HomeMy WebLinkAboutO-2007-004 Change Occupational License to Business Tax ORDINANCE NO. 2007-004
AN ORDINANCE OF THE CITY OF DANIA BEACH, FLORIDA,
AMENDING CHAPTER 15 OF THE CITY CODE OF ORDINANCES, WHICH
CHAPTER IS ENTITLED "LICENSES," TO CONFORM WITH
AMENDMENTS TO STATE LAW WHICH AMENDMENTS CHANGED THE
REFERENCES IN STATE LAW FROM LOCAL "OCCUPATIONAL
LICENSES" TO LOCAL 'BUSINESS TAX"; PROVIDING FOR CONFLICTS;
PROVIDING FOR SEVERABILITY; FURTHER PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the Florida Legislature in its 2006 session amended Chapter 205, Florida
Statutes, by changing the term "local occupational license tax" to "local business tax" and
defining the term "receipt," as it relates to evidence of payment of business taxes; and
WHEREAS, this change was necessitated by unscrupulous persons who presented
occupational licenses issued to them as proof of competency to consumers to perform certain
services; and
WHEREAS, the City Commission finds that it is necessary to change the references in
the City's Code of Ordinances to reflect the state law changes;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DANIA BEACH, FLORIDA:
Section 1. That the preceding "WHEREAS" clauses are ratified and incorporated
into this Ordinance as the legislative intent of this Ordinance.
Section 2. That Chapter 15 "Licenses," is amended to read as follows:
Chapter 15 LICENSES* BUSINESS TAX
Sec. 15-1. Required to engage in business; registration required.
It shall be unlawful for any person to engage in or manage any business in the city
without having a license business tax receipt ("receipt") from the city. Before engaging in any
business, profession or occupation, every person shall register in a book or file to be kept for that
purpose by the city ,edit ~ and elefic, " , the name, profession or occupation, and his places of
business of the person.
Sec. 15-2. L-ieenses Business tax and provisions construed severable.
Each provision herein eontained in this chapter, and each lieense business tax hereby
imposed, is intended to be separate and independent and is intended to be construed
distributively.
Sec. 15-3. Separate lieense receipt for each location; evidence of conducting business.
No person shall engage in or manage any business, profession or occupation in this-the
city without first obtaining from the city a lieense receipt tberefe for each separate location in
the city. A lieense receipt shall be required to cover each and every business advertised by sign,
newspaper, magazine or otherwise and any such sign, newspaper, magazine or other
advertisement shall be considered evidence of conducting the business advertised and shall be
sufficient evidence for eanvietie consideration by a the-court for failure to obtain a license
receipt. The license receipt shall be issued to cover butonly one location.
Sec. 15-4. Lieense Business tax year; dates for sales; penalties.
(a) 0eetipat" nal license Receipts shall be issued for a license business tax year
beginning on the first day of October of each year and ending on the thirtieth day of
September of the following year.
(b) The administrative officers of the city shall allow eeetipational licenses receipts to
be purchased or renewed for any lieense business tax year at least sixty (60) days prior to
the beginning of the lieense business tax year.
(c) To the extent that it has been the policy of the city during past years, by resolution,
motion or otherwise, to allow any type of grace period regarding the purchase of
eeetipatienal reenses receipts (formerly known as `occupational licenses"), such policy
is hereby terminated and ended and the administrative officers of the city are instructed to
enforce all licensing business tax laws strictly and to charge any person, firm or entity
with a violation of the licensing business tax ordinances of the city if such person, firm or
entity continues in business without renewing his licensee obtaining the receipt or if
such person, firm or entity commences a business without obtaining a heense receipt.
(d) Any person engaging in or managing any business, occupation or profession
required to be Been..,her tita obtain a receipt, without first obtaining a lieense receipt
as herein provided in this chapter, shall be subject to a penalty of twenty-five per cent
(25%) of the lieense business tax determined to be due, in addition to athe penalty
applicable for violation of this Code.
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(e) Those lieenses receipts not renewed by October first shall be considered delinquent
and subject to a delinquency penalty of ten (10) per cent for the month of October, plus
an additional five (5) per cent penalty for each month of delinquency thereafter until paid.
However, the total delinquency penalty shall not exceed twenty-five (25) per cent of the
oeeepational license fee business tax for the delinquent establishment. In addition to the
foregoing, any person who engages in any business, occupation, or profession covered by
this chapter, who does not pay the required eeetipational license business tax within one
hundred fifty (150) days after the initial notice of the tax due, and who does not obtain
the required oeetipatienal reense receipt is subject to civil actions and penalties,
including court costs, reasonable attorneys' fees, additional administrative costs incurred
as a result of collection efforts, and a penalty of up to two hundred fifty dollars ($250.00).
Sec. 15-5. Half year lieenses receipts.
No license receipt shall be issued for more than one year. For each license receipt
obtained between October first and April first the full tax for one year shall be paid and for each
lieexse receipt obtained between April first and September thirtieth, one-half(1/2) the full tax for
one year shall be paid, except as herein provided in this chapter.
Sec. 15-6. Transfer.
(a) Any business license receipt maybe transferred to anew owner when there is a bona
fide sale of the business, upon payment of a transfer fee of up to ten (10) per cent of the
annual license tax, but not less than three dollars ($3.00) nor more than twenty-five
dollars ($25.00).
(b) Upon written request and presentation of the original license receipt, any license
receipt may be transferred from one location to another upon payment of a transfer fee of
up to ten (10) per cent of the annual license tax, but not less than three dollars ($3.00) nor
more than twenty-five dollars ($25.00).
(c) Any transfer shall be made within thirty (30) days of the date of sale or change of
location, or the license receipt shall become null and void.
Sec. 15-7. Application required; affidavit, zoning certificate and certificate of code
compliance.
No license receipt shall be issued or be granted to any applicant tkerefe to engage in the
business of selling merchandise at retail or wholesale, or the practice or pursuit of any business,
profession or occupation, coming within any category mentioned in this chapter or upon the
schedule of lieenses business taxes as adopted by section 15-12 unless the applicant shall first
comply with the following conditions:
(a) The applicant shall make an affidavit before an officer of the city, authorized to
administer oaths, stating:
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(1) The applicant's name.
(2) The particular location in the city where the applicant proposes to commence
or conduct business. Where tax is based on area, capacity, capital invested and
surplus, average value of stock carried, number of persons, animals or things
employed or engaged, quantity, valuation or other contingency, such information
shall be provided to the city. Such affidavit shall be filed with the city clerk of the
city.
(3) The application for lieense receipt shall bear a statement that reads as
follows: "The real property on which the proposed business is to be operated is
zoned for the use intended by the applicant/licensee receiptholder and shall be
certified via the signature of the zoning officer on the application during review
and prior to issuance of the lieense-receipt.
(4) Prior to the issuance of a license receipt, the premises which are the subject
of the business shall be inspected by the building official, or designee, and the fire
marshal, and such inspections must show that the premises meet all requirements
of the building code and the fire code of the city on the date of the inspection or
the premises shall be made to comply with such codes.
(b) No lieease receipt shall be granted until there has been full compliance with this
section and no license receipt granted without full compliance shall be a protection to the
applicant in any proceeding, civil or criminal.
Sec. 15-8. Lieenses Business taxes over five hundred one thousand dollars subject to
approval of city commission.
No eeetipational license business tax of the city which shall cost the sum of f-rve
kundredone thousand dollars ($3 000.00) per annum, or more, as provided in and by the
ordinances of the city, shall be issued until the city commission shall have given its official
approval.
Sec. 15-9. Auctioneer's lieense receipt subject to approval by city commission.
No auctioneer's license receipt •^° regardless of cost, shall be issued until the city
commission of the city shall have given its official approval.
Sec. 15-10. Responsibility of corporate officers, agents.
It shall be the duty of all officers and agents of any corporation to see that such
corporation complies with the provisions of this chapter. All officers or agents of any corporation
required to be lieensed obtain a receipt which shall do business without having paid the license
business tax imposed and procured such license receipt, shall be subject to the penalties imposed
upon persons and members of firms and corporations violating this chapter.
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Sec. 15-11. Enforcement.
It shall be the duty of the police department of the city to strictly enforce all of the
provisions of this chapter.
Sec. 15-12. License fee Business tax schedule.
The amount which shall be paid by any person or persons, firms or business associations
of any kind maintaining a permanent business location or branch office within the city, for the
privilege of engaging in or managing any business, profession or occupation within said
the Cite are as follows:
• • •
Automobile dealers, includes all types of motor vehicles with a separate lieense receipt to
be obtained for each of the classifications listed below:
(a) Display room or lot for new or used cars . . . 187.50
(b) Paint, body or top shop . . . 200.00
(c) Repair shop . . . 200.00
(d) Washing, polishing and greasing (not connected with garage or service
station) . . . 150.00
(e) Combined . . . 250.50
Wrecking service (to be approved by both city manager and city commission, if
on police call) . . . 175.00
Boats and shipyards.
Sales only (where boat accessories only are sold to merchants classified) . .225.00
Yacht or ship broker . . . 200.00
Permitting the operating of marine ways and dry-docks, any capacity; designing
and building boats, marine hardware and marine equipment; supplies and ship
chandlery, for use in connection with work done by the boatyard or shipyard that
is hereby lieenseR has obtained a receipt.
More than 10 passengers, but not exceeding 50 passengers, each boat . . . 200.00
5 ORDINANCE#2007-004
More than 50 passengers, each boat . . . 250.00
Note: Prior to issuance of ^eetipati, nal license a receipt, liability insurance shall be
required for commercial boats and vessels for hire, carrying more than 6 persons, in an
amount not less than $25,000.00 for bodily injury or death to one person and an amount
not less than $50,000.00 for bodily injury or death to more than one person.
A certificate of insurance shall be furnished to the city clerk when the lieense receipt is
issued. Further, a certificate of approval as to seaworthiness, issued by the United States
Coast Guard, shall be filed with the city clerk.
Boats, towing and lightening (permit one barge or lighter free from each tow boat
licensed hereunder as follows):
For a business owning 2 boats or less . . . 150.00
For a business owning more than 2 boats . . . 250.00
For each barge or lighter in excess of the number of 2 boats licensed
hereiinderunder this Chapter, or for each barge or lighter not permitted in
connection with 2 boats . . . 35.00
Note: In the event a permit to operate such boat is required by ordinance of the city, no
such license receipt shall be issued until such permit has been obtained.
Boats for hire, fishing, cruising or sightseeing . . . 125.00
Note: Prior to issuance of ^,.,..,pats. nal neotiso a receipt, liability insurance shall be
required for commercial boats and vessels for hire carrying more than 6 persons in an
amount not less than $25,000,00 or bodily injury or death to one person in an amount not
less than $50,000.00 for bodily injury or death to more than one person and such
certificate of insurance shall be filed with the city clerk. Also, prior to the issuance of the
l-ieense receipt, a certificate of approval as to seaworthiness, issued by the United States
Coast Guard shall be filed with the city clerk.
Carnivals, circuses, vaudeville shows, minstrels, theatrical performances and other
shows under canvas:
For each week or fractional part theree€of a week . . . 781.25
Concessions, per day . . . 25.00
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Contractors . . . 300.00
Note: Where the particular contractor classification requires a certification of
competency, the building official shall be furnished with evidence that the certificate of
competency has been issued to the applicant for the license receipt. In addition, if any
other law or ordinance requires that the applicant carry any type of insurance, the
building official shall be furnished with a certificate of insurance before a lieense receipt
is issued to an applicant.
Delivery service, by automobile or motorcycle, each vehicle . . . 50.00
Note: The applicant for a delivery service license receipt must be bonded.
Detective agency . . . 225.00
Note: The applicant for a detective agency license receipt must be approved by city
manager.
Gasoline service stations:
3 pumps or less . . . 150.00
Each additional pump beyond 3 pumps . . . 50.00
Note:
(a) The operator of a gasoline service station rendering services such as
repairing, or having vending machines, etc., shall be required to purchase
additional licenses receipts, where proper.
(b) If proper licenses receipts are purchased, the operator of a gasoline service
station may sell candy, milk, ice cream, soft drinks, cigarettes, and incident or
miscellaneous automotive accessories. Otherwise, the operator of a gasoline
station may not sell beer, or any other type of alcoholic beverage or groceries.
375.00
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Jai Aai f entai, per day 39.0&
• • •
Jewelry, dealers who buy and sell old gold, silver and other precious metals, or offer to
buy and sell, where no other lieenses receipts are paid . . . 400.00
Note: Each licensee receipt holder shall maintain permanent records of all purchases and
sales, including dates, description of property purchased and sold and names and
addresses of persons purchasing or buying.
• • •
Merchant police patrol and watchman (each licensee receiptholder to be fingerprinted
and approved by city manager), per man ep rson . . . 100.00
Merchants, retail:
Value of inventory not over $500.00 . . . 100.00
Value of inventory over $500.00 and not over $1,000.00 . . . 100.00
For each $1,000.00 additional value of inventory or fraction thereof. . . 100.00
Note: There is hereby established a maximum license fee of$1,000.00 on inventory of
retail merchants which amounts to $31,000.00 or more.
• • •
Merchants, wholesale, delivering from vehicle and not paying regular wholesale license
receipt, each vehicle . . . 350.00
• • •
Professional categories (lieense fee is assessed against each person engaged in the
business and not against the firm, partnership or corporation. Therefore, each individual
must acquire a separate license receipt rather than one license receipt being acquired by a
firm, partnership or classification):
Note: If any profession is not specifically named, the license fee shall be $225.00,
Further, the word "profession" shall be deemed to include any person whose business is
that of primarily rendering a specific type of service where such service has not been
specifically described (by category or otherwise) in any other parts of this ordinance.
8 ORDINANCE 42007-004
Section 3. That throughout the City Code of Ordinances and Charter all references to
"occupational license" shall be changed to "business tax," or "receipt" and "license" shall be
changed to "business tax" or"receipt" where the context requires.
Section 4. That except as amended above, all other provisions of Chapter 15 of the
Code of Ordinances of the City of Dania Beach, Florida, as amended, shall remain in full force
and effect.
Section 5. That all ordinances or parts of ordinances and all resolutions or parts of
resolutions in conflict with the provisions of this Ordinance are repealed.
Section 6. That 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 7. That this Ordinance shall take effect immediately at the time of its passage
and adoption.
PASSED on first reading on March 14, 2007.
PASSED AND ADOPTED on secoAdein on March 27, 2007.NT
MAYOR MMISSIONER
ATTEST: \
LOUISE STILSON, CMC
CITY CLERK
APPROVED AS T FCM AND CORRECTNESS:
BY: I ��
T14OM4 S RO
CITY ATTO EY
9 ORDINANCE 42007-004