 95000657 Production Com an 191.00 95006265 Professional Association, Cor oration 221.00 Promoter Bond Required 95050199 1. Single Event/ Single Location (Less 75.00 than 150 Permitted Occupancy) 95050199 2. Single Event/ Single Location 151.00 (Greater than 150 Permitted 95050200 Occupancy) 75.00 3. Multiple Event/ Single Location 95050200 Less than 150 Permitted 151.00 Occupancy) 95050201 4. Multiple Event/ Single Location 191.00 (Greater than 150 Permitted 95050201 Occupancy) 382.00 5. Multiple Event/ Multiple Location (Less than 150 Permitted Occu anc 6. Multiple Eventl Multiple Location (Greater than 150 Permitted Occupanc 95015900 Property Management, or the business of o enin and closin of homes, or both 221.00 95240019 Psychiatrist 221.00 State License Re uired 95016000 Public Relations 191.00 95016100 Publisher 191.00 Q R 8 rya-:es 9500670 Real Estate Brokerage Firm, Corp. 191.00 State License Required 95000607 1. Each Broker with Firm 191.00 95000652 2. Each Salesman with Firm 82.00 95016300 Repair Shops Including upholstering, 221.00 furniture repairing, knife and lawnmower sharpening/repair, etc, for each place of business Restaurant and Bars 95016400 Restaurants, drugstores or other 174.00 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: 95016400 Bar (no restaurant) 174.00 Appropriate State Licenses Required Restaurant Add Occupancy Code Load See "Night Clubs" for Additional Fees if Applicable See "Dance Halls" for Additional Fees if Applicable 1. Per Chair up to 50 (Not Include 7.00 Sidewalk Cafe Area) 95016401 2. Per Chair 51 and Up (Not Include 8.00 Sidewalk Cafe Area) 3. No Chairs 174.00 4. Sidewalk Cafe Area per Sq Ft 16.00 Separate Permit Application. Must have a valid Restaurant Business Tax Receipt to have a Sidewalk Cafe. 95000702 5. No sale of alcohol beverage for on premises consumption No Fee 95016650 Rink, skating, bike or others, owners or 128.00 persons maintaining same Need Commission A royal 95016600 Roominghouses, Lodginghouses, Boardin houses or Hostels State License Required 1. One (1) to Twenty (20) Rooms 162.00 2. Each Room over twenty (20) 6.00 Any apartment house, hotel or any other place serving meals or food other than a boardinghouse, requires a restaurant license. Sailmaker 191.00 95016800 Sales Office, Develo ers, Tem ora 255.00 95013600 Sanitarium or Institution of Like Character 908.00 Second hand dealers/dealers in preowned merchandise 95017000 1. Goods Other Than Wearing Apparel 330.00 95017001 2. Wearin A arel 371.00 95017100 Service Station 1. One (1) Pump 128.00 2. Each Additional Pump 51.00 NOTE: Retail sales needs separate merchant sales business tax recei t 95017200 9597-~8.~ g Shoe Repairing 168.00 X99 a-3:99 ~g~g 95017400 Sightseeing Buses (Each Bus) 545.00 Insurance Re uired 95017500 Si n Writers 221.00 95017600 Sociologist or Marriage Counselor 221.00 State License Re uired 95006209 Social Worker (LCSW) 221.00 State License Re uired 95017700 Soda fountain/ice cream parlor, provided that soda fountains operated in connection with regularly taxed restaurants do not require an additional business tax receipt. This 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 128.00 business tax receipt. State License Re uired 95017900 Sound Recordin O erator 191.00 95017905 Sound Recordin Studio 330.00 9a9~59 4~9 95018300 Stockbrokers (Full Service) 1361.00 State License Required 1. One (1) to Five (5) Employees 110.00 2. Six (6) to Fifteen (15) Employees 221.00 3. Sixteen (16) to Twenty (20) 330.00 95018305 Em to ees 82.00 4. Stockbroker Salesman Each 95021101 Stora e Yard 330.00 95018550 Swimmin Pools concessions 221.00 T 95018400 Tailor/Alterations (Each Shop) 168.00 95018405 1. As an Accesso to Main Occu ation 82.00 95000659 Talent/ Modeling Agency 191.00 State License Re uired 95017800 Tannin Salon/Solarium 221.00 Tattoo 95006250 1. Tattoo Establishment 221.00 State License Required 95006250 2. Tattoo Artist/ Body Piercing (Each 221.00 Person) State License Required 95018500 Tag collection agencies, includes auto tags, 221.00 drivers license, hunting and fishing licenses, boat registration, etc.) 95018510 1. As an accesso to main occu ation 82.00 95000201 Tax Service 221.00 95Aa>~669 ~i~lesmis~ 2:98 95018700 Tele ra h Com anies, Mone Wire 191.00 Telephone 958a->~98 1. a-9a-:9A 959a->~989 2. Sis~i~e~ € H Rg ~5~9A X99 951->398~- 95019000 ,as - ewe 3 Sales Office 191.00 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 re uired to a a merchants business tax. 95019100 Television Rental 191.00 Tennis 95019500 1. Tennis Court 191.00 95019300 2. Tennis Pro 191.00 Theaters Live Shows 95012902 1. Zero (0) to Forty Nine (49) Seats 522.00 2. Fift 50 Seats and over 1,088.00 Theatrical N/A 1. Theatrical Performances (Charity) Exempt 95000614 2. Theatrical Agency 191.00 95000616 3. Theatrical Producer 191.00 95006203 Therapist 221.00 State License Re uired 95019900 Ticket Office 191.00 95020000 Towel & Linen Su I Service 221.00 95021400 Tow TruckNl/recker Service, each truck 174.00 95020100 Insurance Required Tow Truck, Wrecker associated with a service station (each truck) Insurance Re uired 174.00 95020201 Transportation Service (each vehicle) Including but not limited to vans, cars, etc. Insurance Re uired 221.00 95020300 Travel Bureau State Certificate Re uired 191.00 95020302 95020301 95020304 Tour 1. Agency State Certificate Required 2. Operator State Certificate Required 3. Service and Information (sold elsewhere 191.00 191.00 191.00 95015702 Tutorial Service 272.00 95020400 95020410 Typing, Word Processing, Resume, Letter Writing Service 1. A enc done off remises 191.00 64.00 U 9x920698 ~~ V 99020700 Valet Parkin See Parkin 255.00 95300000 Veterinarian or Veterinarian Sur eon 221.00 969996x3 ~~ 95021000 95021005 Video Rental (each location) Includes accessory rental of tape players and camcorders 1. As an Accessory to Main Occupation 232.00 64.00 W 95021100 Warehouse or Stora a Yard 330.00 95021200 Wholesale Dealers 330.00 95021300 Window Cleaning & Janitorial Service Bond Re uired 221.00 X Y Z Sec. 102-380. All other businesses. A city 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) .«~ 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. SECTION 5. EFFECTIVE DATE This Ordinance shall take effect ten (10) days after it is adopted. PASSED and ADOPTED this 13th day of February , 2008 ATTEST: i H. Bower APPROVED AS TO l~ FORM & LAI,~GUAGI Robert Parcher B~FOR UTION ~~0~ COMMISSION ITEM SUMMARY Condensed Title: An Ordinance amending Miami Beach City Code Chapter 102, entitled "Taxation;" by amending Article V, therein, entitled `Local Business Tax;" amending Section 102-379, therein entitled "Schedule of Taxes," by adding additional business tax receipt codes and clarifying language; providing for repealer, severabilily, codification, and an effective date. K6 Intendetl OutCOme SU ortea: To make the city more business friendly. Supporting Data (Surveys, Environmental Scan, etc.): Accommodation and food services continues to be the city's leading employment industry, followed closely by healthcare and social assistance. Thefastest growing industry is professional services, followed by retail and the information industry. Issue: Shall the City Commission amend the Local Business Tax Ordinance? rtem SECOND READING PUBLIC HEARING The Finance Committee recommended that the Administration amend the Ordinance by including the reorganized list of categories in the Ordinance, delete the categories proposed for deletion, add the modifications for the Dance Hall/ Entertainment Establishment categories, and come back in ninety days with a proposed list of simplified business tax categories (non-zoning related) from the working group. Board Financial Information: Source of Amount Account Approved Funds: ~ 2 3 4 OBPI Total Financial Impact Summary: Sign-Offs: Department Director Ass' ant City Manager ity Man ger GE PDW JMG 1'r / T:UGENDA~200Tmar1407U2egular\Business TAX- Summary.dac E M I AM I B EAC H AGENDA ITEM Rsrf ~ DATE ~- m MIAMIBEACH City of Miami Bsach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov COMMISSION MEMORANDUM To: Mayor Matti H. Bower and Members of the City Commission FROM: Jorge M. Gonzalez, City Manager l rn6/ DATE: FEBRUARY 13, 2008 ~~ ( SECOND READING PUBLIC HEARING SUBJECT: AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AMENDING MIAMI BEACH CITY CODE CHAPTER 102, ENTITLED "TAXATION;" BY AMENDING ARTICLE V, THEREIN, ENTRLED "LOCAL BUSINESS TAX;" AMENDING SECTION 102-379, THEREIN ENTITLED "SCHEDULE OF TAXES," BY ADDING ADDITIONAL BUSINESS TAX RECEIPT CODES AND CLARIFYING LANGUAGE; PROVIDING FOR REPEALER, SEVERABILITY, CODIFICATION, AND AN EFFECTIVE DATE Adopt the Ordinance on second reading. KEY INTENDED OUTCOME SUPPORTED Make City more business friendly. ANALYSIS There have been over the past few years several occupations that have not been identified by a separate business tax receipt code but have been grouped in an "all other" business tax receipt code. There are also several types of business tax receipt codes that might be opened in the future which by having them in place now will make sure that they are correctly identified and eliminate confusion during the application process. The additional business tax receipt codes recommended to be added are as follows: Banquet hall Boat cleaning service Buffet Charitable organizations; occasional sales, fundraising Disc jockey Dog grooming mobile Full specialist (nails & facial) GPS services Home inspection Information technology Internet cyber cafe (workstations) Internet sales Internet service provider Karate school Marketing office Mobile car wash and/or detailing Motorcycle Musician Pet walking Psychiatrist Real estateschool Seating as an accessory to a main occupation code Spa Tanning salon Telemarketing Title insurance company Tobacco retail Yoga studio The "dancehalt' category was established in July 2000, which included both the "dancehalP and "entertainment establishment" definitions incorporated into one category. Forclarification and to insure consistent application, a separate "entertainment establishment" group of categories is proposed for use by commercial establishments with any live or recorded amplified or non-amplified performance (excepting television, radio, and/or recorded background music, played at a volume that does not interfere with normal conversation, and indoor movie theater operations.) The term "entertainment establishment"is being added to the "dancehalP group of categories to clarify such commercial establishments with any live or recorded amplified or non- amplified performance (excepting television, radio, and/or recorded background music, played at a volume that does not interfere with normal conversation and indoor movie theater operations) where dancing by patrons is allowed. The modified categories are as follows: 1. Dance halls and/or entertainment establishments with alcohol no later than 12:00 midnight. 2. Dance halls and/or entertainment establishments with alcohol no laterthan 2:00 a.m. 3. Dance halls and/or entertainment establishments with alcohol no laterthan 5:00 a.m. 4. Entertainment establishments only (no dance hall) 5. Entertainment establishments which also have a valid alcoholic license and closing no later than 12:00 midnight. 6. Entertainment establishments which also have a valid alcoholic license and cosing no later than 2:00 a.m. 7. Entertainment establishments which also have a valid alcoholic license and closing no later than 5:00 a.m. 8. Entertainment establishment which do not have a valid alcoholic license. FIRST READING. SEPTEMBER 5. 2007 The Mayor and City Commission heard the item and referred it to the Finance and Citywide Projects Committee for further discussion and review. OCTOBER 25. 2007 FINANCE AND CITYWIDE PROJECTS COMMITTEE The Committee requested that the Finance and Planning Department review the Local Business Tax and Schedule of Taxes item and update the ordinance for clarity and bring the item back to the Committee. The update shall also include separate modified categories with definitions for dancehall and entertainment establishments. FEBRUARY 7. 2008 FINANCE AND CITYWIDE PROJECTS COMMITTEE In an effort to clarify the current business tax listing, the Administration brought back a proposed amendment to the City Code Section 102-379 entitled "Local Business Tax," which adds the schedule of taxes in alphabetical orderto Schedule A. Additionally, a working group has been designated to review the entire business tax process and identify areas of improvement to streamline it forthe businesses as well as the various departments involved in the application, inspection and approval process. Deletions As a first step, the Finance and Planning Departments reviewed all business tax categories to determine which were still applicable by confirming the number of licenses cunentlyactive under each category. A number of categories that have not been used for several years and are no longer needed are listed below and are proposed to be deleted from the Ordinance. Alcohol: Bottle Clubs Amusement Attraction/Ride, Each Auto Dealer (Used) Auto/Truck: Ice Vehicle Bingo Hall Chemists Chiropodist Dog Grooming, Small Animal Clinic Engravers Heliports Income Tax Service- Drop-Off Site Only Kosher products, food products, beverages or merchandise which is labeled kosher or held out to be kosher, subject to inspection by the city Modifications Lumber, Building Materials Dealers Naturopath News Depot Paint Testing Philatelist Racing Information Tip Sheet Shoe Repairing- Drop Off Only Shoe Shine Stand Steamship Agency Taxidermist Telephone- Answer Service Telephone- Distributor Ushering Service Video Copy Service Additionally, certain categories are recommended for modification. First, the `dancehall" category is being expanded to include the term "entertainment establishment" to clarify such commercial establishments with any live or recorded amplified ornon-ampl~ed performance (excepting television, radio, and/or recorded background music, played at a volume that does not interfere with normal conversation and indoor movie theater operations) where dancing by oatrons is allowed. The "dancehall category was established in July 2000, which included both the "dancehalP and "entertainment establishmenC definitions incorporated into the "dancehall" category. We are creating `dancehall/entertainment establishments with alcohol" and dancehall/entertainment establishments without alcohol and eliminating the additional categories for dancehalls with alcohol closing at 2:00 am and 5:00 am. For clarification and to insure consistent application, a separate "entertainment establishmenC category is proposed for use by commercial establishments with any live or recorded amplified ornon-amplified performance (excepting television, radio, and/or recorded background music, played at a volume that does not interfere with normal conversation, and indoor movie theater operations) without dancing by patrons. Second, in the Auto/Truck "dealer" category, we have combined new and used into one category. The modified categories are as follows: Dance halls/entertainment establishments with alcohol. Dance halls/entertainment establishments without alcohol. Entertainment establishments only (no dance hall) Dealer Additions The following business categories are proposed as additions to the Ordinance that previously were grouped in an "all other" business tax receipt code to better identify the specific business being conducted at the location. Banquet Facilities Home Inspection Service Boat Cleaning Service Hospital Dance Studio Information Technology Service Designer Insurance Salesman Entertainer, Private Internet Cafe (workstations) Internet Service Provider Karate, Or Similar Type of School Nurses Registered Pet Care (Grooming, Walking, etc) Psychologist Seating as an accessory (per seat) Spa Telemarketing Title Insurance Company Tobacco Retail Yoga Studio The Finance Committee recommended that the Administration include the reorganized list of categories in the Ordinance, delete the items proposed for deletion, add a category for "All Others', add the modifications for the Dance Hall/ Entertainment Establishment categories, and come back in ninety days with a proposed list of simplified business tax categories (nom zoning related) from the working group. CONCLUSION The Administration recommends that the City Commission adopt the proposed amendments to the Ordinance. JMG:PDW T:WGENDA~2008~February 13V2egular~Busim3ss TAX-Commission Memo.doc