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Item 7C v CITY OF ATLANTIC BEACH CITY COMMISSION MEETING STAFF REPORT AGENDA ITEM #7C SEPTEMBER 25, 2006 AGENDA ITEM: ORDINANCE N0.45-06-18, Public Hearing and Final Reading SUBMITTED BY: Donna L. Bussey, City Clerk DATE: September 19, 2006 BACKGROUND: At the last Regular Commission Meeting on September 11, 2006, Ordinance No. 45-06-18 was approved on first reading. Inadvertently, the effective date for the Ordinance read October 1, 2006 instead of January 1, 2007. This delay in the effective date is necessary in order to allow enough time to implement the changes resulting from the Ordinance. RECOMMENDATION: Amend Ordinance No. 45-06-18 changing the effective date from October 1, 2006 to January 1, 2007 and approve on second reading. ATTACHMENTS: Ordinance 45-06-18 REVIEWED BY CITY MANAGER ~. AGENDA ITEM #7C SEPTEMBER 25, 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 20, Taxation, Article III, is hereby amended to read as follows: ARTICLE III. err ro n rrTn~.T n L-Lr~l~~~c LOCAL BUSINESS TAX State law references: Locale . 'sense 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 +o any board, commission or officer for permits, registration, examination or inspection. Unless otherwise pro sided by law, these are deemed to be regulatory and in addition to, and not in lieu of, any local ^~ ~„~*~^„^' '~^°n°° business tax receipt ,~ imposed under the provisions of this chapter. Receipt means the document that is issued by the local ~overnin~ 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 license receipt and paying an annual €ee tax, ~ which shall be assessed as follows: Ordinance No. 45-06-18 Page 1 of 12 *. AGENDA ITEM #7C SEPTEMBER 25, 2006 ~. MANUFACTURING ESTABLISHMENTS: Manufacturer, all: 0--1,500 sq. ft.... ~~-1-99 $53.54 1,501--5,000 sq. ft.... SF:BA $90.30 5,001--15,000 sq. ft.... "T.~n, 120.74 "' 15,001 sq. ft. and over ... ~8~99 302.40 PROFESSIONAL ESTABLISHMENTS (Physical facility) ~"" Any person applying fora ^~+~~ ^^^~~~^*~^~^"~^°r°° 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 maybe issued. This classification of 1i~ense business tax shall consist of, but shall not be limited to the following types of business, and the ~~o business tax for the professional `~' establishment shall be assessed at the rate indicated. 0--1,500 sq. ft.... X1-9 9 53.54 ~" 1,501--5,000 sq. ft.... g€rA9 90.30 5,001--15,000 sq. ft.... -1-~S~A 9 120.74 15,001 sq. ft. and over ... ~8~8 8 302.40 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 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 Ordinance No. 45-06-18 Page2of12 ~. ,~• 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 .. . ~8S:8A 302.40 AGENDA ITEM #7C SEPTEMBER 25, 2006 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) ... Q'~99 181.64 In addition to the license for the professional establishment (physical facility), each ~„ professional engaged it such practice or p rofession shall pay a li~ensebusiness tax as indicated. This classificatior. of Ii;-e~sebusiness tax shall consist of, but shall not be limited to the following: ~. Accountant, each ... X93-:98 108.14 Acupuncturist ... 34:99 35.70 ~,,, Architect ... ~ 93:98 108.14 Attorney ... -l-A~-:-99 108.14 Auctioneer ... -IA~-A9 108.14 Barber ... 34:89 35.70 Beautician ... 349 35.70 Building contractor ... 34:99 35.70 Chiropractor ... -1-93-:99 108.14 Cosmetologist ... 34-.99 35.70 Dental hygienist ... 34:99 35.70 ~** Dental radiographer ... 34.9A $35.70 Ordinance No. 45-06-18 Page 3 of 12 ~• ~. AGENDA ITEM #7C SEPTEMBER 25, 2006 Dentist ... X83:99 $108.14 Detective/investigator ... 34:59 35.70 Dietitian ... 3499 35.70 Electrician ... 3499 $35.70 Engineer ... X83-:88 108.14 Funeral director/embalmer ... X83-:9A 108.14 General contractor ... 34:-98 35.70 Hearing specialist ... ~-83:59 108.14 Insurance agent ... ~-83:88 108.14 Land surveyor ... -183-89 108.14 Landscape architect ... x&3-88 108.14 Marriage or family counselor ... X53:88 108.14 Massage therapist ... 3489 35.70 Mental health counselor ... ~-83-88 108.14 Miscellaneous, other than listed ... 34:98 35.70 Miscellaneous contractor ... 34:89 35.70 Mortgage broker ... ~-9-38 108.14 Nail specialist ... 34:99 35.70 Full specialist (nails/skin care) ... 34:99 35.70 Naturopath ... ~-83-.-89 108.14 Nursing home administrator ... X83-89 108.14 Occupational therapist ... -1-93:99 108.14 Optician ... X83:99 $108.14 Optometrist ... ~-83-:A9 108.14 Pharmacist (Exempt - F.S. 205.196) ... Exempt Physical therapist ... X83:89 108.14 Physician ... -1-93-99 108.14 Plumber ... 34.-89 35.70 Podiatrist ... X3-88 108.14 Professional, other than listed ... -1-93:99 108.14 Psychologist ... -1-83:98 108.14 Real estate appraiser ... 3488 35.70 Real estate sales agent ... 3459 35.70 Real estate broker ... 34-99 35.70 Residential contractor ... 34-99 35.70 Respiratory care practitioner/therapist ... ~-93:89 108.14 Stocks/bonds broker ... ~-83-:89 108.14 Veterinarian ... X88 108.14 RETAIL ESTABLISHMENTS: The business tax for retail establishments shall be assessed at the following rates: 0--1,500 sq. ft.... X1:89 53.54 1,501--5,000 sq. ft.... SF:-89 90.30 ~: Ordinance No. 45-06-18 Page4ofl2 AGENDA ITEM #7C SEPTEMBER 25, 2006 ~. 5,001--15,000 sq. ft.... "~ $120.74 15,001 sq. ft. and over ... ~$:8A 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: tropicaUaquarium 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) ~. Ordinance No. 45-06-18 Page5of12 .. 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 IiEease-f~ebusiness tax for service establishments shall be assessed at the following rates: ~. 0--1,500 sq. ft.... 398 53.54 1,501--5,000 sq. ft.... SC~9 90.30 5,001--15,000 sq. ft.... „~ 120.74 ~.. 15,001 sq. ft. and over ... ~S:A9 302.40 Advertising agency, firm or corporation engaged in creation, production or sale of media intended to promote or advertise AGENDA ITEM #7C SEPTEMBER 25, ?006 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 erecei t) Ordinance No. 45-06-18 Page 6 of 12 AGENDA ITEM #7C SEPTEMBER 25, 2006 e Advertising, outdoor (general ~ereceipt 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 Rental/LJ-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 ... 3.1-:89 53.54 „ 5--9 pumps ... $f :99 90.30 ~ 10--12 pumps ... "~ 120.74 Over 12 pumps ... ~B~:AA 302.40 ;~, Bar/lounge/tavern With one (1) COP lisertsereceipt, add ... ~? -99 59.84 With 2 COP l-isertsereceiUt, add ... ~ :9A 120.74 ~„ With 4 COP li~errsereceipt, add ... ~9 242.54 -~ With lounge and/or micro brewery, add ... ~8 8r99 302.40 Boat repair Bowling alleys Bookkeeping Building inspection Carpentry Carpet cleaners Catering Cement/stone/brick Cemetery Charter vessel Each vessel up to 25 ft.... 499 51.44 Plus $~A~A 11.02 per foot additional for vessels over 25 ft. Vessels over 25 ft. require city commission approval Cleaning/janitoriaUmaid service Ordinance No. 45-06-18 Page 7 of 12 .. Computer services Computer classes Consultant/systems analyst Computer repairs Software programs, writing of Consultant, not otherwise classified Country club With 1 COP lereceiUt, add ... x: -99 59.84 With 2 COP Iisensereceipt, add ... „ ~ 120.74 With 4 COP lereceiUt, add ... x :99 $242.54 '~ With lounge and/or micro brewery, add ... ~5~ 8-99 $302.40 Dance hall With 1 COP liser}sere eipt, add ... ~-7: 99 59.84 '~" With 2 COP Iiee~sereceiUt, add ... X 99 120.74 With 4 COP li~ensere eipt, add ... X 99 242.54 With lounge and/or micro brewery, add ... ASS: -99 302.40 '" Delivery/messenger service Decorator/interior design Drywall installation ~' Dredging/excavation contractor Employment agency Environmental services/consultant Fences, metal/wood 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 ~„ Hotel/moteUrooming houses V6'ith 1 COP lsereceipt, add ... 3-~: ~9 59.84 With 2 COP li~ensereceiUt, add ... " ~ 120.74 ~„ With 4 COP ~isensereceiUt, add ... x- 1-99 242.54 With lounge and/or micro brewery, add ... 2$8 -99 302.40 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 Ordinance No. 45-06-18 AGENDA ITEM #7C SEPTEMBER 25. ?006 Page 8 of 12 ~. ~. AGENDA ITEM #7C SEPTEMBER 25, 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 Per slip/space up to 50 ft.... X1-99 11.54 Plus additional x:88 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 P>ablishing/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 lisensereceipt, add ... 399 59.84 With 2 COP lieensereceipt, add ... "~ 120.74 With 4 COP l~e~sereceipt, add ... x-99 242.54 With lounge and micro brewery, add ... X85:99 302.40 Ordinance No. 45-06-18 Page9ofl2 ~. AGENDA ITEM #7C SEPTEMBER 25, 2006 ,sw 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 X3-09 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 establishments: Telephone company (subject to franchise) First 1,000 phones or instruments or fraction thereof, per phone or instrument operated or installed ... ~5 .078 Second 1,000 phones or instruments or fraction thereof cver 1,000, per phone or~ instrument operated or installed ... :06 .062 All over 2,000 phones or instruments, per phone or instrument operated or installed ... ~4-S $.046 ~. Transportation: In addition to the Iieensereceipt for the business establishment (physical facility), each individual engaged in transportation shall pay a l~ensebusiness tax fee for ~• each vehicle involved in the business, as follows: Taxi/limousine service Limousine, per vehicle ... $x:00 29.40 Taxi cabs ... x-08 29.40 Towing/wrecker service Towing/wrecker service, per vehicle ... X99 29.40 ~"' Trucking Ordinance No. 45-06-18 Page 10 of 12 ~• AGENDA ITEM #7C SEPTEMBER 25, 2006 Truck, per vehicle ... x-:98 $29.40 Vending machines: The }ieegreceipt for$f 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, pool/billiard table, electronic music machine and any machine which dispenses a product. 0--3 machines ... 2:98 $29.40 4--10 machines ... 3-7:-90 59.84 11--19 machines ... -1-199 120.74 20 or more machines (arcade) ... X8:99 $302.40 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 0 1--50 passenger capacity ... X89 115.50 51--100 passenger capacity ... , ,,~ 1.157.62 101 or more passenger capacity ... ' ~''~~ $144,703.12 Day labor employment service ... ~~?S9 5 788.12 Escort service ... ~?36~ 8 $28,940.62 Body piercing/tattoo artist .... X99 220.50 Lingerie modeling shop ... '''',`~~ 9 28 940.62 900 telephone service or equivalent ... ''',`z~~ 9 $28,940.62 Sexually oriented live entertainment ... '''',`~ 9 $28,940.62 Teen club ... X2-59 5 512.50 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 to casualty risks, as shown by the records of the insurance commissioner of the state, an excise or l~ebusiness tax in addition to ~~ any lsebusiness tax or ~' '' aa~*""' +^ ^ "''^°""~ excise tax now levied by the city, which tax shall be in the amount as established by F.S. 185.08 of the gross amount or receipts of premiums from policyholders on all premiums collected 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. Ordinance No. 45-06-18 Page 11 of 12 AGENDA ITEM #7C SEPTEMBER 25, 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 die-ensebusiness tax in addition to any li~e~sebusiness 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 Iie-ensebusiness 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 11`h day of September, 2006. PASSED by the City Commission on second and final reading this 25`h day of September, 2006. DONALD M. WOLFSON Mayor/Presiding Officer ~. Approved as to form and correctness: ALAN C. JENSEN, ESQUIRE City Attorney Ordinance No. 45-06-18 ATTEST: DONNA BU5SEY City Clerk Page 12 of 12 ~.