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0679 Occupational License Categories ORDINANCE 11 679 AN ORDINANCE AMENDING THE ORDINANCE CODE OF THE CITY OF OKEECIIOBEE' FL; AMENDING CHAPTER 10 ARTICLE I, SECTION 10 -16 TO INCLUDE ADDITIONAL OCCUPATIONAL LICENSE CATEGORIES AND FEES FOR SAME; TO RE- NUMBER OCCUPATIONAL LICENSE CATEGORIES; PROVIDING AN EFFECTIVE DATE. NOW '1'IIEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OKEECHOBEE, FLORIDA AS FOLLOWS Section I: Chapter 10, Article I, Section 10 -16 of the Code of Ordinances of the City of Okeechobee is hereby amended to read as follows: CHAPTER 10 ARTICLE I SECTION 10 -16 LICENSE SCHEDULE The following enumeration of license taxes shall be paid to the city by the persons engaging in occupations, professions, trades, business, and pursuits named. The license tax is to be an annual tax, except as otherwise stated. 100 AGRICULTURE AND FORESTRY 101 LAWN/YARD /LANDSCAPE $30 00 CONSTRUCTION 2011 CONTRACTORS: 201 CON I RACTOR $75.00 202 SUBCON I RACTOR $50 00 3UU MANUFACTURING 301 MANUFACI URERS $75.00 302 CEMENT BULK PLANTS $75 00 400 TRANSPORTATION COMMUNICATION AND UTILITY SERVICES. 401 RADIOIT V STATIONS $65.00 402 SEPTIC TANK SERVICE $50.00 403 1 RANSPORTATION: RAIL, BUS TRUCK $85.00 UTILITIES: 404 ELECTRIC $135.00 405 TELEPHONE $85.00 406 TELEGRAPH $85.00 407 REFUSE OR TRASH REMOVE CO $100.00 403 CABLEVISION $125 00 500 RETAIL AND WHOLE SALE SALE S 501 MANUFACTURED HOME SALE $75.00 502 RETAIL SALES NOT AS PRIMARY BUSINESS $25.00 RETAIL SALES PRIMARY BUSINESS: 503 1 4,999 GROSS SQ FT $75.00 504 5000 10,000 GROSS SQ FT $100.00 505 10,001 50,000 GROSS SQ FT $150.00 506 OVER 50,000 SQ FT $500.00 507 DEALERS, NEW AND USED (AUTO, BOAT, ETC.) $75.00 508 GASOLINE DEALERS, LIQUID PETROLEUM, ETC. $60.00 509 GAS PLANTS (BULK) $85.00 510 BAKERIES $50.00 511 AUCTION SALES $150.00 512 FLORISTS $50.00 513 ADULT BOOIWIDEO ENTERTAINMENT $500 00 600 EATING AND DRINKING PLACES 601 BARS /LOUNGES /PUBS $300 00 FOOD SERVICES: 602 1 -25 OCCUPANCY $30 00 603 26 -149 OCCUPANCY $75.00 604 150 -249 OCCUPANCY $175.00 605 >250 OCCUPANCY $185.00 606 FAST FOOD SERVICE $225.00 607 DELICATESSEN /SNACK BAR $50.00 700 FINANCE. INSURANCE AND REAL ESTATE 701 BANKS /SAVING&LOANSICR UNION $125.00 702 FINANCE COMPANIES $125.00 703 ABS TRACT/TITLE COMPANY $50.00 704 BUSINESS /MGT CONSULTING $50.00 705 ACCOUNTING/TAX SERVICE $50.00 706 BAIL BONDSMAN $50 00 710 INSURANCE: 711 EACH COMPANY WRITING $50.00 720 REAL ESTATE: 721 REAL ESTATE BROKERAGE $50 00 730 MORTGAGE BROKER: 731 BROKERAGE $50.00 740 INVESTMENT FIRMS: 741 BROKERAGE $50.00 800 SERVICES 801 ADVERTISING $50.00 802 ANSWERING SERVICE $30.00 803 CAR WASI I /CAR DETAIL SERVICE $30.00 804 CATERING BUSINESS $35.00 305 CLEANING /MAINT /JANITOR SERVICES $30.00 306 COLLECTION AGENCY $35 00 807 COURT REPORTING SERV $50.00 308 DETECTIVE AGENCY $50 00 309 DRY CLEANERS $50.00 810 EMPLOYMENT AGENCY $35.00 811 EXPRESS /SHIPPING COMPANY $35.00 312 FUNERAL HOME $85.00 813 HEALTH SPAS /EXERCISE $50 00 814 JOB PRINTING $50.00 815 LAUNDRIES /LAUNDROMATS $35.00 316 LOCKSMITH $35.00 817 PEST CONTROL SERVICE $50.00 818 PHOTOGRAPI STUDIO $50.00 819 REPAIR SERVICE MISC $35.00 820 TANNING BEDS /BOOTHS EACH $20.00 821 TRAVEL AGENCY $50.00 322 UPHOLSTERY SHOP $50.00 823 WATER TREATMENT SERVICE $50.00 824 WRECKER SERVICE $50.00 825 VEHICLE REPAIR SERVICE $50.00 826 MACHINE SHOP $50.00 900 RECREATION FACILITIES 901 AMUSEMENT PARK $200.00 902 AMUSEMENT PARLOR $75.00 903 PER MACHINE ADDITIONAL $5.00 904 AUTO VENDING MACH EACH $5.00 905 BOWLING ALLEY $85.00 906 GOLF COURSE -9 HOLE $75.00 907 SECOND 9 HOLES $50.00 908 SEPARATE DRIVING RANGE $50.00 909 SHOWS /CIRCUS /CARNIVAL -DAILY $100.00 910 SKATING RINK $100.00 911 THEATER (1ST SCREEN) 100.00 912 EACH ADD SCREEN $50.00 913 POOL TABLES (EACH) $20.00 1000 RENTALS 1001 AUTOMOBILE n RUCK /TRAILER $50.00 1002 APARTMENT, MULTIPLE ONE STORY DWELLING, TOWNHOUSE CONDOMENIUMS $50.00 PLUS PER UNIT CHARGE $3.00 1003 EQUIPMENT RENTAL $50.00 1004 PUBLIC LODGING $25.00 PLUS PER BED CI -LARGE $1.00 1005 COMMERCIAL PROPERTY PER UNIT RENTED $25.00 1006 WAREHOUSES $30.00 1007 MOBILE HOME PARKS $25.00 PER SPACE (ADDITIONAL) $2.00 1009 CLOTHES RENTAL $25.00 1010 VIDEO RENTAL $50.00 2000 PROFESSIONAL 2001 EACH PERSON HOLDING A PROFESSIONAL LICENSE $50.00 2002 HOSPITAL/NURSING HOME $55.00 2003 MEDICAUDEN rAL FACILITY $50.00 2004 BARBER /BEAUTY SHOPS $35.00 2005 EACH ADDITIONAL OPERATOR $18.00 3000 NON CLASSIFIED 3001 AUCTIONEERS $75.00 3002 CHILD CARE CENTERS $50.00 3003 DANCE HALL $75.00 3004 FORTUNE TELLER /PALMIST $275.00 3005 NEWS COMPANIES $150.00 3006 PAWNBROKERS $200.00• 3007 STUDIOS, DANCE /KARATE $50.00 4000 ANY OTHER BUSINESS NOT LISTED ABOVE $50.00 This ordinance shall become effective immediately upon its adoption. Introduced on first reading and set for public hearing on this 20th day of June 1995. C214/1,-- (JAMES E. KIRK, MAYOR ATTEST: BONNIE S. THOMAS, CMC CITY CLERK Passed and adopted on second reading and public hearing this 27th day of July 1995. (54X JAMES E. KIRK, MAYOR ATTEST: BONNIE S. THOMAS, CMC CITY CLERK APPROVED AS TO FO ;M: JOHN R. COOK CITY ATTORNEY • CITY OF OKEECHOBEE M E M O R A N D U M TO: Mayor and City Council DATE: July 14, 1995 THRU: SUBJECT: Occupational License Ordinance THRU: John J. Drago, City Administrator Q. FROM: Robert M. Delorme, Finance Director Pursuant to Florida Statute, Chapter 205.0535, an Equity Study Commission was formed of five local business owners. Meetings were conducted to determine rates which were considered equitable. The rates contained in the first reading of Ordinance #679 were agreed to by all members. The Commission members went through each line item to identify increases /decreases. The review of this City's Occupational License Tax rates included an examination and comparison of the rate structure in place at three other municipalities. At the first reading of Ordinance #679, I was asked to provide a list which shows the current rates and the proposed rates. That schedule is attached to this Memo for your review prior to the Public Hearing on July 27, 1995. Several provisions of FS 205.0535 are provided for your information: 1 - The Equity Study Commission rates are only recommendations. The Council may see fit to adjust no rates or only implement select license rates. There is no requirement that these recommendations be adopted; that is the exclusive decision of the City Council. 2 - A minimum License Tax of $25 is permitted as part of this Study. 3 - Once the requirements of the Equity Study Commission and City Council Actions are complete, the City may only raise Occupational License Taxes every other year by no more than 5 percent. I recommend that the following actions be adopted: 1 - The Occupational License categories and structure presented in Ordinance #679 be adopted. These categories are very similar to that used by other cities. 2 - That the proposed fees be reviewed carefully and only those deemed to be inequitable be appropriately adjusted. 3 - That a minimum license tax of $25 be adopted. Also attached is a copy of FS 205.0535 and the current Section 10 -16 of the City Code for your information. If you have any questions on the Occupational License Tax, please do not hesitate to contact me. CITY OF OKEECHOBEE OCCUPATIONAL LICENSE FEE COMPARISON NEW CURRENT CURRENT PROPOSED BUSINESS BUSINESS FEES FEES CODE CODE 100 AGRICULTURE AND FORESTRY 101 37 LAWN/YARD /LANDSCAPE $25.00 $30.00 200 CONSTRUCTION 15 CONTRACTORS: 201 15A CONTRACTOR 202 15B SUBCONTRACTOR 300 MANUFACTURING $50.00 $30.00 $75.00 - $50.00 _ 301 39 MANUFACTURERS $60.00 $75.00 302 11 CEMENT BULK PLANTS $62.50 $75.00 400 TRANSPORTATION, COMMUNICATION, ELECTRIC, GAS AND SANITARY SERVICES 401 47 RADIO/TV STATIONS $65.00 $65.00 402 52 SEPTIC TANK SERVICE $25.00 $50.00 403 55 TRANSPORTATION: RAIL, BUS & TRUCK $62.50 $125.00 56 UTILITIES: 405 ELECTRIC $112.50 $150.00 406 TELEPHONE $62.50 $150.00 407 TELEGRAPH $62.50 $150.00 408 REFUSE OR TRASH REMOVE CO $75.00 $150.00 409 CABLEVISION $100.00 $150.00 500 RETAIL AND WHOLESALE SALES 501 41 MANUFACTURED HOME SALE $75.00 $75.00 �� NEW BUSINESS CODE 502 503 504 505 506 507 508 509 510 511 512 513 CITY OF OKEECHOBEE OCCUPATIONAL LICENSE FEE COMPARISON CURRENT BUSINESS CODE 51 18 29 30 6 4 25 RETAIL SALES (PLUS .02 PER SQUARE FOOT NTE $300 RETAIL SALES - NOT AS PRIMARY BUSINESS RETAIL SALES - PRIMARY BUSINESS 1 - 4,999 GROSS SQ FT 5000 - 10,000 GROSS SQ FT 10,001 - 50,000 GROSS SQ FT OVER 50,000 SQ FT DEALERS, NEW AND USED (AUTOS, BOATS, ETC) GASOLINE DEALERS, LIQUID PETROLEUM & OTHERS GAS PLANTS (BULK) BAKERIES AUCTION SALES FLORISTS ADULT BOOKNIDEO ENTERTAINMENT 600 EATING AND DRINKING 601 8 BARS /LOUNGES /PUBS FOOD SERVICES: 602 26A 1 -25 OCCUPANCY 603 26B 26 -149 OCCUPANCY 604 26C 150 -249 OCCUPANCY 605 26D >250 OCCUPANCY 606 24 FAST FOOD SERVICE 607 19 DELICATESSEN /SNACK BAR CURRENT PROPOSED FEES FEES $25.00 $0.00 $25.00 $75.00 $100.00 $150.00 $500.00 $50.00 $150.00 $37.50 $62.50 $25.00 $150.00 $25.00 PLACES $275.00 $25.00 $75.00 $160.00 $200.00 $200.00 $25.00 700 FINANCE, INSURANCE AND REAL ESTATE 701 7 BANKS /SAVING &LOANS /CR UNION 702 FINANCE COMPANIES 710 34 INSURANCE: 711 34A EACH COMPANY WRITING $100.00 $100.00 $75.00 $150.00 $75.00 $500.00 $375.00 $30.00 $75.00 $175.00 $300.00 $225.00 $50.00 $100.00 $300.00 $150.00 $25.00 $75.00 NEW BUSINESS CODE 712 720 721 722 730 731 732 740 741 742 703 704 800 801 802 803 804 805 806 807 808 809 810 811 812 813 814 815 816 817 818 819 820 821 CITY OF OKEECHOBEE OCCUPATIONAL LICENSE FEE COMPARISON CURRENT BUSINESS CODE 34B EACH AGENT /FIRM REAL ESTATE: REAL ESTATE BROKERAGE AGENT /BROKER, EACH MORTGAGE BROKER: BROKERAGE SALES BROKER, EACH INVESTMENT FIRMS: BROKERAGE AGENTS, EACH ABSTRACT/TITLE COMPANY BUSINESS /MGT CONSULTING SERVICES 1 ADVERTISING 2 ANSWERING SERVICE 9 CAR WASH 10 CATERING BUSINESS 13 CLEANING /MAINT /JANITOR SERVICES 14 COLLECTION AGENCY 16 COURT REPORTING SERV 20 DETECTIVE AGENCY 21 DRY CLEANERS 22 EMPLOYMENT AGENCY 23 EXPRESS /SHIPPING COMPANY 28 FUNERAL HOME 32 HEALTH SPAS /EXERCISE 35 JOB PRINTING 36 LAUNDRIES /LAUNDROMATS 38 LOCKSMITH 44 PEST CONTROL SERVICE PHOTOGRAPHY STUDIO 50 REPAIR SERVICE - MISC 54 TANNING BEDS /BOOTHS EACH TRAVEL AGENCY CURRENT PROPOSED FEES FEES $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $50.00 $25.00 $25.00 $25.00 $60.00 $35.00 $25.00 $12.50 $12.50 $35.00 $30.00 $10.00 $25.00 $75.00 $25.00 $75.00 $25.00 $75.00 $25.00 $75.00 $50.00 $75.00 $30.00 $30.00 $35.00 $30.00 $35.00 $50.00 $50.00 $75.00 $35.00 $35.00 $175.00 $50.00 $50.00 $35.00 $35.00 $50.00 $50.00 $35.00 $20.00 $75.00 • • CITY OF OKEECHOBEE OCCUPATIONAL LICENSE F NEW CURRENT BUSINESS BUSINESS CODE CODE 822 PLUS EACH AGENT 823 57 UPHOLSTERY SHOP 824 59 WATER TREATMENT SERVICE 825 60 WRECKER SERVICE 826 VEHICLE REPAIR SERVICE 827 MACHINE SHOP EE COMPARISON CURRENT PROPOSED FEES FEES $25.00 $30.00 $30.00 900 RECREATION FACILITIES 901 48 AMUSEMENT PARK 902 AMUSEMENT PARLOR 903 PER MACHINE ADDITIONAL 904 AUTO VENDING MACH -EACH 905 BOWLING ALLEY 906 GOLF COURSE -9 HOLE 907 SECOND 9 HOLES 908 SEPARATE DRIVING RANGE 909 SHOWS /CIRCUS /CARNIVAL -DAILY 910 SKATING RINK 911 THEATER (1ST SCREEN) 912 EACH ADD SCREEN 913 POOL TABLES (EACH) 1000 RENTALS 1001 AUTOMOBILE /TRUCK/TRAILER 1002 3 APARTMENT, MULTIPLE ONE STORY DWELLING, TOWN- HOUSE & CONDOMENIUMS PLUS PER UNIT CHARGE 1003 EQUIPMENT RENTAL 1004 45 PUBLIC LODGING PLUS PER BED CHARGE 1005 COMMERCIAL PROPERTY : PER UNIT RENTED $187.50 $50.00 $5.00 $2.50 $62.50 $50.00 $25.00 $25.00 $75.00 $100.00 $75.00 $50.00 $20.00 $25.00 $1.00 $25.00 $1.00 $25.00 $50.00 $50.00 $50.00 $50.00 $50.00 $200.00 $75.00 $5.00 $5.00 $100.00 $150.00 $75.00 $75.00 $150.00 $100.00 $100.00 $50.00 $20.00 $50.00 $75.00 $3.00 $50.00 $25.00 $1.00 $25.00 NEW BUSINESS CODE 1006 1007 1009 1010 2000 CITY OF OKEECHOBEE OCCUPATIONAL LICENSE FEE COMPARISON CURRENT BUSINESS CODE 58 40 WAREHOUSES MOBILE HOME PARKS PER SPACE (ADDITIONAL) CLOTHES RENTAL VIDEO RENTAL PROFESS I ONA?,, 2001 46 EACH PERSON HOLDING A 2002 PROFESSIONAL LICENSE 2003 33 HOSPITAUNURSING HOME 2004 MEDICAUDENTAL FACILITY 2005 BARBER /BEAUTY SHOPS 3000 NON-CLASSIFIED 3001 5 AUCTIONEERS 3002 12 CHILD CARE CENTERS 3003 17 DANCE HALL 3004 27 FORTUNE TELLER /PALMIST 3005 42 NEWS COMPANIES 3006 43 PAWNBROKERS 3007 53 STUDIOS, DANCE /KARATE 4000 1017 ANY OTHER BUSINESS NOT LISTED ABOVE CURRENT FEES $25.00 $12.50 $25.00 $31.50 $75.00 $25.00 $50.00 $250.00 $125.00 $187.50 $25.00 $25.00 PROPOSED FEES $30.00 $25.00 $2.00 $25.00 $50.00 $75.00 $90.00 $75.00 $75.00 $75.00 $75.00 $75.00 $500.00 $150.00 $200.00 $50.00 $50.00 Ch. 205 LOCAL OCCUPATIONAL LIC NSE TAXES F.S. 1993 205.0535 Reclassification and rate structure revi- sions. — (1) By October 1, 1995, any municipality or county may, by ordinance, reclassify businesses, professions, and occupations and may establish new rate structures, if the conditions specified in subsections (2) and (3) are met. A person who is engaged in the business of provid- ing local exchange telephone service or a pay telephone service in a municipality or in the unincorporated area of a county and who pays the occupational license tax under the category designated for telephone companies or a pay telephone service provider certified pursuant to s. 364.3375 is deemed to have but one place of business or business location in each municipality or unincorpo- rated area of a county. (2) Before adopting a reclassification and revision ordinance, the municipality or county must establish an equity study commission and appoint its members. Each member of the study commission must be a repre- sentative of the business community within the local government's jurisdiction. Each equity study commis- sion shall recommend to the appropriate local govern- ment a classification system and rate structure for local occupational license taxes. (3)(a) After the reclassification and rate structure revisions have been transmitted to and considered by the appropriate local governing body, it may adopt by majority vote a new occupational license tax ordinance. Except that a minimum license tax of up to $25 is permit- ted, the reclassification shall not increase the occupa- tional License tax by more than the following: for licenses costing $150 or Tess, 200 percent; for licenses costing more than $150 but not more than $500, 100 percent; for licenses costing more than $500 but not more than $2,500, 75 percent; for licenses costing more than $2,500 but not more than $10,000, 50 percent; and for licenses costing more than $10,000, 10 percent; how- ever, in no case may any license be increased more than $5,000. (b) The total annual revenue generated by the new rate structure for the fiscal year following the fiscal year during which the rate structure is adopted may not exceed: 1. For municipalities, the sum of the revenue base and 10 percent of that revenue base. The revenue base is the sum of the occupational license tax revenue gen- erated by licenses issued for the most recently com- pleted local fiscal year or the amount of revenue that would have been generated from the authorized increases under s. 205.043(1)(b), whichever is greater, plus any revenue received from the county under s. 205.033(4). 2. For counties, the sum of the revenue base, 10 percent of that revenue base, and the amount of reve- nue distributed by the county to the municipalities under s. 205.033(4) during the most recently completed local fiscal year. The revenue base is the occupational license tax revenue generated by licenses issued for the most recently completed local fiscal year or the amount of rev- enue that would have been generated from the author- ized increases under s. 205.033(1)(b), whichever is greater, but may not include any revenues distributed to municipalities under s. 205.033(4). (c) n addition to the revenue increases authorized by pa graph (b), revenue increases attributed to the increa -s in the number of licenses issued are author- ized. (4) fter the conditions specified in subsections (2) and (3) are met, municipalities and counties may, every other y ar thereafter, increase by ordinance the rates of local • •cupat onal license taxes by up to 5 percent. The increa - , however, may not be enacted by less than a majori plus one vote of the governing body. (5) o license shall be issued unless the federal employ-r identification number or social security num- ber is •btained from the person to be licensed. History. s. 8, ch. 93 -180. 1205. 536 Distribution of county revenues. —A county that establishes a new rate structure under s. 205.05 5 shall retain all occupational license tax reve- nues c Ilected from businesses, professions, or occupa- tions ose places of business are located within the uninco •orated portions of the county. Any occupational license tax revenues collected by a county that estab- lishes new rate structure under s. 205.0535 from busi- nesses professions, or occupations whose places of business are located within a municipality, exclusive of the co = is of collection, must be apportioned between the un corporated area of the county and the incorpo- rated nicipalities located therein by a ratio derived by dividin• their respective populations by the population of the •aunty. As used in this section, the term 'popula- tion" m ans the latest official state estimate of popula- tion ce 'fled under s. 186.901. The revenues so appor- tioned hall be sent to the governing authority of each munici.. ity, according to its ratio, and to the governing authori of the county, according to the ratio of the unin- corporated area, within 15 days after the month of receipt. History. s. 9. ch. 93 -180. +Rata. , fleetly* October 1. 1994. 205. a 537 Vending and amusement machines. — The bu - iness premises where a coin - operated or token - operat • vending machine that dispenses products, merch- dise, or services or where an amusement or game achine is operated must assure that any require municipal or county occupational license for the machin - is secured. The term wending machine" does not incl de coin- operated telephone sets owned by per- sons ho are in the business of providing local exchan • e telephone service and who pay the occupa- tional II ense under the category designated for tele- phone •ompanies in the municipality or county or a pay telephone service provider certified pursuant to s. 364.33 •. The license tax for vending and amusement machi s must be assessed based on the highest num- ber of achines located on the business premises on any si le day during the previous licensing year or, in the cas of new businesses, be based on an estimate for the curr -nt year. Replacement of one vending machi with another machine during a licensing year does n t affect the tax assessment for that year, unless the rep cement machine belongs to an occupational license classification that requires a higher tax rate. 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