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Exh 7Ca ; i July 10, 2000 CITY OF ATLANTIC BEACH CITY COMMISSION MEETING STAFF REPORT _ AGENDA ITEM:. Introduction and First Reading'of Ordinance No. 45-00-14 SUBMITTED BY: Maureen King, City Clerk DATE: July 3, 2000 BACKGROUND: Florida Statutes Sec. 205.0535 provides that municipalities may increase their occupational license fees. by 5% every other year. It is now two years since our occupational license fees were increased and we have revised our ordinance to reflect an increase of 5%. We have also added a few new occupational license classifications You wiU. note, however, that we have. not amended the license fees for those businesses which require City Commission approval. We will be happy to do so if the City Commission so desires.. BUDGET: N/A RECOMMENDATION: Pass Ordinance No. 45-00-14 on first reading and set for public hearing on July 24, 2000. ATTACHMENTS: Ordinance No. 45-00-14 Florida Statutes Sec. 205.0532 REVIEWED BY CITY MANAGER: ~ t r ~,""""* 7C July 10, 2000 ......ORDINANCE N0.45-00-14 AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE CITY OF ATLANTIC BEACH, AMENDING CHAPTER 20, TAXATION, AMENDING SECTION 20-59, SCHEDULE OF FEES; PROVIDING AN EFFECTIVE. DATE BE IT ENACTED BY THE CITY COlVIlVIISSION ON BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA: Section 1. Section 20-59, Schedule of Fees, 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 and paying an annual fee, which shall be assessed as follows: 1~~IANUFACTURING ESTABLISf~1ENTS: Manufacturer, all: 0 - 1500 sq. ft. 1501 - 5000 sq. ft. 5001` = 15000 sq. ft. 15000 ft. and over $x:66 4~ 9.4Q X8:06 82.04 X85:@6-1 10.00 ~6~66 275.00 PROFESSIONAL ESTABLISHMENTS (Physical facility) Any person applying f or a city occupational license 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 city occupational license may be issued. This classification of license tax shall consist of, but shall not be limited to the following types of business, and the license fee for the professional establishment. shall be assessed at the rate indicated. 0 - 1500 sq. ft. $66-$49.00 1501 - 5000 sq. ft. x-8:86- 82.00 5001 - 15000 sq. ft ~$5-:6A-110,00 15001 sq. ft. and over 268- 275.00 Accountancy Firm/Corporation~ Architect Firm/Corporation Air Conditioning/Heating Attorney Firm/Corporation Barber Shop Beauty Shop Brokerage Firm/Corporation: Mortgage, Stocks, Bonds t f 7~ July 10, 2000 Page Two Ordinance No. 45-00-14 Building Contractor _ _ __ Cosmetology. Salon Cosmetology School Day Care, Adult Day Care, Chddren Dental Lab Detective/Investigative Agency Diet/Weight Control Center Educational Establishment (Trade, Technical) Electrical Contractor Engineer Firm/Corporation Funeral Home General Contractor Hearing Aid Center Insurance Agency Land Surveyor Business Landscape Architect Finm/Corporation Loan Company Massage Establishment Mechanical Contractor Medical Office Miscellaneous, other than listed Nursing Home Optometry Office Pharmacy Plumbing/Septic Tank Contractor PooUHot Tub/Spa Contractor Real Estate Appraiser Real Estate Agency Residential Contractor Roofing Contractor - Sheet Metal Contractor Solar Energy Contractor Title Company Underground Utilities Contractor Veterinary Establishment Banks, National or State ~-~06- 275.40 Savings and Loan 7C xuly l o, ~ooo ....Page Three Ordinance No. 45-00-14 Insurance Company '$-~5~:98-$165.00 (Transacting any class of insurance within the municipal limits of the . City of Atlantic Beach, whether or not maintaining a place of business within the municipal boundaries) In addition to the license for the professional establishment (Physical facility), each professional engaged in such practice. or profession shall pay a license tax as indicated. This classification of license tax shall consist of, but shall not be linuted to the following: Accountant Acupuncturist Architect Attorney Auctioneer Barber Beautician Building Contractor Chiropractor Cosmetologist Dental Hygienist Dental Radiographer Dentist Detective/Investigator Dietitian Electrician Engineer Funeral Director/Embahner Hearing Specialist 'Insurance Agent Land Surveyor Landscape Architect Marriage or Family Counselor Massage Therapist Mental Health Counselor Miscellaneous, other than listed Miscellaneous Contractor /""'~ Mortgage Broker Nail Specialist Naturopath Nursing Home Administrator $94:98- 99.00 each 3-i:$8- 33.40 94:8$- 99.00 94:89- 9900 94:99- 99.00 3 x:-88- 33.00 3-~8$- 33.00 33.00 94:89- 99.00 3I:-88- 3 3.00 3~-:68- 33.00 31-:88- 33.00 94:89- 99.00 33-i.88- 33.00 388- 3 3.00 33.00 94:89- 99.00 94:98- 99.00 94:89- 99.00 94:89- 99.00 94:@8- 99.00 94:88- 99.00 94:88- 99.00 3F:88- 33.00 94:89- 99.00 3-1:8$- 33.00 31:89-- 33.00 94:88- 99.00 31:98- 33.00 94:89- 99.00 94:88- 9900 ~~ July 10, 2000 __ _._ -__ __ Occupational Therapist Optician Optometrist Pharmacist (Exempt - F.S. 205..196) Physical Therapist Physician Podiatrist Professional, other than listed Psychologist Real Estate Appraiser Real Estate Sales Agent Real Estate Broker Respiratory Caze Practitioner/Therapist Stocks/Bonds Broker Veterinarian RETAIL ESTABLISI~NTS: __ _._ 94:98- 99.00 94:88- 99.00 9#:89- 99.00 Exempt 94:88- 99.00 94.-88- 99.00 94:89- 99.00 94:88-- 99.00 94:89- 99.00 33.00 388- 33.00 3-1:88- 33.00 94:88- 99.00 948- 99.00 94:88- 99.00 The license fee for retail establishments shall be assessed at the following rates: 0 - 1500 sq. ft. ~4~:88- 49.00 1501 - 5000 sq. ft. X88- 82.00 5001 -15000 sq. ft. ~-5-7:88- 165.00 15001 sq. ft. and over 2fr2:68- 275.00 Page Four Ordinance No. 45-00-14 ___ Antiques Appliance Sales Art Gallery/Dealer Art Framing/Arts & Crafts Auto New/Used Auto Parts/Supplies Bakery Beauty Supply Bicycles Boat, New/LTsed Book Stores/Stationers Building Supplies Butcher/Meat Market Cabinet/carpentry shop Candy/Pop Corn Ceramics """ C:ollectrbles Communications Equipment (Cell Phones/Beepers) Computer, Hardware/Software Convenience Store Cosmetics Crafts/Home Accessories Gifts /Greeting Cards Decorator Sales Delicatessen Department/Variety Store Electronic EquipmentlRadio/Television Fabric Shop Fish/Seafood Market Fishing Supplies (Bait & 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) Ice Cream Parlor Internet Sales Jewelers Liquor Store (Not for consumption on premises) Lumber Yard/Sales Mail Order/Catalog Sales , Marine EquipmentlSupplies 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 TC July 10,,2000 . ~ 7C July 10, 2000 Page Six (1rrlinan~P?~T^ 45 fly 14 - 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 ESTABLISFIl~IENTS: The license fee for service establishments shall be assessed at the following rates: ~,'""" 0 - 1500 sq. ft. X88- $49.00 1501 - 5000 sq. ft. ~:~ 82.00 5001 -15000 sq. ft. -Y~:@@- I65.00 15001 sq. ft. and over ~fr2:@~- 275.00 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 license) Advertising, Outdoor (General license 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) 7C July i 0, 2000 Page Seven Ordinance No. 45-00-14 _ _ Appliance ServicelRepair _ _ _ __. Auto: Car Wash (Requires Commission Approval) Customizing/Detailing Oil Change Machine Shop/Welding Paint & Body Shop RentaW-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 - $~ 8~- 9.00. 5 _ 9 Pimps _ ~'& :~8-- 82.00 10 -12 pumps - -1$5 :@@- 114.00 over 12 pumps - 26~ :6~- 275.00 Bar/Lounge/Tavern With 1 COP License, Add ~ @8- $55.00 With 2 COP License, Add X65 :$0- 110.00 With 4 COP License, Add ~8 :@~- 220.00 With Lounge and/or Micro Brewery, Add 2fr ~08- 275.00 Boat Repair Bowling Alleys Bookkeeping Building Inspection Carpentry Carpet Cleaners . Catering Cement/StoneBrick Cemetery Charter Vessel Each vessel up to 25 ft. X4 5:8@- 47.00 Plus $10.00 per foot additional for vessels over 25 ft. ~^, `~ Vessels over 25 ft. require City Commission approval Cleaning/JanitoriaUMaid Service Computer Services ~c July 10, 2000 Page Eight Ordinance No. 45-00-14 __ _ _ __ Computer Classes Commuter Consultant/Systems Analyst Computer Repairs Software programs, writing of Consultant, not otherwise classified Country Club With 1 COP License, Add With 2 COP License, Add With 4 COP License, Add With Lounge and/or Micro. Brewery, Add Dance Hall With 1 COP License, Add With 2 COP License, Add With 4 COP License, Add With Lounge and/or Micro Brewery, Add Delivery/Messenger Service Decorator/Interiorbesign Drywall Installation Dredging/Excavation contractor Employment Agency Environmental Services/Consultant Fences, metaUwood contractor Fortune Teller, Clairvoyant, Psychic, palmist spirit medium, etc. Financial Consultant Foundation contractor Fuel Oii Service Furniture RepairlRefinish/Upholstery Glass tinting/coating Health Spa/Gym HoteUMote]/Rooming Houses With 1 COP License, Add With 2 COP License, Add With 4 COP License, Add .With Lounge and/or Micro Brewery, Add Insulation contractor Instructional Establishment: Arts/Crafts ComputerJSeeretarial X80- $55.00 ~$5:@@- 110.00 2~-@:6~- 220.00 ~62-:$e- 275:00 x-:66- $55.00 X85:86- 110.00 H6~ 220.00 x:66- 275.00 $588- $55.00 x-85:68- 110.00 z~$~6- 220.00 2fr2:~6- 275.00 Dance/MusicJFine Arts Karate/Martial Arts ~c July 10, 2000 "'1 -Page Nine Ordinance No. 45-00-14 Irrigation contractor _ __ _ _ _ _ _ _ _ _ Junk/Salvage Yard . . Land Development.Company Landscaping/I,ot 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 agentlRepresentative Marina Per slip/space up to 50 ft.- ~9~- $10.50 Plus additional $8:68- $10.50 for each additionalfoot over 50 ft. .,, Marine Construction (docks etc.) .Masonry/Ceramic Tile 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 ControUExterminator 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/Broadcastnng Company Radio/Television/VCR Repair ~c ruly 10, 2000 Page Ten. ~rr~inan~P Nn 45-n - 4 Recycling Company _ - Rentals: Bicycles Equipment Furniture/Appliances Video Tapes, etc. Other Restaurants (This classification also includes snack bars & take-out only service) With 1 COP License, Add ~@8- $55.00 With 2 COP License, Add x$5:69-110.00 With 4 COP License, Add ~-9:99- 220.00 With Lounge & Micro Brewery, Add 26~:9~- 275.00 Screen printing Secretarial Service/Data Processing Security Systems Installation 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 the City Code or F.S. Chapter 496) (Plus $35.00 to cover the cost of investigation, Sec. 18-3 of City 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 Upholsterer/Furniture mender. Water Softening/Conditioning Web Page Consultant Well Digger ~c July 10, 2000 Page Eleven Ordinance No. 45-00.14 Window Cleaner/Pressure Washer _ _ _ _ _. 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 .075 Second 1,000 phones or instruments or fraction thereof over 1,000, per phone or instrument operated or installed .06 All over 2,000 phones or instruments, per phone or instrument operated or installed .045 Transportation: Tn addition to the license for the business establishment (physical facility}, each individual .engaged in transportation shall pay a license fee for each vehicle involved in the business, as follows: Taxi/Limousine Service Limousine Taxi Cabs $2fr~0- 27.00 per vehicle a''~6-.96- 27.00 Towing/Wrecker Service Towing/Wrecker Service 26:6@ $27.00 per vehicle Trucking Truck 26:86 $27.00. per vehicle Vending Machines: The licensing of vendmg machines shall be the responsibility of the business where the vending machines aze located and shall be in addition to other license(s) required for the business. Vending machines shall mean any amusement/game machine, pool/billiazd table, electronic music machine and any machine which dispenses a product. ~~ July 10, 2000 Page Twelve Ordinance No. 45-00-14 0 - 3 machines $26:8@- $27.00. . 4 - 10 machines ~ 588- 55.00 11 - 19 machines ~-85:8~-110.00 20 or more machines (arcade) ~6~88- 275.00 Commission approval will be required before. occupational licenses will be issued for the following businesses, and license fees shall be as follows: Passenger Vessel 1 - 50 passenger capacity $100.00 51 - 100 passenger capacity $1,000.00 101 or more passenger capacity $125,000.00 Day Labor Employment Service $5,000.00 Escort Service $25,000.00 Body Piercin~/Tattoo Artist $5,000.00 Lingerie Modeling Shop $25,000.00. 900 Telephone Service or equivalent $25,000.00 Sexually Oriented Live Entertainment $25,000.00 Teen Club $5,000.00 SECTION 3. This ordinance shall take effect October 1, 2000 PASSED by the City Commission on first reading this day of , 2000 PASSED by the City Commission on second and final reading this day of , 2000. JOHN S. MESERVE Mayor/Presiding Officer ATTEST: MAUREEN KING Certified Municipal Clerk Approved as to form and correctness: ALAN C. JENSEN, ESQUIRE City Attorney 7~ July 10, 2000 "~` , Ch. 205 LOCAL OCCUPATtONALUCENSE TAXES F.S.1g97 (3) Any person who engages in any business, (b) :fibs total annual revenue generated by the new occupation, or profession covered by this chapter, who rate structure for the fiscal year following the fiscal year _ .. _. _ _:. does not pay the required occupational license tax during which the rate structure is adopted may not within i50 days after-the initial notice of tax due, and exceed:. ~ ~ ~ -. who does not obtain the required occupatfonat license 1. For municipalities, the sum of the revenue base is subject to civil actions and penalties,~ncluding court and 10 percent of that revenue base. The revenue base costs, reasonable attorneys' fees, additional adminis- is the sum of the occupational license tax revenue gen_ - #rative costs incurred as a result of collection. efforts, crated by licenses issued for the most recently corn- ' and a penalty of up to $250. pleted focal fiscal year or the amount of revenue that Ht~t«y.--g.1. d,. n•soa: ~. i. ar,. r~-1~a:: ao. gyn. s~-2~::. ~• an. s3.1so• would have been generated from the authorized 1205.0532 Revocation or refusal to renew; doing increases unders. 205.043(i)(b), whichever is greater, plus any revenue received from the county under s business with Cuba: Any local goveming authordy . 205.033(4). issuing an occupational license to any individual, bust- 2. For counties, the sum of the revenue base, 10 Hess, or entity under this chapter may revoke or refuse percent of that revenue base, and the amount of rave. to renew such license ff the individual, business, or Hue distributed by the county to the municipalities entity, or parent company of such individual, business, under s. 205.033(4) during the most recently com- orentity, is doing business with Cuba. pleted local fiscal year. The revenue base is the occu- tF(tatary.--s. 4, ch. ea-21s. Note.-Section 8, M. 93.218, provides that 'jtjhe Goverrror may waive the ational license tax revenue enerated b licenses p g y requirements of this ad in the event that there is a collapse d ens e~dsting regime In Cuba and there is a need for immedEate aid to Cuba prior to tha convening of the n a issued for the most recently completed local fiscal year ar the amount of revenue that would have been gener- ster o the legislatwe or far human8arian reasons as a result of a natwna! dis lstaraarc~ba.• ated from the authorized increases under s. 205.033(1)(b), whichever is greater, but may not 205.0535 Reclassification and rate structure nevi- .include any revenues distributed. to municipalities sions.- unders. 205.033(4). (i) By October 1, 1995, any municipality or county (c) !n addition to the revenue increases authorized .may, by ordinance, reclassify businesses, professions, by paragraph (b), revenue increases attributed to the and occupations and may establish new rate struc- increases in the number of licenses issued are author- lures, if the conditions specified in subsections (2) and ' ed. (3) are met. A person who is engaged in the business (4) After the conditions specified in subsections (2) of providing local exchange telephone service or a pa nd (3) are met, municipalities and counties may, every telephone service in a municipality or in the unincorpo- other year thereafter, increase by ordinance the rates rated area of a county and who pays the occupational of focal occupational license taxes by up to 5 percent. license tax under the category designated for fete- The increase, however, may not be enacted by less phone companies or a pay telephone service provider than. a majority plus one vote of the governing body. certified pursuant to s. 364.3375 is deemed to have but (5) No license shalt be issued unless the federal one place of business or business location in each employer identification number or social security num- municipality or unincorporated area of a county. ber is obtained from the person to be licensed. (2) Before adopting a reclassification and revision m:cory: --s. a, a,. x3.180. ordinance, the municipality or county must establish an equity study commission and appoint its members. 205.0536 Distribution of county revenues.-A Each member of the study commission must be a rep- county that establishes a new rate structure under s. 205.0535 shall retain all occupational license tax revs- resentative of the business community within the local equity study commis- govemment's jurisdiction. Each Hues collected from businesses, professions, or occu- i . sion shall recommend to the appropriate local govern- n potions whose places of business are located wfth the unincorporated portions of the county. Any occupa- - ment a classification system and rate structure for local tional license tax revenues collected by a county that occupational license taxes. ~ (3)(a) After the reclassification and rate structure establishes a new rate structure unders. 205.0535 from businesses, professions, or occupations whose revisions have been transmitted to and considered by places of business are located within a municipality, the appropriate local governing body, it may adopt by majority vote a new occupational license tax ordinance. exclusive of the costs of collection, must be appor tinned between the unincorporated area of the county Except that a minimum license tax of up to $25 is per- and the incorporated municipalities located therein by miffed, the reclassification shall not increase the occu- pational license tax by more. than. the following: for a ratio derived by dividing their respective populations by the population of the county. As used in this section, licenses costing $150 or less, 200 percent; for licenses the term "population" means the latest official state esti- costing more than $i 50 but not more than $500, 100 mate of population certified under s. i 86.901. The rev- percent; forlicenses costing more than 5500 but not enues so apportioned shall be sent to the goveming more than $2,500, 75 percent; for licenses costing authori of each munici ati accordin to its ratio, and ~ more than $2,500 but not more than $10,000, 50 per- the count, according to to the goveming authonty of cent; and for licenses costing more than $10,000, 10 the ratio of the unincorporated area, within 15 days percent; however, in no case may any license be after the month of receipt. increased more than $5,000. Hl:tars.-s. e, ch. a3-1eo. 1578