04-24-08
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19200 West COBntrv Cluh Drive Aventur3. Fl.
Bu~n!S Tax Equ~ Study Advi501Y Boa~
April 24, 2008
4P.M.
Executive Conference Room
AGENDA
1. Call to Order/Roll Call
2. Approval of Minutes - Apri/10, 2008
3. Staff Review
4. 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
Office of the City Clerk, 305-466-8901, not later than two days prior to such proceeding.
BUSINESS TAX EQUITY STUDY ADVISORY BOARD MEETING
April 10, 2008 - 10 a.m.
Government Center
Executive Conference Room
Aventura, Florida 33180
I. Call to Order: The meeting was called to order by Chairperson Thomas Oliveri.
Members present: Elaine Adler (arrived at 10:15 a.m.)
Jeffrey Levinson
Fernando Levy Hara
Alan Lips
Thomas Oliveri
Alan Rosenthal
Robert E. Sheir
Also present: Eric M. Soroka, ICMA-CM, City Manager
Brian Raducci, Finance Support Services Director
Joanne Carr, Community Development Director
II. Approval of Minutes: After motion made by Mr. Levinson, seconded by Dr. Sheir
and unanimously passed, the minutes of the March 13, 2008 meeting were approved.
III. Staff Review: Mr. Raducci reviewed the proposed changes to the current City
Code regarding Business License Tax provisions and the detailed schedule. A motion
was offered by Mr. Lips, seconded by Dr. Sheir and unanimously passed to amend
Section 18-32 (b) and (c) of the code to provide the following: Increase "transfer fee"
from $3.00 to $35.00 & change its name to "administrative fee". A motion was offered
by Mr. Levy Hara, seconded by Mr. Rosenthal and unanimously passed to amend
Section 18-32 to provide explanatory provision so as to not conflict with the "certificate
of use" in Sec. 18.34 (a). A motion was offered by Dr. Sheir, seconded by Mr.
Rosenthal and unanimously passed to amend Section 18-41 to include that
communications can be received electronically, as well as by telephone and fax. A
motion to amend Sec. 18-42 to approve the proposed amended tax schedule was
offered by Mr. Rosenthal, seconded by Ms. Adler and unanimously passed.
The next meeting was announced for April 24, 2008 at 4 p.m.
IV. Adjournment: There being no further business to come before the Board, after
motion made, seconded and unanimously passed, the meeting was adjourned.
Teresa M. Soroka, MMC, City Clerk
Approved by the Board on
City of Aventura
April 24, 2008
For the Fiscal Year Beginning
October 1, 2008
Aventura Business Tax Equity Study
Advisory Board Report
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City of Aventura
Business Tax Equity Study
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City Commission
Mayor Susan Gottlieb
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
City Manager
Eric M. Soroka
Business Tax Equity Study Advisory Board
Thomas Oliveri, Chairperson
Alan Lipps, Vice Chairperson
Elaine Adler, Board Member
Fernando Levy Hara, Board Member
Jeffrey Levinson, Board Member
Alan Rosenthal, Board Member
Robert E. Sheir, Board Member
Business Tax Equity Study Department Directors
Weiss Serota Helfman Pastoriza Cole & Boniske, P.A., City Attorney
Brian K. Raducci, Finance Support Services Director
Teresa M. Soroka, City Clerk
Joanne Carr, Planning Director
Table of Contents
Overview of the City
Background
Use of Estimates and Assumptions
Business Tax Equity Study Commission - Mission Statement
Aventura Business Tax Equity Study - Schedule of Activities
Executive Summary
Proposed Changes/Deletions in City Code
Proposed Tax Classification Schedule
Calculation of Maximum Allowable Increased Revenue
Increases
Revisions
Proposed Ordinance No. 2008-_
Tax Schedule
ii
PAGE
1
1
2
3
4
5
6-7
8-9
10
10
10
Exhibits
A
B
Overview of the City
The City of Aventura, Florida (the "City") was incorporated on November 7, 1995 and is
a political subdivision of the State of Florida. The City operates under a commission-
manager form of government and provides General Government, Public Safety and
Community Services to its residents and business community. The Mayor and six (6)
Commissioners are responsible for establishing the City's policies. The Mayor and
Commission appoint the City Manager who is the Chief Administrative Officer of the City
and is responsible for implementing policies adopted by the Commission. The City
serves an area of approximately 4 square miles with an estimated population of
approximately 30,000 residents.
Background
On August 20, 1996, the City Commission passed and adopted Ordinance No. 96-13
establishing the former Occupational License Tax and related schedule. The
Occupational License Tax was imposed for the privilege of engaging in or managing
any business within the City.
On May 1, 2007, the City Commission passed and adopted Ordinance No. 2007-07
which amended Ordinance No. 96-13 to conform to an amendment to Chapter 205,
Florida Statute, which was made effective January 1,2007.
The amendment to Chapter 205 deleted references to "Licenses" and characterized the
municipal occupational license tax as a "Local Business Tax" for which a "receipt" is
issued. The Legislature made this change because it found that certain persons
throughout the State of Florida were using the term "licenses" as a vehicle to falsely
indicate to consumers that the business had been determined to be qualified and
competent to provide certain services. The amended provisions of Chapter 205, clarify
that the local occupational license is simply a local business tax and that persons who
pay the tax receive a receipt, rather than a license.
In 2007, the Florida Legislature passed a law permitting local governments to reclassify
and restructure the rates of Local Business Tax Receipts. In order to adopt a
reclassification and revision ordinance that governs the City's Local Business Tax
Receipt process, the City Commission on March 4, 2008, passed and adopted
Ordinance No. 2008-06 establishing an Equity Study Board which served as the Equity
Study Commission (ESC). On February 5, 2008, the City Commission passed and
adopted Resolution No. 2008-13 appointing seven (7) Board Members to the ESC,
representing the City's business community.
In addition, the ESC was assisted by the following City staff: City Manager, Finance
Support Services Director, Planning Director, City Attorney and City Clerk.
1
In response to this new legislation, the Finance Support Services Department has
compiled this report outlining proposed changes/deletions of the City's Local Business
Tax Receipts Classification Schedule and Local Business Tax Receipts.
In order to prepare this report, the Finance Support Services Department contacted
other local governments for samples of various ordinances and rate structures. The
following Cities were utilized in our analysis because of both their closeness in proximity
to our City as well as their similar business environment:
1. City of Hallandale Beach
2. City of North Miami Beach
3. City of Pembroke Pines
Use of Estimates and Assumptions
The preparation of this report requires management to make certain estimates and
assumptions that affect certain reported amounts and disclosures when comparing one
city's Local Business Tax Receipt classification/description to that of our City's. Simply
stated, not all cities utilized in this analysis had the exact classification/description
utilized by our City. In instances where a city did not have our particular
classification/description, every effort was made to find the next most closely-related
and similar classification/description to make the two (2) schedules comparable.
Accordingly, actual results could differ from those estimates.
This information has been compiled into a classification of Local Business Tax Receipts
that is determined to be the most comprehensive and reflective of the classifications
most frequently used by other governments.
2
Business Tax Equity Study Commission
Mission Statement
Name
The name of the Commission shall be the Business Tax Equity Study Commission
herein referred to as the "ESC."
Authorization
The ESC exists by the City of Aventura (the "City") City Commission, pursuant to the
provisions of Section 205.0535, of the Florida Statutes.
Purpose
The purpose of the ESC is to examine and review the Business Tax Receipts
Ordinance (Chapter 18 of the City's Code of Ordinances) regarding classifications and
rate structure and to recommend revisions to such classifications and rate structure for
the Business Tax Receipts. The ESC shall be guided by the following objectives in
formulating its recommendations:
1. The ESC shall review the businesses, professions and occupations within each
classification and recommend any reclassifications, new classifications and
deletions.
2. The ESC shall review the rates of each classification and recommend any fee
changes necessary to establish equity between the rates for such
classifications.
3. After considering objectives 1 - 2 above, the ESC shall propose a rate structure
that will generate an aggregate revenue increase of no more than ten (10%) in
revenue for Local Business Tax Receipts for the fiscal year beginning October
1, 2008. The additional revenue shall be generated from rate structure changes
applied to the existing Local Business Tax Receipts or increases in variable
factors such as assets, value of inventory, number of employees, etc.
The final recommendation by the Staff and the ESC shall be made to the City
Commission no later than May 6,2008.
3
Jan - Apr 2008
Feb 5, 2008
Feb 5, 2008
Feb 22,2008
Mar 13, 2008
Apr10,2008
Apr24,2008
May 6, 2008
June 3, 2008
Aug 2008
Oct 1 , 2008
Aventura Business Tax Equity Study
Schedule of Activities
The Finance Support Services Department researches available
information and prepares a Draft Report
Aventura Business Tax Equity Study Advisory Board established
via Ordinance No. 2008-06
Aventura Business Tax Equity Study Advisory Board Members
appointed via Resolution No. 2008-13
Aventura Business Tax Equity Study Advisory Board Meeting
Aventura Business Tax Equity Study Advisory Board Meeting
Aventura Business Tax Equity Study Advisory Board Meeting
Draft tax schedule proposed to the ESC
Business Tax Equity Study Advisory Board Meeting
ESC reviews and finalizes proposed report and tax schedule
City Commission Meeting - first reading of proposed Local
Business Tax Receipt ordinance containing rate
restructu re/reclassification
City Commission Meeting - Public hearing and second reading of
proposed Local Business Tax Receipt ordinance, Commission
takes action
2009 Local Business Tax Receipt invoice mailed
Deadline for payment of Tax Receipt paid for 2008/09
4
Executive Summary
In 2003, the Florida Legislature passed a law permitting local governments to reclassify
and restructure the rates of Local Business Tax Receipts. In response to this new
legislation, the Finance Support Services Department has compiled a report outlining
proposed changes/deletions to the City's Local Business Tax Receipts Classification
Schedule.
In preparing this report, the Finance Support Services Department contacted other local
municipalities (e.g., Cities of Hallandale Beach, North Miami Beach and Pembroke Pines)
for samples of similar ordinances and rate structures. This information was compiled into
a classification of Local Business Tax Receipts that was determined to be the most
comprehensive and reflected the classifications most frequently used by other
municipalities. On pages 6-7, you will find a summary of the significant recommended
changes to the current code that are a result of this report:
5
Proposed Changes/Deletions in City Code
The proposed additions to existing City Code text are indicated by underline; proposed
deletions from the existing City Code text are indicated by ctrikothrol:Jgh; presently
existing text is indicated by the absence of any underlininQ or ctrikethroughs.
Chanaes
Sec. 18-32. Term of receipt; half year receipt; transfer of receipt
New ProDosed Lanauaae
(b) Any receipt may be transferred with the approval of the City Manager or his
designee when 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 ~ UP to 10 percent of the annual tax. but not less than $3 nor more than
$25 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 ~ UP to 10 percent of the annual tax. but not less than $3 nor more than
$25 and upon verification that such use is permitted by the zoning district
regulations at the new location.
Sec. 18-41. Home occupation receipts
New ProDosed Lanauaae
(b2) Initiate and receive business communications by telephone... ef-fax or electronic
means.
Sec. 18-42. Tax schedule
See Proposed Tax Schedule (Exhibit B)
The proposed tax classification schedule includes an across-the-board increase of 10%.
The Finance Support Services Department utilized information based on the number of
existing business tax receipts of each classification/description to project the affect that
the tax increase would have on the total business tax receipt revenues.
6
Proposed Changes/Deletions in City Code
(continued)
Deletions
1. Please see the Tax Schedule found in Exhibit B. All the lines highlighted in pink
are being recommended for deletion by the ESC because they are either not
utilized or specifically precluded by the City's Current Code (e.g., Peddler, street
vendor).
2. Please see the Tax Schedule found in Exhibit B. All the lines highlighted in blue
are being recommended for deletion by the ESC because they appear to have
been inadvertently duplicated on the original Tax Schedule.
7
Proposed Tax Classification Schedule
Column 1 - Classification/Description:
Lists alphabetically the proposed business tax classification/description system.
Column 2 - Aventura Current Rate:
Indicates the City's current rate for each respective business tax
classification/description, per the City Code.
Column 3 - Aventura Proposed Rate Assumina Maximum Increase:
Indicates what the proposed rate would be for each respective business tax
classification/description in the City's code, assuming the maximum statutory increase.
Column 4 - Hallandale Beach Current Rate: (Last update 2003)
Indicates the rate currently being charged for each respective business tax
classification/description in the City of Hallandale Beach's Code.
Column 5 - North Miami Beach Current Rate: (Last update 2003)
Indicates the rate currently being charged for each respective business tax
classification/description in the City of North Miami Beach's Code.
Column 6 - Pembroke Pines Current Rate: (Last update 1991)
Indicates the rate currently being charged for each respective business tax
classification/description in the City of Pembroke Pines' Code.
Column 7 - Aventura Proposed Rate:
Indicates the proposed rate for each respective business tax classification/description in
the City of Aventura.
Column 8 - % Cham:)e:
Indicates the percentage of change between the current and proposed rate for each
respective business tax classification/description in the City of Aventura.
Column 9 - 2006/07 Total Tax Receipts Issued:
Indicates the number of business tax receipts issued for each respective business tax
classification/description in the City of Aventura based on fiscal year 2006/07 activity.
Column 10 - Total Proiected Revenue at Current Rate:
Indicates the total projected revenue for each respective business tax
classification/description in the City of Aventura based on the current rates as well as
fiscal year 2006/07 activity.
8
Proposed Tax Classification Schedule
(continued)
Column 11 - Total Proiected Revenue at Proposed Rate:
Indicates the total projected revenue for each respective business tax
classification/description in the City of Aventura based on the proposed rate as well as
fiscal year 2006/07 activity. As indicated on Page 6, these rates average an overall
10% increase in classifications which could be correlated with the City's existing
classifications.
9
Calculation of Maximum Allowable Increased Revenue
Below is an illustration of the calculations used to determine the maximum allowable
increased revenue which may be generated in 2008/09 as a result of adoption of a
revised Business Tax Receipt classification and rate schedule.
Total projected revenue for 2008/09
2006/07
Actual
Revenue
$ 706,917
(85,080)
621,837
62,184
$ 684,021
Business business tax receipt revenue per 2006/07 Audit
Less: prior year revenues and other adjustments collected in 2006/07
Adjusted 2006/07 business tax receipt revenue
Florida Statute 205.0535 allowable increase (10% of revenue base)
Increases
After the reclassification and rate structure reVISions have been transmitted to and
considered by the appropriate local governing body, it may adopt by majority vote a new
business tax ordinance.
Except that a minimum tax of up to $25 is permitted, the reclassification may not
increase the tax by more than the following:
1. for receipts costing $150 or less, 200 percent (200%)
2. for receipts costing more than $150 but not more than $500,100 percent (100%)
3. for receipts costing more than $500 but not more than $2,500, 75 percent (75%)
4. for receipts costing more than $2,500 but not more than $10,000, 50 percent
(50%)
5. and for receipts costing more than $10,000, 10 percent (10%); however, in no
case may the tax on any receipt be increased more than $5,000.
Revisions
Please note that the proposed revisions have been reviewed by the City Attorney and
are in accordance with statutory requirements.
10
EXHIBIT A
Proposed Ordinance No. 2008-_
ORDINANCE NO. 2008-_
AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA
AMENDING THE CITY CODE BY AMENDING ARTICLE II
"LOCAL BUSINESS T AXES"OF CHAPTER 18 "BUSINESS
REGULATIONS, TAXES AND PERMITS" BY AMENDING
SECTION 18-32 "TERM OF RECEIPT; HALF YEAR RECEIPT;
TRANSFER OF RECEIPT"; AMENDING SECTION 18-41 "HOME
OCCUPATION RECEIPTS"; AND AMENDING SECTION 18-42
"TAX SCHEDULE" TO CONFORM WITH RECENT REVISIONS
TO FLORIDA STATUTE CHAPTER 205 TO ESTABLISH NEW
RATE STRUCTURES FOR LOCAL BUSINESS TAX RECEIPTS
BY PROVIDING AN INCREASE OF UP TO TEN (10%)
PERCENT; PROVIDING FOR SEVERABILITY; PROVIDING FOR
INCLUSION IN CODE; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, in 2007, the Florida Legislature enacted Senate Bill 1178 that
amended Sections 205.053 and 205.0535, Florida Statutes, to provide that by
October 1, 2008, any municipality that had adopted a local business tax after
October 1, 1995 could, by ordinance, reclassify businesses, professions and
occupations and could establish new rate structures; and
WHEREAS, state law provides that prior to the adoption of a
reclassification and revision ordinance, the City is required to establish an equity
study commission and appoint its members; and
WHEREAS, on March 4, 2008, the City Commission established the
Aventura Business Tax Equity Study Advisory Board (the "Equity Study Advisory
Board") to serve as the equity study commission and established procedures for
appointment of members, a timetable and rules of procedure governing the
Equity Study Advisory Board in the conduct of its business; and
Ordinance No. 2008-_
Page 2
WHEREAS, on February 5, 2008, the City Commission appointed
representatives of the business community within the City to serve as members
of the Equity Study Advisory Board; and
WHEREAS, after holding four public meetings, the Equity Study Advisory Board
has recommended a new Business Tax Receipt classification and rate structure; and
WHEREAS, the City Commission finds that adoption of this ordinance will be in
the best interests of the residents of the City.
NOW, THEREFORE, IT IS HEREBY ORDAINED BY THE CITY COMMISSION
OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS1
Section 1. Recitals AdoDted. That each of the above stated recitals is hereby
adopted and confirmed.
Section 2. ChaDter 18 of City Code Amended. That Article II "Local
Business Taxes" of Chapter 18 "Business Regulations, Taxes and PermitsB of
the City Code, is hereby amended to read as follows:
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 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
1/ Proposed additions to existing City Code text are indicated by underline; proposed deletions from
existing City Code text are indicated by striketlifol:lgli; presently existing text is indicated by the absence of
any underlining or strikethrouglis.
2
Ordinance No. 2008-_
Page 3
further effect. Such transfer shall take effect upon payment of a
transfer fee of ~ UP to 10 percent of the annual tax. but not less
than $3 nor more than $25 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 ~ UP to 10 percent of the annual tax,
but not less than $3 nor more than $25 and upon verification that such
use is permitted by the zoning district regulations at the new location.
Sec. 18-41. Home occupation receipts.
(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... GF fax or
electronic means.
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, occupation
and/or professions are hereby levied and imposed:
Abstract, land title, title insurance, property closing
Adult care facility
Adult congregate living facility
Advertising--products and services
J\irplane dealer or manufacturer
$ 100.00 $ 110.00
100.00 110.00
1 00. 00 110.00
150.00 165.00
120.00
3
Ordinance No. 2008-_
Page 4
Alcoholic beverage business establishment
Ambulance service
Amusement center
1 00.00
1 00.00
500.00
Amusement center over 100 machines, each machine
/\mlJsement machines distributor
Amusement machines, each machine as accessory use
Amusement park
Animal grooming
Animal clinic/hospital
Animal exhibition
Animal kennel
Answering service
Antique shop
Apartment, each unit over 2
Archery range
Armored car
Auction shop/auctioneer
Astrologer, psychic, fortuneteller
Auto driving school
Auto dealer
Auto parking, storage, garage or parking lot
Auto detailing, car wash or wax
Auto repair and/or service shop
Auto paint and body shop
Auto mechanical repairs
Auto service station
7.00
150.00
40.00
1,000.00
50.00
7a.00
1aO.00
60.00
100.00
125.00
d.50
1,000.00
100.00
200.00
500.00
100.00
daO.OO
100.00
100.00
100.00
100.00
100.00
200.00
4
110,00
110.00
550.00
7.70
44.00
55.00
82.50
165.00
66.00
110.00
137.50
3.85
220.00
110.00
110.00
110.00
110.00
110.00
110.00
220.00
Ordinance No. 2008-
Page 5
I\uto used c:u dealer
350.00
Auto, truck, trailer, boat renting service, each vehicle
I\uto fuel di~penser not located at 3utomotive service st3tion
Auto tag agency
Bakery-retail
Bakery wholes3le, manufacturer/distributor
Bar/lounge
Barber, each
Barbershop
Bicycles (repairs only)
Billiard parlor
Blueprinting
Boats for sale/rental
Boats--charter and dredge
Boatbuilder
50.00
1~.00
~O.OO
100.00
200.00
100.00
30.00
€lO.OO
60.00
100.00
100.00
100.00
100.00
100.00
Boat taxi operation
Bondsman-professional
Bookkeeper/accounting service
Bottling works manuf3cturing 3ns distribl;ltion
Bowling alley, each lane
Broker--stocks, bonds
200.00
150.00
100.00
150.00
40,00
150.00
Broker-insurance
100.00
Broker--yacht and ship salespersons
Broker-others
100.00
100.00
Burglar alarm/monitoring company
Butcher/butcher shop
100.00
75.00
5
55.00
55.00
110.00
110.00
33.00
66.00
66.00
110.00
110.00
110.00
110.00
110.00
220.00
165.00
110.00
44.00
165.00
110.00
110.00
110.00
110.00
82.50
Ordinance No. 2008-
Page 6
Canteen wagon or c~fo, each '.'ehicle 50.00
Carpenter shop 75.00 82.50
Carwash 100.00 110.00
Catering 50.00 55.00
Carpet and rug cleaning 100.00 110.00
Carpet sales/installation 100.00 110.00
Cement, concrete, plaster 100.00
Check cashing store 200.00 220.00
Cigars and tobaccos 50.99 55.00
Claims and collection agency 100.00 110.00
Clothing:
(1) Alterations 45.00 49.50
(2) Tailor, dressmaking 100.00 110.00
Coin dealer 130.00 55.00
Cold storage warehouse 1 go.oo 110.00
Commission merchant 75.00
Commercial garbage collection 1,250.00 1.375.00
Commercial trash collection 450.00 495.00
Community-based residential facilities 100.00 110.00
Consultants, each 1aO.9O 165.00
Contractors:
(1 ) General building 225.00 247.50
(2) Subcontractor, general 168.00 184.80
(3) Engineering subcontractor 168.00 184.80
6
Ordinance No. 2008-
Page 7
(4) Acoustical tile 75.00 82.50
(5) Air conditioning 120.00 132.00
(6) Awning 90.00 99.00
(7) Carpentry 1 aO.OO 165.00
(8) Electrical 1 aO.OO 165.00
(9) Elevator 90.00 99.00
(10) Floor laying and sanding 1 aD. 00 165.00
(11 ) Gas fitting, pipe fitting 1 aO.OO 165.00
(12) Jalousie aO.OO 55.00
(13) Mason and plaster contractor 150. 00 165.00
(14) Moving and wrecking houses 75.00 82.50
(15) Ornamental iron, bronze and steel 75.00 82.50
(16) Plumbing 150.00 165.00
(17) Painting 120.00 132.00
(18) Plastering and cement 150. 00 165.00
(19) Plate glass and glazier 7a.00 82.50
(20) Roofing 1 aO. 00 165.00
(21) Sandblasting 150.00 165.00
(22) Sign 90.00 99.00
(23) Solar water heater 7a.OO 82.50
(24) Septic tank 120. 00 132.00
(25) Sprinkler system 75.00 82.50
(26) Steel, reinforcing 100.00 110.00
(27) Septic tank 120.00
(28) Solar v.-ater heater 75.00
(29) Swimming pools 90.00 99.00
7
Ordinance No. 2008-
Page 8
(30) Venetian blind 60.00 66.00
(31 ) Tile, marble and granite 150.00 165.00
(32) Well drilling 90.00 99.00
(33) Not classified 90.00 99.00
Country club 150.00 495.00
Cosmetology salon 60.00 66.00
Cosmetologist, each 30,00 33.00
Credit bureau 100.00 110.00
Dancehall 1 aO. 00 165.00
Data processing--service agency 125.00 137.50
Data processing--software development 1 aO.OO 165.00
Delivery services, per each vehicle 10.00 11.00
Dental technician/hygienist 30.00 33.00
Direotory 100.00
Dramatic or theatrical troupe or company 200.00 220.00
Disc jockey (see entertainment) 100.00 110.00
Dry cleaning plant 7a.00 82.50
Electric light and power company 150.00 165.00
Employment agency 150.00 165.00
Engraver, lithographer 100.00 110.00
Exterminator 1 00. 00 110.00
Factory 1 00. 00
Financial institution--banks and trust companies 3aO.00 385.00
Financial institution--building and loan association 350.00 385.00
Financial institution--money lenders, except banks 350.00 385.00
Financial institution--mortgage loan company d50.00 385.00
8
Ordinance No. 2008-_
Page 9
Financial institution--personal finance company
Fire extinguisher service
Fish market
daO.OO
713.00
75.00
Flea m::uket
Florist
1,1300.00
100.00
Funeral home
100.00
Furniture refinisher
50.00
Gas oomp::my selling bottled g3s
Gas oompany selling through pipeline
Golf course
100.00
250.00
500.00
Golf driving range/miniature golf
Gra'Jel, sand, sod, dirt sales
Hall for hire
225.00
100.00
150.00
Health club
125.00
Home health care services
100.00
Hospital
Hotel, lodging house or motel, first room
Hotel, lodging houses or motel, each additional room
Hypnotist
Ice oream vendor
d 1 13.00
50.00
5.50
170.00
50.00
loe oream, manufaoturing of, wholosale
Ice cream shop/parlor
Ice manuf3cturing, distribution and storage
Import/export
Insurance adjuster
Insurance agents, each
100.00
100.00
180.00
100.00
1 00.00
130.00
9
385.00
82.50
82.50
110.00
110.00
550.00
247.50
165.00
137.50
110.00
346.50
55.00
6.05
187.00
110.00
110.00
110.00
55.00
Ordinance No. 2008-_
Page 10
Insurance agency office 100.00 110.00
Insurance company 100.00 110.00
Interior decorator 1 00. 00 110.00
Janitorial services 100.00 110.00
Jewelry 150.00 165.00
Jewelry broker aoo.oo 330.00
Junk shop 250.00
Kerosene deoler wholesale dealer 225.00
Kerosene distributor, eaoh vehiole 28.10
Labor union organization 250.00 275.00
Landscaping service/lawn maintenance eO.OO 55.00
Land development company 100.00 110.00
La u nd ry--self-service 22e.00 247.50
Laundry or dry cleaner 100.00 110.00
Loan agent 150.00 165.00
Lecturer 225.00 247.50
Locksmith 80.00 88.00
Lumber dealer 150.00
Machine shop 75.00 82.50
Manicurists, each ao.oo 33.00
Masseur/masseuse 50.00 55.00
Mail order business 50.00 55.00
Manufacturing 150. 00 165.00
M:uble and gr:mite '.\'orks 100.00
Marina 1,000.00 1,100.00
Marina, each boat slip 7a.00 82.50
10
Ordinance No. 2008-_
Page 11
Massage salon
Medical clinic
Merchants--retail stock less than $1,000.00
Merchants--retail stock over $1,000.00 and less than $5,000.00
Merchants--retail stock over $5,000.00 and less than $10,000.00
Merchants--retail stock over $10,000.00 and less than $20,000.00
Merchants--retail stock over $20,000.00 and less than $50,000.00
Merchants--retail stock over $50,000.00 and less than
$100,000.00
Merchants--retail stock over $100,000.00, each additional
$1,000.00
Merchants--Wholesale: Same as retail.
Messenger service
Messenger service, each vehicle
Mobile home park
Mobile home sales
Monuments and tombstones
Motion picture theater
Motion picture theater--candy and popcorn concession
Moving company with storage
Moving company, each vehicle over 2
Museum
Music/recording studio
Newspaper publishers bureau or agency
Newspaper published daily
Newspapers published weekly, semimonthly or monthly
Newsstand
Nightclub
11
100.00 110.00
200.00 220.00
60.00 66.00
70.00 77.00
150.00 165.00
180.00 198.00
225.00 247.50
400. 00 440.00
2.00 2.20
€l0.00
66.00
20.00
22.00
dOO.OO
150.00
1 00.00
400.00
440.00
40.00
44.00
100.00
110.00
25.00
27.50
225.00
247.50
120.00
125.00
137.50
120.00
132.00
120.00
132.00
50.00
55.00
JOO.OO
330.00
Ordinance No. 2008-
Page 12
Nurse dO.OO 33.00
Nursery--trees/plants aD. 00 55.00
Nursing home 100.00 110.00
Paint and body shop 100.00
Parking lot--1 to 25 cars aO.OO 55.00
Parking lot--over 25 cars 100.00 110.00
P3wnbrokar 500.00
Paddler, street ':andor 100. 00
Pet shop 75.00 82.50
Photographer aO.OO 55,00
Photography studio 100.00 110.00
Piano tuner 50.00 55.00
Pool maintenance 100.00 110.00
Printing 100.00 110.00
Private investigative agency 125.00 137.50
Private school 175.00 192.50
Professionals, each individual 170.00 187.00
Property management 100. 00 110.00
Publisher 100.00 110.00
Railroad tr3in 500.00
Real estate broker with no agents 100. 00 110.00
Real estate broker, each agent 100.GO 110.00
Real estate salesman 50.00 55.00
Repair of watches and jewelry 100.00 110.00
Repair and service shops 100.00 110.00
Restaurant--O to 30 seats 50.00 55.00
12
Ordinance No. 2008-_
Page 13
Restaurant--31 to 74 seats 100.00 110.00
Restaurant--74 to 149 seats 1 aO.OO 165.00
Restaurant--150 or more seats 200.00 220.00
Restaurant--drive-in 100.00 110.00
Research laboratory 100.00 110.00
Rinks--skating, roller 150.00 165.00
Sales office, no stock 50.00 55.00
School 17a.00 192.50
Security company 12a.00 137.50
Shoe repair 75.00 82.50
Shoeshine, each chair 28.00 30.80
Showroom 100.00 110.00
Snack bar as accessory use 130.00 66.00
Storage warehouse/public storage 1 00. 00 110.00
Tanning salon--1 to 5 units 1 00. 00 110.00
Tanning salon as accessory use 50.00 55.00
Tanning salon, each additional unit over 5 units 10.00 11.00
Tattoo parlor 1,000.00
Tax preparation service 100. 00 110.00
Taxicabs, each 50.00 55.00
Telegraph comp~lnY 200.00
Telemarketing sales 1 00. 00 110.00
Telephone company 200.00
Television and radio station 150. 00
Towing service ('A'recking, hauling, sal'.'age) 100.00
Travel agency 100.00 110.00
13
Ordinance No. 2008-
Page 14
Trucking or tr:msport company
Truck/trailer rental or leasing
Truck/trailer rental or leasing--each vehicle over 3
Unclassified
150. 00
100.00 110.00
20.00 22.00
100.00 110.00
125.00 137.50
100.00 110.00
1 00. 00 110.00
50.00 55.00
la.OO 82.50
1.00 1,10
5.00 5.50
7.50 8.25
10.00 11.00
Uniform service (towel, linen, diaper)
Upholsterer
Valet parking, per location, for hire only
Vehicle leasing company, each vehicle
Vending machines--business premises
Vending machines--one cent, each machine
Vending machines--five cents, each machine
Vending machines--ten cents, each machine
Vending machines--over ten cents, each machine
Section 3. Severabilitv. 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
14
Ordinance No. 2008-
Page 15
word "Ordinance" shall be changed to "Section" or other appropriate word.
Section 5. Effective Date. That this Ordinance shall be effective upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who moved its
adoption on first reading. This motion was seconded by Commissioner , and upon
being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
The foregoing Ordinance was offered by Commissioner
, who moved
its adoption on second reading. This motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
PASSED AND ADOPTED on first reading this 6th day of May, 2008.
15
Ordinance No. 2008-_
Page 16
PASSED AND ADOPTED on second reading this 3rd day of June, 2008.
Susan Gottlieb, Mayor
ATTEST:
Teresa M. Soroka, MMC
City Clerk
Approved as to Form and Legal Sufficiency:
City Attorney
16
EXHIBIT B
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