Ord. No. 20-91-1485ORDINANCENO.20-91-1485
AN ORDINANCE OP THE CITY OP SOUTH MIAMI,FLORIDA,
AMENDING ORDINANCE 5-91-1470 OF THE CITY OP SOUTH
MIAMI/FLORIDA TO PROVIDE A LIMITATION ON FINES FOR
DELINQUENT OCCUPATIONAL LICENSE RENEWAL;PROVIDING FOR
SEVERABILITY;ORDINANCES IN CONFLICT;AND AN EFFECTIVE
DATE.
WHEREAS,on March 5,1991,the City of South Miami,Florida
has enacted Ordinance 5-91-1470,which amended sub-section 25c)
of Ordinance 18-80-1077 to provide foran additional finefor
delinquent occupational license renewal;and
WHEREAS,it appears Florida Statute 205.053 limits municipal
powers tofine delinquent occupational license holders;and
WHEREAS,the Mayor and City Commission wish to amend the
Ordinance to accord with the State Statute;
NOW,THEREFORE,BE IT ORDAINED BY THE MAYOR AND THE CITY
COMMISSION OF THE CITY OF SOUTH MIAMI,FLORIDA:
Section 1.Sub-section 25 c)of the Ordinance 18-80-1077
be,andthesame is,hereby amended toreadasfollows:
c).Enforcement procedures under this Ordinance for
occupational license renewals shall take effect after a
renewal is delinquent 4 months and 1 day and the
foregoing shall bein addition to all other fines as
specified for licenses not renewed within the specified
period oftime;however,the total delinquency penalty
shallnot exceed 25 percent ofthe occupational license
feefor the delinquent establishment.
Section 2.If any section,clause,sentence or phrase of
thisOrdinanceisheldtobeinvalidor unconstitutional by any
courtofcompetentjurisdiction,thensaidholdingshallinno
way affect the validity ofthe remaining portions ofthis
Ordinance.
Section 3.All Ordinances or parts of Ordinances in
conflict herewith be,andthesameare,hereby repealed.
'
Section 4.This Ordinance Shall take effect immediately at
the time of its passage,
PASSED AND ADOPTED this 30 th day of June f 1991.
APPROVED!
>^^-%L jC-fa
MAYOR
.lU
CITX^CLERK
READ AND APPROVED AS TO FORM
IITY ATTORNEY /
r
§205.043
Note 1
properly conditionedupon issuance oflicenses
therefor,andcitywasentitledtowithhold is*
suance of such license,In absence of payment
ofthe occupational license fees.City of Miami
v.I.C.Sales,Inc.,App.,276So.2d 214 (1973).
Showing thatthe business ofone operator of
vending machines incityhad expenses,includ
ingocaipatibnailicensetaxes,such thatit
made no profit does not establish that city's
occupationallicensetaxwasexcessiveorcon
fiscatory.Id.
The City of North Miami may impose occu
pational license taxes upon private leaseholds
of publicly owned lands as provided inthis
chapter unless exempted by law.Op.Atty.Gcn..
076-143,June 21.1976.
Laws 1972,c.72-306.rclalivc to occupation,
al license taxation,appears to prohibit a tnn.
nicipality from levying any occupational li
cense tax pursuant toits charier actor other
special law,ax the 1972 enactment is lite only
Authority forany municipal occupational li.
cense lax.Anymunicipal occupational license
tnx ordinance must be consistent withthe pro-
visions of the t972 enactmentandsuch occu»
potional license tax must be based upon rea
sonable classifications established by the gov
erning body of the municipality and be uni-
foiiii throughout any given classificaiion.
Whether any given license laxis,in law,based
upon a reasonable classification,isa judicial
questiontobe determined bythecourtsin
appropriate legal proceedings.Op.Alty.Gcn..
072-341,Oct.9,1972.
2.Dase taxrateandallowable Increases
In view of Local Occupational License Tax
Actwhichprovidesforratificationofallmu
nicipal licenses adopted,pursuant to resolu
tion,ordinance or special law and further pro
vides that they remain in effect until October 1,
1972.North Miami occupational license tax,which imposed all tax on one cent vending
machines,a$5taxon five cent machines,and
a J10 taxonten and 25 cent machines,was
valid for fiscal year 1972.I.C.Sales,Inc.v.
City of North Miami,App.,281 So.id 511
(1973).
Tl Cgoverning body nf the city of Hollywood
may increase the occupational license taxes
now imposed bythecityonlyby the amounts
orpercentagesprescribedbythissection.On.
Alty.Gen..081-68,Sept.17,1981.
TAXATION AND FINANCE
Title 14
Thischapterdoesnotprohibit occupational
license taxation of businesses,occupations,
and professions which were not taxed bythe
municipality before October I,1971.anda
municipalitymay,uponcomplyingwiththe
termsandconditionsof§205.042,establish
new classifications and rates applicable thereto
for such prior untaxed businesses,occupations
orprofessions.Op.Alty.Gcn.,073-399,Oct.25,
1973.
taws 1972.c.72-306.authorizes the imposi
tionofan occupational license lax by munici
palitiesseparatefromandinadditionto (he
county occupational license tax.and the rates
for said municipal occupational license tax
shall besetin accordance withthe provisions
ofthis section.Op.Atty.Gen.,072-291,Aug.22,
1972.
3.Transfer fee
The threctlollar transfer fee and the dclin*
qnency penallyfixedbythe legislature inthis
chapter Brc presumptively valid and rcason»
able,andare required tobe given effect unless
and until declared by the judiciary tobe arbi
trary,unreasonable orotherwiseinvalid.Op.
Alty.Gen.,073-399,Oct.25,1973.
4.Refunds
Voluntarypaymentof invalid occupational
license tax.which has been promulgated with
out authorized procedure for protest,presents
no bar to recovery by taxpayer who has paid
withoutprotesl.CityofMiamiv.Florida Re
tail Federation,Inc.,App.,423 So.2d 991
(1982),
Whereexcessive occupational license taxun
der consideration was unlawfully assessed,
nonpaymentsubjectedtaxpayerstosevere
sanctions,and.accordingly,paymentwasin
voluntary,recoveryofrefundwas available
despiteabsenceof protest.Id.
5.Attorneysfees
In action brought by group of merchants to
recover excess payments of occupational j].
eense taxes,attorneys'fees would be awarded
predicated uponbenefitobtainedfor class
members by attorneys which benefit included
notonly reimbursement of funds,butremoval
of threat of criminal prosecution.City of Mia
miv.Florida Retail Federation,Inc.,App.,423
So.2d 991 (1982).
205.053.Occupational licenses;dates due and delinquent;penalties
(1)All licenses shall be sold by the appropriate tax collector beginning
September 1of each year and shall be due and payable on or before October 1
of each year and shall expire on September 30 of the succeeding year.In the
90
r
*\
M»CAL OCCUPATIONAL UCENSE TAXES
§205.053
Net*3
event that October 1 falls on a weekend or holiday the tax «h,li k.jpayableonorbeforethefirstworkinsdavfollow^.n,?w,^due andforpartiallicensesmaybemadeinthettsoluZZ^^h Pr°visio"ssuchlicenses.Those licenses ««.„~J a I "?T ord,ni">ce authorizing
conridered delinquent mZTZ^ZTT?Whe"due and P****s"»«b*the month of ffir pint ZEu^^t***™Pe"al,y °f 10 **"*"<°rdelinquencyiUere^ZTp^ZllTZ T?TZ ?""*m°mh °f
^^ZlZtV^^-^^y^r occupation,or
law or ordinaTf °d<""°n '°any 0ther P""1*Prided by
Dtrlvat.oni
Laws 1983.c.83-204,§40
Laws 1973.c.73-144,§1.
Laws 1972,c 72-306,§1.
Historical Note
ber r in the first sentence,interpolated the
sentence "when due and payable"for "by Octo-
J*m KH\^¥-*!*•,»40'«"W»dtna sub-•ec.<t),inserted "or before"preceding 'Octo-
faS""**«=»32(l),40,41.
WBSTLAW Topic No.238.
CJ.S.Licenses §§68,78 to 83.
LibraryReferences
Construction and application 2
Defenses 7
FracllonaJ licenses4
Indictment 6
Legislative power3
Penalty8
lUfuiids 5
Validity l
Notes of Decisions
1.Validity
The prior provision to the effect that any
HE?con1victed of "frying on a business for
first obtained such a license,ahall be puniahedbyafineofnotlessthandouble^amountrehiredTorthelicense,did not violate the
Declaration of Rights thai "excessive fines shall
£.uiSin Frcsc v'Stalc'23 Wa*"*•*
The three-dollar transfer fee and the delltv
chapter are presumptively valid and reason-
wo"umtl declared by the judiciary to be arbl-
irary,unreasonable or otherwise invalid.Atty.Gen..073-399,Oct.25.1973.Op.
2.Construction and application
e?£t!l WaV "?"!•taxes'and Providing aETSLi?i0,.ng builncs*without .license,
cotf.t"a,,,nihe,r nJ!,ure'*nd '«°«'d *«rlctly
pKT^iVr v-Amos'8i s°-471'77
3»legislative power
collection of reasonable penalties Kr failure to
SSn^p l?X.,Mcbif}v'F,orida Automobih!
hT(1932)',05 F,a'16?',41 Sa
The power conferred and (he duty imoosed
.?s,uehorC^!,y l*\COlleCt0r by ««?«3Sn;SLJTfc HC0Un,y OCCuPal»on licenses or toS^2LIl2*COttn?<*cuPa<"»wJ Hcwse tax andriJn^10?Md dl81rlbute ^e revenues deS»L err°m ?'*n0t be transferred byordinancefromthetaxcollectortothelocal
goyarnmem code enforcement board.Op.Atty
Gen.,84-91,Oct,2,1984.v y
91
§205.053
Notf 4
4.Fractionallicenses
In Ihc absence of a provision for a nro ratahccnsejapersontakingoutalicense^pay
he full amount prescribed even thouah helakesouthislicenseaftertheh«t>innj.«>t.[license year or discontinue hi^b„sStefor«the expiration of such year.^JJ^A^n
5.Refunds
Attorneys were not required,as a condii.miprecedenttoobtainingrefund8rfoJcSSoS
stem.App.4Oist.,470 So.2d 793?1985)
license 2?i^SM ^LT^expended did £%&£miZpaidpursuanttotheinvalidordinancen™ward County,Florida ltd.of SwSoL'n vBurnstein,App.4|),st.,470 SolidI7«^m.
1980 nHl5nlUn^a50nftK,c dc,°y in ^Henging
TAXATIONAND FINANCE
Title 14
!.u?Ci!!le7LWa8J8i,fflc,em Hnder »»»is act whichchargedthaidefendant"did engage in and
ng hquors.without having first laken out a
v.Slate,26 Fla.360,7 So.861 (1890).
Where an indictment charges the sale of
dealer therem without having alicense,to have
been on a certain stated day and on divers
find,*y?"ndlimw ^tween such day and the
time afte t "f1"™'a"thc a,,c«a,i°"*
SSt«?5&Da^v.State,23Fia.
forM9|n«irCCeSWry .toLal,egc m*"indictmentlorsellingliquorswithoutalicenseorinone
quors wlth ,a ,.c.fher name
pctson to whom the liquor was sold,or the
ad aUX"q'r°j;^"°r ,hal lhc «WendI5iiadaplaceofbustness,nor that his place ofhuainca,was in an election district of acounty.
JlhSllJFX™"C^rged in an in««ctmentdaafe?Tfu"y Cflnyin»on thc bu*"""of aflnfn^T*'<IC"Uls ""pessary to state
mad?T t°f P*™"4 lo who1"»'«weremade.Jordan v.State,22 Fla.528 (1886).
7.Defenses
6.Indictment
"hawker,J^l^i.*tLb22l
not.indep?nd!nt iPr0<Lf °f ^Which *™W
••for «£"1 T condu«any hnsi-
be gutlly of misdemeanor."etc.Held,that an
«2l wi.1 ?m?1 for 8c,,in«bleating l|.Sift.«'t°U{a '5""'under ^ws 1887 c.luth'J,l\5Trldl"B <ha<Persons makingSasnolVha"£*.";y *a""demeanor 1?Xe nZt £|}»^dcfendaw h*d tendered to*ZtP*TT?mc'[tnc,,lc^se tax prescribed by
l1c.»S whcre ,hVa,tt werc ^before the^*?JT5m.Robem v-s'a"'**a
8.Penalty
w7 contLti .under,wh^h '»»defendant
mnournr,lCdVWa8 not ,e8i lhan d™W*«"«•3S2T rf I-Cen5C !^uircd to -nthorixe theftnJir°(T0r'si*hundred dollars;and aof•aw"1'?hUndred d°nar8 for lh<^otaSw
Sate 26 FH^8,"?MCeMive'B^meIv*tate,26 Fla.71.7 So.371 (1890)
92