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HomeMy WebLinkAboutDocumentation_Regular_Tab 10A_09/28/2000 x MEMOR.ANDUM To: Joann Manganiello, Acting Village Manager From: Scott D. Ladd, Director of C�unity Development � Kara L. Irwin, Planner � Date: September 8, 200Q . Subject: Ordinance to Adopt an Increase in the Occupationa.l License Tax Aceord.ing to Sectian 205.0535 F.S., Reclassi.fi.cation and ra.te structure revisions, municipalities may, every other year, inerease by ardinance the rates o� Ioca1 occupational �es by up to five percent (5%). The Village has elected. to increase, per Florida. Statute guidelines, the occupational license tax by five percent (5%). Attached aze nineteen (19) sets of packets, including an original, for the above referenced subject. Please place this on the September 14, 2000 agenda for the Village Council Meeting. Staff recommends approval. ORDINANCE NO. AN ORDINANCE OF TF� VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORTDA, AMENDING CHAPTER 11, ARTICLE II, "OCCUPATIONS GENERALLY", OF THE VILLAGE OF TEQUESTA CODE OF ORDINANCES AT SECTION 11-26, REGISTRATION �4UIRED AND SECTION 11-27, ENUM�SRATION OF LICENSE TAXES; PROVIDING FOR SPVERABILITY; PROVIDING FOR TI� REPEAL OF ORDINANCES IN CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING FOR AN RFFECTIVE DATPs. NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF TI� VII,LAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS: SBCTION 1. PIIRPOSE That the Village of Tequesta Code of Ordinances Chapter 11, Article II. °Occupation.s Gen.erally" is hereby amen.ded at Section 11-26 and Section 11-27, as set forth herein. Section 11 Rectistration Rec7uired Any person engaging in any business, occupation or profession within the village without a permanent business location or branch office in the village, but holding a valid and currently effective occupational license(s) issued by the coun.ty or another incorporated municipality, shall be issued a certificate of registration upon submitting a completed application for registration with the village and upon the payment of a registration fee of thirty-six dollars and seventy-five cents ($36.75). This certificate of registration shall be valid for a period of or�e (1) year and shall be renewed annually during the months of August and September with said certificate of registration becoming delinquent on October 1 of each year. This section does not apply to construction industry contractors who are regulated by the department of business and professional regulation and/or the Palm Beach Coun.ty Construction Industry Licensing Bo�.rd. Section 11-27. Enumeration of License Taxes A license tax is hereby levied upon and shall be collected from every person, firm or corporation exercising the privileges or carrying on or engaging in the business, professions or occupations hereinafter specifically enumerated, as fixed hereinafter; each of such amounts, unless otherwise specifically stated, bein.g the amounts payable as a license tax for exercising such privilege or for carrying on or engaging in such business profession or occupation mention.ed, far each year. The tax provided for in this section for architects, auctioneers, auditors or accountants, dentists, draftsmen, civil engineers, lawyers, osteopaths, chiropractors, chiropodists, phrenologists, physicians, or surgeons, real estate salespeople, or other similar professions, shall be construed to mean that each individual shall pay the tax herein provided, whether practicing solely or in partnership, or employed by another. The amoun.t which shall be paid by the several firms, persona or associations engaging in or managing businesses, professions or occupations for which a license is required is hereby fixed as follows: Amusements (OA) : Archery range, 1 to 5 lanes ...$210.00 Each additional lane . . . 26.25 Astrologer . . . 820.05 Billiard, pool or bagatelle tables: 1 to 5 tables ... 210.00 Each additional table . . . 26.25 Bowling alleys, box ball or ten pins: 1 to 5 alleys ... 210.00 Each additional alley . . . 26.25 Dancing, other than dance halls, issued in connection with beer parlors and with other business, not to exceed 15 couples ... 105.00 Golf driving range or practice coursea ... 147.00 Golf, miniature course, each ... 105.00 Golf Club . . . 353.86 Hypnotiat . . . 147.00 Moving picture show or theater, each location ... 315.00 Skating rink, bicycle or motorbike rink ... 210.00 Swimming pool . . . 210.00 Miscellaneous or general amusements (entertainment) ... 210.00 Any person operating for profit, any game, contest, exhibition, parade, amusement, or recreation, dance, contrivance or facility not otherwise specifically provided for herein. Coin operated or other machines (VM): Every person selling, leasing, renting, distributing or placing for operation any machines described below: Amusement machines (hereby defined as machines or devices, not gambling devices, which are played or operated for amusement or score and not for vending merchandise or rendering service, and whether or not a charge is made for play.) Operator or distributor . . . $353.85 Each machine . . . 32.55 Music playing ma.chines: Operator or distributor . . . 105.00 Each machine . . . 32.55 Merchandise vending machines (hereby described as automatic trade machines, where the only incentive to operate the same is to produce or receive merchandise of a reasonable value or cost of operating the same, such as gum, peanuts, candy, ice, coffee, tea, milk, soft drinks from bottle or paper cup, except unadulterated Florida-produced citrus juice which might be exempt under Florida Statutes, and except other vending machines exempt under other state laws?; also is not applicable to those ma.chines specifically defined elsewhere in the license classification: Service vending machines (Except those specifically defined elsewhere in this article and except those exempt or prohibited by state law): (a) Operator or distributor . . . $105.00 (b) Each machine . . . 6.30 Weighing machines, penny, each ... 2.62 Service vending machine, nonpublic ... 2.62 Laundry, or dry cleaning, coin-operated or automatic: Covers any type of self-service laundry, including thoae where washing and drying machines are actuated by a coin; or where the operator furnished the machine for use of the customer by the pound; or where the work is completed by th.e operator for the customer: 1 to 5 washers, dryers and cleaners (coin operated or not) each ... 21.00 Each additional washer, dryer or cleaner ._. 7.87 Soaps, starches, detergents, bleaches 1 to 4 machines (coin operated or not) ... 42.00 Each additional machine . . . 6.30 Contractors (OL, non-countywide): General, building, residential contractors ... 236.25 Electrical contractors: Rate includes master electrician and 5 employees ... 210.00 Plumbing, Mechanical, HAR.V contractors ... 210.00 Sub-building contractors . . . 210.00 Specialty contractors (as identified and listed by the construction industry licensing board) ... 210.00 Construction related (CR) . . . $21.00 Examples (installation): Air conditioning, room A/C maintenance and repair Asphalt sealing and coating Cabinets Cultured marble Garage door Granulated surfacing Gutter/downspout Luminous ceilings Mirrors Paper hanging Resilient flooring Tub and shower enclosures Vinyl coated shelving Jobsite preparatiori (JP) . . . 42.00 Examplea: . Bobcat service Boom equipment operator Crane service Excavating Land clearing and grading Soil compaction Lawn maintenance (PM) . . . 42.00 Examples: Lawn maintenance • Nursery-sod dealer/installer Trash remaval Tree trimm.ing Tree/lawn spraying Plant rental service Residential maintenance and repair (RR) ... 31.50 Examples: Carpenters, nonstructural Carpet installation/cleaning Painting (limited) Pressure cleaning Window treatment installer Wood floor installer Septic tank and. drain cleaning Screen and jalousy glass repair Factory or manufacturing ( OM): Factory permitted to man.ufacture and sell the product manufactured. (Employees counted are engaged in the manufacturin.g process and not in auxiliary or separate parts of the business). Does not include manufacture of alcoholic beverages. 1 or 2 persons ...$ 63.00 3 or 4 persons ... 105.00 5 or 6 persons ... 168.00 7 to 10 persona ... 236.25 11 to 20 persons ... 295.05 More than 20 persons ... 472.50 Insurance companies (IC) (All types of insurance) Insurance agency or broker ... 105.00 Insurance adjuster . . . 63.00 Insurance salesperson, each . . . 42.00 Insurance (Florida League of Cities) ... 105.00 Real estate (RE) : Real estate agency or broker ... 105.00 Real estate branch office ... 63.00 Real estate salesperson, each ... 42.00 Repair shops and machine shops (RS): Includes all person.s working in the business and not in auxiliary or separate parts of this business. A repair and machine shop license permits a stock of parts without a merchant's license, but only if parts are used solely in the repair business and not otherwise sold. 1 or 2 persons ...$ 63.00 3 or 4 persons ... 105.00 5 or 6 persons ... 168.00 7 to 10 persons ... 236.25 11 to 20 persons ... 295.05 More than 20 persons ... 472.50 Examples: Appliance repair Auto repair shop (includes brakes, mufflers, transmissions, etc . ) Auto painting shop Radiator repair Auto tire and tube repair Auto top and upholstering Auto tune-up Bicycle repair Body and fender F'urniture refinishing Gunsmith Jewelry repair Lawnmower repair Radio and TV repair Stove repair Typewriter/sewing machine repair Welding and brazing Other similar repair shops not specified herein Restauran ts, Iounge, lunch or barbecue stands (OR): (Including soda fountains, cafes, cafeterias, dining rooma, tearooms, boarding houses where food is aold for consumption on « the premises, light lunch stands, takeout, etc.) Does not include sale of tobacco, candy, etc. Price based on seating or standing spaces, per space ...$ 2.62 Drive-in restaurants, including a soda fountain ... 147.00 Sandwiches, wrapped or infra-red, sold from retail concession in bars, convenience stores, gasoline service stations or other similar businesses where sales of food is not the primary line of endeavor . . . 63.00 Retail merchant (RM): (Provided license shall permit but one location). Merchant, when average value of stock in goods carried as follows: Up to $50,000.00 . . . $105.00 � $50,000.00 to $100,000.00 . . . 210.00 $100,000.00 to $200,000.00 . . . 546.00 Stock over $200,000.00 . . . 682.50 Where retail merchant also carries on repair work, additional license is required for this work; see category, ��repair shop." Service from vehicle (SV): Each vehicle . . . $105.00 Includes any business using vehicles to perform services in homes and business houses and not otherwise specifically classified in the license schedule. Such vehicles shall require separate licenses. Examples: Auto glass installation Bakery, retail route Concrete pumping Dairy, retail route Diaper service Knife, scissors and tool sharpener Linen, towel and uniform rental service Lunches or wrapped sandwiches Moving van Mobile appliance repair Mobile electronics repair Mobile marine mechanic Mobile auto mechanic Parking lot sweeping Playground equipment installer Polyurethane foam spray Scrap gatherer � Other aimilar mobile services Services (SA) : Personal Class A . . . $ 42.00 Each individual engaged in any business, as owner, whereby services are performed for the public in return for a consideration, and where no part of such business consists of sale of inerchandise or other tangible property and where the individual does not work for an agency or company and where no "formal" training is necessary to perform such services (nonprofessional category) . Examples: Bookkeeper Boot and shoe repair Domestic service (butler, maid, cook, au pair, nanny, chauffeur, child sitter, housekeeper, companion, etc.) Income tax preparer Locksmith, repair service only Music teacher Stenographer Secretarial service Tailor Other similar peraonal class A services Services (SB): Personal, Class B . . . $105.00 Each individual engaged in any business, as an owner, agent or company representative, whereby services are performed for the publ.ic in return for a consideration and where no part of such busin.ess consists of the sale of inerchandise or other tangible property an.d where the individual works for an agency or company and where training may be necessary to perform such services and where certification and/or registration may be required (may include both professional and nonprofessional categories). Examples: Addressiag/mailing/printing service (includes blueprinting, maps and plats) Aerial photo service Animal grooming service Answering service (telephone) Automobile detailing service Baby-sitting agency/service � Barber shop, including one manicurist . Beauty/hairdressing salon, includes manicuring service Bookkeeping and/or income tax service Caterer shop Collection agency/bureau Dance studio/teacher Detective agency Display room, no stock for sale carried on floor Dog Trainer/obedience School Electrolysis service Film developing/photo finishing/picture enlarging Fire extinguisher service Home inspection service Import-export agency (no merchandise sold) Inspection service, commercial and public buildings Microfilmin.g Music studio, teaching and/or recording Old coin/stamp dealer Rental service establishments (except vehicles) Tannin.g service Window cleaning and/or janitor service Other personal servicea Services (SC) : Professional, Class C . . . $147.00 Individuals, agencies or companies engaged in any business and/or profession, whereby services are performed for the public in return for a consideration and where no part of such business or profession consists of the sale of inerchandise or other tangible property and where training, certification and/or registration is normally required to perform such services (professional category). Examples: Accountant, C.P.A., each Appraisers, each (including real property, personal or Intangible, diamonds, jewels, motor vehicles, boata, etc.) Architect/landscape architect, each Artist, professional/commercial, each Attorney-at-law, each Auditor, each Bondsman, providing bond or surety for another Building estimator Business office (includes contractors, subcontractors, etc.) Chiropractor, each College or university, private Consultant, management, financial analyst, feasibility ' analysis, etc., each Dentist, oral surgeon, periodontist, each Dramatic school/theater training Engineer, each (civil, computer, consulting, electrical, mechanical, metallurgical, structural, etc.) Homeopathic or drugless physician, each Interior decorator/designer, each Modeling school or booking agency Motor vehicle school Optometrist, optician, each (no lens grinding) Osteopath Physician or surgeon Podiatrist Property man.agement/land development Psychiatrist � Psychologist Public relations counsel, each firm Record searchers, each firm Riding Academy/riding School School of instruction, not specifically identified elsewhere Schools, private, not specifically identified elsewhere Surveyor Taxidermist Travel agency Veterinary surgeon or veterinarian, each Other professional license, where not specifically named herein Sezvices (SD): Specialized, Class D . . . $210.00 Individuals, agencies or companies engaged in any business and/or profession, whereby services are performed for the public in return for a consideration and where the sale of inerchandise, a product or other tangible property may occur, and/or where certification or registration may be required to perform such services (nonprofessional category). Examples: Abatract company (if company furnishes title insurance, additional title insurance license is required) Advertising agency (extra license for solicitation) Ambulance service Animal hospitals (not required if accessory use to licensed veterinarian) Athletic club • Auctioneer agency, auctioneers Boats, ferries and sight-seeing coaches Bottled gas dealer/service Bottled water dealer/service Commercial freight and passenger agency Conaervatory Credit bureau (credit information on individuals) Decorators, bunting, flags, pennants Employment agencies (except State and Federal) Gymnasium Hospitals, private or for profit, includes life care facilities and adult congregate living facilities Investment securities; consultant service (no securities bought or sold) Kennels, animal Laboratory; dental, chemical, X-ray, optical, medical, etc. Optician, dispensing and filling prescription and grinding for licensed doctors Water softener service Other specialized Class D services Services (SE): Specialized, Class E Agencies, companies, entities, facilities or firms engaged in any business, service or profession whereby services are performed an.d/or merchandiae, products, property or commodities, either tangible or intangible, are bought and/or sold and where certification or registration may be required to perform such services or to buy and sell such merchandise, products, property or commoditiea. (ma.y includ.e both professional and nonprofessional categories.) Auctions, (jewelry, glasaware, leather, food, china and art objects) per day . . . $220.00 Automobiles for hire, taxi, etc. Each vehicle . . . 105.00 Each place of business ... 147.00 Marina, dockage per slip ... 2.62 Boat yard, covers boat or yacht repair, boat overhauling or boat building . . . 220.50 In addition, where boats are stored, per storage space ... 7.87 Bond brokers or dealers in atate, county and municipal bonds and debentures of private corporations. Also covers consultant and fiscal advisory service . . . 472.50 Brokers in options and futures (stocks and commodities) stipulated privilege of buying or aelling a stated property or security ... 315.00 Brokers, mortgage or loan, advertising, making or negotiating for loans between companies and individuals, but not actually lending the money . . . 210.00 Cable communications company (television) . . . 491.40 Dry cleaning and pressing ... 210.00 Where cleaning and pressing or dyeing is done on premises, no charge for vehicles when owned by plant and operators are on payroll; otherwise vehicles are extra. Fur storage, extra. Does not permit laundry without extra license. Discount corporations, where paper is bought on refrigerators, cars, stoves, washing machines, etc. and does not cover personal or small loans where interest is charged ... 353.85 Electric light or power companies ... 820.05 Electro-magnetic waves, produced or generated for purpose of broadcasting by radio . . . 491.40 Express delivery companies . . . 210.00 Firearm sales (where connected or not connected with other business. This classification does not cover fireworks.) ... Z10.00 Garbage or trash collection ... 590.10 Gas companies, illuminating and cooking ... 820.05 Gasoline (bulk), naphtha or kerosene, lubricating oils (wholesale) . . . 472.50 In addition, each truck ... 65.10 Hotel, motel, boarding houses, lodging and apartments containing 3 to 5 bedrooms: Base price . . . 21.00 Over 5 bedrooms, per bedroom, plus above base price ... 2.62 Does not include dining rooms or other eating facilities operated in connection with establishment above for which a separate restaurant license shall be required. Additional license required for newsstand, tobaccos, packaged candies or other merchandiae. Laundriea, steam, electrical or hand, based on number of employees: 1 to 2 persons ... 63.00 3 to 4 persons ... 105.00 5 to 6 persons ... 168.00 7 to 10 persons ... 236.25 11 to 20 persons ... 295.05 More than 20 persons ... 472.50 Loans and mortgages, advertising for or making an.d actuall� loaning money at interest (Does not cover discount companiea.) .. . 353.85 Loan compan.ies (Small or personal, for short term at interest, licensed by state as small loan buainess. Does not cover discount corps.) . . . 353.85 Pay parking lots, based on number of parking spaces: 1 to 25 cars ... 42.00 26 to 50 cars ... 63.00 51 to 100 cars ... 126.00 101 or more cara ... 210.00 Patrol agency and merchant police, including business or service of opening and closing homes, and watch service therefore: One patrol or agent ... 147.00 Each additional patrol or agent ... 26.25 Public Water companies . . . 820.05 Telegraph company . . . 573.30 Telephone company . . . 210.00 Trading stamp or coupon redemption or display room ... 472.50 Trade inducement company (redemption store extra) ... 590.10 Plus each outlet serviced by trade inducement company ... 26.25 . Undertaker or funeral parlor ... 315.00 Plus hearse service, connected or not; state embalmers certificate required. Yacht broker . . . 362.25 Services (SF): Specialized, Class F . . . $353.85 Corporations or entities engaged in financial services, such as, loans, mortgages, checking accounts, savings accounts, safety deposit boxes, etc., and who are chartered by the State of Florida as a bank, commercial bank, or a savinga and loan association (specialized services). Examples: Banks Savings and loan associations Services (SG) : Specialized, Class G . . . $315.00 Companies, corporations or firms engaged in limited manufacturing and the storage and sales of bulk products such as construction materials. Examples: Concrete mixing plants (batch plant), includes sale of materials, etc. So.iicitors (SP) : Each solicitor, per year . . . $472.50 Each solicitor, per month ... 210.00 Examples: Catalogue and/or sample solicitor Lecturer and/or instructor w/muds. for sale Mail order salesman Reducing machine salesman Sewing machines or vacuum machine salesman Telephone aolicitation NOTE: Bible canvassing and soliciting, house-to-house, restricted solely to Holy Bibles, shall be exempt from occupational licenses. Subscription agents: Temporarily engaged in taking orders for ma.gazines, encyclopedias, booka, etc., to be delivered at later date. Each person, 10 days or less ...$ 42.00 Each person, 10 to 30 days ... 126.00 Section 2. SEVERABILITY If any court or competent jurisdiction shall hold any word, part, section, paragraph or provision hereof to be unlawful or un.constitutional, such ruling or finding shall not affect the remaining portions of this Ordinance, which shall remain in full force and effect. SSCTION 3. REP�AL OF CONFLICTIN(� ORDINANCF25 All Ordinances or parts of ordinances in conflict herewith shall be an.d the same are hereby repealed. SECTION 4. CODIFICATION This ordinance shall be codified and made a part of the official Code of Ordinances of the Village of Tequesta, Florida. SLCTION 5. LFFLCTIVE DATls This Ordinance shall become take effect upon passage and adoption, ' as provided by law. The Mayor thereupon declared the Resolution duly passed and adopted this _ day of , A.D., 2000. VILLAGE OF TEQUESTA, FLORIDA Joseph N. Capretta, Mayor ATTBST: Village Clerk � Jo�rE,s r ��71 r.n Flagler Center Tower, Suite 110Q Mailirag Address T ����N 505 South Flagler Drive Post Office �ox 3475 & C`T'r TD�C+ F A West Patm Beach, Florida 334(?I West Palm Beach, Florida 33402-3475 �71 IJDD�7 .11. Telephone (56I) 659-3000 Facsimite (561) 832-1454 atto�meys and Co�ms�lors John C. Ra.ndolph, Esq. Direct Dial: (561) 65Q-0458 E-mail: jrandolph@jones-foster.com August 29, 2000 VIA FAX: 575-6239 I�a L. Irvvin, Planner Village of Tequesta Post O�ce Box 3273 T.equesta, Florida 33469-0273 RE: Village of Tequesta Revised Ordinance Amending Chapter 1, Article II, Occupations Generally Our File No. 13153.1 Dear Kara: I have reviewed the revised ordinance which you fax� to me on August 28, 2000, and approve saffie as to legat form and sufficiency. Sincerely, 70NES, FOS JOHNSTON & STUBBS, P.A. John C. Randolph JCR/ssm � �� -----._.__. � � `•a ��'1� !r; �l-9�• _ ...{ � �'�' �� tt �� �'�:�if�� � .._.;..:"�..``•i: , , �' , ;" � , .