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,on September 19,1995the City Commission of the City of South
MiamiadoptedOrdinanceNo.14-95-1587includinga "SCHEDULE OF LICENSE
TAXES"regulatingthe classification of businesses,professions andoccupationsand
establishing ratestructuresforOccupationalLicenseTaxes;and
WHEREAS,Chapter205 of theFloridaStatutes provides that municipalities and
countiesmay,every otheryear,increase by ordinancetherates of localoccupational
licensetaxes by upto5percent;and
WHEREAS,theCitydidnotincreaseOccupationalLicensesTaxesduring 1997;
and
WHEREAS,theMayorandCity Commission desiretoamendthe "SCHEDULE
OF LICENSE TAXES"by increasingalloccupationallicensetaxrates by 5(five)
percent.
NOW,THEREFORE,BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF SOUTH MIAMI,FLORIDA:
Section1.ArticleI,Chapter13,Section13-24 of the City's Code of
Ordinancesisamended by increasingallratesincludedinthe "SCHEDULE OF
LICENSE TAXES"by 5(five)percentasindicatedintheamended "SCHEDULE OF
LICENSE TAXES"attached to this ordinance.
Section2.If any section,clause,sentence,orphrase of thisordinanceisforany
reason held invalid or unconstitutional by acourt of competent jurisdiction,the holding
shall not affect the validity of theremainingportions of thisordinance.
Section 3.All ordinancesorparts of ordinancesin conflict with theprovisions
of thisordinancearerepealed.
Additions shownbyunderlininganddeletionsshown by overstriking.
Page2 of Ordinance No.15-99-1689
Section4.This ordinance shall takeeffectOctober 1st,1999.
PASSED AND ADOPTED this 17th day of August,1999.
ATTEST:.
CITY CLERK rf
^Reading-8/3/99
2ndReading-8/17/99
READ ANELAJPROVED ASTO FORM:
-€TTY ATTORNEY
APPROVED:
f^*2J^
MAYOR "
COMMISSION VOTE:
Mayor Robaina:
Vice Mayor Oliveros:
Commissioner Feliu:
Commissioner Bethel:
Commissioner Russell:
5-0
Yea
Yea
Yea
Yea
Yea
Additions shown by underlininganddeletionsshownbyoverstriking.
CITY OF SOUTH MIAMI CITY MANAGER'S OFFICE
TO:MayorandCity Commission DATE:August 17,1999
A/ffj [^j^AGENDA ITEM #
FROM:Charles D.Scurr //,/i ^RE:Occupational License Taxes
City Manager (y/W*^
Id.
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 the Florida Legislature enacted Chapter 93-180,Laws of Florida,enabling
localgovernmentstoreclassifybusinesses,professionsandoccupationsandtoestablish
new rate structures for Occupational License Taxes.
Pursuantto Chapter 93-180,theCityCommissionappointedseveralrepresentatives of
thelocalbusinesscommunityandestablishedanEquityStudyCommission.On
September19,1995theCommissionadoptedanordinanceincludinganew
"SCHEDULEOFLICENSETAXES"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.ItisrecommendedthattheCityincreasethefeesby 5%acrossthe
board.Thiswillnotresultinanyunduehardship.Theaveragefee of $225.00for
instance,would only increase to $235.25.
RECOMMENDATION
Approval is recommended.
SCHEDULE OF LICENSE TAXES
j Land Development Code.
mull ±\J J.J \U)UX 111C1UUCU
intto
1.RESIDENTIAL USES (Apartments only)
100 Upto5 units $75 $78.75
101 6 to 50 units $430 $136.50
102 51to 100 units $300 $210.00
103 101to 200 units $250 $262.50
104 201 or more units $300 $315.00
2.PUBLIC AND INSTITUTIONAL USES
201 Upto 1,000 sq.ft.$440 $105.00
202 1,001to 3,000 sq.ft.$450 $157.50
203 3,001to10,000sq.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 $275 $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 2,001to 5,000 sq.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 15,001to25,000 sq.ft.$275 $288.75
604 25,001 sq.ft.and over $300 $315.00
7.COIN OPERATED MACHINES
700 Each machine $30 $31.50