HomeMy WebLinkAboutOrdinance 2007-279
ORDINANCE NO. 2007- Z 7 '1
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY
OF SUNNY ISLES BEACH, FLORIDA AMENDING CHAPTER
197, ENTITLED "OCCUPATIONAL LICENSE AND TAX" BY
RENAMING SAID CHAPTER TO "LOCAL BUSINESS TAX" IN
COMPLIANCE WITH FLORIDA STATE LAW; ESTABLISHING
A SCHEDULE OF FEES FOR NEW BUSINESS CATEGORIES;
PROVIDING FOR NEW ADMINISTRATIVE PENALTIES;
PROVIDING FOR REPEALER, SEVERABILITY AND AN
EFFECTIVE DATE.
WHEREAS, the Florida Lcgislature has amendcd Chaptcr 205, Florida Statutes, to
rename the tax imposed by a local governing body for the privilege of engaging in a business or
profession within that jurisdiction from "Occupational License Tax" to "Local Business Tax";
and
WHEREAS, the City also wishes to establish a schedule of fees for new business and
professional categories; and
WHEREAS, the City Commission desires to amend Chapter 197 of the City Code to
reflect this change.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF SUNNY ISLES BEACH, FLORIDA, AS FOLLOWS:
Section I. Incorporation of Recitals. The foregoing "WHEREAS" clauses are hereby ratified
and confirmed as being true and correct and are hereby made a specific part by this ordinance
upon adoption hereof.
Section 2. Purpose and Intent. The City Commission of the City of Sunny Isles Beach finds,
determines, and declares that Chapter 197 of the City's Code requires amendment to reflect the
new law enacted by the Florida Legislature. Additionally, the City Commission wishes to
establish a schedule of fees for new business categories. This Ordinancc shall be applicable
throughout the City of Sunny Isles Beach.
Section 3. Amending Chapter 197. Chapter 197 of the Sunny Isles Beach Code entitled
"Occupational License and Tax" is renamed as "Local Business Tax" in compliance with Florida
state law and amended to read as follows:
Section 197-1. 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:
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Business - 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).
City Lfce:1sc Business Tax Officer - The City Manager or his designee, which may be a
code compliance officer as may be defined in any future Code Enforcement Ordinance.
Employee - Persons who occupy a position of employment in any business as defined
hereunder.
License An occupational license iss~lCd by the City in accordance with this article.
L!ce:1sce Any person to whom a License has been issued by the City.
Person - Any individual, finn, partnership, joint venture, syndicate, or other group or
combination acting as a unit, association, corporation, estate, trust, business trust, trustee,
executor, administrator receiver or other fiduciary.
Premises - All lands, structures, places, and also the equipment and appurtcnances
connected or used therewith or as a base for any Business, and any personal property which is
either affixed to or is otherwise uscd in connection with any such Business.
Receivt - The document that is issued by the Citv which bears the words "Local
Business Tax Receipt" and evidences that the person in whose name the document is issued has
complied with the provisions of this ordinance relating to the business tax.
Shall. The word "shall" is always mandatory and not merely directory.
Tax - 7he applicable occapatioaal License Tax Business Tax imposed pursuant to this
article.
Taxvaver - Anv person liable for taxes imposed under the provisions of this ordinance.
anv agent required to file and pav anv taxes imposed hereunder; and the heirs. successors,
assignees. and transferees of anv such person or agent.
Section 197-2. License Receipt required.
No Person, either directly or indirectly, shall, within the City limits, engage in or managc any
Business in the City for which a License Business Tax Receipt is required by this article for any
category without first obtaining the required License Business Tax Receipt for each such
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category from the City Liccnsc Business Tax Officer and without first having paid the amount of
Tax required in Section I I bcIow.
Section 197-3. Purpose; adoption of statutory provisions.
This aIiicle is enacted for the purpose of complying with chapter 205, F.S. ~ (2006). The
terms and provisions of Chapter 205, F.S. (1995) (2006) and any subscquent amendments thereto
are hereby adoptcd and made a part of this article by reference.
Section 197-4. Separate Iiccnse Receipt for each place of business.
A separate license Receipt 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 197-5. Term of liccnsc Receipt; transfer.
A. No License Receipt shall be issued for more than one year, and all Licensc Receipts shall
expire on Octobcr 1 of each year.
B. Partial year.
(I) Liccnscs Receipts may be issued for a fractional portion of a fiscal year utilizing the
following formula: (Lieense taJ( amount) divided by (12 months) multiplicd by (number of
months remaining in fiscal year).
a. From October I to March 31 = Full Year Tax
b. From April 1 to September 30 = y, of Full Year Tax
(2) No License Receipt shall be issued for the fractional portion of a month.
C. Licenses may be transfcrrcd to the ncw owner of a Busincss upon a bona fidc salc of the
Busincss, aHd apon payment ofa transfer fee of$IO.OO and presentation to the City of the
original License and evidence of the sale. Anytime a change of ownership occurs. the
new business owner shall obtain a new Business Tax Receipt and comply with all City
codes and regulations. including, but not limited to, the application for a new Certificate
of Use.
D. Upon written request and presentation of the original LiecHse Receipt, any License
Receipt may be transferred from one Premises to another Premises within the City upon
payment of a transfer fee of $ I 0.00. except that if a change of ownership occurs the
provisions of Section 5C shall applv.
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E. Upon written request and presentation of the original License Receipt by the bieeflSee
Taxpayer and any proof as required by the City, a change of Business name may be made
upon payment of a fee of $10.00. except that if a change of ownership occurs the
provisions of Section 5C shall apply.
F. It shall be the duty of every Person assuming operation of or purchasing an existing
Business, which is-requireEl~ to be licensed a Receipt under this article to notify the City
License Business Tax Officer and to comply with the requirements of this article within
30 days of such assumption or purchase.
Section 197-6. Due date for ~payment of Local Business Tax; delinquent payment; penalties.
A. Licenses Business Tax Receipts shall be sold by the City commencing on September I of
each year. The Tax shall be due and payable on Octobcr I of each year. If October I
falls on a weekend or holiday, the Tax shall be due and payable on or before the first
working day following October I. Those Licenses Rcceipts not issued by October 1 shall
be considered delinquent and subject to a delinquency penalty of ten 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. Anv person who engages in anv business. occupation, or profession covered bv this
Ordinance and does not pav the required Local Business Tax within 180 days after the
initial notice of tax due (August 1 st) to obtain the required Receipt (February I S') is
subiect to payment of additional administrative costs of $30.00 to off-set collection
efforts and enforcement proceedings which may result in civil actions and penalties.
including court costs. reasonable attornevs' fees.
Be. Any person engaging in or managing any business without first obtaining a license, if
required under this chapter, shall be subject to a penalty of 25% of the tax determined to
be due, in addition to any other penalty provided by law or ordinance.
Section 197-7. Issuance oflicenseReceipt; application.
A. No License Receipt shall be issued except upon written application filed with the City
License Business Tax Officcr. Such application shall be filed on forms prescribed by the
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City and shall include a statement, under Oath, detailing the full and complete
information necessary to calculate the applicable Tax. An application fee of $ I 0.00 shall
be assessed for either the issuance or transfer of such license Receipt.
B. It shall be unlawful for any Person applying to the City License Offieef Business Tax for
a License Receipt to make a false statement in connection with any application for a
Liccnse Receipt under this article.
C. All occupational liccnses Local Business Tax 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 finn name, the application and licensc Receipt, if issued, will
show the rcal name as well as the fictitious trade or firm name of the applicant. In such
case, the applicant will deliver to the City either its application for registration of a
fictitious name pursuant to 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 197-8. Display of License Receipt.
Each License Receipt issued by the City shall be displayed conspicuously at the place of
Business and in such a manner as to bc 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 Receipt 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 LiccRse Receipt was obtained.
Section 197-9. City License Business Tax Officer; duties
The City Manager or his designee shall be the License Citv Business Tax Officer, shall collect
all Taxes and shall issue LiceRses Receipts 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 Rcceipt and/or the
current status of any Liccnsc Receipt as prescribed in this article.
B. Examine the books and records of any applicant or Liccnscc Taxpayer when reasonably
necessary to the administration and enforcement of this article.
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C. Notify any applicant of the acceptance or rejection of his application and shall, upon his
refusal of any License Receipt, at the applicant's request, state in writing the reasons
therefore and deliver them to the applicant in accordance with Section 13 herewith.
Section 197- I O. Examination of records.
It shall be unlawful for any Person and/or Business to refuse to allow the City License Business
Tax Officer to investigate and examine relevant records for the purpose of determining whether
such Person and/or Business has a License Receipt and/or whether such Person and/or Business
shall be issued a License Receipt.
Section 197-11. Occupational License Tax Local Business Tax Schedule.
Taxes for businesses, categories, occupations or professions are hereby levied and imposed as in
accordance with Exhibit "A" which is attached hereto and incorporated herein by reference.
Section 197-12. Application procedures.
A. Procedures for issuance. No license shall be issued or granted to any person to engage in
any business named, identified or encompass cd by this article unless an application is filed with
the City Manager or his designee on forms provided for that purpose, disclosing the following:
(I) a. The.Wflt-'.s Business Owner's name and address
b. The Propertv Owner's name and address
ec. The name of the business for which a license Receipt is sought.
cd. The name and address of the ovmer and operator of the business manager, and
if a corporation, the names and addresses of each of its corporate officers and its
resident or registered agent.
ee. The type or classification of the business and the relationship of the applicant
to the basiness.
ef. The location in the city where the business will be operated.
fg. The date of birth, social security number and driver's license number of the
owner/operator and any applicable federal employer identification numbers.
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(2) When necessary for determining the propcr license Business Tax under this
article, the area, capacity, capita] invested, merchandise or property contained
within the business, the stock carried, number of persons or things employed or
engaged, the quantity, property or retail stock value or such other information as
may be required by this article for purposes of determining the proper license
Receipt fee. It shall be the duty of the City Manager or his designee before
issuing a license Receipt requiring disclosure of such data to requirc the person
applying for such license Receipt to file under oath a statement disclosing such
data, which statement shall be kept permanently on file, and which statement shall
promptly be amended by the licensee Taxpaver as the circumstances of the
business change,
(3) If the applicant is a corporation or partnership, the full name of the
corporation or partnership and the state of incorporation.
(4) If the business is a corporation and is to be conducted under another name, the
business name and county of registration under F.S. ~ 865.09.
(5) Whether any of the individuals listed on the application has had his license
Receipt, or the lieense Reccipt of any business in which he had substantial control
or ownership interests, revoked or suspended under this article or other similar
laws.
B. Emergency locator. The application shall contain a section designated "emergency
locator." The applicant shall fill out as part of the lieense Receipt application the names, business
and residence addresses and residence and business phone numbers of the owner, and the
manager or other persons to be notified in 'case of fire or other emergencies. Any changes in
such information during the period for which the license Receipt is issued shall be made to the
e~ity mManager or his designee, in writing.
C. License Receipt number. All applications and lieellses Receipts shall be assigned a
number, which may be an individual's social security number and a corporation's federal tax
number, or such other uniform method of numbering selected by thc City Manager or his
designee, with the director of management information systems.
D. Statemcnt of accuracy. The application form shall contain the following language:
"The undersigned has carefully reviewed this application and all information contained herein
has been freely and voluntarily provided. All facts, figures, statements contained in this
application are true, correct and complete to the best of my knowledge and belief. The applicant
also acknowledges and undcrstands that the issuance of a City Occ~lpational License Local
Business Tax is contingent upon a zoning compliance inspection and in conjunction with the
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issuance of a city Certificate of Use and Occupancy. Failure to comply with the City's
Ordinances may result in revocation of said Oeeapational Lieense Local Business Tax. "
E. Name, signature, failure to renew. The applicant shall print and sign his name to the
applications immediately after the statement required in subsection (D.) of this section. In the
case of a corporation, an officer shall be required to sign the application in his individual
capacity and not solely as a corporate agent, and shall be advised of the Section 15 below.
F. Obtaining certificate of use prior to issuance of license Receipt. Those businesses
required to obtain a certificate of use pursuant to seetion 14 66(3) ~33 8 of tHe Zoning Code of
Miami Dade County, as adopted by Section 8.3 of the CharteF Chapter 121 of the Citv's Code.
must do so prior to the issuance of a business license Tax Receipt.
G. Smoke detector form. All apmtment houses, hotels, apartment hotels, ACLF's, nursing
homes, and condominiums must submit a smoke detector report on a form prescribed by the City
Manager or his designee prior to the issuance of the original license and annually thereafter at the
time of renewal. A license Receipt will not be issued until the smoke detector report form is
properly completed and submitted. Failure to do so in a timely manner will result in
enforcement procedures and penalties as provided in this chapter.
H. State license. All businesses and professions regulated by the state must submit a copy of
their CUlTent state license prior to the issuance of their original city licenses Business Tax
Receipts and thereafter each year at time of renewal. Only the state license itself, or in the case
of the state hotel and restaurant commission, the fReceipt issued by the state, shall constitute
proof of current state license.
I. Alcoholic beverage establishments. All establishments that serve alcoholic beverages
shall submit a completed form supplied by the city acknowledging that they are aware of the
requirements ofF.S. ~562. 11, which prohibits the serving of alcoholic beverages to minors and
that they are to comply with this requirement as a condition of holding the city license Business
Tax Receipt applied for.
Section 197-13. Grounds for denial; appeals.
A. An application for a b.B,usiness license Tax Receipt undcr this artiele may be denied on the
following grounds:
(l) That the applicant has failed to disclose or has misrepresented information
rcquired by this article in the application.
(2) That the applicant currently has a license Business Tax ReceiPt under suspension
or revocation. Whenever any b.B,usiness license Tax Receipt has bcen suspended
or revoked by the City for any cause whatsoever, no subsequent license Receipt
shall be issued during the period of suspension/revocation to the licensee
Taxpaver or to any other firm in which the licensee Taxpayer or any of its genera]
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partners, limited partners, officers or stockholders owning 20 percent or more of
its stock or agents, employees or other persons who were actively involved in the
business under suspension/revocation.
(3) That the applicant desiring to engage in the business as described in the applica-
tion has selected a proposed site or type of business activity which does not
comply with the City's zoning ordinance or other laws of the City.
(4) That the applicant fails to obtain a bond at the limits required of his business.
(5) That the applicant fails to obtain insurance at the limits required of his business.
(6) That the applicant has failed to obtain a certificate of use as required by section
11 66(3) of this Code. Section 33 8 of tile Zoning Code of Miami Dade County,
as adopted by SeetioH 8.3 of the City Charter Chapter 121 of the Citv's Code.
(7) The certificate of use for the proposed business has been denied, suspended or
revoked for any reason.
(8) The applicant's proposed business activity or pOliion thereof consists of conduct
that is an actual threat to the public health, welfare or safety.
(9) Habitual conduct has occurred at the applicant's premises that violate city, county
or state laws.
(10) The issuance of a license Receipt is based on the applicant's compliance with
specific provisions of federal, statc, city or county law and the applicant has
violated such specific provisions.
(I I) The applicant has violated any provision of this article and has failed or refused to
cease or correct the violation after notification thereof.
(12) The applicant within the preceding five years in this state or any other state in the
United States has been adjudicated guilty of or forfeited a bond when charged
with soliciting for prostitution, pandering, letting premises for prostitution, keep-
ing a disorderly place, or illegally dealing in narcotics.
(13) The premises have been condemned by the local health authority for failure to
meet sanitation standards or the premises have been condemned by the local
authority because the premises are unsafe or unfit for human occupancy.
(14) The applicant's premises have been found to constitute a public nuisance.
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(15) The applicant is delinquent in the payment of any License Receipt Fee imposed
under this Article; Code Enforcement Lien; Special Assessment Lien and/or any
other debt or obligation due to the City under State or Local Law.
B. Any person whose application for license a Citv Business Tax Receipt has been rejected
by the Director of Code Enforcement or his designee may appeal the decision by filing a written
appeal with the City Manager within ten (10) days of the decision. The City Manager or his
designee shall schedule a hearing before a Special Mastcr within thirty (30) days from the date of
the filing of the appeal. New information and material may be received and considered by the
Special Master where such information and material are pertinent to the determination of the
appeal and the Special Master shall have the authority to override the decision of the Director of
Code Enforcement or his designee. Any applicant whose appeal has been rejected by the Special
Master may appeal the decision to the Circuit Court as authorized by law. No applicant
aggrieved by the decision of the Code and Licensing Enforcement Official may apply to the
Circuit Court for relief unless the applicant has first exhausted the remedies provided for herein
and taken all the steps provided in the City's Code of Ordinances.
C. At the hearing bcfore the Special Master, the City Attorney shall represent the Special
Master and the representative for the City, whether it be the Code and Licensing Enforcement
Official, or his designee, shall not act as the legal advocate at a trial in which she/he is likely to
be a necessary witness on behalf of the City unless the testimony relates solely to a matter of
formality and there is no reason to believe that substantial evidence will be offered in opposition
to the testimony.
Section 197-14. Renewal oflicense Receipt
A. Any current occupational license Local Business Tax Schedule may be rencwed for each
new license year by the License officer Citv 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 Local Business Tax 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 premiscs, shall be
reprocessed as if the license City Business Tax Receipt were a new license Receipt.
C. Renewed licetwes Business Tax Receipts will not be issued until all delinquent payments
for any License Receipt Fee imposed under this Article; Code Enforcement Lien; Special
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Assessment Lien and/or any other debt or obligation due to the City under State or Local Law
has been paid in full.
D. The City shall endeavor to notify all Iicensecs Taxpavers that their licenses Business Tax
Receipts are due for renewal. However, if such licensee Taxpaver does not receive a renewal
notification, it is the licenseeTaxpavcr's responsibility to renew the J.ieense Receipt prior to
October 1, to avoid delinquent charges.
Section 197-15.
Duplicate Lost or stolenliccnses Receipts, issuance of a duplicate.
A duplicate occupational liccnsc Local Business Tax shall be issued by the City License
Business Tax Officer to replace any licensc Receipt or special permit previously issued which
has been lost, stolen, defaced or destroyed without any willful conduct on the part of the
Licensee Taxpayer upon the filing by the Liccnsee Taxpaver of an affidavit sworn to before a
notary public of this State attesting to that fact and paying to the license Business Tax eOfficer
the fee of $10.00 $15.00 to reimburse thc City for any expense incidental to executing and
delivcring each duplicate liccnse Receipt.
Section 197-16.
false statcmcnts Obtaining liccnsc Receipt bv false statement.
Any license Receipt obtained under the provisions of this Ordinance upon a misrepresentation of
a material conflict shall be deemed null and void and the Liccnsec Taxpaver who was thereafter
cngaged in any business under such liccnsc Receipt shall be subject to prosecution for doing
same without a Iiccnse Receipt with the same effect and degrce as though no such license
Receipt had ever been issued.
Section 197-17.
Illc!;al ,^,ctbity Local Business Tax does not permit illegal activity.
A. The issuance or posscssion of a valid occapationalliccnsc Local Business Tax Schedule
obtained under the provisions of this Ordinance does not constitute an approval of any offense,
illegal activity or act prohibited by law. A license Receipt issued under this section does not
waive or supersede other city or county ordinances or state or federal regulations or laws; does
not constitute city approval of any particular business activity or manner of conducting a
business activity; and does not excuse the Iicenscc Taxpayer from all other city, county, state and
federal regulations, ordinances and laws applicable to the licenseeTaxpayer's business. All
licenses Receipts and application materials prepared under this article shall so state. Neither the
payment of a Iicensc ReceiPt tax nor the procurement of a licensc Receipt under this article shall
authorize or legalize in any manner a licensecTaxpayer's violation of city, county, statc or
federal ordinance, regulation or law.
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B. The City Manager or his designee may investigate persons engaged in any business
encompassed by this Article and make such inquiries as shall be necessary to determine whether
or not such persons have procured a license Receipt as required by this Ordinancc and engaged
in conduct which violates this Ordinance.
Section 197- I 8.
Revocation of occupational license Local Business Tax.
The City Lieense Business Tax Officer is granted authority and is charged with the duty to
revoke, refuse to renew or suspend any lieense ReceiPt heretofore issued as follows:
A. Grounds: The following matters shall be taken into consideration as grounds for
revocation:
(I) 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;
(5) The effects of such continued uses and operations on the health and safety of the
residents and citizens of the 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 Lieensee Taxpaver 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 Taxpaver to comply with any provision of this Ordinance.
B. Procedure.
(1) The City License Business Tax Officer may petition thc 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 lieense Receipt on any grounds set forth in Section I9(A.)
hereinabove. The petition shall set forth the grounds upon which the petition is
issued. Written notice of the hearing and the petition shall be served upon the
Licensee Taxpaver 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
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be made by delivery of the 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
Licel1see Taxpayer as provided herein, the occupational lieense Local Business
Tax shall be automatically revoked. Upon revocation of the occupational license
Local Business Tax. the Licensee Taxpaver shall immediately cease doing
business in any location listed therein.
(2) At any time prior to the expiration of thirty (30) days following the rcceipt of
service of the notice of intent to revoke occupational license Local Business Tax
from the City, the Licensee Taxpaver may request in writing that the City
Manager schedule a hearing on the basis that he/she wishes to appeal the pending
revocation noticc. A hearing will be set by the City License Business Tax Officer
within fifteen (I 5) days after such Officer is notified in writing by said person that
hc or she desires a hearing. The Licensee Taxpaver 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
officers, as the case may be, and as such authority may be delegated by the City
Commission by separate ordinance. The City License Business Tax Officer may
be represented at the hearing by the City Attorney or a special City Attorney
appointed for such purpose, and the bicensee Taxpayer may be represented by
legal 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 Taxpayer 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 Business Tax Officer shall present testimony 1I1
evidence.
(b) The Licensee Taxpaver shall then present testimony in evidence.
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(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.
(1) 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 Business Tax Officer.
(g) This decision shall be reduced to wntlllg within five (5) days of the
hearing, and copies thereof shall be furnished to the City License Business
Tax Officer and the Licensee Taxpaver.
(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 appeal
having been filcd, 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 Lieense Business Tax Officer, the occupational license Local
Business Tax shall stand automatically and immediately revoked and no
new license shall be issued. Upon revocation, the Licensee Taxpaver shall
immediately cease doing business in any location listed therein.
CD No application for a license Receipt shall be considered by the City until
one (I) year after the date of any revocation or non-renewal.
Section 197- I 9. Revocation of Adult Entertainment Establishment Occupatiol1.al Lieel1.se
Local Business Tax.
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A. In the event that a person holding a current ocoupational lieel'lse Local Business Tax 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 Business Tax Officer
shall immediately issue a written notice of intent to revoke the occupational license Local
Business Tax.
B. Procedures set forth in Section 20 hereinabove shall be utilized in connection with the
revocation of license Local Business Tax Receipt pursuant to this Section.
Section 197-20. Penalties for Violation.
Anv person who violates any section of this code shall be subicct to the issuance of a Civil
Penaltv in the amount of $250.00. per dav, per Local Business Tax. to be issued in accordance
with Chapter 14. the Citv's Code Enforcement procedures.
Section 4. Severability. Provisions of this Ordinance are declared to be severable and ifany
section, sentence, clause or phrase of this Ordinance shall be held to be invalid or
unconstitutional, shall decision shall not affcct 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 5. 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 6. Repealer. All ordinances or part of ordinances in conflict herewith be and the
same are hereby repealed.
15
Section 7.
reading.
Effective Date. This Ordinance shall become effective upon adoption on second
PASSED AND ADOPTED on first reading this
15-\-~
day of F8BRUIIG't?2007.
PASSED AND ADOPTED on second reading this IS-J.l,
~T:""
\ArL
'. !ttv. '
Jane A. Hines, City Clerk
Motion on Second Reading by: 'i (1' ~y 1H M..z.te
Second on Second Reading by: CO~()lb/l>'bIl kLf.S'iVls
VOTE: 5-0
Norman S. Edelcup
Vice Mayor Thaler
Commissioner Brezin
Commissioner Goodman
Commissioner Iglesias
(0Y es
cl1Y es
(ljY es
l0Y es
CJ:jY es
UNo
UNo
UNo
UNo
UNo
16
Exhibit "A"
Section 11. "OccupatioAllI---bi€efl5c Tax Schedule" Local Busincss Tax Schedule tS hereby
amended as follows:
For the purposcs of this Ordinancc, inventory shall mean the average selling value of annual
inventory owned by the business, exclusive of excise tax. Occupational Liccnse ta)(cs Local
Busincss Tax Schedule for the following business, occupations and/or professions are hereby
levied and imposed:
A
0001 - ABSTRACT, LAND TITLE, TITLE tNSURANCE, PROPERTY CLOSING:
Agents or persons en~a~ed in the business of making abstracts of title from public records 100.00
0002 - ADULT CARE FACILtTY:
(Requires a Certificate of Licensure from the Department of Health and Rehabilitative Services) 200.00
0003 - ADULT CONGREGA TE LtVtNG FACtLtTY 300.00
0004 - ADULT ENTERTAINMENT 1,000.00
0005 - ADVERTIStNG - PRODUCTS AND SERVICES HfhOO
(3) A!!cncY. agents. canvassers. or solicitors (where no other aoolicable classification). includes
"Welcome Wa{!on" ereeting service & public relations. each a!?cnt 150.00
(b) Person distributilH! circulars. oamohlets or other advertisiIH! matter. exccot local merchants
advertisine. in this way their own 1!oods & merchandise. (Not to be olaced or handed into
autos or thrown on streets. placed under doors onlv. police I. D. required) 150.00
(c) Publications: Issued periodicallv including but not limited to: newspapers. magazines. other
business of similar nature 150.00
0006 - AIRPLANE DEALERS OR MANUFACTURES 250.00
0007 - AMBULANCE SERVICE - (Required For-Hire License from Miami-Dade Consumer Services
Department) 100.00
0008 - AMUSEMENT CENTERS - (OVER IS MACHINES ~ 7.00 EACH) 500.00
0009 - AMUSEMENT MACHtNES-D1STRIBUTORS 150.00
DOlO - AMUSEMENT MACHINES-EACH MACHINE AS ACCESSORY USE:
Electric L!31llC machines or devices. including video ~ames: other amusement devices including: but
not limited to iukeboxes. oinball or any other mechanical machine. other than those disocnsiJ1!!
merchandise. coin-ooerated or otherwise. license mllst be disolaved on each machine 40.00
0011 - AMUSEMENT PARKS 750.00
0012 - ANIMAL GROOMING 50.00
0013 - ANIMAL-CLINIC/HOSPITAL 75.00
0014 - ANIMAL-EXHtBtTIONS 150.00
17
0015 - ANIMAL-KENNEL
60.00
0016 - ANSWERING SERVICE
100.00
0017 - ANTIQUE SHOP
125.00
0018 - APARTMENT BUtLDtNG - FIRST 2 UNITS - rented monthly or yearly
100.00
0019 - APARTMENT BUILDING - EACH UNIT OVER 2 - rented monthly or yearly
3.50
0020 - ARCHERY RANGE
500.00
0021 - ARMORED CARS
100.00
0022 - AUCTION SHOPS/AUCTIONEER
200.00
0023 - ASTROLOGERS, PSYCHtCS, FORTUNETELLERS
750.00
0024 - AUTO DRtVING SCHOOL
100.00
0025 - AUTO DEALER (NEW/USED)
400.00
0026 - AUTO LE.'\-SI~IG OR RHIT.'\L (NEW/USED)
AUTOMOBILES OR MOTOR VEHICLES. MOTOR SCOOTERS. MOTORCYCLES-
LEAStNG OR RENTAL (NEW/USED) -(BASE CHARGE) ]00.00
State License required from Deoartment of Agriculture & ConslImer Services. Division OfCollslImer
Services. or aoolicable state rellulatorv 3l!Cncy
UP TO 10 VEHtCLES
200.00
II TO 25 VEHICLES
450.00
26 TO 50 VEHtCLES
1,000.00
2,000.00
51 & OVER VEHICLES
0027 - AUTO PARKtNG. STORAGE. GARAGES OR PARKING LOTS - (SEE PARKtNG LOTS)
0028 - AUTO DETAILING, CAR WASH OR WAX 100.00
0029 - AUTO REPAIR AND/OR SERVICE SHOP tOO.OO
R~'pair and/or service shoo in connection with business. same as [coai.. shoo ((Reauired For-Hire License
from Miami-Dade Consumer Services Dco8l1mcnt)
0030 - AUTO PAINT AND BODY SHOP 100.00
0031 - AUTO MECHANICAL REPAIRS 100.00
0032- AUTO SERVICE STATtON - See GASOLINE SERVICE STATIONS
0033- AUTO FUEL DtSPENSER NOT AT AUTOMOTIVE SERVICE STATION
100.00
0034 - AUTO TAG AGENCY
75.00
18
B
0035 - BAKERY- RETAIL - (State License rClluircd from the DCDartmcnt ofAQricullUrc and Consumer Services) 100.00
0036 - BAKERY- WHOLESALE, MANUFACTURER/DISTRIBUTOR -IStote License reQuired from the
Dcnartmcllt of Aericulture and Consumer Services) 200.00
0037 - BAR/LOUNGE 300.00
0038 - BARBER - (State License required from the DeDartment of Business and Professional Regulation)
UP TO 2
30,00
3 T06
90,00
7 OR MORE
150.00
0039 - BARBERSHOP- PER CHAIR (State License reauired from the Department of Business and
Professional Regulation)
UP TO 2
60.00
3 T06
150.00
7 OR MORE
200,00
0040 - BEACH CHAtR/UMBRELLA RENTING
60,00
0041 - BEACH CLUB
200.00
0042 - BEACH SPORTS: JET SKI RENTAL OPERATIONS (Miami-Dade County Permit to Conduct
Business on County ProDenyl
(a) MOTORIZED CRAFTS
150.00
(b) NON MOTORIZED CRAFTS
150.00
0043 - BEAUTY PARLOR (see COSMETOLOGY)
0044 - BEAUTICIAN (see COSMETOLOGIST)
0045 - BICYCLE (REPAIRS ONLY)
100.00
0046 - BILLIARD PARLOR
100.00
0047 - BLUEPRINTING
100.00
0048 - BOATS FOR SALE/RENTAL (BASE CHARGE)
100.00
(a) EACH VESSEL
30.00
0049 - BOATS: CHARTER/DREDGEiEXCURSION/SIGHTSEEING/DEEP SEA BOATS
100.00
0050 - BOAT BUILDERS
250.00
19
0051 - BOAT TAXI OPERATIONS
200.00
0052 - BONDSMEN PROFESSIONAL
150.00
0053 - BOOKKEEPER/ACCOUNTING SERVICES
100.00
0054 - BOTTLING WORKS/MANUFACTURING & DISTRIBUTION
150.00
0055 - BOWLING ALLEY - EACH LANE
40.00
0056 - BROKERS - STOCKS, BONDS - State registration required
150.00
0057 - BROKERS - tNSURANCE - State registration required
tOO.OO
0058 - BROKERS - YACHT & SHIP SALESPERSONS - State registration required
100.00
0059 - BROKERS-OTHERS - State registration required
100.00
0060 - BROKERS - MERCHANDISE - State registration required
200.00
0061 - BROKERS - LAND & LAND OPTION - State registration required
200.00
0062 - BROKERS - DEALING WITH REAL ESTATE - See REAL ESTATE
0063 - BURGLAR ALARM/MONITORtNG COMPANIES
100.00
0064 - BUSINESS OFFtCE: Persons utilizing or renting ollice or desk space for a business at a physical location
onlv not otherwise licensed Dursuant to another section of this chaoter. This subsection is applicable to
primarv or secondary office locations not classified and licensed DlIrsuant to another section or tile chapter.
Application of this license classilication shall not be construcd as to oreclude the need for other licenses
which maY be required under other sections of this chapter.
0065 - BUTCHERSIBUTCHER SHOPS
75.00
C
0066 - CABARETS (See NIGHT CLUBS)
0067 - CANTEEN WAGON OR CAFE - EACH VEHICLE
50.00
0068 - CAFE - See RESTAURANT: (State License required from the Dcnartrncllt of Business and Professional RCQulation)
0069 - CAFETERIA - See RESTAURANT: IS!ate License reuuired trom !he DeDm!men! omusines,
and Professional RCl!ulation)
0070 - CARPENTER SHOPS
75.00
0071 - CAR WASH AND/OR WAXING - Ooerating from established location onlv - DERM Dermit
100.00
0072 - CATERING
100.00
0073 - CARPET AND RUG CLEANING
100.00
0074 - CARPET SALES /tNSTALLA TION
tOO.OO
20
0075 - CEMENT, CONCRETE, PLASTER
0076 - CHECK CASHING STORE
100.00
200.00
0077 - CHILD DAY CARE FACILITY: (Contact the Florida Depm1ment of Children and Families)
(ill
Residential area (Maximlll11 five children)
250.00
L!il
Business area
350.00
0078 - CIGARS AND TOBACCOS
50.00
0079 - CLAIMS AND COLLECTION AGENCY
100.00
0080 - CLOTHING
(a)
Alterations (Minor rcnairs only)
45.00
(b)
Tailor, dressmaking, seamstress
100.00
0081 - COIN DEALERS
0082 - COLD STORAGE WAREHOUSE
50.00
100.00
0083 - COMMISSION MERCHANTS
75.00
0084 - COMMERCIAL GARBAGE/TRASH/RECYCLlNG SERVICE CENTER
t 250.00
0085 - COMMERCtAL GARBAGE/TRASH/RECYCLING HAULER
250.00
0086 - COMMUNITY BASED RESIDENTIAL FACILITIES
tOO.OO
0087 - CONDOMINIUM ASSOCtA TIONS - Application required -
0.00
0088 - CONSULTANTS - EACH
150.00
0089 - CONTRACTORS: (State License from the Deam1ment of Business and Professional Regutation-
Construction Industry Licensing Board)
fA) GENER.^.L BUILDING
fA) General building contractors: General building excluding electrical and plumbing
225.00
225.00
(Bj8\m GENER.\L 175.00
(8) General sub-building contractors: General sub-building contractor. not oyer two stories 175.00
(ill _Sub-building contractors: Same as general except restricted to building of 1500 square feet or less 225.00
(e) ENGINEERING +'B.OO
~ Engineering contractor: Inctudes bridge. bulk heading. drainage and sewer excayations and sewer
construction dredging. irrigation systems. pile dredging. seawalls. sidewalks and streets e.radine.
and aaying. sidewalks or similar work 175.00
0090 - CONSTRUCTION DEBRIS HAULERS ONLY (Temporary per site in the open air)
395.00
0091 - SUBCONTRACTORS
(a) ACOUSTICAL TILE
75.00
21
(b) AIR CONDITIONING & REFRIGERATION
(e) AWNING
(d) CARPENTRY
(e) ELECTRICAL
(I) ELEVATOR
(g) FLOOR LAYING & SANDtNG
(h) GAS. FITTING PIPE FITTING
(i) JALOUStE
OJ LANDSCAPE. TREE SURGEON AND TRIMMING
(k) LATH IN
(I) MASON & PLASTER CONTRACTOR
(m) MOVING & WRECKING HOUSES
(11) ORNAMENTAL IRON, BRONZE AND STEEL
(0) PAINTING
(p) PLUMBING
(q) PLASTERING & CEMENT
(1') PLATE GLASS & GLAZIER
(s) RESIDENTIAL CONTRACTOR (2-STORY RESIDENCES MAXIMUM)
(t) ROOFING
(II) SANDBLASTING
(v) SHEET METAL
(w) SIGN
(x) SOLAR WATER HEATER
(y) SEPTIC TANK
(z) SPRINKLER SYSTEM
(aa) STEAM FITTING
(bb)STEEL, REINFORCING
(ee) STORM SHUTTERS
120.00
100.00
160.00
150.00
100.00
150.00
150.00
50.00
75.00
75.00
150.00
100.00
75.00
120.00
150.00
150.00
75.00
75.00
150.00
160.00
75.00
90.00
75.00
150.00
75.00
75.00
150.00
75.00
22
(dd)SEWER 75.00
(ee) SOLAR WATER HEATER 75.00
(fl)SWtMMING POOLS 90.00
(gg) VENETIAN BLIND 60.00
(hh)TELEVISION tNSTALLATlON 75.00
(ii)TILE, MARBLE & GRANITE 150.00
(jj)WELL DRILLING 90.00
(kk)NOT CLASSIFIED 90.00
0092. CONVENIENCE STORES. GROCERIES: See MERCHANTS
0093 - COUNTRY CLUB
450.00
0094. COSMETOLOGY SALONS/CHAIR: (State License required)
UP TO 2
60.00
3 T06
150.00
7 OR MORE
200.00
0095 - COSMETOLOGISTS (FACIAL, NAIL TECH, ETC...) (State License required)
UP TO 2
30.00
3 T06
60.00
7 OR MORE
105.00
0096 - CREDtT BUREAUS
100.00
D
0097 - DANCE HALLS: (Instruction)
150.00
0098. DATA PROCESStNG - SERVICE AGENCY
125.00
0099 - DATA PROCESSING - SOFTWARE DEVELOPMENT
150.00
0100 - DELICATESSEN: See MERCHANTS - IStote License required from the DeDartment of Agriculture aud
Consumer Services)
0101 - DELIVERY SERVICES - PER EACH VEHtCLE
10.00
0102 - DENTIST - OFFICE
(a) UP TO AND INCLUDtNG 2 TECHNICIANS/HYGIENISTS
235.00
23
(il) 3 OR MORE TECHNICIANS/HYGIENISTS
0103 - DENTIST - (SEE PROFESSIONALS)
0104 - DIRECTORIES
0105 - DRAMATIC OR THEATRICAL TROUPES OR COMPANIES
0106 - DISC JOCKEY (SEE ENTERTAINMENT)
0107 - DRUGSTORE: See MERCHANTS
0108 - DRY CLEANING PLANT
E
0109 - ELECTRIC LIGHT AND POWER COMPANIES
0110 - EMPLOYMENT AGENCIES
o I I I - ENGRA VERS AND LITHOGRAPHERS
0112 - EXTERMINATORS
F
0113 - FACTORIES
0114 - FINANCE:
fill Small loan cOl1manies. money lenders. salarv ourchasers. small loans. investment bankers.
etc. Discount consumer financin~. finance companies. includinQ canitalloans and the retail
and wholesale nnancing of the sale or lease of motor vehicles. boats. trailers. mobile homes.
etc. Seoarate license reauires for each company and each locate
ilil Bank and trust Companies except those exempt by Federal of State law. saving and loan
associations. buildine and loan associations. etc. Mort2:affc loan business not included
W ATM (exceot those located on the site of. and used in conjunction with. a nnandaI institution)
as denned in 658.65. Florida Statues. or any successor statue therelo. Each service terminal
0115 - FINANCIAL INSTlTUTtONS-BANKS AND TRUST COMPANIES: (State of Florida
Denartment of BankilH! and Finance
0116 - FINANCIAL INSTITUTIONS-BUILDING AND LOAN ASSOC
0117 - FINANCIAL INSTITUTIONS-MONEY LENDERS EXCEPT BANKS
0118 - FINANCIAL INSTITUTIONS-MORTGAGE LOAN CO.
0119 - FINANCIAL INSTITUTIONS-PERSONAL FINANCE CO,
Ot20 - FIRE EXTINGUISHER SERVICES
0121 - FISH MARKET
0122 - FLEA MARKET
0123 - FLORIST
24
275.00
100.00
200.00
100.00
100.00
200.00
100,00
100,00
100,00
200.00
350.00
350.00
150,00
350.00
350,00
350.00
350.00
350.00
75.00
75.00
750.00
100.00
0124 - FUEL DISPENSER- MARINE
0125 - DtRECTOR
Ot26 - FUNERAL DIRECTOR/EMBALMER
0127 - FUNERAL HOME
0128 - FURNITURE REFINISHERS
G
0129 - GAS COMPANIES-SELLING BOTTLED GAS
0130 - GAS COMPANIES-SELLING THRU PIPELINE
0131 . GASOLINE SER VICE STATIONS: (Merchants' license required if merchandise ,uld other than
oetroleum oroducts):
(a) Each Pumo
0132 - GOLF COURSE
0133 - GOLF-DRIVING RANGES/MINIATURE GOLF (excludes Amusement Center)
0134 - GRA VEL, SAND, SOD, DIRT - SALES
0135- GROCERY - See MERCHANTS
H
0136 - HALLS FOR HtRE: Includes social halls or similar establishments
(a) Free standing
(b) Within an existin? Hotet
0137 - HEALTH CLUBS: (State License rcmlircd from the Dcrmrtmcnt of A2.riculturc and Consumer Services)
0138 - HOME OFFICE: (Condominium Association aooroY31 reauired)
0139 - HOME HEALTH CARE SERVICES
0140 - HOSPITALS
014 I - EACH ADDITtONAL EMPLOYEE OVER 25
0142 - HOTELS, LODGING HOUSES AND MOTELS-FtRST ROOM: (State License reouired from the
DCDartment of Business and Professional RCl!ulations)
0143 - HOTELS. LODGtNG HOUSES AND MOTELS-EACH ADDtTIONAL ROOM
0144 - HYPNOTISTS
25
90.00
60.00
75.00
tOO.OO
75.00
100.00
250.00
150.00
30.00
500.00
225.00
100.00
+.sll,OO
I .250.00
150.00
125.00
150.00
100.00
350.00
3.00
50.00
5.50
170.00
0145 - ICE CREAM VENDORS
50.00
0146 - ICE CREAM MANUFACTURING OF, WHOLESALE
100.00
0147 - ICE CREAM SHOP/PARLOR: (State I.icensc rcclllircd from the Denarlmcnl of ;\Qricu]ture
tlnd Consumer Services)
100.00
0148 - ICE MANUFACTURING, DISTRIBUTtON & STORAGE
180.00
t50.00
0149 - IMPORT/EXPORT
0150 - INSURANCE ADJUSTERS: Office
50.00
0151 - INTERNET SERVICES (SALES, MARKETtNG, ADVERTtStNG, ETC.)
0152 - INSTRUCTION/SCHOOL
90.00
90.00
0153 - INSURANCE AGENTS"EACH:
Or solicitor. solicitin~ insurance of any kind. for mutual. reciorocal or other associations.
companies or exchanges. Not permitted to ooerate under resident agent's license or to solicit
business for a company not license to oocrate in the city.
50.00
0154 -INSURANCE AGENCY OFFICE
100.00
0155 -INSURANCE COMPANIES 100.00
(a) Casualtv and liabilitv insurance companies. including bonding companies. writine::
Accident and health insurance onlv. 011 annual. semi-annual or Quarterlv premium-Davin!:! basis.
and Bonds. includin!!. fidelity. court. contract and surety bonds and financial ~uarantees and tile
insurance or guarantees.
Burglary. safe-burglary and holdup and messenger robbery.
Liabilitv insurance. inc1udine: emolovers' public and other forms ofliabilitv insurance and automobile
liabilitv for nersonal iniury. Pfopet1v damae:e and collision.
Workman's collectiye insurance issued to employers oflabor:
Each companv...... t50.00
(b) Fire insurance comoanies: writine. policies ofinsurallce fU!ainst hazard of fire. tornado and
(c) windstorms. use and occuoancy. orofits. rents. leasehold. insurrection. riot and civil commotion.
(d) sprinkler leaking. rain. fire. theft. automobile. collision. marine cargo and hulls. and rail. mail
(e) and express shipments. against fire. collision. standing or sinking:
Each Company... 150.00
(I) tndustrial insurance companies: Inctuding funeral benefit associations or companies. writing
(g) life or accident and health insurance and funeral bene fils on a weekly. bimonthly or monthly
(h) premium-paying basis:
Each company... 150.00
(i) Life insurance companies: Writing life insurance with or without disability clauses or accident
and health features as a OUlt of tile policy contract UDon an annual. semi-annual or quarter-annual
premium-paying basis:
Each company... 150.00
0156 - INTERIOR DECORATORS
100.00
0157 - JANITORIAL SERVtCES: Including contract or indiyidual cleaning agreement. Window
26
clea.llin~. house and office cleanin~ commercial or industrial cleaning
0158 - JEWELRY (see MERCHANTS RETAIL)
100.00
K
0159 - JEWELRY BROKER: Lending on jewelr" Dledged for debt & not general Dawn brokerage business 300.00
0160 - KEROSENE DEALERS -WHOLESALE DEALER
0161 - KEROSENE DtSTRII3UTOR
(a) EACH VEHICLE
L
0162 - LABOR UNtON ORGANIZATIONS
Ot63 - LANDSCAPING SERVICE/LAWN MAINTENANCE
0164 - LAND DEVELOPMENT COMPANY
Ot65 - LAUNDRIES:
(a) LAUNDRIES SELf SERVICE
(b) LAUNDRIES & DRY CLEANERS
(c) LAUNDRY ROOM
(d) WASHERS & DRYERS WHEN COIN OPERATED (EACH)
(e) LAUNDRY MACHINES WHEN COtN-OPERA TED (EACH) (other than
in a licensed Laundromat)
(I) OTHER. NOT SPECIFIED HEREIN
0166 - LOAN AGENTS
0167 - LECTURERS
Ot68 - LOCKSMITH: (Required For-Hire License from Miami-Dade Consumer Services Deoartment)
0169 - LUMBER DEALERS
M
0170 - MACHINE SHOPS
0171 - MANICURIST-EACH
Ot 72 M/\SSEUR/M.^.SSI':USE
0173 - MASSAGE ESTAIlLISHMENT (State License required from the DepaJ1ment of Professional
Regulation) for both. Establishmem and each Massage Therapist)
(a) - UP TO 2 MASSAGE THERAPISTS (TABLES)
(b) - 3 OR MORE MASSAGE THERAPISTS (TABLES)
0174 - MASSAGE THERAPtST (State License reauired from the DeDal1ment of Professional Regulation
for both Establishment and each Massage Theraoist) - EACH
27
225.00
75.00
30.00
250.00
50.00
]00.00
225.00
100.00
55.00
9.50
3.15
150.00
150.00
225.00
80.00
150.00
150.00
30.00
150.00
300.00
75.00
(a) Each Assistant
0175 - MAIL ORDER BUSINESSES
0176 - MANUFACTURING
0177 - MARBLE AND GRANITE WORKS
0178 - MARINA (BASE CHARGE)
PliR-Sbll'fl')
UP TO to
II TO 20
21 TO 30
-3+-GR-MORIi
0179 - Each boat SliD
0180 - MARKETING
01St M.^,SS.\GE SALONS
UP TO 2 MA-S&HJRS
-3-GR--MGRE
0182 - MEDICAL CLlNtCS: (Licensed physician required)
0183 - MERCHANTS. RETAtLlWHOLESALE NOR OTHERWISE CLASSIFtED: Store-keepers
and dealers in !!oods. wares or merchandise. Fee dctermined by the average value of stock
of 2.oods carried in trade and merchandise as follows:
0184 - - MERCHANTS RET AI L STOCK < $1 ,000
0185 - - MERCHANTS RETAIL STOCK OVER $1,000 & < $5,000
0186. MERCHANTS RETAIL STOCK OVER $5,000 & < $10,000
0187 - MERCHANTS RETAIL STOCK OVER $10,000 & < $20,000
0188 - MERCHANTS RETAIL STOCK OVER $20,000 & < $50,000
0189 - MERCHANTS RETAIL STOCK OVER $50,000 & < $100.000
0190 - MERCHANTS RETAIL STOCK OVER $100,000, EACH ADDITIONAL $1,000
0191 - MERCHANTS WHOLESALE -SAME AS RETAIL
0192 - MESSENGER SERVICE
0193 - MESSENGER SERVICE- EACH VEHICLE
0194 - MONUMENTS AND TOMBSTONES
28
30.00
50.00
150.00
100.00
500.00
91.00
75.00
250,00
50G.OO
750,00
95.00
90.00
150.00
30{),()0
200.00
40.00
50.00
130.00
160.00
200.00
360.00
2.00
60.00
20.00
100.00
0195 - MOTION PICTURE THEATER
0196 - MOTION PICTURE THEATER - CANDY AND POPCORN CONCESSION
0197 - MOVING/TRANSFER COMPANY W/STORAGE: (State License required from Department of
A~riculture and Consumer Services)
0198 - MOVING/TRANSFER COMPANY EACH VEHtCLE OVER 2
Ot99 - MOVING/TRANSFER COMPANY - NO STORAGE - NO VEHICLES
400.00
100.00
]00.00
25.00
150.00
225.00
0200 - MUSEUMS
0201 - MUSIC RECORD]NG STUDtO
N
0202 - NEWSPAPER PUBLISHERS BUREAU AGENCY
0203 - EACH ADDITIONAL EMPLOYEE OVER 25
0204 - NEWSPAPER PUBLISHERS DAILY
0205 - EACH ADDITIONAL EMPLOYEE OVER 25
0206 - NEWSPAPERS PUBLISHED WEEKLY, SEMI-MONTHLY OR MONTHLY
0207 - EACH ADDITIONAL EMPLOYEE OVER 25
lrnl&---NJ;.M;S+t\ tl OS
0209 - NtGHT CLUB and CABARETS: Serving soft drinks. meals. dancin~ or other amusement.
Hearin2: reauired
02]0 - NURSE
02] I - NURSERIES TREES/PLANTS
02]2 - NURSING HOMES
P
02]3 - PAtNT & BODY SHOPS
0214 - PARKING LOTS: Renting parking space by the hour. dav. or for a longer oeriod:
02]5 - PARKING LOTS (OR PARKING GARAGES): ] TO 25 CARS
02]6. PARKING LOTS (OR PARKING GARAGES) 2Q.. TO 99 CARS
0217 - PARKING LOTS (OR PARKING GARAGES) 100 OR MORE CARS
0218 - PAWNBROKERS
29
]50.00
]25,00
3.00
120,00
3.00
]20.00
3,00
50,00
300.00
30.00
50.00
200.00
100.00
100,00
300.00
500.00
500.00
lh!19 PEDDLERS STREET VENDORS
.j{)(hQQ
0220 - PET SHOP: Birds. fish and oets - See MERCHANTS - (For "roomin~. see "Animal Grooming")
~
0221 - PHARMACY: Drugs. prescriptions
100.00
0222 - PHOTOGRAPHY STUDIOS UP TO 10 EMPLOYEES
150.00
0223 - PHOTOGRAPHY STUDIOS I I OR MORE EMPLOYEES
250.00
0224 - PIANO TUNERS
50.00
0225 - POOL: PUBLIC (State of Florida Department of Health - Ooerating Permit
50.00
0226 - POOL MAtNTENANCE: Alone or in connection with anv other business
100.00
0227 - PRINTING
100.00
0228 - PRINTING - EACH ADDITIONAL EMPLOYEE OVER 25
3.00
0229 - PRIVATE INVESTIGATIVE AGENCY (State License required from the Florida
Department of State)
125.00
0230 - PRIVATE SCHOOLS
175.00
023 I - PROFESSIONAL ASSOCIATION/CORP.lFIRM
175.00
0232 - PROFESSIONALS - EACH INDIVIDUAL: 170.00
"Professional" shall mean any person engag.ed in any business. occupation or orofession but 110t limited
to the same and any person reauired to maintain an active and valid State of Florida Department of
Business and Professional Rellulation rCl!ulatorv license. oermit. or certificate. (Does not include
or apply to the orofessiollal firm. office. corporation. P.A.'s. oaJ1nershios and all other senarate legal
entities. A seoarate license is reauired for senarate Ic!!al entity and each individual orofessional.)
The following oractitioners are classified as orofessional. Each ocrson engaged in the oractice of any
such profession listed below is regulated bv the State and is required to show Droof of a current
State License or Certificate. prior to being issued a Local Business Tax. Unless such orofessionals
as listed are otherwise provided for in this Code or are otherwise exempted bv State Statute from
Local Business Taxes. each individual shall be reouired to obtain an individual Local Business Tax.
EACH PROFESSIONAL IINDIVIDUAt.):
(a) Accountants
(b) AcuDuncturist
(c) Analvtical Chemists
(d) Anesthesiologist
(e) Architects (including landscape)
(I) . A.1ists: tneludin~ retouching. ske.ching. cartoonin~. cravoning. ferrotypin~. tattooing or other similar lines
(g) Attorneys-at-law (must be listed with Florida Bar)
(h) Audiologist
(i) Auditors
Ul Certified Public Accountant
(k) Chirooodists
(I) Chirooractors
(m) Christian Science healers or oractitioners
(n) Civil. Consulting or Drafting Engineers & Survevors
(0) Clinical Social Worker
(p) Colon Irrigationists & Physiotherapists
30
(q) Dentists lincludine orthodontic sureeons)
(1') Detectives (subiect to approval of police chief)
(s) Dietitian
(t) Dietetics
(u) Doctors IState Registration requircd)
(v) Draftsmen
(w) Dru~less Phvsicians
(x) Eleetrical Engineers
(y) Electrolo~isl
(z) Embatmers
(aa) Emolovee Leasin~
(bb) Eneineer (Professional. Civil. Electrical)
(cc) Eneravers (ohoto)
(dd) Electrolvsis
(ee) Hearing Aid Soecialist
(Il) Home Health Care
(gg) Homeooathic Phvsician
(hh) Hyonotheraoist
(ii) Interior Designer
(jj) Lab Technician lDental/Medical)
(kk) Laboratory lDental/Medical)
(It) Landscape Architects
(mm) Marria~e/Family Therapist
(nn) Mechanical En~ineers
(00) Mental Health Counselor
(1'1') Music Teachers
(qq) Nallrapaths
(1'1') Natul'Ooaths
(ss) Nutritionist
(tt) Occupational Theraoist
(uu) Ophthalmolo~ist
(vv)Optical Dispensary
(ww) Optometrist and Opticians or Oculists
(xx) Osteopaths
(yy) Pathologist
(zz) Phvsical Theraois!
(aaa) Phvsicians. Surgeons. Medical Doctors 1D0ctor of Medicine)
(bbb) Podiatrist
(ccc) Polvgrallh Ooerator
(ddd) Psychoanalvsts
(eee) Psvcholo~ist
(tT!) Psvchotherapist
(ggg) Resoiratorv Therapists
(hhh) Surgeons
(Iii) Surveyors
(liD Veterinarians. or Veterinarv Sumeons
(kkk) Other similar professionals not specificaltv mentioned. i.e.. dieticians. tree surgeons. etc.
0233. PROPERTY MANAGEMENT
0234 - PUBLtSHERS
0235 - EACH ADDtTlONAL EMPLOYEE OVER 25
R
31
tOO.OO
100.00
3.00
0236 - RADIO STATION
0237 - REAL ESTATE BROKER (FREC): (Broker. Appraiser)
~ REA-b-ES-'FA+C"-BRGKcI>R+-1=G-lO .^.GENTS
llR9-- REf.L EST/\ TE BROKER II OR MGR&AG!;N+S
0240 - EACH BROKER
024 t - APPRAtSER - CERTtFIED
0242 - APPRAtSER - LICENSED
0243 - APPRAtSER - REGISTERED
(The Business Tax Official shall not issue a license unless broker. salesocrson or
aporaiser furnishes evidence of having nagged real estate examination (i.e. State License),
A seDarate license is required for business brokerage office.
0244 - REAL ESTATE SALESMAN: Each
0245 - REPAIR, WATCH AND JEWELRY (A seDarate license is required for RetaitlWholesale Merchant)
0246 - REPAIR & SERVICE SHOPS (A separate license is required for Retail/Wholesale Merchant)
0247 - RESTAURANTS: Includes soda fountains. cafes. lunch counters. cafeterias. dining rooms.
tearooms and all other establishments where food is sold for consumDtion
on the premises: perl11ittil1~ sale of cigars. tobacco and packaged candy without
additiollallicense: (Stall: License n:auired from the Iknarlment ofllllsincss and Professional
RCll.lIlatiolls)
(a) Minimum fee covering first fifty seals
(b) Over (iftv seats. each additional seat
Cd) Take out. with seating - covering first fifty seats
(e) Take out. with seating - Each additional seat
0248 - RESTAURANTS TAKE OUT ONLY
0219 RESTf.UR.\tITS 0 TO 30 SLHS
0250 REST.^.URMITS 31 TO 71 SE.HS
0251 RESTAURANTS 75 TO 1'19 SE.HS
GRE SE.^.TS
0253 - RESTAURANTS: OUTSIDE DINING
(Additional)
0254 - RESTAURANTS DRtVE IN
0255 - RESEARCH LABORATORIES
0256 - RtNKS - SKATING, ROLLER OR ICE
32
200.00
+.slMlO
~
t50.00
t50.00
t50.00
150.00
35.00
100.00
100.00
130.00
1.00
130.00
1.00
25.00
10.00
75.00
110.00
17~
30%
100.00
100.00
150.00
S
0257 - SALES OFFICE NO STOCK
50,00
0258 - SCHOOLS, PRIVATE OR STUDIO:
250.00
0259 - SECURITY COMPANtES
125,00
0260 - SHOE REPAIR - IA separate occupational license is required as a Retail/Wholesale Merchant)
40.00
026 I - SHOE SHINE --EACH CHAIR
28.00
~G;!-SHOPPING Mf.LL
~
0263. SHOPPING MALLIS) my PRINCIPLE OWNER) 750,00
0264 - SHOWROOM - IA separate occupational license is required for Business Office and other tvpels) 100.00
or naturels) of business)
0265 - SNACK BARS AS ACCESSORY USE 60,00
0266- STORAGE WAREHOUSE/PUBLIC STORAGE 150.00
T
0267 - TANNING SALONS I TO 5 UNITS: (State License from the Department of Health)
100,00
0268 - TANNING SALONS (AS ACCESSORY USE): (State License from the Department of Health)
50.00
0269 - TANNING SALONS-EACH ADDtTIONAL UNIT OVER 5 UNITS: (State License from the
Depa'1ment of Health)
10.00
0270 - TATroo PARLOR: (State License from the Department of Health)
500,00
0271 - TAX PREPARATION SERVICE
100,00
0272 - TAXICABS -EACH
50.00
0273- TELEGRAPH COMPANIES
200,00
0274 - TELEMARKETING SALES OR SERVICES - See TELEPHONE SOLlCtTORS
100.00
0275 - TELEPHONE COMPANIES
200.00
0276 - TELEPHONE SOLICITORS: IState License/Exenmtion Letter is required from Depa'1ment of
Ai!riculture and Consumer Services)
la) Telephone solicitation operation containing five (5) or less telephones
Ib) For each additional telephone
380.00
70.00
0277 - TELEVISION STATtON
200.00
0278 - TOURS
90.00
33
0279 - TOWING SERVICE (WRECKING, HAULING, SALVAGE)
0280 - TRA VEL AGENCY
0281 - TRUCKtNG OR TRANSPORT CO
0282 - TRUCK/TRAILER RENTAL OR LEASING (BASE CHARGES)
0283 - TRUCK/TRAILER RENTAL OR LEASING. EACH VEHtCLE
U
0284 - UNCLASSIFtED
0285 - UNIFORM SERVICE (TOWEL, LINEN, DIAPER)
0286 - UPHOLSTERER
V
0287 - VALET PARKING PER LOCATION FOR FEE ONLY
0288 - VALET PARKtNG PER LOCATION NO FEE TO CUSTOMERS
0289 - VEHtCLE FOR HIRE: (a For Hire License from Miami-Dade Consumer Services DeDaJ1ment
is required Drior to conducting the followinf! businesses anywhere in
Miami-Dade COllntv: ambulance. l11ovil1!l. nOIl-emeJ'e:encv medical
transDortation. tour vall. taxi. special transDortation service or the
private for-hire transportation)
0290 - VEH ICLE LEASING CO-EACH LOCATION
029 I - VENDING MACHINES-
(a) - FOR ONE MACHtNE
(b) - FOR EACH ADDITIONAL MACHINE FROM 2 TO 30
(c) - FOR EACH ADDITIONAL MACHINE FROM 31 TO 100
(d) - FOR EACH ADDITIONAL MACHINE FROM 101 TO 99,999
34
100,00
100,00
150.00
100.00
30.00
100.00
125,00
100.00
100.00
20.00
100,00
50.00
50.00
12.00
10.00
8.00
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36N.llslStSltI31 S/lwvrus Mills Mal \.~t"b"
Miamlf1,33132 2lills"W;ImMihCirde'1S11 '. re!
1~.~7~~~~t S'~lUhrC:3 . ~:.
CITY OF SUNNY ISLES BEACH
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN thai a public hearing will be held by the City
Commission of the City of Sunny Isles Beach, Florida, in the Sunny Isles Beach
Government Center, David p, Samson Commission Chambers, 18070 Collins
Avenue, Sunny Isles Beach, on Thursday, March 15, 2007, at 7:30 p.m., to
consider final adoption of the following proposed Ordinances:
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF SUNNY ISL~E
BEACH, FLORIDA, AMENDING CHAPTER 197, ENTITLED "OCCUPATIONAL
LICENSE AND TAX" BY RENAMING SAID CHAPTER TO "LOCAL BUSINESS
TAX~ IN COMPLIANCE WITH FLORIDA STATE LAW; ESTABLISHING A
SCHEDULE OF FEES FOR NEW BUSINESS CATEGORIES; PROVIDING FOA
NEW ADMINISTRATIVE PENALTIES; PROVIDING FOR REPEALER,
SEVERABILITY AND AN EFFECTIVE DATE,
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF SUNNY ISLES
BEACH, FLORIDA, CHANGING THE 2007 ELECTION DATE FROM TUESDAY,
NOVEMBER 13, 2007, TO TUESDAY, NOVEMBER 6, 2007, PURSUANT TO A
REQUEST MADE BY THE MIAMI-DADE ELECTIONS DEPARTMENT;
ESTABLISHING DECEMBER 4, 2007, AS THE RUN.OFF ELECTION DATE;
PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEALER; PROVIDING
FOR AN EFFECTIVE DATE.
Inquiries regarding these items may be directed to the City Clerk at
305-947-0606. Copies of these documents are available for public inspection
during nonnal business hours In City Hall.
Jane A. Hines, CMC, City Clerk
All persons are invited to appear at this meeting or be represented by an agent, or to
express their views In writing addressed to the City Commission clo the City Clerll, City
of Sunny Isles Beach, lB070 Collins Avenue, Sunny Isles Beach, Florida, 33160. Any
person wishing to address the City Commission at a public hearing is asked to register
with the City Clerk by completing a public speakers' card prior to the item being heard.
The hearings on these mailers may be continued at this meeting and under such
circumstances, additional legal notice would not be provided. If a person decides to
appeal any decision made by the City CommiSSion with respect to any matter
considered at such meeling, they will need a record of the proceedings and, for such
purpose, may need to ensure that a verbatim record of the proceedings is made, which
record includes the testimony and evidence upon which the appeal is to be based. This
notice does not constitute consent by the City for introduction or admission of
otherwise inadmissible or irrelevant evidence, nor does it authorize challenges or
appeals not otherwise allowed by law.
In accordance with the Americans with Disabilities Act, all persons who are disabled
and who need special accommodations to participate in this meeting because of that
disability should contact the City Manager at 305-947-0606, no later than 4B hours prior
to the proceedings: if hearing impaired, please telephone the TTY line at 305-792-1590
for assistance.
NORTH BEACH
Center starts group
for obese children
MlamiHe,~ldStaIlRelX>rt
The Miami Beach Commu-
nity Health Center has devel-
oped a new support group
aimed at child obesity and the
emotional stigma associated
with it.
The Childhood Obesity
Prevention Program, CHOPP,
is a support group for over-
weight children and their par-
ents. Meetings will be at two
locations:
. 3:30 p.m. the first Thurs-
day o(every month atthe cen-
ter's Beverly Press Health
Cemer,122171stSI.
.3:30 p.m. the second
Thursday ol the month at the
StanleyC. Myers Center. 710
Alton Rd.
The next sessions are
scheduled lor Thursday at the
Stanley Myers Center and
April 5 at the Beverly Press
Center,
Kara Bumstme, a registered
dietitian and licensed nutri-
tionist at the center, will be the
program director,
Although the support group
is open to the public, the pro-
gram is primarily aimed at
Hispanic youths to age IB,
according to a center news
release.
It will feature lessons on
sound nutrition, exercise and
activity, menu planning and
how to prepare low.fat, nutri.
tional recipes.
El(ercise will also be incor-
porated mto most sessions.
For information on the sup-
port group, call Rosana Arias
at 305-538-8835,ext. 1308.
"Neighbors definitely
does do windows."
Rlclk & Nancy Dle-tmoo"
o-...ners.R~&Naocy
Window FDShions
PinecreSI
Mionll Uerold Advertiticrs
.Ovr 005 In Ne\g.hbofs make
our phones ring. UO'N do we
know? That's woer!:!
customers conslslenUy say
they found us. One even
held onto our ad tor two
years bofore calling. Qthor
media can't lY)(it that. SInce
opening in 1992, wt)"ve
already expanded and
moved. As long as there
ara Neighbols sections, our
ads will be there..
The Miami Herald has an advertising solution
for you. Got it by calling 305-376-2700
or visiling MlamIHe,afdAdvertlslng.eom.
li:ht.lUinmiHtmlbCD
'lo(In~3
TO:
FROM:
DATE:
RE:
City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, Florida 33 160
(305) 947-0606 City Hall
(305) 949-3 I I 3 Fax
(305) 947-2150 Building Department
(305) 947-5107 Fax
MEMORANDUM
Robert C. Solera, Community Development Director
Helena Forbes, Acting Code Enforcement & Licensing Director
Priscilla Walker, CMC, Deputy City Clerk 1(..l)~e-/,-.
March 21,2007
Occupational License and Tax Changed to Local Business Tax
City Commission
Norman S. Edelcup, Mayor
Lewis J. Thaler, Vice Mayor
Roslyn Brezin, Commissioner
Gerry Goodman, Commissioner
Danny Iglesias, Commissioner
A. John Szerlag, City Manager
Hans Ottinot, City Attorney
Jane A. Hines, CMC, City Clerk
At its regular meeting of March 15,2007, the City Commission adopted Ordinance No. 2007-
279, renaming the "Occupational License and Tax" to "Local Business Tax". Attached is a copy
of the approving resolution for your files.
Thank you.
:pw
Attachments
Occ License Tax Renamed Local Business Tax Memo
City of Sunny Isles Beach
18070 Collins A venue
Sunny Isles Beach, Florida 33 I 60
City Commission
Norman S. Edelcup, Mayor
Lewis J. Thaler, Vice Mayor
Roslyn Brezin" Commissioner
Gerry Goodman, Commissioner
Danny Iglesias, Commissioner
(305) 947-0606 City Hall
(305) 949-3 II 3 Fax
(305) 947-2150 Building Department
(305) 947-5107 Fax
A. John Szerlag, City Manager
Hans Ottinot, City Attorney
Jane A. Hines, City Clerk
Memorandum
TO:
VIA:
FROM:
THRU:
DATE:
RE:
The Honorable City Commission
A. John Szerlag, City Manager
Robert C. Solera, Community Development Director
Helena Forbes, Acting Code Enforcement and Licensing Assistant
Director
Jorge Vera, Assistant City Manager
February 15, 2007
Revision to Local Business Tax Ordinance
RECOMMENDATION:
It is recommended that the City Commission approve the attached City of Sunny Isles
Beach Local Business Tax Ordinance revision.
REASON (5):
The Code Enforcement and Licensing Department is requesting a reVISion of the
attached ordinance in order to comply with recently passed bill, by Florida Legislature,
which changes the term "occupational license tax", in Chapter 205, to "local business
tax". Although Occupational License # 2004-194, Exhibit "A", Local Business Tax
Schedule, as adopted, provides definitions of business classifications, additional
definitions are necessary to be incorporated into the code. These additional definitions
will help to clarify applicants concerning the type of business they will be applying for, by
clearly defining "vocations, occupations, professions, enterprises establishments, and all
activities and matters, together with all devices, machines, vehicles and appurtenances"
along with overall required licenses. No changes have been made to the overall
business licenses fees and the new classifications are consistent with the surrounding
municipalities.
Agenda Item CJ B
Date 3-1 5-01