Item 7E v~.
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
~-
~' CITY OF ATLANTIC BEACH
CITY COMMISSION MEETING
STAFF REPORT
AGENDA ITEM: Introduction and First Reading of Ordinance No. 45-06-18
SUBMITTED BY: Donna Bussey, City Clerk
DATE: September 1, 2006
BACKGROUND: Florida Statutes, Ch. 205, has been amended, changing the term "local
occupational license tax" to "local business tax" and defining the term
"receipt" as it relates to business taxes, in place of the term
"occupational license". Changing the name of the item issued by local
governments from occupational license to local business tax receipt is
a measure the legislature took to eliminate fraudulent
misrepresentations made to consumers using a local occupational
license as proof of competency to perform various repairs and
services. This change is effective January 1, 2007. The changes may
be adopted prior to the effective date.
In addition, Florida Statutes, Ch. 205, s. 205.0535(4), provides that
municipalities may increase the rates of these business taxes by up to 5
percent every other year. Our business taxes (previously referred to as
"occupational license fees") were last increased in 2003.
We have revised our ordinance to reflect a rate increase of 5%, with
resulting rates rounded down to the nearest even number penny. 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: We anticipate an increase in revenues of approximately $4,500 due
to these rate increases.
RECOMMENDATION: Pass Ordinance No. 45-06-18 on first reading and set for public
hearing on September 25, 2006.
'"" ATTACHMENTS: Ordinance No. 45-06-18
Reviewed by the City Manager:
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
ORDINANCE NO. 45-06-18
AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE
CITY OF ATLANTIC BEACH, AMENDING CHAPTER 20, TAXATION,
ARTICLE III, OCCUPATIONAL LICENSE TAX, AMENDING THE
TERM LOCAL OCCUPATIONAL LICENSE TAX TO LOCAL
BUSINESS TAX; AMENDING SECTION 20-51, DEFINITIONS, TO
CHANGE THE TERM FOR LOCAL OCCUPATIONAL LICENSE TO
LOCAL BUSINESS TAX AND TO ADD A DEFINITION FOR RECEIPT
AS IT RELATES TO BUSINESS TAXES; AMENDING SECTION 20-59,
SCHEDULE OF FEES; AMENDING PROVISIONS IN ARTICLE IV:,_
INSURANCE PREMUM TAXES, SECTIONS 20-76 THROUGH 2O-78,
TO CONFORM TO THIS NEW TERMINOLOGY; 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. Chapter Z0, Taxation, Article III, is hereby amended to read as follows:
ARTICLE III. nr~r rn n TTnT.r n r T T('~ATC1r T A V LOCAL BUSINESS TAX
State law references: Local ec business taxes, F.S. Ch. 205
SECTION 2. Section 20-51, Definitions, is hereby amended to change the following
term and add the following definition:
Local business tax shall mean the method by which a local
governing authority grants the privilege of engaging in or managing any business,
profession or occupation within its jurisdiction. It shall not mean any fees or licenses
paid to any board, commission or officer for permits, registration, examination or
inspection. Unless otherwise provided by law, these are deemed to be regulatory and in
addition to, and not in Lieu of, any local °^^~•„^*~^~^' '~^°~~° business tax receipt
imposed under the provisions of this chapter.
Receipt means the document that is issued by the local governing authority which bears
the words "Local Business Tax Receipt" and evidences that the person in whose name the
document is issued has complied with the provisions of this chapter relating to the
business tax.
SECTION 3. Section 20-59, Schedule of Fees 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 first obtaining a l~ieexse recei t and paying an annual €ee tax,
which shall be assessed as follows:
AGENDA ITEM # 7E
SEPTEMBER I I, 2006
MANUFACTURING ESTABLISHMENTS:
Manufacturer, all: ~~ $53.54
0--1,500 sq. ft• • • • 8F~-Ag $90.30
~* 1,501--5,000 sq. ft. • • • ~g $1_4
5,001--15,000 sq. ft• • • • ~BrS-Bq $3p2 40
15,001 sq. ft. and over .. .
PROFESSIONAL ESTABLISHMENTS (Physical facility)
business tax receipt to practice any
Any person applying fora other state
istration, or
profession regulated by the state depart b ~ ~° apt Veestate certificate~reg r an
board or commission thereof, must exh~ business tax receipt may be issued. This
license, before the ~}-e
ification of lie business tax shall consist of, but shall not be rofessaonal e
class business tax for the p
following types of business, and the Ii~ense-€ee
establishment shall be assessed at the rate indicated.
egg 53.54
0--1,500 sq. ft. • . • ~g $9.-
1,501--5,000 sq. ft• • • • "~ 1~4
5,001--15,000 sq. ft• • • • 3~0
15,001 sq. ft. and over ... ~~
Accountancy firm/corporation
Architect firm/corporation
Air conditioning/heating
Attorney firm/corporation
Barber shop
~. Beauty shop a e stocks, bonds
Brokerage firm/corporation: Mortg g
Building contractor
Cosmetology salon
Cosmetology school
Day care, adult
Day care, 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
~.
..
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
~.
Landscape architect firm/corporation
Loan company
~. Massage establishment
Mechanical contractor
Medical office
Miscellaneous, other than listed
Nursing home
Optometry office
~* Pharmacy
Plumbing/septic tank contractor
Pool/hot tub/spa contractor
Real estate appraiser
Real estate agency
Residential contractor
~" Roofing contractor
Security systems contractor
Sheet metal contractor
~" Solar energy contractor
Title company
Underground utilities contractor
`'" Veterinary establishment
Banks, national or state, credit union .. .
~g,g,.gg 302.40_
Insurance company
of insurance within the
l
municipal limits of the city,
ass
(Transacting any c
not maintaining a place of business within the municipal boundaries)
h
~'
er or
whet
egg 181.6_4_
'ion to the license for the professional establishment (physical facility), each
In addrt
i
s
t~
~
professional engaged in such pract
of be
f~bu
ce business tax shall onsist o
This classification of he~se_
d
.
indicate
limited to the following:
$}g~gp $108.14
Accountant, each ... 34-89 $35.70
Acupuncturist ... ~~ $108.14
Architect ... egg $108.14
~, Attorney ... egg $108.14
Auctioneer ... ~~ 3$ 5.70
Barber ... egg $35.70
~„ Beautician ... ~g $35.70
Building contractor ... ~-93-99 $108.14
Chiropractor ... 34--89 $35.70
~„ Cosmetologist ... 34-88 $35.70
Dental hygienist ... 34-89 $35.70
Dental radiographer .. .
,..
~.
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
-1.93-:99 $108.14
Dentist ... egg $35.70
Detective/investigator ... 34-99 $35.70
~. Dietitian ... egg $35.70
Electrician .. • ~8 $108,14
Engineer ... ~ A3-89 $1 p g_14
Funeral director/embalmer ... 3~1--99 $35.70
General contractor ... ~~ $1_
Hearing specialist ... ~-93--8g $108.14
Insurance agent ... ~-93-8g $108.14
Land surveyor ... ~g $108.14
Landscape architect ... ~ 93-89 $1_
Marriage or family counselor ... 34-88 $35.70
Massage therapist ... ~ 93-88 l~q
Mental health counselor ...
ther than listed ... 34-98 $35.70
"" Miscellaneous, o 34-88 $35.70
Miscellaneous contractor ... ~8 $108.14
Mortgage broker ... 34-A8 $35.70
~' Nail specialist ...
list (nails/skin care) .. •
i 34-98 $35.70
a
Full spec ~-93-98 $1_
Naturopath ... ~8 $108,14
~" Nursing home administrator ... X83-88 1$ 08 14
Occupational therapist ... ~8 $108.14
Optician ... ~.~8 $108.14
~" Optometrist ...
pharmacist (Exempt - F.S. 205.196) .. • Exem t
~~
$108.14
Physical therapist ... ~-83-88 1$ 08 14
~" Physician .. • 34-88 $35.70
Plumber ... ~~ $108,14
'~ Podiatrist ...
Professional, other than listed ... X83-98
~g $108.14
$108.14
Psychologist ... 34-88 3$ 5.70
Real estate appraiser ... 34-88 $35.70
Real estate sales agent ... ~~ $35.70
Real estate broker ... ~~ 3$ 5 70
Residential contractor ...
care practitioner/therapist
t
i
... $1_
ory
ra
Resp $108.14
Stocks/bonds broker ... ~ 83-88 $1_
Veterinarian .. .
~,
RETAIL ESTABLISHMENTS:
r retail establishments shall be assessed at the following
f
o
The ~e-€eebusin~aX
rates:
~..
0--1,500 sq. ft.... x-}-89
$~ $53.54
$90.30
1,501--5,000 sq. ft• • • .
.~.
~.
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
~.
5,001--15,000 sq. ft.... ~-1-5-A8 $120.74
15,001 sq. ft. and over ... 2$5:-98 $302.40
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
Cabinet/carpentry 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: tropical/aquarium
Floor coverings: carpet, tile, etc.
~. Florist, cut flowers, plants, etc.
Furniture sales
Garden center/nursery
Gas, LP dealers
Glass: auto, plate, window, mirror
~, Grocery store
Guns/firearms dealer
Hardware store
~, Health food store
Ice cream vendor (mobile)
~.
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
Ice cream parlor
Internet sales
Jewelers
Liquor store (not for consumption on premises)
Lumber yard/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/award 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.... S.rl-.89 53.54
1,501--5,000 sq. ft.... 8Fr.99 $90.30
~" 5,001--15,000 sq. ft.... , ,.~ 120.74
15,001 sq. ft. and over ... 2.8-8:89 $302.40
~" 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 l~eHSerecei t)
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
~" eneral li~exserecei t covering all phases of advertising as defined
Advertising, outdoor (g
in F.A. Ch. 479, relating to outdoor advertisers and including erecting, servicing an
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
Rental/U-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 islan
as numbered by the service statis~ong $53.54
~" 1--4 pumps • • • ~g $90.30
5--9 pumps ... ~8 $1_
10--12 pumps . • • ~88-Bg $3_
~" Over 12 pumps .. .
Bar/lounge/tavern recei t, add ... ~g $59.84
With one (1) COP lie-~- egg $120.74
With 2 COP erecei t, add .. .
recei t add ... ~-:~ $242.54
With 4 COP Vie.-1-~
With lounge and/or micro brewery, add ... g $3_
Boat repair
Bowling alleys
~, Bookkeeping
Building inspection
Carpentry
Carpet cleaners
Catering
Cement/stone/brick
.~, Cemetery
Charter vessel 4-99 $51.44
Each vessel up to 25 ft... .
~, Plus g$11.02 per foot additional for vessels over 25 ft.
Vessels over 25 ft. require city commission approval
Cleaning/janitorial/maid service
~.
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
,~
Computer services
Computer classes
Consultant/systems analyst
Computer repairs
writing of
ms
,
Software progra
Consultant, not otherwise classified
_,~ Country club
With 1 COP ~ice~serecei t, add ...
X99 $59.84
„~ $120
74
With 2 COP ~recei t, add ...
.
add
cei t .
x-98 $242.54
..
,
With 4 COP ~iee~sere
With lounge and/or micro brewery, add ... X8-8:-89 $302.40
~, Dance hall
With 1 COP li~enserecei t, add ...
X99 $59.84
X88 120.74
With 2 COP serecei t, add ...
add
cei t x:-98 $242.54
...
,
With 4 COP }~ensere
With lounge and/or micro brewery, add ... X85.88 $302.40
Delivery/messenger service
Decorator/interior design
Drywall installation
Dredging/excavation contractor
Employment agency
Environmental services/consultant
Fences, metal/wood contractor almist s irit medium, etc.
Fortune teller, clairvoyant, psychic, p p
Financial consultant
Foundation contractor
Fuel oil service
Furniture repair/upholstery
Glass tinting/coating
~' Health spa/gym
Hotel/motel/rooming houses
add
cei t
x:88 $59.84
...
,
With 1 COP ~ise~sere
add
ei t -1-88 1$ 20.74
~' ...
,
With 2 COP liser~serec
add
cei t x-89 $242.54
...
,
With 4 COP sere
With lounge and/or micro brewery, add . .. X88:88 302.40
Insulation contractor
Instructional establishment:
Arts/crafts
~" Computer/secretarial
Dance/music/fine arts
Karate/martial arts
^'~ Irrigation contractor
Junk salvage yard
Land development company
Landscaping/lot clearing
Laundromat, self service
~.
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
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 $11.54
Per slip/space up to 50 ft.... ~-:8g
Plus additional Q'.~$11.54 for each additional foot over 50 ft.
~* Marine construction (docks etc.)
Masonry/ceramic the
Minor contractor (Miscellaneous odd jobs/repair)
~" Miscellaneous service establishment, other than listed
Mobile home parks
Motion picture theater/establishment
~' Motorcycle repair
Moving/storage company
Newspaper, branch office/publishing
~" Office equipment maintenance
Packing/shipping/mail service
Painting/paper hanging
~" Pest control/exterminator
Photographer
Photo processing service
~" Piano tuner
Pool service/maintenance
Printer/print shop
Process server
Promoters of entertainment, exhibits, shows, event planner
Publishing/public relations company
Radio station/broadcasting company
Radio/television/VCR repair
Recycling company
Rentals:
Bicycles
Equipment
Furniture/appliances
Video tapes, etc.
Other
Restaurants (this classification also includes snack bar~~d t$ e-out only service
With 1 COP liee~serecei t, add ... "~ $1_
With 2 COP liEenserecei t, add .. • ~--9g $242 54
With 4 COP ~erecei t, add ... $3_
With lounge and micro brewery, add ... ~g
~.
AGENDA ITEM # 7E
SEPTEMBER 11, 2006
Screen printing
Secretarial service/data processing
Security systems monitoring service
Septic tank cleaning
Shoe repair
Sign painters/sign builders
Signs, electric/neon ted b cha ter 18 of this Code or F.S. Chapter
Solicitation, door to door (unless exemp y p
496)
Plus X8$36.74 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
Telemarketing
Telephone answering service
Trailer park/tourist camp
Travel agency
Tree service/tree surgeon
Water softening/conditioning
Web site consultant
Well digger
Window installation/service
Other service establishmaennts'sub'ect to franchise)
Telephone comp Y ( J
hones or instruments or fraction thereof, per phone or instrument
First 1,000 p -8~ $.078
operated or installed .. .
hones or instruments or fraction thereof over 1,000, per phone or
Second 1,000 p $_
instrument operated or installed ...
All over 2,000 phones or instruments, per phone or instrument operated or
-A4 ~ $.046
installed .. .
Transportation: h sical facility),
In addition to the l.~nserecei t for the business establishmebusiness tax fee for
each individual engaged in transportation shall pay a ~----
each vehicle involved in the business, as follows:
Taxi/limousine service 8 $29.40
Limousine, per vehicle ... X8-98 $2.=
Taxi cabs .. .
Towing/wrecker service er vehicle ... ~~ $2=
Towing/wrecker service, p
Trucking
AGENDA ITEM # 7E
SEPTEMBER 1 I, 2006
per vehicle ... X8:99
~" Truck $29.40
,
Vending machines:
The ll~grece~-e€ vending machines s
hall be the responsibility of the
d shall be in addition to other
d
an
business where the vending machines are locate
d for the business. Vending machines shall mean any
i
re
license(s) requ
amusement/game machine, pool/billiard table, electronic music machine and any
machine which dispenses a product.
~9 $29.40
0--3 machines ...
4--10 machines ... X99 $59.84
11--19 machines ... "~
~88 $120.74
40
99 $302
:~
20 or more machines (arcade) ... .
~. > >' ~„cambusiness tax receipts
Commission approval will be required before e~i ~ Q~ s taxes shall be as
the following businesses, and ~~
d f
or
will be issue
,. follows:
Passenger vessel x-89
1--50 passenger capacity ... $115.50
' '~
51--100 passenger capacity ... ~ ~~ Q, ~ 1.1$ 57 6?
~~ $144 703.12
101 or more passenger capacity ... ` `~ 5 7$ 88 12
Day labor employment service ...,~~
`~ 28940 62
,
Escort service ... 2.1-9-99
Body piercing/tattoo artist ... ~ $220.50
$28 940.62
Lingerie modeling shop ...
2
~ $28
940.62
900 telephone service or equivalent ... 2
~, c ,
$28 940.62
Sexually oriented live entertainment ... ~9 _
$5,512.50
~" Teen club ... '
SECTION 4. Section 20-76, Casualty Risks, is hereby amended to read as follows:
Sec. 20-76. Casualty risks.
There is hereby assessed, imposed and levied on every insurance company, corporation
or other insurer now engaging in or carrying on, or which shall hereafter engage in or
carry on the business of insuring with respect ex iseuorlty r}~e~ebusines_s to xmtaddit onto
of the insurance commissioner of the state, an excise tax
any }icensebusiness tax or
now levied by the city, which tax shall be in the amount as esta nlia led emiums 1 ollegt d
the gross amount or receipts of premiums from policyholders o p
on casualty insurance policies covering property within the corporate limits of the city.
SECTION 5. Section 20-77, Property insurance, is hereby amended to read as follows:
Sec. 20-77. Property insurance.
,.
AGENDA ITEM # 7E
,~ SEPTEMBER 11, 2006
There is hereby assessed, imposed and levied on every insurance company, corporation
~" or other insurer now engaging in or carrying on, or which shall hereafter engage in or
carry on the business of property insurance, as shown by the records of the insurance
commissioner of the state, an excise or 1-ie-e~sebusiness tax in addition to any
l~censebusiness tax or excise tax now levied by the city, which tax shall be in the amount
as established by F.S. 175.101 of the gross amount or receipts of premiums from
policyholders on all premiums collected on property insurance policies covering property
~.
within the corporate limits of the city.
SECTION 6. Section 20-78, Payment date, is hereby amended to read as follows:
Sec. 20-78. Payment date.
The 1-~er~sebusiness or excise taxes levied in section 20-76 or 20-77 shall be due and
payable annually on the first day of March of each year.
SECTION 7. This ordinance shall take effect October 1, 2006.
PASSED by the City Commission on first reading this day of , 2006.
PASSED by the City Commission on second and final reading this day of
2006.
DONALD M. WOLFSON
Mayor/Presiding Officer
Approved as to form and correctness:
ALAN C. JENSEN, ESQUIRE
City Attorney
ATTEST:
DONNA BUSSEY
City Clerk
~.