17-02005S

NOTICE OF PUBLIC HEARING
Notice is hereby given that the CITY COMMISSION of the City of Sarasota, Florida will consider first reading of Ordinance No. 17-5215 on Monday, July 3, 2017, at 6:00 p.m. and will consider second reading of Ordinance No. 17-5215 on Monday, July 17, 2017, at 6:00 p.m. Both meetings will be held in the City Commission Chambers, City Hall, 1565 First Street, Sarasota, Florida. Starting at 6:00 p.m. or as soon thereafter as possible, the Commission will open the scheduled Public Hearings in the order they appear on the Agenda. The following ordinance will be considered at the above scheduled meetings:
ORDINANCE NO. 17-5215

AN ORDINANCE OF THE CITY OF SARASOTA, FLORIDA AMENDING THE SARASOTA CITY CODE, CHAPTER 19, LOCAL BUSINESS TAXES, SECTION 19-11, LOCAL BUSINESS TAX SCHEDULE, BY ADJUSTING THE LOCAL BUSINESS TAX RECEIPT FEES FOR ENGAGING OR MANAGING BUSINESSES, PROFESSIONS OR OCCUPATIONS WITHIN THE CITY; PROVIDING FOR THE SEVERABILITY OF PARTS HEREOF IF DECLARED INVALID; PROVIDING FOR REPEALING OF ORDINANCES IN CONFLICT; PROVIDING FOR READING BY TITLE ONLY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Sarasota City Code, Chapter 19, Local Business Taxes, sets forth the fees to be charged for Local Business Tax Receipts for every person engaging or managing businesses, professions or occupations within the City; and
WHEREAS, the Legislature of the State of Florida, pursuant to Section 205.0535, Florida Statutes, empowered any municipality to, by October 1, 1995, reclassify businesses, professions and occupations and to establish a new rate structure for Local Business Tax Receipts; and
WHEREAS, the City, pursuant to Ordinance No. 95-3894, adopted on the 5th day of September, 1995, fully complied with Section 205.0535, Florida Statutes and reclassified businesses, professions and occupations and established new rate structures for Local Business Tax Receipts; and
WHEREAS, since the City fully complied with Section 205.0535, Florida Statutes in 1995, Section 205.0535 (4), Florida Statutes, empowers the City, every other year thereafter, to increase the rates of Local Business Tax Receipts fees by up to five percent upon a vote of a majority, plus one, of the City Commission; and
WHEREAS, the City, pursuant to Ordinances No. 97-4011, 99-4140, 01-4306, 03-4456, 05-4626, 07-4737, 09-4858, 11-4963, 13-5059 and 15-5128 increased certain Local Business Tax Receipt fees by up to five percent in each ordinance; and
WHEREAS, the City Commission, upon recommendation of the Director of the Department of Neighborhood and Development Services, hereby adjusts certain Local Business Tax Receipt fees for engaging or managing businesses, professions or occupations within the City.
NOW, THEREFORE, BE IT ENACTED BY THE PEOPLE OF THE CITY OF SARASOTA, FLORIDA:
Section 1. The Sarasota City Code, Chapter 19, Local Business Taxes, Section 19-11, Local Business Tax Schedule, subsection (a) is hereby amended to adjust certain Local Business Tax Receipt fees for engaging or managing businesses, professions or occupations within the City. As amended, Section 19-11(a) shall provide as follows:
• Sec. 19-11. - Local business tax schedule.
(a)
The local business tax amounts, which shall be paid by every person engaging in or managing businesses, professions or occupations for which a local business tax receipt is required are hereby fixed as follows:
BUSINESS TAX SCHEDULE
(1)
Abstractors of title .....$200.38 210.40
(2)
Amusements .....68.43 71.85
a.
Bowling alleys ..... 68.43 71.85
Each additional alley after first two (2) ..... 14.27 14.98
b.
Golf instructor ..... 40.74 42.78
(3)
Armored car, each vehicle ..... 68.43 71.85
(4)
Automobile garage and filling station:
a.
Repair garage and/or filling station permitting sale of accessories, tires and tubes, gas, oil, batteries and operation of repair department, but not including merchandise licenses elsewhere in this chapter:
1.
When operated solely by the proprietor or manager and no persons employed ....53.76 56.45
2.
When not more than two (2) persons are employed ..... 68.43 71.85
3.
When not more than four (4) persons are employed .....105.87 111.16
4.
When not more than six (6) persons are employed .....133.58 140.26
5.
When more than six (6) persons are employed .....200.36 210.38
b.
Filling station, permitting sale of gasoline and oil only .....40.74 42.78
c.
Painting and replacement of tops, seats, cushions, seat covers and operation of a paint shop ..... 68.43 71.85
(5)
Automobile and drive-yourself units:
a.
General automobile dealer, permitting sale of new or used cars, repair or replacement parts and operation of repair department .....265.53 278.81
b.
For each additional location where used cars are sold by a general automobile dealer ..... 68.43 71.85
c.
Automobile wreckers:
1.
Automobile wrecker & sale of used automobile parts .....105.89 111.18
2.
Wrecker service only (towing only) ..... 68.43 71.85
d.
Drive-yourself automobile companies for persons engaged in the business of renting automobiles to be driven by others:
1.
First six (6) cars, each .....40.74 42.78
2.
Additional cars up to fourteen (14), such additional cars, each .....14.27 14.98
3.
More than a total of twenty (20) cars .....423.51 444.69
e.
Drive-yourself motor bikes and motor scooters:
1.
First six (6) bikes or scooters, each .....14.27 14.98
2.
Additional bikes or scooters, each .....6.13 6.44
(6)
Automobile wash and polish .....68.42 71.84
(7)
Bakeries:
a.
Retail .....53.76 56.45
b.
Wholesale .....105.87 111.16
(8)
Banks and savings and loan associations:
a.
1—25 employees per location .....268.78 282.22
b.
26—100 employees per location .....403.97 424.17
c.
101 or more employees per location .....537.55 564.43
(9)
Barbershops/beauty parlors:
a.
For one (1) through four (4) chairs .....68.43 71.85
b.
For each additional chair in excess of four (4) .....21.18 22.24
(10)
Billboards, per sign .....26.07 27.37
(11)
Boat dealers, including repair parts and marine supplies .....268.78 282.22
(12)
Boats drive-yourself, per boat .....14.27 14.98
(13)
Boat yards .....68.43 71.85
(14)
Bondsmen, professional (any person making bail bonds other than individual involved) .....268.78 282.22
(15)
Broadcasting stations .....159.64 167.62
(16)
Brokers/real estate and stockbrokers:
a.
A principal or employer operating as a real estate broker licensed pursuant to F.S. ch. 475 .... 94.50 99.23
b.
In conformance with F.S. § 205.067, there shall be no tax levied with regard to an individual licensed and operating as a broker associate or sales associate pursuant to F.S. ch. 475, when said individual serves as an employee or independent contractor of a principal who pays the applicable tax.
c.
Stockbrokers with not more than three (3) sales persons .....94.50 99.23
d.
Each additional stockbroker in excess of three (3) .....20.38 21.40
e.
The maximum fee for a stockbroker .....400.72 420.76
(17)
Business office .....68.43 71.85
(18)
Catering and preparation of food for off premises consumption .....68.43 71.85
(19)
Christmas tree sales, temporary four (4) to six (6) weeks before Christmas:
a.
$1.00 through $999.00 of wholesale inventory .....24.45 25.67
b.
Each additional one thousand dollars ($1,000.00) of wholesale inventory .....8.15 8.56
(20)
Coin-operated machines:
a.
Game, music and coin-operated machines, other, each .....14.27 14.98
b.
Game and music machine operator .....68.43 71.85
(21)
Commercial laboratory .....68.43 71.85
(22)
Concrete products .....133.58 140.26
(23)
Dog tracks, per day .....81.46 85.53
(24)
Dry cleaning or pressing:
a.
Dry cleaning plant or pressing, clothing or pressing club .....94.50 99.23
b.
Agency or branch office for dry cleaning or pressing only .....26.07 27.37
c.
Agency or branch office for dry cleaning or pressing and including agency for laundry work .....40.74 42.78
d.
Self-service for dry cleaning, each machine .....10.19 10.70
(25)
Finance companies .....133.58 140.26
(26)
Fishing and charter guide captains:
a.
Each captain (Coast Guard license) .....14.27 14.98
b.
Seating capacity:
1.
1—5 passengers .....40.74 42.78
2.
6—10 passengers .....65.17 68.43
3.
11—25 passengers .....105.87 111.16
4.
26—50 passengers .....130.32 136.84
5.
51 passengers and up .....162.90 171.05
(27)
Ferry and sightseeing captains:
a.
Each captain (Coast Guard license) .....14.27 14.98
b.
Seating capacity:
1.
1—10 passengers .....40.74 42.78
2.
11—50 passengers .....65.17 68.43
3.
51 passengers and up .....105.87 111.16
(28)
Garbage collectors:
a.
Collection service consisting of 1—4 employees .....68.43 71.85
b.
Each additional employee .....16.30 17.12
(29)
Gas companies .....651.56 684.14
(30)
Gasoline and oil dealers:
a.
Wholesale dealers in or agents for gasoline, and including the sale of fuel, lubricating oil and including wholesale peddlers of gasoline, including the sale of fuel or lubricating oil, including any person operating a truck or other vehicle from which gas or oil is sold or delivered at wholesale or for the purpose of resale is then termed a wholesaler or peddler within the meaning of this classification .....268.78 282.22
b.
When merchandise is included .....333.93 350.63
c.
Kerosene and fuel oil from trucks .....68.43 71.85
(31)
Gymnasium, health salon, spas, weight control centers, karate, judo, tennis, racquetball, swimming clubs .....81.46 85.53
(32)
Home-based occupation .....65.17 68.43
(33)
Hospital for profit, per bed .....14.27 14.98
(34)
Insurance companies, all kinds, each company with its principal office, or maintaining an agency, or doing business within the city .....162.90 171.05
(35)
Laundries, self-service:
a.
Up to ten (10) machines .....40.74 42.78
b.
Each additional machine .....2.71 2.85
(36)
Mail order agencies .....333.93 350.63
(37)
Merchants, wholesale and retail: Annual average inventory stock, up to:
a.
$1,000.00 .....38.80 40.74
b.
$1,001.00 to $2,000.00 .....65.17 68.43
c.
$2,001.00 to $5,000.00 .....127.22 133.58
d.
$5,001.00 to $10,000.00 .....190.83 20.04
e.
$10,001.00 to $25,000.00 .....252.88 265.52
f.
$25,001.00 to $50,000.00 .....378.53 397.46
g.
$50,001.00 to $75,000.00 .....529.40 555.87
h.
$75,001.00 to $100,000.00 .....620.54 651.57
i.
Over $100,000.00 and with less than 20,000 square feet leasable floor area .....752.41 790.03
j.
Over $100,000.00 and 20,000 square feet or more leasable floor area .....1,580.06 1659.06
(38)
Newsstand on private property .... 53.76 56.45
(39)
Nursery, including growing, selling, installing and maintaining of plant material and landscape design (not including other merchandise) .....105.87 111.16
(40)
Parcel delivery, per vehicle .....40.74 42.78
(41)
Parking lots and parking garages for profit:
a.
Up to 25 cars .....40.74 42.78
b.
26—50 cars .... 79.82 83.81
c.
51—100 cars .....133.58 140.26
d.
Over 100 cars .....200.36 210.38
(42)
Pawn brokers .....399.08 419.03
(43)
Pool hall/billiard or pool table:
a.
First table .....40.74 42.78
b.
Next three (3) tables, each .....26.07 27.37
c.
Each additional table in excess of four (4) .....14.27 14.98
(44)
Professions: Those who practice their profession as a professional association (P.A.) or as an employee, associate, partner or otherwise are each individually required to pay the tax .....94.50 99.23
(45)
Public stenographer .....26.07 27.37
(46)
Publications:
a.
Periodicals .....53.76 56.45
b.
Daily newspapers .....790.02 829.52
(47)
Rental housing units (apartments, rooming houses, tourist homes, tourist cabins, hotel and motels):
a.
Having accommodations of up to three (3) guest rooms .....14.27 14.98
b.
All over three (3) rooms, per sleeping room .....2.71 2.85
(48)
Rental of machinery and equipment:
a.
Heavy .....162.90 171.05
b.
Light .....81.46 85.53
(49)
Restaurants, drive-in restaurants, cafeterias, or dining room—Each space for service for an automobile shall be considered as four (4) seats:
a.
Seating not more than 15 .....53.76 56.45
b.
Seating from 16 to 30 .....105.87 111.16
c.
Seating from 31 to 60 .....159.64 167.62
d.
Seating from 61 to 100 .....211.79 222.38
e.
Seating more than 100 .....317.65 333.53
(50)
Rest home, per bed .....8.15 8.56
(51)
Schools operating for profit:
a.
Business, commercial or vocational schools or colleges (state license required) .....127.22 133.58
b.
Dancing schools .....38.80 40.74
c.
Beauty culture or barber schools (state license required) .....65.17 68.43
d.
Private schools, art, nursery, kindergarten, etc. .....38.80 40.74
e.
Music school .....24.82 26.06
(52)
Service and/or repair .....68.43 71.85
(53)
Shows and entertainment for profit:
a.
Carnivals, circuses and rodeos .....133.58 140.26
Amusement rides, each .....16.30 17.12
b.
Dance halls, not a licensed restaurant .....211.79 222.38
c.
Exhibits, animals, birds, reptiles and curiosities, etc. .....40.74 42.78
d.
Motion picture theaters, where admission is charged, the license fee charges determined and measured by the seating capacity:
1.
Where the seating capacity is one thousand (1,000) or less .....268.78 282.22
2.
Where the seating capacity is in excess of one thousand (1,000) .....529.40 555.87
e.
Buildings fitted and used for showing professional entertainment .....211.79 222.38
(54)
Sightseeing tours, bus or limo:
a.
1—10 passengers .....65.17 68.43
b.
11—25 passengers .....97.74 102.63
c.
26 passengers and up .....130.32 136.84
(55)
Sign manufacturing .....133.58 140.26
(56)
Solicitors:
a.
By telephone .....68.43 71.85
b.
Door to door .....8.15 8.56
(57)
Storage warehouses for public use:
a.
Persons engaged in the business of operating what is commonly known as a storage warehouse for the purpose of storing merchandise or personal property belonging to others shall pay for the first twenty-five thousand (25,000) square feet .....133.58 140.26
b.
Each additional twenty-five thousand (25,000) square feet or fraction thereof .....133.58 140.26
(58)
Taxicabs and other public motor vehicles, both motorized and non-motorized, each .....40.74 42.78
(59)
Telegraph company .....399.08 419.03
(60)
Telephone company .....1,058.78 1,111.72
(61)
Television signal distribution system .....203.64 213.82
(62)
Trailer parks authorized capacity:
a.
1—15 trailers .....68.43 71.85
b.
Each additional trailer .....2.71 2.85
(63)
Trailer sales including repairs and trailer supplies .....268.78 282.22
(64)
Undertakers or funeral directors (state license required—not including ambulance service) .....200.36 210.38
(65)
Unclassified/miscellaneous: Any person desiring to engage in, conduct or operate any profession or business not covered by this section (except contractors required to obtain a certificate of registration pursuant to section 11-201) shall pay a license tax in the amount of .....68.43 71.85
(66)
Vending commercial .....244.35 256.57
Each additional location .....32.59 34.22
(67)
Window cleaning .....26.07 27.37
(68)
Yard maintenance .....26.07 27.37
(69)
Non-profit charitable, religious or educational organization....No fee—Exempt
[Additions to text shown in underline; deletions from text shown in strikethrough.]
Section 2. It is hereby declared to be the intention of the City Commission that the sections, paragraphs, sentences, clauses and phrases of this ordinance shall be deemed severable, and if any phrase, clause, sentence, paragraph or section of this ordinance is declared unconstitutional or otherwise invalid by the valid judgment of a court of competent jurisdiction, such unconstitutionality or invalidity shall not affect any of the remaining phrases, clauses, sentences, paragraphs or sections of this ordinance.
Section 3. Ordinances in conflict herewith are hereby repealed to the extent of such conflict.
Section 4. This Ordinance shall take effect on October 1, 2017.
PASSED on first reading by title only, after posting on the bulletin board at City Hall for at least three (3) days prior to first reading, as authorized by Article IV, Section 2, Charter of the City of Sarasota, Florida this ____ day of __________, 2017.
PASSED on second reading and finally adopted this ______ day of __________, 2017. ___________________________ Shelli Freeland Eddie, Mayor
ATTEST:
___________________________
Pamela M. Nadalini, MBA, BBA, CMC
City Auditor and Clerk/Chief Audit Executive
______Mayor Shelli Freeland Eddie
______Vice Mayor Liz Alpert
______Commissioner Jen Ahern-Koch
______Commissioner Hagen Brody
______Commissioner Willie Charles Shaw
Said proposed ordinance is on file in the Office of the City Auditor and Clerk at City Hall at the above address for public inspection from 8:00 a.m. to 5:00 p.m. Monday through Friday.
Interested persons are welcome to attend and may register to speak in respect to the above-proposed ordinance.
If a person decides to appeal any decision made by the board, agency, or commission with respect to any matter considered at such meeting or hearing, he or she will need a record of the proceedings, and, for such purpose, he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based.
In accordance with the Americans with Disabilities Act of 1990 and Section 286.26, Florida Statutes, persons with disabilities needing special accommodation to participate in such public hearing should contact theOffice of the City Auditor and Clerkat(941) 954-4160at least two (2) business days prior to the date of the public hearing as to the nature of the aid and/or service desired. Reasonable auxiliary aids and services will be made available to qualified disabled individuals to the extent that no undue financial or administrative burden results. For the benefit of individuals utilizing hearing aids with a T-coil, the City Commission Chambers and SRQ Media Studio are outfitted with a Hearing Induction Loop for enhanced hearing assistance.
CITY OF SARASOTA
By: Pamela M. Nadalini, MBA, BBA, CMC
City Auditor and Clerk / Chief Audit Executive
Legal Date: June 30, 2017
June 30, 2017 17-02005S

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