33M
ORDINANCE NO:
2 An Ordinance of the Mayor and City Commission of the City of South
3 Miami, Florida, modifying Chapter 13 of the City Code to substitute the
4 term Business Tax Receipt for occupational license tax to conform with the
5 term used in Chapter 205, F.S.; providing for'severability, conflict and an
6 effective date
7 Whereas, the Florida Legislature has changed the name for an occupational license tax to
8 business tax receipt, and
9 Whereas, the City's code should also change the tern so that it uses the same tern
10 provided for by Florida Statutes.
11 NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
12 COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA:
13 Section 1. Chapter 13, of the City Code, is amended as follows:
14 Sec. 13 -1. -License required
15 (a) No person shall engage in or manage the businesses, occupations or professions
16 enumerated in this article, and required to be licensed by the city, without first having
17 paid the amount of license tax required for each separate location in the city, for the use
1.8 of the city, and having obtained a city business tax receipt license therefor. For the
19 purpose of this article, any person holding himself out to the public by sign, printed
20 matter, telephone directory classified section, city directory, post office box or otherwise,
21 regardless of whether such person actually transacts any business or practices a
22 profession or engages in an occupation shall be considered as engaging in business and
23 shall be liable for an business tax receipt therefor, according to
24 the classification of the business so held out or advertised, as set forth herein.
25
26 (b) Professional practitioners are recognized professions regulated by state boards
27 requiring examination and certification. Professional licenses are individual licenses and
28 each person engaged in the practice of their profession, whether alone, in a partnership,
29 or as an employee of another person, partnership, corporation or professional association
30 shall obtain art business tax receipt eeeupat ..' -. -as .
31
32 Sec. 13 -2. - Tern and duration of business tax receipt license; penalty for operation after
33 due date; grace period.
34 Any business tax receipt license issued under this chapter shall expire on the
35 thirtieth day of September of each year. No business tax receipt license shall be issued for
36 more than one (1) year. Those business tax receipts licenses not renewed by October 1
37 shall be considered delinquent and subject to a delinquency penalty of ten (10) percent
38 for the month of October, plus an additional five- percent penalty for each month of
39 delinquency thereafter until paid, provided that the total delinquency penalty shall not
40 exceed twenty-five (25) percent of the business tax receipt oeeup^ti^� o..al4i6ease fee for
41 the delinquent establishment. A grace period of thirty (30) days will apply to any
42 business tax receipt eeeup ie ^se renewed prior to close of the regular business
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day on or before October 31, that is, such business tax receipt lieense 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 1 and April 1, the full tax for one (1) year shall be paid, and for each
business tax receipt lieense obtained from April I to September 30, one -half (' /z) the full
tax for one (1) year shall be paid.
Sec. 13 -4. - Applications for business tax receipt lase.
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
lieense 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 lieense, 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 ll 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.
26 Sec. 13 -5. - Misrepresentation of material fact
27 Any business tax receipt license obtained under the provisions of this chapter,
28 upon a misrepresentation of a material fact, shall be deemed null and void, and the
29 licensee who has thereafter engaged in any business under such business tax receipt
30 license shall be subject to prosecution for doing business without a business tax receipt
31 license, to the same effect and degree as though no such business tax receipt license had
32 ever been issued.
33
34 Sec. 13 -6. - Value of stock carried
35 Whenever in this chapter a business tax receipt lieense —tax is based upon, or
36 determinable by, the 'value of stock carried," the value of stock carried shall be the
37 wholesale cost value of all stock in trade and merchandise on hand as of the close of the
38 fiscal year of the licensee next preceding the start of the business tax receipt lieense
39 period in question. Where the business tax receipt license is not a renewal license or the
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I licensee has not completed one (1) fiscal year, then the value of stock carried shall be the
2 cost value of all stock in trade and merchandise on hand as of the date of the
3 commencement of business. The true value of stock carried, as above defined, shall be
4 stated by the applicant for a license or for a renewal of a business tax receipt license. In
5 the event an applicant for a business tax receipt license-fails or refuses to state or set forth
6 the value of stock carried, as above defined, or sets forth such value inaccurately, the
7 finance department of the city shall fix and determine such value from any information in
8 his possession, and the value so fixed shall be used to determine the amount of the
9 business tax receipt lieense -tom due the city.
11 Sec. 3 -7. - Determination of classification.
12 in the event of a disagreement between an applicant and the city on the question
13 of proper classification of any business, occupation or profession for business tax receipt
14 license purposes, the finance department shall decide the proper classification, with the
15 right, in the applicant, to appeal from such decision to the city commission, whose
16 decision upon the point shall be final.
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Sec. 13 -8, - Business tax receipt L- ieense to apply to one place of business.
All business tax receipts heenses 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 license tw .
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 lieense twEes.
Sec. 13 -10. -Exemptions to specified persons.
Exemption from the payment of the business tax receipt liee-� 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 11, 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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1 (3) Growers of farm and grove products, including products manufactured
2 therefrom (except intoxicating liquors, wine and beer);
3 (4) Organizations issued State of Florida Nonprofit Organization
4 Certificates; and
5 (5) Other organizations so approved by the city commission.
6
7 Sec. 13 -11. - Posting of business tax receipt license.
8 Every business tax receipt license shall be posted in a conspicuous place in the
9 place of business for which it is issued, and the holder of such business tax receipt lieense
10 shall exhibit same to the city license inspector, his deputy, or any police officer upon
11 being requested to do so by any of them.
12
13 Sec. 13 -12. - Transfer of business tax receipt license; location; fees.
14 Business tax receipts Licenses may be transferred from one (1) location to
15 another, provided that the business tax receipts licenses are presented to the finance
16 department for the approval of such transfer, and provided further that such business tax
17 recei t license is subject to revocation under section 13 -16, as determined by the director
18 of building, zoning and community development where any question of zoning arises,
19 and provided further that the licensee shall pay for such transfer a fee in the amount of
20 ten (10) percent of the annual business tax receipt lieenset& , but not less than three
21 dollars ($3.00) nor more than twenty -five dollars ($25.00).
22
23 Sec. 13 -13. - Change of ownership; requirements; fees
24 Business tax receipts hieenses issued by the city may be transferred with the
25 approval of the finance director (except in the case of alcoholic beverage licenses, which
26 shall require approval of the building, zoning and community development department)
27 with the businesses for which they were taken out, except as otherwise provided by law,
28 when there is a bona fide sale and transfer of the property used and employed in the
29 business as stock in trade, and not otherwise, subject, however, to the following
30 conditions:
31 (1) The seller of the business shall present the business tax receipt lieense to
32 the finance department with an endorsement on the reverse side thereof,
33 assigning all right, title and interest to the purchaser;
34 (2) The purchaser shall produce a properly execute instrument showing the
35 transfer of stock of goods and of the lease or deed to the property;
36 (3) The purchaser shall file an application for a business tax receipt lieeffse,
37 and shall qualify in all respects, as provided by law and by the ordinances of the
38 city, as an applicant for a business tax receipt license, as if he or she had applied
39 for the business tax receipt license in the first instance; and
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(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 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 lieense required.
Every person operating what is commonly known as "lease department" in any
store shall pay a business tax receipt lieense 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 license 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
license 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 lieense 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. hr 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 lieense; 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 eeeupatienal4ieewse, 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 eeeupatiena. =Heense will be reissued by the authorities of the city. This
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I requirement shall pertain to any assessment, tax, fee or charge due for services rendered
2 the premises occupied by such business or any fee, tax or assessment or charge of
3 whatever nature required for services rendered the aforesaid business location, but the
4 same shall not impair any obligation on the part of the property owner to pay any sums
5 due onto the city by virtue of fees, assessments, taxes or charges in this section shall be
6 deemed to require the good standing of any business within the city limits prior to its
7 being qualified to conducting business therein.
9 Sec. 13 -18. - Regulatory provisions remain in effect.
10 Unless otherwise herein specifically excepted, changed or differentiated, all
11 qualifying or regulatory provisions of the city applicable to or affecting any of the
12 businesses, operations, occupations or classifications covered by this chapter shall be and
13 remain in full force and effect.
14
15 Sec. 1.3 -19. - Business tax receipts Licenses to conform to zoning and building regulations.
16 Where any question of zoning arises, no business tax receipt lieense shall be
17 issued hereunder for any business, occupation or profession until the location thereof
18 shall have first been approved by the director of building, zoning and coramunity
19 development.
20
21 Sec. 13 -20. - Authority of finance department to promulgate rules.
22 The finance department may make such rules and regulations, not inconsistent
23 with this chapter, as may be necessary or proper for the enforcement of the provisions
24 hereof.
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26 Sec. 13 -21. - Business tax receipt Weense fee a debt.
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The amount of any business tax receipt lieense aw 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 license from
the city so to do shall be liable to the city for the amount of such business tax receipt
recoverable in any court of competent jurisdiction.
Sec. 13 -22. - Replacing lost or destroyed business tax receipt licenses; fee.
For the purpose of replacing any mutilated, destroyed or lost license certificate
receipt relating to any business tax receipt oend 1 ---se granted by the city, the
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I finance department is hereby authorized and empowered to cause to be executed and
2 delivered an appropriate duplicate license certificate or receipt, upon the submission of
3 evidence satisfactory to the finance department that the original certificate or receipt was
4 mutilated, destroyed or lost, and upon the holder of such original furnishing the city with
5 indemnity satisfactory to such collector, and upon the payment to the city by the holder of
6 the sum of one dollar ($1.00) for each duplicate license certificate or receipt executed and
7 delivered hereunder.
8
9 Sec. 13 -23. - Reciprocity
10 Any person who has obtained a license by or through examination in any other
11 city in the county, which has requirements similar to those in this code with respect to the
12 issuance and granting of licenses for the several businesses or occupations, may, if.
13 approved by the examining board and without the formality of an examination, be
14 granted a certificate or license by reciprocity, upon the payment of the business tax
15 receipt charges applicable to such business or occupation.
16
17 Sec. 13 -24. - Schedule of business tax receipts Isease4a*es.
18 The various businesses, occupations and professions within the city are hereby
19 classified for the purpose of this section and assessments of business tax receipts license
20 taxes therefor are hereby fixed per annum, unless otherwise provided, as set forth in the
21 schedule attached to Ordinance No. 1796 and made a part hereof, and entitled "Schedule
22 of License Taxes," including all subsequent amendments thereto.
23
24 Sec. 13 -25. - Failure to obtain business tax receipt license; delinquencies; additional
25 penalties.
26 (a) Any person engaging in or managing any business, occupation or profession
27 without ever having first obtained a business tax receipt local eeetipation lieense, as
28 required hereunder, shall be subject to a penalty of twenty-five (25) percent of the
29 business tax receipt 1ieef:e. determined to be due, in addition to a two hundred fifty dollar
30 penalty if an business tax receipt eeeupatienal lieense is not applied for within one
31 hundred fifty (150) days of notice.
32 (b) Enforcement procedures for new business tax receipt eeeupatie..nl4ieenses may
33 commence upon the city becoming aware of any person engaging in or managing any
34 business, occupation or profession without first obtaining a business tax receipt leeal
35 eeeupa'onallieense.
36 (c) Business tax receipts Occupational licenses shall be considered delinquent
37 immediately on October I of every year. Fines for delinquent business tax receipts
38 eeeupatienal— licenses shall be assessed per section 13 -2; in addition, those licenses not
39 renewed by January 31 shall be subject to a two - hundred- fifty- dollar penalty per business
40 tax receipt eecupa_�.
Z
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Sec, 13 -26. - Penalties.
Any person convicted for violating any of the terms of this chapter shall, upon
conviction thereof in a Metrepohtan 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 metre
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
terns 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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notice of such violation to the person or persons who are responsible for either obtaining
the required business tax receipt eeeupationa �aa' —lieense and/or the required business tax
receipt eeeupa4o ^'a&e 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.
12 Sec. 13 -29. - Duties of city attorney
13 The city attorney, upon complaint of the city manager, or upon his or her own
14 initiative, shall institute appropriate action to restrain, prevent, enjoin, abate or correct
15 any and all violations under this chapter, and to take such other legal action as may be
16 necessary to carry out the terms and provisions of this chapter.
17
18 Sec. 13 -30. - Recovery of attorneys' fees; court costs; administrative costs; penalty.
19 Any person, who engages in any business, occupation or profession covered by
20 this chapter, who does not pay the required business tax receipt fee eecupatien l license
21 tax within one hundred fifty (150) days after the initial notice of tax due, and who does.
22 not obtain the required business tax receipt eceupational liEexse is subject to civil actions
23 and penalties, including court costs, reasonable attorneys' fees, administrative costs
24 incurred as a result of collection efforts, and a penalty up to two hundred fifty dollars
25 ($250.00).
26 Section 2. If any word, phrase, clause, section or subsection of this Ordinance is
27 ruled invalid or unconstitutional by a court of competent jurisdiction, the invalidity thereof shall
28 not affect the validity of the remaining portions of this Ordinance.
29 Section 3. All sections or parts of sections of the City's Code of Ordinances, or
30 Resolutions that conflict with this Ordinance are repealed, but only to the extent of the conflict.
31 Section 4. This Ordinance shall take effect immediately upon adoption.
32
33 PASSED AND ADOPTED this day of 2010.
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ATTEST:
CITY CLERK
READ AND APPROVED AS TO FORM
CITY ATTORNEY
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MAYOR
1" Reading —
2 "d Reading—
COMMISSION VOTE:
Mayor Stoddard:
Vice Mayor Newman:
Commissioner Beasley:
Commissioner Harris:
Commissioner Palmer: