Loading...
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