03-13-08
Business Tax ~quity Study Advi50~ Board
.-
March 13, 2008
10:30 AM.
Executive Conference Room
19200 West CountrY C1llh Drive AventllTR. FI,
AGENDA
1. Call to Order/Roll Call
2. Approval of Minutes - February 22, 2008
3. Staff Review
4. Selection of Next Meeting Date
5. Adjournment
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are
disabled and who need special accommodations to participate in this meeting because of that disability should contact the
BUSINESS TAX EQUITY STUDY ADVISORY BOARD MEETING
February 22, 2008 - 10 a.m.
Government Center
Executive Conference Room
Aventura, Florida 33180
I. Call to Order: The meeting was called to order by City Manager Eric M. Soroka.
City Clerk Teresa M. Soroka called the roll.
Members present: Elaine Adler
Fernando Levi-Hara
Jeffrey Levinson
Alan Lipps
Thomas Oliveri
Alan Rosenthal
Robert E. Sheir
Also present: Brian Raducci, Finance Support Services Director
Joanne Carr, Community Development Director
II. Selection of Chairperson and Vice Chairperson: After motion made by Ms.
Adler, seconded by Mr. Lipps and unanimously passed, Mr. Oliveri was selected as
Chairperson. After motion made by Mr. Oliveri, seconded by Ms. Adler and
unanimously passed, Mr. Lipps was selected as Vice Chairperson.
III. Orientation/Overview: Mr. Soroka distributed the legislation establishing this
Study and advised members of the provisions of the Government in the Sunshine Law,
under which this Board would conduct its business. Mr. Raducci reviewed a powerpoint
presentation outlining the duties, responsibilities and goals of the Business Tax Equity
Study Advisory Board.
IV. Selection of Next Meeting Date: The next meeting was scheduled for March 13,
2008 at 10:30 a.m.
V. Adjournment: There being no further business to come before the Board, after
motion made, seconded and unanimously passed, the meeting was adjourned at 10:25
a.m.
Teresa M. Soroka, MMC, City Clerk
Approved by the Board on
ARTICLE II. LOCAL BUSINESS TAXES*
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ARTICLE II. LOCAL BUSINESS TAXES*
*Cross references: Finance, 92-211 et seq.
State law references: Local occupational license taxes, F.S. ch. 205.
Sec. 18-31. Tax imposed.
(a) Every person, as defined in F.S. 9 205.022(3), engaged in or managing any business,
profession or occupation in the City is required to have a City local business tax receipt and
shall, on or before each October 1, before engaging in or managing any business, profession or
occupation, register with the City their name, profession or occupation, and their place of
business. If October 1 falls on a weekend or holiday, the receipt shall be obtained on or before
the first business day following October 1. No person shall engage in or manage any such
business, profession or occupation without first obtaining the required local business tax receipt.
The City Manager or his designee shall develop administrative procedures relating to the
issuance of local business tax receipts and designate the department responsible for
implementing the procedures and issuing the appropriate receipts.
(b) This local business tax requirement shall apply to:
(1) Any person who maintains a permanent business location or branch office within
the City for the privilege of engaging in or managing any business within the City.
(2) Any person who maintains a permanent business location or branch office within
the City for the privilege of engaging in or managing any profession or occupation within
the City.
(3) Any person who utilizes their home for uses as outlined in subsection (b)(1) or (2) of
this section for authorized business activities.
(4) Any person who does not qualify under the provisions of subsection (b)(1) or (2) of
this section and who transacts any business or engages in any occupation or profession
in interstate commerce where such local business tax is not prohibited by section 8 of
article I of the United States Constitution.
(c) A person shall be required to pay a local business tax to the City as outlined in the
schedule contained in this article. A local business tax shall be required for each type of
business performed at the applicant's location that requires a separate local business tax as
outlined in the schedule contained in this article.
(Ord. No. 96-13, 9 1, 8-20-96; Ord. No. 2007-07, 92,5-1-07)
Sec. 18-32. Term of receipt; half year receipt; transfer of receipt.
(a) Receipts issued under this article shall expire on September 30 of each year. No receipt
shall be issued for more than one year. For each receipt obtained between October 1 and April
1, the full tax for one year shall be paid, and for each receipt obtained between April 1 and
September 30, one-half the full tax for one year shall be paid.
(b) Any receipt may be transferred with the approval of the City Manager or his designee when
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there is a bona fide sale and transfer of the business and the property used and employed
therein as stock in trade, and not otherwise. Such transfer shall be made within 30 days after
such bona fide sale has taken place. If the provisions of this section are not strictly and
completely complied with in every respect, the receipt pertaining to the business shall be null
and void and of no further effect. Such transfer shall take effect upon payment of a transfer fee
of $3.00 and after presentation of evidence of both the sale and of the original receipt.
(c) Upon written request and presentation of the original receipt, any receipt may be
transferred from one location to another location upon payment of a transfer fee of $3.00 and
upon verification that such use is permitted by the zoning district regulations at the new location.
(Ord. No. 96-13, 92,8-20-96; Ord. No. 2007-07, 92, 5-1-07)
Sec. 18-33. Affidavit of applicant for receipt; annual filing of information.
(a) No receipt shall be issued or granted under this article to any applicant to engage in the
business of selling merchandise at retail or wholesale or the practice or pursuit of any
profession or occupation coming within any of the categories set forth in this article except upon
written application filed with the City. The applicant shall execute an affidavit before an officer
authorized to administer oaths, which shall set forth the following:
(1) The applicant's name, address and telephone number.
(2) The particular location in the City wherein the applicant proposes to engage in the
business for which the receipt is sought.
(3) The date proposed to commence business.
(4) A statement as to whether the fee is based on area, capacity, average value of
stock carried, number of persons or things employed or engaged, quantity, valuation, or
other contingency.
(5) The names and addresses of corporate officers.
(b) The affidavit shall be filed with the City.
(c) On an annual basis, prior to renewal, the City may send out a questionnaire and will require
all receipt holders to fill in the appropriate information in order for the City to update its files and
determine the correct amount to charge as a local business tax.
(Ord. No. 96-13, 93,8-20-96; Ord. No. 2000-20,91,8-1-00; Ord. No. 2007-07, 92,5-1-07)
Sec. 18-34. Prerequisites for granting receipt; certificate of use required; invalid
receipts.
(a) A certificate of use shall be required prior to the issuance of any new local business tax
receipt. The fee for such certificate of use is $35.00.
(b) No receipt shall be granted under this article until there has been full compliance with
sections 18-33 and 18-34(a), and no receipt which may have been granted without full and
complete compliance with the provisions of this article shall be a protection to the applicant in
any civil or criminal proceeding.
(Ord. No. 96-13, 94,8-20-96; Ord. No. 2000-20, 91,8-1-00; Ord. No. 2007-07, 92,5-1-07)
Sec. 18-35. Violations; penalties.
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(a) Any person convicted of violating this article, or of making a fraudulent return, shall be
punished as provided by subsection (e) of this section, in the discretion of the court, and in
addition such person shall be penalized a sum equal to 25 percent of any local business tax
avoided or evaded by and through the medium of such fraudulent return.
(b) Each and every day of selling or disposing of merchandise or engaging in a business or
profession without making the affidavit and/or without compliance in full with all of the provisions
of this article shall constitute a separate and distinct violation of this article.
(c) No person shall engage in or manage any business, profession or occupation without first
obtaining from the City a receipt for each separate location in the City and paying the amount
set forth in this article. Any person engaging in or managing any business, occupation or
profession mentioned in this article between October 1 and November 1 of each year without
first having complied with the provisions of this article and paying the amount of local business
tax as provided for in this article shall be declared delinquent. Those receipts not renewed when
due and payable and considered delinquent shall be subject to a delinquency penalty of ten
percent for the month of October, plus an additional five percent penalty for each month of
delinquency thereafter until paid. However, the total delinquency penalty shall not exceed 25
percent of the local business tax for the delinquent establishment.
(d) A receipt shall be required to cover each and every business advertised by sign,
newspaper, magazine or otherwise. Such advertisement shall be considered evidence of
conducting the business advertised and shall be a sufficient predicate for conviction by the court
or other enforcement authority. Such receipt shall be issued to cover each and every location of
such business, and the assessment and amount of such local business taxes are classified and
fixed per annum unless otherwise specified.
(e) Any person who violates any provision of this article shall, upon conviction, be punished by
a fine not to exceed $500.00 or imprisonment in the County jail not to exceed 60 days, or both
such fine and imprisonment. Each day that a violation continues shall be deemed a separate
violation. This article shall be subject to enforcement under the Local Government Code
Enforcement Act, F.S. ch. 162. Enforcement may also be by suit for declaratory, injunctive or
other appropriate relief in a court of competent jurisdiction.
(Ord. No. 96-13, 95,8-20-96; Ord. No. 2007-07, 92, 5-1-07)
Sec. 18-36. Grounds for denial of receipt.
After interview or investigation, the City shall not grant or issue a receipt under this article to an
applicant when the City has reasonable and probable grounds to believe that:
(1) Information provided by the applicant is false.
(2) Within the past three years the applicant committed any act which if done by any
person with a local business tax receipt from the City would constitute grounds for the
revocation of the receipt.
(Ord. No. 96-13, 96,8-20-96; Ord. No. 2007-07,92,5-1-07)
Sec. 18-37. Appeal of denial of receipt.
Any person whose application for a receipt under this article has been rejected shall have a right
to appeal the decision of the City licensing official to the City Manager by appropriate written petition.
(Ord. No. 96-13, 97,8-20-96; Ord. No. 2007-07,92,5-1-07)
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Sec. 18-38. Revocation of receipt.
(a) Notwithstanding any other section in this article to the contrary, the privilege of doing
business within the City allowed by the issuance of a local business tax receipt will be subject to
a summary administrative revocation by one written 30-day notice of revocation issued to the
local business tax receipt applicant by the official designated by the City Manager, if it is
determined that one or more of the following conditions exist:
(1) Repeated violations of this Code.
(2) Misrepresentations in the application or affidavit.
(3) Use of the business location for illegal or unsafe activities.
(4) Use of the business location for activities not contemplated in the application.
(5) Misrepresentations made to the City during the application and investigation
process.
(6) Use of the business not in compliance with the conditions of the receipt.
(7) Lack of refuse collection or utility services.
(b) Such revocation may be appealed to the City Manager within ten days of notice of
revocation.
(c) Such revocation of receipt will be deemed to relate back to the original time of issuance of
such receipt as if the receipt had been originally denied at the time of application. Such
revocation will be effective immediately. In addition to the grounds listed in subsection (a) of this
section, the City Commission or City Manager at any time may revoke a receipt, upon providing
written notice and hearing, for violation of any ordinance of the City or law of the State or County
or for any other good and sufficient reason in the interests of health, safety and welfare.
(d) Nothing in this section shall affect the liability of any person or business as required by
section 18-35.
(Ord. No. 96-13,98,8-20-96; Ord. No. 2007-07,92,5-1-07)
Sec. 18-39. Display of receipt.
All persons to whom receipts are issued pursuant to this article shall cause the receipts to be
displayed at all times in a prominent place in their business establishments. Failure to display the
receipt in such a manner shall constitute a violation of this article.
(Ord. No. 96-13, 99,8-20-96; Ord. No. 2007-07, 92, 5-1-07)
Sec. 18-40. Unclassified business categories.
If application is made for a local business tax receipt not specifically enumerated in the tax
schedule, the City Manager or his designee shall have the authority to determine the most nearly
similar category that shall apply to the applicant.
(Ord. No. 96-13, 9 10, 8-20-96; Ord. No. 2007-07, 92,5-1-07)
Sec. 18-41. Home occupation receipts.
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(a) Generally. For purposes of this section, the term "home occupation" shall mean a business
or occupation conducted for limited business activities. In any instance where a residential unit
is used to conduct a home business consistent with this section, a home use receipt shall be
required. No home use business receipt issued pursuant to this article shall be transferable,
assignable or otherwise alienable.
(b) Permitted activities. The following limited business activities are permitted subject to a
home use receipt being issued:
(1) Post and receive correspondence of a business nature.
(2) Initiate and receive business communications by telephone or fax.
(c) Conditions. The issuance of a home use business receipt shall be subject to the following
provisions:
(1) Home occupations conducted within the City shall be clearly incidental and
secondary to the use of the residence for residential purposes, and shall not change the
character thereof.
(2) No person other than members of the family residing in the premises shall be
engaged in such occupation or business.
(3) No residence shall be used for the conduct of any business or activity which
requires manufacturing, assembly or construction or which by its nature or character
may disrupt, disturb or adversely alter, change or modify the nature or character of the
neighborhood or the quality of life therein.
(4) No home occupation shall generate or attract vehicular or pedestrian traffic to a
residence.
(5) No sign or other advertising of the residential location shall be permitted.
(6) No storage of materials or products shall be permitted.
(7) Products shall not be offered for sale on the premises.
(8) No commercial vehicles shall be kept on the premises or parked overnight on the
premises unless otherwise permitted by this section.
(9) No evidence of the occupation shall be visible or audible from the exterior of the
dwelling unit.
(10) In no event shall a barbershop, beauty parlor, tearoom, tourist home, animal
hospital, nursing home, retail store, dancing or band instrument instruction, or
clairvoyant be allowed as a home occupation.
(Ord. No. 96-13, 911, 8-20-96; Ord. No. 2007-07, 92,5-1-07)
Sec. 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. Local business taxes for the following
business, occupations and/or professions are hereby levied and imposed:
Abstract, land title, title insurance, property closing. . . $ 100.00
Adult care facility. . . 100.00
Adult congregate living facility. . . 100.00
Advertising--products and services. . . 150.00
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Airplane dealer or manufacturer. . . 120.00
Alcoholic beverage business establishment. . . 100.00
Ambulance service. . . 100.00
Amusement center. . . 500.00
Amusement center over 100 machines, each machine. . . 7.00
Amusement machines--distributor . . . 150.00
Amusement machines, each machine as accessory use. . . 40.00
Amusement park. . . 1,000.00
Animal grooming. . . 50.00
Animal clinic/hospital. . .75.00
Animal exhibition. . . 150.00
Animal kennel. . . 60.00
Answering service. . . 100.00
Antique shop. . . 125.00
Apartment, each unit over 2 . . . 3.50
Archery range. . . 1,000
Armored car. . . 100.00
Auction shop/auctioneer. . . 200.00
Astrologer, psychic, fortuneteller . . . 500.00
Auto driving school. . . 100.00
Auto dealer. . .350.00
Auto parking, storage, garage or parking lot. . . 100.00
Auto detailing, car wash or wax. . . 100.00
Auto repair and/or service shop. . . 100.00
Auto paint and body shop. . . 100.00
Auto mechanical repairs. . . 100.00
Auto service station. . . 200.00
Auto used car dealer. . .350.00
Auto, truck, trailer, boat renting service, each vehicle. . . 50.00
Auto fuel dispensor not located at automotive service station. . . 15.00
Auto tag agency. . .50.00
Bakery--retail . . . 100.00
Bakery--wholesale, manufacturer/distributor. . . 200.00
Barllounge . . . 100.00
Barber, each. . .30.00
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Barbershop. . . 60.00
Bicycles (repairs only) . . . 60.00
Billiard parlor. . . 100.00
Blueprinting. . . 100.00
Boats for sale/rental. . . 100.00
Boats--charter and dredge. . . 100.00
Boatbuilder. . . 100.00
Boat taxi operation. . . 200.00
Bondsman--professional . . . 150.00
Bookkeeper/accounting service. . . 100.00
Bottling works--manufacturing and distribution. . . 150.00
Bowling alley, each lane. . .40.00
Broker--stocks, bonds. . . 150.00
Broker--insurance . . . 100.00
Broker--yacht and ship salespersons. . . 100.00
Broker--others . . . 100.00
Burglar alarm/monitoring company. . . 100.00
Butcher/butcher shop. . . 75.00
Canteen wagon or cafe, each vehicle. . . 50.00
Carpenter shop. . .75.00
Carwash . . . 100.00
Catering. . . 50.00
Carpet and rug cleaning. . . 100.00
Carpet sales/installation. . . 100.00
Cement, concrete, plaster. . . 100.00
Check cashing store. . .200.00
Cigars and tobaccos. . .50.00
Claims and collection agency. . . 100.00
Clothing:
(1) Alterations... 45.00
(2) Tailor, dressmaking. . . 100.00
Coin dealer. . .50.00
Cold storage warehouse. . . 100.00
Commission merchant. . .75.00
Commercial garbage collection. . . 1,250.00
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Commercial trash collection. . .450.00
Community-based residential facilities. . . 100.00
Consultants, each. . . 150.00
Contractors:
(1) General building. . .225.00
(2) Subcontractor, general. . . 168.00
(3) Engineering subcontractor. . . 168.00
(4) Acoustical tile. . . 75.00
(5) Air conditioning. . . 120.00
(6) Awning... 90.00
(7) Carpentry... 150.00
(8) Electrical... 150.00
(9) Elevator... 90.00
(10) Floor laying and sanding. . . 150.00
(11) Gasfitting, pipe fitting. . . 150.00
(12) Jalousie... 50.00
(13) Mason and plaster contractor. . . 150.00
(14) Moving and wrecking houses. . .75.00
(15) Ornamental iron, bronze and steel. . . 75.00
(16) Plumbing... 150.00
(17) Painting... 120.00
(18) Plastering and cement. . . 150.00
(19) Plate glass and glazier. . . 75.00
(20) Roofing... 150.00
(21) Sandblasting... 150.00
(22) Sign... 90.00
(23) Solar water heater. . . 75.00
(24) Septic tank. . . 120.00
(25) Sprinkler system. . . 75.00
(26) Steel, reinforcing. . . 100.00
(27) Septic tank. . . 120.00
(28) Solar water heater. . . 75.00
(29) Swimming pools. . . 90.00
(30) Venetian blind. . . 60.00
(31) Tile, marble and granite. . . 150.00
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(32) Well drilling. . . 90.00
(33) Not classified. . . 90.00
Country club. . . 450.00
Cosmetology salon. . . 60.00
Cosmetologist, each. . .30.00
Credit bureau. . . 100.00
Dancehall . . . 150.00
Data processing--service agency. . . 125.00
Data processing--software development. . . 150.00
Delivery services, per each vehicle. . . 10.00
Dental technician/hygienist. . . 30.00
Directory. . . 100.00
Dramatic or theatrical troupe or company. . . 200.00
Disc jockey (see entertainment) . . . 100.00
Dry cleaning plant. . . 75.00
Electric light and power company. . . 150.00
Employment agency. . . 150.00
Engraver, lithographer. . . 100.00
Exterminator. . . 100.00
Factory. . . 100.00
Financial institution--banks and trust companies. . . 350.00
Financial institution--building and loan association. . . 350.00
Financial institution--money lenders, except banks. . .350.00
Financial institution--mortgage loan company. . . 350.00
Financial institution--personal finance company. . . 350.00
Fire extinguisher service. . . 75.00
Fish market. . .75.00
Flea market. . . 1,500.00
Florist. . . 100.00
Funeral home. . . 100.00
Furniture refinisher . . . 50.00
Gas company--selling bottled gas. . . 100.00
Gas company--selling through pipeline. . . 250.00
Golf course. . . 500.00
Golf driving range/miniature golf. . . 225.00
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Gravel, sand, sod, dirt--sales . . . 100.00
Hall for hire. . . 150.00
Health club. . . 125.00
Home health care services. . . 100.00
Hospital. . . 315.00
Hotel, lodging house or motel, first room. . . 50.00
Hotel, lodging houses or motel, each additional room. . .5.50
Hypnotist. . . 170.00
Ice cream vendor. . . 50.00
Ice cream, manufacturing of, wholesale. . . 100.00
Ice cream shop/parlor. . . 100.00
Ice manufacturing, distribution and storage. . . 180.00
Import/export. . . 100.00
Insurance adjuster. . . 100.00
Insurance agents, each. . . 50.00
Insurance agency office. . . 100.00
Insurance company. . . 100.00
Interior decorator. . . 100.00
Janitorial services. . . 100.00
Jewelry. . . 150.00
Jewelry broker. . .300.00
Junk shop. . . 250.00
Kerosene dealer--wholesale dealer. . .225.00
Kerosene distributor, each vehicle. . . 28.10
Labor union organization. . . 250.00
Landscaping service/lawn maintenance. . . 50.00
Land development company. . . 100.00
Laundry--self-service . . . 225.00
Laundry or dry cleaner. . . 100.00
Loan agent. . . 150.00
Lecturer. . . 225.00
Locksmith. . .80.00
Lumber dealer. . . 150.00
Machine shop. . . 75.00
Manicurists, each. . . 30.00
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Masseur/masseuse. . . 50.00
Mail order business. . .50.00
Manufacturing. . . 150.00
Marble and granite works. . . 100.00
Marina. . . 1,000.00
Marina, each boat slip. . . 75.00
Massage salon. . . 100.00
Medical clinic. . . 200.00
Merchants--retail stock less than $1,000.00 . . . 60.00
Merchants--retail stock over $1,000.00 and less than $5,000.00 . . . 70.00
Merchants--retail stock over $5,000.00 and less than $10,000.00 . . . 150.00
Merchants--retail stock over $10,000.00 and less than $20,000.00 . . . 180.00
Merchants--retail stock over $20,000.00 and less than $50,000.00 . . .225.00
Merchants--retail stock over $50,000.00 and less than $100,000.00 . . .400.00
Merchants--retail stock over $100,000.00, each additional $1,000.00. . . 2.00
Merchants--wholesale: Same as retail.
Messenger service. . .60.00
Messenger service, each vehicle. . .20.00
Mobile home park. . . 300.00
Mobile home sales. . . 150.00
Monuments and tombstones. . . 100.00
Motion picture theater. . . 400.00
Motion picture theater--candy and popcorn concession. . .40.00
Moving company with storage. . . 100.00
Moving company, each vehicle over 2. . . 25.00
Museum. . .225.00
Music/recording studio. . . 120.00
Newspaper publishers bureau or agency. . . 125.00
Newspaper published daily. . . 120.00
Newspapers published weekly, semimonthly or monthly. . . 120.00
Newsstand. . .50.00
Nightclub. . . 300.00
Nurse. . . 30.00
Nursery--trees/plants . . . 50.00
Nursing home. . . 100.00
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Paint and body shop. . . 100.00
Parking lot--1 to 25 cars. . . 50.00
Parking lot--over 25 cars. . . 100.00
Pawnbroker. . . 500.00
Peddler, street vendor. . . 100.00
Pet shop. . . 75.00
Photographer. . . 50.00
Photography studio. . . 100.00
Piano tuner. . . 50.00
Pool maintenance. . . 100.00
Printing. . . 100.00
Private investigative agency. . . 125.00
Private school. . . 175.00
Professionals, each individual. . . 170.00
Property management. . . 100.00
Publisher. . . 100.00
Railroad train. . . 500.00
Real estate broker with no agents. . . 100.00
Real estate broker, each agent. . . 100.00
Real estate salesman. . . 50.00
Repair of watches and jewelry. . . 100.00
Repair and service shops. . . 100.00
Restaurant--O to 30 seats. . . 50.00
Restaurant--31 to 74 seats. . . 100.00
Restaurant--74 to 149 seats. . . 150.00
Restaurant--150 or more seats. . .200.00
Restaurant--drive-in . . . 100.00
Research laboratory. . . 100.00
Rinks--skating, roller. . . 150.00
Sales office, no stock. . .50.00
School. . . 175.00
Security company. . . 125.00
Shoe repair. . . 75.00
Shoeshine, each chair. . . 28.00
Showroom. . . 100.00
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Snack bar as accessory use. . . 60.00
Storage warehouse/public storage. . . 100.00
Tanning salon--1 to 5 units. . . 100.00
Tanning salon as accessory use. . .50.00
Tanning salon, each additional unit over 5 units. . . 10.00
Tattoo parlor. . . 1,000.00
Tax preparation service. . . 100.00
Taxicabs, each. . . 50.00
Telegraph company. . . 200.00
Telemarketing sales. . . 100.00
Telephone company. . . 200.00
Television and radio station. . . 150.00
Towing service (wrecking, hauling, salvage) . . . 100.00
Travel agency. . . 100.00
Trucking or transport company. . . 150.00
Truck/trailer rental or leasing. . . 100.00
Truck/trailer rental or leasing--each vehicle over 3 . . . 20.00
Unclassified. . . 100.00
Uniform service (towel, linen, diaper) . . . 125.00
Upholsterer. . . 100.00
Valet parking, per location, for hire only. . . 100.00
Vehicle leasing company, each vehicle. . . 50.00
Vending machines--business premises. . . 75.00
Vending machines--one cent, each machine. . . 1.00
Vending machines--five cents, each machine. . . 5.00
Vending machines--ten cents, each machine. . . 7.50
Vending machines--over ten cents, each machine. . . 10.00
(Ord. No. 96-13, 9 12,8-20-96; Ord. No. 98-06, 91, 2-17-98; Ord. No. 2000-20, 91, 8-1-00; Ord. No.
2007-07,92, 5-1-07)
Secs. 18-43--18-60. Reserved.
http://library2.municode.comI1117/DocViewI1315311/39/41
2/27/2008