O-650-05 ORDINANCE NO. 650-05
AN ORDINANCE OF MIAMI 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 CONFLICTS, PROVIDING FOR
SEVERABILITY;AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Chapter 205 of the Florida Statutes allows for municipalities that meet certain
criteria, to increase the occupational license taxes up to a maximum of 5% every other year; and
WHEREAS, Miami Shores Village has not raised the occupational license tax rates since the
2003-2004 fiscal year; and
WHEREAS, In order to comply with the Provisions outlined in Chapter 205 of the Statutes,
licenses must be available for sale by August 1 s of each year;
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF MIAMI SHORES VILLAGE,
FLORIDA:
SECTION 1. That 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......................................................................... 38.20
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
aregiven or presented.................................................................................................... 127.57
(b) The renting of living accommodations:
Apartment Houses, Hotels and Motels, renting furnished or unfurnished:
Hotels and Motels:
1 to 10 rooms...................................................................................................... 38.20
11 to 25 rooms ................................................................................................... 96.00
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Apartments:
For 1 to 4 rental units.......................................................................................... 128.00
For each additional 1 to 4 rental units ............................................................. 32.00
"Rooms"shall not include lobbies, outer screened porches,
bathrooms or closets.
All other dwelling units, including single-family dwelling units .............................. 44.62
(c) Merchants and dealers:
Alcoholic Beverage Business Establishment(Permitting.......................................... 151.20
stand alone business or within retail store)
Arms (including pistols, rifles, shot guns and firearms).................................................. 96.00
Automobile Dealer(permitting agency for sale of new automobiles, airplanes
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 .............................................................254.00
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
orbakeries)..................................................................................................................... 127.57
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 ............................................................. 127.57
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 %2 ton capacity or more):
Alone or in connection with any other business .............................................................287.18
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................................................. 105.00
Over$5,000.00, per each additional $1,000.00 or major fraction thereof...................... 2.73
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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............................................................................. 96.00
For each additional seat over 25.................................................................................... .55
Printing and/or Publishing Establishment................................................................. 96.00
(d) 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...................................................................... 114.87
Attorney.......................................................................................................................... 114.87
All other Professional classifications, including;Architect, Chiropodist, Chiropractor,
Dentist, Electrolysist, Engineer, Music Teacher, Naturopath, Optometrist, Osteopath,
Physician, Podiatrist, Surgeon, Surveyor, Veterinarian .................................................. 114.87
Any person licensed by the State under Florida Basic Science
Law for practice of the healing arts................................................................................. 114.87
ForHire Cars ................................................................................................................ 114.87
GasCompany................................................................................................................478.48
Importing, administrative office and/or representative .................................................. 114.87
InsuranceAgency......................................................................................................... 114.87
EachSolicitor.................................................................................................................. 6.30
InsuranceAdjuster........................................................................................................ 114.87
Insurance Company(each insurance company or association
operating a company office in the Village)...................................................................... 114.87
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 .................................................................................................................... 114.87
For each agent operating from company offices located within the Village ................... 6.30
Investment Counselor(Not a dealer in securities)....................................................... 114.87
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Investment and Securities Dealer............................................................................... 114.87
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.........................................254.00
Laboratory/Clinical ....................................................................................................... 114.87
Laundry/Dry Cleaninsa Services:
Plants (Where work is done on premises) .........................................................254.00
Agency(Where no work is done on premises,
includes laundromats.......................................................................................... 114.87
(e) Service Establishments:
Abstract and Title Company ........................................................................................ 114.87
Addressing, Mailing or Duplicating Service............................................................... 114.87
Administrative Office (Where manufacture and delivery of products
and inventory is located entirely outside of the Village).................................................. 114.87
AdvertisingAgency....................................................................................................... 114.87
Artist, Commercial........................................................................................................ 114.87
Auctioneer ....................................................................................................................636.30
For each sale of goods,wares, merchandise, or real estate.......................................... 114.87
Banks,Savings & Loan Associations and Similar
Enterprises ...............................................................................................................287.18
Barbershop ................................................................................................................... 114.87
BeautyShop.................................................................................................................. 114.87
BookkeepingService .................................................................................................. 114.87
Broker or Agent, Mercantile......................................................................................... 114.87
Business Office, General (for any business establishment not specifically
covered in this section) ................................................................................................. 114.87
Catering (where shop is located in Village).................................................................... 114.87
CollectionAgency ....................................................................................................... 114.87
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Detective Agency(including all types of private investigative work):
Permitting 2 investigators or detectives .....................................................................254.00
For each investigator or detective over 2, an additional ........................................... 25.58
Dressmaking (Does not permit stock without Merchant's License ............................... 114.87
Electric Light& Power Company................................................................................478.48
EmploymentAgency..................................................................................................... 114.87
Express Company(having place of business in the Village) .......................................254.00
Exterminating Service (having place of business in the Village) ................................. 102.09
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 ........................................................................................... 114.87
Loan Agency(not small loan company or pawnbroker) ............................................... 114.87
Pawnbroker ..................................................................................................................472.50
Pharmacy(Permitting stand alone business or within retail store) ............................... 151.20
Photographer/Photo Studio/Photofinisher(permits blueprinting and ....................... 114.87
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..................................................................... 114.87
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 .......................................................... 114.87
For each increment of 2 or less teachers ...................................................................... 38.20
Public Stenographer/Court Reporter ......................................................................... 114.87
Real Estate Broker or Agent........................................................................................ 114.87
Each Salesperson connected therewith ......................................................................... 6.30
ReducingSalon ............................................................................................................ 114.87
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ShoeRepair Shop ...................................................................................................... 114.87
Small Loan Company(including all companies or agencies licensed by
the State of Florida as small loan business) ................................................................. 191.41
Tailor.............................................................................................................................. 114.87
TelephoneCompany ...................................................................................................478.48
Travel Bureau/Ticket Office.......................................................................................... 114.87
(g) For each Vending Machine,wherever situated (permitting ................................................. 31.97
cigarette and copier/fax machines, blood pressure machines or other medical machines).
SECTION 2. All ordinances or parts of ordinances in conflict herewith or inconsistent
herewith, are hereby repealed, but only insofar as such ordinances may be inconsistent or in
conflict with this Ordinance.
SECTION 3. If any section, sentence, clause or phrase of this Ordinance is held to be
invalid or unconstitutional by any court of competent jurisdiction, then said holding shall in no way
effect the validity of the remaining portions of this Ordinance, which shall be deemed to be
severable therefrom.
SECTION 4. This Ordinance shall become effective October 1, 2005.
APPROVED ON FIRST READING THIS 5th DAY OF July , 2005.
PASSED AND ADOPTED ON SECOND AND FINAL READINQvTHIS 19th DAY OF July ,
2005.
Al D vis, Mayor
ATTEST:
A"�W c
Barbara A. Estep, CMC
Village Clerk
APPROVED AS TO FORM:
Richard Sarafan,Village Attney
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