Ordinance 2024-4644 ORDINANCE NO. 2024-4644
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
UPDATING THE "SCHEDULE OF TAXES" AND MOVING ALL FEES TO
APPENDIX "A;" PROVIDING FOR REPEALER, SEVERABILITY,
CODIFICATION, AND AN EFFECTIVE DATE.
WHEREAS, on September 25, 2019, the Mayor and City Commission adopted
Ordinance No. 2019-4299 which, in pertinent part, provides that all fees and charges
established by the City Commission shall be set forth in Appendix "A" to the City Code,
entitled "Fee Schedule," and provides for an annual adjustment for certain specified fees
and charges to reflect increases in the Consumer Price Index ("CPI"); and
WHEREAS, at the December 13, 2023 City Commission meeting, at the request
of Vice-Mayor Laura Dominguez, the Mayor and City Commission referred an item to the
Finance and Economic Resiliency Committee ("FERC" or "Committee") to discuss and
consider amending the schedule of fees applicable to business tax receipts(BTRs) issued
to home-based businesses in the City and to compare with charges imposed upon home-
based businesses by other municipalities in Miami-Dade County; and
WHEREAS, the item was presented at the February 23, 2024 FERC meeting and
the Administration was requested to return to the Committee with an updated schedule
of fees, reducing home-based business taxes, and refreshing recommended BTR
categories; and
WHEREAS, the updated schedule of fees, reducing home-based business taxes
and refreshing recommended BTR categories was presented and discussed at the May
24, 2024 FERC meeting, and the Committee unanimously recommended for the
proposed Ordinance to be brought forth to the full City Commission for first reading; and
WHEREAS, additionally, Section 102-379 was amended to move all business tax
categories to the Fee Schedule in "Appendix A" attached to this Ordinance as "Exhibit A."
NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA:
SECTION 1. That Section 102-379 of Article V, entitled "Local Business Tax," of Chapter
102, entitled "Taxation," of the Code of the City of Miami Beach is hereby amended 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 fellows: reflected in Appendix A entitled "Fee Schedule".
(b) Effective en (leer � 2005 (fiscal y r 2005-2006) the following business faxes
�v�crrcccrvc�n-vv cry Larcw�� .cam.
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.
(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/fec
adjustment, is five percent or greater.
(d) Effective on October 1, 2009 (fiscal year 2009-2010), business tax receipt
applications shall be charged a $15.00 fee for the processing of new applications.
Occupation Business Tax Category Amount
Code
• A
95000200 Accountant, auditor; requires state license 269.00
95000300 Acupuncturist; requires state license 233.00
1 1-04:-00
Adult day care center 331-.00
Adult family care home:
1. First 10 beds 212.00
2. Each additional bed 6 00
Ambulatory surgical center(ASC) 353.00
Assisted living facility (ALF):
1. First 10 beds 212.00
- Each additional bed 6700
9 0 Advertising ell kinds 233.00
95901000 Adult entertainment establishments; must be 300 ft. from 6 01.00
schools and ehurehes
95000601 Agents, bureau, brokers, operators or dealers of all kinds,
inel ding commercial ins ranee loans elaimc_
transportation, manufacturer or any other kind of business
business ^�edet , unles coverer♦ elsewhere in this
aavmc� �rrrc�svav�cr� crac�errcr��rrm�
ection• appropriate license required•
1. Each firm 233.00
2. Ea. individual as salesman 100.00
3. Ea. individual as broker 233.00
'I. Business broker 233.00
5. Business consultant 269.00
Alcohol beverage establishments selling beer, wine and/or
liquor for consumption nn premises•
95000700 1. Open after midnight, closing no later than 2:00 a.m. 1,322.00
95000701 2. Open after 2:00 a.m., closing no later than 5:00 a.m. 1,396.00
All other businesses not specifically named (per§ 102 380
of this Code):
952/10015 1. General-business office uses 200.00
95210030 2. Heavy/ind-a-strial 342.00
AIterations/tailor•
95000550 1. Each shop 204.00
95000551 2. In another shop 100.00
95000800 Antique dealer, those who deal in preowned merchandise 529.00
arc not required to obtained a secondhand dealer licence
05700000 Apartment buildings (rental) not including kitchens and
bathrooms; (insurance and state license required):
1. 4 rental units or les No fee
2. 5 15 rental units 74.00
Cash additional rental spit 6,00
Is4h4 Apartment buildings (condominium); needs certificate of Neee
9500-1-000 Appraiser 233.00
95001400 Arcade: 233.00
95011801 1. Each coin machine (game/jukebox) 106.00
95001200 Architect; state license required 269.00
95001300 Armored car service 269.00
95001400 Arms, ammo, pistols, knives, etc.:
1. Dealer, alone or in connection with any other business 529.00
2. Each employee 91.00
95001401 3. Starting, tear gas and B.B. guns 529.00
95001500 Artists, including, r uching, sketching, cartooning, crayon 1-06.00
or ferrotype or other similar line
95004600 Attorneys; appropriate license required 269.00
95001650 Auction business; state license required 4,396.00
95003602 Auto teller machine (off premises of financial institution) 233.00
(each machine)
Auto/truck:
95008302 1. Body shop/garage/storage 345.00
95000630 2. Broker(no vehicles on premises) 233.00
95001701 3. Dealer /161.00
-4,-Reserved
5. Reserved
95008303 6. Painting 101.00
95001707 7. Parking garage 269.00
95001701 8. Rental agency 1,654.00
95001703 9. Sub rental agency(no cars on location) 529.00
95001900 10. Auto shipper(required bond) 529.00
95008305 11. Wash and detailing, mobile 310.00
95008307 12. Wash and detailing and gas station, etc. 233.00
Automobile for hire limos sines except sightseeing busses•
95001708 1. Each automobile 366.00
95001709 2• Each private or nurser] bus per bus 233.00
95001705 3. Limousine service 316.00
95001-706 Each limousine (insurance required) 100.00
B
95002000 Baggage and transfer business including moving 331.00
1
companies
95002100 Bail bonds 233.00
95002200 Bakery wholesale• state agricultural license required
NOTE: For any retail saalesaseparate business taxxrece
is required:
1. Five employees or less 128.00
2. Six to 25 employees 282,00
3. Over 25 employees 345.00
095002400 Barbershop (with or without manic gist and shoeshine
stands, each shop); requires a state license; each barber
needs to have his own business tax receipt:
1. With one to five chairs 233.00
2. With six to ten chairs 288.00
3. With 11 to 15 chairs 353.00
/I. Each chair over 1 5 27-00
95002101 Barber; requires state license 27.00
95000665 BathR,s- „ h, mineral, sun or similar 233.00
Beach front concession•
02002600 1. Upland fee, per unit 2 00
95002601 2. Per equip, activity/location 771.00
95002700 Beauty parlors, hairdressing, facial, nail shop, etc., each
shop; state license required; each manicurist/beautician
needs to have their own business tax receipt:
1. With one to five chairs 233.00
2. With six to ten chairs 288.00
3. With 11 to 15 chairs 353.00
A Each chair over 15 27.00
95002701 Beautician; state license required 27.00
95002750 Bed and breakfast inn; state license required
1. From one to 15 rooms 212.00
2. Each additional room 20.00
95002800 Bicycle, rent and repair 233.00
NOTE: Retail sales needs separate business tax receipt
95002900 Billiards, pool tables (each table) 128.00
Birth center:
1. First 10 beds 212.00
2. Each additional bed 6:-A0
95003100 Boardinghouse (as defined in section 17 1 of this Code):
1. From one to 15 rooms 197.00
2. Each additional room 20.00
Boat, ship, watercraft, surfboards; insurance required:
95003107 1. Boat-J+ps 78.00
95003402 2. Commercial passenger boat (per boat) 100.00
95003106 3. Commercial docks 141.00
95003403 4. Charter(per boat) 100.00
95003410 5. Dealer(new) /161.00
95090603 6. Dealer broker(used) /101.00
95003108 7. Docks (per linear foot) &A0
95003416 8. Ferry terminal 704.00
95009550 9. House barges 239.00
95003200 10. Livery (renting) requires special approvals and
insurance:
One to eight boats 101.00
Each additional five boats or fraction 7-840
99003117 - 11. Boat or surfboard rentals, as an accessory use in
hotels under current zoning ordinance (requires special
approvals and insurance):
One to eight units (total of both) 310.00
Each additional five units (total of both) 78.00
95003412 12. Yates and ways doing repair work 529.00
95003101 13. Sightseeing, excursion 663.00
95003418 14. Storage bases and sheds 663.00
95003101 15. Towing and lightering 233.00
95003415 16. Water taxi:
One to three boats 353.00
Each additional boat 141.00
95003550 Bowling alley, per ace„ 78.00
95003600 Building and loan associations, mortgage companies, 795.00
saving and loan associations rfinancial institutions (each
branch thereof); state license required
95003700 Cabanas (each) 17.00
95003900 Carpet and rug cleaning 221.00
95000659 Casting office 00
95004100 Caterers; tate license required 2-7-2700
95004101 Caterers operating mobile uni+, designed and intended for 359.00
the purpose of vending from such mobile unit sandwiches,
pastfiesr candyr beverages, # ri so rdnks and like items to
workmen on construction sites, city shops, and yards (one
such permit shall be issued for each construction and state
licensed required).
NIA Gharitable7eto,r erganizatienseocasional-salesfundraising #/A
95004200 Check cashing office 233.00 .
95004500 Chiropractor _ 269.00
95004700 Clerical office (mail order, requires bond) 233.00
95004800 Clinic, medical, dental 353.00
Closing out sale:
95004900 Good for 30 days 845.00
95004904 Additional 15 day periods 529.00
95005000 Coin dealers 233.00
Coin-operatedd-mrrercha e--oo seL vice ve g-macr�c�chines,
except machines vending newspapers or drinking cups not
otherwise provided for herein:
95011305 Distributor, coin operated machine 310.00
95005101 1 cent to 25-cent machines (each mach.) 27.00
95005102 25-cent machines and over(each mach.) 44.00
95005200Collection-agency 233.00
Comma mite residential home•
1. First 10 beds 212.00
2 Each additional bed 6.00
Comprehensive outpatient rehabilitation facility 353.00
Comprehensive inpatient rehabilitation facility 1,101.00
95004600 Consultant,-advisor epractitioners 0
95800000 Condo (no state license required)
95400000
95005300 Convention service bureau 233.00
Co_owned hog using unit manager 269.00
95019802 Counselor, marriage, etc. 269.00
95005500 Court reporter 233.00
95210028 Credit bureau 233.00
95000627 Currency exchange 233.00
C
Dance hall/entertainment establishment• (for entertainment
dot` o m •iitho t dancing see entertainment
e
establishments):
96005800 1 Dance hall/entertainment establishment without alcohol 432�v0
(see subsection 142 1362(b)for after hours dance halls)
95005805 2. Dance hall/entertainment establishment with alcohol 233.00
03005825 Additionally, for occupancy loads of 200 or more,
nightclub fee of$3.00 per person occupant load, based
95015701 Day care center, nursery school HRS state license required 331.00
Day/night treatmeht with community housing 1,104.00
Dealers in pre owned/secondhand merchandise:
95017000 1. Goods other than wearing apparel 401.00
95017001 2. Wearing apparel '153.00
95005910 Dental hygienists; state license required 233.00
95005900 Dentist; state license required 269.00
95096440 Dietician; stateate laze-license required 269.00
95006200 Doctors, physicians (all others); state license required 269.00
95006300 Doctors, hospital staff; state license required 141.00
95006400 Doctors, physicians' assistant; state license required 78 00
95006500 Dog grooming or small animal clinic 269.00
95006600 Electric light compan„ 11 131.00
95006700 Electrologists; state license required 269.00
95006800 Employment agency (bond required) 233.00
End-stage renal-d isease center 1,104.00
95006900 Engineers, all; state license required 269.00
Entertainment establishments; (sec dance
hell/entertain,meht es shhment far establishiments-wTthh
dancing-)
952/10029 Entertainment establishments without dance hall 233.00
9500 00 Equipment rental 233.00
95006801 Escort service (bond required) 233.00
Express mail service:
95007250 1. P.O. box rentals, packing and sending; on site copy, 464.00
fax, money order, office supplies, stamps, money wire
agent, notary, pa�.,port photos
95007251 2. All of number 1, plus answering service (5 phones): 534.00
Each additional phone 28.00
95018701 Fax sec ice: 269.00
Accessory to main occupation 78.00
95007400 Fire prevention service . 233.00
95007500 Florist 269.00
•
95007600 Flower stand, selling cut or potted flowers or plants 204.00
95007700 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 thcir inventory assessment; state
license required:
95007701 1. 1st$1,000.00 of value or less 274.00
2. Each $1,000.00 $89,999.00 of value 27.00
3. From $90,000.00 $199,999.00 of value 2,815.00
4. F -$ 499 99. alue /1,221.00
5. From $500,000.00 and over 5,628.00
95007101 Formal rental 233.00
95007900 Fortunetellers, palmists, clairvoyants, astrologers, 2,202.00
ist-, mind readers
and others of a similar nature
95007950 1, Where not gratuitous not in a nightclub er accessory to 52•M0
main business, each individual
Provided that before tax receipt is issued to any persons
pursuant to the foregoing item a report mu st be made by
f
the police department to the effect that the applicant has no
record or conviction in any nose involving a felony and the
application must be accompanied by three or more
references
95008000 Fruit, nut, packing, shipping, subject to the prev'cion„ o th's 529.00
chapter:
95008002 1. As an accessory 78.00
Fuel dealers, bottled gas, etc.:
950084-00 1. Fuel oil dealer 401.00
95008101 2. Fuel bottled gas dealer 197.00
95008120 3. Wood yard dealer -1-55.00
95008200 Funeral home 823.00
95008004 Gallery '122.00
Garbage, waste contractor insurance required; see Chapter
i 9 -Af#icle V f�-o for all requirements; st-saute lied ;c required
95008404. 1. Biohazardous 663.00
95008401 2. Franchise 663.00
95008103 3. Hazardous 663.00
95008402 1. Recycling (DERM permit) 663.00
95008400 5. Roll off 663.00
95008500 Gas companies 11,131.00
95008550 Gasoline-wholesale-dealer 3,300.00
9a008600 1. Where only fuel oil not more volatile than diesel oil and 774.00
(not exceeding 15,000 barrels in quantity-is stored
General merchandise retail sales (sec also merchants
category):
Merchant sales (based on cost of inventory):
95012065 1. 1st $1,000.00 of value or less 282.00
95012065 2. Each 28,00
95012066 3. From $100,000.00 $199,000.00 2,8�- 15.00
95012066 1. From $2 ^,2-� 00
95042966 5. From $500,000.00 and over 57629,00
95008802 Golf driving courses 141.00
9 50-0 880 1 Golf miniature co urses 316.00
95008800 e 233.00
95006450 Guard, watchman, patrol agency; state license required 269.00
95021500 Hall for hire 155.00
95006255 Healers, magnetic 663.00
Health care clinic 353.00
9500.9100 Health cluh gym (a letter of approval or exemption from 233.00
state department of agriculture and consumer services
required)
95009200 Health maintenance plan 233.00
9-5000619 34.00
95006200 Homeopathic physicians; state license required 269.00
Homes for special services _ 404.-00
Hospice facility -04.00
Hotel; state license required:
95009500 1. First 15 rooms 269.00
2. For each additional room over 15 49.00
233.00
I.
95009700 Immigration service 233.00
95009800 Import and export dealer 233.00
95009900 Income tax service:
1. Reserved 233.00
2. Inside only
95010000 Installer floor covering carpet tiles• glass etc 233.00
95000605 ice-agency 233.00
95010200 1. Adjuster 233.00
95000649 2. Insurance broker 233.00
95010100 3. Casualty and liability 338.00
95010105 1. Company 338.00
95010101 5. Fire 338.00
95010102 6. Industrial 338.00
95010103 7. Life 338,00
Intensive inpatient treatment center/facility 1,104-.00
nn��//����//��qq//��//�� Intensive outpatient treatment center/facility 353.00
95 -10300 Interior decorator whose bu iness is confined tn furnishing 269700
curtains, draperies, hangings, furniture, etc., exclusively
95010301 Interior designers•; state license rem aired 269.00
Intermediate care facility for the developmentally disabled 4,1-04.00
95010400 Investment counselor; state license required 233.00
0
95010500 Janitorial and maid service (bond required) 269.00
Jewelers shall be required to pay merchant's business tax 282-:00
determined as follows; (based on cost of inventory):
95010600 1. First $1,000.00 of value or Icc, 282.00
95010600 2.€ate-add+ ' 00 $99,999.00 2-3,00
95010601 3. From $100,000.00 $199,000.00 ' .00
9561-060-1 4,221.00
95010601 5. From $500,000.00 and over 5,629.00
I4
•
95010700 34700
9,50-1-0-900 Laboratory (ch mica dden-�al on +al x-ray, etc ) 310.00 ---
pvrcrcvey�vrr , ca�vp , , �
(independent); state license required
95010901 Laboratory technicians, including the taking of blood 269.00
pressure
95011000 Land-development companies; state-l1Ge n reguir a '1,/I��0
95011100 I ands+cape architects•, contractors' nursery men, etc 269.00
95011200 Landscape maintenance 63.00
95015601 Laser photo printing service 212.00
95011302 Laundry dry cicancra '101.00
95011303 Laundry dry cleaners (remote location) 128.00
95011301 269.00
folding and hand ironing)
95011305 Laundry (coin equipment distributor) 41-0,00
95011307 Each machine 6.00
95011307 Laundry, coin operated equipment not licensed by one of 6.00
the above listings, each machine
1 iguor sales/merchant sales (base o co
040A�94- ad-m,n-wSt of inventory):
1. First $1,000.00 of value or less 274.00
2. Each additional $1,000.00 $99,999.00 27.00
3. From $100,000.00 $199,000.00 2,815.00
22100
5. From $500,000.00 and over 5762970G
95011100 Locksmith 269.00
44
Machine and games rmechanical photographs r consoles
T
jukeboxes picture taking record making er other similar
e > >
machines:
95011800 Distributors 845.00
95011802 Each machine 106.00
95004705 Mail order business; bond rani sired 233.00
95011600 Manufacturers, all products; to include any assembling or 310.00
processing operations otherwise mentioned in this section
95011700 Manufacturer representative 233.00
95240008 Marine appraiser, surveyor, testing 233.00
95011999 Massage clinic; state license required 233.00
95012000 Massage therapist; state license required '19.00
Medical-office 353.00
Medication and methadone maintenance treatment facility•
1. First $1,000.00 of value or less 274.00
2. Each additional $1,000.00 $199,000.00 27.00
3. From $100,000.00 $199,000.00 2,815.00
4, 0
5. From $500,000.00 and over 5,629.00
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 f rm deteined as
follows; based on cost of inventory:
95012065 1. First$1,000.00 of value or less 282.00
95012065 2. Each additional $1,000.00 $99,999.00 23.00
95012066 3. From $100,000.00 $199,000.00 2,845700
95012066 /1. From $200,000.00 $499,000.00 4,221.00
95012066 5,629.00
Merchants, all persons engaged in the business of selling
medical cannabis, as defined in chapter 6, article Ill, or
chapter 14, division 10, ov of anyk ind, sort or description'
except as othcrwisc specifically provided by this section,
shall be required to pay a merchant's business tax,
determined as follows, based on cost of inventory:
95012100 1. First $1,000.00 of value or less 274.00
950 0 2. Each additional $1,000.00 $90,9r°99 00 27.00
95012100 3. From $100,000.00 $199,000.00 2,800
95012100 47224,00
95012100 5. From $500,000.00 and over 5,629.00
95012100 a Cost per employee for medical mariivana_freatment 45700
sement for law enforcement and/or
consultant review as agents of planning department plus
recovery for law enforcement or consultant review.
Eaeh-e-mpleyee-muSt-ebtain-a-lausiness-tax-receipt-pursuant
to § 112 1503(g)
95012200 Messenger service (exclusive of telegrams) 128.00
95000625 Model, talent agency; state license required 233.00
95012400 233.00
95012500 Money order agency 78.00
95012550 Monogram, silkscreen, retail 233.00
95000610Mortgage broker, all firms; state license required: 233.00
95000610 7 Each additional broker connected therewith 233.00
95000652 2. Salesman; state license required 100.00
Motor scooter, motorcycle, rental agency; insurance
required:
95012800 1. 1 to 20 units '101.00
95012800 2. Each unit over 20 27.00
Movie theater:
95012900 1. One screen 20
95012901 2. Each additional screen 111.00
95013300 Newspapers er periodicals 212.00
Newsstand sidewalk 78.00
Nightclub (see dance hall/entertainment establishment)
95013600 Nursing homes and private hospital• state license reguired 0 ..A0
O
95013800 Office, other than listed 233.00
95013900 Optician; state license required 269.00
NOTE: Retail sales needs separate merchant sales
business tax receipt
9501'1000 Optometrist; state license required 257.00
NOTE: Retail sales needs separate merchant sales
business tax receipt
Organ and tissue procurement facility 353.00
95210018 Orthodontist; state license required 269.00
95011-200 Osteopath; state license required 269.00
Outpatient-treatment-facility 353.00
p
Pain management clinics:
1. First$1,000.00 of value or Ies, 274.00
2. Each additional $1,000.00 $199,000.00 27.00
, 2 .-00
'1,221.00
5. From $500,000.00 and over 5,629.00
95011350 Paper hanger 233.00
95011500 Parking-let 269.00
95001707 1. Parking garage 269.00
95014507 2. Under utilized 269.00
9501 4502 3. Provisional 269.00
95014506 1. Temporary lot 269.00
95011505 5. Parking valet lot only 269.00
' 95011501 6. Self parking lot 269.00
99020700 7. Valet parking (per location); insurance required. A letter 310.00
of permission from the owner, lessee or operator of the
business from which the valet segues is operating mEEst be
submitted prior to the issuance of a valet parking business
tax receipt.
Each additional location 155.00
95014600 Party planner 233.00
95014700 ologist;-ill 269.00
95017003 Pawnbroker selling other than articles taken en pledge 4404700
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 issued
95007300 Pest control; state license required 310.00
95001850 Phi store' state license required
95001850 1. First $1,000.00 of value or less 274.00
95001850 2.€aGh-addi ' 9 99 2-7.00
95004850 3. From $100,000.00 $199,000.00 81 00
9500/1850 /1,221.00
95004850 5. From $500,000.00 and over 57 00
95004850 6. Cost per employee for medical marijuana treatment 45,00
center; and reimbursement for law enforcement and/or
consultant review as agents of g plannin department plus
f r
recovery for law enforcement or consultant review
Each employee must obtain a business tax receipt pursuant
to § 112 1503(g)
95015000 Phlebotomist; state license required 269.00
95015100 Photography, studio, film developing/printing on site 269.00
95015101 Photography, drop off developing only, not done on site 155.00
95015300 Physiotherapist; state license required 269.00
95015400 Picture framing 131.00
95015500 Podiatrist; state license required 269.00
95015550 Postal box rentals 233.00
Ii4 Postage stamp sales:
1. Stamp machine distributor 233.00
2. Each machine 47.00
NOTE: Retail sales of postage stamps needs separate
merchant sales business tax receipt
Prescribed pediatric extended care center04.-00
95014600 'Printing, copying service. 212.00
95015602 As accessory to main-occupation 78.00
95006000 Private investigative agency; department of state license 269.00
required
95015700 Private schools, schools, tutorial seniices, colleges or other 331.00
educational or training institutions operating for profit for
each place of business
95015800 Process service 233.00
233.00
269.00
Promoter; bond required:
95050190 1. Single event/single location (less than 150 permitted 9-1-.00
occupancy)
95050199 2. Single event/single location (greater than 150 permitted4.-00
occupancy)
95050200 3. Multiple event/single location (less than 150 permitted 91.00
occupancy)
95��//����//��rr��//��//��0 A. M ltiple event/single location (greater than 1 C.0 0
permitted occupancy)
95050201 5. Multiple event/multiple location (less than 150 permitted 233.00
occupancy)
95050201 6. Multiple event/multiple location (greater than 150 /161.00
permitted occupancy)
95015900 . Property management, er the b u..incss of opcning and 269.00
closing of homes, or both
95240019 Psychiatr+ct; state license required 269.00
95016000 Public relations 233.00
95016100 Publisher 233.00
Q
R
,0-500-06-7-0 Real estate brokerage firm, corp.; state license required: 2-33700
95000607 1. Each broker with firm 2-33700
95000652 2. Each salesman with firm 1-00.00
353.00
95016300 Repair shops uholstering, furniture repairing, 269.00
knife and lawnmower sharpening/repair, etc., for each place
of-business
Residential treatment center for children and adolescent_ 0
Residential treatment facility ..00
Restaurant nand &—R /�
staurants drugstores or other establishments ry seing 212.00
food-p . i g-the operation of cafe, ncaafet riacrra�,,,.,d-.i-n-i Tg-rroormr,
ro teaom or resta T� t wi.itt,hh
takeou _c,hai s, or stools, each to
count as one seat
1. Per chair up to 50 (not include sidewalk cafe area) 7.00
2. Per chair 51 and up (not include sidewalk cafe area) 8.00
3. No chairs 212.00
/I Sidewalk cafe area per sn ff
Separate permit application M„st have a valid resta„rant
business tax receipt to have a sidewalk cafe.
95016100 Isar(no res ,rant)• appropriate tate licenses required. 212.00
additional fees if applicable See "Dance hells" fe i al
fees if applicable. �G
95000702 5. No sale of alcohol beverage for on premises
consumption
95016650 Rink, skating, bike or others, owners or persons maintaining 155.00
same; need commission approval
16600 Roominghouses Iedginghe„ses boardingho„ses or
, ,
hostels; state license required:
1. One to 20 rooms 197.00
2. Each room over 20 6.00
Any apartm o„se hoy ther place serving
rcny-capccrnTre�}�vavc�nvc �crr�-rpiu�c�crvr-r9
meals or food other than a boardinghouse, requires a
restaurant license.
S
ceilvrnm a cer 233.00
995016600 Sales office, developers, temporary 310.00
95013600 Sanitarium er instit„tion „f like character 1,104.00
95017001 Secondhand dealers/dealers in preowned merchandise:
1. Goods other than wearing apparel 401.00
2. Wearing apparel /153.00
95017100 Service station:
1. One pump 155.00
2. Each additional pump 63,00
NOTE: Retail sales needs separate merchant sales
business tax receipt
95017200 Shoe repairing 201.00
95017300 Transient short term rental (state license required) each 65.00
rental-unit
95017400 Sightseeing buses (each bus); insurance required 663.00
950 500 Sign writers 269.00
95017600 Sociologister marriage counselorG ate-lic nensse-regquiredd 269.00
95006203Social worker(l Cann; state license required 269.00
95017700 Soda fountain/ice cream parlor, provided that soda 155.00
fountains operated in connection with reg„larly taxed
re ta„rants de net reg„ire an additional business tax
�ccrarccrrc�--uv-rTvc-r�..y....., .,... .,,...,....,,...,.. .,.,..,....,.... ..,...
receipt. Th'rs-taax rec i ptc r�cis-restricte d-tom o dea,, frozen.
and ice Bream products. Any other item such as
sandwiches, hot dogs, pastry, etc., will require a restaurant
business tax receipt. State license required.
95017900 Sound recording operator 233.00
95017905 Sound recording studio 101.00
95018300 Stockbrokers (full service); state license required: 1,654.00
1. One to five employees 134.00
2. Six to 15 employees 269.00
95018305 3. Sixteen to 20 employees '01.00
1. Stockbroker salesman (each) 4400.00
95021101 Storage yard 101.00
95018550 Swimming peels (concessions) 269.00
95018 105 Tailor/alterations (each shop): 204.00
1. As an accessory to main occupation 100.00
95000659 Talent/modeling agency; state license required 233.00
95017800 Tanning salon/solarium 269.00
Tattoo:
95006250 1. Tattoo establishment; state license required 269.00
95006250 2. Tattoo artist/body piercing (each person); state license 269.00
required
95018500 Tag collection agencies, includes auto tags, driver's license, 269.00
hunting and fishing licenses, boat registration, etc.):
95018510 1. As an accessory to main occupation 100.00
95000201 Tax service 269.00
95018700 Telegraph companies, money wire 233.00
Telephone:
1. Reserved
2. Reserved
95019000 3. Sales office 233.00
All persons engaged in the but ines of telling merchandic e
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 233.00
Tennis:
95019500 1. Tennis court 233.00
95019300 2. Tennis pro 233.00
95012902 Theaters; live shows:
1. Zero to 4-9 s at: 634400
2. Fifty seats and over 1,322.00
Theatrical:
1. Theatrical performances (charity) N/A
95000611 2. Theatrical agency 233.00
A
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00'E£Z aaonpoad Ieop}eagl 'E 91.900096
SECTION 2.
Appendix A, entitled "Fee Schedule," is hereby amended as provided in "Exhibit
A" to this Ordinance.
•
SECTION 3. 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 4. 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 5. SEVERABILITY.
If any section, subsection, clause or provision of this Ordinance is held invalid, the
remainder shall not be affected by such invalidity.
SECTION 6. EFFECTIVE DATE.
This Ordinance shall take effect ten days following adoption.
PASSED and ADOPTED this !/ day of of 024.
ATTEST:
SEP 2024
Steven Meiner, Mayor
1 7
Rafael E. Granado, City Clerk :-g� , ?'''�-es
(sponsored byCommissioner Laura Dominguez) ?i�cOA� if, :4
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
6 I IC1202-e
City Attorney „\ Date
Appendix A
Section of
this Code Description FY 2024 Fee
Article V.Local Business Tax
102-379(d) Business Tax Receipt Application 59.00 [A]
The following numbers shall refer to
the Occupation Code for each Annual Permit Fee/Business Tax by Business Tax Category
business tax category:
A
95000200 Accountant,auditor;requires state license 328.00{A}j1
95000300 Acupuncturist;requires state license 285.00{A}ji
95000301 Addictions recovery facility 1,279.00{A}j1
95000302 Adult day care center 385.00{Al j1
9500303 Adult family care home:
1. First 10 beds 247.00{Al j1
2. Each additional bed 9.00{A}j 1
95000304 Ambulatory surgical center(ASC) 411.00{A}ji
95000400 Assisted living facility(ALF):
1. First 10 beds 260.00{A}
2. Each additional bed 9.00{A}al
95000500 Advertising,all kinds 285.00{A}al
95901000 Adult entertainment establishments;must be 300 ft.from schools and churches 8,152.00{A}[Gl
Agents,bureau,brokers,operators or dealers of all kinds,including commercial,
95000601 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 285.00{Al jJ
2. Ea.individual as salesman 123.00{Ala.
3. Ea.individual as broker 285.00{A}
4. Business broker 285.00{A}al
5. Business consultant 328.00{A}j1
Alcohol beverage establishments selling beer,wine and/or liquor for consumption
on premises:
95000700 1. Open after midnight,closing no later than 2:00 a.m. 1,609.00{Ain
95000701 2. Open after 2:00 a.m.,closing no later than 5:00 a.m. 5,348.00{A}al
All other businesses not specifically named(per§102-380 of this Code):
95240015 1. General business office uses 245.00{A}[G1
95240030 2. Heavy/industrial 417.00{A}[G1
Alterations/tailor:
95000550 1. Each shop 249.00{A}[G1
95000551 2. In another shop 123.00{Ala.
95000800 Antique dealer,those who deal in preowned merchandise are not required to 645.00
obtain a secondhand dealer license {A}[Gl
95700000 Apartment buildings(rental),not including kitchens and bathrooms;(insurance
and state license required):
1. 4 rental units or less No fee
2. 5-15-roomsluni' 96.00{A}[G1
Each additional room rcntal unit 9.00{A}j1
N/A Apartment buildings(condominium);needs certificate of use only No fee
95001000 Appraiser 285.00{A}Lg.
95001100 Arcade: 285.00{Al la'
95011801 1. Each coin machine(game/jukebox) 131.00{A}Lj
95001200 Architect;state license required 328.00{A}
95001300 Armored car service 328.00{A}u
95001400 Arms,ammo,pistols,knives,etc.:
1. Dealer,alone or in connection with any other business 645.00{A}jj
2. Each employee 113.00{A}j�
Section of Description FY 2024 Fee
this Code
95001401 3. Starting,tear gas and B.B.guns 645.00{A}al
95001500 Artists,including,retouching,sketching,cartooning,crayon or ferrotype or other 131.00
similar line {A}fGi
95001600 Attorneys;appropriate license required 328.00{Alai
95001650 Auction business;state license required 5,348.00{A}fg.
95003602 Auto teller machine(off premises of financial institution)(each machine) 285.00{A}fGi
Auto/truck:
95008302 1. Body shop/garage/storage 420.00{A}u
95000630 2. Broker(no vehicles on premises) 285.00{A}
95001704 3. Dealer 565.00{Al i
4. Reserved
5. Reserved
95008303 6. Painting 489.00{A}LGi
95001707 7. Parking garage 328.00{A}fG1
95001701 8. Rental agency 2,013.00{A}fG[
95001703 9. Sub rental agency(no cars on location) 645.00{A}fG1
95001900 10. Auto shipper(required bond) 645.00{Ala
95008305 11. Wash and detailing,mobile 378.00{A}f G1
95008307 12. Wash and detailing and gas station,etc. 285.00{Ala.
Automobile for hire,limousines,except sightseeing busses:
95001708 1. Each automobile 446.00{Alai
95001709 2. Each private or nursery bus,per bus 285.00{A}fG1
95001705 3. Limousine service 386.00{Alai
95001706 Each limousine(insurance required) 123.00
B
95002000 Baggage and transfer business,including moving companies 405.00{Ala.
95002100 Bail bonds 285.00{A}u
95002200 Bakery,wholesale;state agricultural license required
NOTE:For any retail sales a separate business tax receipt is required:
1. Five employees or less 157.00{A}al
2. Six to 25 employees 345.00{A}fG[
3. Over 25 employees 420.00{A}f1
95002400 Barbershop(with or without manicurist and shoeshine stands,each shop);
requires a state license;each barber needs to have his own business tax receipt:
1. With one to five chairs 285.00{A}fG1
2. With six to ten chairs 351.00{A}f Gi
3. With 11 to 15 chairs 432.00{Alai.
4. Each chair over 15 33.00{A}(Gl
95002401 Barber;requires state license 33.00{A}fG1
95000665 Baths,Turkish,mineral,sun or similar 285.00{A}(Gl
Beach front concczion: -
2A92686 1. Upland fcc,per unit 30.00{A}u
95002601 - • to ation 1,065.00{A}(Gl
289268G 20,081.00.{A}f Gi
Beauty parlors,hairdressing,facial,nail shop,etc.,each shop;state license
95002700 required;each manicurist/beautician needs to have their own business tax
receipt:
1. With one to five chairs 285.00{Alai
2. With six to ten chairs 351.00{Alai.
3. With 11 to 15 chairs 432.00{A}fa].
4. Each chair over 15 33.00{A}(Gl
95002701 Beautician;state license required 33.00{Ala.
95002750 Bed and breakfast inn;state license required
1. From one to 15 rooms 260.00{A}fi
2. Each additional room 26.00{A}fGi
Section of Description FY 2024 Fee
this Code
95002800 Bicycle,rent and repair 285.00
NOTE:Retail sales needs separate business tax receipt {A}
95002900 Billiards,pool tables(each table) 157.00{A}j .1
95002901 Birth center:
1. First 10 beds 247.00{A}jQj
2. Each additional bed 9.00{A}jd
95003100 Boardinghouse(as defined in section 17-1 of this Code):
1. From one to 15 rooms 241.00{A}j"
2. Each additional room 26.00{A}jQJ
Boat,ship,watercraft,surfboards;insurance required:
95003407 1. Boat slips 96.00{A}jJ
95003402 2. Commercial passenger boat(per boat) 123.00{A}j1
95003406 3. Commercial docks 173.00{A}
95003403 4. Charter(per boat) 123.00{,4}IGl
95003410 5. Dealer(new) 565.00{A}f G1
95000603 6. Dealer broker(used) 489.00{A}al
95003408 7. Docks(per linear foot) 8.00{A}
95003416 8. Ferry terminal 858.00{A}j'
95009550 9. House barges 293.00{A}j1
95003200 10. Livery(renting)requires special approvals and insurance:
One to eight boats 378.00{A}j1
Each additional five boats or fraction 96.00{A}al
99003417 11. Boat or surfboard rentals,as an accessory use in hotels under current zoning
ordinance(requires special approvals and insurance):
One to eight units(total of both) 378.00{A}
Each additional five units(total of both) 96.00{A}j"
95003412 12. Yards and ways doing repair work 645.00{A}j'
95003401 13. Sightseeing,excursion 808.00{A}j1
95003418 14. Storage bases and sheds 808.00{A}j1
95003404 15. Towing and lightering 285.00{A}
95003415 16. Water taxi:
One to three boats 432.00{A}ji
Each additional boat 173.00{A}
95003550 Bowling alley,per alley 96.00{Ala.
95003600 Building and loan associations,mortgage companies,saving and loan associations, 970.00
financial institutions(each branch thereof);state license required
C
95003700 Cabanas(each) 23.00{A}j1
95003900 Carpet and rug cleaning 328.00{A}FG1
95000659 Casting office 285.00{Ala.
95004100 Caterers;state license required 405.00{A}[Gl
Caterers operating mobile unit,designed and intended for the purpose of vending
from such mobile unit sandwiches,pastries,candy,beverages,soft drinks and like
95004101 438.00
items to workmen on construction sites,city shops,and yards(one such permit
shall be issued for each construction and state licensed required). {A}
95004150 Cannabidiol(CBD)
1. First$1,000.00 of value or less 288.00{A}.G1
2. Each additional$1,000.00-$99,999.00 29.00{A}f G1
3. From$100,000.00-5199,000.00 2,956.00{A}IGl
4. From$200,000.00-$499,000.00 4,433.00{A}IGl
5. From$500,000.00 and over 5,911.00{A}j"
N/A Charitable,etc.,organizations;occasional sales,fundraising N/A
95004200 Check cashing office 285.00{A}j1
95004500 Chiropractor 328.00{A}ji
Section of
this Code Description FY 2024 Fee
95001264 Cigarettes and Tobacco-Mobile On-Premise 345.00{A}ji
95001265 Cigarettes and Tabacco Products Retail
1. First$1,000.00 of value or less 288.00{A}a
2. Each additional$1,000.00-$99,999.00 29.00{A}j1
3. From$100,000.00-$199,000.00 2,956.00{A}ja'
4. From$200.000.00-$499,000.00 4,433.00{A}al
5. From$500,000.00 and over 5,911.00{A}u
95001266 Cigars and Tobacco Products Manufacture(i.e.Cigar Rollers). 345.00{A}(G1
1. Five employees or less 157.00{A}j§1
2. Six to 25 employees 345.00{A}Lg.
3. Over 25 employees 420.00{A}(Gi
95004700 Clerical office(mail order,requires bond) 285.00{A}(Gi
95004800 Clinic,medical,dental 432.00{A}jl
Closing out sale:
95004900 Good for 30 days 1,028.00{Al(G1
95004901 Additional 15-day periods 645.00{A}(Gl
95005000 Coin dealers 285.00{Alai
Coin operated merchandise or service vending machines,except machines
vending newspapers or drinking cups not otherwise provided for herein:
95011305 Distributor,coin operated machine 378.00{A}
95005101 1-cent to 25-cent machines(each mach.) 33.00{Al lg.
95005102 25-cent machines and over(each mach.) 54.00{A}jGl
95005200 Collection agency 285.00{A}j[
95005201 Community residential home:
1. First 10 beds 247.00{A}ji
2. Each additional bed 9.00{Al LG1
95005202 Comprehensive outpatient rehabilitation facility 411.00{Al(G1
95005203 Comprehensive inpatient rehabilitation facility 1,279.00{A}f1
95004602 Computer Consultant 328.00{A}j1
95004603 Construction Consultant 328.00{A}ji
95004600 Consultant,advisor,practitioners 328.00{A}jGj
95004607 Management Consultant 328.00{AIM.
95800000 Condo(no state license required)
95400000 Conditional use
95005300 Convention service bureau 285.00{A}(Gl
95004604 Cosmetic Consultant 328.00{A}ji
95019802 Counselor,marriage,etc. 328.00{A}j 1
95005500 Court reporter 285.00{A}!
95240028 Credit bureau 285.00{AIM.
95000627 Currency exchange 285.00{A}LG1
D
Dance hall/entertainment establishment;(for entertainment establishments
without dancing,see entertainment establishments):
95005800 1. Dance hall/entertainment establishment without alcohol(see subsection 142- 1,609.00
1362(b)for after-hours dance halls) {A}(Gl
95005805 2. Dance hall/entertainment establishment with alcohol 285.00{Al la).
Additionally,for occupancy loads of 200 or more,nightclub fee of$3.00 per
3005825 person occupant load,based upon max.occupant load from building/fire 6.00
department {A}ji
95009101 Dance Studio 285.00{A}(G1
95015701 Day care center,nursery school HRS state license required 405.00{A}j[
95015702 Day/night treatment with community housing 1,279.00{A}(Gl
Dealers in pre-owned/secondhand merchandise:
95017000 1. Goods other than wearing apparel 489.00{A}jGj
95017001 2. Wearing apparel 553.00{A}j j
Section of
this Code Description FY 2024 Fee
95005910 Dental hygienists;state license required 285.00{AIM
95005900 Dentist;state license required 328.00{Alai.
95000675 Designer 328.00{A}j§j.
95006100 Dietician;state license required 328.00{A}fGl
95006200 Doctors,physicians(all others);state license required 328.00{A}ji
95006300 Doctors,hospital staff;state license required 173.00{A}j1
95006400 Doctors,physicians'assistant;state license required 96.00{A}j J
95006500 Dog grooming or small animal clinic 328.00{A}jJ
E
95006600 Electric light company 13,539.00{A}ji
95006700 Electrologists;state license required, 328.00{Al j1
95006800 Employment agency(bond required) 285.00{A}(G1
95006801 End-stage renal disease center 1,279.00{A}IG1
95006900 Engineers,all;state license required 328.00{A}(G1
Entertainment establishments;(see dance hall/entertainment establishment for
establishments with.dancing)
95240029 Entertainment establishments without dance hall 285.00{A}(G1
95007100 Equipment rental 285.00{A}
95006801 Escort service(bond required) 285.00{A}.a'
Express mail service:
95007250 1. P.O.box rentals,packing and sending;on-site copy,fax,money order,office 565.00
supplies,stamps,money wire agent,notary,passport photos {Ala.
95007251 2. All of number 1,plus answering service(5 phones): 651.00{A}al
Each additional phone 34.00{A}al
F
95004606 Fashion Consultant 328.00{A}jGl
95018701 Fax scrvicc: 328.00{A}I
Accc:cory to main occupation 96.00{A}E.
95012302 Finger Printing 285.00{A}f
95007400 Fire prevention service 285.00{A}j[
95007500 Florist 328.00{Alai
95007600 Flower stand,selling cut or potted flowers or plants 249.00{A}1 .1
Food sales(retail inventory)each business,if zoning permits,will be allowed to
95007700 sell any retail food item;however,all items will be totaled in their inventory
assessment;state license required:
95007701 1. 1st$1,000.00 of value or less 334.00{A}fG1
2. Each$1,000.00-$89,999.00 of value 33.00{A}j1
3. From$90,000.00-$199,999.00 of value 3,426.00{A}jr;
4. From$200,000.00-$499,999.00 of value 5,136.00{A}al
5. From$500,000.00 and over 6,845.00{A}j1
95007104 Formal rental 285.00{A}(G1
Fortunetellers,palmists,clairvoyants,astrologers,phrenologists,physiognomist,
95007900 2,680.00
numerologists,mind readers and others of a similar nature {Alai
1. Where not gratuitous,not in a nightclub or accessory to main business,each
95007950 645.00
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
95008000 Fruit,nut,packing,shipping,subject to the provisions of this chapter: 382.00{A}j J
95008002 1. As an accessory 96.00{A}jGl
Fuel dealers,bottled gas,etc.:
95008100 1. Fuel oil dealer 489.00{Al al
95008101 2. Fuel bottled gas dealer 241.00{A}j1
95008120 3. Wood yard dealer 191.00{A}Lai
Section of
this Code Description FY 2024 Fee
95008200 Funeral home 1,002.00{A}(G1
G
95008001 Gallery 515.00{A}jj
Garbage,waste contractor insurance required;see Chapter 90,Article IV for all
requirements;state license required
95008404 1. Biohazardous 808.00{A}al
95008401 2. Franchise 808.00{A}jJ
95008403 3. Hazardous 808.00{A}al
95008402 4. Recycling(DERM permit) 808.00{A}(G1
95008400 5. Roll off 808.00{A}j 1
95008500 Gas companies 13,539.00{A}
95008550 Gasoline wholesale dealer 4,015.00{A}al
95008600 1. Where only fuel oil not more volatile than diesel oil and(not exceeding 943.00
15,000 barrels in quantity is stored {A}0_1
General merchandise retail sales(see also merchants category):
Merchant sales(based on cost of inventory):
95012065 1. 1st$1,000.00 of value or less 345.00{A}u
95012065 2. Each additional$1,000.00-$99,999.00 29.00{A}IG1
95012066 3. From$100,000.00-$199,000.00 3,426.00{Al(G1
95012066 4. From$200,000.00-$499,000.00 5,136.00{A}f GI
95012966 5. From$500,000.00 and over 6,848.00{A}f1
95008802 Golf driving courses 173.00{A}j 1
95008801 Golf miniature courses 386.00{A}Lg.
95008800 Golf pro 285.00{A}
95006150 Guard,watchman,patrol agency;state license required 328.00{A f G�
H
95021500 Hall for hire 191.00{A}jJ
95006255 Healers,magnetic 808.00{A}j§1
95009100 Health club,gym(a letter of approval or exemption from state department of 285.00
agriculture and consumer services required) {A}Ll
95009200 Health maintenance plan 285.00{A}al
95006201 Hearing Aid Specialist 328.00 IN.
95000619 Home based business(plu,c occupation) 44.00 134.00{emu
95006200 Homeopathic physicians;state license required 328.00{A}ji
95006201 Homes for special services 1,279.00 A}.Ei
95000618 Home Health Agency 285.00 1A1
95000650 Hookah Lounge 345.00{A}
95000651 Hookah Lounge-as accessory to main occupation 96.00{A}0_1
95006202 Hospice facility 328.00{Af 1
Hotel;state license required:
95009500 1. First 15 rooms _ 328.00{A}
2. For each additional room over 15 25.00{A}1G1_
95009503 Hotel Rooms with Kitchens;state license required:
1. First 15 rooms 328.00{AI fG1
2. For each additional room over 15 25.00{Alai
95009600 Hypnotist,hypnotherapist 285.00{A}
95009700 Immigration service 285.00{A}
95009800 Import and export dealer 285.00{A1 ja
95009900 Income tax service:
1. Reserved 285.00{A}al
2. Inside only
95010000 Installers,floor covering,carpet,tiles,glass,etc. 285.00{A}f G�
95000606 Insurance agency 285.00{A}(G1
Section of Description FY 2024 Fee
this Code
95010200 1. Adjuster 285.00{A}1J
95000649 2. Insurance broker 285.00{A}
95010100 3. Casualty and liability 413.00{A}
95010105 4. Company 413.00{Ala.
95010101 5. Fire 413.00{A}n
95010102 6. Industrial 413.00{A}
95010103 7. Life 413.00{Al la'
95010104 Intensive inpatient treatment center/facility 1,279.00{Al IGl
95010105 Intensive outpatient treatment center/facility 411.00{A}j1
95010300 Interior decorators whose business is confined to furnishing curtains,draperies, 328.00
hangings,furniture,etc.,exclusively {A}E.
95010301 Interior designers;state license required 328.00{A}[GI
95010302 Intermediate care facility for the developmentally disabled 1,279.00{A}fJ
95010400 Investment counselor;state license required 285.00{Al JGl
95010500 Janitorial and maid service(bond required) 328.00{A}IGl
Jewelers shall be required to pay merchant's business tax determined as follows;
(based on cost of inventory): 345.00{A}(G1
95010600 1. First$1,000.00 of value or less 345.00{A}(Gl
95010600 2. Each additional$1,000.00-$99,999.00 29.00{A}j1
95010601 3. From$100,000.00-$199,000.00 3,426.00{A}Lg.
95010601 4. From$200,000.00-$499,000.00 5,136.00{A}
95010601 5. From$500,000.00 and over 6,848.00
K
95010700 Key machines 44.00{A}jI
L
95010900 Laboratory(chemical,dental,optical,x-ray,etc.)(independent);state license
required 378.00{1k}fG1
95010901 Laboratory technicians,including the taking of blood pressure 328.00{A}fGl
95011000 Land development companies;state license required 1,738.00{A}Lg.
95011100 Landscape architects,contractors,nursery men,etc. 328.00{Al f Gl
95011200 Landscape maintenance 78.00{AIM,
95015601 Laser photo printing service 260.00{A}E.
95011302 Laundry dry cleaners 489.00{A}(Gl
95011303 Laundry dry cleaners(remote location) 157.00{AI jJ
95011304 Laundry coin operated location,each(includes accessory folding and hand 328.00
ironing) fA}fGl
95011305 Laundry(coin equipment distributor) 378.00{A}
95011307 Each machine 9.00 IA}1 1
95011307 Laundry,coin operated equipment not licensed by one of the above listings,each 9.00
machine IA}fGl
4007701 Liquor sales/merchant sales(based on cost of inventory):
1. First$1,000.00 of value or less 334.00{Al f G1
2. Each additional$1,000.00-$99,999.00 33.00{A}[Gl
3. From$100,000.00-$199,000.00 3,426.00{Ala
4. From$200,000.00-$499,000.00 5,136.00{A}f G1
5. From$500,000.00 and over 6,848.00{A}j1
95011400 Locksmith 328.00{A}
M
Machine and games,mechanical photographs,consoles,jukeboxes,picture-
taking,record-making,or other similar machines:
95011800 Distributors 1,028.00 1-AlLG1
95011802 Each machine 131.00{A}u
95004705 Mail order business;bond required 285.00{A}j1
95011600 Manufacturers,all products;to include any assembling or processing operations 378.00
otherwise mentioned in this section {A}Ll
Section of
this Code Description FY 2024 Fee
95011700 Manufacturer representative 285.00{A}
95240008 Marine appraiser,surveyor,testing 285.00{A}ji
95011999 Massage clinic;state license required 285.00{A}.[
95012000 Massage therapist;state license required 61.00{Alm].
95012050 Med Spa(i.e.Botox,Fillers,Etc.) 432.00{A}jsl
Medical cannabis/marijuana
Merchants,all persons engaged in the business of selling medical cannabis,as
defined in chapter 6,article Ill,or chapter 14,division 10,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:
95012100 1. First$1,000.00 of value or less 334.00{A}ji
95012100 2. Each additional$1,000.00-$99,999.00 34.00{A}ji
95012100 3. From$100,000.00-$199,000.00 3,426.00{A}fG1
95012100 4. From$200,000.00-$499,000.00 5,136.00{A}[G1
95012100 5. From$500,000.00 and over 6,848.00{A}IGl
6. Cost per employee for medical marijuana treatment center;and
95012100 reimbursement for law enforcement and/or consultant review,as agents of 56.00
planning department,plus recovery for law enforcement or consultant review. {A}u
Background check fee for each employee at medical marijuana treatment center 154.00{A
95012101 Medication and methadone maintenance treatment facility:
1. First$1,000.00 of value or less 319.00{A}jai
2. Each additional$1,000.00-$199,000.00 32.00{Ala.
3. From$100,000.00-$199,000.00 3,262.00{A}al
4. From$200,000.00-$499,000.00 4,890.00{A}
5. From$500,000.00 and over 6,521.00{A}ji
95012300 Med Spa
95017601 Mental Health Counselor 328.00{A}u
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$1,000.00 of value or less 345.00{A}j1
95012065 2. Each additional$1,000.00-$99,999.00 29.00{A}al
95012066 3. From$100,000.00-$199,000.00 3,426.00{A}
95012066 4. From$200,000.00-$499,000.00 5,136.00{A}al
95012066 5. From$500,000.00 and over 6,848.00{A}f Gl
95012200 Messenger service(exclusive of telegrams) 157.00{A}f G1
95006207 Midwife 328.00{A}f G1
95000625 Model,talent agency;state license required 285.00{A}jI
95012400 Money broker 285.00{A1.151
95012500 Money order agency 96.00{Al[Gl
95012550 Monogram,silkscreen,retail 285.00{A}al
95000610 Mortgage broker,all firms;state license required: 285.00{A}IG1
95000610 1. Each additional broker connected therewith 285.00{A}SE.
95000652 2. Salesman;state license required 123.00{A}j21
Motor scooter,motorcycle,rental agency;insurance required:
95012800 1. 1 to 20 units 489.00{A}al
95012800 2. Each unit over 20 33.00{A}ji
Movie theater:
95012900 1. One screen 1,609.00{A}u
95012901 2. Each additional screen 173.00{A}j1
N
Nail Salon
Section of
this Code Description FY 2024 Fee
95002702 1. With one to five chairs 285.00{A}.[ 1
95002702 2. With six to ten chairs 351.00{A}jJ
95002702 _3. With 11 to 15 chairs 432.00{A}LG1
95002702 4. Each chair over 15 33.00{A}j j
95002701 Manicurist;state license required 33.00{A}IQ
95013300 Newspapers or periodicals 260.00{A}fGl
Newsstand sidewalk 96.00{AIM
Nightclub(same as dance hall/entertainment establishment):
95005800 1. Dance hall/entertainment establishment without alcohol(see subsection 142- 1,609.00
1362(b)for after-hours dance halls) {A}11
95005805 2. Dance hall/entertainment establishment with alcohol 285.00{A}ji
95005850 Notary Public 285.00{Al LG1
95013500 Nurses Hospital Staff 96.00{A}
95013400 Nurses Registered,LPN,ARNP 285.00{A}fG1
95013600 Nursing homes and private hospital;state license required 1,343.00{A}u
95004608 Nutrition Consultant 328.00{A}fG1
0
95019801 Occupational Therapist 328.00{A}ji
95013800 Office,other than listed 285.00{A}j§1
95013900 Optician;state license required 328.00
NOTE:Retail sales needs separate merchant sales business tax receipt {Ala.
95014000 Optometrist;state license required 314.00
NOTE:Retail sales needs separate merchant sales business tax receipt {A-1 0_1
95014001 Organ and tissue procurement facility 411.00{A}ji
95240018 Orthodontist;state license required 328.00{A}u
95014200 Osteopath;state license required 328.00{A}j§.1
95014201 Outpatient treatment facility 411.00{A}ji
P
95014202 Pain management clinics:
1. First$1,000.00 of value or less 319.00{A}
2. Each additional$1,000.00-$199,000.00 32.00{A}
3. From$100,000.00-$199,000.00 3,262.00{A}jai
4. From$200,000.00-$499,000.00 4,890.00{Al la].
5. From$500,000.00 and over 6,521.00{A}.G1
95014350 Paperhanger 285.00{AIj�
95014400 Paramedic 285.00{Ala
95014401 Paramedic Hospital Staff 96.00{A}f G1
95014500 Parking lot 328.00{A}fG1
95001707 1. Parking garage 328.00{A}jai
95014507 2. Under-utilized 328.00{A}u
95014502 3. Provisional 328.00{A}j1
95014506 4. Temporary lot 328.00{AIM'
95014505 5. Parking valet lot only 328.00{A}0_1
95014504 6. Self-parking lot 328.00{A}1G1
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
99020700 378.00
operating must be submitted prior to the issuance of a valet parking business tax
receipt.
Each additional location 191.00{A}j21
95014600 Party planner 285.00{A}jG1
95014700 Pathologist;all 328.00{A}ji
Pawnbroker,selling other than articles taken on pledge must also have a regular
95017003 merchant's business tax receipt,no tax receipt issued to pawnbrokers shall be 1,343.00
transferred from the person to whom it was issued {A}j J
95007300 Pest control;state license required 378.00{A}fG1
95004850 Pharmacy store;state license required
Section of Description FY 2024 Fee
this Code
95004850 1. First$1,000.00 of value or less 334.00{Ala.
95004850 2. Each additional$1,000.00-$99,999.00 34.00{A}j1
95004850 3. From$100,000.00-$199,000.00 3,426.00{A}j1
95004850 4. From$200,000.00-$499,000.00 5,136.00{A}al
95004850 5. From$500,000.00 and over 6,848.00{A}
6. Cost per employee for medical marijuana treatment center;and
reimbursement for law enforcement and/or consultant review,as agents of
95004850 56.00
planning department,plus recovery for law enforcement or consultant review
Each employee must obtain a business tax receipt pursuant to§142-1503(g)
fA}fGl
95015000 Phlebotomist;state license required 328.00{A}j1
95015100 Photography,studio,film developing/printing on-site 328.00{A}jG1
95015101 Photography,drop off developing only,not done on-site 191.00{A}al
95015300 Physiotherapist;state license required 328.00{A}j61
95015400 Picture framing 161.00{A}
95015500 Podiatrist;state license required 328.00{Al
95015550 Postal box rentals 285.00{A}fG1
Postage stamp sales:
1. Stamp machine distributor 285.00{Al fGl
2. Each machine 23.00{A}fGl
NOTE:Retail sales of postage stamps needs separate merchant sales business tax
receipt
95015570 Prescribed pediatric extended care center 1,279.00{A}jJ
95015600 Printing,copying service 260.00{A}f Gl
95015602 As accessory to main occupation 96.00{AIM
95006000 Private investigative agency;department of state license required 328.00{A}IGl
Private schools,schools,tutorial services,colleges or other educational or training
95015700 405.00
institutions operating for profit,for each place of business {A}f Gl
95015800 Process service 285.00{A}JGl
95000657 Production company 285.00{Al j61
95006265 Professional association,corporation 328.00{A}u
Promoter;bond required:
95050199 1. Single event/single location(less than 150 permitted occupancy) 113.00{A}ji
95050199 2. Single event/single location(greater than 150 permitted occupancy) 225.00{A}j[
95050200 3. Multiple event/single location(less than 150 permitted occupancy) 113.00{A}ja"
95050200 4. Multiple event/single location(greater than 150 permitted occupancy) 225.00{Al
95050201 5. Multiple event/multiple location(less than 150 permitted occupancy) 285.00{A}f Gl
95050201 6. Multiple event/multiple location(greater than 150 permitted occupancy) 565.00{A}�
95015900 Property management,or the business of opening and closing of homes,or both 328.00{A}
95015900s Shell BTR 328.00{A}[Gl
95240019 Psychiatrist;state license required 328.00{A}1Gl
95016000 Public relations 285.00{Alai
95016100 Publisher 285.00{Ala.
Q
R
95000670 Real estate brokerage firm,corp.;state license required: 285.00{A}j61
95000607 1. Each broker with firm 285.00{A}ji
95000652 2. Each salesman with firm 123.00{A}f Gam,
95000660 Rehabilitation agency 411.00{A}fGl
95016300 Repair shops including upholstering,furniture repairing,knife and lawnmower 328.00
sharpening/repair,etc.,for each place of business {AIM].
95004703 Reservation Office 285.00{A}fGl
Section of Description FY 2024 Fee
this Code
95016320 Residential treatment center for children and adolescents 1,279.00{A}.al
95016330 Residential treatment facility 1,279.00{A}fG1
Restaurant and bars:
Restaurants,drugstores or other establishments serving food permitting the
95016400 operation of cafe,cafeteria,dining room,tearoom or restaurant takeout with 260.00
chairs,or stools,each to count as one seat {A}.E
1. Per chair up to 50(not include sidewalk cafe area) 10.00{A}IG1
2. Per chair 51 and up(not include sidewalk cafe area) 11.00{A}ji
3. No chairs 260.00{A}fG1
4. Sidewalk cafe area per sq.ft.
•
•c.........t.... ..Iication :....,.,.«
have a,.iiicwalk cafe
Bar(no restaurant);appropriate state licenses required.Restaurant,add
95016400 occupancy code load.See"Nightclubs"for additional fees if applicable.See 260.00
"Dance halls"for additional fees if applicable. { }IG1
95000702 5. No sale of alcohol beverage for on-premises consumption
Rink,skating,bike or others,owners or persons maintaining same;need
95016650 191.00
commission approval {A}jGj
95016600 Roominghouses,lodginghouses,boardinghouses or hostels;state license
required:
1. One to 20 rooms 241.00{A}[G1
2. Each room over 20
Any apartment house,hotel or any other place serving meals or food other than a 9.00
boardinghouse,requires a restaurant license. {A}[G1
S
Sailmaker 285.00{A}L1
95016800 Sales office,developers,temporary 378.00{A}al.
95013600 Sanitarium or institution of like character 1,343.00{A}Lj
95017001 Secondhand dealers/dealers in preowned merchandise:
1. Goods other than wearing apparel 489.00{A}fG1
2. Wearing apparel 553.00{A}fG1
95017100 Service station:
1. One pump 191.00{A}
2. Each additional pump 78.00
NOTE:Retail sales needs separate merchant sales business tax receipt {A}f G�
95017200 Shoe repairing 249.00 Lg.
95017300 Transient short-term rental(state license required)each rental unit 80.00{A}
95017400 Sightseeing buses(each bus);insurance required 808.00{A}1 1
95017500 Sign writers 328.00{Al al
9517550 Smoke Shop
1. First$1,000.00 of value or less 288.00{A}
2. Each additional$1,000.00-$99,999.00 29.00{A}f G1
3. From$100,000.00-$199,000.00 2,956.00{24}(G1
4. From$200,000.00-$499,000.00 4,433.00{A}JGj
5. From$500,000.00 and over 5,911.00{A}fG1
95017600 Sociologist or marriage counselor;state license required 328.00{A}fG1
95017650 Social Media Manangement/Web Services 285.00{A}[Gi
95006209 Social worker(LCSW);state license required 328.00{A}f G1
Soda fountain/ice cream parlor,provided that soda fountains operated in
connection with regularly taxed restaurants do not require an additional business
95017700 tax receipt.This tax receipt is restricted to soda,frozen yogurt and ice cream 191.00
products.Any other item such as sandwiches,hot dogs,pastry,etc.,will require a
restaurant business tax receipt.State license required. {,4}
95017900 Sound recording operator 285.00{A}fG1
95017905 Sound recording studio 489.00{A}[ j
95018300 Stockbrokers(full service);state license required: 2,013.00{A}fG1
1. One to five employees 164.00{A}[Gi
Section of Description FY 2024 Fee
this Code
2. Six to 15 employees 328.00{A}1§l
95018305 3. Sixteen to 20 employees 489.00{A}.Gl
4. Stockbroker salesman(each) 123.00{A}jQ1
95000621 5.Contact Stockbroker 285.00{A}0_1
95021101 Storage yard 489.00{A}al
95018550 Swimming pools(concessions) 328.00{A}ji
T
95018405 Tailor/alterations(each shop): 249.00{A}al
1. As an accessory to main occupation 123.00{A}0_1
95000659 Talent/modeling agency;state license required 285.00{A}jGl
95017800 Tanning salon/solarium 328.00{A}(G1
Tattoo:
95006250 1. Tattoo establishment;state license required 328.00{A}
95006250 2. Tattoo artist/body piercing(each person);state license required 328.00{Al j1
95018500 Tag collection agencies,includes auto tags,driver's license,hunting and fishing 328.00
licenses,boat registration,etc.): {A}j1
95018510 1. As an accessory to main occupation 123.00{A}.al
95000201 Tax service 328.00{A}jJ
95018700 Telegraph companies,money wire 285.00{A}j1
95018800 Telephone Answering Service 285.00{A}
Telephone:
1. Call Center 285.00{A}jGl
2. Reserved
95019000 3. Sales office 285.00{A}j1
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 pav a merchants business tax.
95019100 Television rental 285.00{A}
Tennis:
95019500 1. Tennis court 285.00{A}ji
95019300 2. Tennis pro 285.00{AI a.
95012902 Theaters;live shows:
1. Zero to 49 seats 772.00{A}jai
2. Fifty seats and over 1,609.00{A}Lg.
Theatrical:
1. Theatrical performances(charity) N/A
95000614 2. Theatrical agency 285.00{A}.al
95000616 3. Theatrical producer 285.00{A}ji
95006203 Therapist;state license required 328.00{A}Jai
95019900 Ticket office 285.00{A}(G1
95020000 Towel and linen supply service 328.00{AIM
95021400 Tow truck/wrecker service,each truck,insurance required 260.00{A}j_
95021401 Tow Truck/Wrecker Immobilization,insurance required 285.00{A}u
95020100 Tow truck,wrecker associated with a servi ed ce station(each truck),insurance 260.00
G
95020105 Transitional living facility 1,279.00{A}al
95020200 Transportation Public 328.00{A}jQ1
Transportation service(each vehicle),including,but not limited to,vans,cars,etc.;
95020201 328.00
insurance required {A}jGl
95003401 Transportation Sightseeing,Excursion 808.00{Alai
95020300 Travel bureau;state certificate required 285.00{A}(Gl
Tour:
95020302 1. Agency;state certificate required 285.00{A}jG1
95020301 2. Operator;state certificate required 285.00{A}j§_l
95020304 3. Service and information(sold elsewhere) 285.00{A}Lg.
95015702 Tutorial service 405.00{A}j1
Section of
this Code Description FY 2024 Fee
95020400 Typing,word processing,resume,letter writing service 285.00{A}u
95020410 1. Agency(done off-premises) 96.00{A}
U
95020500 Urgent care facility 411.00{AIM
V
99020700 Valet parking(see parking) 378.00{AIM.
95020800 Vaoine(E-Cigarettes),
1. First$1,000.00 of value or less 288.00 1410j.
2. Each additional$1,000.00—$99,999.00 29.00{Ala.
3. From$100,000.00—$199,000.00 2,956.00{A}u
4. From$200,000.00—$499,000.00 4.433.00{,4}[G1
5. From$500,000.00 and over 5,911.00{Al a].
95300000 Veterinarian or veterinarian surgeon 328.00{A}[G1
95021000 Video rental(each location),includes accessory rental of tape players and 345.00
camcorders: {A}u
95021005 1. As an accessory to main occupation 96.00{A}
Vitamin Shop,based on the value of the establishment's total retail inventory
95021006 1. First$1,000.00 of value or less 288.00{A}u
95021006 2. Each additional$1,000.00—$99,999.00 29.00{A}ji
95021006 3. From$100,000.00—$199,000.00 2,956.00{A}[G1
95021006 4. From$200,000.00—$499,000.00 4,433.00{A}
95021006 5. From$500,000.00 and over 5,911.00{A}j1
W
95021100 Warehouse or storage yard 489.00{A}IG1
95021200 Wholesale dealers 489.00{A}[Gl
95021300 Window cleaning and janitorial service;bond required 328.00{Al fG1
95021320 Women's health clinic 411.00{A}ji
X
Y
2
102-380 City business tax for businesses not otherwise named or enumerated:
General business/office uses 252.00{Al
Heavy/industrial uses 429.00.[Al jI
[A] Indexed to CPI-Rounded up to the nearest dollar
[B] Indexed to CPI-Rounded up to the nearest cent
[C] Pass through of purchased wholesale water charges-Rounded to the nearest cent
[D] Pass through of purchased wholesale sanitary sewer charges-Rounded to the nearest cent
[E] Solid waste collection rate.Indexed to CPI-No specified rounding
[F] Indexed to CPI-Rounded up to nearest dollar,every 5 years(beginning in FY 2025)
u Indexed to F.S.CH.205,5%increase every other year-Rounded up to the nearest dollar
N/A CPI not applicable
Ordinances -R5 A
MI AMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Eric Carpenter, City Manager
DATE: September 11, 2024 10:10 a.m. Second Reading Public Hearing
TITLE: 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 UPDATING THE "SCHEDULE OF TAXES" AND
MOVING ALL FEES TO APPENDIX "A;" PROVIDING FOR REPEALER,
SEVERABILITY, CODIFICATION, AND AN EFFECTIVE DATE.
RECOMMENDATION
The Administration recommends that the Mayor and City Commission adopt the subject
Ordinance.
BACKGROUND/HISTORY
At the December 13, 2023 City Commission meeting, at the request of Commissioner Laura
Dominguez,the Mayor and City Commission referred an item (C4 F)to the Finance and Economic
Resiliency Committee (FERC or Committee)to discuss and consider amending the schedule of
fees applicable to business tax receipts (BTRs) issued to home-based businesses in the city and
to compare with charges imposed upon home-based businesses by other municipalities in Miami-
Dade County.
The referral requested the Administration review portions of the City's fees as they relate to home-
based businesses, as well as, conduct an informal survey of what other municipalities in Miami-
Dade County charge for the right to operate a home-based business.
This item was presented at the February 23, 2024 FERC meeting and the Administration was
requested to return to the Committee with an updated schedule of fees, reducing home-based
business taxes,and refreshing recommended BTR categories.
The updated schedule of fees, reducing home-based business taxes and refreshing
recommended BTR categories was discussed at the May 24, 2024 FERC meeting; and the
Committee unanimously voted that an Ordinance, encompassing the changes, be brought forth
to the full City Commission with a favorable recommendation on first reading.
ANALYSIS
BTRs are issued annually in accordance with Florida Statutes Chapter 205, as well as, locally
governed by Article V, Section 102 of the Code of the City of Miami Beach. BTR proceeds are
deposited into the General Fund and are used to complement property taxes in paying for City
functions including, but not limited to, Police, Fire, and Code. Homebased, for-profit businesses
are levied a tax accordingly.
The City conducted a survey of several Miami-Dade County municipalities' home-based business
Page 656 of 1377
BTR fees. These fees were •discussed at the February 23, 2024 FERC meeting and it was
requested the Administration work with. Commissioner Laura Dominguez, the sponsor, in
reviewing and recommending reducing said fees. After respective' working sessions with
Commissioner Laura Dominguez, the following scenario is being proposed for review:
Home-Based Business— Municipal BTR Analysis
Profession_/ Annual Home- Total
Home Office Base Fee —'-
Municipality
Miami Beach(Current) 328.00. 44.00 372.00
Coral Gables 227.80 - • 227.80
Surfside 150.00 25.00 175.00
Sunny Isles Beach 125.00 25.00 150.00
North Bay Village 125.00 25.00 150.00
Miami 131.00 3.50 134.50
Miami Beach(Proposed) 134.00 - 134.00
Hialeah 100.00 - 100.00
Miami Springs 66.85 - 66.85
The proposed fee structure is a 64% reduction in Local Business Taxes for businesses operating
out of a home, yet would only reduce the City's revenues by approximately $34,000. The
Administration is recommending the Commission discuss the revised fee structure for the Home-
Based Business Tax category.
Additionally, a review of current BTR categories was conducted; looking for opportunities for a
refresh and an amendment of categories where warranted. This was done with an emphasis on
identifying emerging businesses that do not currently have a BTR category. Many of these
businesses are currently taxed under our Merchant Sales BTR category yet are businesses the
City frequently has been requested data for, i.e. Hookah, Cannabidiol (CBD), and Vape
establishments. The proposed amendments would be revenue nuetral, as the fee structure for
the new categories for existing establishments would mirror the current Merchant Sales category
the businesses are currently being charged now. The creation of these new categories would
allow the City to more easily track the-number of these types of businesses.
•
The schedule below summarizes the categories and changes being.proposed for addition and
deletion:
•
Page 657 of 1377
City of Miami Beach
Local Business Tax Receipt&Home-Based Business Fee Schedule Amendments
Description Ili FY 2024I®Notes
Home Based Business 4t it-Removing the Home-Base plus Category Fee Structure
134.03 Reducing average Home-Based Business Fees by 649v
Cannabidiol(COO),Cigarettes and Tobacco,Smoke Shop,Vaping(E-Cigarettes)L Fast 51,000.03 of value or less 288.00
2. Each adds eon&51,00000—S99,999.00 400
A From$1m,00000—$199,000.00 2956AD Similar to Miami-Dade County fees,by inventory
4. From S200,00000—$499,000.00 _ 4,43103
5. From$500,000.00 and over - —5,91L03
Cigarettes and Tobacco-Mobile OrePrenise 545.00.
agars and Tobacco Products Manufacture(i.e,Cigar Ram) ` 345.m
L Five employees or less -157-m
2. Su to 25 employeesSimilar t1 the Mean-Dade County fees,by employee
I Ore r25 employees - 421103
Hookah lounge
Hookah lounge-as accessory to main occupation {,345.01
Similar to Tobacco Categories
Med Spa Gs Botox,Offers,Etc) -432.00. Similar to Beauty Parlor,Hairdressing,Barbershop,et al-
Notary Public : - 285.00 Currently not to our fee structure
Paramedic •
PaameticHospital Staff �,,29E00 85.00 Reques (romtheMedicalCommunity
Social Media Management/Web Serieces :-• 285.00 Trending Rosiness Type-Similar fees as other professionals
8C-W Remove category from Business lax Section,as it is billed
under a separate section of the Ciiy Code 8 Appendix A
i OtS.W,
3 Mavimsee""placid see°r'e y Prop^r'y 10,CS1_00
'--eke• 32e.00
Remove obsolete category
....r-. _ . Remove category from Business Tax Section,as it is billed
under a separate section of the City Code&Appendix A
'Adding a field for'pizza by the slice'to restaurant/take-out establishments for tracking this type of activity.
Per Section 1-15(b)(1) of the City Code, entitled "Fee Schedule," certain fees and charges, as
identified in Appendix A shall be subject to annual adjustment by the City Manager, effective
October 1 of each year, to reflect increases in the Consumer Price Index (CPI)for the Miami-Fort
Lauderdale-West Palm Beach, Florida area, as published by the Bureau of Labor Statistics of the
United States Department of Labor.
State Statute prohibits the City from raising BTR fees according to the fee structure set forth in
Section 1-15(b)(1) of the City Code. The State currently allows municipalities to raise their BTR
fees by up to five (5) percent every other year, well below the City's current fee escalator of CPI
every year. As part of the the proposed BTR amendments, the Administration is recommending
codifying the current practice of raising BTR fees by five percent every other year as detailed
in State Statute.
LOBBYIST DISCLOSURE
In accordance with Resolution No. 2023-32857, adopted by the City Commission on December
13, 2023,the following information has been requested from the primary item sponsor as it relates
to the subject ordinance amendment:
1. Was the Agenda Item initially requested by a lobbyist which, as defined in Code Sec. 2-481,
includes a principal engaged in lobbying? No
Page 658 of 1377
2. If so, specify name of lobbyist(s) and principal(s): Not applicable
FISCAL IMPACT STATEMENT
NA
Does this Ordinance require a Business Impact Estimate? Yes
(FOR ORDINANCES ONLY)
The Business Impact Estimate (BIE)was published on: 8/14/2024. See BIE at:
https://www.miamibeachfl.gov/city-hall/city-clerk/meeting-notices/
FINANCIAL INFORMATION
The proposed amendment to this ordinance will not result in a substantial impact on projected
revenues within the General Fund.
The proposed fee structure is a 64% reduction in Local Business Taxes for businesses operating
out of a home, yet would only reduce the City's revenues by approximately $34,000. The City
believes with citywide enhanced Code Enforcement efforts of businesses not complying with their
BTR requirements, the overall annual fiscal impact is negligible
CONCLUSION
The Administration recommends that the Mayor and City Commission approve the subject
Ordinance at first reading.
Applicable Area
Is this a "Residents Right to Know" item, Is this item related to a G.O. Bond
pursuant to City Code Section 2-17? Project?
Was this Agenda Item initially requested by a lobbyist which, as defined in Code Sec. 2-481,
includes a principal engaged in lobbying?
If so, specify the name of lobbyist(s) and principal(s):
Department
Finance
Sponsor(s)
Commissioner Laura Dominguez
Co-sponsor(s):
Page 659 of 1377
Section of
Description FY 2024 Fee
this Code
95011700 Manufacturer representative 285.00{A}1I
95240008 Marine apfraiser,surveyor,testing 285.00{Al}G1
95011999 Massage cliric;state license required 285.00{Al L1
95012000 Massage therapist;state license required 61.00{Al al
95012050 Med Spa i.e.Botox,Fillers,Etc.1 432.00{A}LG}
Medicalcannabis/marijuana
Merchants,all persons engaged n the business of selling medical cannabis,as
defined in chapter 6,article Ill,or chapter 14,division 10,of any kind,sort or
description,except as otherwise specifically provided by this section,shall be
required to pay a merchant's bushess tax,determined as follows,based on cost
)finventorv:
95012100 1. First$:,000.00 of value or less 334.00{A}f J
95012100 2. Each additbnal$1,000.00-$99,999.00 34.00{A}fJ
95012100 3. From$:00,000.00-$199,000.00 3,426.00{Al u
95012100 4. From$:00,000.00-$499,000.00 5,136.00{A}1G]
95012100 5. From$500,000.00 and over 6,848.00{A}u
6. Cost per employee for nedical marijuana treatment center;and
95012100 reimbursement for law enforcement and/or consultant review,as agents of 56.00
planning department,plus recovery for law enforcement or consultant review. {A}u
Background check fee for each errployee at medical marijuana treatment center 154.00{A}
95012101 Medication and methacone maintenance treatment facility:
1. First$1,000.00 of value or less 319.00{Al LJ}
2. Each additional$1,000.00-$199,000.00 32.00{A}L1
3. From$:00,000.00-$199,000.00 3,262.00{A}u
4. From$100,000.00-5499,000.00 4,890.00{44
5. From$500,000.00 and over 6,521.00{Al L�}
95012300 Med Spa
95017601 Mental Health Counselor 328.00{A}JGL
Merchants,all persons engagedln the business of selling merchandise of any
kind,sort or description,except asotherwise specifically provided by this section,
shall be required to pay a merchant's business tax,determined as follows;based
on cost of inventory:
95012065 1. First$:,000.00 of value or less 345.00{A}f Gj
95012065 2. Each additbnal$1,000.00-$99,999.00 29.00{A}fJ
95012066 3. From 5:00,000.00-$199,000.00 3,426.00{44 u
95012066 4. From$:00,000.00-5499,000.00 5,136.00{Al f1
95012066 5. From$500,000.00 and over 6,848.00{A4 f G1
95012200 Messenger service(exclusive of telegrams) 157.00{A}fJ
95006207 Midwife 328.00{Al jG}
95000625 Model,talent agency;state license required 285.00{Ai f[
95012400 Money broker 285.00{A}[G1
95012500 Motey order agency 96.00{A}fGj
95012550 Monogram,silkscreen,retail 285.00{A{[
95000610 Mortgage broker,ill firms;state license required: 285.00{Al
95000610 1. Each additional broker connected therewith 285.00{Al LG1
95000652 2. Salesman;state license required 123.00{A4 f Gl
Motor scooter,motorcyde,rental agency;insurance required:
95012800 1 1 to 20 units 489.00{Al al
95012800 2. Each unit over 20 33.00{A,}u
Movie theater:
95012900 1 One screen 1,609.00{A}LG.G1
95012901 2. Each additional screen 173.00{A}[G1
N
Nail Salon
Page 660 of 1377
Section of Description FY 2024 Fee
this Code
95002702 1. Wth one to five chairs 285.00(A)al
95002702 2. \Aith six to ten chairs 351.00{A{al
95002702 3. With 11 to 15 chairs 432.00(.4)f GJ
95002702 4. lach chair over 15 33.00{A}jj
95002701 Manicurist state license required 33.00(A}JG]
95013300 Newspapers or periodicals 260.00(.04 1
Newsstand sidewalk 96.00{A)al
Nightclub(same as dance hall/entertainment establishment):
95005800 1. Dance hallf entertainment estzblishment without alcohol(see subsection 142-
1362(b)forafter-hours dance halls) 1,609.00 u
95005805 2. Dance hall/entertainment establishment with alcohol 285.00 fA}jJ
95005850 Votary Public 285.00{A}[Gl
95013500 Nurses Hospital Staff 96.00{A}al
95013400 Nurses Fegistered.LPN,ARNP 285.00 fA)Lj
95013600 Nursing homes and prirete hospital;state license required 1,343.00{Al[Gl
95004608 Nutition Consultant 328.00{Al al
0
95019801 Occuaational Therapist 328.00{Al fJ
95013800 Office,other than listed 285.00{A}IJ
95013900 Optician;state license required
NOTE:Retail sales needs separate merchant sales business tax receipt 328.00 iA}JG]
95014000 Optometrht;state license required 314.00
NOTE:Retail sales needs separate merchant sales business tax receipt {AIM
95014001 Organ and ttsue procurement facility 411.00{A)al
95240018 Orthodontist;state license required 328.00{Al al
95014200 Osteopath state license required 328.00{Al al
95014201 Outpatient treatment facility 411.00{A)u
P
95014202 Pain management clinics:
1. First$:,000.00 of value or less 319.00{Al al
2. Each additional$1,000.00-$199,000.00 32.00(A.)j Gj
3. From$:00,000.00-$199,000.00 3,262.00{A}al
4. From$:00,000.00-$499,000.00 4,890.00 fig al
5. From$500,000.00 and over 6,521.00{A}f Gl
95014350 Paper hanger 285.00{Al u
95014400 Paramedic 285.00{A{al
95014401 Paramedic Hospital Staff 96.00(Mal
95014500 Parking lot 328.00{A}u
95001707 1. Parking garage 328.00{A}f GJ
95014507 2. Under-utilized 328.00{A}
95014502 3. Provisional 328.00{A}u
95014506 4.Temporary lot 328.00(A)
95014505 5. Parking valet lot only 328.00(44 jGl
95014504 6.Self-parking lot 328.00{Al IQ
7. Valet parking(per location);iisurance required.A letter of permission from
99020700 the owner,lessee or operator o'the business from which the valet service is 378.00
operating must be submitted prior to the issuance of a valet parking business tax
receipt. {Al al
Ea:h additional location 191.00{AIM
Gj
95014600 ?arty planner 285.00{Al u
95014700 Fathologist;all 328.00{A}0.1
Pawnbroker,selling other than asides taken on pledge must also have a regular
95017003 merchant's business tax receipt,no tax receipt issued to pawnbrokers shall be 1,343.00
transferred from tie person to whom it was issued {Al al
95007300 Pest contrcl;state license required 378.00(A)al
95004850 Pharmacy store;state license required
Page 661 of 1377
Section of Description FY 2024 Fee
this Code
95004850 1. First$1,000.00 of value or less 334.00{A}al
95004850 2. Each additbnal$1,000.00-$99,999.00 34.00{A4}al
95004850 3. From S:00,000.00-5199,000.00 3,426.00{Al u
95004850 4. From$:00,000.00-$499,000.00 5,136.00{16.41J
95004850 5. From$500,000.00 and over 6,848.00{A}Jj
6. Cost per employee for nedical marijuana treatment center;and
95004850 reimbursement for law enforcement and/or consultant review,as agents of 56.00
planning department,plus recovery for law enforcement or consultant review
Each employee must obtain a bisiness tax receipt pursuant to§142-1503(g)
{A
95015000 Phlebotomist;state license required 328.00{A}0_1
95015100 Photography,studio film developing/printing on-site 328.00 4A4 u
95015101 Photography,drop of developing only,not done on-site 191.00{# u.
95015300 Physiotherapist;state license required 328.00{A}f G�
95015400 Pcture framing 161.00{Alai
95015500 Podiatrist state license required 328.00{A}u
95015550 Postal box rentals 285.00{Mal
Postage stamp sales:
1. Starrp machine distributor 285.00{Al Ja{
2 Each machine 23.00{A4 n
NOTE:Retail sales of postage stanps needs separate merchant sales business tax
receipt
95015570 Prescribed peciatric extended care center 1,279.00{A4 0_1
95015600 Printing,copying service 260.00{A}u
95015602 As accessory to main occupation 96.00{A40_1.
95006000 Private investigative agency;department of state license required 328.00{A}L1
Private schools,schools,tutorial services,colleges or other educational or training
95015700 405.00
institutions operating br profit,for each place of business {Alai
95015800 Process service 285.00{Al J.1
95000657 Production company 285.00{A4 u
95006265 Professional association,corporation 328.00{A4 al
Promcter;bond required:
95050199 1. Single event/single loca:ion(less than 150 permitted occupancy) 113.00{A4 jJ
95050199 2. Single event/single location(greater than 150 permitted occupancy) 225.00{A}JGJ
95050200 3. Multiple event/single lotion(less than 150 permitted occupancy) 113.00{A}al
95050200 4. Multiple event/single locators(greater than 150 permitted occupancy) 225.00{A}
95050201 5. Multiple event/multiple kcation(less than 150 permitted occupancy) 285.00{A4 JG)
95050201 6. Multiple event/multiple location(greater than 150 permitted occupancy) 565.00{A}u
95015900 Property management,or the busness of opening and closing of homes,or both 328.00{A4
95015900s Shell BTR 328.00{A}J.g
95240019 Psychiatric;state license required 328.00{A}al
95016000 P.iblic relations 285.00{A}Dj.
95016100 Publisher 285.00{A4 f i
4
R
95000670 Real estate brokeragefirm,Corp.;state license required: 285.00{A4 JG1
95000607 1. Ea:h broker with firm 285.00{A4 u
95000652 2. Eaci salesman with firm 123.00{A}u
95000660 Rehabilitation agency 411.00{Mal
95016300 Repair shops including upholsterng,furniture repairing,knife and lawnmower 328,00
sharpening/repair,etc.,for each place of business {A}
95004703 Reservation Office 285.00{A}JG1
Page 662 of 1377
Section of Description FY 2024 Fee
this Code
95016320 Residential treatment:enter for children and adolescents 1,279.00{A}l�
95016330 Residential treatment facility 1,279.00{A)al
Restaurant and bars:
Restaurants,drugstores or otter establishments serving food permitting the
95016400 operation of cafe,cafeteria,dining room,tearoom or restaurant takeout with 260.00
chairs,or stoop,each to count as one seat {A}{Gl
1. Per chair up to 5)(not include sidewalk cafe area) 10.00{A}{G{
2. Per chair 51 and ip(not include sidewalk cafe area) 11.00{AI u
3. No chairs 260.00{Al JGI
gefle,..,lk cafe. ft
havi a cidev.alk cafe
Bar(no restaurant);approprate state licenses required.Restaurant,add
95016400 occupancy code load.See"Nigitclubs"for additional fees if applicable.See 260.00
"Dance halls"fo'additional fees if applicable. {A}al
95000702 5. No sale of alcohol beverage for on-premises consumption
95016650 Rink,skating,bike or others,cwners or persons maintaining same;need 191.00
conrnission approval {A}{�l
95016600 Roominghouses,lodginghouses,boardinghouses or hostels;state license
required:
1. One to 20 rooms 241.00{Al Lg.
2. Each room over 20
Any apartment house,hotel or an}other place serving meals or food other than a 9.00
boardinghouse,equires a restaurant license. {A}Ll
S
Sailmaker 285.00{A}
95016800 Sales office developers,temporary 378.00{Al f G�
95013600 Sanitarium or nstitution of like character 1,343.00{Al L3l
95017001 Secondhand dealers/dealers in preowned merchandise:
1. Goods ocher than wearing apparel 489.00{Al JG]
2.Wearing apparel 553.00{A}al
95017100 Sarvice station:
1. One pump 191.00{A.}u
2. Ea:h additional pump 78.00
NOTE:Retail sales needs separate merchant sales business tax receipt (Al u
95017200 .hoe repairing 249.00{A}Ll
95017300 Transient short-term rental(state license required)each rental unit 80.00{Al JG1
95017400 Sightseeing buses(each bus);insurance required 808.00{Al{3l
95017500 Sign writers 328.00{A}{3l
9517550 Smoke Shop
1. First$:,000.00 of value or less 288.00{A}al
2. Each additbnal S1,000.00-599,999.00 29.00{A)Lql
3. From$:00,000.00-$199,000.00 2,956.00{A}Jul
4. From$:00,000.00-$499,000.00 4,433.00{A}
5. From$500,000.00 and over 5,911.00{A4 Jcl
95017600 Sociologist or marria counselor;state license required 328.00(A)u
95017650 Social Media Nananeement/Web Services 285.00 4A4{3l
95006209 Social worker(ICSW);state license required 328.00{A}al
Soda fountain/ice cream parkr,provided that soda fountains operated in
connection with regularly taxed retaurants do not require an additional business
95017700 tax receipt.This tax receipt is restricted to soda,frozen yogurt and ice cream 191.00
products.Any other item such as sandwiches,hot dogs,pastry,etc.,will require a
restaurant business tax receipt.State license required. {A}u
95017900 Sound recording operator 285.00{A}u
95017905 Souni recording studio 489.00 1A4 u
95018300 Stockbrokers(full service);state license required: 2,013.00{A4{3l
1. Ore to five employees 164.00{Al IGl
Page 663 of 1377
Section of Description FY 2024 Fee
this Code
2. Sx to 15 employees 328.00{4}jG1
95018305 3. Sixtten to 20 employees 489.00{4}al
4. Stockbroker salesman(each) 123.00{A4 jQl
95000621 5.Cmtact Stockbroker 285.00{Al al
95021101 Storage yard 489.00{A.}
95018550 Swimmirg pools(concessions) 328.00{444 al
T
95018405 Tailor/al•erations(each shop): 249.00{A}ji
1. As an accessory to main occupation 123.00{A}[GI
95000659 Talent/modelingagency;state license required 285.00{A}JGl
95017800 Tannng salon/solarium 328.00{A}
Tattoo:
95006250 1. Tattoo establshment;state license required 328.00{A}al
95006250 2. Tattoo artist/body piercing(each person);state license required 328.00{A}u
95018500 Tag collection agencies,includesauto tags,driver's license,hunting and fishing 328.00
licenses,boat registration,etc.): {A}LG-1,
95018510 1. As an accessory to main occupation 123.00{4}f G�
95000201 Tax service 328.00{AIM
95018700 Telegraph:ompanies,money wire 285.00{A4 al
95018800 Telephoie Answering Service 285.00{A}f G1
Telephone:
1. Call Center 285.00{A}L1
2. Reserved
95019000 3. Sales office 285.00{A4 u
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 pad a merchants business tax.
95019100 Television rental 285.00{A}jJ
Tennis:
95019500 _. Tennis court 285.00{A}al
95019300 2. Tennis pro 285.00{Alai
95012902 Theaters;live shows:
1.Zero to 49 seats 772.00{A}IGl
2. Ffty seats and over 1,609.00{A}
Theatrical:
1. Theatrical performances(charity) N/A
95000614 2. Theatrical agency 285.00{A}al
95000616 3. Theatrical producer 285.00{A}jQ1
95006203 Therapist,state license required 328.00{A}JGI
95019900 Ticket office 285.00{A}al
95020000 Towel and linen supply service 328.00{A4 al
95021400 Tow truck/wrecker seriice,each truck,insurance required 260.00{A}
95021401 Tow Truck/Wrecker Inmobilization,insurance required 285.00{Al(Gl
95020100 Tow truck,wrecker associated vith a service station(each truck),insurance 260.00
required {AIM
G�
95020105 Transtional living facility 1,279.00{A}
95020200 Trarsportation Public 328.00{A}&G1
Transportation service(each vehicb),including,but not limited to,vans,cars,etc.;
95020201 32800
insirance .
required {A}
95003401 Transportaton Sightseeing,Excursion 808.00{A}u
95020300 Travel bureat;state certificate required 285.00{A]al
Tour:
95020302 1. Agency;state certificate required 285.00{A4 al
95020301 2. Operator,state certificate required 285.00{A}JGj
95020304 3. Service andinformation(sold elsewhere) 285.00{A4 j1
95015702 Tjtorial service 405.00{Al 1al
Page 664 of 1377
Section of
this Code Description FY 2024 Fee
95020400 Typing,word processng,resume,letter writing service 285.00{A}f§j.
95020410 1. Ageny(done off-premises) 96.00{,4]jl
U
95020500 Urgent care facility 411.00{A]al
V
99020700 Valet parking(see parking) 378.00{oA}
95020800 Vapne(E-Cigarettesl
1. First$:,000.00 of value or less 288.00{A}jQJ
2. Each additbnal$1,000.00—$99,999.00 29.00{-A}j j
3. From$00.000.00—S199,000.00 2,956.00{Al Gl
4. From$:00.000.00—$499,000.00 4,433.00{A}ji
5. From$500,000.00 and over 5,911.00{4}JGL
95300000 Veterinariar or veterinarian surgeon 328.00{A}j§_l
95021000 Video rental(each location),ircludes accessory rental of tape players and 345.00
camcorders: {Al al
95021005 1. As an accessory to main occupation 96.00{A}u
Vitamin Shop,based on the valie of the establishment's total retail inventory
95021006 1. First$:,000.00 of value or less 288.00{Al
95021006 2. Each additbnal$1,000.00—$99,999.00 29.00{A}jJ
95021006 3. From 5:00,000.00—$199,000.00 2,956.00{4]jaj
95021006 4. From$;00,000.00—$499,000.00 4,433.00{Al LG.j.
95021006 5. From$500,000.00 and over 5,911.00{A4 jG�
W
95021100 Warehouse or storage yard 489.00{4}al
95021200 Wholesale dealers 489.00{A}
95021300 Window cleaning and janitorial service;bond required 328.00{4}IG�
95021320 Wonen's health clinic 411.00{A}al
X
Y
Z
102-380 City business tax for businesses not otherwise named or enumerated:
General business/office uses 252.00{A}jGl
Heavy/industrial uses 429.00{A}
[A] Indexed to CPI-Rounded up to:he nearest dollar
[B] Indexed to CPI-Rounded up to:he nearest cent
[C] Pass through of purchased whoesale water charges-Rounded to the nearest cent
[D] Pass through of purchased whoesale sanitary sewer charges-Rounded to the nearest cent
[E) Solid waste collection rate.Indexed to CPI-No specified rounding
[F] Indexed to CPI-Rounded up to iearest dollar,every 5 years(beginning in FY 2025)
[GI Indexed to F.S.CH.205,5%increase every other year-Rounded up to the nearest dollar
N/A CPI not applicable
Page 665 of 1377