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Home My Public Portal About2002-09 Amending the Village Code Taxation re Occupational License TaxORDINANCE NO. 2002-9 AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, AMENDING THE VILLAGE CODE BY AMENDING CHAPTER 28 "TAXATION," AT ARTICLE II "OCCUPATIONAL LICENSE TAX," BY AMENDING SECTION 25-31 "OCCUPATIONAL LICENSE TAX SCHEDULE," TO PROVIDE FOR A 5% INCREASE IN THE OCCUPATIONAL LICENSE TAX SCHEDULE FOR ALL BUSINESSES, OCCUPATIONS OR PROFESSIONS LISTED IN THE SCHEDULE, AND TO PROVIDE FOR A REDUCTION IN THE CATCH ALL PROVISION WHICH IS APPLICABLE T 0 A NY B USINESS N OT L ISTED I N T HE SCHEDULE; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN CODE; PROVIDING FOR EFFECTIVE DATE. WHEREAS, the Village Council finds that it is necessary and appropriate to amend the Occupational License Tax Schedule as provided herein. NOW THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, AS FOLLOWS:' Section 1. Village Code Amended. That the Village Code of the Village of Key Biscayne is hereby amended by amending Section 25-31 "Occupational License Tax Schedule" of Article II "Occupational License Tax" of Chapter 25 "Taxation," to read as follows: Section 25-31. Occupational License Tax Schedule. Taxes for the following Businesses, occupations or professions are hereby levied and imposed as follows: Advertising space renters, per space $ 3.75 Amusement, game or recreational device (not otherwise licensed by some other law of this State), per device .. 18.75 1 / Proposed additions to existing code text are indicated by underline; proposed deletions to existing code text are indicated by strikethrottet Cafes, restaurants and other eating establishments: (1) 0-30 seats $ 37.50 (2) 31-74 seats .. 75.00 (3) 75-149 seats . 112.50 (4) 150 or more seats 150.00 (5) Drive-in restaurants where customers are served while seated in their cars shall pay a Tax of $75.00. The Tax required by this subsection shall be in addition to the Tax required in subsections (1) through (4). Contractors, subcontractors or journeymen (principals shall be deemed employees): (1) 1-10 employees .. 22.50 (2) 11-20 employees . 45.00 (3) 21-30 employees .. 67.50 (4) 31-40 employees .. 90.00 (5) 41-50 employees .. 112.50 (6) 51-100 employees . 281.25 (7) 101-150 employees .. 421.85 (8) 151-200 employees . 562.50 (9) 201 or more employees . 585.90 Dancehalls or places where entertainment is provided for a charge 281.25 One night only 187.50 Financial institutions, which shall include insurance companies, banks, bankers, trust companies, savings companies, building and loan associations, and savings and loan associations and other financial institutions which are regulated by State or federal law 150.00 2 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 1.85 Minimum Tax 18.75 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 as owner, agent, broker or otherwise) Liquefied petroleum gas, dealers and installers: 93.75 (1) Installation of equipment to be used with liquefied petroleum gas .. 62.50 (2) 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): (1) 1-10 employees .. 37.50 (2) 11-20 employees . 75.00 (3) 21-30 employees .. 112.50 (4) 31-40 employees .. 150.00 (5) 41-50 employees . 225.00 (6) 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) .. 37.50 Professional management 37.50 3 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 Service Business (every Person engaged in Business as owner, agent or otherwise who performs some service in return for consideration; principals shall be deemed employees): (1) 1-5 employees .. 27.50 (2) 6-10 employees 67.50 (3) 11-15 employees .. 100.00 (4) 16-20 employees .. 140.00 (5) 21 or more employees . 187.50 Title insurance companies . 93.75 Theaters, per theater . 37.50 Vending machines: (1) Merchandise or service vending machines, per machine 22.50 (2) Merchandise vending machines at locations for which a License has been obtained pursuant to this article, per machine 7.50 (3) Laundry equipment, per machine 1.85 (4) Coin -operated radio, television, vibrating mattresses and similar devices installed in Businesses providing housing accommodations for the traveling public: a. Per Business 26.25 b. Plus $0.75 per device. (5) All vending machine operators shall pay a tax of $187.50 per operator for the privilege of engaging in such Business, plus 4 an additional $1.85 per machine. al Any Business not listed in this section shall pay a Tax for each place of Business in the amount of $281.25 $100.00 (c) Effective for and from the License period commencing on October 1, 2002, each Tax amount set forth above s hall b e increased b y five (5%) percent. Further. pursuant to Section 205.0535(4). Florida Statutes, which allows biennial review. the Council may again review and revise the Tax rates in 2004 for the License period commencing on October 1, 2004. Section 2. Severabili1y. 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 3. Inclusion in the Code. It is the intention of the Village Council, and it is hereby ordained that the provisions of this Ordinance shall become and made a part of the Code of the Village of Key Biscayne; 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. Section 4. Savings. Occupational license taxes which were due and owing prior to the Code amendment made by this Ordinance, shall continue to be due and owing at the tax rate which existed immediately prior to such amendment, until fully paid. Section 5. Effective Date. This Ordinance shall be effective upon adoption on second reading. PASSED AND ADOPTED on first reading this 24th day of September, 2002. PASSED AND ADOPTED on second reading this 8th day of October, 2002. 5 AT Ac/bAbie HITA H. ALVAREZ, CMC, VILLAGE CLERK APPROVED AS TO FORM AND LEGAL SUFFICIE RICHARD JAY WEISS, VILLAGE ATTORNEY 103001 \ordinances\5% increase in occupational license tax MAYOR JOE I. RASCO 6 MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Miami -Dade County, Florida STATE OF FLORIDA COUNTY OF MIAMI-DADE: Before the undersigned authority personally appeared O.V. FERBEYRE, who on oath says that he or she is the SUPERVISOR, Legal Notices of the Miami Daily Business Review f/k/a Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper, published at Miami in Miami -Dade County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of VILLAGE OF KEY BISCAYNE MEETING - OCTOBER 8, 2002 in the XXXX Court, was published in said newspaper in the issues of 09/26/2002 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami -Dade County, Florida and that the said newspaper has heretofore been continuously published in said Miami -Dade County, Florida, each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami -Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this dvertise publication in the said newspaper. (SEAL) O.V. FERBEYRE personals A MARIA I. MESA .��tipPY, V '�i a► *t MY COMMISSION # CC 885640 E�;.:tme EXPIRES: March 4, 2004 Bonded Thru Notary Pubic Underwriters OFFICE OFTEN ifILIACIECLENK4 PU C NOTICE Notice is hereby given. that Ihe following ordinance will be considered on Second Reading by the Village pound of the Village of key Biscayne., at a meeting to be held on Tuesday, October 8,.2002 at 7:00 p.rnE, in then Council Chamber,.Iocated at 85 West McIntyre Street, Second Floor, Key Biscayne; Florida: , AN ORDINANCE \OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, AMENDING THE.VILI.AGE CODE BY AMENDING CHAPTER _28 "TAXATION," AT, ARTICLE 11 'OCCUPATIONAL LICENSE TAX,'' BY AMENDING SECTION 25-3 "OCCUPATIONAL LICENSE Tom- SCHEDULE," TO PROVIDE. FOR A 5% INCRVASE IN THE OCC�LICENSE TAX SCHEDULE FOR AI;�,t:. BUSINESSES,. OCCUPATIONS OR PROFESSIONS LISTED ,IN- THE " Aria PROF 1 VIDE FOR A REDUCTION4 THE' 4 PROVISION WHICH IS APPI;]CAS TQ, ,.ANY %WOWS NOT USTED IN - THE SCHEDULE;`PR alinANG FQR SEVERABIUTY`,'PROVID- ING FOR INCLUSION IN C{OD*;*ROVIDtNG FOR FECI±IVE DATE. The proposed Orclnance.may be inspectedby the public at the Office of ; the Village Cleric interestedpOtiesmayappearat the Public Hearing an& . be heard with respect to the proposed Ordiie a:Any personwishing to address the Village :poilocil on any item at thIbillublic Hearing Is asked to register with the Village -Clerk prior to that item#eaing heard — In accordance with the Americarts With Disabilities Act. of 1990, aH per- . sons who are disabedAnd whoheedapeciaiacconimodations to partici-- p p qf�t d�shadd contact the Office street, Suite 203 Key Biscayne, L Florida 33t t rtitmbber () 365-55O6, not later than two busi- ness days prlgrto ice• : ould,any person desire to appeal any deaslon of theVilage Council with respect to any matter to be considered at this meeting that person shall insure that a verbatim record of the proceedings is made including all 'testimony and evidence upon : whicti - any appeal may be based' (F. S. 286.0105). . Comments of any interested. party relative tothis rflatter maybe submit- ted In writing and or presented in person at the putichearing. • 9/26 Conchita H. At rarez, CMC Village Ck0k = 024,98/30088?M MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Miami -Dade County, Florida STATE OF FLORIDA COUNTY OF MIAMI-DADE: Before the undersigned authority personally appeared OCTELMA V. FERBEYRE, who on oath says that he or she is the SUPERVISOR, Legal Notices of the Miami Dey Business Review f/k/a Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper, published at Miami in Miami -Dade County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of VILLAGE OF KEY BISCAYNE MEETING - OCTOBER 8, 2002 in the XXXX Court, was published in said newspaper in the issues of 09/26/2002 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami -Dade County, Florida and that the said newspaper has heretofore been continuously published in said Miami -Dade County. Florida, each day (except Saturday. Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami -Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing tl advertisement fo ation in the said newspape (SEAL) to and subscr'. -d bef• - me this OCTELMA V. 2002 MARIA I. MESA : • '� It • per COM lj l�fi $010 $ 885640 '• ION # • '• o f °'s Bonded Thru Notary Public tindenxniars VILLAGE OF KEY BISCAYNE OFFICE OF THE VILLAGE CLERK PUBLIC NOTICE Notice is hereby given that the following ordinance will be considered on Second Reading by the Village Council of the Village of Key Biscayne at a meeting to be held on Tuesday, October 8, 2002 at 7:00 p.m., in the Council Chamber, located at 85 West McIntyre Street, Second Floor, Key Biscayne, Florida: AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, AMENDING THE VILLAGE CODE BY AMENDING CHAPTER 28 "TAXATION," AT ARTICLE II "OCCUPATIONAL LICENSE TAX," BY AMENDING SECTION 25-31 "OCCUPATIONAL LICENSE TAX SCHEDULE," TO PROVIDE FOR A 5% INCREASE IN THE OCCUPATIONAL LICENSE TAX SCHEDULE FOR ALL BUSINESSES, OCCUPATIONS OR PROFESSIONS LISTED IN THE SCHEDULE, AND TO PRO- VIDE FOR A REDUCTION IN THE CATCH ALL PROVISION WHICH IS APPLICABLE TO ANY BUSINESS NOT LISTED IN THE SCHEDULE; PROVIDING FOR SEVERABILITY; PROVID- ING FOR INCLUSION IN CODE; PROVIDING FOR EFFECTIVE DATE. The proposed Ordinance may be inspected by the public at the Office of the Village Clerk. Interested parties may appear at the Public Hearing and be heard with respect to the proposed Ordinance. Any person wishing to address the Village Council on any item at this Public Hearing is asked to register with the Village Clerk prior to that item being heard. In accordance with the Americans With Disabilities Act of 1990, all per- sons who are disabled and who need special accommodations to partici- pate in this proceeding because of that disability should contact the Office of the Village Clerk, 91 West McIntyre Street, Suite 203, Key Biscayne, Florida 33149, telephone number (305) 365-5506, not later than two busi- ness days prior to suc: : proceeding. Should any person desire to appeal any decision of the Village Council with respect to any matter to be considered at this meeting, that person shall insure that a verbatim record of the proceedings is made including all testimony and evidence upon which any appeal may be based (F.S. 286.0105). Comments of any interested party relative to this matter may be submit- ted in writing and or presented in person at the public hearing. 9/26 Conchita H. Alvarez, CMC Village Clerk 02-4-98/300881 M