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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 ~.