2016-4056 Ordinance ORDINANCE NO. 2016-4056
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, AMENDING CHAPTER 102 OF THE CODE OF THE
CITY OF MIAMI BEACH, ENTITLED "TAXATION," BY AMENDING ARTICLE V,
ENTITLED "LOCAL BUSINESS TAX," BY AMENDING SECTION 102-379,
"SCHEDULE OF TAXES," BY CREATING THE BUSINESS TAX CATEGORY OF
"SHORT TERM RENTALS," AND UPDATING THE "SCHEDULE OF TAXES;"
PROVIDING FOR REPEALER, SEVERABILITY, CODIFICATION, AND AN
EFFECTIVE DATE.
WHEREAS, the City of Miami Beach (the "City") currently has the following Business
Tax Receipt categories for businesses engaged in transient, short-term rentals: Bed and
Breakfast Inn, Boardinghouse, Hotel, Rooming Houses, Lodging Houses, Boarding Houses
and/or Hostels; and
WHEREAS, there is an increase in the number of individuals and businesses wishing to
engage in legal transient, short-term rentals, and there must be a Business Tax classification for
these transient, short-term rental business endeavors in multi-family residential properties
where such activities are legally permissible; and
WHEREAS, the Administration is proposing an amendment to Section 102-379 of the
City Code which shall create a "Transient, Short-Term Rental" Business Tax category, in
conjunction with an update to the schedule of taxes for Fiscal Year 2015/16 rates that was
approved during the prior year's budget cycle; and
WHEREAS, the creation of this category would assist in monitoring transient, short-term
rental businesses, and provide the City with virtual data needed to publish a listing of approved
transient, short-term rental businesses for visitors to the City; and
WHEREAS, the creation of the Short-Term Rental Business Tax classification will
greatly assist the Finance, Planning, Building, Fire and Code Compliance Departments with the
regulation of transient, short-term rental activities in the City; and
WHEREAS, these amendments are necessary to accomplish all of the above objectives.
NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA:
SECTION 1. That Chapter 102 entitled "Taxation," Article V entitled "Local Business Tax,"
Section 102-379 entitled "Schedule of Taxes," of the Code of the City of Miami Beach is hereby
amended as follows:
Sec. 102-379. — Schedule of taxes, effective October 1, 2016
Occupation
Code Business Tax Category Amount Amount
A
Accountant, auditor; requires state
95000200 license 256.00 269.00
Acupuncturist; requires state
95000300 license 222.00 233.00
Assisted living facility (ALF);
95000400 requires state license:
1. First 10 beds 202.00 212.00
2. Each additional bed 6.00 6.00
95000500 Advertising, all kinds 233.00
Adult entertainment
establishments; must be 300 ft.
95901000 from schools and churches 6,382.00 6,701.00
Agents, 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;
95000601 appropriate license required:
1. Each firm 222.00 233.00
2. Ea. individual as salesman 95.00 100.00
3. Ea. individual as broker 233.00
4. Business broker 222.00 233.00
5. Business consultant 256.00 269.00
Alcohol beverage establishments
selling beer, wine and/or liquor for
consumption on premises:
1. Open after midnight, closing no
95000700 later than 2:00 a.m. 1,259.00 1,322.00
2. Open after 2:00 a.m., closing
95000701 no later than 5:00 a.m. 4,187.00 4,396.00
All other businesses not
specifically named (per § 102-380
of this Code):
95240015 1. General business office uses 190.00 200.00
95240030 2. Heavy/industrial 326.00 342.00
Alterations/tailor:
95000550 1. Each shop 194.00 204.00
95000551 2. In another shop 95.00 100.00
Antique dealer, those who deal in
pre owned merchandise are not
required to obtained a
95000800 secondhand dealer license 504.00 529.00
Apartment buildings (rental), not
including kitchens and bathrooms;
(insurance and state license
95700000 required):
1. 4 rental units or less
2. 5-15 rental units 74.00 78.00
Each additional rental unit 6.00 6.00
95001000 Appraiser 222.00 233.00
95001100 Arcade: 222.00 233.00
1. Each coin machine
95011801 (game/jukebox) 101.00 106.00
95001200 Architect; state license required 256.00 269.00
95001300 Armored car service 256.00 269.00
Arms, ammo, pistols, knives,
95001400 etc.:
1. Dealer, alone or in connection
with any other business 504.00 529.00
2. Each employee 87.00 91.00
3. Starting, tear gas and B.B.
95001401 guns 504.00 529.00
Artists, including, retouching,
sketching, cartooning, crayon or
95001500 ferrotype or other similar line 101.00 106.00
Attorneys; appropriate license
95001600 required 256.00 269.00
Auction business; state license
95001650 required 1,187.00 4,396.00
Auto teller machine (off premises
of financial institution) (each
95003602 machine) 222.00 233.00
Auto/truck:
95008302 1. Body shop/garage/storage 329.00 345.00
2. Broker (no vehicles on
95000630 premises) 222.00 233.00
95001704 3. Dealer 442.00 464.00
4. Reserved
5. Reserved
95008303 6. Painting 382.00 401.00
95001707 7. Parking garage 256.00 269.00
95001701 8. Rental agency 1,575.00 1,654.00
9. Sub rental agency (no cars on
95001703 location) 504.00 529.00
95001900 10. Auto shipper (required bond) 504.00 529.00
95008305 11. Wash and detailing, mobile 295.00 310.00
12. Wash and detailing and gas
95008307 station, etc. 222.00 233.00
Automobile for hire, limousines,
except sightseeing busses:
95001708 1. Each automobile 349.00 366.00
2. Each private or nursery bus,
95001709 per bus 222.00 233.00
95001705 3. Limousine service 301.00 316.00
Each limousine (insurance
95001706 required) 95.00 100.00
B
Baggage and transfer business,
95002000 including moving companies 315.00 331.00
95002100 Bail bonds 222.00 233.00
Bakery, wholesale; state
agricultural license required
NOTE: For any retail sales a
separate business tax receipt is
95002200 required:
1. Five employees or less 122.00 128.00
2. Six to 25 employees 269.00 282.00
3. Over 25 employees 329.00 345.00
Barbershop (with or without
manicurist and shoeshine stands,
each shop); requires a state
license; each barber needs to
have his own business tax
095002400 receipt:
1. With one to five chairs 222.00 233.00
2. With six to ten chairs 274.00 288.00
3. With 11 to 15 chairs 336.00 353.00
4. Each chair over 15 26.00 27.00
95002401 Barber; requires state license 26.00 27.00
Baths, Turkish, mineral, sun or
95000665 similar 222.00 233.00
Beach front concession:
02002600 1. Upland fee, per unit 20.00 21.00
95002601 2. Per equip, activity/location 734.00 771.00
Beauty parlors, hairdressing,
facial, nail shop, etc., each shop;
state license required; each
manicurist/beautician needs to
have their own business tax
95002700 receipt:
1. With one to five chairs 222.00 233.00
2. With six to ten chairs 271.00 288.00
3. With 11 to 15 chairs 336.00 353.00
4. Each chair over 15 26.00 27.00
Beautician; state license
95002701 required 26.00 27.00
Bed and breakfast inn; state
95002750 license required
1. From one to 15 rooms 202.00 212.00
2. Each additional room 19.00 20.00
Bicycle, rent and repair
NOTE: Retail sales needs
95002800 separate business tax receipt 222.00 233.00
95002900 Billiards, pool tables (each table) 122.00 128.00
Boardinghouse (as defined in
95003100 section 17-1 of this Code):
1. From one (1) to fifteen (15)
rooms 188.00 197.00
2. Each additional room 19.00 20.00
Boat, ship, watercraft, surfboards;
insurance required:
95003407 1. Boat slips 74.00 78.00
2. Commercial passenger boat
95003402 (per boat) 95.00 100.00
95003406 3. Commercial docks 134.00 141.00
95003403 4. Charter (per boat) 95.00 100.00
95003410 5. Dealer (new) 112.00 464.00
95000603 6. Dealer broker (used) 382.00 401.00
95003408 7. Docks (per linear foot) 5.00 5.00
95003416 8. Ferry terminal00 704.00
95009550 9. House barges X00 239.00
10. Livery (renting) requires
special approvals and
95003200 insurance:
Each additional five boats or
fraction 74.00 78.00
11. Boat or surfboard rentals, as
an accessory use in hotels under
current zoning ordinance (requires
special approvals and
99003417 insurance):
One to eight units (total of both) 295.00 310.00
Each additional five units (total of
both) 74-.00 78.00
12. Yards and ways doing repair
95003412 work 504.00 529.00
95003401 13. Sightseeing, excursion 631.00 663.00
95003418 14. Storage bases and sheds - 31.09 663.00
95003404 15. Towing and lightering 222.00 233.00
95003415 16. Water taxi:
One to three boats 336.00 353.00
Each additional boat 134.00 141.00
95003550 Bowling alley, per alley 74.00 78.00
Building and loan associations,
mortgage companies, saving and
loan associations, financial
institutions (each branch thereof);
95003600 state license required 757.00 795.00
C
95003700 Cabanas (each) 16.00 17.00
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 (one permit shall be issued
for each construction & state
95004101 license required. 342.00 359.00
Charitable, etc, organizations;
N/A occasional sales, fundraising
95004200 Check cashing office 222.00 233.00
95004500 Chiropractor 256.00 269.00
Clerical office (mail order, requires
95004700 bond) 222.00 233.00
95004800 Clinic, medical, dental 336.00 353.00
Closing out sale:
95004900 Good for 30 days 805.00 845.00
95004901 Additional 15-day periods 504.00 529.00
95005000 Coin dealers 222.00 233.00
Coin operated merchandise or
service vending machines, except
machines vending newspapers or
drinking cups not otherwise
provided for herein:
Distributor, coin operated
95011305 machine 295.00 310.00
1 cent to 25 cent machines (each
95005101 mach) 26.00 27.00
25 cent machines and over
95005102 (each mach) 42.00 44.00
95005200 Collection agency 222.00 233.00
Consultant, advisor,
95004600 practitioners 256.00 269.00
Condo (no state license
95800000 required)
95400000 Conditional use
95005300 Convention service bureau 222.00 233.00
95019802 Counselor, marriage, etc. 256.00 269.00
95005500 Court reporter 222.00 233.00
95240028 Credit bureau 222.00 233.00
95000627 Currency exchange 222.00 233.00
D
Dance hall/entertainment
establishment; (for entertainment
establishments without dancing,
see entertainment
establishments):
1. Dance hall/entertainment
establishment without alcohol (see
Sec. 142-1362(b) for after hours
95005800 dance halls) 1,259.00 1,322.00
2. Dance hall/entertainment
95005805 establishment with alcohol 222.00 233.00
Additionally, for occupancy loads
of 200 or more, nightclub fee of
$3.00 per person occupant load,
based upon max. occupant load
03005825 from building/fire department 3.00 3.00
Day care center, nursery school
95015701 HRS state license required 315.00 331.00
Dealers in pre-owned/secondhand
merchandise:
1. Goods other than wearing
95017000 apparel 382.00 401.00
95017001 2. Wearing apparel - 131.00 453.00
Dental hygienists; state license
95005910 required 222.00 233.00
95005900 Dentist; state license required 256.00 269.00
95006100 Dietician; state license required 256.00 269.00
Doctors, physicians (all others);
95006200 state license required 256.00 269.00
Doctors, hospital staff; state
95006300 license required 134.00 141.00
Doctors, physicians assistant;
95006400 state license required 74.00 78.00
Dog grooming or small animal
95006500 clinic 256.00 269.00
E
95006600 Electric light company 10,601.00 11,131.00
Electrologists; state license
95006700 required 256.00 269.00
Employment agency (bond
95006800 required) 222.00 233.00
Engineers, all; state license
95006900 required 256.00 269.00
Entertainment establishments;
(see dance hall/entertainment
establishment for establishments
with dancing)
Entertainment establishments
95240029 without dance hall 222.00 233.00
95007100 Equipment rental 222.00 233.00
95006801 Escort service (bond required) 222.00 233.00
Express mail service:
1. P.O. box rentals, packing and
sending; on-site copy, fax, money
order, office supplies, stamps,
money wire agent, notary,
95007250 passport photos 442.00 464.00
2. All of number 1, plus answering
95007251 service (5 phones): 509.00 534.00
Each additional phone 27.00 28.00
F
95018701 Fax service: 256.00 269.00
Accessory to main occupation 74.00 78.00
95007400 Fire prevention service 222.00 233.00
95007500 Florist 256.00 269.00
Flower stand, selling cut or potted
95007600 flowers or plants 194.00 204.00
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: 261.00 274.00
95007701 1. 1st $1,000 of value or less 26.00 27.00
2. Each $1,000--$89,999 of
value 2,681.00 2,815.00
3. From $90,000--$199,999 of
value 4,020.00 4,221.00
4. From $200,000--$499,999 of
value X00 5,628.00
5. From $500,000 and over
95007104 Formal rental 222.00 233.00
Fortunetellers, palmists,
clairvoyants, astrologers,
phrenologists, physiognomist,
numerologists, mind readers and
95007900 others of a similar nature 2,097.00 2,202.00
1. Where not gratuitous, not in a
nightclub or accessory to main
95007950 business, each individual 504.00 529.00
Fruit, nut, packing, shipping,
subject to the provisions of this
95008000 chapter: 329.00 345.00
95008002 1. As an accessory 74.00 78.00
Fuel dealers, bottled gas, etc.:
95008100 1. Fuel oil dealer 382.00 401.00
95008101 2. Fuel bottled gas dealer 188.00 197.00
95008120 3. Wood yard dealer 148.00 155.00
95008200 Funeral home 784.00 823.00
G
95008001 Gallery 102.00 422.00
Garbage, waste contractor
insurance required; see Chapter
90, Article IV for all requirements;
state license required
95008404 1. Biohazardous 631.00 663.00
95008401 2. Franchise 631.00 663.00
95008403 3. Hazardous 631.00 663.00
95008402 4. Recycling (DERM permit) 631.00 663.00
95008400 5. Roll off 631.00 663.00
95008500 Gas companies 10,601.00 11,131.00
95008550 Gasoline wholesale dealer 3,143.00 3,300.00
1. Where only fuel oil not more
volatile than diesel oil and (not
exceeding 15,000 barrels in
95008600 quantity is stored 737.00 774.00
General merchandise retail sales
(see also merchants category):
Merchant sales (based on cost of
inventory):
95012065 1. 1st $1,000 of value or less 269.00 282.00
2. Each additional $1,000--
95012065 $99,999 22.00 23.00
95012066 3. From $100,000--$199,000 2,681.00 2,815.00
95012066 4. From $200,000--$499,0000200 4,221.00
95012966 5. From $500,000 and over 5,361.00 5,629.00
95008802 Golf driving courses 134.00 141.00
95008801 Golf miniature courses 301.00 316.00
95008800 Golf pro 222.00 233.00
Guard, watchman, patrol agency;
95006150 state license required 256.00 269.00
H
95021500 Hall for hire 148.00 155.00
95006255 Healers, magnetic 631.00 663.00
Health club, gym (a letter of
approval or exemption from state
department of agriculture and
95009100 consumer services required) 222.00 233.00
95009200 Health maintenance plan 222.00 233.00
Home based business (plus
95000619 occupation) 3 0 34.00
Homeopathic physicians; state
95006200 license required 256.00 269.0.0
Hotel; state license required:
95009500 1. First 15 rooms 256.00 269.00
2. For each additional room over
15 18.00 19.00
95009600 Hypnotist, hypnotherapist 222.00 233.00
1
95009700 Immigration service 222.00 233.00
95009800 Import and export dealer 222.00 233.00
95009900 Income tax service:
1. Reserved 222.00 233.00
2. Inside only
Installers, floor covering, carpet,
95010000 tiles, glass, etc. 222.00 233.00
95000606 Insurance agency 222.00 233.00
95010200 1. Adjuster 222.00 233.00
95000649 2. Insurance broker --22-2-40 233.00
95010100 3. Casualty and liability 322.00 338.00
95010105 4. Company 322.00 338.00
95010101 5. Fire 322.00 338.00
95010102 6. Industrial 322.00 338.00
95010103 7. Life 322.00 338.00
Interior decorators whose
business is confined to furnishing
curtains, draperies, hangings,
95010300 furniture, etc., exclusively 256.00 269.00
Interior designers; state license
95010301 required 256.00 269.00
Investment counselor; state
95010400 license required 222.00 233.00
J 256.00 269.00
Janitorial and maid service (bond
95010500 required) 256.00 269.00
Jewelers shall be required to pay
merchant's business tax
determined as follows; (based on
cost of inventory): 269.00 282.00
95010600 1. 1 st $1,000 of value or less 269.00 282.00
2. Each additional $1,000--
95010600 $99,999 22.00 23.00
95010601 3. From $100,000--$199,000 - 2,681.00 2,815.00
95010601 4. From $200,000--$499,000 '1,020.00 4,221.00
95010601 5. From $500,000 and over 5,361.00 5,629.00
K
95010700 Key machines 32.00 34.00
L
Laboratory (chemical, dental,
optical, x-ray, etc.) (independent);
95010900 state license required 295.00 310.00
Laboratory technicians, including
95010901 the taking of blood pressure 256.00 269.00
Land development companies;
95011000 state license required 1,361.00 1,429.00
Landscape architects, contractors,
95011100 nursery men, etc. 256.00 269.00
95011200 Landscape maintenance 60.00 63.00
95015601 Laser photo printing service 202.00 212.00
95011302 Laundry dry cleaners 382.00 401.00
Laundry dry cleaners (remote
95011303 location) 122.00 128.00
Laundry coin operated location,
each (includes accessory folding
95011304 and hand ironing) 256.00 269.00
Laundry (coin equipment
95011305 distributor) 295.00 310.00
95011307 Each machine 6.00 6.00
Laundry, coin operated equipment
not licensed by one of the above
95011307 listings, each machine 6.00 6.00
Liquor sales/merchant sales
04007701 (based on cost of inventory):
1. First $1,000 of value or less 261.00 274.00
2. Each additional $1,000--
$99,999 26.00 27.00
3. From $100,000--$199,000 2,681.00 2,815.00
4. From $200,000--$499,000 4,020.00 4,221.00
5. From $500,000 and over 5,361.00 5,629.00
95011400 Locksmith 256.00 269.00
M
Machine and games, mechanical
photographs, consoles,
jukeboxes, picture-taking, record-
making, or other similar
machines:
95011800 Distributors 805.00 845.00
95011802 Each machine 101.00 106.00
Mail order business; bond
95004705 required 222.00 233.00
Manufacturers, all products; to
include any assembling or
processing operations otherwise
95011600 mentioned in this section 295.00 310.00
95011700 Manufacturer representative 222.00 233.00
Marine appraiser, surveyor,
95240008 testing 222.00 233.00
Massage clinic; state license
95011999 required 222.00 233.00
Massage therapist; state license
95012000 required 47.00 49.00
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 business tax,
determined as follows; based on
cost of inventory:
95012065 1. First $1,000 of value or less 269.00 282.00
2. Each additional $1,000--
95012065 $99,999 22.00 23.00
95012066 3. From $100,000--$199,000 2,681.00 2,815.00
95012066 4. From $200,000--$499,000 '1,020.00 4,221.00
95012066 5. From $500,000 and over 5,361.00 5,629.00
Messenger service (exclusive of
05012200 telegrams) 122.00 128.00
Model, talent agency; state
95000625 license required 222.00 233.00
95012400 Money broker 222.00 233.00
95012500 Money order agency 74.00 78.00
95012550 Monogram, silkscreen, retail 222.00 233.00
Mortgage broker, all firms; state
95000610 license required: 222.00 233.00
1. Each additional broker
95000610 connected therewith 222.00 233.00
2. Salesman; state license
95000652 required 95.00 100.00
Motor scooter, motorcycle, rental
agency; insurance required:
95012800 1. 1 to 20 units 382.00 401.00
95012800 2. Each unit over 20 26.00 27.00
Movie theater:
95012900 1. One screen 1,259.00 1,322.00
95012901 2. Each additional screen 134.00 141.00
N
95013300 Newspapers or periodicals 202.00 212.00
Newsstand sidewalk 71.00 78.00
Nightclub (see dance
hall/entertainment establishment)
Nursing homes and private
95013600 hospital; state license required 1,051.00 1,104.00
0
95013800 Office, other than listed 222.00 233.00
Optician; state license
requiredNOTE: Retail sales needs
separate merchant sales business
tax receipt 256.00 269.00
Optometrist; state license
requiredNOTE: Retail sales needs
separate merchant sales business
tax receipt 215.00 257.00
Orthodontist; state license
95240018 required 256.00 269.00
Osteopath; state license
95014200 required 256.00 269.00
P
95014350 Paper hanger 222.00 233.00
95014500 Parking lot 256.00 269.00
95001707 1. Parking garage 256.00 269.00
95014507 2. Under utilized 256.00 269.00
95014502 3. Provisional 256.00 269.00
95014506 4. Temporary lot 256.00 269.00
95014505 5. Parking valet lot only 256.00 269.00
95014504 6. Self parking lot 256.00 269.00
7. Valet parking (per location);
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 issuance of a valet parking
99020700 business tax receipt. 295.00 310.00
Each additional location 118.00 155.00
95014600 Party planner 222.00 233.00
95014700 Pathologist; all 256.00 269.00
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
95017003 person to whom it was issued 1,051.00 1,104.00
Pest control; state license
95007300 required 295.00 310.00
Pharmacy; state license required 336.00 353.00
Phlebotomist; state license
95015000 required 256.00 269.00
Photography, studio, film
95015100 developing/printing on-site 256.00 269.00
Photography, drop off developing
95015101 only, not done on-site 148.00 155.00
Physiotherapist; state license
95015300 required 256.00 269.00
95015400 Picture framing 125.00 131.00
95015500 Podiatrist; state license required 256.00 269.00
95015550 Postal box rentals 222.00 233.00
N/A Postage stamp sales:
1. Stamp machine distributor 222.00 233.00
2. Each machine 16.00 17.00
NOTE: Retail sales of postage
stamps needs separate merchant
sales business tax receipt
95015600 Printing, copying service 202.00 212.00
As accessory to main
95015602 occupation 71.00 78.00
Private investigative agency;
department of state license
95006000 required 256.00 269.00
Private schools, schools, tutorial
services, colleges or other
educational or training institutions
operating for profit, for each place
95015700 of business 315.00 331.00
95015800 Process service 222.00 233.00
95000657 Production company 222.00 233.00
Professional association,
95006265 corporation 256.00 269.00
Promoter; bond required:
1. Single event/single location
(less than 150 permitted
95050199 occupancy) 87.00 91.00
2. Single event/single location
(greater than 150 permitted
95050199 occupancy) 175.00 184.00
3. Multiple event/single location
(less than 150 permitted
95050200 occupancy) 87.00 91.00
4. Multiple event/single location
(greater than 150 permitted
95050200 occupancy) 175.00 184.00
5. Multiple event/multiple location
(less than 150 permitted
95050201 occupancy) 222.00 233.00
6. Multiple event/multiple location
(greater than 150 permitted
95050201 occupancy) 412.00 464.00
Property management, or the
business of opening and closing
95015900 of homes, or both 256.00 269.00
Psychiatrist; state license
95240019 required 256.00 269.00
95016000 Public relations 222.00 233.00
95016100 Publisher 222.00 233.00
Q
R
Real estate brokerage firm, corp.;
95000670 state license required: 222.00 233.00
95000607 1. Each broker with firm 222.00 233.00
95000652 2. Each salesman with firm 95.00 100.00
Repair shops including
upholstering, furniture repairing,
knife and lawnmower
sharpening/repair, etc, for each
95016300 place of business 256.00 269.00
Restaurant and bars:
Restaurants, drugstores or other
establishments serving food
permitting the operation of cafe,
cafeteria, dining room, tearoom or
restaurant takeout with chairs, or
95016400 stools, each to count as one seat 202.00 212.00
Bar (no restaurant); appropriate
state licenses required.
Restaurant, add occupancy code
load. See "Nightclubs" for
additional fees if applicable. See
"Dance halls" for additional fees if
95016400 applicable. 202.00 212.00
1. Per chair up to 50 (not include
sidewalk cafe area) 7.00 7.00
2. Per chair 51 and up (not include
95016401 sidewalk cafe area) 8.00 8.00
3. No chairs 202.00 212.00
4. Sidewalk cafe area per sq. ft.
Separate permit application. Must
have a valid restaurant business
tax receipt to have a sidewalk
cafe.
5. No sale of alcohol beverage for
95000702 on-premises consumption
Rink, skating, bike or others,
owners or persons maintaining
95016650 same; need commission approval 118.00 155.00
Roominghouses, lodginghouses,
boardinghouses or hostels; state
95016600 license required:
1. One to 20 Rooms 188.00 197.00
2. Each room over 20Any
apartment house, hotel or any
other place serving meals or food
other than a boardinghouse,
requires a restaurant license. 6 6.00
S
Sailmaker 222.00 233.00
Sales office, developers,
95016800 temporary 295.00 310.00
Sanitarium or institution of like
95013600 character 1,051.00 1,104.00
Secondhand dealers/dealers in
95017001 preowned merchandise:
1. Goods other than wearing
apparel -- 00 401.00
2. Wearing apparel 431.00 453.00
95017100 Service station:
1. One pump 148.00 155.00
2. Each additional pump
NOTE: Retail sales needs
separate merchant sales business
tax receipt 60.00 63.00
95017200 Shoe repairing 194.00 204.00
Transient Short-Term Rental
95017300 (state license required)
each rental unit 65.00
Sightseeing buses (each bus);
95017400 insurance required 631.00 663.00
95017500 Sign writers 256.00 269.00
Sociologist or marriage counselor;
95017600 state license required 256.00 269.00
Social worker (LCSW); state
95006209 license required 256.00 269.00
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 business tax receipt.
95017700 State license required. 118.00 155.00
95017900 Sound recording operator 222.00 233.00
95017905 Sound recording studio 382.00 401.00
Stockbrokers (full service); state
95018300 license required: 1,575.00 1,654.00
1. One to five employees 128.00 134.00
2. Six to 15 employees 256.00 269.00
95018305 3. Sixteen to 20 employees 382.00 401.00
4. Stockbroker salesman (each) 95.00 100.00
95021101 Storage yard 382.00 401.00
95018550 Swimming pools (concessions) 256.00 269.00
T
95018405 Tailor/alterations (each shop): 194.00 204.00
1. As an accessory to main
occupation 95.00 100.00
Talent/modeling agency; state
95000659 license required 222.00 233.00
95017800 Tanning salon/solarium 256.00 269.00
Tattoo:
1. Tattoo establishment; state
95006250 license required 256.00 269.00
2. Tattoo artist/body piercing
(each person); state license
95006250 required 256.00 269.00
Tag collection agencies, includes
auto tags, drivers license, hunting
and fishing licenses, boat
95018500 registration, etc.): 256.00 269.00
1. As an accessory to main
95018510 occupation 95.00 100.00
95000201 Tax service 256.00 269.00
95018700 Telegraph companies, money wire 222.00 233.00
Telephone:
1. Reserved
2. Reserved
95019000 3. Sales office 222.00 233.00
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
business tax.
95019100 Television rental 222.00 233.00
Tennis:
95019500 1. Tennis court 222.00 233.00
95019300 2. Tennis pro 222.00 233.00
95012902 Theaters; live shows:
1. Zero to 49 seats 604.00 634.00
2. Fifty seats and over 1,259.00 1,322.00
Theatrical:
1. Theatrical performances
N/A (charity)
95000614 2. Theatrical agency 222.00 233.00
95000616 3. Theatrical producer 222.00 233.00
95006203 Therapist; state license required 256.00 269.00
95019900 Ticket office 222.00 233.00
95020000 Towel and linen supply service 256.00 269.00
Tow truck/wrecker service, each
95021400 truck, insurance required 202.00 212.00
Tow truck, wrecker associated
with a service station (each truck),
95020100 insurance required 202.00 212.00
Transportation service (each
vehicle), including but not limited
to vans, cars, etc.; insurance
95020201 required 256.00 269.00
Travel bureau; state certificate
95020300 required 222.00 233.00
Tour:
1. Agency; state certificate
95020302 required 222.00 233.00
2. Operator; state certificate
95020301 required 222.00 233.00
3. Service and information (sold
95020304 elsewhere) 222.00 233.00
95015702 Tutorial service 315.00 331.00
Typing, word processing, resume,
95020400 letter writing service 222.00 233.00
95020410 1. Agency (done off-premises) 74.00 78.00
U
V
99020700 Valet parking (see parking) 295.00 310.00
Veterinarian or veterinarian
95300000 surgeon 256.00 269.00
Video rental (each location),
includes accessory rental of tape
95021000 players and camcorders: 269.00 282.00
1. As an accessory to main
95021005 occupation 74.00 78.00
W
95021100 Warehouse or storage yard 382.00 401.00
95021200 Wholesale dealers 382.00 401.00
Window cleaning and janitorial
95021300 service; bond required 256.00 269.00
X
Y
Z
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
re-lettered 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 hereby repealed.
SECTION 4. SEVERABILITY.
If any section, subsection, clause or provision of this Ordinance is held invalid, the
remainder shall not be affected by such invalidity.
SECTION 5. EFFECTIVE DATE.
This Ordinance shall take effect on October 1, 2016.
PASSED and ADOPTED this q day of /01/1•nder Al j
ATTEST: //
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I t x/21 f Philip Levi = :yor
Rafa . Gra s ado, City Clerk
Q' C� �i� APPROVED AS TO
Underline denotes new lang = �""� 'y '4 y FORM&LANGUAGE
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denotes remo Ian•,.-• S � FOR EXECUTION
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F:\T_Drive\AGENDA\2016\September\Finance\STR BTR ORD—First Reading Ordinance
Ordinances - R5 F
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: November 9, 2016
10:25 a.m. Second Reading Public Hearing
SUBJECT: AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, AMENDING CHAPTER 102 OF THE CODE OF THE
CITY OF MIAMI BEACH, ENTITLED "TAXATION," BY AMENDING ARTICLE V,
ENTITLED "LOCAL BUSINESS TAX," BY AMENDING SECTION 102-379,
"SCHEDULE OF TAXES," BY CREATING THE BUSINESS TAX CATEGORY OF
"SHORT TERM RENTALS," AND UPDATING THE "SCHEDULE OF TAXES;"
PROVIDING FOR REPEALER, SEVERABILITY, CODIFICATION, AND AN
EFFECTIVE DATE.
RECOMMENDATION
The Administration recommends approving the Ordinance on Second Reading.
ANALYSIS
The City of Miami Beach currently has the following Business Tax Receipt (BTR) categories for
businesses engaged in transient short-term rentals (STR):
• Bed and Breakfast Inn;
• Boardinghouse;
• Hotel; and
• Rooming Houses, Lodging Houses, Boarding Houses or Hostels.
With an increase in the number of individuals and businesses wishing to engage in legal STR, a
need has arisen for a BTR classification for transient rental business endeavors in multi-family
residential properties where such activities are legally permissible.
Administration is proposing an amendment to Section 102-379 of the City Code with the
creation of the STR BTR category and an update to the schedule of taxes to include the STR
category and Fiscal Year 2016/17 rates (Exhibit A), as approved by the City Commission during
last year's budget cycle.
Creating this category would assist in monitoring STR businesses, as well as, give the City the
data needed to publish a listing of approved STR on-line for visitors to Miami Beach to view.
CONCLUSION
Page 318 of 906
Since the creation of the STR BTR classification will greatly assist City departments, such as,
Finance, Planning, Building, Fire and Code Compliance with the regulation of STR activities in
the City, the Administration recommends approving the Ordinance on Second Reading.
KEY INTENDED OUTCOMES SUPPORTED
Improve Affiance With Key Business Sectors, Namely Hospitality, Arts, & International Business With
A Focus On Enhanced Culture, Entertainment, & Tourism
Legislative Tracking
Finance
Sponsor
Commissioners John Elizabeth Aleman and Michael Grieco
ATTACHMENTS:
Description
❑ Ordinance
Page 319 of 906