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Miami, FL 33133
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Legislation
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Ordinance
File Number: 09-01366
Final Action Date:
AN ORDINANCE OF THE MIAMI CITY COMMISSION AMENDING CHAPTER 31/ARTICLE II
OF THE CODE OF THE CITY OF MIAMI, FLORIDA, AS AMENDED, ENTITLED "LOCAL
BUSINESS TAX AND MISCELLANEOUS BUSINESS REGULATIONS," BY UPDATING
CATEGORY SECTIONS AND INCREASING FEES BY FIVE PERCENT (5%), TO REFLECT
THOSE THAT WHERE MISSED IN THE PREVIOUS REVISION; CONTAINING A
SEVERABILITY CLAUSE AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City of Miami ("City") recently updated Chapter 31 of the Code of the
City of Miami, Florida, as amended ("City Code"), to reflect the term Local Business Tax Receipt
("BTR"), to update the "Category Section" to certain BTR categories, and to increase BTR rates
by five -percent (5%); and
WHEREAS, certain categories and rates were omitted from the previous City Code
revision;
NOW, THEREFORE, BE IT ORDAINED BY THE COMMISSION OF THE CITY OF
MIAMI, FLORIDA:
Section 1. The recitals and findings contained in the Preamble to this Ordinance are
adopted and incorporated as if fully set forth in this Section.
Section 2. Chapter 31/Article II of the City Code, entitled "Local Business Tax and
miscellaneous Business Regulations/Local Business Tax," is amended in the following
particulars:{1 }
"CHAPTER 31
LOCAL BUSINESS TAX AND MISCELLANEOUS BUSINESS REGULATIONS
ARTICLE II. LOCAL BUSINESS TAX (BTR)
0010 Abstract and/or Title Company. Requires License from the Florida 236.00
Department of Financial Services if selling insurance.
0040 Accountant, Certified Public (CPA). Requires License from DBPR. 116.00
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0030
Accounting and/or Bookkeeping Service. Does not apply to BTR
Codes: "0040" & "0020."
116.00
0020
Accounting Professional Association (PA), Corporation (Corp) or
Firm.
116.00
0050
Acupuncturist. Requires License from DOH.
116.00
0060
Addressing, Mailing, and Sorting Services.
99.00
0070
Administrative Office. When sole functions are administrative in
nature and not applicable to any other BTR category.
131.00
0080
Adult Care Facility. License from AHCA is required.
99.00
0090
Adult Congregate Living Facility. License from AHCA is required.
99.00
0100
Advertising Agency or Trade Inducement Company. Each
company or individual as provided.
667.00
0110
Advertising, Aircraft (per aircraft).
120.00
0160
Advertising, Outdoors:
Not exceeding 50 displays.
236.00
More than 50 displays, each display thereafter.
2.00
0120
Advertising, Street. Each person advertising on the streets with
banners, floats or by other means: Where no vehicle is used.
120.00
0130
Advertising, Street. Each person advertising on the streets with
banners, floats or by other means: Where vehicle is used, each vehicle.
120.00
0140
Advertising, Street. Each person advertising on the streets with
banners, floats or by other means: Contracting advertising in/or on
buses and other motor vehicles.
120.00
0150
Advertising, Street. Each person advertising on the streets with
banners, floats or by other means: distributing circulars, pamphlets and
other advertising matter (not to apply to merchants in compliance,
advertising their own goods and merchandise).
120.00
0170
Advertising, Theater Screens. Per screen on which advertising is
shown.
120.00
0180
Aircraft Brokers or Dealers.
120.00
1820
Air Guns Dealers. A separate BTR is not required of dealers who
have a fireanns ammunition dealer's BTR.. Requires Federal License
from Department of Alcohol, Tobacco and Fire Arms for Firearms.
296.00
0190
Ambulance Service or Business. Not operating as an undertaker,
operating ambulances as follows:
Not exceeding one ambulance.
42.00
For each additional ambulance.
27.00
0210
Amusement Park.
1,332.00
0220
Answering Service.
120.00
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iflil� I I '�- �@
0230
Apartment Houses. An apartment house BTR does not permit a
public dining room without a restaurant BTR. Requires License from
DBPR for 5 or more units. Tax based on number of rooms, not
including: bathrooms, kitchen or closets. An Apartment house is
defined as three or more dwelling under same roof units:
Up to ten rooms.
27.00
More than ten rooms, for each additional room.
2.00
0240
Appraiser. Other than for real property.
116.00
0250
Architect.
116.00
2330
Architect, Landscape.
116.00
0260
Architectural Firm, Partnership, PA or Corp.
116.00
0270
Armored Car Service.
99.00
0280
Artist, all Types. Cominercial, graphic, or noncommercial, each.
116.00
0290
Art Galleries. When only displaying. If selling; and not incidental, as
99.00
outlined in the Certificate of Use issued by the City of Miami Zoning
Department, a Merchant Retail BTR is required.
0310
Attorney who is not a PA or Corp. Requires membership in Florida
116.00
BAR. BTR is not prorated.
0300
Attorney; Firm, PA, Corp. or Partnership. BTR is not prorated.
116.00
0350
Auction Business. Requires License from DBPR.
1,826.00
0360
Auctioneer. Requires License from DBPR.
667.00
0370
Auctioneer, Apprentice. Apprentice means any person who is being
667.00
trained as an Auctioneer by a State of Florida licensed Auctioneer.
Requires License from DBPR.
0380
Auction: in addition, for each day or fraction thereof, at each location
45.00
where an auction is held of goods, wares, merchandise, or real estate
vehicles.
0390
Audio Visual Production Services.
120.00
Automated Teller Machines (ATM). Not required if in same location
99.00
0395
or building structure as Banking Institution, that is owner thereof.
0400
Automobile, New Motorized Vehicles Dealers: Dealers, agencies or
persons engaged in the sale of automobiles, trucks or tractors or other
motor driven vehicles may be perinitted to deal in secondhand vehicles
taken in exchange on sales of new vehicles without securing a
Secondhand Dealers BTR; provided that the entire operation is
conducted from one location. Requires License from (DMV). A BTR
is required for each location as follows:
First location.
525.00
Each location thereafter.
215.00
0410
Automobile, Auctioneer. Requires License from DBPR.
220.00
0490
Automobile Battery and Charging Station. Alone or in connection
44.00
with any other business. Requires Registration from the Florida
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Department of Agriculture for new and renewal BTR.
0420
Automobile Body Shop. Requires Registration from the Florida
Department of Agriculture for new and renewal BTR. Employing
persons, including owners and operators:
Not exceeding five persons.
68.00
More than five. Not exceeding ten persons.
135.00
More than ten, not exceeding 15 persons.
267.00
More than 15 persons.
400.00
0430
Automobile/ Car Wash, by hand. Alone or in connection with any
other Business. Employing persons, including owners and operators:
Not exceeding two persons.
27.00
More than two, not exceeding five persons.
42.00
More than five persons.
68.00
0440
Automobile/ Car Wash, by machine or power tools. Alone or in
connection with any other business. Where one or more power
machines are used. Employing persons, including owners and
operators:
Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten persons, not exceeding 15 persons.
267.00
More than 15 persons.
400.00
0445
Automobile Car Wash -Mobile. Alone or in connection with any
other business.
99.00
0500
Automobile Driving School. Requires License from DMV.
99.00
0595
Automobile Immobilization. As regulated in Chapter 42 of City
Code.
116.00
0460
Automobile Mechanical Repairs. Alone or in connection with any
other business. Requires Registration from the Florida Department of
Agriculture for new and renewal BTR. Employing persons, including
owners and operators:
Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten not exceeding 15 persons.
267.00
More than 15 persons.
400.00
0470
Automobile Mobile Repair Units. Requires Registration from the
Florida Department of Agriculture for new and renewal BTR. Each
person engaged in or operating mobile repair units, for each truck so
operated and within the corporate limits of the City.
220.00
0450
Automobile Paint Shop. Alone or in connection with another
business. Requires Registration from the Florida Department of
Agriculture for new and renewal BTR. Employing persons, including
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owners and operators:
business in the City. Requires Registration from the Florida
Department of Agriculture for new and renewal BTR for a Moving
111-1, .
1000 Bail bondsmen, professional bondsmen, or surety bondsmen, each 99.00
type. Requires State of Florida License from the Department of
Financial Services.
0640 Bakery, retail selling without delivery service, each retail place of 44.00
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Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten, not exceeding 15 persons.
267.00
More than 15 persons.
400.00
0530
Auto /Motorized Vehicle Rental and Leasing. Each location.
195.00
0480
Automobile Service Station. Alone or in connection with any other
business:
Not exceeding four gasoline metered nozzles.
68.00
For each additional gasoline metered nozzle.
16.00
0520
Automobile Parking Garage or Parking space. Per space.
2.00
0540
Automobile Storage Garage. For storing, cleaning, and/or caring for
motor driven vehicles or equipment:
Not exceeding 25 cars.
42.00
• More than 25, not exceeding 50 cars.
68.00
More than 50 cars.
135.00
0550
Automobile Storage or Parking Lot.
For each storage or parking place where the areas do not exceed
10,000 square feet.
64.00
For each additional 5,000 square feet or a fractional are thereof.
33.00
0560
Auto Tag and Tax Collection Agency. Alone or in connection with
any other Business.
215.00
0570
Automobile Tire. Recapping, vulcanizing, rethreading, or repairing
shop. Requires Registration from the Florida Department of
Agriculture for new and renewal BTR.
99.00
0580
Automobile Towing.
116.00
0590
Automobile Towing from Private Property. As regulated in Chapter
42 of the City Code.
116.00
0610
Automobile Valet Parking Service. Alone or in connection with any
other Business.
99.00
0620
Automobile Vehicle Wrecking Company.
99.00
3640
Baggage or Transfer Companies. With no established place of
215.00
business in the City. Requires Registration from the Florida
Department of Agriculture for new and renewal BTR for a Moving
111-1, .
1000 Bail bondsmen, professional bondsmen, or surety bondsmen, each 99.00
type. Requires State of Florida License from the Department of
Financial Services.
0640 Bakery, retail selling without delivery service, each retail place of 44.00
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business. If consumption of food on premises, a Registration from the
Department of Agriculture is required.
0650
Bakery, retail selling with delivery service, each retail place of
44.00
business. If consumption of food on premises, a Registration from the
Department of Agriculture is required. For the first 2 vehicles.
In addition, for each delivery vehicle in excess of two.
88.00
0660
Bakery, wholesale selling, or delivering with less than six delivery
68.00
vehicles.
0670
Bakery, wholesale selling, or delivering with six or more delivery
400.00
vehicles.
0680
Bakery Products Distributors. Selling or distributing bakery
480.00
products not manufactured within corporate limits of the city of
Miami, each distributor.
0715
Banks including domestic, foreign, international, Edge Act banks,
727.00
Savings and Loan Associations, Savings Company, Trust
Company and Building and Loan Associations. Every person,
partnership or other incorporated or unincorporated business entity,
fine or corporation engaged in business as a bank, trust company,
savings company, building and loan association, savings and loan
association, whether as owner, agent, broker or otherwise, shall pay a
BTR for each place of business. Requires copy of Charter (State or
National).
0690
Bankruptcy and closing out sales. As regulated in Chapter 32 of the
City Code: Engaging in, managing or conducting at retail any sale of
goods, wares, merchandise under the circumstances stated in Chapter
32 of the City Code. See section 32-29 of the City Code for the
nonrefundable investigation fee of $25.00. Initial BTR and
Supplemental BTR of same tern:
For a period not exceeding 15 days.
61.00
Fora period not exceeding 30 days.
122.00
For a period not exceeding 60 days.
184.00
0692
Bankruptcy. A further tax of 52.00 per $1,000.00 of the price
set forth on the inventory provided for in Chapter 32 of the City Code;
2.00
provided that no such BTR shall be issued for more than 60 days.
0700
Bankruptcy. Supplemental BTR extending time of sale as provided in
99.00
section 32-31 of the City Code per day for the time during which such
supplemental BTR is granted.
0710
Bankruptcy. As regulated in Chapter 32 of the City Code. Purchasing
293.00
at sale under assignment for benefit of creditors or for trustee in
bankruptcy and advertising as bankrupt or distressed stock in resale,
for each and every day during the continuance of the sale.
0750
Barber or Beauty School. Requires License from DBPR.
210.00
0740
Barbers/ Cosmetologists Assistants. Requires License from DBPR.
13.00
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7 bil"111 WN 1""WIV
0720
Barbers, Hair Stylists, Hair Designers. Requires License from
DBPR.
13.00
0780
Barbershops, Hair Styling Studios and Hair Styling Salons:
Requires License from DBPR.
First chair.
20.00
Each additional chair (whether operated or not).
15.00
0790
Beauty Parlors, Hair Styling Studios and Hair Styling Salons:
Requires License from DBPR. For beauty parlor or barber chairs set up
in such place of business(whether operated or not):
First chair.
20.00
Each additional chair (whether operated or not).
15.00
0794
Beauty Parlor: each Manicuring or Pedicuring table.
14.00
0792
Beauty Parlor: each Permanent Wave Machine.
14.00
0796
Beauty Parlor: each Waxing or Acrylic Nail Machine or table.
14.00
0800
Bicycle repair and rental. Alone or in connection with any other
business.
120.00
0810
Billiard, Pool or Bagatelle tables.
42.00
0820
Bingo or guest games.
58.00
0830
Blueprinting Map and Plot Makers. Requires License form the
DBPR for Map Maker.
99.00
0840
Boarding Houses. BTR based on number of rooms not including:
bathrooms, kitchen and closets. Requires license from DBPR if five or
more rooms. A boardinghouse BTR pen-nits the serving of meals.
Not exceeding ten rooms.
42.00
More than ten rooms, for each additional room.
2.00
0880
Boat, Brokers; Ships Yachts. Requires License from DBPR.
215.00
0890
Boat, Charter Fishing (as reg. in Section 50-301 et seq. of the City
Code). Each boat.
30.00
0900
Boat, Designers and Builders, not operating as a Boat and Ship
Yard.
120.00
0910
Boat, Excursion, Sight Seeing, and Deep Sea Fishing (as regulated
in Section 50-301 et se. of the City Code). Each boat.
30.00
0920
Boat, Ferry and Sightseeing. Owners, operators or managers of boats
used wholly or in part as ferry or sight seeing boats, each host with
passenger capacity as follows:
Not exceeding ten passengers.
27.00
More than ten, not exceeding 50 passengers.
42.00
More than 50assengers.
68.00
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0970
Boat, Marine Towing and Lightering. Owners, operators or
managers of boats used wholly or in part for towing or lightering
(permits one barge or lighter free with each towboat operating
hereunder this BTR as follows), alone or in connection with any other
business:
Not exceeding two towboats.
68.00
More than two towboats.
135.00
0980
Boat, Marine Towing and Lightering. Or each barge or lighter in
excess of the number of towboats operating hereunder this BTR, or
for each barge or lighter not pennitted in connection with a towboat.
15.00
0850
Boat, Marine Ways and Dry Docks. Not licensed as a boat and ship
yard, with capacity for hauling boats as follows:
Not exceeding three-foot draft.
42.00
More than three, not exceeding five-foot draft.
68.00
More than five-foot draft.
135.00
0960
Boats, Service or Fuel Supply. Owners, operators or managers of
boats used wholly or in part as gasoline or oil or other fuel or supply
service boats, alone or in connection with any other business, each
boat.
99.00
0870
Boat and Ship Yard. Having capital investment as follows:
Not exceeding $10,000.00.
68.00
More than $10,000.00, not exceeding $25,000.00.
135.00
More than $25,000.00, not exceeding $50,000.00.
200.00
More than $50,000.00, not exceeding $100,000.00.
267.00
More than $100,000.00.
400.00
0860
Boat storage, Basins, and Sheds. Alone or in connection with any
other business, with storage space as follows:
Not exceeding 7,500 square feet.
68.00
More than 7,500, not exceeding 15,000 square feet.
135.00
More than 15,000 square feet.
267.00
0930 li
Boat, Party and Touring. Owners, operators or managers of boats
used wholly on in part as livery, party or touring boats, each boat with
accommodations as follows:
Not exceeding five persons.
27.00
More than five, not exceeding ten persons.
42.00
More than ten persons.
68.00
0950
Boats, Peddling: Owners, operators or managers of boats used wholly
or in part for peddling:
Not exceeding 40 feet in length.
42.00
More than 40 feet in length.
68.00
0940
Boats e: Canoes, Rowboats and Sailboats for hire, or similar
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business. Alone or in connection with any other business.
Not exceeding ten boats.
27.00
More than ten boats.
68.00
0990
Bonding Companies or Individual Bondsmen. Criminal or appeal
320.00
bonds, any person or firm operating for the purpose of furnishing or
writing and executing criminal bonds or appeal bonds (not to apply to
bondsmen furnishing insurance, who are subject to the insurance
companies provisions)
1010
Book Bindery Service or Agent. Alone or in connection with any
99.00
other business.
1020
Botamca.
99.00
1030
Botanical or Zoological Garden or other similar establishments.
330.00
1040
Bottlingworks.
320.00
1050
Bowling Alley:
One Alley:
68.00
Each additional Alley:
40.00
1060
Business Opportunity Broker. Requires License from DBPR.
99.00
1070
Butcher, Wholesale. Meat and packinghouse products, wholesale,
dealing in their own products (except those covered by "Merchants,"
480.00
subheading, "Jobbers and distributors")
1080
Butcher, Retail. Requires Registration from the Florida Department of
Agriculture. Employing Meat Cutters as follows:
Not exceeding two cutters.
27.00
More than two, not exceeding five cutters.
68.00
More than five cutters.
135.00
1090
Cabarets or Nightclub. If Liquor is served, a current and valid
1,826.00
License from DBPR is required for new and renewal BTR's. In
addition, a completed and notarized affidavit is required for new and
renewal BTR's.
3190-02
Caf6/ Coffee Shops/ Sandwich Shop. Every person engaged in the
business of operating a cafe/ coffee shop/ sandwich shop, or any other
public eating place whether operated in conjunction with some other
line of business or not, shall pay a BTR based on the number of people
for which he has seats or accommodations for the service or
consumption of food at any time, in accordance with the following
schedule:
0-10 seats.
27.00
More than 10 seats, each seat.
2.00
When tables and chairs are shared with the other eating
establishments in a coimnon eating area and/or do not own such tables
and chairs will be assessed a BTR by dividing the number of chairs by
the number of restaurants in accordance with the above schedule.
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Depending on the situation, either a license from the DBPR- or a
License from the Florida Department of Agriculture will be required.
3190-03
Cafeteria. Every person engaged in the business of operating a
cafeteria or other public eating place whether operated in conjunction
with some other line of business or not, shall pay a BTR based on the
number of people for which he has seats or accoimmodations for the
service or consumption of food at any time, in accordance with the
following schedule:
0-10 seats.
27.00
More than 10 seats, each seat.
2.00
Cafeterias that share tables and chairs with the other eating
establishments in a common eating area and/or do not own such tables
and chairs will be assessed a BTR by dividing the number of chairs by
the number of restaurants in accordance with the above schedule.
Depending on the situation, either a License from the DBPR or the
Florida Department of Agriculture is required.
1100
Calculating & Statistical Service.
99.00
1110
Carnivals, Circuses street shows, exposition companies or shows or
performance given in any temporary enclosure.
For the first day.
366.00
For each day thereafter.
183.00
1120
Carnivals or Circuses held in a facility owned and operated by the
City of Miami where a fee has been charged for the use of the
facility.
For the first day.
183.00
For each day thereafter.
88.00
1130
Carpets, Rugs, and Furniture Cleaning. Cleaning, by hand or
99.00
vacuum process alone or in connection with any other business.
1140
Carpets and Rugs, Installation. When not operating as a Merchant
99.00
Retail carpet or rug dealer.
1150
Caterer and/or Catering. Requires Registration from the Florida
99.00
Department
of Agriculture.
1180
Check Cashing Service and Currency Exchange. Alone or in
99.00
connection with any other business. Requires License from the State of
Florida Office of Financial Regulation. Does not apply to Banks. State
License is not required when check cashing is incidental to retail
business and if, proceeds from check cashing operation do not exceed
5% of total gross income from retail sales of goods and services.
1170
Chemist.
116.00
1190
Chiropractic Physician. Requires License from DOH.
116.00
1200
Cigars and Tobacco Products Retail Dealers. Alone or in
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connection with any other business (except drugstores), carrying
stocks as follows:
Not more than $100.00.
40.00
More than $100.00, not more than $250.00.
75.00
More than $250.00, not more than $500.00.
185.00
More than $500.00.
367.00
1210
Cigars and Tobacco Products Manufacturer. Employing persons,
including owners and workinen:
Not exceeding five persons.
27.00
More than five, not exceeding 15 persons.
68.00
More than 15, not exceeding 25 persons.
94.00
More than 25 persons.
135.00
1220
Circus Parades.
99.00
1230
Clinical Social Worker. Requires License from DOH.
116.00
1240
Clothing, Alterations. Alone or in connection with any other
business.
99.00
1250
Clothing, Custom Tailor, Retail. Requires Merchant Retail BTR for
sale of Stock not manufactured on the premises.
68.00
0
1330
Coin Operated; Amusement Machine Operator. As regulated in
Chapter 12 of the City Code. Permits distribution and placing in
operation of an unlimited number of machines. Requires yearly
submission of City Affidavit and list of location(s).
458.00
........_.. _._
x-3.9
1320
Coin Operated; Amusement Machine Non-Operator. As regulated
in Chapter 12 of the City Code. Requires yearly submission of City
Affidavit and list of location(s).
First machine.
183.00
Each additional machine up to nine machines.
34.00
1480
Coin Operated; Beverage Machine, dispensing. As regulated in
Chapter 12 of the City Code.
23.00
1370
Coin Operated; Car Wash. As regulated in Chapter 12 of the City
Code. Alone or in connection with any other business.
99.00
1430
Coin Operated; Laundry Equipment. As regulated in Chapter 12 of
the City Code. Includes washers, dryers, pressing, ironing and
dispensing machines. First machine.
69.00
Each additional machine.
1.00
1460
Coin Operated; Merchandise Vending Machine. As regulated in
Chapter 12 of the City Code. Each machine.
15.00
1340
Coin Operated; Mechanical Rides of all types, Non-Operator. As
regulated in Chapter 12 of the City Code.
First machine.
183.00
Each additional machine up to 13.
34.00
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1350
Coin Operated; Mechanical Rides of all types, Operator. As
458.00
regulated in Chapter 12 of the City Code.
1380
Coin Operated; Music Machine, Non -Operator. As regulated in
Chapter 12 of the City Code.
First machine.
183.00
Each additional machine up to 13 machines.
22.00
1390
Coin Operated; Music Machine, Operator. As regulated in Chapter
458.00
12 of the City Code.
1360
Coin Operated; Photographing, Photocopying, and Laminating
27.00
Machines. As regulated in Chapter 12 of the City Code.
1470
Coin Operated; Penny in the Slot (one cent to 25 cents). As
2.00
regulated in Chapter 12 of the City Code. Vending merchandise only,
mechanically (operated), each machine.
1450
Coin Operated; Service Machine, other. As regulated in Chapter 12
27.00
of the City Code. Any other service machine not specifically
mentioned.
Coin Operated; Weighing Machine. As regulated in Chapter 12 of
the City Code. The person securing such BTR owns and operates:
More than one, and not exceeding five machines, each
15.00
1440
machine.
More than five, and not exceeding 50 machines.
400.00
More than 50, and not exceeding 100 machines.
533.00
More than 150, each machine.
2.00
1490
Cold Storage or Food Locker Rental. Renting cold storage space to
99.00
the public.
Collection Agency. Alone or in correction with any business.
99.00
1500
Engaged in collecting claims and accounts, collecting rents and not
operating as a real estate agency. Each agency.
1510
Community Based Residential Facility. License from AHCA is
99.00
required. Covers drug rehabilitation, elderly and halfway houses.
1520
Computer or Data Processing Service.
99.00
1530
Consultant business or professional of a not specifically mention
116.00
herein State of Florida Licensed Professional.
1720
Copy/duplicating service. Alone or in connection with any other
99.00
business.
0730
Cosmetologists. Requires License from DBPR.
13.00
1540
Court Reporter or Public Stenographer. BTR required when office
116.00
is located in the city and/or when an individual is registered with an
agency located in the city; BTR required for each person registered
with agency.
1550
Credit Bureau. Alone or in connection with any other business.
Not exceeding five persons, each agency.
68.00
City of Miami Page 12 of 30 Printed On: 12/8/2009
I NO
r
More than five persons, each agency.
135.00
1560
Customhouse Brokers.
99.00
1570
Dancehalls and Ballrooms. Requires Registration from the Florida
Department of Agriculture for new and renewal BTR.
320.00
1580
Dance Studio. Teaching students under 18 years old. Require
Registration from the Florida Department of Agriculture for new and
renewal BTR.
68.00
1590
Dance Studio. Teaching students over 18 years old. Require
Registration from the Florida Department of Agriculture for new and
renewal BTR.
183.00
3550
Data Exchange Service. Includes computer exchange service.
606.00
1600
Delicatessen. Alone or in connection with any other business. If stock
carried exceeds $200.00 in value, a Merchant Retail BTR is required.
Requires State of Florida Registration from the Department of
Agriculture.
99.00
1610
Dental Hygienist. Requires License from DOH.
116.00
1620
Dental Laboratory. Requires License from DOH.
116.00
1630
Dentist. Requires License from DOH.
116.00
1640
Dietician. Requires License from DOH.
116.00
1660
Disc Jockey.
99.00
1670
Display Room for hire.
120.00
1680
Dog or Small Animal Exhibit.
296.00
1700
Draftsman. Alone or in connection with any other business.
116.00
X99
1690
Dramatic or Theatrical Troupes or Companies.
99.00
1710
Drugstore Retail Dealer. State License required from DOH. Includes
the right to sell ice cream and cigars and tobacco without an additional
BTR.
Not exceeding $1,000.00.
55.00
For each additional $1,000.00 or fractional part thereof.
6.00
1750
Editors.
296.00
1730
Electric Light and Power Companies. Alone or in connection with
any other business.
2,324.00
1755
Electrolysis. Includes removal, replacement, and weaving of hair.
Requires License from DOH.
99.00
1940
Embalmers. State License required from the DBPR.
116.00
1740
Employment Agencies. Each location. Requires License from DBPR.
215.00
1765
Engineer, Professional, as per State. Operating in any capacity
thereof.
116.00
1760
Entertainers, Professional. Includes actors, actresses, bands,
musicians,
99.00
City of Miami Page 13 of 30 Printed On: 1218/2009
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vocalists, and similar professions and companies.
1770
Exhibitors. General exhibitor is hereby defined as any individual,
87.00
partnership, or other incorporated or unincorporated business entity, or
promoter using public facilities for the purpose of exhibiting or
displaying products for sale or to take orders to sell their products. The
exhibitor's BTR shall be charged for each day of operation of the
event, display or exhibition. One BTR may be issued to cover more
than one day of operation, with the BTR tenninating on the last day of
such event, display or exhibition. Per day.
1780
Fashion Designer.
116.00
1790
Film Development Service. Alone or in connection with another
99.00
business.
1800
Finance Company or Loan Agent. Requires State of Florida License
480.00
from Department of Financial Services.
1810
Firearms and Ammunition Dealer. Requires Federal License from
296.00
Department of Alcohol, Tobacco and Fire Arms. Includes ann -iunition,
pistols, rifles, shotguns and other firearms and weapons.
1830
Fire Extinguisher Service.
99.00
1840
Fish Market, Retail. Requires State of Florida Registration from
99.00
Department of Agriculture..
1850
Fish Commission Merchant or Wholesale Dealer. Packers or
236.00
shippers. See
"Packers and Shippers."
1860
Flea Market, on Private Property. In addition to "operator," a
separate BTR is required for individual vendors.
One day.
664.00
Two -20 days, each day.
332.00
21-40 days, each day.
2�2:OD'
For each day thereafter.
126.00
1870
Flea Market, when held in a facility owned and operated by the City
of Miami where a fee has been charged for the use of the facility and
does not apply to individual vendors that require a separate BTR:
One day.
183.00
Two -20 days, each day.
92.00
21-40 days, each day.
46.00
For each day thereafter.
23.00
1880
Florists.
62.00
1900
Fortunetellers, Astrologists, Card Readers, Character Readers,
891.00
Spiritualists, Clairvoyants, Crystal Gazers, Graphologists,
Hypnotists, Palmists, Phrenologists, and every person engaged in a
City of Miami Page 14 of 30 Printed On: I M12009
City of Miami Page 15 of 30 Printed On: 12/8/2009
similar occupation. Requires an active BTR from Miami -Dade
County within the previous two Years for each person. Each person.
1890
Flowers, Cut. Applies to Wholesale Flower Dealers only.
99.00
3200
Food, Retail (not a Restaurant). Such as sandwiches, peanut butter
crackers, potato chips, hard boiled eggs. etc. Requires Registration
from the Florida Department of Agriculture. When sold or served in
any place other than in a dining room, cafe, cafeteria or restaurant, as
defined by City of Miami Zoning Ordinance, with seating capacity:
Not to exceed ten seats.
27.00
For each additional seat over ten.
2.00
1910
Franchise Broker and/or Dealer. Selling or leasing of Business
99.00
Franchise. Requires license from DBPR.
1920
Freight Forwarding and Claims Bureau. Alone or in connection
99.00
with any other business. Engaged in fiunishing shipping information,
acting or agent for freight and cargo shipments and collecting
transportation claims.
1930
Funeral Home and/or Funeral Director. Also covers crematories
296.00
and direct disposal establishments. Requires License from the DBPR
for the Director and the Finn. A separate BTR is required for
Embalmers.
1950
Game room. Additionally, each coin-operated machine requires its
99.00
own BTR Sticker.
1960
Gas company. Alone or in connection with any other business. Covers
2,324.00
liquefied, natural or manufactured gas at retail or wholesale.
1970
Golf driving range or course.
99.00
1980
Grocery, retail. Requires license from the Florida Department of
Agriculture. When the average value of stocks of goods carried is as
follows:
Not exceeding $1,000.00.
27.00
Each additional $1,000.00 or fraction thereof.
6.00
2000
Gun ranges, target cabinet or similar facilities. Alone or in
236.00
connection with any other business.
2010
Gymnasium only. Not a health club or studio. Additional BTR
99.00
required for masseur or masseuse when penmitted by City of Miami
Ordinance. If membership -type Gym, Registration with the State of
Florida Department of Agriculture is required for new and renewal
BTR.
2020
Halls or Banquet Rooms for hire. Not a dancehall. Registration
99.00
from the Florida Department of Agriculture is required for new and
renewal BTR.
2030
Handwriting Analyst.
116.00
2040
Healing Art -Magnetic.
99.00
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City of Miami Page 16 of 30 Printed On: 12/8/2009
E Y
2050
Health Studio or Health Club, each location. If membership -type
99.00
Club; Registration from the Florida Department of Agriculture is
required for new and renewal BTR.
2065
Health Testing Service (lab related). Requires License from the
131.00
DOH.
2060
Hearing Aid Specialist. Requires Licenses from DBPR.
99.00
2070
Helicopter Service. Each Helicopter.
99.00
2075
Home Healthcare Agency. License from ARCA required.
116.00
2080
Homeopathic or Drugless Physician. Requires License from DOH.
116.00
2090
Hospitals, Sanitariums, Medical Centers and similar institutions
296.00
privately owned and operated for a profit. This BTR will be
required when there is more than one health care professional working
for the same firm. Requires License from AHCA for locations where
invasive procedures are conducted.
2100
Hotel or Motel. Requires License from DBPR. A hotel BTR does not
pennit a dining room without a restaurant BTR. Tax based on number
of rooms, not including bathrooms, kitchens or closets, as follows:
Not exceeding ten rooms.
27.00
More than ten rooms, for each additional room.
2.00
2110
Hotel Service Representative.
236.00
2120
Hypnotherapist. DOH License required in one of the following
116.00
categories: medicine, surgery, psychiatry, dentistry, osteopathic
medicine, chiropractic, naturopath, podiatry, chiropody, or optometry.
2160
Ice Cream Retail. Applies only when it is the main business activity.
67.00
Requires License from the Florida Department of Agriculture.
2130
Ice Distributors. Does not apply to Ice Manufacturers, who engage in
the distribution or sale of ice, either by contract, commission or bonus
agreement, buying ice direct for resale and using trucks or vehicles not
owned by the manufacturer:
Not exceeding two vehicles.
27.00
More than two, not exceeding four vehicles.
46.00
More than four, not exceeding seven vehicles.
68.00
Each additional vehicle.
9.00
2140
Ice Manufacturers. Ice Manufacturers are permitted to sell at
6.00
wholesale or retail from their factory platforms, to distribute or deliver
from vehicles owned or leased by the manufacturer, For each daily ton
of capacity.
2150
Ice, Retail Dealers. Applies only when it is main business activity.
99.00
2170
Immigration and Naturalization Services. Alone or in connection
99.00
with any other business including passport or visa services.
2180
Import and Export Business.
131.00
2190
Inspection Services. Alone or in connection with any other business.
99.00
City of Miami Page 16 of 30 Printed On: 12/8/2009
City of Miami Page 17 of 30 Printed On: 12/8/2009
State License required when activity requires State of Florida
licensing.
Installation Services (non contractor & non rug).
108.00
2195
2200
Insurance Adjusters. Requires License from the Florida Department
99.00
of Financial Services. Covers provision for insurance adjusters applies
to those who hold themselves out as independent contractors, and not
to an employee of licensed company whose business is limited to
adjusting claims of his employer.
2210
Insurance Agency, General Agency, or Brokerage. Requires
License from the Florida Department of Financial Services.
One person.
68.00
For each additional person working for the agency who is
9.00
licensed by the Florida Department of Financial Services.
2220
Insurance Agent or Solicitor. Traveling, soliciting insurance of any
99.00
kind. Does not apply to those working for an Insurance Agency,
General Agency or Brokerage. Requires License from the Florida
Department of Financial Services.
2230
Insurance Companies Names or Associations. Requires License
483.00
from the Florida Department of Financial Services.
2240
Interior Decorator or Designer. Interior decorator means any person
236.00
who for compensation plans the arrangement of furnishings for any
building. Such person may also operate as a mercantile broker without
obtaining a mercantile broker license. Requires License from DBPR.
3350
Investment Banker. Not working in capacity of Securities Broker.
320.00
2250
Jai -Alai or Pelota, per day. Conducting frontons for exhibition, for
12.00
each day such fronton is actually operated for the exhibition of jai alai
or pelota under the License granted by the State Division of Pari -
Mutual Wagering of the DBPR.
2260
Janitorial Services.
108.00
2270
Jewelers, Professional or Diamond Cutters.
99.00
2280
Jewelry and Watch Repair. If only hared tools are used:
Not exceeding two persons.
27.00
More than two, not exceeding five persons.
42.00
More than five persons.
68.00
2285
Jewelry and Watch Repair. If any power tools are used:
Not exceeding five persons.
68.00
Not more than five, not exceeding ten persons.
135.00
More than ten, not exceeding 15 persons.
267.00
More than 15 persons.
400.00
2290
Key Duplicating Machines. Alone or in connection with any other
23.00
business. Manually or power operated, which require a key from
City of Miami Page 17 of 30 Printed On: 12/8/2009
City of Miami Page 18 of 30 Printed On: 12/8/2009
which to produce a duplicate. Not applicable to Locksmiths. Each.
2300
Laboratory Includes chemical, medical, optical x-ray or others. Does
not include dental. See "Dental laboratory." Requires License from the
AHCA.
Operated entirely by hand workers, employing persons, including
owners
and operators:
Not exceeding two persons.
27.00
More than two, not exceeding five persons.
42.00
More than five persons.
68.00
2310
Laboratory Includes chemical, medical, optical x-ray or others. Does
not include dental. See "Dental laboratory." Requires License from
AHCA. Operated by one or more power machines, employing persons,
including owners and operators:
Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten, not exceeding 15 persons.
267.00
More than 15, not exceeding 25 persons.
400.00
More than 25 persons.
533.00
2320
Land Development and Sales Company.
99.00
2340
Landscaping. Includes designing, installation, planting and care of
215.00
trees and grounds.
2350
Land Surveyor. Requires License from DBPR.
116.00
1290
Laundry and/or Dry Cleaning Agency, Retail, as defined by the
99.00
Certificate of Use issued by the City of Miami's Zoning Department.
Where articles are received for laundry or dry cleaning and no work is
done on the premises.
1270
Laundry, Plant, Retail, as defined by the Certificate of Use issued by
the City of Miami's Zoning Department. Persons who perform laundry
work for their own individual customers, but not for other persons or
businesses shall pay in accordance with the following schedule of
taxes:
Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten, not exceeding 15 persons.
267.00
More than 15, not exceeding 25 persons.
400.00
More than 25 persons.
533.00
1260
Laundry and/or Dry Cleaning Plant, Wholesale, as defined by the
476.00
Certificate of Use issued by the City of Miami's Zoning Department.
Persons engaged in the laundry and/or dry cleaning business who
perform work for any other persons or businesses. Includes diaper,
linen, towel and uniform supply service.
City of Miami Page 18 of 30 Printed On: 12/8/2009
g
1280
Laundry; Dry Cleaning, Retail, as defined by the Certificate of Use
215.00
issued by the City of Miami's Zoning Department. Persons engaged in
such business, who shall perform dry cleaning, laundering, pressing or
dyeing work for their own individual customers, but not for other
persons or businesses.
2360
Lawn Maintenance Business. Permits grass cutting and minor yard
99.00
work.
2380
Loan Agent, loans secured by Real Estate. Requires State of Florida
215.00
License from the Department of Financial Services. The BTR required
hereunder for making loans secured by real estate is not to apply to
bankers. Each agent.
2370
Loan Agent, unsecured or personal property. Negotiating
480.00
unsecured loans or loans secured by personal property, where the
personal property is not taken into possession by the lender. Where
personal property is taken into possession, a Secondhand Dealer's
BTR is required. Requires State of Florida license from the
Department of Financial Services.
2390
Locksmiths and Tool Grinders -By Hand. Requires Registration with
Miami- Dade County Consumer Services Department. Operated
entirely by hand Workers without power machinery, including owners
and a operators:
Not exceeding two persons.
27.00
More than two, not exceeding five persons.
42.00
More than five persons.
68.00
2400
Locksmiths and Tool Grinders -Power Tools. Requires Registration
with Miami -Dade County Consumer Services Department. Where one
or more power machines are used (not to include power tool
sharpeners), employing persons, including owners and operators:
Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten, not exceeding 15 persons.
267.00
More than 15 persons.
400.00
2410
Lumberyard. Merchants or dealers operating a lumberyard, alone or
in connection with any other business requires a merchants retail BTR
for any stock other than lumber, lath, or shingles. Iti the application of
this BTR, where lumber, lath or shingles are accumulated in quantities
for export shipment, or for any other purpose, such lumber, lath or
shingles so accumulated shall be considered as stock carried by the
agent for which a lumber yard BTR shall be required. The lumberyard
BTR tax is based on the average stock of lumber carried as follows:
Not exceeding 200,000 feet, board measure.
135.00
More than 200,000, not exceeding 500,000 feet, board
267.00
measure.
City of Miami Page 19 of 30 Printed On: 12/8/2009
City of Miami Page 20 of 30 Printed On: 12/8/2009
More than 500,000 feet, board measure.
400.00
0760
Manicurist. Requires License from DBPR.
13.00
2420
Manufacturers — Operator By Hand Workers. Each person engaged
in the business of manufacturing or similar process where goods are
sold at wholesale. When operated entirely by hand workers,
employing persons, including owners and operators:
More than two persons.
27.00
More than two, not exceeding five persons.
42.00
More than five persons.
68.00
2430
Manufacturers — Operator Power Machines. Each person engaged
in the business of manufacturing or similar process where goods are
sold at wholesale. When one or more power machines (not to include
power tool sharpeners) are used, employing persons, including owners
and operators:
Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten, not exceeding 15 persons.
267.00
More than 15, not exceeding 25 persons.
400.00
More than 25 persons.
533.00
Where manufactured goods are sold at retail, a merchant retail BTR is
also required.
2440
Manufacturer's Representative. Does not pen -nit a stock of goods for
215.00
which a merchants retail or wholesale BTR would be required and
represents only one manufacture and/ or supplier. When dealing in
Medical Equipment, a License from AHCA is required.
2450
Marriage and Family Therapist. Requires License from DBPR.
116.00
2460
Massage establishment or similar business or occupation. Requires
99.00
License from DBPR.
2465
Massage Therapist. Requires License from DBPR.
99.00
2480
Mental Health Counselor Requires License from DBPR.
116.00
2490
Mercantile Broker. A Mercantile Broker BTR does not permit a stock
291.00
of goods for wluch an additional BTR is required as provided herein.
Broker in this classification paragraph is defined as one who buys from
or represents more than one manufacturer, producer or other seller,
who does not carry stock on hand, and who sells to the jobber,
wholesaler, retailer or others acting as intermediary between buyer and
seller for the consideration of a brokerage fee or commission from
either the buyer or seller. Each person handling materials and supplies
or other goods, wares or merchandise, alone or in connection with any
other business provided that merchants retail or wholesale dealers
paying BTR fees, totaling $100.00 or more are pennitted to do a
mercantile brokerage business without additional BTR. When dealing
City of Miami Page 20 of 30 Printed On: 12/8/2009
_0
-`5
. a
in Medical Equipment, a License from AHCA is required.
2500
Merchants, Retail. (Except those businesses specifically listed.)
When the average value of merchandise carried, including
merchandise on consignment is as follows (for businesses that have
both, retail and wholesale; the inventory amount used for both BTR,
will not be a percentage there of—same inventory for both BTR's):
Not exceeding $1,000.00 of merchandise.
63.00
More than $1,000.00, for each additional $1,000.00 or
6.00
fractional part thereof.
2510
Merchants, Wholesale, Distributors or Jobbers. Having inventory
amounts as follows (for businesses that have both, retail and
wholesale; the inventory amount used for both BTR, will not be a
percentage there of ---same inventory for both BTR's):
Not exceeding $10,000.00 of merchandise.
135.00
More than $10,000.00 not exceeding $25,000.00.
200.00
More than $25,000.00 not exceeding $50,000.00.
267.00
More than $50,000.00not exceeding $100,000.00.
400.00
More than $100,000.00.
533.00
2520
Merchants, Wholesale, selling outside city limits without place of
135.00
business. Nothing herein shall be construed to affect the producer of
farm and grove products where the same are being offered for sale or
sold by the faimer or grower producing the products.
2530
Milk. Distributing, alone or in connection with any other business,
utilizing delivery vehicles as follows:
Not exceeding two vehicles.
27.00
More than two, not exceeding four vehicles.
55.00
More than four vehicles.
68.00
35
Mortgage Broker. Requires State of Florida License from the
116.00
2535
Department of Financial Services.
TJ'T..7
Mortgage Broker Business. Requires State of Florida License from
116.00
2536
the Department of Financial Services.
2540
Motion Picture or Television Production Company.
99.00
0510
Motorcycle Agencies and Dealers. Requires License from DMV.
99.00
2560
Music Service. Businesses furnishing background music. Includes
99.00
installation of music systems.
2570
News Dealers. (Except drugstores.) Permitting the sale of books,
magazines, periodicals and newspapers. Not permitting the sale of
merchandise for which Merchant Retail BTR is required.
Not exceeding $500.00.
27.00
More than $500.00.
68.00
2580
News Service Companies. Providing news to newspapers, television,
99.00
radio stations or others.
City of Miami Page 21 of 30 Printed On: 1218/2009
City of Miami Page 22 of 30 Printed On: 12/8/2009
2590
Non -Motorized Vehicle for Hire. As regulated in chapter 57 of the
99.00
City Code.
2600
Nurse. Requires License from DOH.
99-98
116:fl0
2610
Nursing home. Requires License from AHCA.
99.00
2620
Nursing home administrator. Requires License from DBPR.
116.00
2630
Occupational therapist. Requires License from DOH.
116.00
2640
Optician. Requires License from DOH.
116.00
2650
Optometrist. Requires License from DOH.
116.00
2660
Osteopathic physician. Requires License from DOH.
116.00
3780
Other BTR: Every business, or exhibition, substantial, fixed or
99.00
temporary, engaged in by any person whether in a building or tent, or
upon the street, vacant lot or anywhere in the open air in the city, not
herein specifically designated, shall pay a BTR.
2670
Packers & Shippers. Any person taking orders for the shipment of
99.00
fruit, nuts, crystal candies or dried or candied fruits, coconut lamps or
any other coconut or fruit novelties.
2680
Packers And Shippers; Fish, Fruit, Vegetables or Produce. A BTR
99.00
for packers or shippers of fish. Fruit, vegetables or produce is required
of persons engaged in buying, packing, selling, shipping or soliciting
on consignment, shipments of fish, fruit, vegetables or produce;
provided that this BTR shall not be required where packers and
shippers are located in their own packinghouse, for which the
packinghouse BTR fee has been paid.
2690
Packinghouse. When operated entirely by hand workers, employing
persons, including owners and operators: Each person engaged in the
business where goods are sold at wholesale.
Not exceeding two persons.
27.00
More than two, not exceeding five persons.
42.00
More than five persons.
68.00
2700
Packinghouse. When one or more power rnachines (not to include
power tool sharpeners) are used employing persons, including owners
and operators:
Not exceeding five persons
68.00
More than five, not exceeding ten persons
135.00
More than ten, not exceeding 15 persons
267.00
More than 15, not exceeding 25 persons
400.00
More than 25 persons
533.00
Where goods are sold at retail and wholesale, a packinghouse and a
merchant's retail license is required.
3560
Paging and Beeper Service. Includes paging and beepers or any
99.00
mobile radio, telephone or portable communication service. Does not
City of Miami Page 22 of 30 Printed On: 12/8/2009
City of Miami Page 23 of 30 Printed On: 1218/2009
apply to cellular phone company owned stores.
2720
Paralegals.
116.00
2730
Paramedic. Requires License from DOH.
116.00
2740
Parcel Deliver and/or Messenger Service.
38.00
2760
Peddlers, Confection. As regulated in Chapter 39 of City of Miami
58.00
Code.
2761
Peddlers, Confection Stand. Candy, ice cream, popcorn, or peanuts,
58.00
on the Streets. As regulated in Chapter 39 of City of Miami Code.
2762
Peddlers, Confection Vehicle. As regulated in Chapter 39 of City of
99.00
Miami Code. Each Vehicle.
2770
Peddlers, Meat or Fish from motor driven or other vehicles.
99.00
Requires Registration with the Florida Department of Agriculture. As
regulated in Chapter 39 of City of Miami Code. Each Vehicle.
2780
Peddlers, Fruits, Vegetables and Produce. Requires Registration
99.00
with the Florida Department of Agriculture. As regulated in Chapter
39 of City of Miami Code Each vehicle or stand:
2790
Peddlers, Rubber Balloons. As regulated in Chapter 39 of City of
16.00
Miami Code.
2800
Peddlers on Foot, Merchandise. As regulated in Chapter 39 of City
436.00
of Miami Code.
2810
Peddlers by Vehicle, Merchandise. As regulated in Chapter 39 of
473.00
City of Miami Code. Each vehicle.
2820
Peddlers on Foot, Food. As regulated in Chapter 39 of City of Miami
436.00
Code. Requires State of Florida License from either DBPR or
Department of Agriculture.
2830
Peddlers by Vehicle, Food. As regulated in Chapter 39 of City of
473.00
Miami Code. Requires State of Florida License from either the DBPR
or Department of Agriculture. Each vehicle.
2840
Peddlers, Wholesale. Traveling stores or vendors of food- (Not to
630.00
apply to peddlers or vendors otherwise provided for in the schedule,
selling at retail). As regulated in Chapter 39 of City of Miami Code.
Each vehicle.
0770
Pedicurist. Requires License from DBPR.
13.00
2850
Pest Control Business. Requires Registration from the Florida
198.00
Department of Agriculture prior to issuance of BTR for each location
also for new and renewal of BTR. License is not transferable including
change of ownership, name or address.
2860
Pet Grooming or Styling Salon.
99.00
2870
Photoengravers and Similar Professions.
99.00
2880
Photographer or Photo Finisher. Alone or in connection with any
99.00
other business. As regulated in Chapter 41 of the City Code. Does not
permit the selling of cameras and photographic supplies without
City of Miami Page 23 of 30 Printed On: 1218/2009
City of Miami Page 24 of 30 Printed On: 12/8/2009
onn
Merchant Retail BTR.
2890
Photo Studios. As regulated in Chapter 41 of the City Code.
99.00
2900
Photo Transient, Itinerant, Canvassing or Soliciting.
320.00
2910
Physical Therapist. Requires License from DOH.
116.00
2920
Physicians, Surgeons, Medical Doctors Requires License from DOH.
116.00
2930
Podiatrist. Requires License from DOH.
116.00
2940
Polygraph Operator. Requires License from the Florida Department
116.00
of State.
2960
Popcorn Machines or Stands. Applies only when it is main business
99.00
activity.
2970
Printing and/or publishing company. Employing persons, including
owners and operators:
Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten, not exceeding 15 persons.
267.00
More than 15, not exceeding 25 powers.
400.00
More than 25 persons.
533.00
2980
Private Club. Alone or in connection with any other business activity.
296.00
Private club is defined as any association, partnership, firm or any
other incorporated or unincorporated business entity or any kind of
club which excludes the general public from its premises.
2990
Private Investigative Agency. State of Florida License required from
99.00
the Department of State.
3000
Produce Commission Merchant or Wholesale Dealer. Produce
215.00
packers and shippers. See "Packers and shippers."
3010
Produce, Retail Dealer. Requires Registration from the Florida
99.00
Department of Agriculture.
3020
Professional Association, Firms, Companies Partnerships, and
116.00
Corporations. This classification is separate from the classification of
attorneys at law; see "Attorneys at law. Including, but not limited,
professional corporations defined in F.S. § 621.03(2), as amended. A
professional associations or corporations BTR shall be paid for only
one location. Requires State of Florida licensed Professional.
3040
Professionals, Other Professions not specifically listed. The
116.00
Professional License from the State of Florida must be presented
before issuance.
3050
Promoter Entertainment, Parades, and similar events. Not covered
99.00
elsewhere. The event requires the applicable BTR or permit.
3060
Property Management Service. Does not apply to Real Estate Fires,
99.00
Brokers and/ Agents. License from DBPR required when applicable.
3070
Psychologist. Requires State of Florida License from the DOH.
116.00
2501
Pushcart—Merchant Retail.
63.00
City of Miami Page 24 of 30 Printed On: 12/8/2009
City of Miami Page 25 of 30 Printed On: 12/8/2009
3080
Racing, Dog Track: Persons conducting, for each day races are
58.00
conducted under license granted by the Florida State Racing
Commission each day. License from DBPR required.
3090
Racing Pamphlets: Displaying, selling or offering for sale sheets,
533.00
papers or pamphlets predicting outcome of horse or dog races.
3115
Real Estate Appraiser. Requires License from DBPR.n8-98
991-00
3110
Real Estate Broker This applies to the qualifying Broker of the Finn.
9.00
Requires License from DBPR.
3125
Real Estate Broker Business. Requires License from DBPR.
68.00
3100
Real Estate Sales Person. Requires License from DBPR. This applies
9.00
to those licensed by the DBPR in the capacity of sale person.
3130
Recording Studios, Audio and Visual.
99.00
3140
Rental and Leasing Business. Does not apply to automobiles or Real
296.00
Property, Personal property of all types. For automobiles see
automobiles rental and leasing business. When dealing in Medical
Equipment, a License from AHCA is required.
3150
Repair Service or Machine Shop. Alone or in connection with any
other business. Hmzdworkers, operating entirely without power
machinery or tools employing persons, including owners and
operators:
Not exceeding two persons.
27.00
More than two, not exceeding five persons.
42.00
More than five persons.
68.00
3160
Repair Service or Machine Shop. Alone or in connection with any
other business. Power inachiiies or power tools, operating one or more
machines, power tool sharpeners are not included. Employing persons,
including owners and operators:
Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten, not exceeding 15 persons.
267.00
More than 15, not exceeding 25 persons.
400.00
Perinitted to carry a stock of parts to be used only in snaking repairs
in the shop. If any portion of said stock is sold in any other manner, a
merchant's license is required.
3170
Research Companies or Services.
108.00
3180
Respiratory Therapists. Requires License from DOH.
116.00
3190-01
Restaurants. Every person engaged in the business of operating a
restaurant whether operated in conjunction with some other line of
business or not, shall pay a BTR based on the number of people for
which he has seats or accommodations for the service or consumption
of food at any time, in accordance with the following schedule
City of Miami Page 25 of 30 Printed On: 12/8/2009
City of Miami Page 26 of 30 Printed On: 12/8/2009
, W -A W -A 0 ' ' M" I
Requires License from DBPR:
0-10 seats.
27.00
More than 10 seats, each seat.
2.00
Restaurants that share tables and chairs with the other restaurants in a
common eating area and/or do not own such tables and chairs will be
assessed a BTR by dividing the number of chairs by the number of
restaurants in accordance with the above schedule.
3210
Retail Installment Sales Contracts and Revolving Accounts. Alone
320.00
or in connection with any other business. Requires State of Florida
License from Department of Financial Services.
3220
Rinks. Roller Skating, Ice Skating and similar activities.
108.00
3230
Rooming Houses. License from the DBPR is required if five or more
rooms. In determining the number of rooms in any building used as a
rooming house, only bedrooms, sleeping quarters or sleeping porches
are to be counted, of which two rooms may be exempt, when used by
owner or operator:
More than two, not exceeding five rooms.
15.00
More than five, not exceeding ten rooms.
27.00
More than ten, for each additional room.
2.00
Does not permit serving meals without boarding house license.
3240
School; Private, Adult, operated for profit. This license applies
99.00
where all students are 17 years of age or older. The only requirement
for this license is a current certificate of use. License from any higher
level Governmental Agency required when applicable.
3250
School; Private School or Nursery, operated for profit. Requires
131.00
State of Florida license from the Department of Children and Families
and license from State of Florida DOH if food is served, for new and
renewal.
3260
School; Private School or Nursery, nonprofit. Requires State of
6.00
Florida License from the Department of Children and Families and
License from DOH, if food is served, for new and renewal BTR. A
school or nursery operated by a duly established church or a nonprofit
corporation duly charted under the laws of the state shall not be
required to pay the usual tax for such BTR, but in lieu thereof shall a
the sum of $4AS6.00 annually.
3270
Second Dealers, Automobiles and other Motorized Vehicles.
320.00
Requires License from DMV.
3280
Secondhand Dealers, Jewelry or Precious Metals. This license only
3 20. 00
allows the buying, selling and trading of used jewelry and other
precious metals.
3290
Secondhand Dealers, used Merchandise.
320.00
3300
Secretarial Services.
99.00
City of Miami Page 26 of 30 Printed On: 12/8/2009
City of Miami Page 27 of 30 Printed On: 12/8/2009
q�
3360
Security Guards, Patrol Agency or Watchman. Principal or
employer. State License required from the Department of Agriculture.
Ten additional employees or guards.
68.00
Each additional employee over ten.
1.00
3370
Shoe Repair Shop and/or- Agents. Alone or in connection with any
67.00
other business.
3380
Shoeshine Stand. Alone or in connection with any other business.
10.00
3390
Skin Care Services. Stock over $1,000.00 requires merchant's license.
99.00
Requires License from DBPR.
1955
Slot 11Zaclune.. Each it acliine; ..tura maximumof $20,000 BTR fee per
250:01
locatron
3400
Small Loan Companies. Requires State of Florida License from the
480.00
Department of Financial Services.
3410
Social Worker. Requires License from DBPR.
116.00
3440
Special Events: exhibition and sale, per day, 1-50 spaces.
58.00
3442
Special Events: exhibition and sale, per day 51-100 spaces.
116.00
3444
Special Events: exhibition and sale, per day Over 101 spaces.
173.00
3450
Special Events. When held in a facility owned and operated by the
30.00
City of Miami where a fee has been charged for the use of the facility;
These taxes are due and a able prior to the event occurring. Per day
1-50 spaces.
3452
Special Events. When held in a facility owned and operated by the
58.00
City of Miami where a fee has been charged for the use of the facility;
These taxes are due and a able prior to the event occurring. Per
day51-100 spaces.
3454
Special Events. When held in a facility owned and operated by the
87.00
City of Miami where a fee has been charged for the use of the facility;
These taxes are due and a able prior to the event occurring. Over 101
spaces.
3460
Special Events: Concerts and other similar activities.
99.00
3470
Sorts Promoter and/on- Professional Sports Organization.
Up to 3,000 seats.
183.00
From 3,000 to 5,000 seats.
457.00
Over 5,000 seats.
881.00
3480
Stevedores, Contracting.
67.00
3310
Stock/ Securities Brokers. Alone or in connection with any other
420.00
business.
3320
Stock/ Security Dealers. Alone or in connection with any other
420.00
business.
3500
Storage Warehouses:
Not exceeding 5,000 square feet.
68.00
City of Miami Page 27 of 30 Printed On: 12/8/2009
City of Miami Page 26 of 30 Printed On: 12/8/2009
VVI, 001,
More than 5,000, not exceeding 10,000 square feet.
123.00
More than 10,000, not exceeding 15,000 square feet.
200.00
More than 15,000, not exceeding 25,000 square feet.
267.00
More than 25,000, not exceeding 50,000 square feet.
400.00
More than 50,000 square feet.
533.00
3490
Studios for Teaching (not dance studios).
99.00
3510
Supper Clubs. If Liquor is served, a current and valid License from
DBPR is required for new and renewal BTR's. In addition, a
completed and notarized affidavit is required for new and renewal
BTR's.
1,328.00
3520
Tax Reporting Permits, Tax Preparation. Does not apply to BTR
Codes: "0040," "0030" & "0020."
99.00
3530
Taxidermist: Each taxidermist.
116.00
3540
Teacher.
116.00
3570
Telegraph Service. Includes telegraph, telegram or teletypewriter
service.
667.00
3580
Telephone Service.
534.00
3590
Theater or playhouse. All types. Includes motion picture theaters.
286.00
In addition, per seat.
1.00
3600
Ticket Broker. Each agent.
330.00
3610
Ticket Office. This license applies to carriers who sell directly to the
public.
99.00
3620
Trading Stamp Company or Redemption Center. Any person
conducting.
667.00
0600
Trailer park, Recreational Vehicle Park, Tourist Park or Camp.
Not exceeding five spaces.
27.00
More than five, not exceeding 15 spaces.
55.00
More than 15, not exceeding 25 spaces.
68.00
More than 25 spaces, for each additional space.
2.00
3630
Transportation of Freight or General Hauling.
Not exceeding one vehicle.
27.00
More than one, not exceeding three vehicles.
55.00
More than three, not exceeding five vehicles.
82.00
More than five, not exceeding ten vehicles.
135.00
More than ten vehicles.
200.00
3650
Travel Bureaus. Requires State of Florida Registration from
Department of Agriculture for new and renewal BTR. No travel bureau
license shall be transferable.
336.00
3660
Translation Services.
99.00
3670
Tree Surgeon. Requires Certification from International Society of
Arboriculture.
99.00
City of Miami Page 26 of 30 Printed On: 12/8/2009
*tv
Section 3. If any section, part of a section, paragraph, clause, phrase or word of this
Ordinance is declared invalid, the remaining provisions of this Ordinance shall not be affected.
Section 4. This Ordinance shall become effective thirty (30) days after final reading
and adoption thereof.{2}
APPROVED AS TO FORM AND CORRECTNESS:
JULIE O.BRU
CITY ATTORNEY
City of Miami Page 29 of 30 Printed On: 12/8/2009
OWN
-14
Upholstery Repair Services. Recovering and repairing. If automobile,
99.00
3680
requires Registration from the Florida Department of Agriculture.
3690
Veterinarian. Requires License from DPBR.
116.00
3700
Veterinary Establishment, Kennel or Hospital, Requires License
99.00
from DPBR.
3710
Videotape Duplication Service.
99.00
3720
Video, Television, High Fidelity Intercommunication and other
108.00
similar systems. Alone or in connection with any other business.
Permits installation and service. Merchant's retail BTR is required for
stock.
3730
Waste Collection, Commercial. As regulated in section 22-46 et seq
268.00
of the City Code. No BTR shall be issued until the applicant furnishes
the Finance Department with a permit to operate from the Department
of Solid Waste.
3740
Water Manufacturers. Manufacturers of aerated or distilled, drinking
water. Permitted to distribute without distributor's license. Employing
persons, including owners and operators:
Not exceeding five persons.
68.00
More than five, not exceeding ten persons.
135.00
More than ten persons.
267.00
3750
Water Distributors. Distributors of bottled, aerated, distilled or
mineral, drinking water. Utilizing vehicles, as follows:
Not exceeding two vehicles.
99.00
More than two, not exceeding four vehicles.
215.00
More than four vehicles.
241.00
3760
Window or Glass Tinting. Alone or in connection with any other
99.00
business.
3770
Window or House Cleaning Company.
40.00
*tv
Section 3. If any section, part of a section, paragraph, clause, phrase or word of this
Ordinance is declared invalid, the remaining provisions of this Ordinance shall not be affected.
Section 4. This Ordinance shall become effective thirty (30) days after final reading
and adoption thereof.{2}
APPROVED AS TO FORM AND CORRECTNESS:
JULIE O.BRU
CITY ATTORNEY
City of Miami Page 29 of 30 Printed On: 12/8/2009
Footnotes:
{1} Words/and or figures stricken through shall be deleted. Underscored words and/or
figures shall be added. The remaining provisions are now in effect and remain unchanged.
Asterisks indicate omitted and unchanged material.
{2} This Ordinance shall become effective as specified herein unless vetoed by the Mayor
within ten days from the date it was passed and adopted. If the Mayor vetoes this Ordinance, it
shall become effective immediately upon override of the veto by the City Commission or upon
the effective date stated herein, whichever is later.
City of Miami Page 30 of 30 Printed On: 12/8/2009