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Ord 29-10ORDINr~NCE NO. 29-10 AN ORDINANCF? OF THE CITY COMMISSION Ol~ "I'HE CI"TY OF DELRAY BEACI-I, FLORIDA, AMENDING CHAP'TF,R 110, "LOCAL BUSINESS TAXES GENERALLY" BY AMENDING SECTION 110.15, "LOCAL BUSINESS TAX SCHEDULE" IN ORDER TO INCLUDE PHA1tI~1~-~CIF_,S; PROVIDING A SAVING CI.~IUSE, A GENERAL REPEr~LER CLAUSE, AND AN EFITCTIVE DATE. WHERI?~15, the City Comnussion of the City of Delray Beach, 1~lorida, desires to include pharmacies among the categories of business requiring a Local Business 'Tax Receipt. NOW, "THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF DELRAY BRACH, FLORIDA, AS FOLLOWS: Section 1. That Chapter 110, "Local Business Taxes Generally", of the Code of Ordinances is amended by amending Section 110.15, "Local Business 'l'ax Schedule", to read as follows: Sec. 110.15. LOCAL BUSINESS TAX SCHEDULE. The following enumerated individual local business taxes shall be paid to the City by the persons engaging in or managing or transacting the several occupations or professions named yearly, unless otherwise specified: TABLE INSET: Classification All Fees $156.56 except as noted Abstracting Land title, warranty or security company. Each individual conducting the business of abstracting title, either in part or in whole, shall pay a license tax. Academy of Music Adult Entertainment Advertising Agencies, firms, associations, corporations or other persons distributing circulars, pamphlets or other advertising matter, except local merchants and theaters advertising in this way their own goods and merchandise, shall pay an annual license tax. Advertising Agencies engaged in the business of bill posting shall pay a license tax, per year. Advertising Office, Public Relations Alleys, Bowling, Boxbull or Tenpins Each lane 25.35 Ambulance Separate from undertaking, each 88.57 Amusement Purlors or Concert Hulls Apartment, Rooming Houses Per room, excluding kitchen and bathrooms 6.37 A ytrurium Armored Cur Service Each vehicle 88.57 Art Gallery (1) Art Studio, workshop, classes (2) Artist, commercial (3) Artist material or supplies (See Merchants) (4) Artists' outdoor sale: Each sale, first day 37.97 Each day thereafter 12.74 Astrologists, Clairvoyunts, Fortune Tellers, Pulmists, Phrenologists, Spirituulists, Numerologists and Mentul Healers These activities and others of a similar nature, whether or not in connection with another business charging fees, shall pay a license tax. Athletic Club, Gymnasium (Zoning) Auctioneers Auctions Auction, Real Estate Per day ORD. NU. 29-10 Automatic Amusement Machines. Games or Devices, Distributor Annual Fee Note: It is understood that this shall not be construed to license or permit operation or display of gambling devices. Automatic Games and Devices or otherwise, marble games, such as throwing balls at figures and the like, which are not elsewhere provided for in this Chapter. Each machine or apparatus 63.21 Automutic Trade Machines Where only incentive to operate same is to procure such as gum, nuts and the like Each machine 37.97 Distributor 149.94 Automatic Weighing Machines Distributor Each machine 12.74 Automobile or Motor Vehicles, Trucks, Farm Tractors and Farm Implements, Motorcycles (1) Auto agency or dealer, in new or used cars, motor vehicles, motorcycles, trucks, farm tractors and farm implements, with one principal place of business, not to exceed one lot for display purposes, each agency, not to include repairs. (2) Each additional display lot. (3) Rental of vehicle not to exceed thirty (30) days as replacement for vehicles undergoing repairs by agency. Automobile (1) Automatic car wash, not in connection with other business (2) Automobile association (See Insurance) (3) Driving school (4) Parking lots, commercial, each lot (5) Repair shop or garage, in connection with auto agency (6) Repair shop or garage not in connection with other business (7) Self-serve car wash, first unit 50.60 ORD. NO. 29-10 Each additional unit 12.74 (8) U-Drive rentals (9) Upholstering, tops, seat covers and the like (10) Automobile used parts, dealers in, used for purposes other than junk (11) Wrecker service, towing (12) Auto detailing Automobile .Service Station Washing and polishing, greasing, lubricating and like servicing of automobiles, selling gasoline and oil, but not to include repair work and not to include the sale of merchandise required to be licensed otherwise by ordinance under Merchants. Automobile Service Stulion Selling merchandise other than petroleum products used in greasing and lubricating, shall pay the Merchants license on other merchandise in addition to the foregoing. Baby Sitter Service 75.94 Bugguge or Freight Trunsfer Compuny Bakery Wholesale and retail, each store Ballrooms,for Profit Bunks (National and State chartered), ,Savings and Loan Associations (per Section 5219 Revised Statutes 12 U.S.C. 548) Bankruptcy, Closing Out, Trustee Scrle (See Fire sale) Burber Shops Beach Equipment (Subject to bids to the Commission) Beauty Shops Bible, Holy-Solicitors Bic~~clc~ .Sh~~p, both retail and repair ORD. NO. 29-10 Billiard, Pool or Bagatelle Tables For profit, each table 63.21 BIYCIS Dealers Blueprinting Service Maps, plats and the like Boat Agencies, New/Used Each lot, not to include repairs Boats for Hire Fishing, cruising or sightseeing (each boat) Boathouses Storage only Boat Marinus, Dockage, Yacht Basins Boat Repair Boiler, Machine Shops or Foundries Bondsman, Bail Bonds Book, Magazine Solicitors Per week 63.21 Per person 25.36 Interstate commerce No fee Bookkeeper/Accountant, not C.P.A. Boot and Shoe Repair Shop Botlling Works Brokers Stockers, [Stocks,] bonds, mortgages, customs and others Building Inspector Building and Loan Associations (See Banks) Burglar Alarm Company ORD. NO. 29-10 Bus Station, intrastate business only Business College, Trade Schools Business Office Butcher Shop Cabinet Shop Carpet and Rug Cleaning Each location Caterers Fixed base or mobile, each truck 63.21 Ceramic Studio Chemical Companies Christmas Tree Sales Season only, each lot Citrus Fruits and Tlegelable Retail (See Merchants) Claim and Collecting Agencies Cleaning, Pressing, Dyeing (See Laundries) Clothing Secondhand dealers Cold Drink Stand (See Merchants) Cold Storage All types Commission Merchants Handling shipments (other than specifically provided for herein) on a Commission basis Computer Service Concrete Products (See Manufacturer) Concrete Ready-Mix Plant Contractors (1) General ORD. NO. 29-1U (2) Engineering contractor (includes bridge, bulkheading, drainage, excavating, sewer construction, dredging, irrigation systems, pile driving, seawalls, sidewalk, street grading and paving and similar contract work (3) Structural and reinforced iron and steel (4) Subcontractors and others as listed: Concrete, stone, brick Electrical Heating and ventilating House movers Masons Plasterers Roofing Sheet metal and tinsmith Septic tank Tile Well drilling Floor sanding and finishing Lathers Plumbers (5) Any person who shall accept orders to be engaged in the business of accepting orders or constructs on cost plus, fixed fee, stated sum, percentage basis or any combination thereof, or for compensation other than wages for doing work on or in any building or structure requiring the use of paint, stone, brick, mortar, cement, wood, structural steel or iron, sheet iron, metallic piping, tin, lead or any other building material; or to do any paving or curbing on sidewalks or streets, on public or private property, using asphalt, brick, stone, cement or wood or any combination; or to excavate for foundations or any other purpose, or to construct sewers, septic tanks, docks, drive piling, construct bridges, construct seawalls and bulkheads of any and all description; and who is engaged in the business of building, remodeling, repairing, razing or moving, whether it be by contract, fixed fee or sublet, percentage or any combination thereof, or for compensation other than wages, shall be deemed to be a contractor within the meaning of this Chapter. ORD. NO. 29-10 Convalescent Home (not sanitarium) Ch. 400, Florida Statutes, zoning, State Department of Health and Rehabilitative Services regulations Costume, Clothing Rental Credit Bureaus Dairies (milk distributors, jobbers or creameries delivering milk) Each truck 88.57 Dunce Hulls Dancing Schools Datu Processing (See Professional) Dealers in Secondhand Firearms This license shall be exclusive of all other license taxes. All secondhand dealers shall keep a permanent record of all purchase and sales, including dates, description of property purchased or sold, names and addresses of persons purchasing or selling them. Del icutessen Dental Supplies Dentul Technician Laboratory Department Stores (See Merchants) Detective Agency Each location (state certificate) Distributor Dog and Pet Grooming Sale of supplies (See Merchants) Dressmaking, Hemstitching (no stock carried) Drugs, Retail Deuler (See Merchants) Dry Cleaning (See Laundries) Electric Light and Power Companies Emigrant Agents Including any agent, solicitor or recruiter engaged in the business of hiring, ORll. NO. 29-1U enticing or soliciting laborers or emigrants. Employment Agencies Engravers or Lithographers Export or Import Companies Express Companies (Intrastate only) Exterminators (State certificate) Fertilizer Manufacturers--Mixing Plant Fire Extinguisher Sales, Service Fire and Wreck Sales When not conducted by bona fide business concerns previously established and doing business in the City), of undamaged goods of that firm having damage by I7re or wreck, each sale. Fish or Poultry Market Fish Peddler (See Peddlers of merchandise) Fishing Tackle (See Merchants) Fishing Tackle or Gun Repair Florists or Dealers in Flowers, each Food Lockers--Cold Storage Fruit, Vegetable Stand Fumigating (See Exterminators) Furniture and House Furnishing (See Merchants) Gas Companies (1) Distributing and selling gas through pipelines (2) Selling bottled gas (3) Gas tank wagon delivery only Gasoline and Oil Distributors Wholesale, storage Facilities in the City Golf Courses, Each Golf Driving Range, Each ORD. NO. 29-10 Golf Miniature, Each Guaranty or Surety Title Companies Guard, Patrol Service (See Detective Agency) Guns, Sales or Repair Need Federal firearms dealers license Harness and Saddlery (See Merchants) Home Occupation Hospitals, Sanitarium Hotels Per room, excluding kitchens and bathrooms 6.37 Hypnotists Must meet requirements set forth in F.S. Chapter 456 Ice Cream Manufacturers Ice Cream Parlors Ice Cream Wagon or Truck, each 126.41 Ice Manufacturing or Storage Import, Export (See Export) Insecticide Manufacturers or dealers Installers, Carpets Insurance Adjusters Insurance Agency For each company represented Insurance Baggage, each company represented Insurance Casualty, life, hospitalization, industrial, burial, bonding and surety companies, each Interior Decorator 10 ORD. NO. 29-10 Invalid and Hospital Supplies Jewelry Dealers buying and selling old gold, silver and other precious metals, or offer to buy and sell (permanent records of all purchases and sales, including dates, description of property purchased and sold, names and addresses of persons purchasing or selling required). .Iewelry Repair Jewelry Store (See Merchants) Junk Shops or Dealers License required whether or not sale or purchase or both, or solicitations are made Kennels, Animal (Approved location) Key Shop, Locksmith and Associated Services (See Merchants) Knife, Scissors and Tool Sharpener Landscape Company Laundry or Dry Cleaning Plant Agent for out of town laundries Local agency, permanent office Self-service Lawn Maintenance Lawn Spraying State Board of Health certificate Linen or Diaper Service Loan, Finance, Mortgage Company Lumber Dealers Lunch Stands, (Not over twenty-five (25) chairs) Machine Shops (Not automobile) Mail Order Business Maintenance (Floor, home, office, building) Manicurist, each 75.94 11 OKD. NU. 29-1U Manufacturer Marble and Granite Works Massage Salon Masseur, Masseuse, each 75.94 Meats (See Butcher shop) Merchundise, Secondhand (See Secondhand dealers) Merchunts, Druggists and Storekeepers Messenger Service (exclusive of telegrams) Mimeograph and Letter Shop Monuments and Tombstones Motion Picture Theaters Giving performances of moving pictures or other forms of entertainment Movers (See Storage) Moving Company Musicul Devices Operator of mechanically operated (whether operated in connection with or separate from any other business) License or tag must be displayed on each machine Musical Devices (Distributor) Music teachers Nails, Acrylic Shops (State certificate) Newspaper Publisher News Companies (Owners or managers of) Newsstands Owners or managers of, where daily and weekly newspapers or magazines, postcards and the like are sold Night CI ubs Restaurants, dining rooms or other establishments, whether floor show or other form of entertainment, exclusive of orchestra, is provided for guests. 12 ORD. NO. 29-10 Novelty Works (See Manufacturer) Nursery Shrubs, trees, plants or landscaping Nursing Home (See Convalescent home) Office Machine Repuirs (See Repair shop) Oil (See Gasoline) Paint Manufacturer (See Manufacturer) Parcel Delivery Each vehicle 75.94 Pawnbrokers Peddlers of Merc•hundise (1) Not otherwise enumerated specifically herein, shall pay a license tax per day of, each person 25.36 (2) Peddlers who are not producers of the product they sell and who peddle from house to house the products of the farm, grove or waters, shall pay a license tax per day of, each person 25.36 (3) Peddlers, hawkers or vendors engaged in the occupation of selling products such as fruit, eggs and vegetables and farm products from wagon, push cart or other vehicle, shall pay a license tax of, each vehicle (4) Peddlers, hawkers, vendors, agents or solicitors soliciting business for out-of- town business houses or enterprises not maintaining place of business in city, providing however that this provision does not apply to wholesalers dealing exclusively with retailers (5) Traveling stores, dry goods, groceries, clothing, boots and shoes Pet Shop or Grooming (See Dog and pet grooming) Photo Processing, Film Developing Pharmacies Photogruphers• Piano tuners Picture Agents Plating with Metals 13 ORD. NO. 29-10 Portable Toilets Postcard Stands• (Only) Potato Chips (See Manufacturer) Print Shop or Publishing Private Posta! Mailbox Private Schools (See Schools) Professional (1) The following practitioners are classed as professional, and each person engaged in the practice of this profession other than persons receiving only a salary or wage by a licensed practitioner in this City, is required to pay a professional local business tax: Accountants and auditors Architects Architects, landscaping Attorneys and lawyers Business consultant Chemists Chiropractors Chiropodists Data processing Dentist Draftsman Engineers, civil, consulting Interior Design Opticians Optometrists Osteopathic physicians Physicians Psychiatrists 14 ORD. NO. 29-1 U Research laboratory or office, for profit Surgeons Tax consultant Veterinarians or veterinary Other professions not classified (2) For each person operating with the person licensed in the preceding clause, other than the professional employees Properly Management Promoters Entertainment, sports or contests Public Hall_for Hire Public Stenographer Publishing Company Books, directories and the like Radio Communications Radio Repair Shop (See Repair Shops) Railroad Companies, each Real Estate Agency or Broker Recording Studio Reducing Salon Renlal Equipment (All types) Repair Shop.' ' Repairs. from Restaurants Cafes and pub separate from Retirement, 1 Rinks (Bicyc Roof Trusses .Sawmill Yard Schools Secondhand Dealers (1) In goods, wares and merchandise, secondhand or otherwise, known as secondhand dealers exclusive of firearms. (See Dealers in secondhand firearms and secondhand clothing) (2) All secondhand dealers shall keep a permanent record of all purchases and sales, including dates, description of property purchased and sold, names and addresses of persons purchasing or selling them. (3) However, the business shall be adequately housed inside a substantial store building and provided that before any person shall sell or be engaged in the business of selling goods, wares, merchandise or other personal property, the sales being advertised as bankrupt, insolvent, insurance, assignee, trustee, auction, syndicate, railroad or other wreck, wholesale, manufacturer's or closeout sale, or as goods damaged by smoke, fire, water or otherwise, the person shall file an application with the Commission, which application shall be passed on by the Commission and a license tax paid. Secretarial Service Seed stores (Wholesale and Retail) (See Merchants) Ship Brokers Shoemaker and Repairs Shooting Gallery Sign Painters Commercial but not erecting Soda or Mineral Water Fountains Solicitor (See Peddlers of Merchandise) Sporting Goods (See Merchants) Stamp or Old C.'oin Dealer Storage Warehouse or Room Tailors Tanning Salon Tattoo Salvn 16 ORD. NO. 29-10 Tax Agency (See Professional) Taxidermist, or agents for In addition to other license Taxis First vehicle 126.63 Each additional vehicle 63.21 Telegraph Companies Telemarketing Telephone Answering Service Telephone Solicitation (See Sections 118.40 through 118.45) Telephone .Systems and Companies Intrastate business only Temporary Business Receipts (1) Business temporarily located inside enclosed shopping mall; thirty (30) days only (no extensions) 75.94 (2) Special events, no more than once annually (if under three (3) days), as approved by Commission (each license, not otherwise enumerated herein) No fee (3) Special events, no more than once annually (in excess of three (3) days), as approved by Commission (each license, not otherwise enumerated herein) 75.94 Temporary Holiday/Vendors 75.94 Termite Control Companies Theatrical Director: Who charge for servi~ performance Theatrical or Dram. For profit, where pert performance Towel, Diaper, Unil Towing Service (Se Trade Schools Trading Stump Companies Trailer Park Trailer, Truck Rental Travel Bureaus Tree Pruner (Must have insurance) Trucks Motor driven, also doing freight transportation, hauling or transfer business i profit, except where other licenses are paid in conducting business, each. (Dr apply to trucks owned by the city, county or state) U-Drive-It Cars (See Automobile) Undertakers, Embalmers and Funeral Directors Uniform Supply (See Towel, diaper, uniform supply company) Upholsterer Mending Machines (See Automatic trade machines) Menetian Blinds Repair, installation and associated services Mulcanizing Each place of business Watch Repair Water (Sold in bottles) (See Bottling works) Water Companies Persons operating same Water-Softening Service Weig>ht Clinic Weighing Machines (See Automatic trade machines) Wheelchair Rental (See Invalid) Window Cleaning Window Tinting 61'oud Yurd 1 H ORD. NO. 29-10 Wrecker Service (See Automobile) Section 2. 'T'hat should any section or provision of this ordinance or any portion thereof, any paragraph, sentence, or word be declared by a court of competent jurisdiction to be invalid, such decision shall not affect the validity of the remainder hereof as a whole or part thereof other than the part declared to be invalid. Section 3. 'That all ordinances or parts of ordinances in conflict herewith be, and the same are hereby repealed. Section 4. That this ordinance shall become effective immediately upon passage on second and final reading. PASSED AND ADOP"I'FD in regular session on September, 2010. ATTES"1': ..o~.~~N City Clerk rr~~ First Readin ~ oll~~~ Second Readin second d final reading o this 21" day of ~~ MAYOR 19 ORD. NO. 29-10 Coversheet MEMORANDUM TO: Mayor and City Commissioners FROM: David T. Harden, City Manager DATE: September 9, 2010 Page 1 of 1 SUBJECT: AGENDA ITEM 10 H -REGULAR COMMISSION MEETING OF SEPTEMBER 21, 2010 ORDINANCE NO.29-10 ITEM BEFORE COMMISSION This ordinance is before Commission for second reading to consider an ordinance amending Chapter 110, "Local Business Taxes Generally", of the Code of Ordinances by amending Section 110.15, "Local Business Tax Schedule", in order to include "Pharmacies" among the categories of businesses requiring a Local Business Tax Receipt. BACKGROUND At the first reading on September 7, 2010, the Commission passed Ordinance No. 29-10. RECOMMENDATION Recommend approval of Ordinance No. 29-10 on second and final reading. http://miweb001/agendas/Bluesheet.aspx?ItemID=3752&MeetingID=271 9/22/2010 ORDINANCE NO. 29-10 AN ORDINANCE OF THE QTY COMMISSION OF THE QTY OF DELRAY BEACH, FLORIDA, AMENDING CHAPTER 110, "LOCAL BUSINESS TAXES GENERALLY" BY AMENDING SECTION 110.15, "LOCAL BUSINESS TAX SC1=~DULE" IN ORDER TO INCLUDE PHARMACIES; PROVIDING A SAVING CLAUSE, A GENERAL REPEALER CLAUSE, AND AN EFFECTIVE DATE. WHEREAS, the City Commission of the City of Delray Beach, Florida, desires to include pharniacies arrong the categories of business requiring a Local Business Tax Receipt. NOW, THEREFORE, BE IT ORDAINED BY THE QTY COMNIISSION OF THE QTY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: Section 1. That Chapter 110, "Local Business Taxes Generally", of the Code of Ordinances is amended by amending Section 110.15, "Local Business Tax Schedule", to read as follows: Sec. 110.15. LOCAL BUSINESS TAX SCHEDULE. The following enumerated individual local business taxes shall be paid to the City by the persons engaging in or managing or transacting the several occupations or professions named yearly, unless otherwise specified: TABLE INSET: All Fees $156.56 Classification except as noted Abstracting Land title, warranty or security company. Each individual conducting the business of abstracting title, either in part or in whole, shall pay a license tax. Academy of Music Adult Entertainment Advertising Agencies, firms, associations, corporations or other persons distributing circulars, pamphlets or other advertising matter, except local merchants and theaters advertising in this way their own goods and merchandise, shall pay an annual license tax. Advertising Agencies engaged in the business of bill posting shall pay a license tax, per year. Advertising Office, Public Relations Alleys, Bowling, Boxball or Tenpins Each lane 25.35 Ambulance Separate from undertaking, each 88.57 Amusement Parlors or Concert Halls Apartment, Rooming Houses Per room, excluding kitchen and bathrooms 6.37 Aquarium Armored Car Service Each vehicle 88.57 Art Gallery (l) Art Studio, workshop, classes (2) Artist, commercial (3) Artist material or supplies (See Merchants) (4) Artists' outdoor sale: Each sale, first day 37.97 Each day thereafter 12.74 Astrologists, Clairvoyants, Fortune Tellers, Palmists, Phrenologists, Spiritualists, Numerologists and Mental Healers These activities and others of a similar nature, whether or not in connection with another business charging fees, shall pay a license tax. Athletic Club, Gymnasium (Zoning) Auctioneers Auctions Auction, Real Estate Per day ORD. N0.29-10 Automatic Amusement Machines, Games or Devices, Distributor Annual Fee Note: It is understood that this shall not be construed to license or permit operation or display of gambling devices. Automatic Games and Devices or otherwise, marble games, such as throwing balls at figures and the like, which are not elsewhere provided for in this Chapter. Each machine or apparatus 63.21 Automatic Trade Machines Where only incentive to operate same is to procure such as gum, nuts and the like Each machine 37.97 Distributor 149.94 Automatic Weighing Machines Distributor Each machine 12.74 Automobile or Motor vehicles, Trucks, Farm Tractors and Farm Implements, Motorcycles (1) Auto agency or dealer, in new or used cars, motor vehicles, motorcycles, trucks, farm tractors and farm implements, with one principal place of business, not to exceed one lot for display purposes, each agency, not to include repairs. (2) Each additional display lot. (3) Rental of vehicle not to exceed thirty (30) days as replacement for vehicles undergoing repairs by agency. Automobile (1) Automatic car wash, not in connection with other business (2) Automobile association (See Insurance) (3) Driving school (4) Parking lots, commercial, each lot (5) Repair shop or garage, in connection with auto agency (6) Repair shop or garage not in connection with other business (7) Self=serve car wash, fiirst unit 50.60 ORD. N0.29-10 Each additional unit 12.74 (8) U-Drive rentals (9) Upholstering, tops, seat covers and the like (10) Automobile used parts, dealers in, used for purposes other than junk (11) Wrecker service, towing (12) Auto detailing Automobile Service Station Washing and polishing, greasing, lubricating and like servicing of automobiles, selling gasoline and oil, but not to include repair work and not to include the sale of merchandise required to be licensed otherwise by ordinance under Merchants. Automobile Service Station Selling merchandise other than petroleum products used in greasing and lubricating, shall pay the Merchants license on other merchandise in addition to the foregoi^~* Baby , Baggc Baker Whole Ballrc Banks Saving 548) Bankr (See Fi Barbe Beach (Subjec Beaut Bible, Bicyci Billiard, Pool or Bagatelle Tables For profit, each table 63.21 Birds Dealers Blueprinting Service Maps, plats and the like Boat Agencies, New/Used Each lot, not to include repairs Boats for Hire Fishing, cruising or sightseeing (each boat) Boathouses Storage only Boat Marinas, Dockage, Yacht Basins Boat Repair Boiler, Machine Shops or Foundries Bondsrnan, Bail Bonds Book, Magazine Solicitors Per week 63.21 Per person 25.36 Interstate commerce No fee Bookkeeper/Accountant, not C.P.A. Boot and Shoe Repair Shop Bottling Works Brokers Stockers, [Stocks,] bonds, mortgages, customs and others Building Inspector Building and Loan Associations (See Banks) Burglar Alarm Company ORD. N0.29-10 Bus Station, intrastate business only Business College, Trade Schools Business Office Butcher Shop Cabinet Shop Carpet and Rug Cleaning Each location Caterers Fixed base or mobile, each truck 63.21 Ceramic Studio Chemical Companies Christmas Tree Sales Season only, each lot Citrus Fruits and vegetable Retail (See Me Claim and Collecting Agencies Cleaning, Pressing, Dyeing (See Laundries Clothing Secondhand dealers Cold Drink Stand (See Merchants) Cold Storage All types Commi.s.sion Merchants Handling shipments (other than specifically ~ basis Computer Service Concrete Products (See Manufacturer) Concrete Ready-Mir Plant Contractors (1) General (2) Engineering contractor (includes bridge, bulkheading, drainage, excavating, sewer construction, dredging, irrigation systems, pile driving, seawalls, sidewalk, street grading and paving and similar contract work (3) Structural and reinforced iron and steel (4) Subcontractors and others as listed: Concrete, stone, brick Electrical Heating and ventilating House movers Masons Plasterers Roofing Sheet metal and tinsmith Septic tank Tile Well drilling Floor sanding and tinishing Lathers Plumbers (5) Any person who shall accept orders to be engaged in the business of accepting orders or constructs on cost plus, fixed fee, stated sum, percentage basis or any combination thereof, or for compensation other than wages for doing work on or in any building or structure requiring the use of paint, stone, brick, mortar, cement, wood, structural steel or iron, sheet iron, metallic piping, tin, lead or any other building material; or to do any paving or curbing on sidewalks or streets, on public or private property, using asphalt, brick, stone, cement or wood or any combination; or to excavate for foundations or any other purpose, or to construct sewers, septic tanks, docks, drive piling, construct bridges, construct seawalls and bulkheads of any and all description; and who is engaged in the business of building, remodeling, repairing, razing or moving, whether it be by contract, fixed fee or sublet, percentage or any combination thereof, or for compensation other than wages, shall be deemed to be a contractor within the meaning of this Chapter. ORD. N0.29-10 Convalescent Home (not sanitarium) Ch. 400, Florida Statutes, zoning, State Department of Health and Rehabilitative Services regulations Costume, Clothing Rental Credit Bureaus Dairies (milk distributors, jobbers or creameries delivering milk) Each truck 88.57 Dance Halls Dancing Schools Data Processing (See Professional) Dealers in Secondhand Firearms This license shall be exclusive of all other license taxes. All secondhand dealers shall keep a permanent record of all purchase and sales, including dates, description of property purchased or sold, names and addresses of persons purchasing or selling them. Delicatessen Dental Supplies Dental Technician Lahoratory Department Stores (See Merchants) Detective Agency Each location (state certificate) Distributor Dog and Pet Grooming Sale of supplies (See Merchants) Dressmaking, Hemstitching (no stock carried) Drugs, Retail Dealer (See Merchants) Dry Cleaning (See Laundries) Electric Light and Power Companies Emigrant Agents 1(1CIUding tlllV Eit~l;Ill, SV~~ICI~I)I' ON' I~tCl~lJltC!' Cn4~1~~C'.1 enticing or soliciting laborers or emigrants. Employment Agencies Engravers or Lithographers Export or Import Co~rTpanies Express Companies (Intrastate only) Exterminators (State certificate) Fertilizer Manufacturers--Mixing Plant Fire Extinguisher Sales, Sen~ice Fire and Wreck Sales When not conducted by bona fide business concerns previously established and doing business in the City), of unda-naged goods of that firm having damage by fire or wreck, each sale. Fi.rh or Poultry Market Fish Peddler (See Peddlers of merchandise) Fishing Tackle (See Merchants) Fishing Tackle or Gun Repair Florists or Dealers in Flowers, each Food Lockers--Cold Storage Fruit, Vegetable Stand Fumigating (See Exterminators) Furniture and House Furnishing (See Merchants) Gas Companies (1) Distributing and selling gas through pipelines (2) Selling bottled gas (3) Gas tank wagon delivery only Gasoline and Oil Distributors Wholesale, storage Facilities in the City Golf Courses, Each Golf Driving Range, Each ORD. N0.29-10 Golf Miniature, Each Guaranty or Surety Title Companies Guard, Patrol Service (See Detective Agency) Guns, Sales or Repair Need Federal firearms dealers license Harness and Saddlery (See Merchants) Home Occupation Hospitals, Sanitarium Hotels Per room, excluding kitchens and bathrooms 6.37 Hypnotists Must meet requirements set forth in F.S. Chapter 456 Ice Cream Manufacturers Ice Cream Parlors Ice Cream Wagon or Truck, each 126.41 Ice Manufacturing or Storage Import, Export (See Export) Insecticide Manufacturers or dealers Installers, Carpets Insurance Adjusters Insurance Agency For each company represented Insurance Baggage, each company represented Insurance Casualty, life, hospitalization, industrial, burial, bonding and surety companies, each Interior Decorator 10 ORD. N0.29-10 Invalid and Hospital Supplies Jewelry Dealers buying and selling old gold, silver and other precious metals, or offer to buy and sell (permanent records of all purchases and sales, including dates, description of property purchased and sold, names and addresses of persons purchasing or selling required). Jewelry Repair Jewelry Store (See Merchants) Junk Shops or Dealers License required whether or not sale or purchase or both, or solicitations are made Kennels, Animal (Approved location) Key Shop, Locksmith and Associated Services (See Merchants) Knife, Scissors and Tool Sharpener Landscape Company Laundry or Dry Cleaning Plant Agent for out of town laundries Local agency, permanent office Self-service Lawn Maintenance Lawn Spraying State Board of Health certificate Linen or Diaper Service Loan, Finance, Mortgage Company Lumber Dealers Lunch Stands, (Not over twenty-five (25) chairs) Machine Shops (Not automobile) Mail Order Business Maintenance (Floor, home, office, building) Manicurist, each 75.94 11 ORD. N0.29-10 Manufacturer Marble and Granite Works Massage Salon Masseur, Masseuse, each 75.94 Meats (See Butcher shop) Merchandise, Secondhand (See Secondhand dealers) Merchants, Druggists and Storekeepers Messenger Service (exclusive of telegrams) Mimeograph and Letter Shop Monuments and Tombstones Motion Picture Theaters Giving performances of moving pictures or other forms of entertainment Movers (See Storage) Moving Company Musical Devices Operator of mechanically operated (whether operated in connection with or separate from any other business) License or tag must be displayed on each machine Musical Devices (Distributor) Music teachers Nails, Acrylic Shops (State certificate) Newspaper Publisher News Companies (Owners or managers of) Newsstands Owners or managers of, where daily and weekly newspapers or magazines, postcards and the like are sold Night Clubs Restaurants, dining rooms or other establishments, whether floor show or other form of entertainment, exclusive of orchestra, is provided for guests. 12 ORD. N0.29-10 Novelty Works (See Manufacturer) Nursery Shrubs, trees, plants or landscaping Nursing Home (See Convalescent home) Office Machine Repairs (See Repair shop) Oil (See Gasoline) Paint Manufacturer (See Manufacturer) Parcel Delivery Each vehicle 75.94 Pawnbrokers Peddlers of Merchandise (l) Not otherwise enumerated specifically herein, shall pay a license tax per day of, each person 25.36 (2) Peddlers who are not producers of the product they sell and who peddle from house to house the products of the farm, grove or waters, shall pay a license tax per day of, each person 25.36 (3) Peddlers, hawkers or vendors engaged in the occupation of selling products such as fruit, eggs and vegetables and farm products from wagon, push cart or other vehicle, shall pay a license tax of, each vehicle (4) Peddlers, hawkers, vendors, agents or solicitors soliciting business for out-of- town business houses or enterprises not maintaining place of business in city, providing however that this provision does not apply to wholesalers dealing exclusively with retailers (5) Traveling stores, dry goods, grocerie Pet Shop or Grooming (See Dog and I Photo Processing, Filnr Developing Pharmacies Photographers Piano tuners Picture Agents Plating with Metals Por[able Toilets Postcard Stands (Only) Potato Chips (See Manufacturer) Print Shop or Publi.shin~ Private Postal Mailbox Private Schools (See Schools) Professional (1) The following practitioners are classed as professional, and each person engaged in the practice of this profession other than persons receiving only a salary or wage by a licensed practitioner in this City, is required to pay a professional local business tax: Accountants and auditors Architects Architects, landscaping Attorneys and lawyers Business consultant Chemists Chiropractors Chiropodists Data processing Dentist Draftsman Engineers, civil, consulting Interior Design Opticians Optometrists Osteopathic physicians Physicians Psychiatrists Research laboratory or office, for profit Surgeons Tax consultant Veterinarians or veterinary Other professions not classified (2) For each person operating with the person licensed in the preceding clause, other than the professional employees Property Management Promoters Entertainment, sports or contests Public Hall for Hire Public Stenographer Publishing Company Books, directories and the like Radio Communications Radio Repair Shop (See Repair Shops) Railroad Companies, each Real Estate Agency or Broker Recording Studio Reducing Salon Rental Equipment (All types) Repair Shops, each Repairs from Truck or Other Vehicle Re.staurant.s (If dancing permitted, see Night clubs) Cafes and public eating places (whether food is served in connection with or separate from other business, except dining rooms in connection with hotels) Retirement. Rest Home (See Convalescent home) Rinks (Bicycle, skating or other) Roof Trusses (Se Manufacturer) 15 ORD. N0.29-10 Sawmill Yard Schools Secondhand Dealers (1) [n goods, wares and merchandise, secondhand or otherwise, known as secondhand dealers exclusive of firearms. (See Dealers in secondhand firearms and secondhand clothing) (2) All secondhand dealers shall keep a permanent record of all purchases and sales, including dates, description of property purchased and sold, names and addresses of persons purchasing or selling them. (3) However, the business shall be adequately housed inside a substantial store building and provided that before any person shall sell or be engaged in the business of selling goods, wares, merchandise or other personal property, the sales being advertised as bankrupt, insolvent, insurance, assignee, trustee, auction, syndicate, railroad or other wreck, wholesale, manufacturer's or closeout sale, or as goods damaged by smoke, fire, water or otherwise, the person shall file an application with the Commission, which application shall be passed on by the Commission and a license tax paid. Secretarial Service .Seed stores (Wholesale and Retail) (See Merchants) Ship Brokers Shoemaker and Repairs Shooting Gallery Sign Painters Commercial but not erecting Soda or Mineral Water Fountains Solicitor (See Peddlers of Merchandise) Sporting Goods (See Merchants) Stamp or Old Coin Dealer Storage Warehouse or Room Tailors Tanning Salon Tattoo Salon 16 Taz Agency (See Professional) Taxidermist, or agents for In addition to other license Taxis First vehicle 126.63 Each additional vehicle 63.21 Telegraph Companies Telemarketing Telephone Answering Service Telephone Solicitation (See Sections 118.40 through 1 18.45) Telephone Systems and Companies Intrastate business only Temporary Business Receipts (1) Business temporarily located inside enclosed shopping mall; thirty (30) days only (no extensions) 75.94 (2) Special events, no more than once annually (if under three (3) days), as approved by Commission (each license, not otherwise enumerated herein) No fee (3) Special events, no more than once annually (in excess of three (3) days), as approved by Commission (each license, not otherwise enumerated herein) 75,94 Temporary Holiday/Vendors 75.94 Termite Control Companies Theatrical Directors Who charge for services in directing local talent plays or p performance Theatrical or Dramatic Groups or Companies For profit, where performance is not given in local, license performance Towel, Diaper, Uniform Supply Company Towing Service (See Automobile) Trade Schools 17 Trading Stamp Companies Trailer Park Trailer, Truck Rental Travel Bureaus Tree Pruner (Must have insurance) Trucks Motor driven, also doing freight transportation, hauling or transfer business for profit, except where other licenses are paid in conducting business, each. (Does not apply to trucks owned by the city, county or state) U-Drive-It Cars (See Automobile) Undertakers, Embalmers and Funeral Directors Uniform Supply (See Towel, diaper, uniform supply company) Upholsterer Vending Machines (See Automatic trade machines) Venetian Blinds Repair, installation and associated services Vulcanizing Each place of business Watch Repair Water (Sold in bottles) (See Bottling works) Water Companies Persons operating same Water-Softening Service Weight Clinic Weighing Machines (See Automatic trade machines) Wheelchair Rental (See Invalid) Window Cleaning Window Tinting Wood Yard 18 ORD. N0.29-10 Wrecker Service (See Automobile) Section 2. That should any section or provision of this ordinance or any portion thereof, any paragraph, sentence, or word be declared by a court of competent jurisdiction to be invalid, such decision shall not affect the validity of the rerrtivnder hereof as a whole or part thereof other than the part declared to be invalid Section 3. That all ordinances or parts of ordinances in conflict herewith be, and the same are hereby repealed. Section 4. That this ordinance shall become effective immediately upon passage on second and final PASSED AND ADOPTED in mgtilar session on second and final reading on this the day of 2010. ATTEST: City Clerk First Reading Second Reading MAYOR 19 ORD. N0.29-10 Page I of 1 MEMORANDUM TO: Mayor and City Commissioners FROM: Terrill Pyburn, Assistant City Attorney THROUGH: City Attorney DATE: August 19, 2010 SUBJECT: AGENDA ITEM 12 B -REGULAR COMMISSION MEETING OF SEPTEMBER 7, 2010 ORDINANCE NO. 29-10 ITEM BEFORE COMMISSION The item before the Commission is consideration of Ordinance 29-10. BACKGROUND The attached ordinance amends Section 110.15, "Local Business Tax Schedule" to include "Pharmacies" among the categories of businesses requiring a Local Business Tax Receipt. RECOMMENDATION The City Attorney's office recommends City Commission approval. http://miweb001 /Agendas/Bluesheet.aspx'?ItemID=3672&MeetingID=269 9/9/2010