Ordinance 2023-4535 Vitamin Shop Business Tax Receipt Category
ORDINANCE NO. 2023-4535
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER
102, ENTITLED "TAXATION," ARTICLE V, ENTITLED "LOCAL
BUSINESS TAX," AT SECTION 102-379, ENTITLED
"SCHEDULE OF TAXES, EFFECTIVE OCTOBER 1, 2016," TO
ESTABLISH A BUSINESS TAX CATEGORY FOR VITAMIN
SHOPS; AND PROVIDING FOR REPEALER, SEVERABILITY,
CODIFICATION, AND AN EFFECTIVE DATE.
WHEREAS, the Land Development Regulations have been amended to create zoning
regulations applicable to vitamin shops; and
WHEREAS, a "vitamin shop" is defined as "any commercial establishment where the
primary use is selling one or more of the following products: health supplements, including
vitamins, nutritional supplements, dietary supplements, consumable hemp products, or
performance enhancers"; and
WHEREAS, the Mayor and City Commission now desire to create a business tax category
for"vitamin shop"; and
WHEREAS, the amendments set forth below 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. Chapter 102, "Taxation," Article V, "Local Business Tax" at Section 102-379
"Schedule of taxes, effective October 1, 2016," is hereby amended as to a certain business tax
receipt, as follows:
CHAPTER 102
TAXATION
* * *
ARTICLE V.—LOCAL BUSINESS TAX
* * *
Sec. 102-379. - Schedule of taxes, effective October 1, 2016.
(a) Business taxes for the following businesses, occupations or professions are hereby levied and;
imposed as follows:
(b) 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
Page 1 of 3
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.
(c) As provided in Resolution 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.
(d), Effective on October 1, 2009 (fiscal year 2009-2010), business tax receipt applications
shall be charged a $45.00 fee for the processing of new applications.
Occupation Business Tax Category Amount
Code
* * *
Vitamin Shop,based on the value of the establishment's vitamin
shop inventory:
1. First$1,000.00 of value or less 274.00
2. Each additional $1,000.00, up to $99,999.00 27.00
3. From $100,000.00—$199,000.00 2,815.00
4. From $200,000.00-$499,000.00 4,221.00
5. From $500,000.00 and over 5,629.00
* * *
SECTION 2. REPEALER.
All ordinances or parts of ordinances and all section and parts of sections in conflict
herewith be and the same are hereby repealed.
SECTION 3. CODIFICATION.
It is the intention of the City Commission, 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 as
amended;that the sections of this ordinance may be renumbered or relettered to accomplish such
intention; and that the word "ordinance" may be changed to "section" or other appropriate word.
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.
Page 2 of 3
SECTION 5. EFFECTIVE DATE,
This Ordinance shall take effect ten days following adoption.
PASSED and ADOPTED this / day of F-ebru4iy, 2023.
Dan Gelber
Mayor
ATTEST: FEB 0 8 2023
Rafael E. ranado _ •Q
City Clerk f Ch:
2 a, APPROVED AS TO FORM AND
INCORP °RATED; LANGUAGE AND FOR EXECUTION
ACm7) -
cH22 '^.� (Z 6-2Z
City Attorney• Date
First Reading: December 14, 2022
Second Reading: February 1, 023
Verified By:
Thomas R. Mooney, AICP
Planning Director
•
L 1111 II
T:\Agenda\2022\11_December 2022\Planning\Vitamin Shop BTR-First Reading ORD.docx 0� .CJ..... ,,,.
= o s i
':INCORP °RATED"
Page3of3 'O. Al
y
�CH2
Ordinances -R5 D
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: AlineT. Hudak, City Manager
DATE: February 1, 2023
10:15 a.m. Second Reading Public Hearing
SUBJECT:VITAMIN SHOP BUSINESS TAX RECEIPT CATEGORY
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER 102, ENTITLED
"TAXATION," ARTICLE V, ENTITLED "LOCAL BUSINESS TAX," AT
SECTION 102-379, ENTITLED "SCHEDULE OF TAXES, EFFECTIVE
OCTOBER 1, 2016," TO ESTABLISH A BUSINESS TAX CATEGORY FOR
VITAMIN SHOPS; AND PROVIDING FOR REPEALER,
SEVERABILITY, CODIFICATION,AND AN EFFECTIVE DATE.
RECOMMENDATION
The Administration recommends that the City Commission adopt the subject Ordinance.
BACKGROUND/HISTORY
On December 14, 2022 the City Commission adopted an LDR Ordinance Amendment creating
regulations for vitamin stores.
ANALYSIS
The proposal herein is a separate amendment to section 102-379 of the City Code, to establish
a vitamin shop business tax receipt (BTR) category. The companion Ordinance amendment
creating vitamin store regulations in the LDR's includes the following provisions:
1.Amend section 114-1 of the Land Development Regulations (LDR's)to create a definition for
"vitamin shop" as follows:
Vitamin shop means any commercial establishment where the primary use is selling one or
more of the following products: health supplements, including vitamins, nutritional supplements,
dietary supplements, consumable hemp products, or performance enhancers."
2. Establish Division 12, to be entitled "Vitamin Shops" under Chapter 142, Article V, of the
LDR's entitled "Specialized Use Regulations," as follows:
a. Create regulations for vitamin shops where they are the primary use.
b. Establish a minimum distance separation requirement of 1,200 feet between vitamin shops.
c. Establish a minimum distance separation requirement of 500 feet between vitamin shops
and schools.
Page 908 of 1420
d. Create standards for determining distance separation requirements.
e. Create regulations where vitamin shops are an accessory use to another type of
commercial establishment. In such a situation, where the vitamin shop is an accessory use, and not
t h e primary use, the establishment would not be subject to the distance separation
requirements; however, it would be subject to the following additional requirements:
i. No more than 10 percent of the floor area may be used for vitamin shop goods.
ii. Exterior signage would be prohibited related to the vitamin shop use and related
products.
iii. Vitamin shop merchandise must not be visible from public rights-of-way.
3. Amend section 142-335 (b) of the LDR's, pertaining to prohibited uses in the CD-3 district
fronting Lincoln Road between Alton Road and Collins Avenue, to add "vitamin shops" to the list
of prohibited uses.
UPDATE
On December 14, 2022 the subject Ordinance was approved at First Reading with no changes.
SUPPORTING SURVEY DATA
N/A
FINANCIAL INFORMATION
No Fiscal Impact Expected.
CONCLUSION
The Administration recommends that the City Commission adopt the subject Ordinance.
Applicable Area
Citywide
Is this a"Residents Right Does this item utilize G.O.
to Know" item. pursuant to Bond Funds?
City Code Section 2-14?
Yes No
Strategic Connection
Neighborhoods- Increase compliance with City code.
Legislative Tracking
Planning
Sponsor
Commissioner Alex Fernandez
ATTACHMENTS:
Description
❑ Ordinance
Page 909 of 1420
Vitamin Shop Business Tax Receipt Category
ORDINANCE NO.
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER
102, ENTITLED "TAXATION," ARTICLE V, ENTITLED "LOCAL
BUSINESS TAX," AT SECTION 102-379, ENTITLED
"SCHEDULE OF TAXES, EFFECTIVE OCTOBER 1, 2016," TO
ESTABLISH A BUSINESS TAX CATEGORY FOR VITAMIN
SHOPS; AND PROVIDING FOR REPEALER, SEVERABILITY,
CODIFICATION,AND AN EFFECTIVE DATE.
WHEREAS, the Land Development Regulations have been amended to create zoning
regulations applicable to vitamin shops; and
WHEREAS, a "vitamin shop" is defined as "any commercial establishment where the
primary use is selling one or more of the following products: health supplements, including
vitamins, nutritional supplements, dietary supplements, consumable hemp products, or
performance enhancers"; and
WHEREAS,the Mayor and City Commission now desire to create a business tax category
for"vitamin shop"; and
WHEREAS, the amendments set forth below 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. Chapter 102, "Taxation," Article V, "Local Business Tax" at Section 102-379
"Schedule of taxes, effective October 1, 2016," is hereby amended as to a certain business tax
receipt, as follows:
CHAPTER 102
TAXATION
* * *
ARTICLE V.—LOCAL BUSINESS TAX
* * *
Sec. 102-379. -Schedule of taxes, effective October 1, 2016.
(a) Business taxes for the following businesses, occupations or professions are hereby levied and
imposed as follows:
(b) 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
Page 1 of 3
Page 910 of 1420
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.
(c) As provided in Resolution 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.
(d) Effective on October 1, 2009 (fiscal year 2009-2010), business tax receipt applications
shall be charged a $45.00 fee for the processing of new applications.
Occupation Business Tax Category Amount
Code
t *
Vitamin Shop, based on the value of the establishment's total retail
inventory:
1. First$1.000.00 of value or less 274.00
2. Each additional $1.000.00. uo to$99,999.00 27.00
3. From $100.000.00—$199,000.00 2,815.00
4. From $200.000.004499,000.00 4,221.00
5. From $500,000.00 and over 5,629.00
t
SECTION 2. REPEALER.
All ordinances or parts of ordinances and all section and parts of sections in conflict
herewith be and the same are hereby repealed.
SECTION 3. CODIFICATION.
It is the intention of the City Commission, 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 as
amended;that the sections of this ordinance may be renumbered or relettered to accomplish such
intention; and that the word "ordinance" may be changed to"section"or other appropriate word.
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.
PPagel of 1"420
SECTION 5. EFFECTIVE DATE,
This Ordinance shall take effect ten days following adoption.
PASSED and ADOPTED this day of , 2023.
Dan Gelber
Mayor
ATTEST:
Rafael E. Granado
City Clerk
APPROVED AS TO FORM AND
LANGUAGE AND FOR EXECUTION
First Reading: October 26, 2022 City Attorney ovs. Date
First Reading: December 14, 2022
Second Reading: January_, 2023
Verified By:
Thomas R. Mooney, AICP
Planning Director
T:1Agenda12022\11 December 2022\Planning\Vitamin Shop BTR-First Reading ORD.docx
P40%T2 of'1420