HomeMy Public PortalAbout1992-13 Imposing an occupational license taxORDINANCE NO. 92-13
AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE,
FLORIDA; IMPOSING AN OCCUPATIONAL LICENSE TAX;
PROVIDING DEFINITIONS; REQUIRING APPLICABLE
LICENSES; ESTABLISHING A UNIFORM SYSTEM FOR
THE ISSUANCE OF LICENSES; SETTING FORTH THE
AUTHORITY OF THE VILLAGE LICENSE OFFICER;
PRESCRIBING PENALTIES FOR VIOLATION; PROVIDING
A LICENSE TAX SCHEDULE; PROVIDING FOR THE
REPEAL OF CHAPTER 8A, ARTICLE X OF THE DADE
COUNTY CODE AS MADE APPLICABLE TO THE VILLAGE;
PROVIDING FOR SEVERABILITY, INCLUSION IN THE
CODE AND AN EFFECTIVE DATE
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE VILLAGE OF KEY
BISCAYNE, FLORIDA, AS FOLLOWS:
Sec. 1. That the Code of the Village of Key Biscayne is
hereby amended by adding a new chapter which shall read as follows:
CHAPTER
OCCUPATIONAL LICENSE TAX
Section 1. Definitions.
For the purposes of this Ordinance, the following terms,
phrases, words, and their derivations shall have the meaning
given herein. When not inconsistent with the context, words
used in the present tense shall include future tense, words in
the plural number shall include the singular number and words
in the singular number shall include the plural number. The
word "shall" is always mandatory and not merely directory.
(A) "Business" includes all vocations, occupations,
professions, enterprises, establishments, and all activities
and matters, together with all devices, machines, vehicles and
appurtenances used therein, any of which are conducted for
private profit, or benefit, either directly or indirectly, on
any Premises in the Village; Business does not include the
customary activities of religious, charitable, or educational
nonprofit institutions as those terms are defined in Chapter
205, Florida Statutes.
(B) "License"means an occupational license issued by the
Village in accordance with this Chapter.
(C) "Licensee" means any Person to whom a License has been
issued by the Village.
(D) "Person" means any individual, firm, partnership, joint
venture, syndicate, or other group or combination acting as a
unit, association, corporation, estate, trust, business trust,
trustee, executor, administrator, receiver, or other
fiduciary.
(E) "Premises" means all lands, structures, places, and also
the equipment and appurtenances connected or used therewith in
any Business, and any personal property which is either
affixed to, or is otherwise used in connection with any such
Business.
(F) "Tax" the applicable occupational license tax imposed
pursuant to this Ordinance.
(G) "Village" means the Village of Key Biscayne.
Section 2. Adoption of State Law.
This Ordinance is enacted for the purpose of complying with
Chapter 205, Florida Statutes (1991). The terms and provisions
of Chapter 205 and any subsequent amendments are hereby
adopted and made a part of this Ordinance by reference.
Section 3. License Required.
(A) No Person, either directly or indirectly, shall engage in
or manage any Business in the Village for which a License is
required by this Ordinance without first obtaining the
required License from the Village License Officer.
(B) For the purpose of this Ordinance, any Person shall be
deemed to be engaged in Business and thus subject to the
requirements of this Ordinance when they:
(i) sell any goods or services
(ii) solicit Business or offer goods or services for sale
or hire
(iii) acquire or use any vehicle or any Premises in the
Village for Business purposes.
Section 4. Separate License for each Place of Business.
A separate License shall be obtained in the manner prescribed
in this Ordinance for each place of Business as if each such
place of Business were a separate Business.
Section 5. Term of License and Transfer.
(A) No License shall be issued for more than one year, and
all Licenses shall expire on October 1 of each year.
(B) No License shall be issued for any fractional portion of
a year, except that Licenses required under this Ordinance for
Businesses established after April 1 of any year may be
issued, which are valid until the following October 1, upon
the payment of one-half the Tax provided for in Section 11 of
this Ordinance.
(C) Licenses may be transferred to the new owner of a
Business upon a bona fide sale of the Business, and upon
payment of a transfer fee of three dollars and presentation to
the Village of the original License and evidence of the sale.
(D) Upon written request and presentation of the original
License, any License may be transferred from one Premises to
another Premises within the Village upon payment of a transfer
fee of three dollars.
(E) Upon written request and presentation of the original
License by the Licensee and any proof as required by the
Village, a change of Business name may be made upon payment of
a fee of three dollars.
(F) It shall be the duty of every Person assuming operation
of or purchasing an existing Business which is required to be
licensed under this Ordinance to notify the Village License
Officer and to comply with the requirements of this Ordinance
within 30 days of such assumption or purchase.
Section 6. Due Date for Payment of Occupational License
Tax; Delinquent Payment; Penalties.
(A) Licenses shall be sold by the Village commencing on
September 1 of each year. The Tax shall be due and payable on
October 1 of each year. In the event that October 1 falls on
a weekend or holiday, the Tax shall be due and payable on or
before the first working day following October 1. Those
Licenses not renewed by October 1 shall be considered
delinquent and 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,
provided that the total delinquency penalty shall not exceed
25 percent of the Tax due.
(B) Any person engaging in or managing any Business, without
first obtaining a License, if required hereunder, shall be
subject to a penalty of 25 percent of the Tax determined to be
due, in addition to any other penalty provided by law or
ordinance.
Section 7. Issuance of License; Application
(A) No License shall be issued except upon written
application filed with the Village License Officer. Such
application shall be filed on forms prescribed by the Village
and shall include a statement, under oath, detailing full and
complete information necessary to calculate the applicable
Tax.
(B) It shall be unlawful for any Person applying to the
Village License Officer for a License to make a false
statement, in connection with any application for a License
under this Ordinance.
Section 8. Display of License.
Each License issued by the Village shall be displayed
conspicuously at the place of Business and in such a manner as
to be open to the view of the public and subject to the
inspection of all duly authorized officers of the Village.
Failure to display the License in the manner provided for
herein shall result in the payment of a penalty equal to the
Tax applicable to the Business for which the License was
obtained.
Section 9. Village License Officer.
The Village Manager or his designee shall be the License
Officer, shall collect all Taxes and shall issue Licenses in
the name of the Village to all Persons or Businesses qualified
under the provisions of this Ordinance and shall:
(A) Investigate and determine the eligibility of any
applicant for a License and/or the current status of any
License as prescribed herein.
(B) Examine the books and records of any applicant or
Licensee when reasonably necessary to the administration and
enforcement of this Ordinance.
(C) Notify any applicant of the acceptance or rejection of
his application and shall, upon his refusal of any License at
the applicant's request, state in writing the reasons therefor
and deliver them to the applicant.
Section 11. Examination of Records.
It shall be unlawful for any Person and/or Business to
refuse to allow the Village License Officer to investigate and
examine records for the purpose of determining whether such
Person and/or Business has a License and/or whether such
Person and/or Business shall be issued a License.
Section 12. Occupational License Tax Schedule.
Taxes for the following business, occupations, or
professions are hereby levied and imposed as follows:
Advertising space renters, per space $ 3.75
Amusement, games or recreational device
(not otherwise licensed by some other law of
this state) per device
18.75
Cafes, restaurants and other eating
establishments
(a) 0-30 seats 37.50
(b) 31-74 seats 75.00
(c) 75-149 seats 112.50
(d) 150 or more seats 150.00
(e) Drive-in restaurants where customers are
served while seated in their cars shall
pay a Tax of $75.00. The Tax
required by this subparagraph shall be
in addition to the Tax required in
subparagraphs (a) through (d).
Contractors, subcontractors or journeymen
(principals shall be deemed employees)
(a) 1-10 employees 22.50
(b) 11-20 employees 45.00
(c) 21-30 employees 67.50
(d) 31-40 employees 90.00
(e) 41-50 employees 112.50
(f) 51-100 employees 281.25
(g) 101-150 employees 421.85
(h) 151-200 employees 562.50
(i) 201 or more employees 585.90
Dance halls or places where entertainment is
provided for a charge 281.25
One night only 187.50
Financial institutions, which shall include
banks, bankers, trust company, savings
company, building and loan association,
and savings and loan association and other
financial institutions which are regulated
by state or federal law 93.75
Hotels, motels and apartment hotels (for the
purpose of determining the number of rooms,
every room that can be leased or rented,
shall be included)
per room
minimum Tax
Intangible or tangible personal property, every
Person engaged in the business of trading,
bartering, serving, buying, lending or selling
intangible or tangible personal property,
whether owner, agent, broker or otherwise
1.85
18.75
93.75
Liquified petroleum gas, dealers and installers
(a) Installation of equipment to be used
with liquefied petroleum gas 62.50
(b) Dealer in liquefied petroleum gas, in
appliances and equipment for use of
such gas and in the installation of
appliances and equipment 156.25
Manufacturing and/or processing (principals shall
be deemed employees)
(a) 1-10 employees 37.50
(b) 11-20 employees 75.00
(c) 21-30 employees 112.50
(d) 31-40 employees 150.00
(e) 41-50 employees 225.00
(f) 51 or more employees 281.25
Professional license, every Person engaged in the
practice of any profession who offers services
for consideration, whether or not such endeavor
is regulated by law
Professional management
Service business, every Person engaged in Business
as owner, agent or otherwise who performs some
service in return for consideration.
37.50
37.50
(Principals shall be deemed employees.)
(a) 1-5 employees 27.50
(b) 6-10 employees _ 67.50
(c) 11-15 employees 100.00
(d) 16-20 employees 140.00
(e) 21 or more employees 187.50
Retailer, retail stores (includes every Person or
Business engaged in the business of selling
tangible personal property to consumers or to
any Person for any purpose other than for
resale)
37.50
Schools, colleges or other educational or
training institution for profit 37.50
Title insurance companies 93.75
Theaters (per theater) 37.50
Vending machines
(a) Merchandise or service vending machines
(per machine)
(b) Merchandise vending machines at locations
for which a License has been obtained
pursuant to this Ordinance (per machine)
(c) Laundry equipment (per machine)
(d) Coin -operated radio, television,
vibrating mattresses and similar devices
installed in Businesses providing
housing accommodations for the travelling
public
(i) Per Business
(ii) Plus $.75 per device.
(e) All vending machine operators shall pay
a tax of $187.50 per operator for the
privilege of engaging in such business,
plus an additional $1.85 per machine.
18.75
7.50
1.85
26.25
Any Business not listed herein shall pay a Tax for each place
of Business in the amount of $281.25.
Sec. 2 REPEALER PROVISION Chapter 8A, Article X of the
Dade County Code made applicable to the Village by Article VIII,
Sections 8.03 of the Village Charter is hereby repealed.
Sec. 3 SEVERABILITY 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.
Sec. 4 INCLUSION IN THE CODE It is the intention of the
Board of Trustees, and it is hereby ordained that the provisions of
this Ordinance shall become and be made a part of the Village of
Key Biscayne Code; 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.
Sec. 5 EFFECTIVE DATE This Ordinance shall be effective
upon adoption on second reading.
PASSED AND ADOPTED on first reading this day of
, 1992.
PASSED AND ADOPTED on second reading this day of
1992.
RAFAEL H.
ATTES
'1,/uu40,,,,311-------
Village Clerk
APPRVED AS TO FORM AND LEGAL SUFFICIENCY
Richard Jay Weiss, Village Attorney
CONTE, MAYOR
MIAMI REVIEW
Published Daily except Saturday, Sunday and
Legal Holidays
Miami, Dade County, Florida.
STATE OF FLORIDA
COUNTY OF DADE:
Before the undersigned authority personally appeared
Octelma V. Ferbeyre, who on oath says that she is the Super-
visor of Legal Advertising of the Miami Review, a daily
(except Saturday, Sunday and Legal Holidays) newspaper,
published at Miami in Dade County, Florida; that the attached
copy of advertisement, being a Legal Advertisement of Notice
In the matter of
VILLAGE OF KEY BISCAYNE
mooting of June 9, 1992
RE: AN ORDINANCE OF THE VILLAGE OF KEY
BISCAYNE, etc.
X X X
in the
was published in said newspaper in the issues of
May 29, 1992
Court,
Affiant further says that the said Miami Review is a
newspaper published at Miami in said Dade County, Florida,
and that the said newspaper has heretofore been continuously
published in said Dade County, Florida, each day (except
Saturday, Sunday and Legal Holidays) and has been entered as
second class mall matter at the post office in Miami in said
Dade County, Florida, for a period of one ar next preceding
the first publication of the attached advertisement; and
affiant further says that she has �� pa • nor promised any
perso rm or corporation s • unt, ebate, commission
or and for tiro purpose J c ng t s advertisement for
p • i mil_ In th „_ id n
before me this
29thday of
(SEAL) C STINA INGELMO
M COMM. EXP. 4/5/95
Octelma V. Ferbeyre personally known to me.
VILLAGE OF KEY BISCAYNE, FLORIDA
PUBLIC NOTICE
Notice is hereby given that the following ordinances will be
considered on Second Reading by the Key Biscayne Board of
Trustees at a meeting to be held on Tuesday, June 9, 1992, com-
mencing at 7:00 p.m. at the Key Biscayne Elementary School, 150
West McIntyre Street, Key Biscayne, Florida
AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE,
FLORIDA; IMPOSING AN OCCUPATIONAL LICENSE TAX;
PROVIDING DEFINITIONS; REQUIRING APPLICABLE
LICENSES; ESTABLISHING A UNIFORM SYSTEM FOR THE
ISSUANCE OF LICENSES; SETTING FORTH THE AUTHOR-
ITY OF THE VILLAGE LICENSE OFFICER; PRESCRIBING
PENALTIES FOR VIOLATION; PROVIDING A LICENSE TAX
SCHEDULE; PROVIDING FOR THE REPEAL OF CHAPTER
8A, ARTICLE X OF THE DADE COUNTY CODE AS MADE
APPLICABLE TO THE VILLAGE; PROVIDING FOR SEVER -
ABILITY,, INCLUSION IN THE CODE AND AN EFFECTIVE
DATE
Interested parties are invited to appear and be heard. Copies of
the ordinances may be seen at the Key Biscayne Village Clerk's
Office at 85 W. McIntyre St., Key Biscayne.
Any person vdi4,Nnrg to appeal any decision made by this Board
with respect to any matter considered at this meeting will need a
record of the proceeding, and for such purposes, may need to
ensure that a verbatim record of the proceeding is made which
record includes the testimony and evidence upon which the appeal
is made.
5/29 92-4-052944M