HomeMy WebLinkAboutOrdinance 98-45
ORDINANCE NO. '\ 6 - ti 5'
AN ORDINANCE OF THE CITY OF SUNNY ISLES BEACH, FLORIDA,
ADOPTING AN OCCUPATIONAL LICENSE TAX PURSUANT TO
CHAPTER 205, FLORIDA STATUTES (1995); PROVIDING FOR
SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE;
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Sunny Isles Beach was incorporated on June 16, 1997; and
WHEREAS, occupational license taxes for the privilege of engaging in or managing any
business profession of occupation within the jurisdiction of the City of Sunny Isles Beach, have
been heretofore collected by Dade County only in accordance with Section 8A-I71 of the Code of
Miami-Dade County; and
WHEREAS, the City of Sunny Isles Beach is now fully operational, and is granted the right
and ability to enact and enforce its own occupational license tax pursuant to Section 205.042, Florida
Statutes (1995), which provides that the governing body of an incorporated municipality may levy
by appropriate ordinance an occupational license' tax on business professions or occupations within
it jurisdiction;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY
OF SUNNY ISLES BEACH, FLORIDA, AS FOLLOWS:
Sectionl.
Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed
to them in this section, except where the context clearly indicates a different meaning:
Business means and includes all vocations, occupations, professions, enterprises
establishments, and all activities and matters, together with all devices, machines, vehicles and
appurtenances used therein, any of which are conducted for private profit or benefit, either directly
or indirectly, on or from any Premises in the City; "Business" does not include the customary
activities of religious, charitable, non-profit service clubs and organizations, or educational nonprofit
institutions as those terms are defined in Chapter 205, F.S. (1995).
Employee means persons who occupy a position of employment in any business as defined
hereunder.
License means an occupational license issued by the City in accordance with this article.
Licensee means any person to whom a License has been issued by the City.
Person means any individual, firm, partnership, joint venture, syndicate, or other group or
combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor,
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administrator receiver or other fiduciary.
Premises means all lands, structures, places, and also the equipment and appurtenances
connected or used therewith or as a base for any Business, and any personal property which is either
affixed to or is otherwise used in connection with any such Business.
Shall. The word "shall" is always mandatory and not merely directory.
Tax means the applicable occupational License Tax imposed pursuant to this article.
City License Officer means the City Manager or his designee which may be a code
compliance officer as may be defined in any future Code Enforcement Ordinance.
Section 2.
License required.
No Person, either directly or indirectly, shall, within the City limits, engage in or manage any
Business in the City for which a License is required by this article for any category without first
obtaining the required License for each such category from the City License Officer and without first
having paid the amount of Tax required in Section 11 below.
Section 3.
Pw:pose~ adoption of State law.
This article is enacted for the purpose of complying with chapter 205, F.S. (1995). The terms and
provisions of Chapter 205, F.S. (1995) and any subsequent amendments thereto are hereby adopted
and made a part of this article by reference.
Section 4.
Se.parate License for each place of Business.
A separate License shall be obtained in the manner prescribed in this Ordinance for each place of
Business as if each such place of Business were a separate Business.
Section 5.
Term of License and transfer.
A. No License shall be issued for more than one year, and all Licenses shall expire on October
1 of each year.
B. No License shall be issued for any fractional portion of a year.
C. Licenses may be transferred to the new owner of a Business upon a bona fide sale of the
Business, and upon payment ofa transfer fee of$10.00 and presentation to the City of the original
License and evidence of the sale.
D. Upon written request and presentation ofthe original License, any License may be transferred
from one Premises to another Premises within the City upon payment of a transfer fee of $10.00
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E. Upon written request and presentation ofthe original License by the Licensee and any proof
as required by the City, a change of Business name may be made upon payment ofa fee of$1O.00.
F. It shall be the duty of every Person assuming operation of or purchasing an existing Business
which is required to be licensed under this article to notify the City License Officer and to comply
with the requirements of this article within 30 days of such assumption or purchase.
Section 6.
Due date for payment of occupational License Tax delinquent payment penalties.
A. Licenses shall be sold by the City commencing on September 1 of each year. The Tax shall
be due and payable on October 1 of each year. If October 1 falls on a weekend or holiday, the Tax
shall be due and payable on or before the first working day following October 1. Those Licenses
not issued by October 1 shall be considered delinquent and subject to a delinquency penalty often
percent (10%) for the month of October, plus an additional five percent (5%) penalty for each month
of delinquency thereafter until paid; provided, that the total delinquency penalty shall not exceed
25% of the Tax due.
B. Any Person engaging in or managing any Business without first obtaining a License, if
required under this article, shall be subject to a penalty of25 % of the Tax determined to be due, in
addition to any other penalty provided by law or ordinance.
Section 7.
Issuance of License: ap1>lication.
A. No License shall be issued except upon written application filed with the City License
Officer. Such application shall be filed on forms prescribed by the City and shall include a
statement, under Oath, detailing the full and complete information necessary to calculate the
applicable Tax. An application fee of$1 0.00 shall be assessed for either the issuance or transfer of
such license.
B. It shall be unlawful for any Person applying to the City License Officer for a License to make
a false statement in connection with any application for a License under this article.
C. All occupational licenses shall be applied for and issued in the real name of the applicant.
In cases where the applicant does or will do business under a fictitious trade name or firm name, the
application and license, ifissued, will show the real name as well as the fictitious trade or firm name
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of the applicant. In such case, the applicant will deliver to the City either its application for
registration of a fictitious name pursuant Section 865.09, Florida Statutes, or, if such a name is
already registered, shall deliver to the City a Certificate of Status from the Division of Corporations
acknowledging the name registration and its current status.
Section 8.
Display of License.
Each License issued by the City shall be displayed conspicuously at the place of Business and in
such a manner as to be open to the view of the public and subject to the inspection of all duly
authorized officers of the City. Failure to display the License in the manner provided for in this
section shall result in the payment of a penalty equal to the Tax applicable to the Business for which
the License was obtained.
Section 9.
City License Officer; duties.
The City Manager or his designee shall be the License Officer, shall collect all Taxes and shall issue
Licenses in the name of the City to all Persons or Businesses qualified under the provisions of this
article and shall:
A. Investigate and determine the eligibility of any applicant for a License and/or the current
status of any License as prescribed in this article.
B. Examine the books and records of any applicant or Licensee when reasonably necessary to
the administration and enforcement of this article.
C. Notify any applicant of the acceptance or rejection of his application and shall, upon his
refusal of any License, at the applicant's request, state in writing the reasons therefor and deliver
them to the applicant in accordance with Section 13 herewith.
Section 10. Examination of records.
It shall be unlawful for any Person and/or Business to refuse to allow the City License Officer to
investigate and examine relevant records for the purpose of determining whether such Person and/or
Business has a License and/or whether such Person and/or Business shall be issued a License.
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Section 11. Occupational License Tax Schedule.
Taxes for businesses, categories, occupations or professions are hereby levied and imposed as as
in accordance with Exhibit "A" which is attached hereto and incorporated herein by reference.
Section 12. Apj>roval of business location required.
No license shall be issued for any Business until the location ofthe Business is first approved by the
Planning, Building and Zoning Department of the City as to its compliance with zoning and other
regulatory ordinances of the City.
Section 13. Denial of license application.
Any person whose application for license has been rejected as provided in this Ordinance, shall have
the right to appeal the decision ofthe City Manager to the City Commission by appropriate written
petition and shall be heard by the City Commission at its next regular meeting, provided however,
that the petition is filed with the City Commission at least 10 days prior to the regular meeting of
the City Commission.
Section 14. Renewaloflicense.
A. Any current occupational license may be renewed for each new license year by the License
officer without prior approval of any other departments, provided the applicant signs the following
certification:
"I the undersigned hereby certifies that the license for which I am
now applying is one for a renewal of a current occupational license
which is now in full force and effect, and that I have not changed the
authorized use of the premises and do not plan to make any physical
or structural changes to the premises."
B. Any renewal application in which the applicant changes the authorized use of the premises
or makes or proposes any physical or structural changes in the premises, shall be reprocessed as if
the license were a new license.
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Section 15. Lost or stolen licenses. issuance of a duplicate.
A duplicate occupational license shall be issued by the City license officer to replace any license or
special permit previously issued which has been lost, stolen, defaced or destroyed without any
willful conduct on the part of the Licensee upon the filing by the Licensee of an affidavit sworn to
before a notary public ofthis State attesting to that fact and paying to the license officer the fee of
$10.00 to reimburse the City for any expense incidental to executing and delivering each duplicate
license.
Section 16. Obtaining license by false statement.
Any license obtained under the provisions of this Ordinance upon a misrepresentation of a material
conflict shall be deemed null and void and the Licensee who was thereafter engaged in any business
under such license shall be subject to prosecution for doing same without a license with the same
effect and degree as though no such license had ever been issued.
Section 17. Occupational License does not permit illegal activity.
The issuance or possession of a valid occupational license obtained under the provisions of this
Ordinance does not constitute an approval of any offense, illegal activity or act prohibited by law.
Section 18. Revocation of occupational license.
The City License Officer is granted authority and is charged with the duty to revoke, refuse to renew
or suspend any license heretofore issued as follows:
A. Grounds: The following matters shall be taken into consideration as grounds for
revocation:
(1) the number, frequency, and severity of complaints received from the public;
(2) the number, frequency, and severity of existing code violation;
(3) the number frequency and severity of similar prior code violations and or complaints;
(4) the effects of continued uses and operations on the surrounding properties, including
the effect on occupants and tenants thereof;
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(5) the effects of such continued uses and operations on the health and safety of the
residents and citizens ofthe City and general public;
(6) any additional factors or considerations which may reasonably be calculated to
materially affect public health, safety and welfare;
(7) any unlawful activity;
(8) if the Licensee permits premises to be utilized for solicitation for prostitution,
pandering, lewd and lascivious behavior, sale, distribution or display of obscene
materials or conduct; sale or possession of any controlled substances or narcotic; and
(9) failure of Licensee to comply with any provision of this Ordinance.
B. Procedure:
(1) The City License Officer may petition the City Manager (or, in the case of the City
Manager, he shall issue a petition) to revoke, suspend or refuse to issue or renew a license on any
grounds set forth in Section 18A hereinabove. The petition shall set forth the grounds upon which
the petition is issued. Written notice ofthe hearing and the petition shall be served upon the Licensee
by certified mail, return receipt requested at the address in the application not less than five (5) days
prior to the hearing. Alternate service may be made by delivery ofthe petition and notice of hearing
to the place of business provide posting thereon five days prior to the hearing. If no appeal is taken
by the Licensee as provided herein, the occupational license shall be automatically revoked. Upon
revocation ofthe occupational license, the Licensee shall immediately cease doing business in any
location listed therein.
(2) At any time prior to the expiration ofthirty (30) days following the receipt of
service of the notice of intent to revoke occupational license from the City, the Licensee may request
in writing that the City Manager schedule a hearing on the basis that he/she wishes to appeal the
pending revocation notice. A hearing will be set by the City License Officer within fifteen (15) days
after such Officer is notified in writing by said person that he or she desires a hearing. The Licensee
shall receive a minimum of five (5) days written notice of the hearing which shall set forth the time
and place for the public hearing on the petition.
(3) The hearing shall be conducted by the City Commission (or a Board or hearing officer
as the case may be, and as such authority may be delegated by the City Commission by separate
ordinance). The City License Officer may be represented at the hearing by the City Attorney or a
special City Attorney appointed for such purpose, and the Licensee may be represented by legal
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counsel at his/her own expense.
(4) The hearing shall be conducted in an informal manner and the formal rules for
admission of evidence in court shall not apply, provided, however, that the Licensee shall be entitled
to present evidence and witnesses and shall have a right to cross examine at all times.
(5) The proceedings at the hearing shall be recorded on tape by the City Clerk and shall
be conducted as follows:
(a) The City License Officer shall present testimony in evidence.
(b) The Licensee shall then present testimony in evidence.
(c) Each side shall have the right of cross examination.
(d) City Commission or its delegated board shall have the right of inquiry.
(e) The party shall have the right to present rebuttal evidence.
(f) Upon completion of the presentation of testimony in evidence, the
hearing shall be closed, and the City Commission or its designated
board shall analyze testimony in evidence so presented and shall
render a decision by majority vote either confirming or denying the
determination of the City License Officer.
(g) This decision shall be reduced to writing within five (5) days of the
hearing, and copies thereof shall be furnished to the City License
Officer and the License.
(h) This decision shall be appealable within thirty (30) days of such
written order to the Circuit Court of the Eleventh Judicial Circuit of
the State of Florida, or by such other remedy as may be provided by
Florida law.
(i) Upon the time period for such appeal having expired, and no such
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appeal having been filed, or upon the expiration of such appeal
procedures resulting in the affirmation of the decision of the City
Commission or its designated board of a written decision confirming
the determination of the City License Officer, the occupational
license shall stand automatically and immediately revoked and no
new license shall be issued. Upon revocation, the Licensee shall
immediately cease doing business in any location listed therein.
(j) No application for a license shall be considered by the City until one (1) year
after the date of any revocation or non-renewal.
Section 19. Special Provisions of Revocation of Adult Entertainment Establishment
Occupational Licenses.
A. In the event that a person holding a current occupational license for the operation of an adult
entertainment establishment shall be convicted of any offense involving moral turpitude in
connection with the operation of such adult entertainment establishment by a court of competent
jurisdiction, the City License Officer shall immediately issue a written notice of intent to revoke the
occupational license.
B. Procedures set forth in Section 18 hereinabove shall be utilized in connection with the
revocation of license pursuant to this Section.
Section 20. Severabilitv.
Provisions of this Ordinance are declared to be severable and if any section, sentence, clause or
phrase ofthis Ordinance shall be held to be invalid or unconstitutional, shall decision shall not affect
the validity ofthe remaining section, sentences, clauses and phrases ofthis Ordinance, but they shall
remain in effect it being the legislative intent that this Ordinance shall stand notwithstanding the
invalidity of any part.
Section 21. Inclusion in Code.
It is the intention of this Commission and is hereby ordained that the provisions of this Ordinance
shall become and made part of the City of Sunny Isles Beach Code; that the Sections of this
Ordinance may be renumbered or re-Iettered to accomplish such intentions, and that the word
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"Ordinance" shall be changed to Section or other appropriate word.
Section 22. Effective Date.
This Ordinance shall become effective upon adoption on second reading.
PASSED AND ADOPTED on first reading this 16th day of July, 1998.
, .- ~ .' ..
..~TTEST:
..
, 199L.
.~~~~"
Richlird' own-Morilla, City Clerk
APPROVED AS TO FORM
AND LEGAL SUFFICIENCY:
Motion on Second Reading by: ~\~ ~~
(\ - .. L.RII ~.!.. "
Second on Second Reading by: ~ ~--
VOTE:
Mayor Samson
Vice Mayor Turetsky
Commissioner Iglesias
Commissioner Kauffman
Commissioner Morrow
~Yes
c0Yes
~Yes
~Yes
Yes
UNo
UNo
UNo
UNo
UNo
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Exhibit "A"
Section 11. Occupational License Tax Schedule
For the purposes of this Ordinance, inventory shall mean the average selling value of annual
inventory owned by the business, exclusive of excise tax. Occupational License taxes for the
following business, occupations and/or professions are hereby levied and imposed:
A
ABSTRACT, LAND TITLE, TITLE INSURANCE, PROPERTY CLOSING
$100.00
ADULT CARE FACILITY
200.00
ADULT CONGREGATE LIVING FACILITY
300.00
ADULT ENTERTAINMENT
1,000.00
ADVERTISING-PRODUCTS AND SERVICES
150.00
AIRPLANE DEALERS OR MANUFACTURES
250.00
ALCOHOLIC BEVERAGE BUSINESS, RESTAURANT, LIQUOR STORES
500.00
AMBULANCE SERVICE
100.00
AMUSEMENT CENTERS
500.00
AMUSEMENT CENTERS OVER 15 MACHINES-EACH MACHINE
7.00
AMUSEMENT MACHINES-DISTRIBUTORS
150.00
AMUSEMENT MACHINES-EACH MACHINE AS ACCESSORY USE
40.00
AMUSEMENT PARKS (miniature golflisted separately)
750.00
ANIMAL GROOMING
50.00
ANIMAL-CLINIC/HOSPITAL
75.00
ANIMAL-EXHffiITIONS
150.00
ANIMAL-KENNEL
60.00
ANSWERING SERVICE
100.00
ANTIQUE SHOP
125.00
APARTMENT BUILDING
EACH UNIT OVER 2
100.00
3.50
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ARCHERY RANGE 500.00
ARMORED CARS 100.00
AUCTION SHOPS/AUCTIONEER 200.00
ASTROLOGERS, PSYCHICS, FORTUNETELLERS 750.00
AUTO DRIVING SCHOOL 100.00
AUTO DEALER (NEW/USED) 400.00
AUTO LEASING OR RENTAL (NEW/USED) (BASE CHARGE) 100.00
AUTO, TRUCK, TRAILER, BOAT RENTING SERVICE EACH VEHICLE 30.00
AUTO PARKING, STORAGE, GARAGES OR PARKING LOTS (SEE PARKING LOTS)
AUTO DETAILING, CAR WASH OR WAX 100.00
AUTO REPAIR AND/OR SERVICE SHOP 100.00
AUTO PAINT AND BODY SHOP 100.00
AUTO MECHANICAL REPAIRS 100.00
AUTO SERVICE STATION 200.00
AUTO FUEL DISPENSER NOT LOCATED AT AUTOMOTIVE SERVICE STATION 100.00
AUTO TAG AGENCY 75.00
B
BAKERYlS-- RETAIL
BAKERYlS-- WHOLESALE, MANUFACTIJRER/DISTRIBUTOR
BAR/LOUNGE
BARBER-EACH
BARBERSHOP/CHAIR
BEACH CHAIR/UMBRELLA RENTING
BEACH CLUB
BEAUTY PARLOR (see COSMETOLOGY)
BEAUTICIAN (see COSMETOLOGIST)
BICYCLE (REPAIRS ONLY)
100.00
200.00
300.00
30.00
60.00
60.00
200.00
100.00
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BILLIARD PARLOR
100.00
BLUEPRINTING
100.00
BOATS FOR SALE/RENTAL (BASE CHARGE)
EACH VESSEL
100.00
30.00
BOATS: CHARTER AND DREDGE
100.00
BOAT BUILDERS
250.00
BOAT TAXI OPERATIONS
200.00
BONDSMEN PROFESSIONAL
150.00
BOOKKEEPER/ACCOUNTING SERVICES
100.00
BOTTLING WORKSIMANUF ACTURING & DISTRIBUTION
150.00
BOWLING ALLEY - EACH LANE
40.00
BROKERS-STOCKS, BONDS
150.00
BROKERS - INSURANCE
100.00
BROKERS - YACHT & SHIP SALESPERSONS
100.00
BROKERS-OTHERS
100.00
BURGLAR ALARM/MONITORING COMPANIES
100.00
BUTCHERSffiUTCHERSHOPS
75.00
C
CANTEEN WAGON OR CAFE - EACH VEHICLE
50.00
CARPENTER SHOPS
75.00
CAR WASH
100.00
CATERING
100.00
CARPET AND RUG CLEANING
100.00
CARPET SALES /INST ALLA TION
100.00
CEMENT, CONCRETE, PLASTER
100.00
CHECK CASHING STORE
200.00
CIGARS AND TOBACCOS
50.00
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CLAIMS AND COLLECTION AGENCY
CLOTHING
A) ALTERATIONS
B) TAILOR, DRESSMAKING
COIN DEALERS
COLD STORAGE WAREHOUSE
COMMISSION MERCHANTS
COMMERCIAL GARBAGE/TRASH/RECYCLING SERVICE CENTER
COMMERCIAL GARBAGE/TRASH/RECYCLING HAULER
COMMUNITY BASED RESIDENTIAL FACILITIES
CONSULTANTS-EACH
CONTRACTORS
(A) GENERAL BUILDING
(B) SUB GENERAL
(C) ENGINEERING
SUBCONTRACTORS
(D) ACOUSTICAL TILE
(E) AIR CONDITIONING
(F) AWNING
(G) CARPENTRY
(H) ELECTRICAL
(I) ELEVATOR
(1) FLOOR LAYING & SANDING
(K) GAS, FITIING PIPE FITIING
(L) JALOUSIE
(M) MASON & PLASTER CONTRACTOR
(N) MOVING & WRECKING HOUSES
100.00
45.00
100.00
50.00
100.00
75,00
1250.00
250.00
100.00
150.00
225.00
175.00
175.00
75.00
120.00
100.00
160.00
150.00
100.00
150.00
150.00
50.00
150.00
100.00
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(0) ORNAMENTAL IRON, BRONZE AND STEEL
(P) PLUMBING
(Q) PAINTING
(R) PLASTERING & CEMENT
(S) PLATE GLASS & GLAZIER
(T) ROOFING
(U) SANDBLASTING
(V) SIGN
(W) SOLAR WATER HEATER
(X) SEPTIC TANK
(Y) SPRINKLER SYSTEM
(Z) STEEL, REINFORCING
(AA) SOLAR WATER HEATER
(BB ) SWIMMING POOLS
(CC) VENETIAN BLIND
(DD) TILE, MARBLE & GRANITE
(EE) WELL DRILLING
NOT CLASSIFIED
COUNTRY CLUB
COSMETOLOGY SALONS/CHAIR
COSMETOLOGIST - EACH
CREDIT BUREAUS
75.00
150.00
120.00
150.00
75.00
150.00
160.00
90.00
75,00
150.00
75.00
150.00
75.00
90.00
60.00
150.00
90.00
90.00
450.00
60.00
30.00
100.00
D
DANCE HALLS
DATA PROCESSING - SERVICE AGENCY
DATA PROCESSING - SOFTWARE DEVELOPMENT
150.00
125.00
150.00
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DELIVERY SERVICES - PER EACH VEHICLE 10.00
DENTIST - (SEE PROFESSIONALS)
DENTIST
UP TO AND INCLUDING 2 TECHNICIANS/HYGIENIST
3 OR MORE TECHNICIANS/HYGIENIST
235.00
275.00
DENTAL TECIINICIANfIIYGIENIST
30.00
DIRECTORIES
100.00
DRAMA TIC OR THEATRICAL TROUPES OR COMPANIES
200.00
DISC JOCKEY (SEE ENTERTAINMENT)
100.00
DRY CLEANING PLANT
100.00
E
ELECTRIC LIGHT AND POWER COMPANIES
200.00
EMPLOYMENT AGENCIES
100.00
ENGRAVERS AND LITHOGRAPHERS
100.00
EXTERMINATORS
100.00
F
FACTORIES
200.00
FINANCIAL INSTITUTIONS-BANKS AND TRUST COMPANIES
350.00
FINANCIAL INSTITUTIONS-BUILDING AND LOAN ASSOC
350.00
FINANCIAL INSTITUTIONS-MONEY LENDERS EXCEPT BANKS
350.00
FINANCIAL INSTITUTIONS-MORTGAGE LOAN CO.
350.00
FINANCIAL INSTITUTIONS-PERSONAL FINANCE CO.
350.00
FIRE EXTINGUISHER SERVICES
75.00
FISH MARKET
75.00
FLEA MARKET
750.00
FLORIST
100.00
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FUNERAL DIRECTOR
FUNERALDIRECTOWEMBALMER
FUNERAL HOME
FURNITURE REFINISHERS
G
GAS COMPANIES-SELLING BOTTLED GAS
GAS COMPANIES-SELLING THRU PIPELINE
GOLF COURSE
GOLF-DRIVING RANGES/MINIATURE GOLF (excludes Amusement Center)
GRAVEL, SAND, SOD, DIRT - SALES
H
HALLS FOR HIRE
HEALTH CLUBS
HOME HEALTH CARE SERVICES
HOSPITALS
EACH ADDITIONAL EMPLOYEE OVER 25
HOTELS, LODGING HOUSES AND MOTELS-FIRST ROOM
HOTELS. LODGING HOUSES AND MOTELS-EACH ADDITIONAL ROOM
HYPNOTISTS
I
ICE CREAM VENDORS
ICE CREAM MANUFACTURING OF, WHOLESALE
ICE CREAM SHOPIPARLOR
ICE MANUFACTURING, DISTRIBUTION & STORAGE
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60.00
75.00
100.00
75.00
100.00
250.00
500.00
225.00
100.00
150.00
125.00
100.00
350.00
3.00
50.00
5.50
170.00
50.00
100.00
100.00
180.00
INSURANCE ADJUSTERS
50.00
INSURANCE AGENTS-EACH
50.00
INSURANCE AGENCY OFFICE
100.00
INSURANCE COMPANIES
100.00
INTERIOR DECORATORS
100.00
J
JANITTORlALSERVlCES
100.00
JEWELRY (see MERCHANTS RETAIL)
JEWELRY BROKER
300.00
K
KEROSENE DEALERS -WHOLESALE DEALER
225.00
KEROSENE DISTRIBUTOR
-EACH VEHICLE
75.00
30.00
L
LABOR UNION ORGANIZATIONS
250.00
LANDSCAPING SERVICE/LA WN MAINTENANCE
50.00
LAND DEVELOPMENT COMPANY
100.00
LAUNDRIES SELF SERVICE
225.00
LAUNDRIES & DRY CLEANERS
100.00
LOAN AGENTS
150.00
LECTURERS
225.00
LOCKSMITH
80.00
LUMBER DEALERS
150.00
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M
MACHINE SHOPS 150.00
MANICURIST-EACH 30.00
MASSEUR/MASSEUSE 75.00
MAIL ORDER BUSINESSES 50.00
MANUFACTURING 150.00
MARBLE AND GRANITE WORKS 100.00
MARINA 500.00
EACH BOAT SLIP 75.00
MASSAGE SALONS 350.00
MEDICAL CLINICS 200.00
MERCHANTS RETAIL STOCK < $1,000 60.00
MERCHANTS RETAIL STOCK OVER $1,000 & < $5,000 70.00
MERCHANTS RETAIL STOCK OVER $5,000 & < $10,000 150.00
MERCHANTS RETAIL STOCK OVER $10,000 & < $20,000 180.00
MERCHANTS RETAIL STOCK OVER $20,000 & < $50,000 225.00
MERCHANTS RETAIL STOCK OVER $50,000 & < $100,000 400.00
MERCHANTS RETAIL STOCK OVER $100,000, EACH ADDITIONAL $1,000 2.00
MERCHANTS WHOLESALE -SAME AS RETAIL
MESSENGER SERVICE 60.00
MESSENGER SERVICE- EACH VEHICLE 20.00
MONUMENTS AND TOMBSTONES 100.00
MOTION PICTURE THEATER 400.00
MOTION PICTURE THEATER - CANDY AND POPCORN CONCESSION 100.00
MOVING COMPANY W/STORAGE 100.00
o 98- Occupational License Tax
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MOVING COMPANY EACH VEHICLE OVER 2
25.00
MUSEUMS
225.00
MUSIC RECORDING STUDIO
150.00
N
NEWSPAPER PUBLISHERS BUREAU AGENCY 125.00
EACH ADDITIONAL EMPLOYEE OVER 25 3.00
NEWSPAPER PUBLISHERS DAILY 120.00
EACH ADDITIONAL EMPLOYEE OVER 25 3.00
NEWSPAPERS PUBLISHED WEEKLY, SEMI-MONTHLY OR MONTHLY 120.00
EACH ADDITIONAL EMPLOYEE OVER 25 3.00
NEWSSTANDS 50.00
NIGHT CLUB 300.00
NURSE 30.00
NURSERIES TREES/PLANTS 50.00
NURSING HOMES 200.00
P
PAINT & BODY SHOPS
100.00
PARKING LOTS (OR PARKING GARAGES) 1 TO 25 CARS
PARKING LOTS (OR PARKING GARAGES) ~ TO 99 CARS
PARKING LOTS (OR PARKING GARAGES) 100 OR MORE CARS
100.00
300.00
500.00
PAWNBROKERS
500.00
PEDDLERS - STREET VENDORS
100.00
PET SHOP
75.00
PHARMACY
100.00
PHOTOGRAPHY STUDIOS UP TO 10 EMPLOYEES
150.00
PHOTOGRAPHY STUDIOS 11 OR MORE EMPLOYEES
250.00
PIANO TUNERS
50.00
o 98- Occupational License Tax
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POOL MAINTENANCE
100.00
PRINTING
EACH ADDITIONAL EMPLOYEE OVER 25
100.00
3.00
PRIVATE INVESTIGATIVE AGENCY
125.00
PRIVATE SCHOOLS
175.00
PROFESSIONAL ASSOCIA TION/CORP,/FIRM
175.00
PROFESSIONALS - EACH INDIVIDUAL
170.00
PROPERTY MANAGEMENT
100.00
PUBLISHERS
EACH ADDITIONAL EMPLOYEE OVER 25
100.00
3.00
R
RADIO STATION
200.00
REAL ESTATE BROKER 1 TO 10 AGENTS
150.00
REAL ESTATE BROKER 11 OR MORE AGENTS
250.00
REAL ESTATE SALESMAN
50.00
REPAIR, WATCH AND JEWELRY
100.00
REPAIR & SERVICE SHOPS
100.00
RESTAURANTS OTO 30 SEATS
50.00
RESTAURANTS 31 TO 74 SEATS
100.00
RESTAURANTS 75 TO 149 SEATS
150.00
RESTAURANTS 150 OR MORE SEATS
200.00
RESTAURANTS DRIVE IN
100.00
RESEARCH LABORATORIES
100.00
RINKS - SKATING, ROLLER OR ICE
150.00
S
SALES OFFICE NO STOCK
50.00
o 98- Occupational License Tax
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SECURITY COMPANIES
125.00
SHOE REPAIR
75.00
SHOE SHINE --EACH CHAIR
28.00
SHOPPING MALL
750.00
SHOWROOM
100.00
SNACK BARS AS ACCESSORY USE
60.00
STORAGE W AREHOUSE/PUBLIC STORAGE
150.00
T
TANNING SALONS 1 TO 5 UNITS
100.00
TANNING SALONS (AS ACCESSORY USE)
50.00
TANNING SALONS-EACH ADDITIONAL UNIT OVER 5 UNITS
10.00
TATTOO PARLOR
500.00
TAX PREPARATION SERVICE
100.00
TAXICABS -EACH
50.00
TELEGRAPH COMPANIES
200.00
TELEMARKETING SALES OR SERVICES
100.00
TELEPHONE COMPANIES
200.00
TELEVISION STATION
200.00
TOWING SERVICE (WRECKING, HAULING, SALVAGE)
100.00
TRAVEL AGENCY
100.00
TRUCKING OR TRANSPORT CO
150.00
TRUCK/TRAILER RENTAL OR LEASING (BASE CHARGES)
EACH VEHICLE
100.00
30.00
U
UNCLASSIFIED
100.00
UNIFORM SERVICE (TOWEL, LINEN, DIAPER)
125.00
UPHOLSTERER
100.00
o 98- Occupational License Tax
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v
VALET PARKING PER LOCATION FOR FEE ONLY 100.00
VALET PARKING PER LOCATION NO FEE TO CUSTOMERS 20.00
VEHICLE LEASING CO-EACH LOCATION 50.00
VENDING MACHINES- BUSINESS PREMISES 75.00 t56:66
VENDING MACHINES- UP TO AND INCLUDING TWENTY-FIVE CENTS,
EACH MACHINE 5.00
VENDING MACHINES- MORE THAN TWENTY-FIVE CENTS,
EACH MACHINE 10.00
o 98- Occupational License Tax
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