Ord. No. 12-01-1743ORDINANCE NO.12-01-1743
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF SOUTH MIAMI,FLORIDA RELATING TO;THE
AMENDMENT OF SECTION 13-24 OF THE CITY'S CODE OF
ORDINANCES "SCHEDULE OF LICENSE TAXES"BY INCREASING
LICENSE TAX RATES PURSUANT TO CHAPTER 205 OF THE
FLORIDA STATUTES;PROVIDING FOR SEVERABILITY;
PROVIDING FOR ORDINANCES IN CONFLICT;AND PROVIDING
AN EFFECTIVE DATE.
WHEREAS,on September 19,1995 theCity Commission of theCity of South
Miami adopted Ordinance No.14-95-1587 including a "SCHEDULE OF LICENSE
TAXES"regulating the classification of businesses,professions and occupations and
establishing rate structures for Occupational License Taxes;and,
WHEREAS,Chapter 205 of the Florida Statutes provides that municipalities and
counties may,every other year,increase by ordinance the rates of local occupational
licensetaxesbyupto5percent;and,
WHEREAS,The Mayor and City Commission desire to amend the "SCHEDULE
OF LICENSE TAXES"by increasing all occupational license tax rates by5 (five)
percent.
NOW,THEREFORE,BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OFSOUTH MIAMI,FLORIDA:
Section 1.Article I,Chapter 13,Section 13-24 of the City's Code of Ordinances is
amended by increasing all rates included in the "SCHEDULE OF LICENSE TAXES"by
5 (five)percent as indicated in the amended "SCHEDULE OF LICENSE TAXES"
attached to this ordinance.
Section 2.If any section,clause,sentence or phrase of this ordinance is for any
reason held invalid or unconstitutional bya court of competent jurisdiction,the holding
shall notaffectthe validity ofthe remaining portions ofthis ordinance.
Additions shown by underlining and deletions shown by ovorstriking.
Page 2 of Ord.No.12-01-1743
Section3.All ordinances orparts of ordinances in conflict withthe provisions
of this ordinance are repealed.
Section 4.This ordinance shall take effect on October 1st'2001.
PASSED AND ADOPTED this IStrday of May ,2001.
ATTEST:
CITY CLERK
1st Reading-May 1,2001
2nd Reading-May 15,2001
READ AND APPROVED AS TO FORM:
•SfatJS',
ATTORNEY M^
APPROVED:
MAYOR
COMMISSION VOTE:
Mayor Robaina:
Vice Mayor Feliu:
Commissioner Russell:
Commissioner Bethel:
Commissioner Wiscombe:
Additionsshownbyunderlininganddeletionsshownbyoverstriking.
4-0
Yea
Yea
Yea
Yea
Not present
CITY OF SOUTH MIAMI CITY MANAGER'S OFFICE
TO:Mayor and City Commission ^DATE:4/24/01
toFROM:Charles D.Scurr //It J <^AGENDA ITEM #
City Manager (yA&S*^RE:Occupational License Taxes
REQUEST
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH
MIAMI,FLORIDARELATINGTOTHE AMENDMENT OFSECTION13-24OFTHE
CITY'S CODE OF ORDINANCES "SCHEDULE OF LICENSE TAXES"BY INCREASING
TAX RATES PURSUANT TO CHAPTER 205 OF THE FLORIDA STATUTES;PROVIDING
FORSEVERABILITY;PROVIDINGFORORDINANCESINCONFLICT;AND
PROVIDING AN EFFECTIVE DATE.
BACKGROUND AND ANALYSIS
Chapter 205 ofthe Florida Statutes allows municipalities to increase Occupational License tax
rates every other year.During 1995 the City Commission appointed several representatives of
the of thelocal business community and established anEquityStudy Commission which
recommendeda"SCHEDULEOFLICENSETAXES".OnSeptember19,1995theCity
Commission adopted an ordinance including license taxes consistent with the recommendations
of theEquityStudyCommission.
The City has experienced increased costs inthe processing of license applications and collection
of yearly fees.Inthe past Code Enforcement did a once a year Occupational License sweep.
Nowthisis continuous operation carried out jointly bythe Building and Finance Departments.
This has proven tobea very effective tool in the enforcement of the City's Occupational License
ordinance.
This ordinance proposes the5%increase across the board allowed under Chapter 205 ofthe
Florida Statutes.The average fee increase for businesses would be $10.11 peryearand would
notresultinanyunduehardship.
RECOMMENDATION
Approvalis recommended.
SCHEDULE OF LICENSE TAXES
Individual uses are listed in the "Permitted Use Schedule",included in the Land
Development Code.
1.RESIDENTIAL USES (Apartmentsonly)
100 Upto5 units $78.75 $82.69
101 6 to 50 units $136.50 $143.33
102 51 to 100 units $210.00 $220.50
103 101 to 200 units $262.50 $275.63
104 201 or more units $315.00 $330.75
2.PUBLIC AND INSTITUTIONAL USES
201 Upto1,000 sq.ft.$105.00 $110.25
202 1,001to 3,000 sq.ft.$157.50 $165.38
203 3,001to 10,000 sq.ft.$210.00 $220.50
204 10,001 sq.ft.and over $252.00 $264.60
3.BUSINESS AND PROFESSIONAL SERVICES
301 Sole proprietor $136.50 $143.33
302 2to9 employees $210.00 $220.50
303 10 to24 employees $288.75 $303.19
304 25or more employees $367.50 $385.88
4.RETAIL AND WHOLESALE TRADE
401 Upto1,000 sq.ft.$136.50 $143.33
402 1,001to 2,000 sq.ft.$210.00 $220.50
403 2,001to5,000sq.ft.$367.50 $385.88
404 5,001to 15,000 sq.ft.$525.00 $551.25
405 15,000sq.ft.and over $787.50 $826.88
5.TRANSPORTATION,WAREHOUSING &COMMUN1[CATIONS
501 Minimum rate $210.00 $220.50
502 10to25 employees $236.25 $248.06
503 26or more employees $262.50 $275.63
504 7,500to20,000sq.ft.,an additional $26.25 $27.56
505 20,001sq.ft.andover,an additional $52.50 $55.13
6.MANUFACTURING &INTENSIVE USES
601 Minimum rate $236.25 $248.06
602 7,500 to 15,000 sq.ft.$262.50 $275.63
603 15,001to 25,000 sq.ft.$288.75 $303.19
604 25,001sq.ft.and over $315.00 $330.75
7.COIN OPERATED MACHINES
700 Each machine $31.50 $33.08
MIAMI DAILY BUSINESS REVIEW
Published Daily except Saturday,Sunday and
Legal Holidays
Miami,Miami-Dade County,Florida.
STATE OF FLORIDA
COUNTY OF MIAMI-DADE:
Before the undersigned authority personally appeared
Sookie Williams,who on oath says that she is the Vice
President ofLegal Advertising of the MiamiDaily Business
Review f/k/a Miami Review,a daily (except Saturday,Sunday
and LegalHolidays)newspaper,published atMiamiinMiami-
Dade County,Florida;that the attached copy of advertise
ment,beingaLegal Advertisement ofNoticeinthe matter of
CITY OF SOUTH MIAMI
PUBLIC HEARING -MAY 15,2001
ORDINANCE AMENDMENT OF SECTION
13-24,ETC.
in the
was published in said newspaper in the issues of
May 4,2001
.XXXXX court,
Affiant further says that the said MiamiDaily Business
Review isa newspaper published at Miamiin said Miami-
Dade County,Florida,and that the said newspaper has
heretofore been continuously published in said Miami-Dade
County,Florida,each day (except Saturday,Sunday and
Legal Holidays)and has been entered as second class mail
matter at the post office in Miami in said Miami-Dade
Courmtrflorida,fora period of one year next preceding the
firsj^ublifcation oftheattachedcopyofadvertisement;and
pant further says that she has neither paid nor promised
person,firm orcorporationanydiscount,rebate,com-
isionyor refund Jpr thepurposeofsecuringthis advertise-
it fjfr publication in the said newspaper.
(SEAL)
Sookie Williams personally known to me.
CITY OF SOUTH MIAMI
NOTICE OF PUBLIC HEARINGS
NOTICE IS HEREBY given that the City Commission of the City of
South Miami,Florida will conduct a Public Hearing during its regular City
Commission meeting Tuesday,May 15,2001 beginning at 7:30 p.m.,in
the City Commission Chambers,6130 Sunset Drive,to consider the fol
lowing described ordinance(s):
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF SOUTH MIAMI,FLORIDA,RELATING TO
THE AMENDMENT OF SECTION 13-24OF THE CITY'S CODE
OF ORDINANCES "SCHEDULE OF LICENSE TAXES"BY IN
CREASING TAX RATES PURSUANT TO CHAPTER 205OF
THE FLORIDA STATUTES;PROVIDING FOR SEVERABILITY"
PROVIDING FOR ORDINANCES IN CONFLICT;AND PRO
VIDING AN EFFECTIVE DATE.(1st Reading-May 1,2001)
Said ordinances can be inspected in the City Clerk's Office,Monday -
Fridayduringregularofficehours.
Inquiries concerning these items should be directed to the City Manaa-
er's office at:663-6338.
ALL interested partiesare invited toattendand will beheard.
Ronetta Taylor,CMC
CityClerk
Cityof South Miami
Pursuant to Florida Statutes 286.0105,the City hereby advises the pub
lic that if a person decides to appeal any decision made by this Board,
Agency or Commission with respect to any matter considered atitsmeet
ing orhearing,he or shewill need a record of the proceedings,and that for
such purpose,affected person may needto ensure thata verbatim record
of the proceedings is made which record includes the testimony and evi
denceupon which theappealistobebased.
=...01-3-70/160044M
SCHEDULE OF LICENSE TAXES
Individual uses are listed in the "Permitted Use Schedule",included in the Land
Development Code.
1.RESIDENTIAL USES (Apartmentsonly)
100Upto5units $78.75 $82.69
1016 to 50 units $136.50 $143.33
102 51 to 100 units $210.00$220.50
103101 to 200 units $262.50 $275.63
104 201 or more units $315.00 $330.75
2.PUBLIC AND INSTITUTIONAL USES
201 Up to 1,000 sq.ft.$105.00 $110.25
202 1,001 to 3,000 sq.ft.$157.50 $165.38
203 3,001 to 10,000 sq.ft.$210.00 $220.50
204 10,001 sq.ft.and over $252.00$264.60
3.BUSINESS AND PROFESSIONAL SERVICES
301 Soleproprietor $136.50 $143.33
3022to9 employees $210.00 $220.50
30310to24 employees $288.75 $303.19
30425ormore employees $367.50 $385.88
4.RETAIL AND WHOLESALE TRADE
401 Up to 1,000 sq.ft.$136.50 $143.33
402 1,001 to 2,000 sq.ft.$210.00$220.50
403 2,001 to 5,000 sq.ft.$367.50 $385.88
404 5,001 to 15,000 sq.ft.$525.00 $551.25
405 15,000 sq.ft.and over $787.50 $826.88
5.TRANSPORTATION,WAREHOUSING &COMMUNICATIONS
501 Minimum rate $210.00$220.50
50210to25 employees $236.25 $248.06
503 26ormore employees $262.50 $275.63
5047,500to20,000sq.ft.,an additional $26.25 $27.56
505 20,001 sq.ft.andover,an additional $52.50 $55.13
6.MANUFACTURING &INTENSIVE USES
601 Minimumrate $236.25 $248.06
6027,500to15,000 sq.ft.$262.50$275.63
603 15,001 to25,000sq.ft.$288.75$303.19
60425,001 sq.ft.andover $315.00$330.75
7.COIN OPERATED MACHINES
700 Each machine $31.50 $33.08