08-16-05 Item 13/3-
1 ORDINANCE NO.
2
3 AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF
4 THE CITY OF SOUTH MIAMI, FLORIDA RELATING TO; THE
5 AMENDMENT OF SECTION 13 -24 OF THE CITY'S CODE OF
6 ORDINANCES "SCHEDULE OF LICENSE TAXES" BY INCREASING
7 LICENSE TAX RATES PURSUANT TO CHAPTER 205 OF THE
8 FLORIDA STATUTES; PROVIDING FOR SEVERABILITY;
9 PROVIDING FOR ORDINANCES IN CONFLICT; AND PROVIDING
10 AN EFFECTIVE DATE.
11
12
13 WHEREAS, on September 19,1995 the City Commission of the City of South
14 Miami adopted Ordinance No. 14 -95 -1587 including a "SCHEDULE OF LICENSE
15 TAXES" regulating the classification of businesses, professions and occupations and
16 establishing rate structures for Occupational License Taxes; and,
17
18
19 WHEREAS, Chapter 205 of the Florida Statutes provides that municipalities and
20 counties may, every other year, increase by ordinance the rates of local occupational
21 license taxes by up to 5 percent; and,
22
23
24 WHEREAS, The Mayor and City Commission desire to amend the "SCHEDULE
25 OF LICENSE TAXES" by increasing all occupational license tax rates by 3 (three)
26 percent.
27
28
29 NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
30 COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA:
31
32
33 Section 1. Article I, Chapter 13, Section 13 -24 of the City's Code of Ordinances is
34 amended by increasing all rates included in the "SCHEDULE OF LICENSE TAXES" by
35 3 (three) percent as indicated in the amended "SCHEDULE OF LICENSE TAXES"
36 attached to this ordinance.
37
38
39 Section 2. If any section, clause, sentence or phrase of this ordinance is for any
40 reason held invalid or unconstitutional by a court of competent jurisdiction, the holding
41 shall not affect the validity of the remaining portions of this ordinance.
42
Additions shown by underlining and deletions shown by eveF� g.
I Section 3. All ordinances or parts of ordinances in conflict with the provisions
2 of this ordinance are repealed.
3
4
5 Section 4. This ordinance shall take effect on October 1St° 2005.
6
7
8 PASSED AND ADOPTED this
9
10
11
ATTEST:
12
13
14
CITY CLERK
15
16
1St Reading —
17
2nd Reading —
18
19
20
21
day of 92005.
22 READ AND APPROVED AS TO FORM
23
24
25 CITY ATTORNEY
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30
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33 JAMy Documents\resolutions \ordinance occupational license8.16.05.doc
APPROVED:
e�
COMMISSION VOTE:
Mayor Russell:
Vice Mayor Palmer:
Commissioner Birts- Cooper:
Commissioner Sherar:
Commissioner Wiscombe:
Additions shown by underlining and deletions shown by aveF g.
SCHEDULE OF LICENSE TAXES
Individual uses are listed in the "Permitted Use Schedule ", included in the Land
Development Code.
1. RESIDENTIAL USES (Apartments only)
100
Up to 5 units
$85.17
101
6 to 50 units
$147.63
102
51 to 100 units
$227.12
103
101 to 200 units
$283.90
104
201 or more units
$340.67
2. PUBLIC AND INSTITUTIONAL USES
201 Up to 1,000 sq. ft.
$113.56
202 1,001 to 3,000 sq. ft.
$170.34
203 3,001 to 10,000 sq. ft.
$227.12
204 10,001 sq. ft. and over
$272.54
3. BUSINESS AND PROFESSIONAL SERVICES
301 Sole proprietor
$147.63
302 2 to 9 employees
$227.12
303 10 to 24 employees
$312.29
304 25 or more employees
$397.46
4. RETAIL AND WHOLESALE TRADE
401
Up to 1,000 sq. ft.
$147.63
402
1,001 to 2,000 sq. ft.
$227.12
403
2,001 to 5,000 sq. ft.
$397.46
404
5,001 to 15,000 sq. ft.
$567.79
405
15,000 sq. ft. and over
$851.69
5. TRANSPORTATION, WAREHOUSING & COMMUNICATIONS
501
Minimum rate
$227.12
502
10 to 25 employees
$255.50
503
26 or more employees
$283.90
504
7,500 to 20,000 sq. ft., an additional
$28.39
505
20,001 sq. ft. and over, an additional
$56.78
6. MANUFACTURING & INTENSIVE USES
601
Minimum rate
$255.50
602
7,500 to 15,000 sq. ft.
$283.90
603
15,001 to 25,000 sq. ft.
$312.29
604
25,001 sq. ft. and over
$340.67
7.
COIN OPERATED MACHINES
700
Each machine
$34.07
effective 1011105
ORDINANCE NO. 14 -95 -1587
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF SOUTH MIAMI, FLORIDA AMENDING SECTION 13 ®24 OF 'IME
CITY'S .'CODE OF ORDINANCES, IN ORDER TO PROVIDE FOR
CODIFICATION OF A REVISED "SCHEDULE OF LICENSE TAXES"
PURSUANT TO SECTION 2 05 OF FLORIDA STATUTES AND THE
RECOMMENDATIONS OF THE CITIZENS' °°EQUITY STUDY
C01N1i 1SS10K'; ; PROVIDING FOR SEVFER� LLITY ; PROVIDING FOR
ORDINANCES IN CONFLICT, AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, on April 18, 1995, the City Commission of the City
of South Miami adopted Ordinance No. 6 -95 -1579 which codified the
regulations and procedures regarding occupational licenses;`
WHEREAS, the Florida Legislature enacted Chapter 93 -18 0, Laws
!of Florida (1993), enabling local governments to :reclassify
businesses, professions and occupations and to establish new rate
structures, subject to the requirements and limitations contained
in the legislation,;
, local governments wishing; to establish new
occupational classifications and rate structures Must establish an
equity study commission and appoint its members, each of whom must
be a representative of the business community within the local
government's jurisdiction;
WHEREAS, the City. Commission of the City of South Miami
established an occupational license tax equity study commission
pursuant to Chapter 93 -180;
WHEREAS, the Mayor and City Commission adopted Resolution 64-
95- 9613 ratifying the appointments of Bill Enright; Armando
Oliveros; Gwendolyn Thomas; J.B. Turbidy; and Mark Wynnemer,
representatives of the local business community, as members of the
Equity Study Commission,
WHEREAS, the Equity Study Commission completed its study and
has recommended a Schedule of License TaxesA° based upon reasonable
classifications and equitable rates;
WHEREAS, the Mayor and City Commission wish to amend the
ordinance regulating occupational license taxes .to` include the
"Schedule of License Taxes" recommended by the Equity Study
Commission.
1
NOW? THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA:
Section 1. That Article I,' Chapter 130, Section 13 -24 of the
City's Code of Ordinances is amended by deleting the "Schedule of
License Taxes" attached to said section and substituting the
"Schedule of License Taxes" recommended by the Equity Study
Commission, attached to this ordinance and made part of said
Section 13°24.
Section 2. That license taxes will be reduced or increased by
the "Schedule of License Taxes" recommended by the Equity Study
Commission. However, any increase in license renewal taxes will
not exceed statutory limitations.
Section 3. If any section, clause, sentence, or phrase of this
ordinance is for any reason held invalid or unconstitutional by a
court of competent jurisdiction, the holding shall not affect the
validity of the remaining portions of this ordinance.
Section 4 All ordinances or parts of ordinances in conflict
with the provisions of this ordinance are herebyrepealed.
Section 5,
This ordinance small take effect October 1, ,1995.
PASSED AND ADOPTED this 19th day o Se tember
, 1995.
MAYOR
ATTEST
CI Y CLERK
READ AND APPROVED AS TO FORM:
CITY ATTORNEY q{' P� , n �xc ! '!
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1st Reading September 5, 1995=s....'_,;,,.l;�'k.ti <,y1 �� ✓
2nd Reading September 19, 1995},/
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CHEDULE OF LICENSE TAXES
.ndividual uses are listed in the 01Permitted Use Schedule," Section
40 -3.3 (E) of the Land Development Code.
L ) Residential Uses (Anartments On1�2
Up to 5 units $ 75
6 to 50, units $130
51 to 100 units $200
101 to 200 units $250
201 or more units $300
2) Public and Institutional Uses
Up to 1,000 sq. ft. $100
1,001 to 3,000 sq. ft. $150
31001 to 10,000 sq. ft., $200
10,001 sq ft and over $240
3) - Business and Professional Services
Sole proprietor $130
2 to 9 employees $200
10 to 24 employees $275
25 or more employees $350
4) Retail and Wholesale Trade
Up to 1,000 sq. ft $130
1,001 to 2,000 sq. ft. $200
2,001 to 5,000 sq. ft. $350
5,001 to 15,000 sq. ft. $500
More than 15,000 sq. ft. $750
5) _Transp ®station, Warehousing & Communications
Minimum rate $200
10 to 25 employees $225
26 or more employees $250
7,500 to 20,000 sq. ft.,
an additional $ 25
20,001 sq. ft and over,
an additional $ 50
6) Manufacturing and'Intensiye Uses
Minimum rate $225
7,500 to, 15,000 sq. ft. $250
15,001 to 25,000 sq. ft. $275
25,001 sq. ft. and over $300
7`) Coin ®operated Machines
Each machine $ 30
3
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
O.V. FERBEYRE, who on oath says that he or she is the
SUPERVISOR, Legal, Notices of the Miami Daily Business
Review f /k/a Miami Review, a daily (except Saturday, Sunday
and Legal Holidays) newspaper, published at Miami in Miami -Dade
County, Florida; that the attached copy of advertisement,
being a Legal Advertisement of Notice in the matter of
CITY OF SOUTH MIAMI
PUBLIC HEARING 8/16/2005
in the XXXX Court,
was published in said newspaper in issues of
08/05/2005
Affiant further says that the said Miami Daily Business
Review is a newspaper published at Miami in 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 County, Florida, for
period of one year next preceding the first publication of the
attached copy of advertisement; and affiant further says that he or
she has neither paid nor promised any person, firm or corporation
any discount, rebate, commission or refund for the purpose
of securing thi vertise r publication in the said
newspaper.
Sworn to and subscribed' before me this
05 day of AUGUST A.D. 2005
(SEAL)
D.V. FERBEYRE personally known to me
4; " a Cheryl N d�
My C®mmission DD
or rye Expires July 18, 2W8