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Ordinance
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3500 Pan American
Drive
Miami, FL 33133
www.miamigov.com
File Number: 06-02285 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 " LICENSES AND MISCELLANEOUS BUSINESS
REGULATIONS/OCCUPATIONAL LICENSES," MORE PARTICULARLY BY
AMENDING SECTIONS 31-26 THROUGH 31-50, BY CHANGING THE TERM
"LOCAL OCCUPATIONAL LICENSE TAX" TO "LOCAL BUSINESS TAX AND THE
TERM "OCCUPATIONAL LICENSE" TO "LOCAL BUSINESS TAX RECEIPT;"
PROVIDING FOR AMENDED DEFINITIONS; CONTAINING A REPEALER
PROVISION. A SEVERABILITY CLAUSE, AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, The Local Occupational Tax Act ("Act"), codified in Chapter 205, Florida Statutes,
which governs the issuance of occupational licenses by local governments has been amended by the
Florida Legislature in 2006; and
WHEREAS, the Florida Legislature amended the Act by changing the title of the Act to the "Local
Business Tax Act to reflect their concern that unscrupulous persons may present various services or
repairs, and that by changing the name from occupational license tax to local business tax it may
eliminate fraudulent misrepresentations by said persons; and
WHEREAS, local governments in Florida are required by state law to amend their local
occupational license tax ordinance to comply with these changes; and
WHEREAS, pursuant to Ordinance No. 10:303, adopted July 23, 1987, the City Commission
established the Occupational License and Occupational License Tax; and
WHEREAS, the City Commission has a bona fide interest in protecting its citizens from consumer
fraud and hereby finds that amending this ordinance is in the public interest and is needed to promote
the public health, safety and welfare of the citizens of the City;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF MIAMI,
FLORIDA:
Section 1. Chapter 31/Article II of the Code of the City of Miami, -Florida, as amended, is amended
in the following particulars:{1}
"Chapter 31
LOCAL BUSINESS TAX LICENSES AND MISCELLANEOUS BUSINESS REGULATIONS
*
Ci y of Miami
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File Number: 06-02285
ARTICLE II. Local Business Tax Occupational Liccnscc
Section 31-28. Definitions.
*
Local Business Tax shall mean the fees charged and the method by which the city grants the privilege
of engaging in or managing a business, profession, or occupation within its jurisdiction. It does not
mean any fees or licenses paid to any board, commission, or officer for permits, registration,
examination, or inspection.
Local Business Tax Receipt shall mean the document that is issued by the city which bears the words
"Local Business Tax Receipt and evidences that the person in whose name the document is issued
has complied with the provisions of this ordinance and Chapter 205, Florida Statues, relating to the
business tax.
For purposes of this article, the term "occupational license tax" shall be substituted with "local
business tax", the terrn "occupational license taxes shall be substituted with "local business taxes",
and the terms "license" and "occupational license" shall be substituted with "local business tax
receipt."
For purposes of this Code of Ordinances, the term "occupational license tax" shall be substituted with
"local business tax", the terrn "occupational license taxes" shall be substituted with "local business
taxes," and the term "occupational license" shall be substituted with "local business tax receipt."
* * * AII
Section 2. All Ordinances or parts of Ordinances that are inconsistent or in conflict with the
provisions of this Ordinance are repealed.
Section 3. If any section, part of 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 immediately upon its adoption and signature of
the Mayor,{2}
APPROVED AS TO FORM AND CORRECTNESS:
ORG
CITY A
ERNAN[3EZ
TO NEY
Cite of Alienri
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File Number 06-02285
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.
Citr of Miami
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