O-605-98 ORDINANCE NO. 605-98
AN ORDINANCE OF MIAW SHORES VILLAGE, FLORIDA, AMENDING
SECTION 14-33 OF THE CODE OF ORDINANCES OF MIAMI SHORES VILLAGE,
FLORIDA, INCREASING OCCUPATIONAL LICENSE TAXES PREVIOUSLY
CONTAINED WITHIN THE SCHEDULE OF LICENSE TAXES; PROVIDING FOR
EFFECTIVE DATE.
BE IT ORDAINED BY THE COUNCIL OF MIAMI SHORES VILLAGE, FLORIDA:
SECTION 1. Section 14-33 of the Miami Shores Village Code of Ordinances shall stand
amended to read as follows:
(a) Amusements:
Game Machines, electronic or mechanical, not more than 2
at any 1 location, each machine 33.00
Public Performances, exhibitions and entertainment. Any
presentation to the public, for profit, of theatrical plays
or dramatic works, musical entertainment, magic shows
dog exhibitions or contests, where the performance is
not given in a locally licensed theater or private or public
school (and excluding entertainments given for charitable
or benevolent purposes):
For each day during which any performance or performances
are given or presented 110.25
(b) The renting of living accommodations:
Apartment Houses, Hotels and Motels, renting furnished or
unfurnished:
Hotels and Motels:
1 to 10 rooms 33.00
11 to 25 rooms 83.00
Apartments:
For 1 to 4 rental units 110.25
For each additional 1 to 4 rental units 27.60
"Rooms" shall not include lobbies, outer screened porches,
bathrooms or closets.
All other dwelling units, including single-family dwelling units 38.60
(c) Manufacturing:
Manufacturer (includes assembling materials or the combination of different materials
into finished products; except manufacture of alcoholic beverages and intoxicating
liquors):
Where average number of employees during period of
operation in preceding 12 months was:
1 to 5 inclusive 83.00
6 to 15 inclusive 165.38
Over 15 220.50
(d) Merchants and dealers:
Alcoholic Beverage Business Establishment(Permitting 131.25
stand alone business or within retail store)
Arms (including pistols, rifles, shot guns and firearms). 83.00
Automobile Dealer(permitting agency for sale of new
automobiles, aeroplanes or other motor-driven
vehicles, sale of secondhand vehicles taken in
exchange on sale of new vehicles, and vehicle
accessories):
Alone or in connection with any other business 220.50
Bakery (permitting the manufacturing of bakery products
customarily sold in a bake shop at retail only and
includes other kinds of foodstuffs sold in delicatessens
or bakeries) 110.25
Garage (permitting keeping, storing, servicing and repairing
of automobiles or other motor-driven vehicles,
including sale of gasoline, motor oils, repair parts,
etc., and auto painting, but not including sale of
new or used vehicles):
Alone or in connection with any other business 110.25
Gasoline Station (permitting the retail sale and direct delivery
to motor vehicles of gasoline, lubricating oil, and
minor motor vehicle accessories, but not including
the keeping of any vehicles for rental or the performance
of any auto body work, welding, painting or other than
emergency repairs on any motor vehicle, and not
including any repair work on buses or on trucks of 1 1/2
ton capacity or more):
Alone or in connection with any other business 248.10
General Merchant(permitting retail or wholesale sale of
merchandise and tangible personal property of all
kinds, including food for consumption off the
premises, except those businesses or occupations
otherwise specifically licensed in this section;
permitting rental and repair of merchandise, and
manufacture of products sold at retail only):
Alone or in connection with any other business:
Up to and including $5,000.00 of value
of stock carried 91.00
Over$5,000.00, per each additional
$1,000.00 or major fraction thereof 2.42
Lumber, operating a lumberyard including millwork(permitted
to handle lumber, laths and shingles) alone or in connection
with any other business (does not permit stock of paints,
oils, sash, doors, blinds or any other merchandise without
merchant's license)where average stock carried is as follows:
Not exceeding 200 M ft. B.M. 165.38
More than 200 M ft., not exceeding 500 M ft. B.M. 330.75
More than 500 M ft. B.M. 441.00
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Restaurant (including soda fountains, cafes, lunch counters,
cafeterias, dining rooms, tearooms, and all other
establishments where food is sold for consumption
on the premises; permits sales of cigars, tobacco
and candy without additional license):
Alone or in connection with any other business, with
chairs and stools, each to count the same as follows:
Minimum Fee, covering first 25 seats 83.00
For each additional seat over 25 .50
Printing and/or Publishing Establishment 83.00
(e) Professional: The following practitioners are classed as "Professionals" and each
person engaged in the practice of any such profession is required to take out a
professional license as follows:
Accountant,Auditor or Tax Consultant 99.25
Attorney 99.25
All other Professional classifications, including; Architect,
Chiropodist, Chiropractor, Dentist,
Electrolysist, Engineer, Music Teacher, Naturopath,
Optometrist, Osteopath, Physician, Podiatrist, Surgeon,
Surveyor, Veterinarian 99.25
Any person licensed by the State under Florida Basic Science
Law for practice of the healing arts 99.25
For Hire Cars 99.25
Gas Company 413.50
Importing, administrative office and/or representative 99.25
Insurance Agency 99.25
Each Solicitor 5.50
Insurance Adjuster 99.25
Insurance Company (each insurance company or association
operating a company office in the Village) 99.25
For each insurance company that transacts business or
engages in any interstate commerce, if such license tax
is not prohibited by Section 8, Article I of the U.S.
Constitution 99.25
For each agent operating from company offices located
within the Village 5.50
Investment Counsellor(Not a dealer in securities) 99.25
Investment and Securities Dealer 99.25
Where the dealer offers facilities to the general public for
dissemination of market information and quotations by use of
a quotation board, projection of ticker tape or similar means 220.50
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Laboratory, Clinical and Laundry Agency where no work
is done on premises, and laundromats 99.25
Laundry/Da Cleaning Services:
Plants (Where work is done on premises) 220.50
Agency(Where no work is done on premises,
includes laundromats 99.25
(f) Service Establishments:
Abstract and Title Company 99.25
Addressing, Mailing or Duplicating Service 99.25
Administrative Office (Where manufacture and delivery
of products and inventory is located entirely outside of
the Village) 99.25
Advertising Agency 99.25
Artist, Commercial 99.25
Auctioneer 550.00
For each sale of goods, wares, merchandise, or real estate 99.25
Banks, Savings & Loan Associations and Similar
Enterprises 248.06
Barbershop 99.25
Beauty Shop 99.25
Bookkeeping Service 99.25
Broker or Agent, Mercantile 99.25
Business Office, General (for any business establishment not
specifically covered in this section 99.25
Catering (where shop is located in Village) 99.25
Collection Agency 99.25
Detective Agency (including all types of private
investigative work):
Permitting 2 investigators or detectives 220.50
For each investigator or detective over 2, an additional 22.10
Dressmaking (Does not permit stock without Merchant's License 22.10
Electric Light& Power Company 413.50
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Employment Agency 99.25
Express Company (having place of business in the Village) 220.50
Exterminating Service(having place of business in the Village) 88.20
General Service Establishment. Each person engaged in any
other business not specifically listed in this section whereby
services are performed for the public in return for a
consideration 99.25
Loan Agency (not small loan company or pawnbroker) 99.25
Pawnbroker 413.50
Pharmacy (Permitting stand alone business or within 131.25
retail store)
Photographer/Photo Studio/Photofinisher(permits 99.25
blueprinting and photostating)
Private School (Schools, Colleges, or any other educational
or training services, studies or institutions operated for
profit):
For each School with more than 1 teacher 99.25
With only 1 teacher 33.00
Private School Leasing Temporary Facilities (whether
or not operated for profit, limited to 5 consecutive 1 year
licenses):
For each school having no more than 2 teachers 99.25
For each increment of 2 or less teachers 99.25
Public Stenographer/Court Reporter 33.00
Real Estate Broker or Agent 99.25
Each Salesperson connected therewith 5.50
Reducing Salon 99.25
Shoe Repair Shop 99.25
Small Loan Company (including all companies or agencies
licensed by the State of Florida as small loan business) 165.50
Tailor 99.25
Telephone Company 413.50
Travel Bureau/Ticket Office 99.25
limits when he deems it to be in the best interests of the Village.
(g) For each Vending Machine, wherever situated (permitting 27.60
cigarette and copier/fax machines, blood pressure machines or other medical machines).
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PASSED AND ADOPTED ON AN EMERGENCY BASIS ON THIS 2? DAY OF July
1998.
iL 614e-.2�
Mary R s Agosta, Mayor
ATTEST:
Barbara A. Fugazzi, CN4C
Village Clerk
APPROVED AS TO FORM:
Richard Sarafan, Village orney
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