Ordinance No. 2022-03 Amending Code Section 18-42 Local Business Tax Schedule - February 1, 2022 CITY OF AVENTURA ORDINANCE NO. 2022-03
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING
ARTICLE II "LOCAL BUSINESS TAXES" OF CHAPTER 18 "BUSINESS
REGULATIONS, TAXES AND PERMITS" OF THE CITY CODE, BY
AMENDING SECTION 18-42 "TAX SCHEDULE"; BY PROVIDING AN
INCREASE OF FIVE (5%) PERCENT; PROVIDING FOR SEVERABILITY;
PROVIDING FOR INCLUSION IN THE CODE; PROVIDING FOR
IMPLEMENTATION; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, on June 3, 2008, the City Commission of the City of Aventura, Florida
(the "City") passed and adopted Ordinance No. 2008-11 , which established a new rate
structure for local business tax receipts by providing an increase of up to ten (10%)
percent; and
WHEREAS, the City Commission has not increased such rates since 2008; and
WHEREAS, the City Commission desires to increase the current rates by five
(5%) percent; and
WHEREAS, the City Commission finds that the adoption of this Ordinance is in
the best interests of the City.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. Recitals Incorporated. That each of the above-stated recitals are
hereby adopted and confirmed.
Section 2. City Code Amended. That Section 18-42 "Tax Schedule", of Article
II, "In General", of Chapter 18 "Business Regulations, Taxes and Permits" of the City
Code of the City of Aventura is hereby amended to read as follows:
Chapter 18 — Business Regulations, Taxes and Permits
ARTICLE II- Local Business Taxes
Section. 18-42 — Tax Schedule.
For the purpose of this article, inventory shall mean the average selling value of
annual inventory owned by the business, exclusive of excise tax. Local business taxes
for the following business, occupation and/or professions are hereby levied and imposed:
1 Proposed additions to City Code are indicated by underline; Proposed deletions from City Code are indicated by
s�
City of Aventura Ordinance No. 2022-03
Abstract, land title, title insurance, property closing 110.00- $ 115.50
Adult care facility 110.00 115.50
Adult congregate living facility 110.00 115.50
Advertising--products and services 173.25
Alcoholic beverage business establishment 115.50
Ambulance service 115.50
Amusement center 550.00 577.50
Amusement center over 100 machines, each machine 7.700 8.09
Amusement machines, each machine as accessory use 44.00 46.20
Animal grooming 55.00 57.75
Animal clinic/hospital 8250 86.63
Animal exhibition 165.00 173.25
Animal kennel 66.00 69.30
Answering service 110.00 115.50
Antique shop 137.50 144.38
Apartment, each unit over 2 23.85 25.04
Auction shop/auctioneer 220.00 231.00
Auto driving school 110.00 115.50
Auto parking, storage, garage or parking lot 110.00 115.50
Auto detailing, car wash or wax n nn 115.50
Auto repair and/or service shop 110.00 115.50
Auto paint and body shop 110.00 115.50
Auto mechanical repairs 115.50
Auto service station 220.00 231.00
Auto, truck, trailer, boat renting service, each vehicle FF.nn 57.75
Auto tag agency 55.00 57.75
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City of Aventura Ordinance No. 2022-03
Bakery-retail i i 0.00 115.50
Bar/lounge iinnn 115.50
Barber, each 33.00 34.65
Barbershop 66.00 69.30
Bicycles (repairs only) 66.00 69.30
Billiard parlor 110.00 115.50
Blueprinting 110.00 115.50
Boats for sale/rental 110.00 115.50
Boats--charter and dredge n nn 115.50
Boatbuilder iinnn 115.50
Boat taxi operation 22.00 23.10
Bondsman-professional i 65.00 173.25
Bookkeeper/accounting service 115.50
Bowling alley, each lane ^^.nn 46.20
Broker--stocks, bonds 165.00 173.25
Broker-insurance 110.00 115.50
Broker--yacht and ship salespersons „n nn 115.50
Broker-others 110.00 115.50
Burglar alarm/monitoring company „n nn 115.50
Butcher/butcher shop 8250 86.63
Carpenter shop 8250 86.63
Carwash 110.00 115.50
Catering 55.00 57.75
Carpet and rug cleaning 110.00 115.50
Carpet sales/installation 110.00 115.50
Check cashing store 220.00 231.00
Cigars and tobaccos 55.00 57.75
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City of Aventura Ordinance No. 2022-03
Claims and collection agency „n nn 115.50
Clothing:
(1) Alterations 49.50 51.98
(2) Tailor, dressmaking 110.00 115.50
Coin dealer 55.00 57.75
Cold storage warehouse n nn 115.50
Commercial garbage collection 27F.nn 393.75
Commercial trash collection 495.00 519.75
Community-based residential facilities „n nn 115.50
Consultants, each 165.00 173.25
Contractors:
(1) General building 24750 259.88
(2) Subcontractor, general 184.80 194.04
(3) Engineering subcontractor 194.04
(4) Acoustical tile 8250 86.63
(5) Air conditioning 132.00 138.60
(6) Awning 90.00 103.95
(7) Carpentry 165.00 173.25
(8) Electrical 165.00 173.25
(9) Elevator 99.00 103.95
(10) Floor laying and sanding 165.00 173.25
(11) Gas fitting, pipe fitting 165.00 173.25
(12) Jalousie 55.00 57.75
(13) Mason and plaster contractor 165.00 173.25
(14) Moving and wrecking houses 8250 86.63
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City of Aventura Ordinance No. 2022-03
(15) Ornamental iron, bronze and steel 8250 86.63
(16) Plumbing 165.00 173.25
(17) Painting 132.00 138.60
(18) Plastering and cement fan nn 168.00
(19) Plate glass and glazier 8250 86.63
(20) Roofing 165.00 173.25
(21) Sandblasting 165.00 173.25
(22) Sign 99.00 103.95
(23) Solar water heater 8250 86.63
(24) Septic tank 1 2.00 138.60
(25) Sprinkler system 8250 86.63
(26) Steel, reinforcing 110.00 115.50
(29) Swimming pools 99.00 103.95
(30) Venetian blind 66.00 69.30
(31) Tile, marble and granite 165.00 173.25
(32) Well drilling 99.00 103.95
(33) Not classified 99.00 103.95
Country club 495.00 519.75
Cosmetology salon 69.30
Cosmetologist, each 33.00 34.65
Credit bureau 110.00 115.50
Dancehall 165.00 173.25
Data processing--service agency 137.50 144.38
Data processing--software development 165.00 173.25
Delivery services, per each vehicle 1 i.nn 11.55
Dental technician/hygienist 34.65
Dramatic or theatrical troupe or company 231.00
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City of Aventura Ordinance No. 2022-03
Disc jockey (see entertainment) „n nn 115.50
Dry cleaning plant 8250 86.63
Electric light and power company i65.nn 173.25
Employment agency 165.00 173.25
Engraver, lithographer 110.00 115.50
Exterminator 110.00 115.50
Financial institution--banks and trust companies 385.00 404.25
Financial institution--building and loan association 404.25
Financial institution--money lenders, except banks 385.00 404.25
Financial institution--mortgage loan company 404.25
Financial institution--personal finance company 404.25
Fire extinguisher service 8250 86.63
Fish market 8250 86.63
Florist 110.00 115.50
Funeral home 110.00 115.50
Golf course 550.00 577.50
Golf driving range/miniature golf 247.50 259.88
Hall for hire 165.00 173.25
Health club 137.50 144.38
Home health care services n nn 115.50
Hospital 346.50 363.83
Hotel, lodging house or motel, first room FF.nn 57.75
Hotel, lodging houses or motel, each additional room 6.05- 6.35
Hypnotist 187.00 196.35
Ice cream shop/parlor 110.00 115.50
Import/export iinnn 115.50
Insurance adjuster 115.50
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City of Aventura Ordinance No. 2022-03
Insurance agents, each 55.00 57.75
Insurance agency office 110.00 115.50
Insurance company 115.50
Interior decorator 110.00 115.50
Janitorial services 110.00 115.50
Jewelry 173.25
Jewelry broker 22n nn 346.50
Labor union organization 275.00 288.75
Landscaping service/lawn maintenance 55.00 57.75
Land development company „n nn 115.50
Laundry--self-service 24750 259.88
Laundry or dry cleaner 110.00 115.50
Loan agent 165.00 173.25
Lecturer 24750 259.88
Locksmith 88.00 92.40
Machine shop 8250 86.63
Manicurists, each 33.00 34.65
Masseur/masseuse FF.nn 57.75
Mail order business 55.00 57.75
Manufacturing 165.00 173.25
Marina Inn nn 105.00
Marina, each boat slip 8250 86.63
Massage salon 110.00 115.50
Medical clinic 220.00 231.00
Merchants--retail stock less than $1,000.00 66.00 69.30
Merchants--retail stock over $1,000.00 and less than $5,000.00 77.00 80.85
Merchants--retail stock over $5,000.00 and less than $10,000.00 165.00 173.25
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City of Aventura Ordinance No. 2022-03
Merchants--retail stock over $10,000.00 and less than $20,000.00 i98.nn 207.90
Merchants--retail stock over $20,000.00 and less than $50,000.00 247.50- 259.88
Merchants--retail stock over $50,000.00 and less than $100,000.00 nnn nn 462.00
Merchants--retail stock over $100,000.00, each additional $1,000.00 2.20 2.31
Merchants--Wholesale: Same as retail.
Messenger service 69.30
Messenger service, each vehicle 23.10
Motion picture theater 440.00 462.00
Motion picture theater--candy and popcorn concession 44.00 46.20
Moving company with storage „n nn 115.50
Moving company, each vehicle over 2 2Za.59 238.88
Museum 24750 259.88
Newspaper publishers bureau or agency 137.50- 144.38
Newspaper published daily 138.60
Newspapers published weekly, semimonthly or monthly 132.00 138.60
Newsstand 55.00 57.75
Nightclub 330.00 346.50
Nurse 33.00 34.65
Nursery--trees/plants 55.00 57.75
Nursing home 110.00 115.50
Parking lot--1 to 25 cars 55.00 57.75
Parking lot--over 25 cars 110.00 115.50
Pet shop 8250 86.63
Photographer 55.00 57.75
Photography studio 110.00 115.50
Piano tuner 55.00 57.75
Pool maintenance 11.55
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City of Aventura Ordinance No. 2022-03
Printing iinnn 115.50
Private investigative agency 13? 144.38
Private school 192.50 202.13
Professionals, each individual 187.00 196.35
Property management 110.00 115.50
Publisher 110.00 115.50
Real estate broker with no agents n nn 115.50
Real estate broker, each agent 110.00 115.50
Real estate salesman FF.nn 57.75
Repair of watches and jewelry „n nn 115.50
Repair and service shops n nn 115.50
Restaurant--0 to 30 seats FF.nn 57.75
Restaurant--31 to 74 seats 110.00 115.50
Restaurant--74 to 149 seats 165.00 173.25
Restaurant--150 or more seats 220.00 231.00
Restaurant--drive-in 115.50
Research laboratory i i 0.00 115.50
Rinks--skating, roller 165.00 173.25
Sales office, no stock 55.00 57.75
School 19250 202.13
Security company 137.50 144.38
Shoe repair 8250 86.63
Shoeshine, each chair 2n.Rn 32.34
Showroom 110.00 115.50
Snack bar as accessory use 69.30
Storage warehouse/public storage „n nn 115.50
Tanning salon--1 to 5 units 110.00 115.50
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City of Aventura Ordinance No. 2022-03
Tanning salon as accessory use 55.00 57.75
Tanning salon, each additional unit over 5 units i i.nn 11.55
Tax preparation service i i 0.00 115.50
Taxicabs, each 55.00 57.75
Telemarketing sales 115.50
Travel agency 110.00 115.50
Truck/trailer rental or leasing n nn 115.50
Truck/trailer rental or leasing--each vehicle over 3 348.60
Unclassified 110.00 115.50
Uniform service (towel, linen, diaper) 137.50 144.38
Upholsterer 110.00 115.50
Valet parking, per location, for hire only 110.00 115.50
Vehicle leasing company, each vehicle FF.nn 57.75
Vending machines--business premises 8250 86.63
Vending machines--one cent, each machine 1.10 1.16
Vending machines--five cents, each machine 5.50 5.78
Vending machines--ten cents, each machine 9.25 8.66
Vending machines--over ten cents, each machine i i.nn 11.55
Section 3. Severability. That the provisions of this Ordinance are declared to
be severable and if any section, sentence, clause or phrase of this Ordinance shall for
any reason be held to be invalid or unconstitutional such decision shall not affect the
validity of the remaining sections, sentences, clauses and phrases of this Ordinance, but
they shall remain in effect it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 4. Inclusion in the Code. That it is the intention of the City
Commission and it is hereby ordained that the provisions of this Ordinance shall become
and be made a part of the Code of the City of Aventura, that the sections of this
Ordinance may be renumbered or relettered to accomplish such intentions, and that the
word Ordinance shall be changed to Section or other appropriate word.
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City of Aventura Ordinance No. 2022-03
Section 5. Implementation. That the City Manager is hereby authorized to
take any action which is necessary to implement this Ordinance.
Section 6. Effective Date. That this Ordinance shall be effective immediately
upon adoption on second reading and shall be applicable to Local Business Tax
Receipts which are issued for the annual local business tax period which commences
on October 1 , 2022 and thereafter.
The foregoing Ordinance was offered by Commissioner Shelley, who moved its
adoption on first reading. This motion was seconded by Commissioner Landman and
upon being put to a vote, the vote was as follows:
Commissioner Jonathan Evans Absent
Commissioner Denise Landman Yes
Commissioner Dr. Linda Marks Yes
Commissioner Marc Narotsky No
Commissioner Robert Shelley Yes
Vice Mayor Rachel S. Friedland Yes
Mayor Enid Weisman Yes
The foregoing Ordinance was offered by Vice Mayor Friedland, who moved its
adoption on second reading. This motion was seconded by Commissioner Shelley and
upon being put to a vote, the vote was as follows:
Commissioner Jonathan Evans Absent
Commissioner Denise Landman Yes
Commissioner Dr. Linda Marks Yes
Commissioner Marc Narotsky No
Commissioner Robert Shelley Yes
Vice Mayor Rachel S. Friedland Yes
Mayor Enid Weisman Yes
PASSED on first reading on this 4th day of January, 2022.
PASSED AND ADOPTED on second reading on this 1 st day of February, 2022.
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City of Aventura Ordinance No. 2022-03
ENID WEISMAN, MAYOR
ATTEST:
ELLISA L. HORVA MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
rl
CITY ATTORNEY
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