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Home My WebLink AboutOrdinance 2004-194 ORDINANCE NO. 2004 - 194 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, AMENDING ORDINANCE NUMBERS 98-45, 99- 60, & 99-81 WHICH ADOPTED AN OCCUPATIONAL LICENSE TAX PURSUANT TO CHAPTER 205, FLORIDA STATUTES (1997); AMENDING SECTION 11, ENTITLED OCCUPATIONAL LICENSE TAX SCHEDULE 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 11 entitled "Occupational License Tax Schedule" is hereby amended as follows: 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 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 2004 - _ Occupalional License Tax ANIMAL-CLINIC/HOSPIT AL ANIMAL-EXHffiITIONS ANIMAL-KENNEL ANSWERING SERVICE ANTIQUE SHOP APARTMENT BUILDING EACH UNIT OVER 2 ARCHERY RANGE ARMORED CARS AUCTION SHOPS/AUCTIONEER ASTROLOGERS, PSYCHICS, FORTUNETELLERS AUTO DRIVING SCHOOL AUTO DEALER (NEWIUSED) AUTO LEASING OR RENTAL (NEWIUSED UP TO 10 11 TO 25 26 TO 50 51 & OVER AUTO P ARK.ING, STORAGE, GARAGES OR P ARK.ING LOTS (SEE P ARK.ING LOTS) AUTO DETAILING, CAR WASH OR WAX AUTO REPAIR AND/OR SERVICE SHOP AUTO PAINT AND BODY SHOP AUTO MECHANICAL REPAIRS AUTO SERVICE STATION AUTO FUEL DISPENSER NOT AT AUTOMOTIVE SERVICE STATION AUTO TAG AGENCY 2004 - _ Occupational License Tax 75.00 150.00 60.00 100.00 125.00 100.00 3.50 500.00 100.00 200.00 750.00 100.00 400.00 200.00 450.00 1000.00 2,000.00 100.00 100.00 100.00 100.00 200.00 100.00 75.00 B BAKERY- RETAIL 100.00 BAKERY- WHOLESALE, MANUFACTURERlDISTRIBUTOR 200.00 BARlLOUNGE 300.00 BARBER UP TO 2 30.00 3T06 90.00 7 OR MORE 150.00 BARBERSHOP- PER CHAIR UP TO 2 60.00 3T06 150.00 7 OR MORE 200.00 BEACH CHAIR/UMBRELLA RENTING 60.00 BEACH CLUB 200.00 BEAUTY PARLOR (see COSMETOLOGY) BEAUTICIAN (see COSMETOLOGIST) BICYCLE (REP AIRS ONLY) BILLIARD PARLOR 100.00 100.00 BLUEPRINTING 100.00 BOATS FOR SALE/RENT AL (BASE CHARGE) EACH VESSEL 100.00 30.00 BOATS: CHARTER AND DREDGE 100.00 BOAT BUILDERS 250.00 BOA T TAXI OPERATIONS 200.00 BONDSMEN PROFESSIONAL 150.00 BOOKKEEPER/ACCOUNTING SERVICES 100.00 BOTTLING WORKS/MANUF ACTURING & DISTRIBUTION 150.00 2004 - _ Occupalional License Tax BOWLING ALLEY - EACH LANE BROKERS - STOCKS, BONDS BROKERS - INSURANCE BROKERS - YACHT & SHIP SALESPERSONS BROKERS-OTHERS BURGLAR ALARMIMONITORING COMPANIES BUTCHERS/BUTCHER SHOPS 40.00 150.00 100.00 100.00 100.00 100.00 75.00 C CANTEEN WAGON OR CAFE - EACH VEHICLE CARPENTER SHOPS CAR WASH CATERING CARPET AND RUG CLEANING CARPETSALESflNSTALLATION CEMENT, CONCRETE, PLASTER CHECK CASHING STORE CIGARS AND TOBACCOS CLAIMS AND COLLECTION AGENCY CLOTHING A) ALTERATIONS B) TAILOR, DRESSMAKING COIN DEALERS COLD STORAGE WAREHOUSE COMMISSION MERCHANTS COMMERCIAL GARBAGE/TRASHlRECYCLING SERVICE CENTER COMMERCIAL GARBAGE/TRASHlRECYCLING HAULER 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 2004 - _ Occupational License Tax 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 (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 (U) SANDBLASTING (V) SIGN 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 75.00 150.00 120.00 150.00 75.00 150.00 160.00 90.00 2004 - _ Occupational License Tax (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 75.00 150.00 75.00 150.00 75.00 90.00 60.00 150.00 90.00 90.00 450.00 COSMETOLOGY SALONS/CHAIR UP TO 2 3T06 7 OR MORE 60.00 150.00 200.00 COSMETOLOGISTS (FACIAL, NAIL TECH, ETc..) UP TO 2 3T06 7 OR MORE CREDIT BUREAUS 30.00 60.00 105.00 100.00 D DANCE HALLS DATA PROCESSING - SERVICE AGENCY DATA PROCESSING - SOFTWARE DEVELOPMENT DELIVERY SERVICES - PER EACH VEHICLE 150.00 125.00 150.00 10.00 2004 - _ Occupalional License Tax DENTIST - (SEE PROFESSIONALS) DENTIST UP TO AND INCLUDING 2 TECHNICIANS/HYGIENIST 3 OR MORE TECHNICIANS/HYGIENIST DIRECTORIES DRAMATIC OR THEATRICAL TROUPES OR COMPANIES DISC JOCKEY (SEE ENTERTAINMENT) DRY CLEANING PLANT 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 FUEL DISPENSER- MARINE FUNERAL DIRECTOR 2004 - _ Occupalional License Tax 235.00 275.00 100.00 200.00 100.00 100.00 200.00 100.00 100.00 100.00 200.00 350.00 350.00 350.00 350.00 350.00 75.00 75.00 750.00 100.00 90.00 60.00 FUNERAL DIRECTOR/EMBALMER 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 SHOP/P ARLOR ICE MANUFACTURING, DISTRIBUTION & STORAGE INSURANCE ADJUSTERS INTERNET SERVICES (SALES, MARKETING, ADVERTISING, ETC.) 2004 - _ Occupalional License Tax 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 50.00 90.00 INSTRUCTION/SCHOOL 90.00 INSURANCE AGENTS-EACH 50.00 INSURANCE AGENCY OFFICE 100.00 INSURANCE COMPANIES 100.00 INTERIOR DECORATORS 100.00 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 SERVICE/LA WN MAINTENANCE 50.00 LAND DEVELOPMENT COMPANY 100.00 LAUNDRIES SELF SERVICE 225.00 LAUNDRY ROOM 55.00 LAUNDRIES & DRY CLEANERS 100.00 LOAN AGENTS 150.00 LECTURERS 225.00 LOCKSMITH 80.00 2004 - _ Occupalional License Tax LUMBER DEALERS M MACHINE SHOPS MANICURIST -EACH MASSE~SSEUSE MAIL ORDER BUSINESSES MANUFACTURING MARBLE AND GRANITE WORKS MARINA (BASE CHARGE) PER SLIP(S) UP TO 10 11 TO 20 21 TO 30 31 OR MORE MARKETING MASSAGE SALONS UP TO 2 MASSEURS 3 OR MORE 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 2004 - _ Occupalional License Tax 150.00 150.00 30.00 75.00 50.00 150.00 100.00 500.00 75.00 250.00 500.00 750.00 90.00 150.00 300.00 200.00 40.00 50.00 130.00 160.00 200.00 360.00 2.00 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 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 2004 - _ Occupalional License Tax 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 POOL 50.00 POOL MAINTENANCE 100.00 PRINTING EACH ADDITIONAL EMPLOYEE OVER 25 100.00 3.00 PRIVATE INVESTIGATIVE AGENCY 125.00 PRIVATE SCHOOLS 175.00 PROFESSIONAL ASSOCIATION/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 TAKE OUT ONLY 25.00 RESTAURANTSOT030SEATS 40.00 RESTAURANTS 31 TO 74 SEATS 75.00 2004 - _ Occupalional License Tax RESTAURANTS 75 TO 149 SEATS RESTAURANTS 150 OR MORE SEATS RESTAURANTS: OUTSIDE DINING RESTAURANTS DRIVE IN RESEARCH LABORATORIES RINKS - SKATING, ROLLER OR ICE S SALES OFFICE NO STOCK SECURITY COMPANIES SHOE REPAIR SHOE SHINE --EACH CHAIR 110.00 175.00 (Additional) - 30% 100.00 100.00 150.00 50.00 125.00 40.00 28.00 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 2004 - _ Occupalional License Tax 100.00 60.00 150.00 100.00 50.00 10.00 500.00 100.00 50.00 TELEGRAPH COMPANIES 200.00 TELEMARKETING SALES OR SERVICES 100.00 TELEPHONE COMPANIES 200.00 TELEVISION STATION 200.00 TOURS 90.00 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 VEffiCLE 100.00 30.00 U UNCLASSIFIED 100.00 UNIFORM SERVICE (TOWEL, LINEN, DIAPER) 125.00 UPHOLSTERER 100.00 V VALET P ARKlNG PER LOCATION FOR FEE ONLY 100.00 VALET P ARKlNG PER LOCATION NO FEE TO CUSTOMERS 20.00 VEffiCLE LEASING CO-EACH LOCATION 50.00 VENDING MACHINES- FOR ONE MACHINE 50.00 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 Section 3. Severability. 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 of the 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. o 98- Occupational License Tax -14- Section 4. 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 "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 19th day of February, 2004. .f}., PASSED AND ADOPTED on second reading this Jf[day of rY\o..A~ . . ,,:', )A:ITJS~i , (... ,I- '/ I,..... .... J Motion by: Second by: VOTE: 5-0 Mayor Edelcup Vice Mayor Goodman Commissioner Brezin Commissioner Iglesias Commissioner Thaler o 98- Occupational License Tax -15- ,2004. C'n~ T('~L~~l frs G~ TttALE.~ (~es ( k1Y es (~)Y es (~es (J6Yes (_)No (_)No (_)No (_)No (_)No