HomeMy WebLinkAboutOrdinance No. 2026-05 Amending Local Business Tax Schedule - April 7, 2026CITY OF AVENTURA ORDINANCE NO. 2026-05
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, Section 205.0535(4), Florida Statutes, authorizes municipalities to
increase local business tax rates by up to five percent (5%) every other year, provided
such increase is adopted by ordinance and approved by a majority plus one vote of the
governing body; and
WHEREAS, the most recent biennial business tax increase was approved at the
February 6, 2024 City Commission meeting; and
WHEREAS, the Community Development Department has reviewed the City's
current local business tax rates and recommends a five percent (5%) biennial adjustment
for Fiscal Year 2026-2027 in accordance with the authority granted by state law; 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
1 Proposed additions to City Code are indicated by underline; Proposed deletions from City Code are indicated by
strilkethreug4-.
City of Aventura Ordinance No. 2026-05
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:
Abstract, land title, title insurance, property closing
$121.29 $127.34
Adult care facility
$121.28 $127.34
Adult congregate living facility
$121.28 $127.34
Advertising --products and services
$181.91 $191.01
Alcoholic beverage business establishment
$121.28 $127.34
Ambulance service
$121.29 $127.34
Amusement center
$606.38 $636.70
Amusement center over 100 machines, each machine
$8.49 $8.91
Amusement machines, each machine as accessory use
$48.51 $50.94
Animal grooming
$60.64 $63.67
Animal clinic/hospital
$90.96 $95.51
Animal exhibition
$181.9 - $191.01
Animal kennel
$72.77 $76.41
Answering service
$121.28 $127.34
Antique shop
$151.60 $159.18
Apartment, each unit over 2
$4.24 $4.45
Auction shop/auctioneer
$242.56 $254.68
Auto driving school
$121.29 $127.34
Auto parking, storage, garage or parking lot
$121.29 $127.34
Auto detailing, car wash or wax
$121.29 $127.34
Auto repair and/or service shop
$121.28 $127.34
Auto paint and body shop
$121.29 $127.34
Auto mechanical repairs
$121.29 $127.34
Auto service station
$242.56 $254.68
Auto, truck, trailer, boat renting service, each vehicle
$60.64 $63.67
Auto tag agency
$60.64 $63.67
Bakery -retail
$121.29 $127.34
Bar/lounge
$121.28 $127.34
Barber, each
$36.38 $38.20
Barbershop
$72.77 $76.41
Bicycles (repairs only)
$72.77 $76.41
Billiard parlor
$121.29 $127.34
Blueprinting
$121.28 $127.34
Boats for sale/rental
$121.28 $127.34
Boats --charter and dredge
$121.29 $127.34
Boatbuilder
$121.28 $127.34
Boat taxi operation
$242.56 $254.68
Bondsman -professional
$181.91- $191.01
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City of Aventura Ordinance No. 2026-05
Bookkeeper/accounting service
$121.29 $127.34
Bowling alley, each lane
$48.51 $50.94
Broker --stocks, bonds
$181.91 $191.01
Broker -insurance
$121-2-8 $127.34
Broker --yacht and ship salespersons
$121.28 $127.34
Broker -others
$121-2-8 $127.34
Burglar alarm/monitoring company
$121-2-8 $127.34
Butcher/butcher shop
$90.96 $95.51
Carpenter shop
$90.96 $95.51
Carwash
$121.29 $127.34
Catering
$60.64 $63.67
Carpet and rug cleaning
$121.29 $127.34
Carpet sales/installation
$121.29 $127.34
Check cashing store
$242.56 $254.68
Cigars and tobaccos
$60.64 $63.67
Claims and collection agency
$121.29 $127.34
Clothing
(1) Alterations
$54.58 $57.31
(2) Tailor, dressmaking
$121.28 $127.34
Coin dealer
$60.64 $63.67
Cold storage warehouse
$121.28 $127.34
Commercial garbage collection
$1,F�. $1,591.74
Commercial trash collection
$545.74 $573.03
Community -based residential facilities
$121.29 $127.34
Consultants, each
$181.91- $191.01
Contractors:
(1)
General building
$272.7 $286.51
(2)
Subcontractor, general
$203.74 $213.93
(3)
Engineering subcontractor
$203.74 $213.93
(4)
Acoustical tile
$90.96 $95.51
(5)
Air conditioning
$146-63 $152.81
(6)
Awning
$109.15 $114.61
(7)
Carpentry
$181.91 $191.01
(8)
Electrical
$181.91 $191.01
(9)
Elevator
$109.15 $114.61
(10)
Floor laying and sanding
$181.91 $191.01
(11)
Gas fitting, pipe fitting
$181.91 $191.01
(12)
Jalousie
$60.64 $63.67
(13)
Mason and plaster contractor
$181.91- $191.01
(14)
Moving and wrecking houses
$90.96 $95.51
(15)
Ornamental iron, bronze and steel
$90.96 $95.51
Page 3 of 9
Citv of Avent um Ordinance No. 2026-05
(16) Plumbing
$181.94- $191.01
(17) Painting
$445.53 $152.81
(18) Plastering and cement
$176.40 $185.22
(19) Plate glass and glazier
$90.96 $95.51
(20) Roofing
$181.91 $191.01
(21) Sandblasting
$481.91- $191.01
(22) Sign
$109.15 $114.61
(23) Solar water heater
$90.96 $95.51
(24) Septic tank
$145.53 $152.81
(25) Sprinkler system
$90.96 $95.51
(26) Steel, reinforcing
$121.28 $127.34
(29) Swimming pools
$109.15 $114.61
(30) Venetian blind
$72.77 $76.41
(31) Tile, marble and granite
$181.91 $191.01
(32) Well drilling
$109.15 $114.61
(33) Not classified
$109.15 $114.61
Country club
$545.74 $573.03
Cosmetology salon
$72.77 $76.41
Cosmetologist, each
$36.38 $38.20
Credit bureau
$121-28 $127.34
Dancehall
$181.91- $191.01
Data processing --service agency
$451.60 $159.18
Data processing --software development
$181.94 $191.01
Delivery services, per each vehicle
$12.13 $12.74
Dental technician/hygienist
$36.38 $38.20
Dramatic or theatrical troupe or company
$242.56 $254.68
Disc jockey (see entertainment)
$121-28 $127.34
Dry cleaning plant
$90.96 $95.51
Electric light and power company
$181.91 $191.01
Employment agency
$181.94 $191.01
Engraver, lithographer
$121.29 $127.34
Exterminator
$121.29 $127.34
Financial institution --banks and trust companies
$424.46 $445.68
Financial institution --building and loan association
$424.46 $445.68
Financial institution --money lenders, except banks
$424.46 $445.68
Financial institution --mortgage loan company
$424.46 $445.68
Financial institution --personal finance company
$424.46 $445.68
Fire extinguisher service
$90.96 $95.51
Fish market
$90.96 $95.51
Florist
$121.28 $127.34
Funeral home
$121.28 $127.34
Golf course
$606.38 $636.70
Golf driving range/miniature golf
$272.97 $286.51
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Citv of Avent um Ordinance No. 2026-05
Hall for hire
$181.91- $191.01
Health club
$151.60 $159.18
Home health care services
$121-28 $127.34
Hospital
$382.02 $401.12
Hotel, lodging house or motel, first room
$60.64 $63.67
Hotel, lodging houses or motel, each additional room
$6.67 $7.00
Hypnotist
$206.17 $216.48
Ice cream shop/parlor
$121-28 $127.34
Import/export
$121.28 $127.34
Insurance adjuster
$121.29 $127.34
Insurance agents, each
$60.64 $63.67
Insurance agency office
$121.29 $127.34
Insurance company
$121.29 $127.34
Interior decorator
$121.29 $127.34
Janitorial services
$121.28 $127.34
Jewelry
V 8i .9i $191.01
Jewelry broker
$363.83 $382.02
Labor union organization
$303.19 $318.35
Landscaping service/lawn maintenance
$60.64 $63.67
Land development company
$121.29 $127.34
Laundry --self-service
$272.7 $286.51
Laundry or dry cleaner
$121.29 $127.34
Loan agent
$181.91 $191.01
Lecturer
$272.87 $286.51
Locksmith
$9702 $101.87
Machine shop
$90.96 $95.51
Manicurists, each
$36.38 $38.20
Masseur/masseuse
$60.64 $63.67
Mail order business
$60.64 $63.67
Manufacturing
$481.91- $191.01
Marina $1
,`'� �;_;5 $1,273.39
Marina, each boat slip
$90.96 $95.51
Massage salon
$121-28 $127.34
Medical clinic
$242.55 $254.68
Merchants --retail stock less than $1,000.00
$72.77 $76.41
Merchants --retail stock over $1,000.00 and less than $5,000.00
$84..89 $89.13
Merchants --retail stock over $5,000.00 and less than $10,000.00
$181.91 $191.01
Merchants --retail stock over $10,000.00 and less than
$20, 000.00
$218.30 $229.22
Merchants --retail stock over $20,000.00 and less than
$50, 000.00
$272.87 $286.51
Merchants --retail stock over $50,000.00 and less than
$100,000.00
$485.10 $509.36
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Citv of Avent um Ordinance No. 2026-05
Merchants --retail stock over $100,000.00, each additional
$1, 000. 00
$2.43 $2. 55
Merchants --Wholesale: Same as retail.
Messenger service
$72.77 $76.41
Messenger service, each vehicle
$24.26 $25.47
Motion picture theater
$485.1-0 $509.36
Motion picture theater --candy and popcorn concession
$48.51 $50.94
Moving company with storage
$421-28 $127.34
Moving company, each vehicle over 2
$2 $263.36
Museum
$272.87 $286.51
Newspaper publishers bureau or agency
$451.60 $159.18
Newspaper published daily
$445.53 $152.81
Newspapers published weekly, semimonthly or monthly
$445. $152.81
Newsstand
$60.64 $63.67
Nightclub
$363.83 $382.02
Nurse
$36.38 $38.20
Nursery--trees/plants
$60.64 $63.67
Nursing home
$121.28 $127.34
Parking lot--1 to 25 cars
$60.64 $63.67
Parking lot --over 25 cars
$121.28 $127.34
Pet shop
$90.96 $95.51
Photographer
$60.64 $63.67
Photography studio
$121-28 $127.34
Piano tuner
$60.64 $63.67
Pool maintenance
$121.28 $127.34
Printing
$121.28 $127.34
Private investigative agency
$451.60 $159.18
Private school
$212.24 $222.85
Professionals, each individual
$206.17 $216.48
Property management
$121.29 $127.34
Publisher
$121.29 $127.34
Real estate broker with no agents
$121.29 $127.34
Real estate broker, each agent
$121.28 $127.34
Real estate salesman
$60.64 $63.67
Repair of watches and jewelry
$121.28 $127.34
Repair and service shops
$121.28 $127.34
Restaurant--0 to 30 seats
$60.64 $63.67
Restaurant--31 to 74 seats
$121-28 $127.34
Restaurant--74 to 149 seats
$481.91. $191.01
Restaurant--150 or more seats
$242.56 $254.68
Restaurant --drive-in
$121.29 $127.34
Research laboratory
$121.29 $127.34
Rinks --skating, roller
$481.91 $191.01
Sales office, no stock
$60.64 $63.67
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City of Aventura Ordinance No. 2026-05
School
$212.24 $222.85
Security company
$451.69 $159.18
Shoe repair
$90.96 $95.51
Shoeshine, each chair
$33.96 $35.66
Showroom
$121.29 $127.34
Snack bar as accessory use
$72.77 $76.41
Storage warehouse/public storage
$121.29 $127.34
Tanning salon--1 to 5 units
$121.28 $127.34
Tanning salon as accessory use
$60.64 $63.67
Tanning salon, each additional unit over 5 units
$12.13 $12.74
Tax preparation service
$121.29 $127.34
Taxicabs, each
$60.64 $63.67
Telemarketing sales
$121.29 $127.34
Travel agency
$121.28 $127.34
Truck/trailer rental or leasing
$121.29 $127.34
Truck/trailer rental or leasing --each vehicle over 3
$366.03 $384.33
Unclassified
$121.28 $127.34
Uniform service (towel, linen, diaper)
$151. $159.18
Upholsterer
$121.29 $127.34
Valet parking, per location, for hire only
$121.29 $127.34
Vehicle leasing company, each vehicle
$60.64 $63.67
Vending machines --business premises
$90.96 $95.51
Vending machines --one cent, each machine
$1.22 $1.28
Vending machines --five cents, each machine
$6.07 $6.37
Vending machines --ten cents, each machine
$9-99 $9.54
Vending machines --over ten cents, each machine
$12.13 $12.74
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 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
Page 7 of 9
City of Aventura Ordinance No. 2026-05
Receipts which are issued for the annual local business tax period which commences
on October 1, 2026 and thereafter.
The foregoing Ordinance was offered by Vice Mayor Bloom, who moved its
adoption on first reading. This motion was seconded by Commissioner Orlinsky, and
upon being put to a vote, the vote was as follows:
Commissioner Clifford B. Ain Yes
Commissioner Gustavo Blachman Yes
Commissioner Rachel S. Friedland Yes
Commissioner Paul A. Kruss Yes
Commissioner Cindy Orlinsky Yes
Vice Mayor Amit Bloom Yes
Mayor Howard S. Weinberg Yes
The foregoing Ordinance was offered by Commissioner Kruss, who moved its
adoption on second reading. This motion was seconded by Commissioner Ain, and upon
being put to a vote, the vote was as follows:
Commissioner Clifford B. Ain Yes
Commissioner Gustavo Blachman Yes
Commissioner Rachel S. Friedland Yes
Commissioner Paul A. Kruss Yes
Commissioner Cindy Orlinsky Absent
Vice Mayor Amit Bloom Yes
Mayor Howard S. Weinberg Yes
PASSED on first reading on this 3rd day of March, 2026.
PASSED AND ADOPTED on second reading on this 7t" day of April, 2026.
Page 8 of 9
Citv of Avent um Ordinance No. 2026-05
H WARD S. WEINBERG, ESQ.
MAYOR
ATTEST:
ELLISA L. HORVATH, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY:
ROBERT MEYERS
CITY ATTORNEY
WEISS SEROTA HELFMAN COLE + BIERMAN, P.L.
Page 9 of 9