HomeMy Public PortalAbout2023-10 Amending section 25-31, Business Tax Schedule of Chapter 25 to increase the Business Tax Receipt Schedule RatesORDINANCE NO. 2023-10
AN ORD INANCE OF THE VILLAGE OF KE Y BISCAYNE,
FLORIDA, AMENDING SECTION 25-31, "BUSINESS TAX
SCHEDULE," OF CHAPTER 25 OF THE VILLAGE CODE
OF ORD INANCES TO INCREASE THE BUSINESS TAX
RE CEIPT SCHEDULE RA TES; PROVIDING FOR
SEVERA BILITY; PROVIDING FOR CODIFICATION;
PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN
EFFECTIVE DATE.
W HERE AS, pur suant to Section 205.042, Florida Statutes, the Village of K ey Biscayne
(the "V illage") is authorized to levy a local business tax fo r the privilege of engaging in or
m anaging an y business, pro fession, or occupation within its jurisdiction; and
WHERE AS, the V illage currently levies a local business tax pursuant to Article II, "Local
B usiness T ax R eceipt," of C hapter 25 of the Vill age C ode of Ordinances (the "Code"); and
WHERE AS, Section 205.0535( 4), Fl orida Statutes, and Section 25-31 (c) of the Village
C ode, pro v ides that m unicipalities m ay, every other year, increase or decrease by ordinance the
rates of business taxes by up to five percent; and
WHERE AS, the V ill age desires to am end Section 25-31, "Business Tax Schedule," of the
V ill age C ode to increase the business tax schedule rates by five percent in accordance w ith Section
20 5.0535(4), Flori da Statutes, and section 25-3 l(c) of the Vill age Code; and
WHERE AS, the V illage C ouncil finds that adoption of this Ordinance is in the best interest
and w elfa re of the V ill age and its residents.
NOW, THERE FORE , BE IT ORD AINED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF KEY BISCAYNE, FLORIDA, AS FOLLOWS:
Section 1. Recitals. That the above-stated recitals are true and correct and are
incorpora ted herein by this refe rence.
Section 2. Am ending Section 25-31 of Chapter 25 of the Vill age Code. That
Section 25-31, "Business Tax Schedule," of Chapter 25, "Taxation," of the Code of Key Biscayne,
Florida, is hereby amended to read as set forth in Exhibit "A" attached hereto and incorporated
herein.
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. Codification. 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 Village's
Code of Ordinances, and 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 5. Conflicts. That all ordinances or parts of ordinances, resolutions or parts of
resolutions, in conflict herewith, are repealed to the extent of such conflict.
Section 6. Effective Date. That this Ordinance shall become effective immediately
upon final adoption on second reading. However, the business tax schedule rates adopted as part
of Exhibit "A" shall not become effective until October 1, 2023.
PASSED on first reading on the 9th day of May 2023.
Page 2 of 3
PASSED AND ADOPTED on second reading on the 6th day of June 2023.
ATTEST:
~~~Koe-6 JOCLYNB.C H
VILLAGE CLERK
APP~ r:GALITY:
WEISS SEROTA HELFMAN COLE & BIERMAN, P.L.
VILLAGE ATTORNEY
Page 3 of 3
M IA M I-D A D E
STATE OF FLORIDA
COUNTY OF MIAMI-DADE:
Before the undersigned authority personally appeared
GUILLERMO GARCIA, who on oath says that he or she is the
DIRECTOR OF OPERATIONS, Legal Notices of the Miami Daily
Business Review f/k/a Miami Review, of Miami-Dade County,
Florida; that the attached copy of advertisement, being a
Legal Advertisement of Notice In the matter of
VILLAGE OF KEY BISCAYNE· ORDINANCES· SECOND
READING - JUN. 6, 2023
in the XXXX Court,
was published in a newspaper by print in the issues of Miami
Daily Business Review f/k/a Miami Review on
05/26/2023
Affiant further says that the newspaper complies with all
for publication in chapter 50, Florida
Swo' o and subscribed before me this· ~;z:
(SEAL)
GUILLERMO GARCIA personally known to me
. .
VILLAGE OF KEY BISCAYNE
OFFICE OF THE VILLAGE CLERK
PUBLIC NOTICE
Notice is hereby given that the following ordinances will be considered on
Second Reacjing by the Village Councfof the Village of Key Biscayne at" a
meeting to be held on Tuesday, June 6, 2023 at 6:30 p.m., in the Council
Chamber, located at 560 Crandon B.oulevard, Key Biscayne, Florida:
A CAPITAL PROJECT AUTHORIZING ORDINANCE OF THE VILLAGE
OF KEY BISCAYNE, FLORIDA, SELECTING METRO EXPRESS, INC.
FOR CONSTRUCTION OF VILLAGE-WIDE STORMWATER DRAINAGE
IMPROVEMENTS AND ROADWAY RESURFACING IN AN AMOUNT
NOT TO EXCEED $1,014,229.50; PROVIDING FOR AUTHORIZATION;
AND PROVIDING FOR AN EFFEC'TIVE DATE. .
AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, AMENDING
SECTION 25-31, "BUSINESS TAX SCHEDULE," OF CHAPTER 25 OF
THE VILLAGE CODE OF ORDINANCES TO INCREASE THE BUSINESS
TAX RECEIPT SCHEDULE RATES; PROVIDING FOR. SEVERABILITY;
PROVIDING FOR CODIFICATION; PROVIDING FOR CONFLICTS; AND
PROVIDING FOR AN EFFECTIVE DATE.
The proposed ordinances may be inspected by the public at the Office of the
Village Clerk. Interested parties may appear in person at the Public Hearing
. and be heard with respect to the proposed Ordinances. Any person, wishing to·
address the Village Council on any Item at this.Public Hearing is asked to
register with the Villa?e Clerk prior to that item beirig heard.
I •
In accordance with the Americans with Disabilities Act of 1980, all.persons
who are disabled and who need-special accommodations to participate In
this proceeding because of that disability should contact theOfflce of the
Village Clerk, 88 West McIntyre Street, Suite 220, Key Biscayne, Florida·
33149, telephone number (305) 365-5506, not later than two business days
prior to such proceeding.
Should any person desire to appeal any decision of thll Village Council wit~
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
1
and evidence-upon which any appeal may be based (F.S. 286.0105).
Comments of any intere~ted party relative to this matter may be submitted
in writing via email to publiccomments@kevbiscayne.fl.gov or presented in person
at the public hearing. • · . .
5/26
Jocelyn B. Koch, VIiiage Clerk
23-28/0000663592M
EXHIBIT A
ORDINANCE NO. 2023- _
E XH IB IT "A "
CHAPTER25-TAXATION
***
ARTICLE II. - LOCAL BUSINESS TAX RECEIPT
***
Section 25-31. - Business Tax schedule.
(a) Taxes for the following Businesses, occupations or professions are hereby levied and imposed
as follows:
Ad•vertisiAg spaee renters, per spaee ..... $ 3.75
AmusemeAt, game or recreational deviee (Rot otherwise JiceAseel by some other lav, of this
State), perdeviee ..... 18.75
Ca-fes, restaurants and other eating establishments:
(1) 0 30 seals 37.50
(2) 31 74 seats 75.00
(3) 75 149 seats 112.50
(4) 150 or more sea-ts ..... 150.00
(5) Drive in restaurants where customers are sen•ed 1i,¥hile seated in their ears shall pay a
Tax of $75.00. Tl1e Tm< re{lt1ired by this subsection shall be in addition to tke Tmc required
in subsections (l) through (4) ......
Coatractors, subcontractors orjoumeymen (principals shall be deemed employees):
(1) I 10 emplo~•ees 22.50
(2) 11 20 en1ployees 45.00
(3) 21 30 employees 67.50
(4) 31 40 employees 90.00
ORDINANCE NO. 2023- _
(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 o:r 1nore employees 585.90
Btmeehalls or plaees \\~1ere entertain.me11t is p.ro:vided foF a eluuge ..... 281.25
One night onl)' ..... 187.50
Hmm eial insHtutions, which shall ieelude insurance companies, banks, bankers, trust
companies, sa·,iRgs COlflt:)anies, euilding and loat1 assoeiatioRs, and savings ana loan
assoe.iations euld other financial instit1:1tions which are rcgl:llatea by State or federal
law ..... 150.00
Hotels, motels and apm1rRent hotels (for tl1e purpose of eletenniniHg the Rumeer of rooms,
e,·ery room that can be leased or rented shall be iReludeElfi
Per room ..... 1.85
Miaimum Tux ..... 18.75
Intangible or tangible personal prnperty (every Person engaged in the Business of trading,
baFteri11g, serving, buying, lending or selling intangible or tangible personal prope11y,
whether us owneF, agent, brokeF or otherwise) ..... 93.75
Liquefied petroleum gas, dealers and installers:
(1) Installation of equipment to be ttsed with liquefied petroleum gas ..... 62.50
(2) Bealer in liqt:tefied petroleum gas, in appliances and equipment for use of such gas and
in the installation of appliances and equipment ..... 156.25
Manufacturing and/or processiRg (principals shaH be deemed employees):
(1) l 10 employees 37.50
(2) 11 20 emplo~·ees 75.00
(3) 21 30 emplo~·ees 112.50
ORDINANCE NO. 2023- _
(4) 31 40 employees 150.00
(5) 41 50 e1¥tplo)'ees 225.00
(6) SI or more emp loyees ..... 281.25
Professional Lieense (every Person eAgageEI in the praetiee of any profession •.-,.,ho offe rs
serviees fer eot=1sideratien, whether er not such endea,vor is regulated by law) .... .37.50
Professional management ..... 37.50
Retailer, retail stores (iReludes e•;ery Perso:R or Business engaged in the Business of selling
tangible personal 13roperty to eonsuR1ers or to any Person for any 13urpose other than for
resale) ..... 37.50
8ehools, colleges 01· other educational or training institution for profit .... .37.50
Service Business (e•f1ery Person eHgoged in Business as owner, agent or otherwise who
performs some serviee in retum for consideration; principals shall ee deemed e1nployees):
(1) 1 5 employees 27.50
(2) 6 IO employees 67.50
(3) 11 15 emplO)'Ces I 00.00
(4) 16 20 employees 140.00
(5) 21 or n=iore eR1ployees 187.50
Title iasuranee eompaHies 93.75
Theaters, per theater ..... 37.50
VeHding machines:
( 1) Merchandise or service vending R1aehines, per machiRe ..... 22.50
(2) Merchandise veAdir1:g maehiHes at locations for \'rkieh a Reeeipl hos been obtained
pursuant to th.is article, f')er maehifle 7.50
(3) La-llndry equipment, per maehine 1.85
(4) Coin operated radio, tele•,iision, vibt·ati-ng mattresses and similar devices iRstalled in
BHsinesses pro11iding housing aecommedatiens for the travelling 13ublie: .....
ORDINANCE NO. 2023- _
a. Per Business ..... 26.25
b. Plus $0.75 per deviee ......
(5) All •veHdiag rnaehine operators shall pay a tf:uc of$187.50 per Of)erator for the privilege
of engaging in sueh Busifless, plus afl additional $1 .85 per machine ......
Business Type
Adve1iising space renters
Amusement, game or recreational device, (not otherwise
_lice11~~g.Jzy some other law of this State)
Cafes, restaurants and other eating establishments:
Drive-in restaurants where customers are served while seated in
their cars.
Contractors. subcontractors or journeymen (principals shall be
deemed employees)
Dancehalls or places where entertainment is provided for a charge
One night only
per space $3.93
per device $19.68
0-30 seats $39.37
31-74 seats $78.75
75-149 seats $118.12
150+ seats $157.50
in addition to seats $78.75
l-10 e11112loyees $23.62
11-20 employees $47.25
21-30 emgloyees $70.87
J I -1Q ~llUllQYlil~~ $2~.~Q
41-50 em12loyees $118.12
51-100 em12loyees $295.31
101-150 em12lo):'ees $442.94
151-200 emplQ):'ees $590.62
20 I or more employees $615.19
$295.31
$196.87
Financial institutions, which shall include insurance comnanies,
ban~s. 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. $157.50
per room
ORDINANCE NO. 2023- _
H otels. m otels and apa11m ent hotels (for the purpose of
determ ining the num ber ofr oom s, every ro om that can be leased
or rented shall be included): M inim um T ax $19.68
Intangible or tangible personal pro perty (every Person engaged
in the B usiness of tra ding. ba11ering. serv ing, buying. lending or
selling intangible or ta ngible personal property. w hether as
ow ner. agent. broker or otherw ise) $98.4 3
Li quefi ed petro leum gas, dealers an d installers:
Installation of equipm ent to be used w ith liquefi ed petro leum
gas. $65.62
D ealer in liquefied petro leum gas, in appliances and equipm ent
fo r use of such gas and in the installation of appliances and
equipm ent. $164.06
M anufa cturing and/or processing {principals shall be deem ed
em ployees}:
1-10 em ployees
I 1-20 em ployees
21-30 em ployees
31-40 em ployees
41-50 em ployees
51 or m ore em ployees
$39.3 7
$78.75
$118.12
$157.50
$236.25
$295.3 1
Profe ssional Li cense (every P erson engaged in the pra ctice of
any pro fession w ho offers services fo r consideration, w hether or
not such endeavor is regulated by law ) $39.3 7
P ro fe ssional m anagem ent $39.3 7
R etail er. retail stores (incl udes every Person or Business
engaged in the B usiness of selling tangible personal pro pe1ty to
consum ers or to any P erson fo r any purpose other than fo r
resale). $39.3 7
Schools. colleges or other educational or training institution fo r
rofit $39.3 7
Service B usiness (every Person engaged in Business as ow ner.
agent or otherw ise w ho perfo nns som e service in return fo r
consideration: principals shall be deem ed em ployees):
1-5 em ployees
.6=10...employees
11-15 em ployees
16-20 em ployees
21 or m ore em ployees
$28.87
$70,87
$ I 05.00
$147.00
196.87
ORDINANCE NO. 2023- _
Title insurance companies $98.43
Theaters per theater $39.37
Vending machines:
Merchandise or service vending machines
Merchandise vending machines at locations for which a Receipt
has been obtained pmsuant to this article:
Laundry equinment
Coin-operated radio, television, vibrating mattresses and similar
gevices installed in Businesses nroviding housing
accommodations for the travelling public:
All vending machine operators:
per machine
per business
per operator
additional per device
$23.62
per machine
per machine
$27.56
$196.87
$1.94
* * *