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Hialeah Gardens |
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Code of Ordinances |
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Chapter 46. TAXATION AND FINANCE |
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Article II. LOCAL BUSINESS TAX RECEIPTS |
§ 46-60. Schedule of local business taxes.
Latest version.
The amount of local business tax to be paid by each classification of business or occupation shall be as set forth in the Schedule of Local Business Taxes which shall be maintained by the city clerk and available for review during normal business hours at the office of the city clerk. These taxes shall be computed and charged annually unless otherwise specified. Regulatory requirements applicable to specific business activities are as listed in the schedule as well as the amount of the tax.
Schedule of Local Business Tax:
Additional to the basic local business tax.
This schedule sets forth the annual business tax charge. In addition to the basic local business tax for any business, charges will be added as they apply according to the following: Employees, warehouse space and inventory.
Inventory, as used in and for purposes of this section, shall not include the value of personal or business property of the business, such as fixtures, furniture, machinery, and equipment regularly used in the operation of business and which are not offered for sale as part of the normal business activity of the business being licensed under this section.
*The local business tax section will require documentation (audits, copies of report to federal, state and local government, affidavits or any other documents needed to verify the amount of inventory reported). Inventory changes must be reported every year at renewal time by the business. Failure to do so will be a violation of this Code. There will be no local business tax for vehicles needed for delivery of goods provided they are used exclusively for products sold by the business. A retail local business tax will be required if retail sales are part of the operation of the business (i.e., outlet store).
HIALEAH GARDENS LOCAL BUSINESS TAX INDUSTRY
DESCRIPTION AND REGULATION ANNUAL
TAXDIVISION A AGRICULTURE, FORESTRY AND FISHING
Major Groups 01, 02, 07, 08, 09 All taxes in this Group $100.00 Exceptions in Group 07: 0741 Veterinarian services for livestock.
0742 Veterinarian services.
State license required.
Business tax per each veterinarian.100.00 0782 Lawn care 100.00 0782A Lawn care (by individual) 100.00 EMPLOYEES: A. Less than 6 employees 0.00 B. 6 to 15 employees 95.00 C. 16 to 24 employees 160.00 D. 25 or more employees 190.00 WAREHOUSE SPACE: A. Business having 4,999 square feet or less 0.00 B. Business having 5,000 to 10,000 square feet 95.00 C. Business having 10,001 to 15,000 square feet 125.00 D. Business having 15,001 to 25,000 square feet 190.00 E. Business having 25,001 to 99,999 square feet 250.00 F. Business having 100,000 or more square feet 500.00 INVENTORY:
BUSINESSES HAVING INVENTORY IN THE AMOUNTS OF:A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 DIVISION B MINING Major Groups 10, 12, 13, 14 All taxes in this Group EMPLOYEES: A. Less than 6 employees 0.00 B. 6 to 15 employees 95.00 C. 16 to 24 employees 160.00 D. 25 or more employees 190.00 DIVISION B WAREHOUSE SPACE: A. Businesses having 4,999 square feet or less 0.00 B. Businesses having 5,000 to 10,000 square feet 95.00 C. Businesses having 10,001 to 15,000 square feet 125.00 D. Businesses having 15,001 to 25,000 square feet 190.00 E. Businesses having 25,001 to 99,999 square feet 250.00 F. Businesses having 100,000 or more square feet 500.00 INVENTORY:
BUSINESSES HAVING INVENTORY IN THE AMOUNTS OF:A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 DIVISION C CONSTRUCTION Major Groups 15, 16, 17 State license required. Some require Certificate of Capability from Miami-Dade County Industry Groups 152, 153, 154: General contractors 200.00 Industry Groups 161, 162, 171, 172, 173, 174, 175, 176, 177, 178, 179
Highway and street construction, water sewer and pipeline, bridge tunnel and elevation highway, heavy construction, foundation structure, building exterior contractor, electrical contractorsAll other contractors:
1799L Contract lawn care
1799A Contact concrete pump150.00 EMPLOYEES: A. Less than 6 employees 0.00 B. 6 to 15 employees 95.00 C. 16 to 24 employees 160.00 D. 25 or more employees 190.00 WAREHOUSE SPACE: A. Businesses having 4,999 square feet or less 0.00 B. Businesses having 5,000 to 10,000 square feet 95.00 C. Businesses having 10,001 to 15,000 square feet 125.00 D. Businesses having 15,001 to 25,000 square feet 190.00 E. Businesses having 25,001 to 99,999 square feet 250.00 F. Businesses having 100,000 or more square feet 500.00 INVENTORY:
BUSINESSES HAVING INVENTORY IN THE AMOUNTS OF:A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 DIVISION D MANUFACTURING Major Groups 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38 and 39 Local business taxes for all manufacturers will be determined using the following scale:
Manufacture asphalt, bottling and butcher
Manufacture other
Manufacture chemical
100.00
150.00
300.00EMPLOYEES: A. Less than 6 employees 0.00 B. 6 to 15 employees 95.00 C. 16 to 24 employees 160.00 D. 25 or more employees 190.00 WAREHOUSE SPACE: A. Businesses having 4,999 square feet or less 0.00 B. Businesses having 5,000 to 10,000 square feet 95.00 C. Businesses having 10,001 to 15,000 square feet 125.00 D. Businesses having 15,001 to 25,000 square feet 190.00 E. Businesses having 25,001 to 99,999 square feet 250.00 F. Businesses having 100,000 or more square feet 500.00 INVENTORY:
BUSINESSES HAVING INVENTORY IN THE AMOUNTS OF:A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 *Certain types of manufacturing are regulated or require permits by the state or county and all must comply with zoning, building and fire codes and any city ordinance regarding their activities. A separate retail local business tax will be required if the manufacturer sells directly to the consumer (i.e., outlet stores). Exception to Group 39 3999A: Arts and crafts by individuals. Arts and crafts practiced at a residential location by one individual. No signs, industrial equipment, noise, dangerous chemicals or waste. Including but not limited to paintings, dolls, certain glass art, sculptures and other products of artistic nature. 30.00 DIVISION E TRANSPORTATION, COMMUNICATIONS, ELECTRIC GAS AND SANITARY SERVICES Major Group 40 Railroad transportation All local business taxes, if required, will be set by the city council on a need basis Major Group 41 Local and suburban transit and interurban Highway transportation of passengers. All vehicles must comply with state, county and local requirements. All local business taxes, when required, per vehicle. 100.00 Exceptions in Group 41 4115: Taxicabs
Per vehicle100.00
45.00Plus dispatcher or office 100.00 INDUSTRY 4119: Local passenger transportation, not elsewhere classified. Passenger service by private company, ambulance, armored cars, automobile jitneys, limousines.
Per vehicle*
100.00
45.004141, 4142: Chartered bus terminals 100.00 Additional per vehicle 50.00 4151A: Privately owned school buses* not to exceed 24 passengers per vehicle. Required state, county and city regulations compliance inclusive of inspections. Issued when the city council has determined need and necessity of the service for the local business tax year.
Each vehicle
100.00
50.004141B: Privately owned buses or vans transporting more than 24 passengers, each 100.00 *Same regulations apply Major Group 42 Motor freight transportation and warehousing 100.00 All licenses in this group, unless otherwise specified, per vehicle 70.00 Exceptions: 4215: Courier services, express delivery; etc. Local business taxes will be based on number of employees according to the following schedule: Warehouse or processing centers will pay an additional warehousing local business tax: EMPLOYEES: A. Less than 6 employees 0.00 B. 6 to 15 employees 95.00 C. 16 to 24 employees 160.00 D. More than 25 employees 190.00 4222, 4225, 4226 and 4231: Warehousing. Warehouse fee is based on size as per the following schedule: WAREHOUSE SPACE: A. Businesses having 4,999 square feet or less 0.00 B. Businesses having 5,000 to 10,000 square feet 95.00 C. Businesses having 10,001 to 15,000 square feet 125.00 D. Businesses having 15,001 to 25,000 square feet 190.00 E. Businesses having 25,001 to 99,999 square feet 250.00 F. Businesses having 100,000 or more square feet 500.00 INVENTORY:
BUSINESSES HAVING INVENTORY IN THE AMOUNTS OF:A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 Major Group 44 Water transportation All local business taxes in this group 150.00 Major Group 45 Transportation by air All local business taxes in this group (Air transportation/supplies) 150.00 Major Group 46 Pipelines All local business taxes in this group will be set by the city council as with fees, permits and regulations. Major Group 47 Transportation services All local business taxes in this group 100.00 Major Group 48 Communications All local business taxes in this group 150.00 Exceptions: 4832: Radio broadcasting station 200.00 4833: Television broadcasting station 375.00 4841: Cable and other pay television services. Fees set by the city council, according to municipal, county, state, and federal laws and regulations of this industry Major Group 49 Electric, gas and sanitary services 4911: Electric services 200.00 4953: Garbage collection 100.00 Plus per truck 45.00 All other local business taxes in division F 100.00 DIVISION F WHOLESALE TRADE Major Groups 50, 51 Exceptions: 5015: Junkyards, council approval required 225.00 5015A: Used automobile parts 150.00 5093: Scrap and waste materials, scavenging, salvage 150.00 5099: Import/export durable goods. When engaging in international trade (import/export) other than trade regulated by this Code; in addition to the regular wholesale fee. 100.00 5199: Import/export nondurable goods. When engaging in international trade (export/import) other than a trade regulated by this Code, in addition to the regular wholesale fee. 100.00 EMPLOYEES: A. Less than 6 employees 0.00 B. 6 to 15 employees 95.00 C. 16 to 24 employees 160.00 D. 25 or more employees 190.00 WAREHOUSE SPACE: A. Businesses having 4,999 square feet or less 0.00 B. Businesses having 5,000 to 10,000 square feet 95.00 C. Businesses having 10,001 to 15,000 square feet 125.00 D. Businesses having 15,001 to 25,000 square feet 190.00 E. Businesses having 25,001 to 99,999 square feet 250.00 F. Businesses having 100,000 or more square feet 500.00 INVENTORY:
BUSINESSES HAVING INVENTORY IN THE AMOUNTS OF:A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 DIVISION G RETAIL TRADE EMPLOYEES: A. Less than 6 employees 0.00 B. 6 to 15 employees 95.00 C. 16 to 24 employees 160.00 D. 25 or more employees 190.00 DIVISION B WAREHOUSE SPACE: A. Businesses having 4,999 square feet or less 0.00 B. Businesses having 5,000 to 10,000 square feet 95.00 C. Businesses having 10,001 to 15,000 square feet 125.00 D. Businesses having 15,001 to 25,000 square feet 190.00 E. Businesses having 25,001 to 99,999 square feet 250.00 F. Businesses having 100,000 or more square feet 500.00 All licenses in Division G will pay a fee based on inventory, as per the following scale: INVENTORY:
BUSINESSES HAVING INVENTORY IN THE AMOUNTS OF:Up to $1,000.00 inventory 65.00 Per each $1,000.00 of inventory after the initial $1,000.00 6.50 Exceptions: Major Group 55 Motor vehicle dealers 5511: New and used 300.00 Plus per unit 1.00 5521: Use only 200.00 Plus per unit 1.00 5531: Auto parts 150.00 Per each $10,000.00 of inventory after the initial $1,000.00 6.50 5541: Gas station: Up to 6 dispensers units 100.00 Per unit* over 6, each 13.00 *A dispensing unit is a single outlet, nozzle or hose. Multiple pumps will not be considered as one dispensing unit. 5541A: Air and water at gas station 5.00 5541B: Gas station: Vacuum cleaner, per each unit 3.00 5551: Boat dealer 300.00 Major Group 58 Eating and drinking places* 5806: Food delivery (restaurants offering home delivery service) 100.00 5807: Catering services (commissary) 100.00 5808: Industrial catering (lunch wagons), each vehicle** 50.00 5809: Establishments selling food by the pound, without seating 100.00 Plus fees for seating as provided below. 5810: Coffee shops* (without seating) with less than 50 square feet of service area. No beer, wine or alcoholic beverages sold, offered for sale, delivered or served 50.00 5811: Single-unit restaurants* (with seating) having less than or equal to 850 square feet of service area. No beer, wine or alcoholic beverages sold, offered for sale, delivered or served 50.00 5812: Single-unit restaurants (with seating) having more than 850 square feet of service area 75.00 Additional fees for seating, excluding counter stools and barstools per seating unit 2.00 All restaurants local business taxes required state approval and county local business tax receipts, if applicable. **Lunch wagons will require stickers from the local business tax section ***When serving alcoholic beverages, beer or wine, all eating places will require a state license and city council approval. 5813: Drinking places, without food 675.00 Additional fees for seating, excluding counter stools and barstools per seating unit 2.00 5813A: Nightclubs, cabarets, discotheques, etc. 1,250.00 Additional fees for seating, excluding counter stools and barstools per seating unit 2.00 Major Group 59 Miscellaneous retail 5912: Drugstores or pharmacies: 150.00 For the first $1,000.00 of inventory in excess of $1,000.00 65.00 Plus, for each $1,000.00 of inventory in excess of $1,000.00 6.50 Plus, when dispensing prescription drugs, licensed pharmacist 150.00 5921: Liquor store (off-premises consumption) council approval 225.00 Other retail items, exclusive of tobacco products 65.00 Plus, per each $1,000.00 of inventory over $1,000.00 6.50 5932: Pawnshop. Police check and reporting requirements plus retail local business tax state license required. 225.00 5932A: Secondhand clothing shoes and furniture:
Up to $1,000.00 inventory
Per each $1,000.00 of inventory after the initial $1,000.00100.00
65.00
6.005944: Retail jewelers:
Up to $1,000.00 inventory
Per each $1,000.00 of inventory after the initial $1,000.00100.00
65.00
6.005961: Catalog and mail order 100.00 5962: Vending machines (retail merchandise)(every vending machine must have a city license sticker), per additional machine 100.00
45.005963: Direct retail house-to-house or party plan (license can be issued to residential address if no warehousing or office is required 100.00 Each 10.00 5963A: Traveling store (not food, vegetables or ice cream) each vehicle (requires sticker) 190.00 5963B: Traveling store, food, agriculture products, fish or ice cream per vehicle (requires sticker) 100.00 5963C: Peddler or itinerant salesperson (requires ID, driver's license or photo ID; no agents or employees; license to cover one individual only) no sales from a vehicle 5984: Propane gas 100.00 DIVISION H FINANCE, INSURANCE AND REAL ESTATE EMPLOYEES: A. Less than 6 employees 0.00 B. 6 to 15 employees 95.00 C. 16 to 24 employees 160.00 D. 25 or more employees 190.00 WAREHOUSE SPACE: A. Businesses having 4,999 square feet or less 0.00 B. Businesses having 5,000 to 10,000 square feet 95.00 C. Businesses having 10,001 to 15,000 square feet 125.00 D. Businesses having 15,001 to 25,000 square feet 190.00 E. Businesses having 25,001 to 99,999 square feet 250.00 F. Businesses having 100,000 or more square feet 500.00 INVENTORY:
BUSINESSES HAVING INVENTORY IN THE AMOUNTS OF:A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 Major Group 60 Industry Group 601: Depository institutions 1,000.00 Exceptions 6021, 6022, 6029, 6035, 6036 (each location or branch)
National commercial banks, state and commercial banks, savings institutions, savings institutions not federal chartered475.00 6061, 6062 (credit unions) 100.00 Industry Group 608: Foreign banking and agencies of foreign banks 1,000.00 Industry Group 609: (all) 500.00 Exceptions: 6099A: Check cashing services, money order issuance, travel checks 100.00 6099B: Automatic teller machines (ATM) 100.00 6099C: Check cashing agency 500.00 Major Group 61 Nondepository credit institution 6141: Personal credit institution (per location) 500.00 6141A: Loan, cars 225.00 6153: Short-term business credit institution
Credit card issuing sales financing, financial transaction, other financial investment activities500.00 6159: Miscellaneous business credit institutions—Sales finance real estate credit, international trade finance, secondary market finance, secondary market finance, all other nondepository credit intermediation 500.00 6162: Mortgage bankers and brokers—Mortgage and nonmortgage loan brokers 500.00 6163: Loan brokers 225.00 6164: Bail bonds 225.00 Major Group 62 Brokers (all) 225.00 Major Group 63 Insurance carriers (out-of-town local business taxes collected through the League of Cities) 150.00 Exception 6324: When employing physicians, an additional fee for each doctor, insurance agents, brokers and service 100.00 Major Group 64 Insurance agents, brokers and service 100.00 Plus additional fee for each agent or sales person over 2, each 19.00 6411A: Medical billing and medical insurance processing by contract 200.00 Major Group 65 Real estate 6512: Owners/operators of property containing leasable space in nonresidential buildings Owners/operators of property containing leasable space in a shopping center 6512A: Up to 49,999 square feet of leasable space 500.00 6512B: 50,000 to 99,999 square feet of leasable space 750.00 6512C: 100,000 square feet and over of leasable space 1,000.00 Owners/operators of property containing leasable space in industrial buildings or warehouses 6512D: Up to 49,999 square feet of leasable space 500.00 6512E: 50,000 to 99,999 square feet of leasable space 750.00 6512F: 100,000 square feet and over of leasable space 1,000.00 Owners/operators of property containing leasable space in office buildings 6512G: Up to 49,999 square feet of leasable space 500.00 6512H: 50,000 to 99,999 square feet of leasable space 750.00 6512I: 100,000 square feet and over of leasable space 1,000.00 6513: Operators of apartment buildings
Per unit100.00
8.006514: Dwellings other than apartments, per unit 8.00 6517, 6519: Lessors of railroad property or real property not elsewhere classified 50.00 6531: Real estate agents and managers (state license required) 100.00 Plus: Per agent, each 6.50 Salespersons over 2 25.00 6541, 6552, 6553 100.00 Major Group 67 Holding and other investment offices (abstract companies) All 100.00 DIVISION I SERVICES EMPLOYEES: A. Less than 6 employees 0.00 B. 6 to 15 employees 95.00 C. 16 to 24 employees 160.00 D. 25 or more employees 190.00 WAREHOUSE SPACE: A. Businesses having 4,999 square feet or less 0.00 B. Businesses having 5,000 to 10,000 square feet 95.00 C. Businesses having 10,001 to 15,000 square feet 125.00 D. Businesses having 15,001 to 25,000 square feet 190.00 E. Businesses having 25,001 to 99,999 square feet 250.00 F. Businesses having 100,000 or more square feet 500.00 INVENTORY:
BUSINESSES HAVING INVENTORY IN THE AMOUNTS OF:A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 Major Group 70 7012: Motels 100.00 Plus: Offering hourly or fractional rental charge, per unit 15.00 Offering rental by the whole day or week, per unit
personal services5.00 Major Group 72 Personal services 7211: Power laundries 50.00 7212: Garment pressing and agents for laundries and dry cleaners 50.00 If plant is outside city limits, additional 50.00 If business conducted from a vehicle (sticker required), per vehicle 40.00 7213: Linen supply 200.00 7215: Coin-operated laundries and dry cleaners (Laundromats): 157.00 Per machine 2.50 7215A: Coin-operated laundry machines in multifamily residential properties: Per machine 3.00 Each additional machine over 20 3.00 7216: Dry cleaning plants, except rug cleaning 150.00 7218: Industrial launders 200.00 7219: Laundry and garment services, not elsewhere classified 50.00 7219A: Alterations, not tailor, individual 100.00 7221: Photographic studios (portrait) 150.00 7221A: Photographers (no studio) 100.00 7231: Beauty shops (state license required) 100.00 Each additional station over 4 5.00 7241: Barbershops (state license required) 100.00 Each additional station over 4 5.00 7251: Shoe repair shops and shoeshine parlors 100.00 7261: Funeral service and crematories. State licensed embalmers. Requires DERM approval. 200.00 7291: Tax return preparation service (office) 100.00 7291A: Tax return and accounting services (at residence) 100.00 7299: Miscellaneous personal services: 150.00 A. At office 150.00 B. At residence (P.O. box, police background, residential affidavit) 150.00 Major Group 73 Business services 7311: Advertising agencies/advertising 100.00 7312: Outdoor advertising agencies (compliance with other state, county and city laws, liability insurance) A. Bus benches (contract with city), basis fee 150.00 B. Billboards as per state, county and city law C. Advertising on moving vehicles, no sound 100.00 7319: Advertising not elsewhere classified 100.00 7319A: Handbill, circular or sample distribution: Office 100.00 Plus per individual, each 20.00 7319B: Handbill, circular or sample distribution, individual 20.00 Industry Group 732: 7331: Direct mail advertising services 100.00 7334: Photocopies and duplicating services (addressing, mailing duplicating) 100.00 7335: Commercial photography 100.00 Industry Group 734: 7342: Disinfecting and pest control. Compliance with other state, county and city laws. Liability insurance 150.00 7349: Clean services—Office 100.00 7349A: Individual 100.00 Industry Group 735: Miscellaneous equipment rental and leasing 300.00 7352, 7353, 7359 On rentals—Inventory: A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 When sales are made in additional to rental or leasing, supplementary retail local business tax: Up to $1,000.00 inventory 65.00 Each additional 736: Personal supply service: 6.50 Industry Group 736: Personal supply services: 7361—7363: Employment agencies, personnel supply agencies 200.00 Industry Group 737: Computer programming, data processing and other computer-related services: 7371, 7372, 7373, 7374, 7375, 7376, 7377: Computer hardware rent or lease 100.00 A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 7378: Computer maintenance and repair 100.00 Up to 10 employees 6.50 Each additional employee over 10 65.00 7379: Computer consultants, etc. 150.00 Industry Group 738: Miscellaneous business services All Exceptions: 100.00 Investigation office 100.00 Professional detective additional local business tax 100.00 7381: Detective, guard, armored car, guard dog rental, polygraph, fingerprints, investigator detective or guard over 2, each additional 10.00 Per employee, investigator, detective or guard over 2, each additional 40.00 Per vehicle, armored or patrol car 40.00 Per animal, if using guard dogs 5.00 State license. Police approval. Bond. Vehicle sticker. 7382: Security system service. Liability insurance. Miami-Dade County certificate of competency 150.00 7384: Photofinishing labs. No retail 250.00 7384A: Additional over retail local business tax DERM approval required 50.00 7389: Miscellaneous business service 150.00 7389A: Auctioneers (jewelry, antiques and rugs): First day 1,250.00 Each additional day 35.00 7389B: Goods, wares, merchandise: First day 1,250.00 Each additional day 35.00 7389C: Unclaimed or damaged freight: First day 150.00 Each additional day 12.50 7389D: Bondsmen 225.00 Additional employees over tow, each 20.00 7389E: Music by contract or through telephone wires 300.00 Major Group 75 Automotive repair, services and parking Industry Group 751: Car leases (without drivers): All 150.00 752—7521: 70.00 Industry Group 753: 7532A: automotive paint. All. DERM 300.00 Automotive paint and body shop 350.00 7534: Tire retreading and repair shops/tire ordinance. DERM 150.00 Industry Group 754: automotive services, except repairs 100.00 Exceptions: 7542: Carwash 100.00 7542A: Carwash, by hand as concession at gas station 100.00 7542B: Carwash and polish by hand, itinerant or at commercial location such as shopping centers. ID required. 100.00 7549: Car inspection and service other than repair or wash 150.00 7549A: Towing service. 100.00 Tow trucks operated and owned by a licensed service station, body or repair shop, service station nor garage. Registration or lease document in the name of licensee. Vehicle sticker. No fee other than the main license of the business:
One vehicle
More than 1 vehicle, each
100.00
45.007549B: Tow trucks operated independently of stations or repair shops by individuals, only to transport disabled or junk vehicles to an authorized location for a fee, authorized by car owner or shop and not to pick up illegally parked abandoned or repossess vehicles. Sticker. Police background. No parking on residential area. Registration or lease documents in the name of licensee. Address of the commercial location where vehicle will be parked and liability insurance. Affidavit as to above requirements. Only 1 tow truck per local business tax each. 100.00 7549C: Tow trucks used to remove vehicles from private property or parking areas, abandoned vehicles or for repossession. Must comply with state and county laws. 100.00 Police background check. Basic fee 800.00 Plus per each vehicle, sticker required 100.00 Major Group 76 Miscellaneous repair services All local business taxes in this major group: Under 10 employees 65.00 Each employee over 10 6.50 Major Group 78 Motion pictures and video All local business taxes in this group 225.00 Exceptions: 7841: Videotape rental: A. Under $4,999.00 0.00 B. From $5,000.00 to $10,000.00 95.00 C. Over $10,000.00 but less than $25,000.00 125.00 D. Over $25,000.00 but less than $50,000.00 160.00 E. Over $50,000.00 but less than $100,000.00 220.00 F. Over $100,000.00 but less than $250,000.00 250.00 G. Over $250,000.00 300.00 Major Group 79 Amusement and recreation services All licenses in this group 100.00 Exceptions: 7911; Operators of banquet halls, dancehalls and discotheques without alcoholic beverages, dance schools, etc. 200.00 7911A: Dance studios or schools not included as educational institutions, per year 150.00 7911B: Banquet halls for hire. Will have identical requirements as to zoning of that of a nightclub licensee, per year 225.00 7912D: Nonalcoholic beverages discotheques, per year 1,500.00 7933: Bowling centers, do not include other retail activities,
per lane
Plus extra lanes
100.00
30.007941: Commercial sports. Local business taxes to be set by city council for any professional sport. 7941A: Boxing. Local business taxes and requirements as per city ordinance and boxing commission: Promoter, per function 100.00 Boxer, each 6.50 Announcers, each 6.50 Managers, each 6.50 Referees, each 13.00 Special referees, each 35.00 Second, each 4.00 7991: Physical fitness (state may require bond if payment is yearly) 100.00 7993: Coin-operated amusement devices up to 2 100.00 7993A: Individual owner, same location, per machine 45.00 7993C: Machines in amusement center 7993D: Music machines, jukeboxes and video jukeboxes. Only 1 permitted. Requires sticker. Individual owner, 1 location 100.00 7993E: Music machines, distributors: 100.00 Up to 50 machines 45.00 Over 50 machines plus per machine 50.00 7993F: Kiddie rides (sticker), each 40.00 7997: Sporting clubs, including gun ranges. (Academy riding horses) 150.00 7999: Amusements and recreation services not elsewhere classified: All 100.00 Exceptions: 7999B: Billiard parlors. License does not include retail, vending or any other games or coin-operated machines, per table. 30.00 7999C: Bingo parlors (for-profit organization), per location 1,000.00 7999D: Concession operation of amusement devices and rides.
Requirements, bond, inspection, etc.1,000.00 7999E: Circus, per day 625.00 7999F: Fortunetellers, spiritual consultation, astrologers, horoscopists, mediums, healers, etc. 1,000.00 Major Group 80 Health services. State, county, city DERM Industry Group 801: State license, DERM requirements. All, per each professional at each location: 8011D: Diagnostic center 100.00 8042A: Opticians 100.00 8049A: Hypnosis 100.00 8049B: Nurse practitioner 100.00 Industry Group 805: 100.00 8051, 8052: All, per each location not contiguous to main address 8059: 7—14 beds 375.00 8059A: 15—more beds 750.00 Industry Group 8060: Hospitals. All retail and other nonhospital required businesses must obtain separate license by hospital or operator of concession. State law requirements 225.00 Industry Group 807: Medical and dental laboratories, all 100.00 Industry Group 808: Home care Per doctor, each 100.00 Per nurse, therapist or technician, each 25.00 Industry Group 809: Miscellaneous, all 100.00 Major Group 81 Legal services 8111: All (state license), per attorney 100.00 Major Group 82 Educational services Federal state, county, city laws. All 100.00 Major Group 83 Social services
Day care150.00 All laws, HRS approval, each location 100.00 Major Group 84 Museum, art galleries, botanical and zoological gardens. All All 100.00 Except 8442A: Animal, small animal, bird or reptile exhibits, championships or competition other than races, per exhibit day, no betting 100.00 Major Group 86 Membership organizations All 100.00 Major Group 87 Engineering, accounting, research, management and related services All. State license requirements apply. Per engineer, architect, consultant, accountant or other accredited professional 100.00 Major Group 88 Private households 100.00 Domestic service. All Major Group 89 Services not elsewhere classified Major Group 99 All 100.00 9999B: Temporary tent sales permit 250.00 DIVISION J PUBLIC ADMINISTRATION No local business tax SPECIAL FEES Administration violation fine 250.00 Certificate of use and occupancy, first year 50.00 Certificate of use and occupancy annual renewal 25.00 Inspection required overtime 45.00 Posting of local business tax administration fine 50.00 Public safety impact fee, first year 25.00 Public safety impact fee annual renewal 12.50 Reinspection fees 25.00 Replacing lost or destroyed license 20.00 Special investigation of the transferee 25.00 Transfer fee 15.00 **Note: All special fees, as stated above, shall be nonrefundable. The amount of local business tax, which shall be paid by the different classifications of businesses, shall be as set forth in the Schedule of Local Business Tax; such tax shall be computed annually unless otherwise specified. The schedule follows the order and numerical sequences of the Standard Industrial Classification Manual (SIC).
(Ord. No. 2008-06, § 2(1)—(3)(Att. A), 9-16-08; Ord. No. 2011-06, § 2, 8-2-11)