Item 7CAGENDA ITEM # 7C
OCTOBER 27, 2008
CITY OF ATLANTIC BEACH
CITY COMMISSION MEETING
STAFF REPORT
AGENDA ITEM: Introduction and First Reading of Ordinance No. 45-08-19
SUBMITTED BY: Donna L. Bartle, City Clerko~~
DATE: October 17, 2008
BACKGROUND: Florida Statutes, Ch. 205, s. 205.0535(4), provides that municipalities
may increase the rates of business taxes by up to 5 percent every other
yeaz. Our business taxes were last increased on January 1, 2007.
We have revised our ordinance to reflect a rate increase of 5%
(rounded down). Per Florida Statutes, Ch. 205, s. 205.0535(4), the
increase, however, may not be enacted by less than a majority plus one
of the governing body.
BUDGET: Based on the current budget of $94,500 in revenues, a five percent
(5%) increase to these rates would result in an additional $4,725
annually. However, most of the increase will not be realized until
next yeaz's budget.
RECOMMENDATION: Pass Ordinance No. 45-08-19 on first reading and set for public
hearing on November 10, 2008.
ATTACHMENTS: Ordinance No. 45-08-19
Reviewed by the City Manager:
AGENDA ITEM # 7C
OCTOBER 27, 2008
ORDINANCE NO.45-0&19
AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE
CITY OF ATLANTIC BEACH, AMENDING CHAPTER 20, TAXATION,
AMENDING SECTION 20-59, SCHEDULE OF FEES; PROVIDING AN
EFFECTIVE DATE
BE IT ENACTED BY THE CITY COMMISSION ON BEHALF OF THE PEOPLE OF
THE CITY OF ATLANTIC BEACH, FLORIDA:
SECTION 1. Section 20-59, Schedule of Rates, is hereby amended to read as follows:
No person, firm or corporation shall engage in or manage any trade, business, profession,
or occupation without fast obtaining a receipt and paying an annual fee, which shall be
assessed as follows:
MANUFACTURING ESTABLISHMENTS:
Manufacturer, all:
0--1,500 sq. ft.... e`er $56.22
1,501--5,000 sq. ft.... X99:-~& $94.82
5,001--15,000 sq. ft.... ~'~-'~?4 $126.78
15,001 sq. ft. and over ... 4A $317.52
PROFESSIONAL ESTABLISHMENTS (Physical facility)
Any person applying fora business tax receipt to practice any profession regulated by
the state department of professional regulation, or any other state board or commission
thereof, must exhibit an active state certificate, registration, or license, before the
business tax receipt may be issued. This classification of business tax shall consist of, but
shall not be limited to the following types of business, and the business tax for the
professional establishment shall be assessed at the rate indicated.
0--1,500 sq. ft... .
1,501--5,000 sq. ft... .
5,001--15,000 sq. ft... .
15,001 sq. ft. and over .. .
~3-3-~4 $56.22
8- $94.82
~A:-"~4 $126.78
~39z 48 $317.52
Accountancy firm/corporation
Architect firm/corporation
Air conditioning/heating
Attorney firm/corporation
Barber shop
Beauty shop
Brokerage firm/corporation: Mortgage, stocks, bonds
Building contractor
Cosmetology salon
Ordinance No. 45-08-19 Page 1 of IO
AGENDA ITEM # 7C
OCTOBER 27, 2008
Cosmetology school
Day care, adult
Day Gaze, children
Dental lab
Detective/investigative agency
Diet/weight control center
Educational establishment (trade, technical)
Electrical contractor
Engineer firm/corporation
Funeral home
General contractor
Hearing aid center
Insurance agency
Land surveyor business
Landscape azchitect firm/corporation
Loan company
Massage establishment
Mechanical contractor
Medical office
Miscellaneous, other than listed
Nursing home
Optometry office
Pharmacy
Plumbing/septic tank contractor
PooUhot tub/spa contractor
Real estate appraiser
Real estate agency
Residential contractor
Roofing contractor
Security systems contractor
Sheet metal contractor
Solaz energy contractor
Title company
Underground utilities contractor
Veterinary establishment
Banks, national or state, credit union ... e~.~9 $317.5?
Insurance company
(Transacting any class of insurance within the municipal limits of the city,
whether or not maintaining a place of business within the municipal boundaries)
... ~-1-84 $190.7?
In addition to the license for the professional establishment (physical facility), each
professional engaged in such practice or profession shall pay a business tax as indicated.
This classification of business tax shall consist of, but shall not be limited to the
following:
Ordinance No. 45-OS-19 Page 2 of 10
AGENDA ITEM # 7C
OCTOBER 27, 2008
Accountant, each ... X88:44 $113.5 ~
Acupuncturist ... 8 $37.49
Architect ... $-~AS:1-4 $113.55
Attorney ... ~1-A$~~ $113.55
Auctioneer... $~AB:-~4 $113.55
Barber ... ~~8 $37.49
Beautician ... ~8 $37.49
Building contractor ... ~- $37.49
Chiropractor ... ~85~4 $113.55
Cosmetologist ... ~-33~9 $37.49
Dental hygienist ... ~-5~8 $37.49
Dental radiographer ... ~~8 $37.49
Dentist ... ~-4 $113.55
Detective/investigator ... ~3-5~& $37.49
Dietitian ... $ $37.49
Electrician ... ~8- $37.49
Engineer ... ~-1.98.-1-4 $113.55
Funeral director/embalmer ... ~85~4 $113.5 5
General contractor ... e 2~ $ 3 7.49
Hearing specialist ... 4 $113.55
Insurance agent ... X88:44 $113.5 5
Land surveyor ... e 1~ $113.5 5
Landscape architect ... ~-1.88:-~4 $113.5 5
Marriage or family counselor ... ~8~:1-4 $113.5 5
Massage therapist ... ~ $37.49
Mental health counselor ... ~85~4 $113.5 5
Miscellaneous, other than listed ... 8- $37.49
Miscellaneous contractor ... 8 $37.49
Mortgage broker ... 4 $113.5 5
Nail specialist ... 8- $37.49
Full specialist (nails/skin care) ... x:-78 $37.49
Naturopath ... :85:14 $113.5 5
Nursing home administrator ... ~8g:-~4 $113.55
Occupational therapist ... ~-A$-1-4 $113.55
Optician ... 4 $113.55
Optometrist ... 4 $113.55
Pharmacist (Exempt - F.S. 205.196) ... Exempt
Physical therapist ... ~4 $113.55
Physician ... ~88~4 $113.55
Plumber ... ~35~& $37.49
Podiatrist ... ~88~~4 $113.55
Professional, other than listed ... ~-88:1.4 $113.55
Psychologist ... ~-85~4 $113.55
Real estate appraiser ... X35-'~& $37.49
Real estate sales agent ... X5-7& $37.49
Real estate broker ... X78 $37.49
Residential contractor ... $3-78 $37.49
Respiratory care practitioner/therapist ... $~88~4 $113.55
Ordinance No. 45-08-19 Page 3 of 10
AGENDA ITEM # 7C
OCTOBER 27, 2008
I Stocks/bonds broker ... ~A8:~4 $113. ~ 5
Veterinarian ... ~1-984 $113.55
RETAIL ESTABLISHMENTS:
The business tax for retail establishments shall be assessed at the following rates:
0--1,500 sq. ft... .
1,501--5,000 sq. ft... .
5,001--15,000 sq. ft... .
15,001 sq. ft. and over .. .
Antiques
Appliance sales
Art gallery/dealer
Art framing/arts and crafts
Auto new/used
Auto parts/supplies
Bakery
Beauty supply
Bicycles
Boat, new/used
Book stores/stationers
Building supplies
Butcher/meat market
Cabinetlcarpentry shop
Candy/pop corn
Ceramics
Clothing
Collectibles
Communications equipment (cell phones/beepers)
Computer, hardware/software
Convenience store
Cosmetics
Crafts/home accessories
Gifts/greeting cards
Decorator sales
Delicatessen
Department/variety store
Electronic equipment/radio/television
Fabric shop
Fish/seafood market
Fishing supplies (bait and tackle)
Fish: tropicaUaquarium
Floor coverings: carpet, tile, etc.
Florist, cut flowers, plants, etc.
Furniture sales
Garden center/nursery
e`er $56.22
$99:39- $94.82
e'~.T4 $126.78
~~~4A $317.52
Ordinance No. 45-08-19 Page 4 of 10
AGENDA ITEM # 7C
OCTOBER 27, 2008
Gas, LP dealers
Glass: auto, plate, window, mirror
Grocery store
Guns/firearms dealer
Hardware store
Health food store
Ice cream vendor (mobile)
Ice cream pazlor
Internet sales
Jewelers
Liquor store (not for consumption on premises)
Lumber yazd/sales
Mail order/catalog sales
Marine equipment/supplies
Miscellaneous sales, other than listed
Mobile home/RV dealer
Motorcycle sales, new/used
Music shop
Office equipment/supplies
Optical devices/equipment sales
Pawnshop
Pet shop, sales/supplies
Photographic equipment/supplies
Plumbing fixtures/supplies
Records/tapes/CD/video sales
Secondhand/thrift stores
Shoe sales
Sporting goods
Tobacco products
Toy store
Trophy/awazd sales
Video equipment sales/rental
Wall covering/window treatment
Water companies, bottled or bulk
SERVICE ESTABLISHMENTS:
The business tax for service establishments shall be assessed at the following rates:
0--1,500 sq. ft... .
1,501--5,000 sq. ft... .
5,001--15,000 sq. ft... .
15,001 sq. ft. and over .. .
Q`~4 $56.22
~9~3~ $94.82
e'er $126.78
~~z 48 $317.52
Ordinance No. 45-08-19 Page S of 10
AGENDA ITEM # 7C
OCTOBER 27, 2008
Advertising agency, firm or corporation engaged in creation, production or sale of media
intended to promote or advertise
Advertising, billboards, highway and wall signs (covering fabrication, erection and/or
maintenance of any type sign which is located on private property, exclusive of neon,
which is covered under general receipt)
Advertising, outdoor (general receipt covering all phases of advertising as defined in F.A.
Ch. 479, relating to outdoor advertisers and including erecting, servicing and maintaining
of electrical and neon signs)
Animal grooming/kennel
Apartment building/complex (Based on total sq. footage)
Appliance service/repair
Auto:
Car wash
Customizing/detailing
Oil change
Machine shop/welding
Paint and body shop
RentaVtJ-drive
Road service/towing
Service/repair
Stereo/accessories installation
Storage
Tire dealer
Service station
(The number of pumps shall be calculated either individually or by island
as numbered by the service station)
1--4 pumps ... Q `~- $ ~ 6.22
5--9 pumps ... ~99:3~ $94.82
10--12 pumps ... ~'~ $126.78
Over 12 pumps ... ~3A2:4A $317.52
Bar/lounge/tavern
With one (1) COP receipt, add ... ~54~4 $62.83
With 2 COP receipt, add ... e'er. 4 $126.78
With 4 COP receipt, add ... ~4~34 $254.67
With lounge and/or micro brewery, add ... ~38~48 $ 317.52
Boat repair
Bowling alleys
Bookkeeping
Building inspection
Carpentry
Carpet cleaners
Catering
Ordinance No. 45-08-19 Page 6 of 10
AGENDA ITEM # 7C
OCTOBER 27, 2008
Cement/stone/brick
Cemetery
Charter vessel
Each vessel up to 25 ft.... ~I-44- $54.01
Plus e'er $ 11.5 7 per foot additional for vessels over 25 ft.
Vessels over 25 ft. require city commission approval
Cleaning/janitoriaUmaid service
Computer services
Computer classes
Consultant/systems analyst
Computer repairs
Software programs, writing of
Consultant, not otherwise classified
Country club
With 1 COP receipt, add ... $~4:$4 $62.83
With 2 COP receipt, add ... Q'~ 4 $126.78
With 4 COP receipt, add ... ~'~4 $254.67
With lounge and/or micro brewery, add ... $39~:4A $317.52
Dance hall
With 1 COP receipt, add ... X3:84 $62.83
With 2 COP receipt, add ... ~ $126.78
With 4 COP receipt, add ... $24~-54 $254.67
With lounge and/or micro brewery, add ... ~3A~4A $317._52
Delivery/messenger service
Decorator/interior design
Drywall installation
Dredging/excavation contractor
Employment agency
Environmental services/consultant
Fences, metaUwood contractor
Fortune teller, clairvoyant, psychic, palmist spirit medium, etc.
Financial consultant
Foundation contractor
Fuel oil service
Furniture repair/upholstery
Glass tinting/coating
Health spa/gym
HoteUmoteUrooming houses
With 1 COP receipt, add ... X3:84 $62.8 3
With 2 COP receipt, add ... ~ "~~.'^~ $126.78
With 4 COP receipt, add ... ~24~-54 $254.67
With lounge and/or micro brewery, add ... ~9~:49 $317.52
Insulation contractor
Instructional establishment:
Arts/crafts
Computer/secretarial
Dance/music/fine arts
Karate/martial arts
Ordinance No. 45-08-19 Page 7 of 10
AGENDA ITEM # 7C
OCTOBER 27, 2008
Irrigation contractor
Junk/salvage yard
Land development company
Landscaping/lot clearing
Laundromat, self service
Laundry/dry cleaner
Lawn/yard service
Linen service
Locksmith
Machine repair/fabrication/welding
Management company (Managing the property or business of another person, firm or
corporation)
Manufacturer's agent/representative
Marina
Per slip/space up to 50 ft.... Q'~ $12,1
Plus additional Q'~ -$12.1 ? for each additional foot over 50 ft.
Marine construction (docks etc.)
Masonry/ceramic file
Minor contractor (Miscellaneous odd jobs/repair)
Miscellaneous service establishment, other than listed
Mobile home parks
Motion picture theater/establishment
Motorcycle repair
Moving/storage company
Newspaper, branch office/publishing
Office equipment maintenance
Packing/shipping/mail service
Painting/paper hanging
Pest controUexterminator
Photographer
Photo processing service
Piano tuner
Pool service/maintenance
Printer/print shop
Process server
Promoters of entertainment, exhibits, shows, event planner
Publishing/public relations company
Radio station broadcasting company
Radio/television/VCR repair
Recycling company
Rentals:
Bicycles
Equipment
Furniture/appliances
Video tapes, etc.
Other
Restaurants (this classification also includes snack bars and take-out only service)
With 1 COP receipt, add ... X84 $62.8
Ordinance No. 45-08-19 Page 8 of 10
AGENDA ITEM # 7C
OCTOBER 27, 2008
With 2 COP receipt, add ... e'~4 $126.78
With 4 COP receipt, add ... e'~4 $254.67
With lounge and micro brewery, add ... ~~4A $ ~ 17.52
Screen printing
Secretarial service/data processing
Security systems monitoring service
Septic tank cleaning
Shoe repair
Sign painters/sign builders
Signs, electric/neon
Solicitation, door to door (unless exempted by chapter 18 of this Code or F.S. Chapter
496)
(Plus $35.00 to cover the cost of investigation, section 18 -3 of this Code)
Small engine repair
Sprinkler systems (fire)
Storage/mini warehouses
Tanning salon
Tailor/dressmaker
Telegraph service
Telemazketing
Telephone answering service
Trailer pazk/tourist camp
Travel agency
Tree service/tree surgeon
Water softening/conditioning
Web site consultant
Well digger
Window installation/service
Other service establishments:
Telephone company (subject to franchise)
First 1,000 phones or instruments or fraction thereof, per phone or instrument
operated or installed ... ~B~S $.0819
Second 1,000 phones or instruments or fraction thereof over 1,000, per phone or
instrument operated or installed ... ~~ $.06> 1
All over 2,000 phones or instruments, per phone or instrument operated or
installed ... ~:A4H $.048
Transportation:
In addition to the receipt for the business establishment (physical facility), each
individual engaged in transportation shall pay a business tax fee for each vehicle
involved in the business, as follows:
Taxi/limousine service
Limousine, per vehicle ... 2~T.4V $;0.87
Taxi cabs ... ~'~ $; 0.8 7
Towing/wrecker service
Towing/wrecker service, per vehicle ... 8 $ X0.87
Ordinance No. 45-08-19 Page 9 of 10
AGENDA ITEM # 7C
OCTOBER 27, 2008
Trucking
Truck, per vehicle ... x:4.9 $ ; 0 g ~
Vending machines:
The receipt for vending machines shall be the responsibility of the business where
the vending machines are located and shall be in addition to other license(s)
required for the business. Vending machines shall mean any amusement/game
machine, pooUbilliard table, electronic music machine and any machine which
dispenses a product.
0--3 machines ... ~'~ $; 0. g 7
4--10 machines ... ~5~84 $62.83
11--19 machines ... Q'~ $126.74
20 or more machines (arcade) ... 4A $;17.52
Commission approval will be required before business tax receipts will be issued for the
following businesses, and business taxes shall be as follows:
Passenger vessel
1--50 passenger capacity ... ~'~ $121.27
51--100 passenger capacity ... ~~ $1,215.5 0
101 or more passenger capacity ... ~' ^^~:;i $151,938.27
Day labor employment service ... ~~ $6,077.5
Escort service ... ~'4~ °~z $30,387.65
Body piercing/tattoo artist ... ¢'~ $231.52
Lingerie modeling shop ... Q''4~°A,~.~ $30,387.65
900 telephone service or equivalent ... ~'4~°A~-,~:~ $30,387.65
Sexually oriented live entertainment ... $~8;94~A:~~ $30,387.6
Teen club ... ~`,`~ $5,788.12
SECTION 2. This ordinance shall take effect January I, 2009
PASSED by the City Commission on first reading this day of , 2008.
PASSED by the City Commission on second and final reading this day of
2008.
JOHN S. MESERVE
Mayor/Presiding Officer
Approved as to form and correctness:
ALAN C. JENSEN, ESQUIRE
City Attorney
ATTEST:
DONNA L. BARTLE, CMC
City Clerk
Ordinance No. 45-08-19 Page 10 of 10