Ord. No. 15-99-1689ORDINANCE NO.15-99-1689
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF SOUTH MIAMI,FLORIDA RELATING TO
OCCUPATIONAL LICENSES;AMENDING 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;ORDINANCES IN CONFLICT,AND AN
EFFECTIVE DATE.
WHEREAS,onSeptember19,1995 theCity Commission of theCity of South
MiamiadoptedOrdinanceNo.14-95-1587includinga "SCHEDULE OF LICENSE
TAXES"regulatingtheclassification of businesses,professionsandoccupationsand
establishing ratestructuresforOccupationalLicenseTaxes;and
WHEREAS,Chapter205 of the Florida Statutesprovidesthatmunicipalitiesand
countiesmay,everyotheryear,increase by ordinance therates of local occupational
licensetaxes by upto5percent;and
WHEREAS,theCitydidnot increase Occupational LicensesTaxes during 1997;
and
WHEREAS,theMayorandCity Commission desiretoamendthe "SCHEDULE
OF LICENSE TAXES"by increasingall occupational licensetaxrates by 5(five)
percent.
NOW,THEREFORE,BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF SOUTH MIAMI,FLORIDA:
Section 1.ArticleI,Chapter 13,Section13-24 of the City's Code of
Ordinances isamended by increasingallratesincludedinthe "SCHEDULE OF
LICENSE TAXES"by5(five)percentas indicated intheamended"SCHEDULEOF
LICENSE TAXES"attached to this ordinance.
Section2.If anysection,clause,sentence,or phrase of thisordinanceisforany
reasonheldinvalidorunconstitutional by acourt of competentjurisdiction,theholding
shall not affect the validity of theremainingportions of thisordinance.
Section3.All ordinancesor parts of ordinances in conflict with theprovisions
of thisordinancearerepealed.
Additions shown by underlininganddeletions shown by ovoretriking.
Page2 of Ordinance No.15-99-1689
Section4.This ordinance shall takeeffectOctober 1st,1999.
PASSED AND ADOPTED this 17th day of August,1999.
ATTEST:*
Clf Y CLERK {J
1stReading-8/3/99
2ndReading-8/17/99
READ AND^PPROVED AS TO FORM:
Y ATTORNEY
APPROVED
MAYOR
COMMISSION VOTE:5-0
MayorRobaina:Yea
Vice MayorOliveros:Yea
Commissioner Feliu:Yea
Commissioner Bethel:Yea
Commissioner Russell:Yea
Additions shownbyunderlininganddeletionsshownbyovorstrildng.
CITY OF SOUTH MIAMI CITY MANAGER'S OFFICE
TO:MayorandCityCommission DATE:August 17,1999
AA/J [{j/rf AGENDA ITEM #
FROM:Charles D.Scurr //JL ^RE:Occupational License Taxes
City Manager l/N^
REQUEST
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 TAX RATES PURSUANT TO CHAPTER 205 OF THE FLORIDA
STATUTES;PROVIDING FOR SEVERABILITY;PROVIDING FOR ORDINANCES
IN CONFLICT;AND PROVIDING AN EFFECTIVE DATE.
BACKGROUND &ANALYSIS:
During 1993 theFlorida Legislature enactedChapter93-180,Laws of Florida,enabling
local governments toreclassifybusinesses,professionsand occupations andtoestablish
new rate structures for Occupational License Taxes.
PursuanttoChapter 93-180,theCityCommissionappointedseveralrepresentatives of
thelocal business community and established an Equity Study Commission.On
September19,1995theCommissionadoptedan ordinance includinganew
"SCHEDULE OF LICENSE TAXES"consistentwiththe recommendations of theEquity
Study Commission.
Chapter205 of theFloridaStatutesallowsmunicipalitiestoincreasetheOccupational
Licensetaxrateseveryotheryearafteradoption of taxratesrecommendedbytheEquity
Study Commission.
TheCityhas experienced increased costsinthe administration and collection of
occupationallicenses.TheCitydidnottakeadvantage of thepotentialtoincreasethe
feesinthe 1997 cycle.ItisrecommendedthattheCityincreasethefeesby5%acrossthe
board.Thiswillnotresultinanyunduehardship.Theaveragefee of $225.00for
instance,would only increase to $235.25.
RECOMMENDATION
Approval is recommended.
SCHEDULE OF LICENSE TAXES
in theLand Development Code.
iuvm-3^\i-j .j mj ux uiiauueu
1.RESIDENTIAL USES (Apartments only)
100 Upto5 units $75 $78.75
101 6 to 50 units $130 $136.50
102 51to 100 units $200 $210.00
103 101to 200 units $250 $262.50
104 201 or more units $300 $315.00
2.PUBLIC AND INSTITUTIONAL USES
201 Upto1,000 sq.ft.$440 $105.00
202 1,001to3,000 sq.ft.$440 $157.50
203 3,001to10,000 sq.ft.$200 $210.00
204 10,001 sq.ft.and over $240 $252.00
3.BUSINESS AND PROFESSIONAL SERVICES
301 Sole proprietor $130 $136.50
302 2to9 employees $200 $210.00
303 10 to24 employees $274 $288.75
304 25or more employees $350 $367.50
4.RETAIL AND WHOLESALE TRADE
401 Upto 1,000 sq.ft.$430 $136.50
402 1,001to 2,000 sq.ft.$200 $210.00
403 2,001to5,000sq.ft.$350 $367.50
404 5,001to15,000 sq.ft.$500 $525.00
405 15,000 sq.ft.and over $750 $787.50
5.TRANSPORTATION,WAREHOUSING &COMMUNICATIONS
501 Minimum rate $200 $210.00
502 10 to25 employees $225 $236.25
503 26or more employees $250 $262.50
504 7,500to20,000sq.ft.,anadditional$25 $26.25
505 20,001 sq.ft.and over,an additional $50 $52.50
6.MANUFACTURING &INTENSIVE USES
601 Minimum rate $225 $236.25
602 7,500to 15,000 sq.ft.$250 $262.50
603 15,001 to25,000sq.ft.$275 $288.75
604 25,001 sq.ft.and over $300 $315.00
7.COIN OPERATED MACHINES
700 Each machine $30 $31.50