98-06 ORDINANCE NO. 98-06
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA;
AMENDING THE CITY CODE BY AMENDING CHAPTER 18
"BUSINESS REGULATIONS, LICENSES AND PERMITS" AT
SECTION 18-42 "TAX SCHEDULE," TO REVISE THE
OCCUPATIONAL LICENSE TAX RATE FOR THE
CLASSIFICATION OF "ASTROLOGER, PSYCHIC,
FORTUNETELLER"; PROVIDING FOR INCLUSION IN
CODE; PROVIDING FOR SEVERABILITY; PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, the City Council has, pursuant to Ordinance No. 96-13, adopted an
Occupational License Tax Schedule in accordance with Section 205.0315, Florida Statutes;
and
WHEREAS, in accordance with such statute, a $7,500. annual occupational license
tax rate was established for the classification of Astrologer, Psychic, Fortuneteller, based
upon the rate structure and classifications prescribed in ordinances adopted by adjacent
local governments; and
WHEREAS, the City Attorney has advised the City Council that the rate of
occupational license tax for the classification of Astrologer, Psychic, Fortuneteller may be
subject to legal challenge as being unreasonable and in excess of the authority conferred
by Chapter 205, Florida Statutes; and
WHEREAS, the City Council finds that an annual occupational license tax rate of
$500. for the classification of Astrologer, Psychic, Fortuneteller is reasonable.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. That Section 18-42 "Tax Schedule" of Chapter 18 "Business
Ordinance No. 98-06
Page 2
Regulations, Licenses and Permits" of the City Code is hereby amended by revising the
occupational license tax rate for the classification of Astrologer, Psychic, Fortuneteller, to
read as follows:~
Section 18-42. Tax Schedule.
For the purposes of this article, inventory shall mean the
average selling value of annual inventory owned by the
business, exclusive of excise tax. Occupational license taxes
for the following business, occupations and/or professions are
hereby levied and imposed:
Astrologer, Psychic, Fortuneteller.....$7,500. $500.
Section 2. Severabilitv. 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 3. Inclusion in the Code. It is the intention of the City Council, and it is
hereby ordained that the provisions of this Ordinance shall become and made a part of the
Code of Aventura, Florida; 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.
~/ Underlined material indicates additions to existing text, emssed-eut material indicates deletions from existing
text.
2
Ordinance No. 98-06
Page 3
Section 4. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Councilmember Cohen, who moved its
adoption on first reading. This motion was seconded by Councilmember Holzberg, and
upon being put to a vote, the vote was as follows:
Councilmember Arthur Berger yes
Councilmember Ken Cohen yes
Councilmember Harry Holzberg yes
Councilmember Jeffrey M. Perlow yes
Councilmember Patricia Rogers-Libert yes
Vice Mayor Jay R. Beskin yes
Mayor Arthur I. Snyder yes
The foregoing Ordinance was offered by Councilmember Rogers-Libert, who
moved its adoption on second reading. This motion was seconded by Councilmember
Holzerg, and upon being put to a vote, the vote was as follows:
Councilmember Arthur Berger yes
Councilmember Ken Cohen yes
Councilmember Harry Holzberg yes
Councilmember Jeffrey M. Perlow yes
Councilmember Patricia Rogers-Libert yes
Vice Mayor Jay R. Beskin yes
Mayor Arthur I. Snyder yes
PASSED AND ADOPTED on first reading this 20th day of January, 1998
Ordinance No. 98-~
Page 4
PASSED AND ADOPTED on second reading this 17thday of.~, ebruary, 1998.
(AR~I~. SNYt~ER, MAYOR
Al-rEST
TERESA M. SMITH, CMC
CITY CLERK
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY: