HomeMy WebLinkAboutItem H-4 Ordinance: Occupational License Tax~~i~~r~~ ~ .
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~ ~ City of ~Vliami ~ard~ens
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1515-200 NW 167 Street
Miami Gardens, Florida 33169
To: City Council Members
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From: Danny O. Crew, , ~ ' `Manager
Date: January 10, 2007
Mayor Shirley Gibson
Vice Mayor Oscar Braynon II
Councilman Melvin L. Bratton
Councilman Aaron Campbell
Councilwoman Sharon Pritchett
Councilwoman Barbara Watson
Councilman Andre Williams
Re: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MIAMI
GARDENS, FLORIDA, AMENDING ORDINANCE NO. 2004-08-24; TO
REPLACE THE TERMS "OCCUPATIONAL LICENSE TAX" AND
"OCCUPATIONAL LICENSE" THROUGHOUT WITH THE TERM "LOCAL
BUSINESS TAX" AND "LOCAL BUSINESS LICENSE" RESPECTNELY,
PURSUANT TO THE CHANGE IN TERMINOLOGY IN FLORIDA
STATUTES; PROVIDING FOR SEVERABILITY; PROVIDING FOR
CONFLICT; PROVIDING FOR CODIFICATION; AND PROVIDING FOR AN
EFFECTIVE DATE.
The Florida State Legislature amended Chapter 205, Florida Statutes, which governs Local
Occupational License Tax, to replace references to a"Loca1 Occupational License T~" with
references to "Local Business TaY" effective January 1, 2007,. The City's Code of Ordinances is
required to be revised to replace references to a"Occupational License T~" and "Occupational
License" with references to a"Local Business T~" and "Loca1 Business License", respectively, in
order to remain consistent with the terminology used in state law.
RECOMMENDATION
It is recommended that the City Council adopt this ordinance thereby amending Our
Occupational Licensing code and City code of Ordinances, respectively, in order to remain
consistent with the terminology used in state law.
Attachment.
H-4) ORDINANCE
1ST READING
OCCUPATIONAL LICENSE TAX
1 ORDINANCE NO.
2
3 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MIAMI
4 GARDENS, FLORIDA, AMENDING ORDINANCE NO. 2004-08-24; TO
5 REPLACE THE TERMS "OCCUPATIONAL LICENSE TAX" AND
6 "OCCUPATIONAL LICENSE" THROUGHOUT WITH THE TERM "LOCAL
7 BUSINESS TAX" AND "LOCAL BUSINESS LICENSE" RESPECTIVELY,
8 PURSUANT TO THE CHANGE IN TERMINOLOGY IN FLORIDA
9 STATUTES; PROVIDING FOR SEVERABILITY; PROVIDING FOR
10 CONFLICT; PROVIDING FOR CODIFICATION; AND PROVIDING FOR
11 AN EFFECTIVE DATE.
12
13 WHEREAS, the Florida State Legislature amended Chapter 205, Florida
14 Statutes, which governs Local Occupational License Tax, to replace references to a
15 "Local Occupational License Tax" with references to "~acal Business Tax" effective
16 January 1, 2007, and
17 WHEREAS, the City's Code of Ordinances should be revised to replace
18 references to a"Occupational License Tax" and "Occupational License" with references
19 to a"Local Business Tax" and "Local Business License", respectively, in order to remain
20 consistent with the terminology used in state law,
21 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
22 OF MIAMI GARDENS, AS FOLLOWS:
23 SECTION 1. ADOPTION OF REPRESENTATIONS: The foregoing Whereas
24 Clauses are hereby ratified and confirmed as being true, and the same are hereby
25 made a specific part of this Ordinance.
26 SECTION 2. The title of Ordinance No. 2004-08-24 is hereby amended as
27 follows:
28 AN ORDINANCE OF THE CITY OF MIAMI GARDENS, FLORIDA,
29 ADOPTING AN LOCAL BUSINESS LICENSE TAX
30 PURSUANT TO CHAPTER 205, FLORIDA STATUTES; PROVIDING
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1 FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE;
2 PROVIDING AN EFFECTIVE DATE.
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4 SECTION 3. That the WHEREAS clauses of Ordinance No. 2004-08-24
5 are hereby amended as follows:
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7 . . . .
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9 WHEREAS, es~s+~a~ local business license taxes for the privilege of
10 engaging in or managing any business profession of occupation within the
11 jurisdiction of the City of Miami Gardens have been heretofore collected by Dade
12 County only, in accordance with Section 8A-171 of the Code of Miami-Dade
13 County; and
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15 WHEREAS, the City of Miami Gardens is now fully operational, and is
16 granted the right and ability to enact and enforce its own local
17 business license tax pursuant to Section 205.042, Florida Statutes (1999), which
18 provides that the governing body of an incorporated municipality may levy by
19 appropriate ordinance an es~~a4 local business license' [sic) tax on
20 business professions or occupations within it [sic] jurisdiction; and
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22 WHEREAS, pursuant to Sections 4.9, 8.3 and 8.4 of the Charter of the
23 City of Miami Gardens, the City levied and collected local business
24 license taxes pursuant to Miami-Dade County ese~~a~ local business
25 license ordinance; and
26
27 WHEREAS, pursuant to Section 205.0315, Florida Statutes, the City of
28 Miami Gardens can adopt its own ess~al local business license ordinance
29 based upon the rate structure and classifications adopted by adjacent local
30 governments that have implemented Section 205.0535, Florida Statutes; and
31
32 WHEREAS, the City of Miramar has previously adopted an
33 local business license rate structure and classifications and, the City of Miami
34 Gardens would like to impose the rate structure and classifications that have
35 been imposed by Miramar.
36
37 SECTION 4. Section 6 of Ordinance No. 2004-08-24 shall now be
38 entitled, "Due date for payment of ess~+pa#+er}al local business License Tax
39 delinquent payment; penalties."
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1 SECTION 5. Section 7 of Ordinance No. 2004-08-24 entitled, "Procedures
2 for issuance" is hereby amended as follows:
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4 . . . .
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6 E. Statement of accuracy;
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8 The application form shall contain the following language:
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10 "The undersigned has carefully reviewed this application and all
11 information contained herein has been freely and voluntarily
12 provided. All facts, figures, statements contained in this application
13 are true, correct, and complete to the best of my knowledge and
14 belief. The applicant also acknowledges and understands that the
15 issuance of a City local business license is contingent
16 upon a zoning compliance inspection and in conjunction with the
17 issuance of a City certificate of use and occupancy. Failure to
18 comply with the City's Ordinances may result in revocation of said
19 es~~a~ local business license. „
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21 . . . .
22
23 G. Obtaining certificate of use prior to issuance of license. Those
24 businesses required to obtain a certificate of use pursuant to
25 Ordinance number, 2004-14-30 as may be amended, must do so
26 prior to the issuance of an local business license.
27
28 J. All local business licenses shall be applied for an
29 issued in the real name of the applicant. In cases where the
30 applicant does or will do business under a fictitious trade name or
31 firm name, the application and license, if issued, will show the real
32 name as well as the fictitious trade or firm name of the applicant. In
33 such case, the applicant will deliver to the City either its application
34 for registration of a fictitious name pursuant to Section 865.09,
35 Florida Statutes, or, if such a name is already registered, shall
36 deliver to the City a Certificate of Status from the Division of
37 Corporations acknowledging the name registration and its current
38 status.
39
40 SECTION 6. Section 11 of Ordinance No. 2004-08-24 shall now be
41 entitled, " Local Business License Tax Schedule" and is hereby
42 amended as follows:
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4 C. At the time of renewal for all existing local business
5 licenses within the City, said businesses shall receive a renewal
6 credit in the amount of twenty-five dollars ($25.00). The renewal
7 credit shall be applied by the City to all subsequent renewals. The
8 renewal credit shall not apply to renewals where the tax due is
9 seventy-five dollars ($75.00) or less.
10 . . . .
11
12 SECTION 7. Section 14 entitled "Renewal of License" is hereby amended
13 as follows:
14
15 A. Any current local business license may be renewed
16 for each new license year by the License officer without prior
17 approval of any other departments, provided the applicant signs the
18 following certification:
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20 (1) "I the undersigned hereby certifies that the license for which I
21 am now applying is one for a renewal of a current
22 ess~{~,a~ local business license which is now in full force
23 and effect, and that I have not changed the authorized use of
24 the premises and do not plan to make any physical or
25 structural changes to the premises."
26 . . . .
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28 SECTION 8. Section 15 of Ordinance No. 2004-08-24 entitled, "Lost or
29 stolen licenses, issuance of a duplicate" is hereby amended as follows:
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31 A duplicate es~s~a~e~a~ local business license shall be issued by the City
32 license officer to replace any license or special permit previously issued which as
33 been lost, stolen, defaced or destroyed without any willful conduct on the part of
34 the Licensee upon the filing by the Licensee of an affidavit sworn to before a
35 notary public of this State attesting to that fact and paying to the license officer
36 the fee of $10.00 to reimburse the City for any expense incidental to executing
37 and delivering each duplicate license.
38
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1 SECTION 9. Section 17 of Ordinance No. 2004-08-24 shall now be entitled,
2 " Local Business License does not permit illegal activity" and is hereby
3 amended as follows:
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A. No license shall be granted until there has been full compliance with all
applicable City ordinances and no license which may have been granted without full and
complete compliance with the provisions of this article shall be a protection to the
applicant in any civil or criminal proceeding. The issuance or possession of a valid
ess~~a~ local business license obtained under the provisions of this Ordinance
does not constitute an approval of any offense, illegal activity or act prohibited by law.
SECTION 10. Section 18 of Ordinance No. 2004-08-24 shall now be entitled,
"Revocation of Local Business License" and is hereby amended as
follows:
The City License Officer is granted authority and is charged with the duty to revoke,
refuse to renew or suspend any license heretofore issued as follows:
B. Procedure:
(1) The City License Officer may petition the City Manager (or, in the
case of the City Manager, he shall issue a petition) to revoke,
suspend or refuse to issue or renew a license on any grounds set
forth in Section 18A hereinabove. The petition shall set forth the
grounds upon which the petition is issued. Written notice of an
administrative hearing and the petition shall be served upon the
Licensee by certified mail, return receipt requested at the address in
the application not less than five (5) days prior to the administrative
hearing. Alternate service may be made by delivery of the petition
and notice of hearing to the place of business provide posting
thereon five (5) days prior to the hearing. If no appeal is taken by the
Licensee as provided herein, the es~~a~ local business license
shall be automatically revoked. Upon revocation of the
local business license, the Licensee shall immediately cease doing
business in any location listed therein.
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1 (2) At any time prior to the expiration of thirty (30) days following the
2 receipt of service of the notice of intent to revoke ess~ataeNa~ local
3 business license from the City, the Licensee may request in writing
4 that the City Manager schedule a hearing on the basis that he/she
5 wishes to appeal the pending revocation notice. A hearing will be set
6 by the City License Officer within fifteen (15) days after such Officer
7 is notified in writing by said person that he or she desires a hearing.
8 The Licensee shall receive a minimum of five (5) days written notice
9 of the hearing which shall set forth the time and place for the public
10 hearing on the petition.
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12 . . . .
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14 (5) The proceedings at the hearing shall be recorded on tape by the
15 City Clerk and shall be conducted as follows:
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17 . . . .
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19 (i) Upon the time period for such appeal having expired, and no
20 such appeal having been filed, or upon the expiration of such
21 appeal procedures resulting in the affirmation of the decision
22 of the City Council or its designated board of a written
23 decision confirming the determination of the City License
24 Officer, the ess~ya~+e~a-I local business license shall stand
25 automatically and immediately revoked and no new license
26 shall be issued. Upon revocation, the Licensee shall
27 immediately cease doing business in any location listed
28 therein.
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30 . . . .
31
32 SECTION 11. Section 19 of Ordinance No. 2004-08-24 shall now be entitled,
33 "Special Provisions of Revocation of Adult Entertainment Establishment
34 Local Business Licenses" and is hereby amended as follows:
35
36 A. In the event that a person holding a current local business
37 license for the operation of an adult entertainment establishment shall be
38 convicted of any offense involving moral turpitude in connection with the
39 operation of such adult entertainment establishment by a court of competent
40 jurisdiction, the City License Officer shall immediately issue a written notice of
41 intent to revoke the local business license.
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43 . . . .
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2 SECTION 12. Appendix A of Ordinance No. 2004-08-24, (License Tax Schedule)
3 is hereby amended in accordance with Exhibit "A", attached hereto.
4
5 SECTION 13. Chanqing Term throuqhout the Code.
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7 Any and all other references to the term "Occupational License" or "Occupational
8 License Tax" in any previously adopted City of Miami Gardens Ordinances shall be
9 changed to "Local Business License" or "Local Business License Tax."
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11 SECTION 14. Severabilitv.
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13 Provisions of this Ordinance are declared to be severable and if any section,
14 sentence, clause or phrase of this Ordinance shall be held to be invalid or
15 unconstitutional, such decision shall not affect the validity of the remaining section,
16 sentences, clauses and phrases of this Ordinance, but they shall remain in effect it
17 being the legislative intent that this Ordinance shall stand notwithstanding the invalidity
18 of any part.
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20 SECTION 15. Inclusion in Code.
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22 It is the intention of this Council and is hereby ordained that the provisions of this
23 Ordinance shall become and made part of the City of Miami Gardens; that the Sections
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of this Ordinance may be renumbered or re-lettered to accomplish such intentions, and
that the word "Ordinance" shall be changed to Section or other appropriate word.
Section 16. Effective Date.
This Ordinance shall become effective immediately upon its final passage.
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PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF MIAMI
GARDENS AT ITS REGULAR MEETING HELD ON JANUARY 10, 2007.
SHIRLEY GIBSON, MAYOR
ATTEST:
RONETTA TAYLOR, CMC, CITY CLERK
Prepared by SONJA KNIGHTON DICKENS, ESQ.
City Attorney
SPONSORED BY: DANNY CREW, CITY MANAGER
MOVED BY:
VOTE:
Mayor Shirley Gibson (Yes) (No)
Vice Mayor Oscar Braynon, II (Yes) (No)
Councilman Melvin L. Bratton (Yes) (No)
Councilman Aaron Campbell (Yes) (No)
Councilman Andre Williams (Yes) (No)
Councilwoman Sharon Pritchett (Yes) (No)
Councilwoman Barbara Watson (Yes) (No)
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~ SECTTON 1l : APPENDIX A
License Tax Schedule
For the purposes of this section, inventory shall mean the average selling value of annual inventory owned
by the business, exciusive of excise tax. License tax fees for the following business occupations and/or
professions are hereby levied and imposed as follows, provided that no license or combination of licenses
for a sing)e entity at a single business focation shall exceed ninety thousand dollars ($90,QQ0.00).
Aee~pt~e~rre~ License taxes for the Potlowing business, occupations and/or professions are hereby
levied and imposed:
A
(10) ABSTRACT, 7'ITLE, TITLE lNSURANCE, PROP CLOSING ... I50.00
(20) ACTIVTTY COORDINATORS/DIRECTORS - RECREATfUN . . . ]00.00
(30) ADOLESCENT/TEEN RECREATION CENTERS . . . 300.00
(40) ADVEitTfSING-PRODUC1"S AND SERVlCES . . . 100.00
(50) AMBULANCE SERVICE . . . 100.00
(60) AMUSEMENT CENTERS . . . 200.00
(70) AMUSEMENT CENTERS 1 TO 25 MACH[NES ... 200.00
{80} AMUSEMENT CENTERS 26 TO 50 MACHINES ,.. 300.00
(90) AMUSBMENT CENTERS S 1 T4 75 MACHINES ... 450.00
(100) AMUSEMENT CENTERS 76 TO 100 MACHINES .,. 500.00
(i ] 0) AMUSEMENT CENTERS OVER J 00 MACHINES-EACH MACHINE ... 7.00
(I20) AMUSEMENT MACHINES-D13TRIBUTORS . . . 125.00
(130) AMUSEMEN7' MACHiNES-EACH MACHITlE AS ACCESSORY USE .., 30.00
(i4Q) AMUSEM~NT PARK PER MACHlNE ... 100.00
(150) AMUSBMENT PARKS 1 . . . ]00.00
(160} ANJMAL GROOMING . . . 100.00
(170) ANIMAL-CLiNIC/HOSP1TAi, ... i00.00
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{200) ANTMAL-KENNEL . . , 200.00
Page 1 of 12
(210) ANSWERTNG S6RVICE . . . 100.00
(220) ANTIQUE SHOP . . . 125.00
(230) APARTMENT EACH UNI'T 6.00
(240) ARCHERY/GUN RANGES . . . 100.00
(250) ARMORED CAR SERVJCES . . . ! 00.00
(260) ASTROLOGERS/CLAIRVOYANTS ... I50.00
{270) AUCTION COMPANIES/STORE . . . 700.OQ
(280) AUCTIONEERS ... 40.00
(290) AUTO DEALER RENTAL CARS 1 TO 25 ... ]00.00
(300) AUTO DEALER RENTAL-EACH ADDITIONAL CAR OVER ?5 .,. 4.00
~3~ AUTO DEALER NEW ~00.00
y
PLl1S PER ~].000.00 OR FRACTlON OF 1NVENTORY (Max $5,000.00) 13.00
~~ AUTO DEALER USED 200.00
PLUS PER $1.000.00 OR FRACTI~N OF fNVENTORY(Max $S,OU0.00) 13.00
(310) AUTO DETAILING . . . 100.00
(320) AUT4 DRTV~NG SCHOOL . . . 100.00
(330) AUTO PAiNT AND BODY ... 8~.Q0
(340) AUTO SHIPPING AGENCY .. . (00.00
{350) AUTOTAGAGENCIES ... 60.00
(3b0) AllTO WRECKfNG . . . 80.00
(370) BAKERY'S - AS ACCESSORY USE ... 160.00
B
(380) BAKERY'S - RETAIL . . . ] 00.00
(340} BAKERY'S - WHOLESALE . . . l OQ.00
(400) BALLROOMS/DANCE CLUB !AS PEItMI7'TED BY CODE) ... 100.00
(410} $ANQUET/PARTY CATERERS . . . 40.00
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~ J. (420) BANQUET/PARTY CATERERS - AS ACCESSORY USE ... 50.00
(430) BARBER SHOP - FOR EACH ACCESS ACTIVITY ... 30.00
(440) BARBER SHOP - EACH CHAlR OVER 5 CHAIRS ... 10.00
(450) BARBER SHOP - UP TO 5 CHAIFtS ... 100.00
(460) BAR/LOUNGE {;»,!~W~~~€ "~EbL~$ TJO DANCING OR ENTERTAINMENT) ... 200.00
(470) BEAUTY SNOP - FOR EACH ACCESS ACTIVITY ... 50.00
(480) BEAUTY SHQP/NAfL SALON-1 'f0 5 TECHNICIANS/OPERATORS ... i00.00
(490) BEAUTY SHOP/NAIL SALON, EACH ADDITfONAL OPERATOR OVER 5. ., 10.00
. (500) BICYCLE, SCOOTERS, MOPEDS ETC (SALES,RENTAL,REPAIR) ... 100.00
(510) BILLJARD HALL- EACH'fABLE ... I5.00
(520) BILLING SERVICE . . . 125.00
(530} B[NGO HALL . . . 254.U0
(540) BLOOD BANKS/STORAGE FACILfT1ES . . . 200.40
(SSQ} BLUEPRfNTING ... 100.00
(S60) BOATS FOR SALE/RENTAL . . . ~pp,pp
(570) BOILBR/MACHINE/POIJNDRiES-SHOPS ... 140.00
(580) BONDSMEN PROFESSlONAL (CASH) . . . 350.00
(590) BONDSMEN PROFESSIONAL (SURETY) . . . 154.04
(600) BOWLING .4LLEY - EACN LANE . . . 25.00
(¢]0) BROKER-CEMETERY ... I25,pQ
(620} BROKERAGE F1RMS - COMMODfTIES . . . 150.00
(630) BRUKERAGE F(RMS - STOCKS, BONDS ... i50.00
(b4~) BROKERAGE FIRMS - YACHTS . . . }00.00
(650) BROKERS MORTGAGE LOANS . . . 150.00
(660) BROKERS - CUSTOMS AND OTHERS ... 125.OU
(670) BROKERS - FUTURES OR OPTIONS ,.. 12~.00
Page 3 of 12
(680) SURGLAR ALARM/MONiTO1tING COMPANlES . . . 100.OQ
(690) BUS COMPANIES - iNTRASTATE ONLY ... 125.00
(700) BUS COMPANrES - PER EACH BUS ... 50.00
C
(710) CANTEEN WAGON OR CAFE - EACH VEHiCLE ... 100.00
(720) CAR WASH ~PERMANENT STRUCTURBS AS PERMITT~D BY Z(~NtNG UNLY) .., 80.00
(730} CARPENTER SHOPS . . . 100.00
{740) CARPET AND RUG CLEANING ... 90.00
(750) CARPET INSTALLATiON . . . } 00.00
(760) CARPET SALES (NO INVENTORY) , . . 100.06
(770) CEMETERYi.MAUSOLEUM ... 120.00
(780) CHECK CASH[NG STORE . . . 200.00
(790) CHEMICAL TOILETS . . . 100.00
(800) CHILD CARE SERVICES . . . 40.40
(810) CONCRETE MtXER - EACH TRUCK ... 40.60
(820) CONSULTANTS - EACN . . . 150.40
(830) CONTitACTORS - BUILDfNG fFOR OFFICE ONLY) ... 120.00
(840) CONTRACTORS - GENERAL (FOR OFFICE ONLYI ... 120.00
~850) CONTRAC7'ORS - SPECIALTY ~FOR QFFICE ONLY) ... IOQ.00
(860) CONTRACT(?RS - SUB BU1LD(NG fFOR OFFICE ONLY) ... 100.00
(870j CONVALESCENT/NURSING HOME . . . 80.00
(880) COl1NTRY CLUB . . . 450.40
(890} CREDTT BUREAUS . . . 100.00
D
(900) DATA PROCESSING - SERVICE AGENCY ... 125.00
Page 4 of 12
(91U) DATA PROCESSING - SOFTWARE DEVELOPMENT ... I50.00
(920) DEALERS - SECONDHAND FIREARMS . . . 200.00
(930) DEALERS - SECONDHAND GOODS/CONSIGNMENT . . . 125.00
(940) DELIVERY SERVICES . . . 100,00
(950) DELIVERY SERVIGES - PER EACH VEF~ICLE ... 20.00
960) DIALYSIS CENTERS . . . 200.00
{970) DISC JOCKEY (SEE ENTERTAINMENT) . . . 140.0~
(980) DRESSMAKING AND ALTERATIONS . . . 100.00
(990) DRY CLEANING PLANT . . . 100.00
(1000) DRY CLEANING PLANT PiCI<UP STATION ... 100.00
E
(3010) ELECTRIC L1GHT AND POWER COMPANIES ... SOOAO
(l020) EMPLOYMENT AG6NCf ES . . . 125.00
,. (1030) ENTERTAMMENT - MOBILE (CLOWN, MAGICIAN HTC) ... 100.00
j
' (J040) ESCO~tT SERVICE . . . 300.00
(1050) EXPRESS COMPANIES - tNTRASTATE BUSMESS ONLY ... 225.00
(1060) EXTERMiNATQRS . . . i 25.00
F
(1070) FINANCIAI, INSTiTUTIONS-BANKS AND TRUST COMPANIES ... 250.OU
(]080) FTNANCIAL INSTITUTIONS-BUfLDING AND LOAN ASSOC ... 250.00
(i490) FTNANCIAL INSTITUT[ONS-MONEY LENDERS EXCEPT BANKS ,.. 250.00
{1100} FTNANCIAL iNSTITUTIONS-MORTGAGE LOAN COMPANY 2b0.00
(11 ]0) FiNANC1AL INSTtTUT10NS-PERSONAL FINANCE CO. ... 250.06
(112d) FtREEXTINGUISHERSERVICES ... ]25.00
(I 130) FLEA MARKET . . . I,500.00
(1140) FLORIST ... 100.00
(i I50) FUNERAL NOME . . . 250.00
(l t60) FURNiTURE REFINISHERS . . . ]00.40
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(i !70) GAS COMPANIES-SELLfNG BOTTLED GAS ... 100.00
(I]80) GAS COMPANIES-SELLING THRU PlPEE,INE. .. 400.00
(1190) GOLF COURSE . . . 400.00
(1200) GOLF-DRIVING RANGES/M1NIA7'URE GOLF . . . 120.00
(i210} GRAVEL, SAND, SOD, D1RT - SALES ... 100.04
H
(]220} HALLS FOR HIRE . . . 154.OQ
{1230) HEALTH CLUSS . . . 125.00
(1240) HOME HEALTH CARE SERVICES .. . ]00.00
(1250} HOSPT1"ALS UP TO 50 BEDS .., 375.00
(]250) HOSPITALS - EACH BED OVER 50 ... 5.00
(1270) HOTELS, LODGING HOUSES AND MOTELS-PER R0C3M ... 4.00
(269Q) HOUSE CLEANING (See 2690 WINDOW AND HOUSE CLEANfNG)
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_(1300) IMPORT AND/OR EXPORT COMPANY ... 125.00
(1310) fNSTRUCTIONAL CLASSES . . . 125.00
(1320) JNSURANCE ADJUSTER-EACH . . . b0.00
(1330) INSURANCE AGHNGY OFFICE-LOCATED fN GTY ... 125.00
(1340) MSURANCE AGENT-EACH . . . 80.04
(1350) INSURANCE COMPANIES . . . 200.00
(1360) 1NSURANCE-TITLE (WITH AN OFF)CE) . . . 125.00
(t370} INTBRJOR DECORATORS . . . 120.00
~age 6 of 12
i" :
,.
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(1350) JANITORIAL ...
125.00
L
(1390} LABOR UNiON ORGANIZATIONS . . . 250.00
(1400) LANDSCAPENG/GARDENfNG ... 125,p¢
(1420) LAUNDROMAT- EACH MACNfNE .. . 5.00
(1430) LAWN MAMTENANCE . . . 125.00
(1440) LAWN MAiNTENANCE -EACH ADDITIONAL VEHfCLE OR TRUCK ... 20.00
(1450) LEASING - EQUIPMENT, TRUCKS, TRACTORS ... 200.00
(1460) LEASING - FURNITURE, TOOLS, EL~CTRONICS, EQUIPMENT ... 200.Q0
(1470} I,IMOUSINE SERVICE (OFFICE ONLY) . . . 200.00
(1480} r r~~rnf rc~~ic ecnc~~r•r ono ^~E~ ~4~-~I~'1~~~ h6 ~l~~~E~~fA2~
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(1490) LOCKSMITHS ... f25.00
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(IS00) MACHINE SHOPS . . . 50.00
(I510) MA1L ORDEit BUSiNESSES . . . f25.00
(1520) MAINTENANCE COMPANIES . . . 125.00
{1530) MANUFACTURE & MANUFACTURING 1-10 P60PLE ... 150.00
(1540) MANUFACTURE & MANUFACTURING t i-25 PEOPLE ... I00.00
(1550) MANUFACTURE & MANUFACTURING OVER 25 PEOPLE ... 200.00
(1560) MANUFACTURB & MANUFACTURfNG-EA TRUCK IF TRANSPORTING ... 50.00
(1570} MA}~LE AND GRANITE WORKS ... I00.00
(1580) MASSAGE SALONS . . . 125.00
(1590) MEDICAL CLINICS . . . 200.00
(1600) MEDICAL/DENTAL LABS . . . 200.00
Page7ofl2
~ ~~ (1610) MERCHANTS, RETAIL 200.40
PLUS PER $I,000 OR FRACTION INVENTORY (MAX -~6,000} )3.~p
(1630) MERCHANTS WHOLESALE 150.00
PLUS PER EA $I,000 OR FRACi'fON INVENTORY (MAX -$90,000) 0.75
}654) MESSENGER SERVICE . . . 60.00
(1660) MESSENGER SERVICE- EACH VEHlCLE ... 20.00
(1670) M1CR0 FILM STORAGE . . . I50.00
(1684} MOBILE NOME PARK . . . 300.00
Ib90) MOBILE HOME,SAI.,ES . . . 150.00
(I700) MONUMENTS AND TOMBSTONES . . , i00.00
1710) MOT10N PICTURE THEATRE 500-I,000 SEATS ... 375.00
{] 720} MOTION PfCTURE THEATRE MORE THAN 100i SEATS ... 450.00
(1744) MOTION PICTURE THEATRE - CANDY AND ?OPCORN CONCESSION ... 40.(10
(1750)
1~ MOViNG COMPANY W/STORAGE . . . 150.00
(1764) MUS1C/RECORDfNG STUD10 . . . 120.00
N
(1770) NEWSPAPER PUBLISHERS BUREAU AGENCY ... 125.00
(1780) NEWSPAPER PUBLISHERS DAILY . . . 200.00
(1790) ~f~[7)v
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(1800) NEWSPAPERS PUBLISHED WKLY,S6M1-MONTH OR MONTHLY ... 120.00
(] 8l0) NEWSSTANDS . . . 50.00
(1820) N1GHT CLUB . . . 400.00
(1830) NURSERIES TREES/PLANTS . . . 100.00
P
(1840) PACKERS ~R SHIPPERS . . .
{_ (1850) PACKiNG NOUSES . . .
(1860) PARCEL DROP SERVICE . . .
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80.00
100.00
Page 8 of i 2
(1870) PARCEL,lMESSENGER DELIVER . . . 60.00
(1880) PARCEL/MESSENGER DELIVBR PER VEHICLE ... 10.00
(1890) PARKfNG LOTS 1 TO 25 CARS .,. 100.00
(1900) PARKiNG LOTS OVER 26 CARS OR MORE ... 125.00
(1910} PAWNBROKERS ... 400.00
(i92Q) ~F88~€~~S r~°~~T~~~At9t~l.~r~s in
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(] 930) PHOTO LA B... I 25.00
(1940} PHOTOGRAPHERS . . . ] 00.00
(1950} PHOTOGRAPHERS STUD10 - ACCESSORY USE ... 125.00
(]960) PHOTOGRAAHY STUDIOS . . . 100.00
1970) P1AN0 TUN~RS . . . 40,00
(I480} PRINTING ... 125.00
(1990) PRiVATE SCHOOLS SO PUPILS OR LESS Tu n~~ cn DT fDll c 100.00
(2000) PRtVATE SCHOOLS MORE THAN 50 PUPILS .,. 150.00
(2010) PRODUCTION STUDIO . . . I50.00
(2020) PROFESSiONALS - EACH . . . 120.00
(2030} PROMOTERS ... 250.00
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(2040) REAL ESTATE BROKER WlTH NO AG~NTS ... 120.00
(2041) REAL ESTATE BROKER W!'TH 2- 4 AGENTS ... 175.00
(2042} REAL BSTATE BROKER W ITH 5- 25 AGEN7'S ... 225,00
2043) REAL BSTATE BROKER WITH 2b - 60 AGENTS ... 325.00
(2044) REAL ESTATE BROKER W1TH OVER 60 AGENTS ... 525.04
{2U50) REAL ESTATE P320PERTY MGMT ... l25.00
(20bb) OPEN
Page 9 of 12
(2070) RENTAL CLOTHMG/UNIFORMS . . . 125.00
(2050) RENTAL FURNITURE, 700LS, ELECTR~NICS, EQUIPMENT ... ~2~.pp
(2090) REPAIR WATCH AND JEWELRY ... 100.00
(2t00} REPAIR- APPLfANCES AND ELECTRONICS ... 100.00
(2l i0) REPAIR - AUTOMOTIVE . . . 125.00
(2I24) REPAIR - BUSINESS MACHINES . . . 100.00
(2130) REPAIR - HEAVY ~QUIPMENT . . . 125.00
(2140) ~ REPAfR - MISCELLANEOUS : . . 100.00
(2150) REPRODUCTION - XEROX PHOTOCOPY . . . 100.00
(2160) RESEARCH LABORATORIES . .. 150.U0
(2170) RESTAURANTS 0 TO 25 SEATS ... 100.00
(2180) ...
RESTAURANTS 26 TO 100 PERSONS ... 204.00
(2140) ove~,-T"~~rnr~~rS-~6 ?'C~-~A9 ~~R~S~AlS
~(• RESTAURANTS ] Ol O!t MORE ... 300.00
(2200) RESTAURANTS DR3VE IN . . . 100.OQ
(2210} RETIREMEN7 ADULT C.IVfNG 1 TO 25 BEDS ... 150.00
(2224) RETIREMENT ADULT LfVtNG OVER 26-5 BEDS ... 300.00
(2230) RINKS - SKATING, ROLLER . . .
S
200.00
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(2240} r
SALES OFFICE NO STOCK ... -1~8-AA
100.00
(2250) SALESPERSON ... ' 100.00
(2260) SANlTATTON PER TRUCK . . . 100.40
(2270) SBCRETARIAL SERVICE . . . 150.00
(2280) SECURITY COMFANIES . .. ]25.00
(2290) SEPTIC TANK CLEANING . . . 150.00
(2300) SERViCE STATlONS/FUEL-BASE . . . 100,00
Page 10 of 12
t (2310) SERVICE STATIONS/FUEL-EACH ADDlTlONAL PUMP ... 5.00
(2320) S1GN SHOPS . . . 125.00
(2330) SNACK BARS AS ACCESSORY USE ... 60.00
(2340) STORAGE 1-54 UN1TS FOR RENT ... {50.00
(2350) STORAGE~1-OVER 51 UNITS FOR RENT ... 300.00
(236Q) STORAGE WARENOUSE . . . 120.00
(2370) STORAGB-BLASTING MATERIALS . . . 2,000.00
(2380} SWTMMING POOL MAINTENANCB . . . 125.00
{2390) SWIMMING POOL MAINTENANCE-EACH TRUCK ... 20.00
T
(2400) TANN IN G SAi.ON S I TO 5 UN ITS ... - I 00.00
(2410) TANN(NG SALONS (AS ACCESSORY USE} . . . ~0.00
(2420) TANNING SALONS-EACH ADD1T10NAL UNIT OVER 5 UN1TS ... 10.00
(2430) TATT'00 PARLOR . . . I50.00
(2440) TAX PREPARATION SERVICE . . . 150.00
(2450} TAXICABS -1-~93 (OFFICE ONLYI . . . 100.00
(2460) ~-°€#~
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(2470) TAXJDERMISTS .. . 60.40
(2480) TELBCOMMUNICATION SERVICES . . . 100.00
(2490) TELEMARKETING SALES . . . 100.00
(2500) TELEPHONE COMPANIES . . . 300.00
(2510) TELEVISION AND RADTO STATIQN ... 200.00
(2520) ?OWING SERVICE (WRECI<1NG, HAULlNG, SALVAGE) . . . 80.00
(2534) TRANSPORTATION PRIVATE SCHO01. - EACH VEHICLE ... 50.00
(2540) TRAVEL AGENCY . . . 1 Z5.00
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{2550) TRUCKiT1G OR TRANSPORT CO ... 150.00
(2560) TRUCKING OR TRANSPOR'~ CO-PER EACH TRUCK ... 40.00
{2570) TRUCI{/i'RAILER REIJTAL OR LEASING ... 150.00
(2580) "f'RUCK/TRAILER RENTAl, OR LEASING-EACH VEHICLE ... 20.00
U
(2590) UNCLASSIFIED .. . 120.00
(260Q) UNIFORM SERVICE (TOWEI,, L(NEN, DIAPER) ... 125.00
(2610) tJPHOLST~RER ... 100.00
V
{2620) VEHICLE LEASING CO . . . 150.00
(2634) VEHICLESHOWROOM-NEW VEHICLES ... i50.00
(2640) VEHICLE SHOWROOM-USED VEHICLES . . . 200.00
(2650) VEHICLE UPHOLSTERY,'TOP SHOP . . . 125.00
(2660) VEHiCLES WINDOW TiNTTNG . . . 125,40
(Z670) VENDING DISTR}BUT~R . . . f 25.04
(2b80) VENDING - EACH MACHINE AS ACCBSSORY USE ... 30.00
FOR EACH ADDITIONAL MACH[NE FROM 2 TO 30 ~2.Q0
fiOR EACH ADD1TlONAL MACHINE FROM 31 TO i OQ 10.00
FOR EACH ADDITIONAL MACHINE FROM IQI TO 99 499 _ 8.00
W
(2690) WINDOW AND HOUSE CLEANING ... 80.00 ~
Page 12 of l2