HomeMy Public PortalAbout2007-02 Occupational License Tax of Chapter 25 TaxationORDINANCE NO 2007-2
AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE
FLORIDA, AMENDING THE CODE OF ORDINANCES BY
AMENDING ARTICLE II, "OCCUPATIONAL LICENSE
TAX", OF CHAPTER 25 "TAXATION" TO CONFORM
WITH RECENT REVISIONS TO FLORIDA STATUTE
CHAPTER 205 BY CHANGING THE TERM
OCCUPATIONAL LICENSE TO LOCAL BUSINESS TAX
RECEIPT, MAKING COLLATERAL CONFORMING
AMENDMENTS TO OTHER AFFECTED PROVISIONS OF
THE VILLAGE CODE INCLUDING SECTIONS 30-11, 30-63,
30-66, 30-72, 30-100, 30-102 AND 30-197, PROVIDING FOR
SEVERABILITY, PROVIDING FOR INCLUSION IN THE
CODE, AND PROVIDING FOR AN EFFECTIVE DATE
WHEREAS, the Flonda Legislature amended Fla Stat Chapter 205 by changing the term
occupational license to local business tax receipt, and
WHEREAS, this change was necessitated by unscrupulous persons who presented the
occupational licenses to consumers as proof of competency to perform certain services, and
WHEREAS, the Council finds that it would be prudent to change the correlating municipal
code to reflect the state law's changes
NOW THEREFORE, IT IS HEREBY ORDAINED BY THE VILLAGE COUNCIL
OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, AS FOLLOWS 1
Section 1 Recitals Adopted That each of the above stated recitals is hereby adopted
and confirmed
Section 2 Chapter 25 of Village Code Amended That Article II "Occupational
License Tax" of Chapter 25 "Taxation" of the Village Code of Ordinances, is hereby Amended to
1 / Proposed additions to text of Village Code are indicated by underline proposed deletions from text of
Village Code are indicated by sinketiretter
1
read, as follows
ARTICLE II OCCUPATIONAL LICENSE LOCAL BUSINESS TAX RECEIPT
Sec 25-21 Definitions
The following words, terms and phrases, when used in this article, shall have the meanings ascribed
to them in this section, except where the context clearly indicates a different meaning
Business means and 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,
non-profit service clubs and organizations, or educational nonprofit institutions as those terms are
defined in F S ch 205
Lzce.zac Receipt, means a local business tax receipt Liccnsc issued by the Village in
accordance with this article
Lz�e,asa� Recipient means any Person to whom a receipt License has been issued by the Village
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
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
Shall The word "shall" is always mandatory and not merely directory
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Tax means the applicable local business efeetipattorfaiLiccnsc tax imposed pursuant to this article
Sec 25-22 Purpose, adoption of State law
This article is enacted for the purpose of complying with F S ch 205 The terms and provisions of
F S ch 205 and any subsequent amendments thereto are hereby adopted and made a part of this
article by reference
Sec 25-23 Liccnsc Receipt required
(a) No Person, either directly or indirectly, shall engage in or manage any Business in the Village
for which a Liccnse Receipt is required by this article without first obtaining the required Liccnsc
Receipt from the Village h., its L Business Tax Officer
(b) For the purpose of this article, any Person shall be deemed to be engaged in Business and
thus subject to the requirements of this article when he
(1) Sells any goods or services,
(2) Solicits Business or offers goods or services for sale or hire, or
(3) Acquires or uses any vehicle or any Premises in the Village for Business purposes
Sec 25-24 Separate Liccnsc Receipt for each place of Business
A separate License Receipt shall be obtained in the manner prescnbed in this article for each place
of Business as if each such place of Business were a separate Business
Sec 25-25 Term of Liccnsc Receipt and transfer
(a) No Liccnsc Receipt shall be issued for more than one year, and all Receipts License -s shall
expire on October 1 of each year
(b)
No License Receipt shall be issued for any fractional portion of a year, except that
Receipts required under this article for Businesses established after Apnl 1 of any year may be
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issued, which are valid until the following October 1, upon the payment of one-half the Tax provided
for in section 25-31
(c) Licensc Receipts 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 $3 00 and presentation to the Village of the
onginal Receipt Liccnscand evidence of the sale
(d) Upon wntten request and presentation of the original Liccnsc Receipt, any LiceirsL Receipt
may be transferred from one Premises to another Premises within the Village upon payment of a
transfer fee of $3 00
(e) Upon wntten request and presentation of the onginal Receipt by the Liccnsc
Recipient and any proof as required by the Village, a change of Business name may be made upon
payment of a fee of $3 00
(f) It shall be the duty of every Person assuming operation of or purchasing an existing Business
which is required to pay a Local Business Tax be Liccnscd under this article to notify the Village
Lieclrst Business Tax Officer and to comply with the requirements of this article within 30 days of
such assumption or purchase
Sec 25-26 Due date for payment of the Local Business oceupattettal LiccnscTax, delinquent
payment, penalties
(a) Lreense-Receipts 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 If 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
Lrecnsc Receipts 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
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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 Receipt Liccnsc
, if required under this article, 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
Sec 25-27 Issuance of Liccnsc Receipt, application
(a) No Liccnsc Receipt shall be issued except upon written application filed with the Village
Liccnsc Business Tax Officer Such application shall be filed on forms prescnbed by the Village and
shall include a statement, under Oath, detailing the full and complete information necessary to
calculate the applicable Tax
(b) It shall be unlawful for any Person applying to the Village Liccnsc Business Tax Officer for
a Liccnsc Receipt to make a false statement in connection with any application for a Bieense Receipt
under this article
Sec 25-28 Display of Liccnsc Receipt,
Each Liccnsc Receipt 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
authonzed officers of the Village Failure to display the Liccnsc Receipt in the manner provided for
in this section shall result in the payment of a penalty equal to the Tax applicable to the Business for
which the Liccnsc Receipt was obtained
Sec 25-29 Village Liccnsc Business Tax Officer, duties
The Village Manager or his designee shall be the Liccnsc Business Tax Officer, shall collect all
Taxes and shall issue Licu1st; Receipts in the name of the Village to all Persons or Businesses
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qualified under the provisions of this article and shall
(1) Investigate and determine the eligibility of any applicant for a Liccnsc Receipt and/or the
current status of any Liccnsc Receipt as prescribed in this article
(2) Examine the books and records of any applicant or Liccnscc Recipient when reasonably
necessary to the administration and enforcement of this article
(3) Notify any applicant of the acceptance or rejection of his application and shall, upon his
refusal of any Liccnsc Receipt, at the applicant's request, state in wnting the reasons therefor and
deliver them to the applicant
Sec 25-30 Examination of records
It shall be unlawful for any Person and/or Business to refuse to allow the Village Liccnsc Business
Tax Officer to investigate and examine records for the purpose of determining whether such Person
and/or Business has a Liccnsc Receipt and/or whether such Person and/or Business shall be issued
a Receipt, Liccnsc
Sec 25-31 Business Tax schedule
(a) Taxes for the following Businesses, occupations or professions are hereby levied and
imposed as follows
***
Vending machines
***
(2) Merchandise vending machines at locations for which a Receipt has been obtained
pursuant to this article, per machine 7 50
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(c) Effective for and from the Lreeense Receipt penod commencing on October 1, 2002, each Tax
amount set forth above shall be increased by five percent Further, pursuant to F S §
205 0535(4), which allows biennial review, the Council may again review and revise the Tax
rates in 2904 2008 for the Llccnsc Receipt, penod commencing on October 1, 2004 2008
Section 3 Section 30-11 of Village Code Amended That Section 30-11 "Definitions"
of Chapter 30 "Zoning and Land Development Regulations" of the Village Code , is hereby amended to
read, as follows
Sec 30-11 Definitions
[As used m this chapter, the following words and terms shall have the meanings respectively
ascribed ]
***
Adult Entertainment Establishment An adult theater, an adult video/bookstore, an adult performance
estabhshment, a commercial physical contact parlor, or an escort service operated for commercial or
pecuniary gain, regardless of whether such Establishment is licensed under this code "Operated for
commercial or pecuniary gain" shall not depend upon actual profit or loss An Establishment which has
a Local Busmess Tax Receipt or an Establishment which advertises itself as a type
of Adult Entertainment Establishment shall be presumed to be "operated for commercial or pecuniary
gam"
***
Local Business Tax Receipt A receipt issued by the Village as a prerequisite to the mamtammg
and conducting of a business, service or profession
Local Business Tax Receipt (Restricted) Any Local Busmess Tax Receipt
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issued to a Person engaged m any business or profession whose place of business is his residence
***
***
Section 4 Section 30-63 of Village Code Amended That Section 30-63 "Variance Procedures"of
Chapter 30 "Zoning and Land Development Regulations" of the Village Code , is hereby amended to
read, as follows
Sec 30-63 Variance procedures
(a) Variance craterza A Vanance shall be granted upon a finding that the petition meets the
following cntena
***
(g)
Time limit The approval of any type of Vanance shall automatically become null and void unless
the appropnate Development order as defined m F S § 163 3164, building permit,
Local Business Tax Receipt, certificate of occupancy or certificate of completion has been issued within
12 months of the date the resolution was executed by the Village Mayor Requests for an extension of
time for a maximum additional 12 months shall be considered by the Village Council Notice
requirements for such requests are the same as those that were used for the ongmal application
***
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Section 5 Section 30-66 of Village Code Amended That Section 30-66 "Regulatory
Vanances" of Chapter 30 "Zoning and Land Development Regulations" of the Village Code , is hereby
amended to read, as follows
Sec 30-66 Regulatory Variances
The Village Council shall have jurisdiction regarding the disposition of Regulatory Vanances
The following procedures shall be used m the processing of applications for Regulatory Vanances
***
(5) Resolution The Village Council shall memonahze its decision m the form of a resolution The
resolution shall be recorded m the public records of Miami -Dade County and be considered as a covenant
rummmg with the land No building penrut, certificate of occupancy, certificate of use, or eeettpattonal
Liccnsc Local Business Tax Receipt shall be issued until the applicant provides evidence of the
recordation A copy of the proof of recordation shall be submitted to the Building, Zoning, and Planning
Department pnor to the issuance of any building permits
Section 6 Section 30-72 of Village Code Amended That Section 30-72 "Conditional Use
Procedures" of Chapter 30 "Zoning and Land Development Regulations" of the Village Code , is hereby
amended to read, as follows
Sec 30-72 Conditional Use procedures
***
(g) Time limit The approval of any type of Conditional Use shall automatically become null and void
unless the appropnate Development order as defined m F S § 163 3164, building permit,
Licci sc Local Busmess Tax Receipt, certificate of occupancy or certificate of completion has been issued
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within 12 months of the date the resolution granting the Conditional Use was executed by the Village
Mayor Requests for an extension of time for a maximum additional 12 months shall be considered by
the Village Council Notice requirements for such requests are the same as those that were used for the
onginal application
(h) Application forms The Building, Zoning, and Planning Department shall provide the applicant
with the application form
Section 7 Section 30-100 of Village Code Amended That Section 30-100 "Single Family
and Two -Family districts" of Chapter 30 "Zoning and Land Development Regulations" of the Village
Code, is hereby amended to read, as follows
Sec 30-100 Single Family and Two -Family distracts
(a) Purpose and Uses
***
(g) Supplemental Use Regulations in single Family and PS Parkside residential districts
(1) Bed and Breakfast Inns Subject to the following Regulations
***
f The entire Building shall be substantially rehabihtated and conform to the South Florida Building
Code, the Code of the Village of Key Biscayne, and the Fire Prevention and Life Safety Code on the date
a certificate of use and Local Business Tax Receipts are applied for,
***
(2) Community residential facilities
a Total Number of residents and/or day users is limited to six,
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b That the applicant must obtain a license from the State regulatory agency responsible for the
Regulation of such uses,
c A certificate of use and an Local Business Tax Receipt shall be required
No such certificates shall be issued unless the Fire Department approves the issuance of said certificates
The care provided at the facility limited to personal care, shelter, sustenance, and other support services
Residents and day clients shall be ambulatory, and
***
d A certificate of use, a Certificate of Occupancy, and an eecupattonafhteenge Local Business Tax
Receipt shall be required No such certificates shall be issued unless the Fire Department approves the
issuance of said certificates
(4) Home occupations
a Signage is prohibited
b No customer may be served m the home
c Employees m the business are limited to full time residents of the Dwellmg Unit
d The busmess requires a Village Local Business Tax Receipt (Restricted)
***
Section 8 Section 30-102 of Village Code Amended That Section 30-102 "GU
Government Use District" of Chapter 30 "Zoning and Land Development Regulations" of the Village
Code, is hereby amended to read, as follows
Sec 30-102 GU Government Use Distnct
***
(11) Approval of a Beach Management Plan does not exempt user from adhenng to all local, state and
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federal statutes and regulations and requirements, mcludmg, but not limited to, Article II "-Oeetipattentri
Liecns., Local Business Tax Receipt " of Chapter 25 "Taxation" of the Village Code
***
Section 9 Section 30-197 of Village Code Amended That Section 30-197 "Supplemental
Regulations" of Chapter 30 "Zoning and Land Development Regulations" of the Village Code, is hereby
amended to read, as follows
Sec 30-197 Supplemental Regulations
***
(i) Signs on Golf Carts
***
(3)
For a Golf Cart sign related to a commercial use, the business which is the subject of the sign
shall have a Village of Key Biscayne Local Business Tax Receipt with an office
located m a C-1 Light Intensity Commercial District, 0-1 Low Intensity Office District, or at a Hotel or
Motel
Section 10 Severabihty 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 Ordmance but they shall remain m effect, it being the legislative intent that
this Ordinance shall stand notwithstanding the invalidity of any part
Section 11 Inclusion m Code That it is the intention of the Village Council, and it is
hereby ordained that the provisions of this Ordinance shall become and be made a part of the Code of the
Village of Key Biscayne, that the sections of this Ordinance may be renumbered or relettered to
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accomplish such intentions, and that the word "Ordinance" shall be changed to "Section" or other
appropnate word
Section 12 Effective Date That this Ordinance shall be effective retroactively from
and after January 1, 2007
PASSED AND ADOPTED on first reading this 13th day of March , 2007
PASSED AND ADOPTED on second reading this 10th day of Apnl , 2007
d7/(b,
CONCHITA H ALVAREZ, CMC, VILLAGE CLERK
MAYOR ROBERT L VERNON
APPROVED AS TO F I : AND LEGAL SUFFICIENCY
VILLAGE TTORN
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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
SOOKIE WILLIAMS who on oath says that he or she is the
VICE PRESIDENT 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 FOR APRIL 10 2007
in the XXXX Court
was published in said newspaper in the issues of
03/29/2007
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
a •isco nt rebate commission or refund for the purpose
o' secure g this advertisement for publication in the said
ne so.•er
29 day of MARCH
A D 2007
Sworn to and subscribed before me this
(SEAL)
SOOKIE WILLIAMS personally known to me
�r Cheryl H Marmer
''p My Commrssron DD338559
'otI Expires July 18 2008
VILLAGE OF KEY BISCAYNE
OFFICE OF THE VILLAGE CLERK
PUINLIWROTICE
Notice is hereby given thatifi tolidstirta ordinance will be considered on
Second Reading by the V p1 the Village of Key Biscayne at
a meeting to be held on T fit! 2007 at 7 00 pm in the
Council Chamber located at t;tail tt Boulevard Key Biscayne
Flonda
AN ORDINANCE OF THE YNE, FLORIDA,
AMENDING THEE OF atitilastiasirif AMENDING ARTICLE
II"II "DOCUPATIONAL� YAX J OF CHAPTER 25 "TAXATION"
COlf0:01" WITH TO FLORIDA STATUTE
CRAM*, 205 SY CHANCING TIE TERM OCCUPATIONAL
LICENSE TO LOCAL isusimess Ted[ RECEIPT, MAKING COL
LAT tAL CONFORMING Astamosiensio OTHER AFFECTED
PROVISIONS OF THE VILLAGE CODE INCLUDING SECTIONS
30.11, 3063, 3066, 30-72, 30-100 30-102 AND 34-197, PROVIDING
FOR IN THE CODE
AND PROVIDING F�OR��p NEf� i138K�1
The proposed Ordinance may be inspected by the public at the Office of
the Village Clerk Interested parties maj appear at the Public Heanng
and be heard with respect to the proposed Ordinance Any person
wishingto address the Village Council on any item at this Public Heanng
is asked to register WM the V1ltagsCise'ic pnortdttiat itsm.being heard
In accordance with the Amencans With Disabilities Act of 1990 all
persons who are disabled and who need itpec k$ Accommodations to
participate in this proceeding beceuee of thetIlioability should contact
the Office of the Village Clerk, as West McIntyre -Street, Suite 220Key
Biscayne Flonda 33149 telephone number (306) 365 5506 not later
than two busies daysprpor to such 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 veibaSn record of the proceedings is made , cl
all testimony and evidence upon which any appeal may be
bas286 0105)
Comments of any interested party relative to this matter may be
submitted in wnting and or presented in person at the public heanng
3/29
Conchita H Alvarez CMC
Village Clerk
07-4 120/810031M