Ordinance No. 2024-04 Amending Local Business Tax Schedule - February 6, 2024 CITY OF AVENTURA ORDINANCE NO. 2024-04
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(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. 2024-04
Abstract, land title, title insurance, property closing $ 115.5 $121.28
Adult care facility r15.50 $121.28
Adult congregate living facility r15.50 $121.28
Advertising--products and services 17 $181.91
Alcoholic beverage business establishment i $121.28
Ambulance service i $121.28
Amusement center 577.50 $606.38
Amusement center over 100 machines, each machine $ $8.49
Amusement machines, each machine as accessory use 46.20- $48.51
Animal grooming 57.75 $60.64
Animal clinic/hospital $ 86.63 $90.96
Animal exhibition 173.25 $181.91
Animal kennel $ 69-3 $72.77
Answering service r15.50 $121.28
Antique shop $ 144.38 $151.60
Apartment, each unit over 2 404 $4.24
Auction shop/auctioneer 231.00 $242.55
Auto driving school r15.50 $121.28
Auto parking, storage, garage or parking lot r15.50 $121.28
Auto detailing, car wash or wax i $121.28
Auto repair and/or service shop r15.50 $121.28
Auto paint and body shop r15.50 $121.28
Auto mechanical repairs i $121.28
Auto service station 231.00 $242.55
Auto, truck, trailer, boat renting service, each vehicle 57.75 $60.64
Auto tag agency 57.75 $60.64
Bakery-retail $ 115.50 $121.28
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City of Aventura Ordinance No. 2024-04
Bar/lounge i 5.5 $121.28
Barber, each 34-6 $36.38
Barbershop $ 69.30 $72.77
Bicycles (repairs only) $ 69.30- $72.77
Billiard parlor i 5.5 $121.28
Blueprinting i 5.5 $121.28
Boats for sale/rental i 5.5 $121.28
Boats--charter and dredge $ i i $121.28
Boatbuilder $ 115.50 $121.28
Boat taxi operation $ 231.00- $242.55
Bondsman-professional 173.25 $181.91
Bookkeeper/accounting service i $121.28
Bowling alley, each lane 46.20- $48.51
Broker--stocks, bonds 173.25 $181.91
Broker-insurance i 5.5 $121.28
Broker--yacht and ship salespersons i $121.28
Broker-others $ i i 5.50 $121.28
Burglar alarm/monitoring company $ 115.50 $121.28
Butcher/butcher shop $ 86.63 $90.96
Carpenter shop $ 86.63 $90.96
Carwash i 5.5 $121.28
Catering 57.75 $60.64
Carpet and rug cleaning i 5.5 $121.28
Carpet sales/installation i 5.5 $121.28
Check cashing store 231.00 $242.55
Cigars and tobaccos 57.75 $60.64
Claims and collection agency $ i i $121.28
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City of Aventura Ordinance No. 2024-04
Clothing:
(1) Alterations 5i.98 $54.58
(2) Tailor, dressmaking i 5.5 $121.28
Coin dealer 57.75 $60.64
Cold storage warehouse i 5.5 $121.28
Commercial garbage collection $1;^^�5 $1,515.94
Commercial trash collection $ 51Q-75 $545.74
Community-based residential facilities $ 11 $121.28
Consultants, each 173.25 $181.91
Contractors:
(1) General building $ 259.88 $272.87
(2) Subcontractor, general $1Q;-0 $203.74
(3) Engineering subcontractor $1Q;-0 $203.74
(4) Acoustical the $ 86.63 $90.96
(5) Air conditioning $ 138.60 $145.53
(6) Awning $ 10395 $109.15
(7) Carpentry 173.25 $181.91
(8) Electrical 173.25 $181.91
(9) Elevator $ 10395 $109.15
(10) Floor laying and sanding 173.25 $181.91
(11) Gas fitting, pipe fitting 173.25 $181.91
(12) Jalousie 57.75 $60.64
(13) Mason and plaster contractor 173.25 $181.91
(14) Moving and wrecking houses 6663 $90.96
(15) Ornamental iron, bronze and steel $ 86.63 $90.96
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City of Aventura Ordinance No. 2024-04
(16) Plumbing 173.25 $181.91
(17) Painting $ 138.60 $145.53
(18) Plastering and cement $ i6s.00 $176.40
(19) Plate glass and glazier $ 86.63 $90.96
(20) Roofing 173.25 $181.91
(21) Sandblasting 173.25 $181.91
(22) Sign $ 103.95 $109.15
(23) Solar water heater $ 86.63 $90.96
(24) Septic tank $ 138.60 $145.53
(25) Sprinkler system 8663 $90.96
(26) Steel, reinforcing $ 115.50 $121.28
(29) Swimming pools $ 10395 $109.15
(30) Venetian blind $ 69.30- $72.77
(31) Tile, marble and granite 173.25 $181.91
(32) Well drilling $ 10395 $109.15
(33) Not classified $ 10395 $109.15
Country club $ 519:75 $545.74
Cosmetology salon $ 69.30 $72.77
Cosmetologist, each 34=6 $36.38
Credit bureau $ i i 5.50 $121.28
Dancehall 173.25 $181.91
Data processing--service agency $ 144.38 $151.60
Data processing--software development 173.25 $181.91
Delivery services, per each vehicle i i.55 $12.13
Dental technician/hygienist 34-6 $36.38
Dramatic or theatrical troupe or company $ 23 $242.55
Disc jockey (see entertainment) $ 115.50 $121.28
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City of Aventura Ordinance No. 2024-04
Dry cleaning plant $ 86.63 $90.96
Electric light and power company 17 $181.91
Employment agency 173.25 $181.91
Engraver, lithographer i 5.5 $121.28
Exterminator i 5.5 $121.28
Financial institution--banks and trust companies 404.25- $424.46
Financial institution--building and loan association 404.25- $424.46
Financial institution--money lenders, except banks 404.25- $424.46
Financial institution--mortgage loan company 404.25- $424.46
Financial institution--personal finance company 404.25 $424.46
Fire extinguisher service $ 86.63 $90.96
Fish market $ 86.63 $90.96
Florist i 5.5 $121.28
Funeral home i 5.5 $121.28
Golf course 577.50 $606.38
Golf driving range/miniature golf $2SQ.88 $272.87
Hall for hire 173.25 $181.91
Health club $ 144.38- $151.60
Home health care services i $121.28
Hospital 363.83 $382.02
Hotel, lodging house or motel, first room 57.75 $60.64
Hotel, lodging houses or motel, each additional room 6.35 $6.67
Hypnotist $ 196.35 $206.17
Ice cream shop/parlor i 5.5 $121.28
Import/export $ 115.50 $121.28
Insurance adjuster $ i i $121.28
Insurance agents, each 57.75 $60.64
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City of Aventura Ordinance No. 2024-04
Insurance agency office r15.50 $121.28
Insurance company i $121.28
Interior decorator r15.50 $121.28
Janitorial services r15.50 $121.28
Jewelry 17 $181.91
Jewelry broker 346.50 $363.83
Labor union organization 288.75 $303.19
Landscaping service/lawn maintenance 57.75 $60.64
Land development company $ 11 $121.28
Laundry--self-service $2SQ.88 $272.87
Laundry or dry cleaner $ 115.50 $121.28
Loan agent 173.25 $181.91
Lecturer $2SQ.88 $272.87
Locksmith $ 92.40- $97.02
Machine shop $ 86.63 $90.96
Manicurists, each 34-6 $36.38
Masseur/masseuse 57.75 $60.64
Mail order business 57.75 $60.64
Manufacturing 173.25 $181.91
Marina $1,;55.00 $1,212.75
Marina, each boat slip $ 86.63 $90.96
Massage salon r15.50 $121.28
Medical clinic 231.00 $242.55
Merchants--retail stock less than $1,000.00 $ 69.30 $72.77
Merchants--retail stock over $1,000.00 and less than $5,000.00 80.85 $84.89
Merchants--retail stock over $5,000.00 and less than $10,000.00 173.25 $181.91
Merchants--retail stock over $10,000.00 and less than $20,000.00 207.90 $218.30
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City of Aventura Ordinance No. 2024-04
Merchants--retail stock over $20,000.00 and less than $50,000.00 $ 259.88 $272.87
Merchants--retail stock over $50,000.00 and less than $100,000.00 462.00- $485.10
Merchants--retail stock over $100,000.00, each additional $1,000.00 2.31 $2.43
Merchants--Wholesale: Same as retail.
Messenger service $ 69-3 $72.77
Messenger service, each vehicle 2 $24.26
Motion picture theater 462.00 $485.10
Motion picture theater--candy and popcorn concession 46.20 $48.51
Moving company with storage $ 11 $121.28
Moving company, each vehicle over 2 $ 23 $250.82
Museum $ 259.88 $272.87
Newspaper publishers bureau or agency $ 14^^ $151.60
Newspaper published daily $145.53
Newspapers published weekly, semimonthly or monthly $145.53
Newsstand 57.75 $60.64
Nightclub 3416.50 $363.83
Nurse 34.65 $36.38
Nursery--trees/plants 57.75 $60.64
Nursing home i 5.5 $121.28
Parking lot--1 to 25 cars 57.75 $60.64
Parking lot--over 25 cars i 5.5 $121.28
Pet shop $ 86.63 $90.96
Photographer 57.75 $60.64
Photography studio i 5.5 $121.28
Piano tuner 57.75 $60.64
Pool maintenance $ i i $121.28
Printing $ 115.50 $121.28
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City of Aventura Ordinance No. 2024-04
Private investigative agency $ 144.38 $151.60
Private school 202.13 $212.24
Professionals, each individual $1Q6.35 $206.17
Property management i 5.5 $121.28
Publisher i 5.5 $121.28
Real estate broker with no agents i $121.28
Real estate broker, each agent i 5.5 $121.28
Real estate salesman 57.75 $60.64
Repair of watches and jewelry $ 115.50 $121.28
Repair and service shops $ i i $121.28
Restaurant--0 to 30 seats 57.75 $60.64
Restaurant--31 to 74 seats i 5.5 $121.28
Restaurant--74 to 149 seats 173.25 $181.91
Restaurant--150 or more seats 231.00 $242.55
Restaurant--drive-in i $121.28
Research laboratory i 5.5 $121.28
Rinks--skating, roller 173.25 $181.91
Sales office, no stock 57.75 $60.64
School $ 202.13 $212.24
Security company $ 144.38 $151.60
Shoe repair $ 86.63 $90.96
Shoeshine, each chair 32.34 $33.96
Showroom i 5.5 $121.28
Snack bar as accessory use $ 69.30 $72.77
Storage warehouse/public storage $ 115.50 $121.28
Tanning salon--1 to 5 units $ i i 5.50 $121.28
Tanning salon as accessory use 57.75 $60.64
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City of Aventura Ordinance No. 2024-04
Tanning salon, each additional unit over 5 units i i.55 $12.13
Tax preparation service $ i i 5.5 $121.28
Taxicabs, each 57.75 $60.64
Telemarketing sales i $121.28
Travel agency i 5.5 $121.28
Truck/trailer rental or leasing i $121.28
Truck/trailer rental or leasing--each vehicle over 3 34 $366.03
Unclassified i 5.5 $121.28
Uniform service (towel, linen, diaper) $ 144.38- $151.60
Upholsterer $ i i 5.5 $121.28
Valet parking, per location, for hire only $ 115.50 $121.28
Vehicle leasing company, each vehicle 57.75 $60.64
Vending machines--business premises $ 86.63 $90.96
Vending machines--one cent, each machine $ iA6 $1.22
Vending machines--five cents, each machine $ 5.78 $6.07
Vending machines--ten cents, each machine 8.66 $9.09
Vending machines--over ten cents, each machine i i.55 $12.13
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.
Section 5. Implementation. That the City Manager is hereby authorized to
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City of Aventura Ordinance No. 2024-04
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 , 2024 and thereafter.
The foregoing Ordinance was offered by Commissioner Stern, who moved its
adoption on first reading. This motion was seconded by Commissioner Friedland and
upon being put to a vote, the vote was as follows:
Commissioner Amit Bloom Yes
Commissioner Rachel S. Friedland Yes
Commissioner Billy Joel Yes
Commissioner Dr. Linda Marks Yes
Commissioner Michael Stern Yes
Vice Mayor Paul A. Kruss Yes
Mayor Howard S. Weinberg Yes
The foregoing Ordinance was offered by Commissioner Dr. Marks, who moved
its adoption on second reading. This motion was seconded by Commissioner Bloom and
upon being put to a vote, the vote was as follows:
Commissioner Amit Bloom Yes
Commissioner Rachel S. Friedland Yes
Commissioner Billy Joel Yes
Commissioner Dr. Linda Marks Yes
Commissioner Michael Stern Yes
Vice Mayor Paul A. Kruss Yes
Mayor Howard S. Weinberg Yes
Page 11 of 12
City of Aventura Ordinance No. 2024-04
PASSED on first reading on this 9th day of January, 2024.
PASSED AND ADOPTED on second reading on this 6th day of February, 2024.
•
HOWARD S. WEINBERG4ESQ.
MAYOR
ATTEST:
ELLISA L. HORV H, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
ILA,_
ROBERT MEYERS
CITY ATTORNEY
WEISS SEROTA HELFMAN COLE + BIERMAN, P.L.
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