Agenda Item 7AAGENDA I "I'L -M 0 7A
MIN 23, 2012
ORDINANCE NO. 45-12-21
AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE CITY OF
ATLANTIC" LEACH, 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 first obtaining a receipt and paying an annual fee, which shall be assessed as follows:
MANUFACTURING ESTABLISHMENTS:
Manufacturer, all:
0- -1,500 sq. ft....
F>^?? $59.03
1,501- -5,000 sq. ft....
$9+2 a56
5,001 -- 15,000 sq. ft....
M-124�7s $13.3..1 I
15,001 sq. ft. and over
$333.39
PROFESSIONAL ESTABLISHMENTS (Physical facility)
Any person applying for a business tax receipt to practice any profession regulated by the state
department of professional regulation, or any other state board or commission thereof, inust 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, .
Accountancy firm /corporation
Architect firnVcorporation
Air conditioning /heating
Attorney finn/corporation
Barbcr shop
Beauty shop
Brokerage firni/coiporation: Mortgage, stocks, bonds
Building, contractor
Cosmetology salon
Cosmetology school
Day care, adult
Day care, children
$56.22 59.03
$94�8 2_ 99.56
U $133.11
$3!74 $333.39
Dental lab
Detective /investigative agency
Diet/weight control center
Educational establishment (trade, technical)
Electrical contractor
Engineer furn /corporation
Funeral hone
General contractor
Hearing aid center
Insurance agency
Land surveyor business
Landscape architect firm/corporation
Loan company
Massage establislunent
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 establislunent
Banks, national or state, credit union .. .
"4-2 $333.39
AGENC]A ITEM # 7A
J W I.Y 23, 201.2
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)
-2 $200.25
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::
AccQUnt,ant, each ...
Acupuncturist ...
Architect ...
Attorney .. .
119.22
$�F9 $39.36
i3.5 11922
$ i 43.55 $119.22
Ordinance No. 4.5 -12 -21 Page 2 of 10
AGENDA ITEM # 7A
JULY 73, 2012
Auctioneer. . .
$443 -55 $1-19.
Barber ...
$37.49 $39.36
Beautician ...
$ 37-4 9 $39.36
Building contractor ...
$37.49 $39.36
Chiropractor ...
$ i i 3.55 $119.22
Cosmetologist ...
$37.4 $39.36
Dental hygienist ...
=19 $39.36
Dental radiographer ...
$37.49 $39.36
Dentist ...
$1115 1192 2
Detective /investigator ...
$47.49 $39.36
Dietitian ...
$4749 $39.36
Electrician ...
-449 3$ 9.36
Engineer. ..
$W3.55 $119.22
Funeral director /embalmer ...
S-" 1$ 19.22
General Contractor ...
S3749 $39.36
Hearing specialist ...
$ i i 3. $119.22
Insurance agent ...
$113.66 $119.22
Land surveyor. . -
$ i i 3.55 $119.22
Landscape architect ...
$113-5:5 JLL9.22
Marriage or family counselor ...
V 0.55 $119.22
Massage therapist ...
&349 $39.36
Mental health counselor ...
P 1i.65 $119.22
Miscellaneous, other than listed ...
$37.49 $39.36
Miscellaneous contractor ...
$37,49 39.36
Mortgage broker ...
Si W.55 $119.22
Nail specialist ...
saq-.49 3$ 9.36
Full specialist (nails /skin care) ...
$37A $39.36
Naturopath ...
$j 13.55 $119.22
Nursing home administrator ...
W 119.22
Occupational therapist ...
&"445 $119.22
Optician ...
SH 3-5 $119.22
Optometrist ...
$113-.5-5 $119.22
Pharmacist (Exempt - F.S. 205.196) ...
Exempt
Physical therapist ...
$44-3.55 $119.22
Physician ...
$ i i 3,55 $11$11 9.22
Plumber ...
$37.49 139.36
Podiatrist.. .
M j 3.5 119.22
Professional, other than listed ...
$443.55 1119.22
Psychologist..
.119.22
Real estate appraiser.
39.36
Real estate Sales agent ...
$3-7:4.9 39.36
Real estate broker ...
$37.49 $39.36
Residential contractor ...
$37.49 $39.36
Respiratory care practitioner /therapist ...
$ 4 !--3 � 55 119.22
Stocks /bonds broker- ...
&W4--5-5 $11 9.22
Veterinarian ...
V W.66 4 119.22
RETAIL. ESTABLISHMENTS:
Ordinance No. 45 -12 -21 Merge 3 of 10
'rhe 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... .
1 5,001 sq. ft. and over ...
Antiques
Appliance sales
All galleryldealer
Art framing/arts and crafts
Auto new /used
Auto parts /supplies
Bakery
Beauty supply
Bicycles
Boat, new /used
Book stores /stationers
Building supplies
Butcberhneat 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
Departinent /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
$91 A $99.56
$ $133.11
x-52 5333.39
AGENDA 1TLM fi 7A
It]t.Y 23, 2012
Ordincince No. 45 -12 -21 Pogo 4 of 10
Guns /firearms dealer
Hardware store
Health food store
Ice create vendor (mobile)
lee 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 ltolne/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
Recordsftapes /CD /video sales
Secondbittid /thrift stores
Shoe sales
Spotting goods
Tobacco products
Toy stone
"Trophy /award sales
Video equipment sales /rental
Wall covering/window treatment
Water companies, bottled or bulls
SERVICE ESTABLISHMENTS:
The business tax for set -vice establishments shall be assessed at the following rates:
0- -1,500 sq. ft....
1,501 - -5,000 sq. fl... .
5,001 --- 15,000 sq. ft... .
15,001 sq, ft. and over .. .
59.03
$99.56
$126-79 133.11
$3 j 7.52 '333.39
AGENDA ITEM N 7A
JULY 23, 2012
Advertising agency, firm or corporation engaged in creation, production or sale of.inedia intended to
promote or advertise
Ordinance No. 45 -12 -21 Pine 5 of 10
AGENDA ITEM # 7A
JULY 23, 2012
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 AS. Ch. 479,
relating to outdoor advertisers and including erecting, servicing; and maintaining of electrical and neon
signs)
Animal grooming /kermel
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
12ental/U -drive
(toad 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 ... $56.2 ? $59.03
5 - -9 pumps ... $94.92 $99.56
10 - -12 pumps ... &P-6.-78 $133. 11
Over 12 pumps ... $314.9.2 $333.39
Bar /lounge /tavern
With one (1) COP receipt, add. . .83 $65.97
Witlx 2 COIF receipt, add ... $426.78 $133.11
With 4 COP receipt, add ... $@ 5 4.6 7 $267.40
With lounge and /or micro brewery, add ... -ice? $333.39
Boat repair
Bowling alleys
Bookkeeping
Building inspection
Carpentry
Cat -pet cleaners
Catering
Cement /stone /brick
Cemetery
Charter vessel
Ordinance No. 45 -12 -21 Page 6 of 10
Each vessel up to 25 it.... mil
$56.71
Plus S-1-14:� - S 12.14 per foot additional for vessels over
25 ft.
Vessels over 25 ft. require city commission approval
Cleaning /j anitoriaUrnaid service
Computer services
Computer classes
Consultant/systems analyst
Computer repairs
Software programs, writing of
Consultant, not otherwise classified
Country club
With I COP receipt, add... $621:44-
$65.97
With 2 COP receipt, add ... M-45°7
$133.11
With 4 COP receipt, add ... $254.6
$267.40
With lounge and/or micro brewery, add ... $3 j 7.5
$333.39
Dance hall
With 1 COP receipt, add. , . $62,93 $65.97
With 2 COI' receipt, add ... -$ i 26-78 $133.11
With 4 COP receipt, add ... &M4,47 $267.40
With lounge and/or micro brewery, add ... 4-622 $333.39
Delivery /messenger service
Decorator /interior design
Drywall installation
Dredging /excavation contractor
Employment agency
Enviroiuriental 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
With I COP receipt, add ... $62.83
With 2 COP receipt, add ... & Q 6-.7 8
With 4 COP receipt, add ...
With lounge and /or micro brewery, add ... $3 14--P-
Insulation contractor
Instructional establishment:
Arts /crafts
Computer /secretarial
Dance /music /line arts
Karatehriartial ails
Irrigation contractor
,funk /salvage yard
Land development company
$65.97
$133.11
$267.40
$333-39
AQENDA ITEM # 7A
JULY 23, 2012
Ordinance No. 45- 72.21 Page 7 of 10
AGENDA ITEM # 7A
JULY 23, 2012
LandscapingJlot 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 11.... $12.12 S 121-72
_
Plus additional S42-4-21- $12.72 for each additional foot over 50 ft.
Marine. construction (docks etc.)
Masonry /ceramic tile
Minor contractor (Miscellaneous odd jobs /repair)
Miscellaneous service establislunent, 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
Plano tuner
Pool service /maintenance
PrinterJprint shop
Process server
Promoters of entertaunttent, exhibits, shows, event plarui.er
Publishing /public relations company
.[radio StationJbroadcasting company
Radio /television/VCR repair
Recycling company
Rentals:
Bicycles
Equipment
Fuiniture /appliances
Video tapes, etc.
Other
Restaurants (this classification also includes snack bars and take -out only service)
With 1 COP receipt, add ... $+83 $65.97
With 2 COP receipt, add ... $126-78 133.11
With 4 COP receipt, add ... $254.67 $L67.40
With lounge and micro brewery, add ... &4_742 $333.39
Screen printing
Ordinance Nn, 45 -12 -21 Page 8 of 10
AGENDA ITEM 4 7A
J[ LY 23, 2012
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 caner 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 instal Iationlservice
Other seiviee establishments:
Telephone company (subject to franchise)
First 1,000 phones or instruments or fraction thereof, per phone or instrument operated or
installed ... , .08 i 4 $.0860
Second 1,000 phones or instruments or fraction thereof over 1,000, per phone or instrument
operated or installed ... -1 ,06$4
All over 2,000 phones or instruments, per phone or instrument operated or installed .. .
&04B $.0507
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 ... $30.8.7 $32.41
Taxi cabs ... $30.87 132.41
Towing /wrecker service
Towing4recker service, per vehicle ... } $3141
Trucking
Truck, per vehicle ... $0.8; $32.41
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.
Ordinance No. 45 -12 -21 Wage 9 of 10
AGENDA ITLM # 7A
JULY 23, 2012
Vending machines shall mean any amusement /game machine, pool/billiard table, electronic
music machine and any machine which dispenses a product.
0 - -3 machines ... $30.87 $32.41
4 - -10 machines ... 62.9-4 $65.97
11 - -19 macMnes ... $' 133.11
20 or more machines (arcade) ... S317:5,-2 $333.39
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 ... $1.21.27
51 - -100 passenger capacity ... 1;21 5.59
101. or more passenger capacity ... $451,938-27 -
Day labor employment service ...
Escort service. . . $30,387.65
Body pierciiigltattoo artist ... $24 i
Lingerie modeling shop ... $30
900 telephone service or equivalent ... $70
Sexually oriented live entertainment ... $30,387.
Teen club ... $5,788.12
SECTION 2. This ordinance shall tape effect August 1, 2012.
$127.3_3
$1,276..27
$159,535.1$
$6,381.39
$31,907.43
$243.0909
31 907.03
31.907.03
$31,907.03
$6,077.52
PASSED by the City Commission on first reading this 9th day of duly, 2012.
PASSED by the City Commission on second and final reading this day of , 2012.
Approved as to form and correctness:
ALAN C. JENSEN, ESQUIRE
City Attorney
Mike Borno
Mayor/Presiding Officer
ATTEST;
DONNA L. BARTLE, CMC
City Clerk
Ordinance No. 45 -12 -21 Page 10 of 10