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
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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
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AGENDA ITEM #7C
SEPTEMBER 25, 2006
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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
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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
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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
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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
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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
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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
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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
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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
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AGENDA ITEM #7C
SEPTEMBER 25, 2006
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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
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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
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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
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