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Ord 12-08 / \ ORDINANCE NO. 12-08 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING CHAPTER 110, "LOCAL BUSINESS TAXES GENERALLY" OF THE CODE OF ORDINANCES BY AMENDING SECTION 110.15, "LOCAL BUSINESS TAX SCHEDULE", TO PROVIDE FOR AN INCREASE IN THE LOCAL BUSINESS TAX SCHEDULE; PROVIDING A SAVING CLAUSE, A GENERAL REPEALER CLAUSE, AND AN EFFECTIVE DATE. WHEREAS, Section 110.15 "Local Business Tax Schedule", of the City Code of Ordinances establishes the individual business tax required to be paid annually to the City by persons engaging in ox managing transacting an occupation or profession; and WHEREAS, pursuant to Chapter 205, Florida Statutes, the City Commission has determined it to be appropriate to increase said local business tax. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY 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 ~4~9A Classification $ 149.10 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 ~~ '1 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 ~A9 24.15 Ambulance Separate from undertaking, each 8A33 84_35 Amusement Parlors or Concert Halls Apartment, Rooming Houses Per room, excluding kitchen and bathrooms 3~8 6.07 Aquarium Armored Car Service Each vehicle 8A.33 84_35 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 34:44 2 ORD NO. 12-08 i~ 36.16 Each day thereafter ~; 12_13 Astrologists, Clairvoyants, Fortune Tellers, Palmists, Phrenologists, Spiritualists, Numerologists and Mental Healers These activities and others of a similaz nature, whether or not in connection with another business chazging fees, shall pay a license tax. Athletic Club, Gymnasium (Zoning) Auctioneers Auctions Auction, Real Estate Per day 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 aze not elsewhere provided for in this Chapter. Each machine or apparatus ~3 60_20 Automatic Trade Machines Where only incentive to operate same is to procure such as gum, nuts and the like Each machine 34.44 36.16 Distributor ,T'P" 142.80 Automatic Weighing Machines Distributor 3 ORD NO. 12-08 / ~. Each machine ~; 12_13 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) Pazking lots, commercial, each lot (5) Repair shop or gazage, in connection with auto agency (6) Repair shop or gazage not in connection with other business (7) Self-serve car wash, first unit 43,89 48.19 Each additional unit ~~ 12_13 (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 4 ORD NO. 12-08 / \ 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 foregoing. Baby Sitter Service H8:$8 72_32 Baggage or Freight Transfer Company Bakery Wholesale and retail, each store Ballrooms for Profit Banks (National and State chartered), Savings and Loan Associations (per Section 5219 Revised Statutes 12 U.S.C. 548) Bankruptcy, Closing Out, Trustee Sale (See Fire sale) Barber Shops Beach Equipment (Subject to bids to the Commission) Beauty Shops Bible, Holy--Solicitors Bicycle Shop, both retail and repair Billiard, Pool or Bagatelle Tables For profit, each table 33-3 60_20 Birds Dealers Blueprinting Service ORD NO. 12-08 i~ 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 Bondsman, Bail Bonds Book, Magazine Solicitors Per week 3~3 60.20 Per person ~'~ 24.15 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 Bus Station, intrastate business only Business College, Trade Schools ORD NO. 12-08 r~ / \ Business Office Butcher Shop Cabinet Shop Carpet and Rug Cleaning Each location Caterers Fixed base or mobile, each truck ~'3 60_20 Ceramic Studio Chemical Companies Christmas Tree Sales Season only, each lot Citrus Fruits and Vegetable 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 ORD NO. 12-08 /' .~ (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 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 ORD NO. 12-08 i~ ~~ 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. 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 ~~ 84_35 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 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) ORD NO. 12-08 r~ ,~ Drugs, Retail Dealer (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, 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 fire 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 10 ORD NO. 12-08 ~~ 1 (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 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 3~8 6.07 Hypnotists Must meet requirements set forth in F.S. Chapter 456 Ice Cream Manufacturers Ice Cream Parlors Ice Cream Wagon or Truck, each 120.39 Ice Manufacturing or Storage Import, Export (See Export) Insecticide Manufacturers or dealers Installers, Carpets 11 ORD NO. 12-08 ~~ 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 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 12 ORD NO. 12-08 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 ~Sr.$8 72.32 Manufacturer Marble and Granite Works Massage Salon Masseur, Masseuse, each ~&$g 72.32 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 13 ORD NO. 12-08 / l 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. 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 68:SS 72_32 Pawnbrokers Peddlers of Merchandise (1) Not otherwise enumerated specifically herein, shall pay a license tax per X3:99 14 ORD NO. 12-08 r~ day of, each person 24.15 (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 2-3-99 24.15 - (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 Photographers Piano tuners Picture Agents Plating with Metals Portable Toilets Postcard Stands (Only) Potato Chips (See Manufacturer) Print Shop or Publishing 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 15 ORD NO. 12-08 ,. ~~ 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 Reseazch laboratory or office, for profit Surgeons Tax consultant Veterinarians or veterinazy 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 16 ORD NO. 12-08 r.. ,~ 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 Restaurants (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) 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. 17 ORD NO. 12-08 r~ ,~ (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 Tax Agency (See Professional) Taxidermist, or agents for In addition to other license Taxis First vehicle d-1.4.$b 120.60 18 ORD NO. 12-08 /~ Each additional vehicle 3.33 60_20 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) 68$8 72.32 (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) 68-88 72.32 Temporary Holiday/Vendors 68$8 72.32 Termite Control Companies Theatrical Directors Who charge for services in directing local talent plays or performances, each performance Theatrical or Dramatic Groups or Companies For profit, where performance is not given in local, licensed theater, each performance Towel, Diaper, Uniform Supply Company Towing Service (See Automobile) Trade Schools Trading Stamp Companies Trailer Park 19 ORD NO. 12-08 /~ ~~ 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, unifonn 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 20 ORD NO. 12-08 ( \ ~ Wrecker Service (See Automobile) ~ ~ Section 2. That should any section ox provision of this ordinance ox 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 ox parts of ordinances in conflict herewith be, and the same axe hereby repealed. Section 4. That this ordinance shall become effective immediately upon passage on second and final reading. PASSED AND ADOPTED in regular session on second and final reading on this 1~ day of March, 2008. ATTEST: City Clerk First Readin ~ 3 Second Readin ~ ~~0~. ~~ MAYOR 21 ORD NO. 12-08 MEMORANDUM TO: Mayor and City Commissioners FROM: David T. Harden, City Manager DATE: March 6, 2008 SUBJECT: AGENDA ITEM 10 F ULAR MMI ION MEETIN OF M R H 18 2008 ORDINANCE NO 12-08 -SECOND READIN ITEM BEFORE COMMI ION This item is before Commission for an ordinance amending Chapter 110, "Local Business Taxes Generally", Section 110.15, "Local Business Tax Schedule", of the City Code of Ordinances to provide for a five (5) percent increase in all business tax fees. BACKGROUND At the first reading on March 3, 2008, the Commission passed Ordinance No. 12-08. RECOMMENDATION Recommend approval of Ordinance No. 12-08 on second and final reading. ORDINANCE NO. 12-08 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING CHAPTER 110, "LOCAL BUSINESS TAXES GENERALLY" OF THE CODE OF ORDINANCES BY AMENDING SECTION 110.15, "LOCAL BUSINESS TAX SCHEDULE", TO PROVIDE FOR AN INCREASE IN THE LOCAL BUSINESS TAX SCHEDULE; PROVIDING A SAVING CLAUSE, A GENERAL REPEALER CLAUSE, AND AN EFFECTIVE DATE. WHEREAS, Section 110.15 "Local Business Tax Schedule", of the City Code of Ordinances establishes the individual business tax required to be paid annually to the City by persons engaging in or managing transacting an occupation or profession; and WHEREAS, pursuant to Chapter 205, Florida Statutes, the City Commission has determined it to be appropriate to increase said local business tax. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY 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 Classification ~4~09 149.10 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 23:99 24_15 Ambulance Separate from undertaking, each 8A33 84_35 Amusement Parlors or Concert Halls Apartment, Rooming Houses Per room, excluding kitchen and bathrooms 3:~5 6.07 Aquarium Armored Car Service Each vehicle ~~ 84_35 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 34-44 36_16 Each day thereafter ~~ 12_13 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 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 3"~' 60_20 Automatic Trade Machines Where only incentive to operate same is to procure such as gum, nuts and the like Each machine ~~ 36_16 Distributor ~A 142.80 Automatic Weighing Machines Distributor Each machine 4-1-33 12_13 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 43:.89 48_19 Each additional unit ~~ 12_13 (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 foregoing. Baby Sitter Service 68:$8 72 32 Baggage or Freight Transfer Company Bakery Wholesale and retail, each store Ballrooms for Profit Banks (National and State chartered), Savings and Loan Associations (per Section 5219 Revised Statutes 12 U.S.C. 548) Bankruptcy, Closing Out, Trustee Sale (See Fire sale) Barber Shops Beach Equipment (Subject to bids to the Commission) Beauty Shops Bible, Holy--Solicitors Bicycle Shop, both retail and repair Billiard, Pool or Bagatelle Tables For profit, each table SJ'7-.-33 60_20 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 Bondsman, Bail Bonds Book, Magazine Solicitors Per week ~`~ 60_20 Per person ~`~ 24_15 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 Bus Station, intrastate business only Business College, Trade Schools Business Offtce Butcher Shop Cabinet Shop Carpet andRug Cleaning Each location Caterers Fixed base or mobile, each truck 3~' 60.20 Ceramic Studio Chemical Companies Christmas Tree Sales Season only, each lot Citrus Fruits and Vegetable 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 (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. 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 ~'3 84_35 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 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 Dealer (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, 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 fire 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 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 3~8 6.07 Hypnotists Must meet requirements set forth in F.S. Chapter 456 Ice Cream Manufacturers Ice Cream Parlors Ice Cream Wagon or Truck, each d-1-4-66 120.39 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 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 Boazd 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 68~Sg 72_32 Manufacturer Marble and Granite Works Massage Salon Masseur, Masseuse, each ~~ 72_32 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 entertaimnent 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, postcazds 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. 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 6&$8 72_32 Pawnbrokers Peddlers of Merchandise (1) Not otherwise enumerated specifically herein, shall pay a license tax per day of, each person ~3-9A 24.15 (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 ~A 24.15 - (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 Photographers Piano tuners Picture Agents Plating with Metals Portable Toilets Postcard Stands (Only) Potato Chips (See Manufacturer) Print Shop or Publishing 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 otherthan 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 Reseazch 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 Restaurants (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) 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 Coin Dealer Storage Warehouse or Room Tailors Tanning Salon Tattoo Salon Tax Agency (See Professional) Taxidermist, or agents for In addition to other license Taxis First vehicle 120.60 Each additional vehicle 333 60.20 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) 68,88 72_32 (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) 688 72.32 Temporary Holiday/Vendors 688 72_32 Termite Control Companies Theatrical Directors Who chazge for services in directing local talent plays or performances, each performance Theatrical or Dramatic Groups or Companies For profit, where performance is not given in local, licensed theater, each performance Towel, Diaper, Uniform Supply Company Towing Service (See Automobile) Trade Schools 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 aze 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 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 declazed 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 declazed to be invalid. motion 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 ADOPTED in regular session on second and final reading on this day of , 2008. ATTEST: City Clerk First MAYOR Second Reading MEMORANDUM TO: Mayor and City Commissioners FROM: R. Brian Shutt, Assistant City Attorney THROUGH: City Attorney DATE: February 28, 2008 SUBJECT: AGENDA ITEM 12 C -REGULAR COMMISSION MEETING OF MARCH 3.2005 ORDINANCE 12-OS PROVIDING FOR AN INCREASE IN THE LOCAL BUSINESS TAX SCHEDULE ITEM BEFORE COMMISSION The item before the Commission is Ordinance 12-08 which increases the local business tax schedule across the board by 5%. BACKGROUND Pursuant to Florida Statute Chapter 205, local business taxes may be increased by up to 5% every other year. The last increase in the local business tax schedule occurred in September of 2004. This ordinance modifies Section 110.15 by increasing all local business taxes by 5%. Over the next year, this increase wcud give the City approximately $35,000 in additional revenue. Staff recommends approval of Ordinance 12-08. M N O O N W ri U N T N a m N T N L ti N Z L U N N m T N W e 0 A 2 m tJ O m E 0 3 c N O L NOTZC83 100 ANNOUNCEMENTS A PUBLIC HEARING wal be Matl on' me blowing proWSetl ortliiwlces al T:00 pm. an TUESDAY MARCN 18, 9p8 or al any calBnuation of suM meelin9 which is set by llle Commission), in Bw City Commission Chambers, 100 N W 1M Avanw, Del- ray Beactl, FbrMa, at which lime me City Commission will consitler their atloption. The proposed orainancas may ce inspecYetl al me Ohice of me Ciry Clark at Ciry Mall, 1W N.W 1M Avenue, Delray Beach, Floritla, be~ Nveen me hours 01600 a.m. aM S:Ip p.m., Momlay mrough Fritlaµ exmpl hoAtlays. NI inleresbtl perl'les are in- vBetl to apeM aM be heartl with re~ sped W me popasetl oNirercxs. ORDINANCE NQ 0608 AN ORDINANCE OF T1E GTY COM- MISSION OF THE CITY Of OELflAV ,BEACH, FLORIDA, AMENDING THE I ANO DEVELOPMENT REGULA- DEfl TO PROVIDE UPDATED STPN-'.~ DAfl05 REGARDING STREET ANO ALLEY CONSTflUCTION', PflOVID~~ ING A SAVING CLAUSE A GENER~ AL flEPEAIFfl CLNJSE AND AN EF~ FECTIVE DATE. OIIOINANDB N0.11.E AN ORDINANCE OF THE CITY COM~ MISSION OF THE GTY OF DELRAY REACH. FLOflIDA, MODIFYING 1HE COMMUNITY REDEVELOPMENT, PLAN FOfl THE CITY OF DELRAY BEACH; FINDING THAT THE M00~ IFICATIONS CONFORM TO THE COMMUNITY REDEVELOPMENT ecT nF IP6a AS AMENDED' FIND OF DELRAY BEACH'S COMPPE~ HENSNE PLAN, ANO MAKING FUR- THER FINDINGS PUflSUANT TO THE APPLICABLE REQUIREMENTS OF FtOflIDA STATUTE 163.360', PROVIDING A GENEflAI REPEALER CLAUSE, A SAVING CLAUSE ANO AN EFFECTIVE DATE. Ofl01NANCE N0.12-ce AN ORDINANCE OF THE CITV COM- OF THE CODE IY AMENDING INCflEASE SR TA% S AND AN EFFECTIVE UPI t. ORDINANCE N0.140a PN OflDINANGE OF THE CITY COM~ MISSION OF THE CITY OF DELRAY BEACH, FLOflIDA, AMENDING THE CODE OF ORDINANCES OF THE CITY OF DELRAY OEACH, ftOflIDA, BY AMENDING SECTION 96.16, 'f.FRTAIN CODES ADOPTED BV VIDING A SAVING CLAUSE, A ERAL REPEALER CLAUSE, AN EFFECTIVE GATE. :e be aamsee mal a a perspe ~e m appeal aey eecs:on mesa ay i aly commmsiae whn rezpacl m ~. manes cansiee~ee al mesa neap-', seen pe~aon may need le ms,:re re~fiarim reco~a mcweez met moray doe e.Maeae upm wnmh 1, appeal is m ee bases. The aly ram pravma nor p~epa~e sem, ~e pumunmF5.2a66106. CITY Cf OELFAY BEACH'. Gpe'.elle Q N Win, CMG ~. CAy Cle~k~ frsk Ritlay, March ], 9108 a flalmrDelray Beach News - Cc - ~,ar,e(dai