§ 86-43. Schedule of tax by business classification.
Latest version.
The amount of business tax that shall be paid by the different classifications of businesses shall be as set forth in the following schedule opposite each classification; such tax shall be computed annually unless otherwise specified. The schedule generally follows the order and numerical sequences of the North American Industrial Classification System (NAICS). Regulatory requirements for specific business activities are listed in the schedule as well as the tax.
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Industry Description and Regulation Tax SECTOR 11 AGRICULTURE, FORESTRY, FISHING, AND HUNTING Subsectors 111, 112, 113, 114, 115 All businesses $100.00 SECTOR 21 MINING, QUARRYING, AND OIL AND GAS EXTRACTION Subsectors 211, 212, 213 All businesses 100.00 SECTOR 22 UTILITIES Subsector 221 All businesses 200.00 SECTOR 23 CONSTRUCTION Subsectors 236, 237, 238. State license required. Some require certificate of competency from Miami-Dade County Industry Groups 2361 and 2362 General contractors 200.00 Industry Group 2372. All businesses 100.00 Industry Groups 2371, 2373, 2379, 2381, 2382, 2383, 2389 All other contractors 150.00 SECTORS 31, 32, 33 MANUFACTURING* Subsectors 311, 312, 313, 314, 315, 316, 321, 322, 323, 324, 325, 326, 327, 331, 332, 333, 334, 335, 336, 337, 339 Business tax for all manufacturers will be determined using the following scale: A. Less than 10 employees 90.00 B. 11 to 15 employees 120.00 C. 16 to 24 employees 185.00 D. 25 or more employees 215.00 E. By individual at residential location** 30.00 * 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 business tax receipt will be required if the manufacturer sells directly to the consumer (i.e. outlet store). ** Available only to manufacturing classified under industry group 3399 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. Exception: 335312. Motor and generator manufacturing. Armature rewinding. Under 10 employees 90.00 Each employee over 10 10.00 339116. Dental Laboratories 150.00 SECTOR 42 WHOLESALE TRADE Subsectors 423 and 424 All business classifications in subsectors 423 and 424 will pay a business tax as per the following inventory* of goods scale: A. Inventory under $10,000.00 125.00 B. Over $10,000.00 but less than $25,000.00 155.00 C. Over $25,000.00 but less than $50,000.00 190.00 D. Over $50,000.00 but less than $100,000.00 250.00 E. Over $100,000.00 but less than $250,000.00 280.00 *The licensing section will require documentation (audits, copies of reports 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 licensee. Failure to do so will be a violation of this Code. There will be no fee for vehicles needed for delivery of goods provided they are used exclusively for products sold by licensee. A retail license will be required if retail sales are part of the operation of the licensee (i.e. outlet store). Exceptions: 423140. Junkyards, council approval required 375.00 423140A. Used automobile parts A. Inventory under $10,000.00 125.00 B. Over $10,000.00 but less than $25,000.00 155.00 C. Over $25,000.00 but less than $50,000.00 190.00 D. Over $50,000.00 but less than $100,000.00 250.00 E. Over $100,000.00 but less than $250,000.00 280.00 423930. Scrap and waste materials, scavenging, salvage 225.00 423990. 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 150.00 424990. 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 150.00 Subsector 425 Wholesale Electronic Markets and Agents and Brokers All businesses 225.00 SECTORS 44 and 45 RETAIL TRADE All businesses in Sectors 44 and 45 will pay a tax based on inventory, as per the following scale: Up to $1,000.00 inventory 100.00 Per each $1,000.00 of inventory after the initial $1,000.00 10.00 Deliveries to establishments shall be permitted from 6:00 a.m. to 11:00 p.m. where the establishment or outlet is located within a radius of 300 feet from areas or districts zoned residential, as measured from the physical boundaries of the establishment or outlet. No limitation on the hours of deliveries to retail establishments that are not located within the above-described radius. Exceptions: Subsector 441 Motor Vehicle and Parts Dealers 441110. New and Used 400.00 Plus per unit 5.00 441120. Used ONLY 350.00 Plus per unit 5.00 441310. Auto parts 225.00 Per each $1,000.00 of inventory after the initial $1,000.00 10.00 Subsector 445 Food and Beverage Stores 445310. Beer, Wine, and Liquor Store (off-premises consumption) Other retail items, exclusive of tobacco products 125.00 Plus, per each $1,000.00 of inventory over $1,000.00 10.00 Subsector 446 Health and Personal Care Stores 446110. Drugstores and pharmacies: For the first $1,000.00 of inventory 100.00 Plus, for each $1,000.00 of inventory in excess of $1,000.00 10.00 Plus, when dispensing prescription drugs, licensed pharmacist 200.00 Subsector 447 Gasoline Stations 447110. Gasoline Stations Up to 6 dispensing units 65.00 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 447110A. Gas station air and water service pumps 30.00 447110B. Gas station vacuum cleaners, per each unit 30.00 Subsector 453 Miscellaneous Store Retailers 453310. Used Merchandise Store. For the first $1,000.00 of inventory 100.00 Plus, for each $1,000.00 of inventory in excess of $1,000.00 10.00 453310B. Secondhand Dealers and Precious Metals Dealers/Used Merchandise Store. (grandfathered jewelry stores only) 300.00 Subsector 454 Non-store Retailers 454113. Mail-Order Houses 125.00 454210. Vending Machine Operators. (per machine) 60.00* *No transfer of business tax receipt allowed. New business tax receipt must be issued if machine is to be placed or transferred to a new location. County and state licenses required. 25.00*** ***If business tax receipt is current and paid for the fiscal year. 454390. Other Direct Selling Establishments. Direct retail house-to-house or party plan (business tax receipt can be issued for residential address if no warehousing, or office is required (Ordinance No. 89-61). For office and warehousing, a separate business tax receipt is required). 150.00 Plus, per agent, associate, salesperson, canvassers or other denomination used (agents or salespersons require compliance with Ordinance No. 89-61), each 15.00 454390A. Traveling store (not food, vegetables or ice cream) each vehicle (requires sticker) 225.00 454390B. Traveling store, food, agriculture products, or ice cream per vehicle (requires sticker) 50.00 454390C. Peddler or itinerant salesperson (requires ID, driver's license or photo ID; no agents or employees; business tax receipt to cover one individual only), no sales from a vehicle 50.00 SECTORS 48 and 49 TRANSPORTATION AND WAREHOUSING Subsector 481 Air Transportation All businesses 150.00 Subsector 483 Water Transportation All businesses 150.00 Subsector 484 Truck Transportation All businesses this group, unless otherwise specified, tax per vehicle 100.00 Subsector 485 Transit and Ground Passenger Transportation All vehicles must comply with state, county, and local requirements. When required, business tax per vehicle 50.00 Exceptions: 485310. Taxicabs, per vehicle Plus dispatcher or office 125.00 485320. Limousine, per vehicle 75.00 485410A. Privately owned school buses* not to exceed 24 passengers per vehicle. Require state, county and city regulations compliance inclusive of inspections. (Reference chapter 90.) Issued when the city council has determined need and necessity of the service for the business tax year, each vehicle 100.00 485410B. Privately owned buses or vans transporting more than 24 passengers, each 150.00 485510. Chartered bus terminals 150.00 Additional per vehicle 75.00 4859. Other Transit Ground Passenger Transportation 75.00 Subsector 488 Support Activities for Transportation All businesses 100.00 Exceptions: Industry Group 4881. All businesses. 200.00 488410. Motor Vehicle Towing 488410A. Towing services. Tow trucks operated and owned by a service station, body or repair shop, service station or garage with a city business tax receipt. Registration or lease document in the name of the business tax receipt holder. Vehicle sticker. No tax other than the tax under the principle business category: One vehicle 0.00 More than one vehicle, each 45.00 488410B. 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. Address of the commercial location where vehicle will be parked and liability insurance. Affidavit required as to above requirements. Only one tow truck per business tax receipt, each 100.00 488410C. Tow trucks used to remove vehicles from parking areas, abandoned vehicles or for repossession (for wrecker companies that have a place of business located in the city). Must comply with state law. Basic tax 800.00 Plus for each vehicle 125.00 488410P. City-initiated towing services (requires council approval, nonrefundable application fee, police background check, basic tax and per vehicle fee as indicated for 488410C) 488490. Truck terminals, weighing stations, tax is based on size, as per the following schedule: A. Less than 5,000 sq. ft. 100.00 B. 5,001 to 10,000 sq. ft. 130.00 C. 10,001 to 15,000 sq. ft. 160.00 D. 15,001 to 25,000 sq. ft. 225.00 E. 25,001 to 99,999 sq. ft. 285.00 F. 100,000 or more sq. ft. 535.00 Subsector 492 Couriers and Messengers 4921, 4922. Couriers services, express delivery, local messengers, and local delivery, business tax will be based on number of employees according to the following schedule; warehouses or processing centers will pay an additional warehousing license tax: A. Less than 10 employees 100.00 B. 11 to 25 employees 195.00 C. More than 25 employees 225.00 Exception: 492110S. Air Courier Services 185.00 Subsector 493 Warehousing and Storage Any business in this subsector, tax is based on size, as per the following schedule: A. Less than 5,000 sq. ft. 100.00 B. 5,001 to 10,000 sq. ft. 130.00 C. 10,001 to 15,000 sq. ft. 160.00 D. 15,001 to 25,000 sq. ft. 225.00 E. 25,001 to 99,999 sq. ft. 285.00 F. 100,000 or more sq. ft. 535.00 SECTOR 51 INFORMATION All businesses 150.00 Exceptions: Industry Group 5111. Newspaper, Periodical, Book, and Directory Publishers Business tax for all publishers will be determined using the following scale: A. Less than 10 employees 90.00 B. 11 to 15 employees 120.00 C. 16 to 24 employees 185.00 D. 25 or more employees 215.00 511210. Software Publishers 125.00 Subsector 512 Motion Picture and Sound Recording Industries All businesses in this subsector (except casting) 225.00 Subsector 515 Broadcasting (except Internet) 515112. Radio broadcasting 200.00 515120. Television broadcasting 375.00 515210. Cable and other pay television services. Businesses taxes set by the city council, according to municipal, county, state and federal laws and regulations of this industry Subsector 518 Data Processing, Hosting, and Related Services. All businesses 150.00 Subsector 519 Other Information Services 519190. All Other Information Services. For each site 100.00 Plus a terminal fee for each computer or internet terminal available to the public for a fee or charge 25.00 SECTOR 52 FINANCE AND INSURANCE Subsector 521 Monetary Authorities — Central Bank All businesses 1,000.00 Subsector 522 Credit Intermediation and Related Activities Industry Group 5221. All businesses. 500.00 Exceptions: 522110, 522120. Commercial Banks/Savings Institutions. Each location or branch. 550.00 522110A. Foreign banks and branches 1,000.00 522130. Credit Unions. 200.00 522220. Sales Financing. 500.00 52229. Other Nondepository Credit Intermediation 500.00 522291. Consumer Lending (per location) 500.00 522292. Real Estate Credit 225.00 522298. All Other Nondepository Credit Intermediation 500.00 522298A. Pawnshops. State license, police check and reporting requirements plus retail license for used merchandise or jewelry store 281.00* *This fee will be effective for the fiscal year beginning October 1, 2010. The fee will increase 25% for each of the next five fiscal years as follows: October 1, 2011 $351.00 October 1, 2012 $438.00 October 1, 2013 $547.00 October 1, 2014 $683.00 October 1, 2015 $853.00 522298B. Auto Title loans 225.00 522310. Mortgage and Nonmortgage Loan Brokers 500.00 522320. Financial Transactions Processing, Reserve, and Clearinghouse Activities 500.00 522390. Other Activities Related to Credit Intermediation 500.00 522390A. Check cashing services, money order issuance, travelers' check issuance services 150.00 522390B. Automatic teller machines (ATM) 150.00 522390C. Money transfer services 150.00 Subsector 523 Securities, Commodity Contracts, and Other Financial Investments and Related Activities All businesses 225.00 Subsector 524 Insurance Carriers and Related Activities Industry Group 5241. Insurance Carriers. All including out of town licenses collected through the League of Cities 157.50 Industry Group 5242. Agencies, Brokerages, and Other Insurance Related Activities. All businesses 125.00 Plus additional fee for each agent or salesperson over two, each 25.00 Subsector 525 Funds, Trusts, and Other Financial Vehicles Industry Group 5251. All businesses 150.00 Industry Group 5259. All businesses 100.00 SECTOR 53 REAL ESTATE AND RENTAL AND LEASING 531110. Operators of apartment buildings, per unit 8.00 531110A. Single mobile homes, each 50.00 531120. Owners/operators of property containing leased space in nonresidential buildings/shopping centers: A. Up to 49,999 square feet 125.00 B. 50,000—99,999 square feet 175.00 C. Over 100,000 square feet 275.00 Owners/operators of property containing leased space in industrial buildings and warehouses: D. Up to 49,999 square feet 125.00 E. 50,000—99,000 square feet 175.00 F. Over 100,000 square feet 275.00 Owners/operators of property containing leased space in office buildings: G. Up to 49,999 square feet 125.00 H. Over 100,000 square feet 175.00 531130. Lessors of Miniwarehouses and Self-Storage Units. Tax is based on size, as per the following schedule: A. Less than 5,000 sq. ft. 100.00 B. 5,001 to 10,000 sq. ft. 130.00 C. 10,001 to 15,000 sq. ft. 160.00 D. 15,001 to 25,000 sq. ft. 225.00 E. 25,001 to 99,999 sq. ft. 285.00 F. 100,000 or more sq. ft. 535.00 531190. Lessors of Other Real Estate Property 50.00 531190A. Operators of residential mobile home sites: Up to 10 trailers 100.00 Each additional trailer 8.00 531210. Real estate agents (state license required) 150.00 Salespersons over 2 25.00 Industry Group 5313. Activities related to Real Estate All businesses 150.00 Industry Group 5321. Automotive Equipment Rental and Leasing. All businesses 190.00 Industry Group 5322, 5323. Consumer Goods Rental/General Rental Centers Business tax for all businesses in these industry groups will be determined on the value of inventory of goods based on the following scale: A. Up to $10,000.00 125.00 B. Up to $25,000.00 150.00 C. Up to $50,000.00 175.00 D. Up to $100,000.00 250.00 E. Up to $250,000.00 275.00 F. More than $250,000.00 325.00 When sales are made in addition to rental or leasing, supplementary retail business tax: Up to $1,000.00 inventory 100.00 Each additional $1,000.00 inventory 10.00 Exceptions: 532220. Formal Wear and Costume Rental 150.00 532230. Video Tape and Disc Rental A. Inventory up to $10,000.00 115.00 B. Inventory up to $25,000.00 150.00 C. Inventory up to $50,000.00 175.00 D. Inventory up to $50,000.00 225.00 532411. Commercial Air, Rail, and Water Transportation Equipment Rental and Leasing 100.00 532412. Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing On rentals—Inventory: A. Up to $10,000.00 115.00 B. Up to $25,000.00 150.00 C. Up to $50,000.00 175.00 D. Up to $100,000.00 250.00 E. Up to $250,000.00 275.00 F. More than $250,000.00 325.00 When sales are made in addition to rental or leasing, supplementary retail business tax: Up to $1,000.00 inventory 100.00 Each additional $1,000.00 inventory 10.00 532420. Office Machinery and Equipment Rental and Leasing A. Inventory up to $10,000.00 115.00 B. Inventory up to $25,000.00 150.00 C. Inventory up to $50,000.00 175.00 D. Inventory up to $100,000.00 250.00 E. Inventory up to $250,000.00 275.00 F. Inventory over $250,000.00 325.00 532490. Other Commercial and Industrial Machinery and Equipment Rental and Leasing On rentals—Inventory: A. Up to $10,000.00 115.00 B. Up to $25,000.00 150.00 C. Up to $50,000.00 175.00 D. Up to $100,000.00 250.00 E. Up to $250,000.00 275.00 F. More than $250,000.00 325.00 When sales are made in addition to rental or leasing, supplementary retail business tax: Up to $1,000.00 inventory 100.00 Each additional $1,000.00 inventory 10.00 SECTOR 54 PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES Industry Group 5411 Legal Services. All businesses 125.00 Exceptions: 541110. Offices of Lawyers. All (state license), per attorney 125.00 541120. Offices of Notaries 150.00 541191. Title Abstract and Settlement Offices 150.00 Industry Group 5412 Accounting, Tax Preparation, Bookkeeping, and Payroll Services. All businesses 150.00 Exceptions: 541213. Tax return preparation service (office) 100.00 541213A. Tax return and accounting services (at residence) 50.00 Industry Group 5413 Architectural, Engineering, and Related Services. All businesses 125.00 Industry Group 5415. Computer Systems Design and Related Services. All businesses 100.00 Exceptions: 541512A. Computer consultants 150.00 Industry Group 5416 Management, Scientific, and Technical Consulting Services. All businesses 150.00 Industry Group 5417 Scientific Research and Development Services. All businesses 125.00 Industry Group 5418 Advertising, Public Relations, and Related Services. All businesses 125.00 Exceptions: 541810. Advertising agencies 125.00 541820. Public Relations agencies 125.00 541850. Display Advertising/Outdoor advertising agencies (compliance with other state, county, and city laws; liability insurance) 200.00 541860. Direct mail advertising services 100.00 541870A. Handbill, circular or sample distribution: Office 100.00 Plus per individual, each 20.00 541870B. Handbill, circular or sample distribution, individual 20.00 541890. Other Services Related to Advertising (not elsewhere classified) 100.00 Industry Group 5419 Other Professional, Scientific, and Technical Services All businesses 100.00 Exceptions: 541921. Photographic Studios, Portrait 150.00 541921B. Photobooths 50.00 541922. Commercial Photography 100.00 541940. Veterinary Services. State license required. Tax per each veterinarian 115.00 SECTOR 56 ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REDEMIATION SERVICES Industry Group 5611. Office Administrative Services All businesses 125.00 Industry Group 5612. Facilities Support Services All businesses 200.00 Industry Group 5613. Employment Services. All businesses 215.00 Exception: 561311C: Casting Agencies 225.00 561410. Document Preparation Services 150.00 561421. Telephone Call Centers 150.00 561422. Telemarketing Bureaus and other Contact Centers 150.00 561431. Private Mail Centers 150.00 561439. Other Business Service Centers (including Copy Shops) 100.00 561440. Collection Agencies 100.00 561450. Credit Bureaus 125.00 561491. Repossession Services 150.00 561492. Court Reporting and Stenotype Services 100.00 561499. All Other Business Support Services 150.00 Industry Group 5615. Travel Arrangement and Reservation Services. All businesses 125.00 561611. Investigation Services. 100.00 561612. Security Guards and Patrol Services. Detective, guard, armored car, guard dog rental, polygraph, fingerprint, investigations, etc. 150.00 Per employee, investigator, detective or guard over two, each additional 20.00 Per vehicle, armored or patrol car 50.00 Per animal, if using guard dogs 10.00 State license. Police approval. Bond. Vehicle sticker. 561613. Armored car services. Tax per vehicle 45.00 561621. Security Systems Services (except Locksmiths). Liability insurance. Miami-Dade County Certificate of competency 150.00 561622. Locksmiths Under 10 employees 65.00 Each employee over 10 10.00 Requires ID, vehicle sticker. Only one person or vehicle 30.00 561710. Exterminating and pest control. Compliance with other state, county and city laws. Liability insurance 175.00 561720. Janitorial Services 125.00 561730. Landscaping services/lawn care 125.00 561730I. Landscaping services/lawn care (by individual) 75.00 561740. Carpet and Upholstery Cleaning Services 125.00 561790. Other Services to Buildings and Dwellings 100.00 561910. Packaging and Labeling Services 100.00 561920. Convention and Trade Show Organizers 250.00 561990. All Other Support Services 175.00 561990A. Auctioneers (jewelry, antiques and rugs): First day 1,250.00 Each additional day 35.00 561990B. Auctioneers (goods, wares, merchandise): First day 300.00 Each additional day 35.00 561990C. Auctioneers (unclaimed or damaged freight): First day 150.00 Each additional day 12.50 Subsector 562 Waste Management and Remediation Services No other industry groups or classifications are allowed to be licensed within this subsector except those below. 562111A. Solid waste collection/disposal* 650.00 Plus per truck 75.00 Collection, transport and disposal of solid waste, including use and storage of waste collection vehicles and waste containers. Containers to be serviced a minimum of twice weekly. No waste to accumulate at storage location for more than 24 hours; such waste to be transported for proper disposal within 24 hours. 562119. Other Waste Collection/Construction/demolition debris* processing systems 1,150.00 Collection/processing of construction and demolition debris-building materials, dirt, soil, rock, concrete, trees, brush and other flora. Storage/processing putrescible solid waste or solid waste prohibited. Plus per truck 75.00 562920. Materials Recovery Facilities/Solid waste recycling systems* 1,150.00 Collection/processing recyclable solid waste—glass/plastic containers, newsprint, office and computer paper, aluminum/ferrous cans, cardboard Processing putrescible solid waste defined by Rule 62-701.200(99), F.A.C. prohibited except that daily volume may contain one percent or less putrescible solid waste as byproduct of recycling process. Processing construction and demolition debris prohibited. No waste to accumulate at storage location for more than 24 hours; such waste to be transported for proper disposal within 24 hours. *Application form must be completed and approval by director of solid waste department before business tax receipt issued. Other permits may be required by the solid waste department. Plus per truck 75.00 SECTOR 61 EDUCATIONAL SERVICES Federal, state, county, city laws. All businesses in this Sector 150.00 Exception: 611610. Fine Arts Schools. Dance studios or schools independently operated and not included as part of the academic curriculum of an educational institution, per year 125.00 SECTOR 62 HEALTH CARE AND SOCIAL ASSISTANCE (State, county, city, DERM) Subsector 621 Ambulatory Health Care Services Industry Group 6211, 6212, 6213. Offices of Physicians, Dentists, and Other Health Practitioners. State license. DERM requirements. All businesses, per each professional at each location 125.00 For each additional location for the same practitioner 125.00 Exceptions: 621111A. Medical doctor/Osteopathic doctor 125.00 621111B. Offices and clinics of doctors of medicine 125.00 621210A. Dentists 125.00 621210B. Offices and clinics of dentists 125.00 621310A. Chiropractors 125.00 621310B. Offices and clinics of chiropractors 125.00 621320A. Optometrists 125.00 621320B. Office and clinics of optometrists 125.00 621320C. Opticians 125.00 621391A. Podiatrists 125.00 621391B. Offices and clinics of podiatrists 125.00 621399A. Physician assistants 125.00 621399H. Hypnotherapists 125.00 621399N. Nurse Practitioner 125.00 Industry Group 6214. Outpatient Care Centers All businesses 125.00 621491. HMO Medical Centers When employing physicians, an additional fee for each doctor 125.00 Industry Group 6215. Medical and Diagnostic Laboratories All businesses 125.00 621610. Home Health Care Services Per doctor, each Per nurse, therapist or technician, each 50.00 Industry Group 6219 Other Ambulatory Health Care Services All businesses 125.00 621910. Ambulance services. Tax per vehicle 45.00 Subsector 622 Hospitals Industry Groups 6221, 6222, and 6223. All retail and other non-hospital-required businesses must obtain separate business tax receipt by hospital or operator of concession. State law requirements 1,250.00 Per doctor, each 100.00 Per nurse, therapist or technician, each 25.00 Industry Group 6231. Nursing Care Facilities. 225.00 All businesses, per each location not contiguous to main address. 623311. Residential Care and Treatment Facilities 750.00 Plus for each bed 50.00 623312B. Community Residential Homes (7 to 14 beds) 425.00 Plus for each bed 50.00 623312A. Assisted Living Facilities (15 beds or more) 800.00 Plus for each bed 50.00 Subsector 624 Social Assistance Industry Group 6241. Individual and Family Services. All businesses, per location 150.00 Must comply with all applicable laws, State approval. 624310. Vocational Rehabilitation Services 125.00 624410. Child Day Care Services 125.00 SECTOR 71 ARTS, ENTERTAINMENT, AND RECREATION Industry Group 7111. Performing Arts Companies All businesses 125.00 Exception: 711190. Circus. Compliance with article II of chapter 18. Per day 625.00 Industry Group 7112. Spectator Sports All businesses 100.00 Exception: 711212A. Horse racing. As per laws and contracts with Hialeah Park. Thoroughbred racing 2,500.00 Quarter horse racing 1,000.00 Cardroom activities 1,000.00 Slot machines 1,000.00 7113. Promoters of Performing Arts, Sports, and Similar Events. Commercial sports. All businesses 100.00 7113A. Boxing. Licenses and requirements as per city ordinance and boxing commission: Promoter, per function 100.00 Boxers, each 6.50 Announcers, each 6.50 Managers, each 6.50 Referees, each 13.00 Special referees, each 35.00 Seconds, each 4.00 Industry Group 7114. Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures. All businesses 100.00 711510. Independent Artists, Writers, and Performers 100.00 711510A. Photographers 75.00 Subsector 712 Museums, Historical Sites, and Similar Institutions All businesses in this Subsector 100.00 Exception: 712130A. Zoos and Botanical Gardens. Animal, small animal, bird or reptile exhibits, championships or competition, other than races, per exhibit day, no betting 70.00 Subsector 713 Amusement and Recreation Industries All businesses in this Subsector 100.00 Exceptions: 713120A. Amusement Arcades. Type I or Type II* (per machine, maximum 4 Type II machines per Article III of Chapter 18) 50.00* 713120C. Amusement center machines—other than bingo halls. For first 100 machines, whether Type I or Type II* 750.00 + Each individual machine in excess of 100, whether Type I or Type II 50.00 713120D. Amusement center machines—bingo halls for adults only.* For first 100 machines, whether Type I or Type II* 750.00 + Each individual machine in excess of 100, whether Type I or Type II 50.00 + This tax is effective for fiscal year 2009-2010. The tax will increase 25% for each of the next four fiscal years as follows: October 1, 2011 $1,000.00 October 1, 2012 $1,250.00 October 1, 2013 $1,500.00 October 1, 2014 $1,750.00 *No transfer of business tax receipt allowed. New business tax receipt must be issued if machine is to be placed or transferred to a new location. County and state licenses required. 25.00*** ***If business tax receipt is current and paid for the fiscal year. 713120E. Amusement (Kiddie) Rides (per machine) 50.00* *No transfer of business tax receipt allowed. New business tax receipt must be issued if machine is to be placed or transferred to a new location. County and state licenses required. 25.00*** ***If business tax receipt is current and paid for the fiscal year. 713290. Bingo parlors, per location 1,000.00 713950. Bowling Centers. Do not include other retail activities, per lane 35.00 713990. All Other Amusement and Recreation Industries. 100.00 Exceptions: 713990A. Dancehalls 225.00 713990B. Billard parlors. Business tax receipt does not include retail, vending or any other games or amusement machines. Per table 30.00 713990C. Concession operation of amusement devices and rides/Carnival ride concession operators. Requirements, bond, inspection, etc. (as per article II of chapter 18) 1,000.00 713990D. Nonalcoholic beverages discotheques, per year 1,500.00 713990F. Firework display services (as per article VI of chapter 18 (§ 18-309)) 100.00 713990M. Music machines, jukeboxes and video jukeboxes. Only one permitted. Requires sticker: Each individual machine 50.00* *No transfer of business tax receipt allowed. New business tax receipt must be issued if machine is to be placed or transferred to a new location. County and state licenses required. 25.00*** ***If business tax receipt is current and paid for the fiscal year. 713990P. Pool Tables. (per table) 75.00* *No transfer of business tax receipt allowed. New business tax receipt must be issued if machine is to be placed or transferred to a new location. County and state licenses required. 25.00*** ***If business tax receipt is current and paid for the fiscal year. 713990S. Sporting clubs, including gun ranges. Must meet all other requirements of this Code. 200.00 SECTOR 72 ACCOMMODATION AND FOOD SERVICES Subsector 721 Accommodation. All businesses 50.00 Plus: Offering hourly or fractional rental charge, per unit 15.00 Offering rental by the whole day or week, per unit 5.00 Subsector 722 Food Services and Drinking Places 722110. 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, except for establishments having a combination of a full-service operating kitchen area larger than 500 square feet with a service area of no less than 700 square feet. 100.00 722110A. Single unit restaurants*** (with seating) having more than 850 square feet of service area 100.00 Additional fees for seating, excluding counterstools and barstools, in excess of 30 seats 35.00 Additional fees for seating, excluding counterstools and barstools, in excess of 100 seats 80.00 Additional fee for drive-through service 125.00 722211. Limited-Service Restaurants/Food delivery-Takeout (restaurants offering home delivery service) 100.00 722212. Establishments selling food by the pound, without seating 125.00 Plus tax for seating as provided under 722110 722213. Coffeeshops* (without seating) with less than 50 square feet of service area. No beer, wine or alcoholic beverages sold, offered for sale, delivered or served 75.00 722310. Food Service Contractors 100.00 722320. Catering services (commissary) 150.00 722320B. Banquet halls for hire. Will have identical requirements as to zoning of that of a nightclub. Per year 300.00 722330. Industrial catering (lunchwagons), each vehicle** 75.00 *All restaurant business tax receipts require state approval and require county business tax receipts, if applicable. **Lunchwagons will require stickers from the local business tax section. ***When serving alcoholic beverages, beer or wine, all eating places will require a state license. 722410. Drinking places (entertainment as per article V of chapter 18; no live entertainment or dancing is permitted), without food 200.00 Plus fee per seating unit 4.00 722410A. Nightclubs, cabarets, discotheques, etc. (as regulated by article V of chapter 18 1,500.00 All drinking establishments are required to have a state license for consumed-on-premises alcoholic beverages. SECTOR 81 OTHER SERVICES (EXCEPT PUBLIC ADMINISTRATION) Industry Group 8111. Automotive Repair and Maintenance All businesses. 125.00 Exceptions: 811121. Automotive Body and Interior Repair. West of East Eight Ave. and South of W. 33 rd Street. DERM 125.00 811121A. Automotive paint. All businesses. DERM 125.00 811192. Car Washes 100.00 811192A. Carwash, by hand as concession at gas station 100.00 811192B. Carwash and polish by hand, itinerant, or at commercial location such as shopping centers. ID required 100.00 811198. All Other Automotive Repair and Maintenance. 150.00 811198A. Tire retreading and repair shops/tire ordinance. DERMS 150.00 811211. Consumer Electronics Repair and Maintenance Under 10 employees 75.00 Each employee over 10 10.00 811212. Computer and Office Machine Repair and Maintenance: Up to 10 employees 75.00 Each additional employee over 10 10.00 811213. Communication Equipment Repair and Maintenance Under 10 employees 75.00 Each employee over 10 10.00 811219. Other Electronic and Precision Equipment Repair and Maintenance Under 10 employees 75.00 Each employee over 10 10.00 811310. Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance Under 10 employees 75.00 Each employee over 10 10.00 Industry Group 8114. Personal and Household Goods Repair and Maintenance 811411. Home and Garden Equipment Repair and Maintenance Under 10 employees 75.00 Each employee over 10 10.00 811411I. Requires ID, vehicle sticker. Only one person or vehicle 30.00 811412. Appliance Repair and Maintenance Under 10 employees 65.00 Each employee over 10 6.50 811412I. Requires ID, vehicle sticker. Only one person or vehicle 30.00 811420. Reupholstery and Furniture Repair Under 10 employees 75.00 Each employee over 10 10.00 811420I. Requires ID, vehicle sticker. Only one person or vehicle 30.00 811430. Shoe repair shops and shoeshine parlors 75.00 811490. Other personal household goods, repair & maintenance Under 10 employees 75.00 Each employee over 10 10.00 811490I. Requires ID, vehicle sticker. Only one person or vehicle 30.00 811490A. Alterations only, not tailor, fee per individual 75.00 812111. Barbershops (state license required) 75.00 Each additional station over four 10.00 812112. Beauty shops (state license required) 75.00 Each additional station over four 10.00 812113. Nail Salons (state license required) 75.00 Each additional station over four 10.00 812191, 812199. Other Personal Care Services 125.00 812199T. Tattoo Parlors. Requires biomedical waste permit from Environmental Health Section at Miami-Dade County Health Department. 175.00 812210. Funeral homes and funeral services (excluding cemeteries and crematories). State 375.00 Licensed embalmers. Requires DERM approval 125.00 812310. Coin-Operated Laundries and Drycleaners (laundromats): Up to 20 machines 70.00 Each additional machine over 20 5.00 812310A. Coin-operated laundry machines in multifamily residential properties: Per Machines 6.00 812320. Drycleaning and Laundry Services (except coin-operated). Power laundries; Dry cleaning plants (except rug cleaning); laundry and garment services, not elsewhere classified 100.00 812320A. Garment pressing and agents for laundries and dry cleaners 50.00 If plant is outside city limits, additional 50.00 812331. Linen Supply 200.00 812332. Industrial Launderers 200.00 812910. Pet Care (except Veterinary) Services 125.00 81292. Photofinishing Laboratories. No retail 250.00 81292A. In a business that has a retail business tax. Additional over retail business tax. DERM approval required 60.00 812930. Parking Lots and Garages 200.00 812990. All other personal services: A. At office 100.00 B. At residence 100.00 C. Itinerant 30.00 812990J. Bondsmen 225.00 Additional employees over two, each 20.00 812990F. Fortune-tellers, seers, spiritualists, palm readers, horoscope readers, mediums, healers or other similar practitioners, subject to a 1,000 foot distance requirement between same or similar uses. 500.00 Subsector 813 Religious, Grantmaking, Civic, Professional, and Similar Organizations All businesses 100.00 814110. Private Households. Domestic service, All businesses 20.00 SECTOR 92 PUBLIC ADMINISTRATION No business tax receipt required for any business in this Sector (Code 1960, § 18-31; Ord. No. 89-71, § 2, 7-5-1989; Ord. No. 89-72, § 2, 8-8-1989; Ord. No. 89-126, § 1, 12-12-1989; Ord. No. 90-11, § 1, 2-27-1990; Ord. No. 92-56, § 1, 5-12-1992; Ord. No. 93-24, § 1, 3-9-1993; Ord. No. 94-70, § 2, 8-30-1994; Ord. No. 95-1, § 1, 1-24-1995; Ord. No. 95-106, § 1, 12-28-1995; Ord. No. 96-61, § 1, 6-25-1996; Ord. No. 2001-16, § 1, 2-27-2001; Ord. No. 2001-67, § 1, 9-11-2001; Ord. No. 2002-52, § 1, 8-27-2002; Ord. No. 2004-83, § 1, 12-14-2004; Ord. No. 2008-17, § 1, 2-26-2008; Ord. No. 2008-31, § 1, 4-22-2008; Ord. No. 2008-51, § 1, 6-10-2008; Ord. No. 2008-66, § 1, 8-26-2008; Ord. No. 2008-69, § 1, 9-9-2008; Ord. No. 2009-04, § 1, 1-13-2009; Ord. No. 2009-13, § 1, 2-24-2009; Ord. No. 2009-15, § 1, 2-24-2009; Ord. No. 2009-58, § 1, 8-25-2009; Ord. No. 2010-06, § 1, 1-26-2010; Ord. No. 2010-11, § 1, 2-9-2010; Ord. No. 2010-44, § 2, 7-13-2010; Ord. No. 2013-52, § 1, 8-27-2013; Ord. No. 2015-04, § 1, 2-24-2015)
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