Ord No 29-10-2054ORDINANCE NO: 29 -10 -2054
An Ordinance of the Mayor and City Commission of the City of South
Miami, Florida, modifying Chapter 13 of the City Code to substitute the
term Business Tax Receipt for occupational license tax to conform with the
term used in Chapter 205, F.S.; providing for severability, conflict and an
effective date
Whereas, the Florida Legislature has changed the name for an occupational license tax to
business tax receipt, and
Whereas, the City's code should also change the term so that it uses the same term
provided for by Florida Statutes.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA:
Section 1. Chapter 13, of the City Code, is amended as follows:
Sec. 13 -1. -License required.
(a) No person shall engage in or manage the businesses, occupations or professions
enumerated in this article, and required to be licensed by the city, without first having
paid the amount of license tax required for each separate location in the city, for the use
of the city, and having obtained a city business tax receipt license therefor. For the
purpose of this article, any person holding himself out to the public by sign, printed
matter, telephone directory classified section, city directory, post office box or otherwise,
regardless of whether such person actually transacts any business or practices a
profession or engages in an occupation shall be considered as engaging in business and
shall be liable for an business tax receip oeeupational license tw therefor, according to
the classification of the business so held out or advertised, as set forth herein.
(b) Professional practitioners are recognized professions regulated by state boards
requiring examination and certification. Professional licenses are individual licenses and
each person engaged in the practice of their profession, whether alone, in a partnership,
or as an employee of another person, partnership, corporation or professional association
shall obtain as business tax receipt ec�upati '' c.
Sec. 13 -2. - Term and duration of business tax receipt license; penalty for operation after
due date; grace period.
Any business tax receipt license issued under this chapter shall expire on the
thirtieth day of September of each year. No business tax receipt license shall be issued for
more than one (1) year. Those business tax receipts lieenses not renewed by October 1
shall be considered delinquent and subject to a delinquency penalty of ten (10) percent
for the month of October, plus an additional five- percent penalty for each month of
delinquency thereafter until paid, provided that the total delinquency penalty shall not
exceed twenty -five (25) percent of the business tax receip fee for
the delinquent establishment. A grace period of thirty (30) days will apply to any
business tax receipt eeeupati � �l —lion renewed prior to close of the regular business
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Ord. No. 29 -10 -2054
day on or before October 31, that is, such business tax receipt license renewals although
delinquent will not be not assessed a delinquency fee.
Sec. 13 -3. - Fractional business tax receipt licenses.
Unless otherwise provided, for each business tax receipt license obtained
between October I and April 1, the full tax for one (1) year shall be paid, and for each
business tax receipt license obtained from April 1 to September 30, one -half (' /s) the full
tax for one (1) year shall be paid.
Sec. 134. - Applications for business tax receipt lieenae.
Every person engaged in or managing any business, profession or occupation
referred to in this chapter in the city is required to procure a city business tax receipt
license as herein provided and shall, on or before October 1 of each year, and always
before engaging in any business, profession or occupation, file an application on the
prescribed form with the finance department, signed by an officer, partner or owner of the
business. All business tax receipt licenses shall be applied for and issued in the real name
of the applicant; in cases where the applicant has qualified under the laws of the state for
the use of a "fictitious name," the business tax receipt license, if issued, shall show the
real name, as well as the fictitious name of the applicant In such application, the
applicant shall set forth the name of the owner (if a firm, the names of all members of the
firm; if a corporation, the names of all officers of the corporation); the location of the
business; the full nature of the business; where the business tax receipt lip � is
based thereon; the value of stock carried or the number of seats, machines, employees,
gasoline pumps, rooms, or vehicles, etc., used, as the case may be; and such other
pertinent information as may be prescribed by the finance department.
Sec. 13 -5. - Misrepresentation of material fact.
Any business tax reeeipY license obtained under the provisions of this chapter,
upon a misrepresentation of a material fact, shall be deemed null and void, and the
licensee who has thereafter engaged in any business under such business tax receipt
license shall be subject to prosecution for doing business without a business tax receipt
license, to the same effect and degree as though no such business tax receipt license had
ever been issued.
Sec. 13 -6. - Value of stock carried.
Whenever in this chapter a business tax receipt license tax is based upon, or
determinable by, the "value of stock carried," the value of stock carried shall be the
wholesale cost value of all stock in trade and merchandise on hand as of the close of the
fiscal year of the licensee next preceding the start of the business tax receipt license
period in question. Where the business tax receipt license is not a renewal license or the
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Ord. No. 29 -10 -2054
licensee has not completed one (1) fiscal year, then the value of stock carried shall be the
cost value of all stock in trade and merchandise on hand as of the date of the
commencement of business. The true value of stock carried, as above defined, shall be
stated by the applicant for a license or for a renewal of a business tax receipt lieense. In
the event an applicant for a business tax receipt license -fails or refuses to state or set forth
the value of stock carried, as above defined, or sets forth such value inaccurately, the
finance department of the city shall fix and determine such value from any information in
his possession, and the value so fixed shall be used to determine the amount of the
business tax rece Reeffse tax due the city.
Sec. 13 -7. - Determination of classification.
In the event of a disagreement between an applicant and the city on the question
of proper classification of any business, occupation or profession for business tax receipt
license purposes, the finance department shall decide the proper classification, with the
right, in the applicant, to appeal from such decision to the city commission, whose
decision upon the point shall be final.
Sec. 13 -8. - Business tax receipt license to apply to one place of business.
All business tax receipts Iieenses provided for herein shall be issued for and
apply to only one (1) place of business within the city.
Sec. 13 -9. - Bills or notices for business tax receipt lieense tffl°.
It is hereby declared to be unnecessary for the city to send out bills or notices to
persons engaged in business in the city with respect to the payment or nonpayment of
business tax receipt I ee, se's ° ^.
Sec. 13 -10. - Exemptions to specified persons.
Exemption from the payment of the business tax receipt lioense-ax set forth
herein shall be allowed in such cases as are provided for in this chapter and in the
following cases, as provided for by the laws of the state:
(1) Disabled veterans of the Spanish American War, World War I, World
War II, Korean Conflict, Vietnam Conflict and widows of such deceased
veterans (exempted up to fifty dollars ($50.00) annually);
(2) Confirmed cripples, deaf and mute persons; invalids physically incapable
of manual labor; widows with minor dependents; persons sixty -five (65) years of
age or older;
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Ord. No. 29 -10 -2054
(3) Growers of farm and grove products, including products manufactured
therefrom (except intoxicating liquors, wine and beer);
(4) Organizations issued State of Florida Nonprofit Organization
Certificates; and
(5) Other organizations so approved by the city commission.
Sec. 13 -11. - Posting of business tax receipt license.
Every business tax receipt license shall be posted in a conspicuous place in the
place of business for which it is issued, and the holder of such business tax receipt license
shall exhibit same to the city license inspector, his deputy, or any police officer upon
being requested to do so by any of them.
Sec. 13 -12. - Transfer of business tax receipt license; location; fees.
Business tax receipts Licenses may be transferred from one (1) location to
another, provided that the business tax receipts licences are presented to the finance
department for the approval of such transfer, and provided further that such business tax
receipt license is subject to revocation under section 13 -16, as determined by the director
of building, zoning and community development where any question of zoning arises,
and provided further that the licensee shall pay for such transfer a fee in the amount of
ten (10) percent of the annual business tax receipt lieas- tax, but not less than three
dollars ($3.00) nor more than twenty -five dollars ($25.00).
Sec. 13 -13. - Change of ownership; requirements; fees.
Business tax receipts Licenses issued by the city may be transferred with the
approval of the finance director (except in the case of alcoholic beverage licenses, which
shall require approval of the building, zoning and community development department)
with the businesses for which they were taken out, except as otherwise provided by law,
when there is a bona fide sale and transfer of the property used and employed in the
business as stock in trade, and not otherwise, subject, however, to the following
conditions:
(1) The seller of the business shall present the business tax receipt license to
the finance department with an endorsement on the reverse side thereof,
assigning all right, title and interest to the purchaser;
(2) The purchaser shall produce a properly execute instrument showing the
transfer of stock of goods and of the lease or deed to the property;
(3) The purchaser shall file an application for a business tax receipt license,
and shall qualify in all respects, as provided by law and by the ordinances of the
city, as an applicant for a business tax receipt license, as if he or she had applied
for the business tax receipt license in the first instance; and
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Ord. No. 29 -10 -2054
(4) A fee shall be paid to the finance department in connection with such
transfer, based on ten (10) percent of the annual business tax receipt heerise-tax,
but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00).
Sec. 13 -14. - Lease department business tax receipt license required.
Every person operating what is commonly known as "lease department" in any
store shall pay a business tax receipt heense for the operation of each department so
leased according to the proper classification of the business or occupation as set forth
therein.
Sec. 13 -15. - Termination of business tax receipt lieense on notice of bankruptcy.
When any person engaged in mercantile or other business in the city shall make
an assignment for the benefit of creditors, or when any such person shall be adjudicated a
voluntary or an involuntary bankrupt or declared insolvent, any business tax receipt
)ieense theretofore issued, authorizing such person to do business in the city, shall
immediately be terminated and shall, upon such assignment for the benefit of creditors or
upon such adjudication in bankruptcy, immediately become null and void.
Sec. 13 -16. - Revocation for violation of the land development code or ordinances.
The business tax receipt license of any person for the operation of any business
may be revoked by the city manager at any time, upon notice of violation of any of the
provisions of the land development code or ordinances of the city; applicable provisions
of the county code; laws of the state; violation of the terms and conditions of any
development permit, covenant, public restriction or waiver; or for any other good and
sufficient reason. In the event that an appeal is filed by any person under section 13 -27,
the city manager may stop or suspend any construction authorized by the waiver until a
decision has been made on the appeal. In the event the city manager should determine
that the suspension of the construction could cause imminent peril to life or property, the
city manager may permit the construction to continue upon such conditions and
limitations; including furnishing of an appropriate bond, as may be deemed proper under
the circumstances.
Sec. 13 -17. - Reissuance of business tax receipt license; payment of debts due city
prerequisite.
Any person being delinquent in the payment of any assessment, taxes, fees or any
moneys due unto the city shall, as a prerequisite to the reissuance of an business tax
receipt eeeupatianal- license, be required to pay any assessment, taxes, fees or sums of
money of any nature whatsoever due unto the city before the aforesaid business tax
receipt eeetipatienal heensee will be reissued by the authorities of the city. This
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Ord. No. 29 -10 -2054
requirement shall pertain to any assessment, tax, fee or charge due for services rendered
the premises occupied by such business or any fee, tax or assessment or charge of
whatever nature required for services rendered the aforesaid business location, but the
same shall not impair any obligation on the part of the property owner to pay any sums
due onto the city by virtue of fees, assessments, taxes or charges in this section shall be
deemed to require the good standing of any business within the city limits prior to its
being qualified to conducting business therein.
Sec. 13 -18. - Regulatory provisions remain in effect.
Unless otherwise herein specifically excepted, changed or differentiated, all
qualifying or regulatory provisions of the city applicable to or affecting any of the
businesses, operations, occupations or classifications covered by this chapter shall be and
remain in full force and effect.
Sec. 13 -19. - Business tax receipts Wises to conform to zoning and building regulations.
Where any question of zoning arises, no business tax receipt lieense shall be
issued hereunder for any business, occupation or profession until the location thereof
shall have first been approved by the director of building, zoning and community
development.
Sec. 13 -20. - Authority of finance department to promulgate rules.
The finance department may make such rules and regulations, not inconsistent
with this chapter, as may be necessary or proper for the enforcement of the provisions
hereof.
Sec. 13 -21. - Business tax receipt Lieense fee a debt.
The amount of any business tax receipt l;eense ' x penalty imposed by the
provisions of this chapter is hereby declared to be a debt due to the city, and any person
carrying on any business without first having procured a business tax receipt lieense from
the city so to do shall be liable to the city for the amount of such business tax receipt
lieeft„c —ta) recoverable in any court of competent jurisdiction.
Sec. 13 -22. - Replacing lost or destroyed business tax receipt lieenses; fee.
For the purpose of replacing any mutilated, destroyed or lost license certificate
receipt relating to any business tax receipt eceup °a _mm_' 19_x. ^: granted by the city, the
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Ord. No. 29 -10 -2054
finance department is hereby authorized and empowered to cause to be executed and
delivered an appropriate duplicate license certificate or receipt, upon the submission of
evidence satisfactory to the finance department that the original certificate or receipt was
mutilated, destroyed or lost, and upon the holder of such original furnishing the city with
indemnity satisfactory to such collector, and upon the payment to the city by the holder of
the sum of one dollar ($1.00) for each duplicate license certificate or receipt executed and
delivered hereunder.
Sec. 1.3 -23.- Reciprocity.
Any person who has obtained a license by or through examination in any other
city in the county, which has requirements similar to those in this code with respect to the
issuance and granting of licenses for the several businesses or occupations, may, if
approved by the examining board and without the formality of an examination, be
granted a certificate or license by reciprocity, upon the payment of the business tax
receipt eoeupational license tax 0 charges applicable to such business or occupation.
Sec. 13 -24. - Schedule of business tax receipts lieeftse taxes.
The various businesses, occupations and professions within the city are hereby
classified for the purpose of this section and assessments of business tax receipts lieense
taxes therefor are hereby fixed per annum, unless otherwise provided, as set forth in the
schedule attached to Ordinance No. 1796 and made a part hereof, and entitled "Schedule
of License Taxes," including all subsequent amendments thereto.
Sec. 13 -25. - Failure to obtain business tax receipt lieense; delinquencies; additional
penalties.
(a) Any person engaging in or managing any business, occupation or profession
without ever having first obtained a business tax receipt , as
required hereunder, shall be subject to a penalty of twenty -five (25) percent of the
business tax receipt license determined to be due, in addition to a two hundred fifty dollar
penalty if an business tax receipt eeeupatie..°'nso is not applied for within one
hundred fifty (150) days of notice.
(b) Enforcement procedures for new business tax receipt eecapatien,.', licenses may
commence upon the city becoming aware of any person engaging in or managing any
business, occupation or profession without first obtaining a business tax receipt leeal
eeeupatietzal license.
(c) Business tax receipts Oeeupa&nal lieenses shall be considered delinquent
immediately on October 1 of every year. Fines for delinquent business tax receipts
teem° licenses shall be assessed per section 13 -2; in addition, those licenses not
renewed by January 31 shall be subject to a two- hundred - fifty- dollar penalty per business
tax receipt eseupatlen ^'m o.
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Ord. No. 29 -10 -2054
Sec. 13 -26. -Penalties.
Any person convicted for violating any of the terms of this chapter shall, upon
conviction thereof in a Metrepelita}} Miami -Dade County Court, be sentenced to pay a
fine not exceeding the sum of five hundred dollars ($500.00) or serve a term not to
exceed sixty (60) days, or both such fine and sentence, in the discretion of the inetre
judge. Each day's violation of any of the terms of this chapter shall be deemed and
considered, and is hereby specially declared to be, a separate and distinct violation of the
terms of this chapter, and punishable as such.
Sec. 13 -27. - Appeals.
(a) An appeal to the city commission may be filed with the city clerk upon a form
prescribed by the city clerk. An appeal must be filed within thirty (30) days of the action
taken which is the subject of the appeal. An appeal may be filed by any aggrieved
person(s).
(b) An appeal stays all proceedings in furtherance of the action appealed from,
unless the officer from whom the appeal is taken or the city manager certifies to the city
commission, after notice of appeal has been filed with him, that because of the facts
stated in the certificate a stay would, in the officer's or the city manager's opinion, cause
imminent peril to life or property, or that because the violation charged is transitory in
nature a stay would seriously interfere with enforcement of this chapter.
(c) If certification occurs in accordance with subsection (b) above, proceedings may
not be stayed, except by a restraining order, which may be granted by the city
commission or by a court of record on application, on notice to the officer from whom
the appeal is taken, or the city manager and on due cause shown.
(d) The city commission shall hear and enter a decision on all appeals within sixty
(60) days of the date of filing such appeal, and shall provide due notice of the appeal to
the parties.
(e) The city commission may reverse, affirm or modify any order, requirement,
decision or determination appealed from, and shall make any order, requirement, decision
or determination that, in the city commission's opinion, ought to be made in the
circumstances.
(f) When practical difficulties or unnecessary hardships would result from carrying
out the strict letter of a provision, the city commission may, in passing upon appeals, vary
or modify any regulation or provision of this chapter relating to business tax receipts
so that the spirit of this chapter is observed, public safety and
welfare secured, and substantial justice done.
(g) The city commission shall not be required to hear an appeal or application
previously denied if it finds that there has been no substantial change in conditions or
circumstances bearing on the appeal or application.
Sec. 13 -28. - Notice of violation; right to appeal; order to cease and desist business.
Whenever the city manager determines that there is a violation of any provision
of this chapter or any other applicable rule or regulation, the city manager shall give
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Ord. No. 29 -10 -2054
notice of such violation to the person or persons who are responsible for either obtaining
the required business tax receipt eeoupa4eftal- Iieense, and/or the required business tax
receipt renewal. Such notice of violation shall:
(1) Be in accordance with the provisions set forth in Chapter 162 of Florida
Statutes;
(2) Inform the person to whom it is directed of his or her right to apply for
an appeal hearing before the city commission; and
(3) Instruct the responsible person(s) identified in the violation to
immediately cease and desist all business, occupational, or professional activities
on the premises.
Sec. 13 -29. - Duties of city attorney.
The city attorney, upon complaint of the city manager, or upon his or her own
initiative, shall institute appropriate action to restrain, prevent, enjoin, abate or correct
any and all violations under this chapter, and to take such other legal action as may be
necessary to carry out the terms and provisions of this chapter.
Sec. 13 -30. - Recovery of attorneys' fees; court costs; administrative costs; penalty.
Any person, who engages in any business, occupation or profession covered by
this chapter, who does not pay the required business tax receipt fee occupational - license
tax within one hundred fifty (150) days after the initial notice of tax due, and who does
not obtain the required business tax receipt eeeupatienal-lieense is subject to civil actions
and penalties, including court costs, reasonable attorneys' fees, administrative costs
incurred as a result of collection efforts, and a penalty up to two hundred fifty dollars
($250.00).
Section 2. If any word, phrase, clause, section or subsection of this Ordinance is
ruled invalid or unconstitutional by a court of competent jurisdiction, the invalidity thereof shall
not affect the validity of the remaining portions of this Ordinance.
Section 3. All sections or parts of sections of the City's Code of Ordinances, or
Resolutions that conflict with this Ordinance are repealed, but only to the extent of the conflict.
Section 4. This Ordinance shall take effect immediately upon adoption.
PASSED AND ADOPTED this 21" day of September, 2010.
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Ord. No. 29 -10 -2054
ATTEST:
�
' (Cvne 0
4TYCLERK
I" Reading — 9/7/10
2 °d Reading — 9/21/10
COMMISSION VOTE:
READ �Dr ROVED ASS OR7M Mayor Stoddard:
7i
Vice Mayor Newman:
Commissioner Beasley:
I Y ATTORNEY Commissioner Harris:
Commissioner Palmer:
Page 10 of 10
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