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Home My WebLink AboutOrdinance 99-81 ORDINANCE NO. 99-<b l AN ORDINANCE OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, AMENDING ORDINANCE NO. 98-45 & 99-60 WHICH ADOPTED AN OCCUPATIONAL LICENSE TAX PURSUANT TO CHAPTER 205, FLORIDA STATUTES (1997); AMENDING SECTION 5, ENTITLED TERM OF LICENSE AND TRANSFER; AMENDING SECTION 11, ENTITLED OCCUPATIONAL LICENSE TAX SCHEDULE TO AMEND SAME PROVIDING FOR TAX REDUCTIONS, REVISIONS, AND CATEGORY ADDITIONS; PROVIDING FOR INCLUSION IN THE CODE, FOR SEVERABILITY, AND AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, AS FOLLOWS: Section 1. Subsection 5 entitled "Term of License and Transfer" is hereby amended as follows: B. No Lieense shall be issued f-or any fraetional portion of a year. Section 2. Subsection 11 entitled "Occupational License Tax Schedule" is hereby amended as follows: 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. 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: 099 - _ Occupational License Tax -1- 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, RESTAUR.\NT, LIQUOR STORES 500.90 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 golf listed separately) 750.00 ANIMAL GROOMING 50.00 ANIMAL-CLINICIHOSPIT AL 75.00 ANIMAL-EXHIBITIONS 150.00 ANIMAL-KENNEL 60.00 ANSWERING SERVICE 100.00 ANTIQUE SHOP 125.00 APARTMENT BUILDING EACH UNIT OVER 2 100.00 3.50 ARCHERY RANGE 500.00 ARMORED CARS 100.00 AUCTION SHOPS/AUCTIONEER 200.00 ASTROLOGERS, PSYCHICS, FORTUNETELLERS 750.00 AUTO DRIVING SCHOOL 100.00 o 99 - _ Occupational License Tax -2- AUTO DEALER (NEW/USED) 400.00 AUTO LEASING OR RENTAL (NEW/USED) (BASE CHAR-GB) 1OQ.OQ E.^4CH VEHICLE 3Q.QQ 200,00 450.00 1000.00 2~OOO~00 UP TO 10 11 TO 2S 26 TO SO 51 & OYeR 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 AT AUTOMOTIVE SERVICE STATION 100.00 AUTO TAG AGENCY 75.00 B BAKERY- RETAIL 100.00 BAKERY- WHOLESALE, MANUF ACTURER/DISTRIBUTOR 200.00 BARlLOUNGE 300.00 BARBER g,'\CH 30.0Q BARBER8HOP!~HMR liO.QQ 30:00 90.00 o 99 - _ Occupational License Tax -3- BEACH CHAIRlUMBRELLA RENTING 60.00 BEACH CLUB 200.00 BEAUTY PARLOR (see COSMETOLOGY) BEAUTICIAN (see COSMETOLOGIST) BICYCLE (REPAIRS ONLY) BILLIARD PARLOR 100.00 100.00 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 WORKSIMANUFACTURING & 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 ALARMIMONITORING COMPANIES 100.00 BUTCHERS/BUTCHER SHOPS 75.00 o 99 - _ Occupational License Tax -4- C CANTEEN WAGON OR CAFE - EACH VEHICLE CARPENTER SHOPS CAR WASH CATERING CARPET AND RUG CLEANING CARPET SALES /INSTALLATION CEMENT, CONCRETE, PLASTER CHECK CASHING STORE CIGARS AND TOBACCOS CLAIMS AND COLLECTION AGENCY CLOTHING A) ALTERATIONS B) TAILOR, DRESSMAKING COIN DEALERS eOLD 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 50.00 75.00 100.00 100.00 100.00 100.00 100.00 200.00 50.00 100.00 45.00 100.00 50.00 100.00 75.00 1250.00 250.00 100.00 150.00 225.00 175.00 175.00 75.00 099 - _ Occupational License Tax -5- (E) AIR CONDITIONING (F) AWNING (G) CARPENTRY (H) ELECTRICAL (I) ELEVATOR (J) FLOOR LAYING & SANDING (K) GAS, FITTING PIPE FITTING (L) JALOUSIE (M) MASON & PLASTER CONTRACTOR (N) MOVING & WRECKING HOUSES (0) ORNAMENTAL IRON, BRONZE AND STEEL (P) PLUMBING (Q) PAINTING (R) PLASTERING & CEMENT (S) PLATE GLASS & GLAZIER (T) ROOFING 0U)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 120.00 100.00 160.00 150.00 100.00 150.00 150.00 50.00 150.00 100.00 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 o 99 - _ Occupational License Tax -6- (EE) WELL DRILLING NOT CLASSIFIED COUNTRY CLUB COSMETOLOGY S.'\LONSICHAlR COSMETOLOGIST E.^.CH COSMEH"".SALONSfGJAlR U:P:1fO~ 3TOo. 7 OR MOn. CQS~8.( F4~'JMJI,.'f'IeIlBTC..) UJl~t 3H.6 70RMOn: .. CREDIT BUREAUS D DANCE HALLS DATA PROCESSING - SERVICE AGENCY DATA PROCESSING - SOFTWARE DEVELOPMENT DELIVERY SERVICES - PER EACH VEHICLE DENTIST - (SEE PROFESSIONALS) DENTIST UP TO AND INCLUDING 2 TECHNICIANS/HYGIENIST 3 OR MORE TECHNICIANS/HYGlENIST DIRECTORIES DRAMATIC OR THEATRICAL TROUPES OR COMPANIES DISC JOCKEY (SEE ENTERTAINMENT) DRY CLEANING PLANT o 99 - _ Occupational License Tax -7- 90.00 90.00 450.00 (iQJ)Q 3Q.QQ 01;00 150.00 200.00 30.00 OI.(}O 10:S~00 100.00 150.00 125.00 150.00 10.00 235.00 275.00 100.00 200.00 100.00 100.00 E ELECTRIC LIGHT AND POWER COMPANIES EMPLOYMENT AGENCIES ENGRAVERS AND LITHOGRAPHERS EXTERMINATORS F FACTORIES FINANCIAL INSTITUTIONS-BANKS AND TRUST COMPANIES FINANCIAL INSTITUTIONS-BUILDING AND LOAN ASSOC FINANCIAL INSTITUTIONS-MONEY LENDERS EXCEPT BANKS FINANCIAL INSTITUTIONS-MORTGAGE LOAN CO. FINANCIAL INSTITUTIONS-PERSONAL FINANCE CO. FIRE EXTINGUISHER SERVICES FISH MARKET FLEA MARKET FLORIST FUNERAL DIRECTOR FUNERAL DIRECTOR/EMBALMER FUNERAL HOME FURNITURE REFINISHERS G GAS COMPANIES-SELLING BOTTLED GAS GAS COMPANIES-SELLING THRU PIPELINE o 99 - _ Occupational License Tax -8- 200.00 100.00 100.00 100.00 200.00 350.00 350.00 350.00 350.00 350.00 75.00 75.00 750.00 100.00 60.00 75.00 100.00 75.00 100.00 250.00 GOLF COURSE 500.00 GOLF-DRIVING RANGES/MINIATURE GOLF (excludes Amusement Center) 225.00 GRAVEL, SAND, SOD, DIRT - SALES 100.00 H HALLS FOR HIRE 150.00 HEALTH CLUBS 125.00 HOME HEALTH CARE SERVICES 100.00 HOSPITALS 350.00 EACH ADDITIONAL EMPLOYEE OVER 25 3.00 HOTELS, LODGING HOUSES AND MOTELS-FIRST ROOM 50.00 HOTELS. LODGING HOUSES AND MOTELS-EACH ADDITIONAL ROOM 5.50 HYPNOTISTS 170.00 I ICE CREAM VENDORS 50.00 ICE CREAM MANUFACTURING OF, WHOLESALE 100.00 ICE CREAM SHOPIPARLOR 100.00 ICE MANUFACTURING, DISTRIBUTION & STORAGE 180.00 INSURANCE ADmSTERS 50.00 INSURANCE AGENTS-EACH 50.00 INSURANCE AGENCY OFFICE 100.00 INSURANCE COMPANIES 100.00 INTERIOR DECORATORS 100.00 099 - _ Occupational License Tax -9- J JANITORIAL SERVICES 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 SERVICEILA 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 M MACHINE SHOPS 150.00 MANICURIST-EACH 30.00 MASSEURlMASSEUSE 75.00 MAIL ORDER BUSINESSES 50.00 o 99 - _ Occupational License Tax -10- MANUFACTURING MARBLE AND GRANITE WORKS MARINI'. Et"CH BOt. T SLIP UP'to 10 11 TO 20 21 TO 30 31 OR M(\S6 Mi\RKE'JIlIGJ 30RM:QIE MEDICAL CLINICS MERCHANTS RETAIL STOCK < $1,000 MERCHANTS RETAIL STOCK OVER $1,000 & < $5,000 MERCHANTS RETAIL STOCK OVER $5,000 & < $10,000 MERCHANTS RETAIL STOCK OVER $10,000 & < $20,000 MERCHANTS RETAIL STOCK OVER $20,000 & < $50,000 MERCHANTS RETAIL STOCK OVER $50,000 & < $100,000 MERCHANTS RETAIL STOCK OVER $100,000, EACH ADDITIONAL $1,000 MERCHANTS WHOLESALE -SAME AS RETAIL MESSENGER SERVICE MESSENGER SERVICE- EACH VEHICLE MONUMENTS AND TOMBSTONES 099 - _ Occupational License Tax -11- 150.00 100.00 590JlO 75.00 toe.OO 15.00 250.00 500.00 750.00 90.00 ;w.,oo 150100 3UO~oe 200.00 6(),00 40.00 +G.,OO 50.00 HG:OO 13D.OO -l8G:OO 160.00 ~ 200.00 400:00 360.00 2.00 60.00 20.00 100.00 MOTION PICTURE THEATER 400.00 MOTION PICTURE THEATER - CANDY AND POPCORN CONCESSION 100.00 MOVING COMPANY W/STORAGE 100.00 MOVING COMPANY EACH VEHICLE OVER 2 25.00 MUSEUMS 225.00 MUSIC RECORDING STUDIO 150.00 N NEWSPAPER PUBLISHERS BUREAU AGENCY EACH ADDITIONAL EMPLOYEE OVER 25 125.00 3.00 NEWSPAPER PUBLISHERS DAILY EACH ADDITIONAL EMPLOYEE OVER 25 120.00 3.00 NEWSPAPERS PUBLISHED WEEKL Y, SEMI-MONTHLY OR MONTHLY EACH ADDITIONAL EMPLOYEE OVER 25 120.00 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) 22- 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 o 99 - _ Occupational License Tax -12- PHOTOGRAPHY STUDIOS UP TO 10 EMPLOYEES 150.00 PHOTOGRAPHY STUDIOS 11 OR MORE EMPLOYEES 250.00 PIANO TUNERS 50.00 POOL MAINTENANCE 100.00 PRINTING EACH ADDITIONAL EMPLOYEE OVER 25 100.00 3.00 PRIVATE INVESTIGA TNE 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 REPAIR, WATCH AND JEWELRY 100.00 REPAIR & SERVICE SHOPS 100.00 RESTAURANTS 0 TO 30 SEATS W:OO RESTAURANTS 31 TO 74 SEATS -lOO:OO RESTAURANTS 75 TO 149 SEATS HO:OO RESTAURANTS 150 OR MORE SEATS ~ o 99 - _ Occupational License Tax -13- RESTAURANTS DRIVE IN RESEARCH LABORATORIES RINKS - SKATING, ROLLER OR ICE S SALES OFFICE NO STOCK SECURITY COMPANIES SHOE REPAIR SHOE SHINE --EACH CHAIR SHOPPING MALL SHOWROOM SNACK BARS AS ACCESSORY USE STORAGE W AREHOUSE/PUBLIC STORAGE T TANNING SALONS 1 TO 5 UNITS TANNING SALONS (AS ACCESSORY USE) TANNING SALONS-EACH ADDITIONAL UNIT OVER 5 UNITS TATTOO PARLOR TAX PREPARATION SERVICE TAXICABS -EACH TELEGRAPH COMPANIES TELEMARKETING SALES OR SERVICES TELEPHONE COMPANIES TELEVISION STATION o 99 - _ Occupational License Tax -14- 175.00 100.00 100.00 150.00 50.00 125.00 u.oo 28.00 750.00 100.00 60.00 150.00 100.00 50.00 10.00 500.00 100.00 50.00 200.00 100.00 200.00 200.00 TOWING SERVICE (WRECKING, HAULING, SALVAGE) 100.00 TRAVEL AGENCY 100.00 TRUCKING OR TRANSPORT CO 150.00 TRUCKlTRAILER RENTAL OR LEASING (BASE CHARGES) EACH VEHICLE 100.00 30.00 U UNCLASSIFIED 100.00 UNIFORM SERVICE (TOWEL, LINEN, DIAPER) UPHOLSTERER 125.00 100.00 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.QQ FOR EACH ADDITIONAL MACHINE FROM 2 TO 30 12.00 FOR EACH ADDITIONAL MACHINE FROM 31 TO 100 10.00 FOR EACH ADDITIONAL MACHINE FROM 101 TO 99,999 8.00 VENDING W.:CHINES UP TO .^.}JD ll-JCWDING TWID-ITY FI'IE CENTS, E.\CH W.:CHINE 5.QQ 'lENDING W.CHll-mS MORE THAN TWID-ITY FIVE CENTS, EACH W.CHINE lQ.QQ Section 3. Severability. Provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall be held to be invalid or unconstitutional, shall decision shall not affect the validity of the remaining section, sentences, clauses and phrases of this Ordinance, but they shall remain in effect it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 4. Inclusion in Code. o 98- Occupational License Tax -15- 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 "Ordinance" shall be changed to Section or other appropriate word. Section 5. Effective Date. This Ordinance shall take effect ten (10) days after adoption on second reading. PASSED AND ADOPTED on first reading the 14th day of October, 1999. PASSED AND ADOPTED on second reading this \~day ,1999. ATTEST: <(Z~.~ ~~ll~ Richard Brown-Morilla, City Clerk APPROVED AS TO FORM AND LEGAL SUFFICIENCY: "--4 ~fI.il-~ L M. DannheIsser, CIty Attorney Motion by: ~,c;S'Wo&N ~ Second by: \1\,-,- ~ ~.w VOTE: S"- Q Mayor Samson Vice Mayor Turetsky Commissioner Iglesias Commissioner Kauffman Commissioner Morrow 0Yes ~Yes ~Yes ~Yes ~Yes UNo UNo UNo UNo UNo o 98- Occupational License Tax -16-