2008-11
ORDINANCE NO. 2008-11
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA
AMENDING THE CITY CODE BY AMENDING ARTICLE II
"LOCAL BUSINESS TAXES"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. 2008-11
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 Adopted. That each of the above stated recitals is hereby
adopted and confirmed.
Section 2. Chapter 18 of City Code Amended. That Article II "Local
Business Taxes" of Chapter 18 "Business Regulations, Taxes and Permits" 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
I! Proposed additions to existing City Code text are indicated by underline; proposed deletions from
existing City Code text are indicated by strikethnHlgh; presently existing text is indicated by the absence of
any underlining or strikethroughs.
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Ordinance No. 2008-11
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
,l\irpkme dealer or manuf::lCturer
$ 100.00 $ 110.00
100.00 110.00
100.00 110.00
150.00 165.00
120.00
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Ordinance No. 2008-11
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Alcoholic beverage business establishment
Ambulance service
100.00
100.00
Amusement center
500.00
Amusement center over 100 machines, each machine
Amusement machines distributor
7.00
150.00
Amusement machines, each machine as accessory use
,^.musement park
Animal grooming
Animal clinic/hospital
Animal exhibition
40.00
1,000.00
50.00
75.00
150.00
Animal kennel
60.00
Answering service
100.00
Antique shop
Apartment, each unit over 2
125.00
J.50
Archery range
Armored car
1,000.00
100.00
Auction shop/auctioneer
Astrologer, psychic, fortuneteller
Auto driving school
Auto dealer
200.00
500.00
100.00
J50.00
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
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. 2008-11
Page 5
Auto used car dealer
350.00
Auto, truck, trailer, boat renting service, each vehicle
Auto fuel dispenser not located at automoti'.'e service station
50.00
15.00
Auto tag agency
Bakery-retail
Bakery ',Nholesale, manufacturer/distributor
Bar/lounge
Barber, each
Barbershop
Bicycles (repairs only)
Billiard parlor
Blueprinting
Boats for salelrental
50.00
100.00
200.00
100.00
30.00
60.00
60.00
100.00
100.00
100.00
Boats--charter and dredge
Boatbuilder
100.00
100.00
Boat taxi operation
Bondsman-professional
Bookkeeper/accou nti ng service
Bottling works manufacturing and distribution
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. 2008-11
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Canteen vJagon or cafe, each vehicle 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 50.00 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 50.00 55.00
Cold storage warehouse 100.00 110.00
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 150.00 165.00
Contractors:
(1 ) General building 225.00 247.50
(2) Subcontractor, general 168.00 184.80
(3) Engineering subcontractor 168.00 184.80
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Ordinance No. 2008-11
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(4) Acoustical tile 75.00 82.50
(5) Air conditioning 120.00 132.00
(6) Awning 90.00 99.00
(7) Carpentry 150.00 165.00
(8) Electrical 150.00 165.00
(9) Elevator 90.00 99.00
(10) Floor laying and sanding 150.00 165.00
(11 ) Gas fitting, pipe fitting 150.00 165.00
(12) Jalousie 50.00 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 75.00 82.50
(20) Roofing 150.00 165.00
(21 ) Sandblasting 150.00 165.00
(22) Sign 90.00 99.00
(23) Solar water heater 75.00 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 tan k 120.00
(28) Solar water heater 75.00
(29) Swimming pools 90.00 99.00
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Ordinance No. 2008-11
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 450.00 495.00
Cosmetology salon 60.00 66.00
Cosmetologist, each 30.00 33.00
Credit bureau 100.00 110.00
Dancehall 150.00 165.00
Data processing--service agency 125.00 137.50
Data processing--software development 150.00 165.00
Delivery services, per each vehicle 10.00 11.00
Dental technician/hygienist 30.00 33.00
Directory 100.00
Dramatic or theatrical troupe or company 200.00 220.00
Disc jockey (see entertainment) 100.00 110.00
Dry cleaning plant 75.00 82.50
Electric light and power company 150.00 165.00
Employment agency 150.00 165.00
Engraver, lithographer 100.00 110.00
Exterminator 100.00 110.00
Factory 100.00
Financial institution--banks and trust companies J50.00 385.00
Financial institution--building and loan association 350.00 385.00
Financial institution--money lenders, except banks J50.00 385.00
Financial institution--mortgage loan company 350.00 385.00
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Ordinance No. 2008-11
Page 9
Financial institution--personal finance company
Fire extinguisher service
Fish market
Flea market
Florist
350.00
75.00
75.00
1,500.00
100.00
Funeral home
100.00
Furniture refinisher
50.00
Gas company selling bottled gas
Gas company selling through pipeline
Golf course
100.00
250.00
500.00
Golf driving range/miniature golf
Gravel, sand, sod, dirt sales
Hall for hire
~
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 cream vendor
315.00
50.00
5.50
170.00
50.00
Ice cream, manufacturing of, wholesale
Ice cream shop/parlor
Ice manuf.acturing, distribution and storage
Import/export
Insurance adjuster
Insurance agents, each
100.00
100.00
HIO.OO
100.00
100.00
50.00
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. 2008-11
Page 10
Insurance agency office 100.00 110.00
Insurance company 100.00 110.00
Interior decorator 100.00 110.00
Janitorial services 100.00 110.00
Jewelry 150.00 165.00
Jewelry broker 300.00 330.00
Junk shop 250.00
Kerosene dealer wholesale dealer 225.00
Kerosene distributor, each vehicle 28.10
Labor union organization 250.00 275.00
Landscaping service/lawn maintenance 50.00 55.00
Land development company 100.00 110.00
Laundry--self-service 225.00 247.50
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 30.00 33.00
Masseur/masseuse 50.00 55.00
Mail order business 50.00 55.00
Manufacturing 150.00 165.00
Marble and granite '::orks 100.00
Marina 1,000.00 1.100.00
Marina, each boat slip 75.00 82.50
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Ordinance No. 2008-11
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 homo 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
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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
60.00
66.00
20.00
22.00
300.00
150.00
100.00
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
300.00
330.00
Ordinance No. 2008-11
Page 12
Nurse 30.00 33.00
Nursery--trees/plants 50.00 55.00
Nursing home 100.00 110.00
Paint and body shop 100.00
Parking lot--1 to 25 cars 50.00 55.00
Parking lot--over 25 cars 100.00 110.00
Pa'Nnbroker 500.00
Peddler, streot vendor 100.00
Pet shop 75.00 82.50
Photographer 50.00 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 train 500.00
Real estate broker with no agents 100.00 110.00
Real estate broker, each agent 100.00 110.00
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
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Ordinance No. 2008-11
Page 13
Restaurant--31 to 74 seats 100.00 110.00
Restaurant--74 to 149 seats 150.00 165.00
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 175.00 192.50
Security company 125.00 137.50
Shoe repair 75.00 82.50
Shoeshine, each chair 28.00 30.80
Showroom 100.00 110.00
Snack bar as accessory use 60.00 66.00
Storage warehouse/public storage 100.00 110.00
Tanning salon--1 to 5 units 100.00 110.00
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 company 200.00
Telemarketing sales 100.00 110.00
Telephone company 200.00
Television and radio station 150.00
Towing service ('.vrecking, hauling, salvage) 100.00
Travel agency 100.00 110.00
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Ordinance No. 2008-11
Page 14
Trucking or transport 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
100.00 110.00
50.00 55.00
75.00 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. 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
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Ordinance No. 2008-11
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 Vice Mayor Auerbach, who moved its
adoption on first reading. This motion was seconded by Commissioner Weinberg, and
upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond yes
Commissioner Teri Holzberg yes
Commissioner Billy Joel yes
Commissioner Michael Stern yes
Commissioner Luz Urbaez Weinberg yes
Vice Mayor Zev Auerbach yes
Mayor Susan Gottlieb yes
The foregoing Ordinance was offered by Commissioner Weinberg, who moved
its adoption on second reading. This motion was seconded by Commissioner Stern, and
upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond yes
Commissioner Teri Holzberg yes
Commissioner Billy Joel yes
Commissioner Michael Stern yes
Commissioner Luz Urbaez Weinberg yes
Vice Mayor Zev Auerbach yes
Mayor Susan Gottlieb yes
PASSED AND ADOPTED on first reading this 6th day of May, 2008.
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Ordinance No. 2008- _
Page 16
PASSED AND ADOPTED on second reading this 3rd day of June, 2008.
Approved as to Form and Legal Sufficiency:
;vttwl
City Attorney
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