HomeMy WebLinkAboutItem I-4 Ordinance: Local Business TaxCity of ~Vliami ~ayd~ens
1515-200 NW 167th Street
Miami Gardens, Florida 33169
Mayor Shirley Gibson
Vice Mayor Oscar Braynon II
Councilman Melvin L. Bratton
Councilman Aaron Campbell Jr.
Councilman Andre Williams
Councilwoman Sharon Pritchett
Councilwoman Barbara Watson
MEMO UM
To: Mayor and City Council
From: Danny O. Crew, City Manager
Date: January 24, 2007
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"
RESPECTIVELY, PURSUANT TO THE CHANGE IN TERMINOLOGY
IN FLORIDA STATUTES;
The Florida State Legislature amended Chapter 205, Florida Statutes, which governs Local
Occupational License Tax to replace references to a"Local Occupational License Tax" with
references to "Local Business Tax" effective January 1, 2007. The City's Code of Ordinances
is required to be revised to replace references to a"Occupational License Tax" and
"Occupational License" with references to a"Local Business Tax" and "Local Business
License", respectively, in order to remain consistent with the termino~ogy used in state law.
RECOMMENDATION:
It is recommended that the Council adopt this ordinance thereby amending the City's Occupational
Licensing Code and City Code of Ordinances, respectively, in order to remain consistent with the
terminology used in state law.
I-4) ORDINANCE
2ND READING
OCCUPATIONAL LICENSE
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 "Local 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.
3
4 SECTION 3. That the WHEREAS clauses of Ordinance No. 2004-08-24
5 are hereby amended as follows:
6
7 . . . .
8
9 WHEREAS, es~~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
14
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~~a~ local business license' [sic] tax on
20 business professions or occupations within it [sic] jurisdiction; and
21
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 es~~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 es~~a-I 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 es~~a~l local business License Tax
39 delinquent payment; penalties."
40
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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:
3
4 . . . .
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6 E. Statement of accuracy;
7
8 The application form shall contain the following language:
9
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 es~pa#ae~a~ 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 ees~a~e~a~ local business license. "
20
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 es~~a~ 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 es~~~a~I local business
5 licenses within the City, said businesses shall receive a renewal
6 credit in the amount of finrenty-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 ss~~a~ 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:
19
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 es~st~a#+sHa~l 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 . . . .
27
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:
30
31 A duplicate ess~a~ie~a~l 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 "9ss~a#+e~a~ 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
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#~epa~ local business license
shall be automatically revoked. Upon revocation of the es~s~pa#~eaa~
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 es~~+~a~ 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.
11
12 . . . .
13
14 (5) The proceedings at the hearing shall be recorded on tape by the
15 City Clerk and shall be conducted as follows:
16
17 . . . .
18
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 es~~a~ 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.
29
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 ess~a#+e~a-4 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 es~~a~ local business license.
42
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.
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SECTION 13. Chanqinq Term throughout the Code.
Any and all other references to the term "Occupational License" or "Occupational
License Tax" in any previously adopted City of Miami Gardens Ordinances shall be
changed to "Local Business License" or "Local Business License Tax."
SECTION 14.
Severabilitv.
Provisions of this Ordinance are declared to be severable and if any section,
sentence, clause or phrase of this Ordinance shall be held to be invalid or
unconstitutional, such decision shall not affect the validity of the remaining section,
sentences, clauses and phrases of this Ordinance, but they shall remain in effect it
being the legislative intent that this Ordinance shall stand notwithstanding the invalidity
of any part.
SECTION 15. Inclusion in Code.
It is the intention of this Council and is hereby ordained that the provisions of this
Ordinance shall become and made part of the City of Miami Gardens; that the Sections
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.
PASSED ON FIRST READING ON THE 10th DAY OF JANUARY 2007.
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ADOPTED AND PASSED BY THE CITY COUNCIL OF THE CITY OF MIAMI
GARDENS AT ITS REGULAR MEETING HELD ON THE DAY OF
. 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 I l: APPENDIX A
License Tax Schedule
For the purposes of this section, inventory shall mean the avera~e selling vafue of annual inventary owned
by the business, ex~lusive of excise tax. License tax fees far the followin~ business occupations anti/or
prafessions aze hereby levied and imposed as foElows, provided that no license or combination of licenses
for a single entity at a single business location shal] exceed ninery thousand dollars ($90,000.00).
9eee~e~ietre~ License taxes for tbe ~ollowing business, occupations and/or professions are hereby
levied and imposed:
A -
(10} ABSTRACT, TITLE, TITLE lNSURANCE, PROP CLOSING ... I50.00
(20) ACTIVTTY COORDINATORS/DIRECTORS - RECREATION . . . 100.00
(30) ADOLESCENT/TEEN RECREATION GENTERS . . . 100.00
(40) ADVERTISING-PRODUCTS AND SERVECES . . . 100.00
(50) AMBULANGE SERVICE . . . 100.00
(60} AMUSEMENT CENTERS . . . 200.00
,.... (70) AMUSEMENT CENTERS 1 TO 25 MACHINES ... 200
00
~_. .
(80) AMUSEMENT CENTERS 26 TO 50 MACHINES ,.. 300.00
(90) AMUSEMENT CENTERS 51 TO 75 MACH(NES ... 450.00
(t00) AMUSEMENT CENTERS 76 TO 100 MACHINES ... 500.00
(110) AMUSEMENT CENTERS OVER ] 04 MACHiNES-EACH MACHINE ... 7.00
(120} AMUSEMENT MACNINES-DISTRIBUTORS . . . 125.00
(130) AMUSEMEN7' MACHiTJES-EACH MACHiNE AS ACCESSORY USE ... 30.00
(i4Q) AMUSEMENT PARK PER MACHlNE ... 100.00
(150) AMUSEMBNT PARKS 1 . . . 100.00
(160) ANIMAi, GROOMING . . . 100.00
{170) ANIMAL-CLINIC/NOSPITAL ... i00.00
l SO) ~t~~ ~
~E~1-B'~~'~-R€P
=~ , ~ ~ ~n
~
. . .
~
Oj PEN~ .
(190) A~iz~4~~ ~~H~~ITI~NS R€F
V~t€~~
~ ~-0g
OPEN
(200) ANTMAL-KENNEL ... 200.00
Page 1 of 12
r
{.
(210) ANSWERTNG S6RVICE .. .
1 OO.Op
(220) ANTIQUE SHOP . . .
[ 25.00
(230) APARTMENT EACH UN[T
6.OQ
(240) ARCHERY/GUN R.ANGES . . .
1 ~0.00
(250) ARMORED CAR SERVICES . . .
100.00
(26d) ASTROLOGERS/CLAIRVOYANTS ...
I50.00
(270) AUCT)ON C~MPANIES/STORE . . .
700.00
(280) AUCTIONEERS ...
40.00
(290) AUTO DEALER RENTAL CARS 1 TO 25 ...
100.00
(340) AUTO DEALER RENTAL-EACH ADDITlONAL CAR OVER 35 ...
4.00
303 AUTO DEALER NEW
PLUS PER ~],000.00 OR FRACTION OF 1NVENTORY (Max ~5,000.00) 300.00
13.00
[305~ AUTO DEALER USED
PLUS PER $1,000.00 OR FRACTION OF fNVENTORY(M2x $5,044.00) 200.00
f 3.00
(310) AUTO DETAILMG . . .
~ ao.oo
(320) AUTO DRIViNG SCHOOL . . .
140.00
(330) AUTO PATNT AND BODY . . .
80.00
(340) AUTO SHIPPING AGENCY . . .
f 00.00
{350) AUTOTAG AGENCIE5 ...
60.00
~3b0) AUTO WRECKMG . . .
, 80.00
(370) SAKERY'S - AS ACCESSORY USE . . .
1 Q4.00
B
(38b} BAKERY`S - RETAIL . . .
100_UO
(390} BAKERY'S - WHOLESALE . . .
100.00
(400) BALLROOMS/DANCE CLUB (AS PERMITTED BY CODE) ... ~00,00
(410} BANQUET/PARTY CATERERS . . .
40.00
Page 2 of 12
; ~. . (420) BANQUET/PARTY CATERERS - AS ACCESSORY USE . . .
50.00
(430) BARBER SHOP - FOR EACH ACCESS ACTIVITY ..,
3d.00
(440) BARBER SHOP - EACH CHAlR OVER 5 CHAIRS ...
I 0.00
(450} BARBER SHOP - UP TO 5 CHAIRS ...
l OQ.00
(460) BARJLOUNGE f~~+~-~W~, ~~~ *",~;T~~~9. NO DANCING OR ENTERTAIN-`,jEN
T>
• ~ ~ 200.00
(470) BEAUTY SHOP - FQR EACH ACCESS ACTIVITY ...
50.00
(480) BEAUTY SHQP/NAfL SALON-1 'f0 5 TECHNICIANS/OPERATORS .,,
~ oo.oa
(490) BEAUTY SHOPMAIL SALON, EACH ADDfTIONAL QPERATOR OVE~ $
~ 0.00
• (500) BICYCLE, SCOOTER5, MOPEDS ETC{SALES,RENTAL,REPAIR) . . .
) 00.00
(510) BILLIARD HALL- EACH TABLE .. .
~s.ao
(520) BILLING SERVECE . , .
125.00
(S30) B[NGO HALL . . .
250.U0
(540} BLOOD BANKS/STORAGE FACILlTIES . . .
200.00
(550} BLUEPRINTING ...
I 00.00
(560) BOATS FOR SALE/RENTAL . . .
100.00
(570) BOILER/MACHINE/POUNDRIES-SHOPS ...
140.00
(580) BONDSMEN PROFESSlONAL (CASH) . . .
3 50.00
(590) 8(?NDSMEN PROFESSiONAL (SURETY} . . ,
I 50.00
(600) BOWLING .4LLEY - EACH LANE . . .
25.00
(610) BRQKER - CEMETERY . . .
i 25.00
(620} BROKBRAG6 FIRMS - COMMODITIES . . ,
. 150.00
(630) BROKERAGE FlRMS - STOCKS, BONDS . . .
ISO.QO
(640) BROKERAGE FIRMS - YACHTS . . .
I 00.00
(b50) BROKERS MORTGAGE LOANS . . .
150.00
(660) BROKERS - CUSTOMS AND OTHERS . . .
125.00
(670} BROKERS - FUTURES OR OPT'IONS . . .
Page 3 of 12 ~?'.Oa
(680) BURGLAR Ai,ARM/MONfTORING C~MPANIES . . .
I 00.0~
(690) BUS COMPANIES - iNTRASTATE ONLY . . .
125.00
(700) BUS COMPANIES - PER EACH BUS ...
50.00
C
(710} CANTEEN WAGON OR CAFE - EACN VEHICLE .,.
100. 00
(720) CAR WASH ~PERMANENT STRUCTURGS AS PERMITTED BY ZONfNG UNL V,
~-1 • • ~ 80.00
(730} CARPENTER SHOPS . , .
100.00
{740) CARPETAND RUG Cl.EANING . . .
90.00
(750) CARPET fNST'ALLATfON . . .
i 00.00
(760) CARPET 5ALE5 (t~0 INVENTORY) . . .
] 0a,00
(770) CEMETERYi.MAUSOLEUM ...
120.00
(780) CHECK CASH[NG STORE . . .
200.00
(796) CHEMICAL TOILETS . . .
100.00
(800) CHtLD CARE SERVICES . . ,
40.00
(810) CONCRETE M1XER - EACH TRUCK . . .
40.00
(820) CONSULTANTS - EACH . . .
150.00
(830) CONTRACTORS - BUILDtNG fFOR OFFICE ONLY) ...
120.00
(840) CONTRACTORS - GENERAL (FOR OFFICE ONLYl ...
120.00
~850) CONTRACTORS - SPECIALTY IFOR OFFICE ONLY~ .,.
. 100.00
(860) CONTRACTORS - SUB BUILDMG (FOR OFFICE ONLYI ...
l 00.OQ
(870) CONVALESCENTMURSING HOMB . . .
80.00
(880} COLJNTRY CLUB . . .
450.00
(890) CREDTT BUREAl1S . . .
100.00
D
(900} DATA PROCESSING - SERVICE AGENCY . . .
125.00
I'age 4 of 12
(910} DATA PROCESSING - SOFTWARE DEVELOPMENT , . .
150.00
(920) DEALERS - SECONDHAND FIREARMS . . .
240.00
(930} DEALERS - SECONDHAND GOODS/CONSIGNMENT . . .
125_00
(940) DELIVERY SERVICES . . .
100.00
(950) DELIVERY SERVICES - PER EACH VEHICLE ...
20.0p
460) DIALYSIS CENTERS . . .
200.00
(970) DISC JOCKEY (SEE ENTERTAENMENT) . . .
~ aa.oo
{980) DRESSMAKING AND ALTERATIONS . . .
l 00.Q0
(990) DRY CLEANfNG PLANT . . .
100.00
(}000) DRY CLEANING PLANT PICI<UP STATION ...
l Od.00
E
(3010) ELECTRIC LIGHT AND POWER COMPANIES ...
500.00
(1020) EMPLOYMENTAGENCfES ...
I 25.00
(]030) ENTERTAMMENT- MOBILE (CLOWN, MAGICIAN ETC) . . .
l 00.Q0
(]040) ESCOiZT SERVICE . . .
30Q.00
(1050) EXPRESS COMPANIES - INTRASTATE BiJSINESS ONLY ...
225.00
(1060) EXTERMINATORS ...
125.00
F
(1070) FINANClAI. INSTfTU~'IONS-BANKS AND TRUST COMPANIES ...
250.00
(]080) FINANCIAL 1NSTITUTIONS-BUiLDING AND LOAN ASSOC ...
250.00
(i090) FINANCIAL INSTITUT[ONS-MONEY LBNDERS EXCEPT BANKS ..,
~ 250.00
(1100} FINANCIAL INSTITUTIONS-MORTGAGE LOAN COMPANY
?ao.oo
(1110) FiNANC1AL INSTITUTIONS-PERSONAL FINANCE CO. . . .
?so.oo
(1120) FIRE EXTINGUISHER SERVICES . . .
l 25.00
(I l30) FLEA MARKET . . .
1,500.00
(1140) FLORIST ...
100.00
{1 I50) FUNERAG HOME . . .
250.00
(l 160) FURNITURE REFINISHERS . . .
] OO.QO
Page5ofl2
G
(f l70) GAS COMPANfES-SELLfNG BOTTLED GAS ... 100.00
(I 180) GAS COMPANIES-SELLtNG THRU PIPELINE ... 400.00
(1190) GOLF COURSE . . .
400.00
(I246) GOLF-DRIVING RANGE5/M[NIA7'URE GOLF . . . ]20.00
(1210) GRAVEL, SAND, SOD, DIRT - SALES ... l00.00
H
(]220) HALLS FOR HIRE . . .
i 50.00
{1230) HEALTH GLUBS . . . 125.00
(1240) HOME HEALTH CARE SERVICES ... 100.00
(1250) HOSPITALS UP TO 50 BEDS ... 375.04
(1260) HOSPITALS - EACH BED OVER 50 ...
5.00
(1270) HOTELS, LODGtNG HOUSES AND MOTELS-PER ROOM ...
4.00
(269Qj HOUSE CLEANfNG {See 2b90 WINDOW AND HOUSE CLEANMG)
(1280) ...
OPEN ~
(1290) . . .
OPEN ~
_.(1300) IMPORT AND/OR EXPORT COMPANY ... i 25.00
(1310) fNSTRUCTIONAL CLASSES . . . 125.D0
(1320) fNSUR.ANCB ADJUSTER-£ACH . . . b0.00
(133Q) INSURANCE AGENCY OFF1CE-LOCATED fN CITY ... 12S Q~
(1340) INSUIZANCE AGENT-EACH . . . 80.04
{1350) tNSUR.ANCE COMPANIES . . . 200.00
(1360) 1NSURANCG-'fITLE (WITH AN OFF)CE) . . . 125,00
(1370) INTER]OR DECORATORS . . . 120.00
Page 6 of 12
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~.
~
(1350) JANITORIAL ...
125.00
L
(i390} LABOR UN30N ORGANIZATIONS . . .
Zso.ao
(1400) LANBSGAPlNG/GARDENING ...
~2s.oa
(1420) LAEINDROMAT- EACH MACHINE . . .
5.~0
(143Q) LAWN MAINTENANCE . . .
125.00
(]440) LAWN MAINTENANCE-EACH ADDiTIONAL VEHICLE OR TRUCK
~ ' • 20.OQ
(1450} LEASING - EQUIPMENT, TRUCKS, TRACTORS . . ,
200.00
(1460) LEASING - FURNITURE, TOOLS, ELECTRONICS, ~QUIPMENT . . .
200.OQ
(1470} LIMOUSINE SERVICE fOFF1CE ONLY) . . .
200.00
(1480} .
O~~ - •
(1490) LOCKSM)THS ...
i25.00
M
(I500) MACHJNE SHOPS . . .
50.00
(15]0) MAIL ORDER BUSiNESSES . . .
125.00
{1520) MAINTENANCE COMPANIES . . .
, 125.00
(1530) MANUFACTURE & MANUFACTURII~G 1-1Q PEOPLE . . .
l 50.00
(1540) MANUFACTURE & MANUFACTURING ! 1-25 PEOPLE . . .
100.00
(1550) MANUFACTURE & MANi1FACTUR(NG OVER 25 PEOPLE ...
200.00
(1560) MANUFACTURE & MANUFACTUR(NG-EA TRUCK fF TRANSPORTII•1C
50.00
(1570} MARBLE AND GRANiTE WORKS . . .
I 00.00
(1580) MASSAGE SALONS . . .
~ZS.oa
(1590) MEDiCAL CLfNICS . . .
200,Q0
(1600) MEDICAL/DENTAL LABS . . .
400,00
Page7ofl2
~'~ (1610) MEktGHANTS, RETAIL
PLUS PER $i,000 OR FRACTION INVENTC?RY (MAX -~6,000} 200.00
13.00
(1630) MERCHANTS WHOLESALE
PLUS PER EA $I,000 OR FRACTfON 1NVENTORY (IvIAX -~90,aoo3 150.00
0.75
I65U) MESSENGER SERVICE . . .
60.00
(1660) MESSENGER SERV(CE- EACH VEHICLE . . .
20.00
(I670) M1CR0 FILM STORAGE . . .
I 50.00
(1680} MOBiLE HOME PARK . . .
300.00
I590) MOBILE HOME.SALES . . .
150.00
(1700) MONUMENTS AND TOMBSTONES . . .
J 00.00
1710) MOTION PICTURE THEATRE 504-1,000 SEATS ...
3 75. 00
(1720) MOT10N P1C1'URE TNEATRE MORE THAN 1001 SEATS ...
4 50.00
(1740) MOTION PICTURE i"HEATRE - CANDY AND POPCORN CONCESSIO~
' • ~ 40.00
(1750} MOVING COMPANY W/STORAGE . . .
( I 50, 00
(1760) MUS1C/RECORDFNG STUDIO . . .
l 20.00
N
(1770} NEWSPAPER PUBLISHERS BUREAU AGENCY . . .
~2s.ao
(1780) NEWSPAPER PUBLiSHERS DAII.Y . . .
20d.00
~ (1790) . . .
O~ PENI .
(1800) NEWSPAPERS PUBLISHED WKLY,SEMI-MONTH OR MONTHLY ...
. 120.Q0
(1814) 1~iEWSSTANDS ...
50.00
() 820) NIGHT CLUB . . .
400.00
' (I830} NURSERIES TREES/PLANTS . , .
100.00
P '
(1840) PACKERS ~R SHIPPERS . . .
J Od.00
(1850)
~ PACKFNG HOUSES . . .
~ 50.00
{1860) PARCEL DROP SERVIC£ . . .
Page S of 12 ~ o~.oo
(1870) PARCELMiE5SENGER DELIVER . . .
(1880) PARCEL/MESSENGER DEl.IVER PER VEH1Cl.E _ _ _
(1890) PARKING LOTS I TO 25 CARS .,.
(]900) PARKfNG LOTS OVER 26 CARS OR MORE ..,
(19i0) PAWNBROKERS ...
(1920) ~'~~8~€~~S ~T€~~E-€T <<~At~D~
OPEN
(1930) PHOTO LAB . . .
(1940) PNOTOGRAPHERS ...
(1950} PHOTOGRAPHERS 5TUD10 - ACCESSORY USE _ . .
(1960) PHOT4GRAPHY STUDJOS . . .
] 970) P1AN0 TUNERS . . .
(I980} PRINTiNG ...
(1990) PRTVATE SCHOOLS 50 PUPILS OR LESS ~'u ^*~ ~^ ^, ~^~_ ~
(2000) PRIVATE SCHOOLS MORE THAN 50 PUPILS .._
(2014) PRODUCTION STUDIO . . .
(2020) PROFESSIONALS - EACH . . .
(2430} PROMOTERS ...
R
(~040) REAL ESTATE BROKER WlTH NO AGENTS ..,
(204I) REAL ESTATE BROKER WITH 2- A AGENTS ...
(2042) REAL ESTATE BRnKER W ITH 5- 25 AGEN7'S ...
2043) REAL BSTATE BROKER WITH 26 - 60 AGENTS ...
(2044) REAL ESTATE BROKER WlTH OVER 60 AGENTS ...
{2050) REAL ES7'ATE PROPERTY MGMT . . .
(2060) OPEN
6fl.00
I 0.00
100.00
125.00
400.00
I 25.00
100.00
12 s.OO
i 00.00
40.00
125.00
] 00.00
150.00
150.00
120.40
250.00
120.00
175.p0
225.p0
325.00
525,00
f25.00
Page 9 of 12
(2070) RENTAL CLOTHTNGNN(FORMS . . .
125.00
(2050) RENTAL FURNITURE, TOOLS, ELECTR~NICS, EQUIPMENT. ,.
~ 25.00
{2090} REPAiR WATCH AND JEWEi.RY . . .
(2100) REPAIR- APPLfANCES AND ELECTRONICS . . .
i 00.00
100.00
(2] f0) REPAIR - AUTOMOTiVE . . .
125.00
(2I24) REPA[R - BUSfNESS MACH~NES . . .
100.00
(213d) REPAIR - HEAVY EQUIPMENT . . .
t2S.00
(2140) ~ REPAIR - MtSCELLANEOUS : . .
) 00.00
(2150} REPRODUCTION - XEROX PHO'TOCOPY . . .
1 Q0.00
(21b0} RESEARCH LABORATORIES ...
~ so.~a
(2170) RESTAURANTS 6 TO 25 SEATS ...
ID0.00
(2180) ...
RESTAURAN'3'S 26 TO 140 PERSONS _.. •
200. DO
(2190)
~ .
- RESTAUR.ANTS t0i OR MORE . .. •
300.00
(2200) RESTAURANTS DRIVE M . . .
~ oo.oa
{2210) RETTREMENT ADULT L[VfNG 1 7'0 25 BEDS ...
1 SQ.00
(2220) RETIREMENT ADULT LfV[NG OVER 2~-5 BEDS ...
300.00
(2230) RINKS - SKAT[NG, ROLLER . . .
200.00
S
(2240) SALES OFFICE NO STOCK . . .
100,00
(2250) SALESPERSON ... '
! 00.00
(2260) SANITATION PER TRUCK . . .
100.00
(2270) SBCRETARIAL SERVICE . . .
150.00
(2280) SECURITY COMPANIES . . .
125.00
(2290} SEPTIC TANK CLEANING . . .
150.00
(Z300) SERViCE STATIONS/FUEL-BASE . . .
) 00,00
Page 10 of 12
(2310) SERVICE STATiONS!FUEL-EACH ADDlTIONAL PUM P...
S.Op
(2320} S1GN SHOPS . . .
~ZS.OQ
(2330) SNACK BARS AS ACCESSORY USE ...
60.00
(2340) STORAGE 1-50 UN1TS FOR RENT ...
) 50.00
(2350) STOR.AGB3-I-OVER 51 UNITS FOR RENT ...
300.00
(236Q) STORAGE WAREHOUSE . . . '
.
120.d0
-
(2370) STORAGE-BLASTING MATERIALS . . .
2,000.00
(2380) SWTMMING POOL MAINTENANCE . . .
E 25.00
{2390) SWIMMING POOL MAINTENANCE-EACH TRUCK . . .
2a.oo
T
(2400) TANNING SALONS 1 TO 5 UNiTS ... .
! 00.00
(2410) 7'ANNiNG SALONS (AS ACCESSORY USE) . . .
50.00
(2420) TANNING SALONS-EACH ADDITIONAL UNIT OVER 5 UNITS ...
I 0.00
(2430) TATTOOI'ARLOR ...
150.00
(2440) 7'AX FREPARATION SERVICE . . .
I 50.04
(2450) TAXICABS -1-~A-3 ~OFFICE ONLY) . . .
I 00.00
(2460)
• • ~
OPEN _ .
(2470) TAXIDERMISTS ...
60.00
(2480} TBLECOMMLJNICATION SERVICES . . .
I 00, 00
(2490) TELBMARKETING SALES . . .
100.00
(2500) 'f'ELEPHONE COMPANIES . . .
300.00
(2514) TELEVISION AND RADTO STATiON . . . ~
200.00
(2520) TOWING SERVICE (WRECI{ING, HAULING, SALVAGE) . . .
80.00
(2530) TRANSPORTATION PRIVATE SCHOOL - EACH VEHICLE ...
50. QO
(254Q) TRAVEL AGENCY . . .
Page I I of 12 ~?5.00
(2550) TRUCKING OR TRANSPORT CO . . .
(2560) TRUClCING OR TRANSPORT CO-PER EACH 7'RUCK ...
{2570) TRUCIC/TRAlLER RENTAE.OR LEASING . _ .
(2580) TRUCK/TRAILER RENTAl.OR LEASING-EACH VEHICC,E . . .
U
(2590) UAICLASSIFIED . . ,
(2600) UNIFORM SERVICE (TOWEL, LINEN, DIAPER) . . .
{2610) UPHOLSTERER ...
V
(2620) VEHICt,E LEAS[NG CO . . .
(2634) VEHICLE SHOWROOM-NEW VENICLES . . .
(2640) VEHICLE SHOWROOM-USED VENICLES . . .
{2650) VEHICLE UPHOLSTERY~'TOP SHOP . . .
(2660} VEHICLES WINDOW TINTING . . .
{2670) VENDING DISTRIBUTOR . . .
(2680) VENDING - EACH MACHINE AS ACCESSORY USE ...
W
(2694} WINDOW AND HOUSE CLEANING . . .
~ so.oa
40,00
150.00
24.00
120.00
1?5.00
100.00
150.p0
150.00
200.00
125.00
125,00
I 25.00
30.00
80.00 ,
Page 12 of l2