Code Enforcement and You:
Before you apply, this is why…
Local Business Tax and Certificate of Use at a Glance
By Robert C. Solera, Community Development Director

Within the City’s Community Development Department, there is a Local Business Tax Section consisting of personnel that focus on serving our business community. These employees are available to help those who want to operate a business in the City of Sunny Isles Beach, and those who are already in businesses to remain in compliance.
Mission
Our goal is to educate and assist our present and future business owners to acquire the necessary knowledge of our City Ordinances, and all State of Florida regulations, to safely operate a business. We are committed to the delivery of quality service to our community. As a whole our mission statement is as follows:

“The Community Development Department is dedicated to the education and assistance of our citizens through the effective application of modern Code Enforcement programs, Local Business Tax requirements, Certificate of Use requirements, Parking Enforcement requirements; applied to protect the community’s health, safety and welfare so that, in cooperation, we may improve the quality of life within our City.”

Local Business Tax Section
State Statute 205 and the City of Sunny Isles Beach Code of Ordinances authorize the Code Enforcement and Licensing Department to levy and collect a tax on the privilege of engaging in or managing any business within the City Limits. Any business that wishes to exercise this privilege must obtain the required licensing prior to opening. The City Code defines a business as follows:

• “Business means and includes all vocations, occupations, professions, enterprises, establishments, and all activities and matters, together with all devices, machines, vehicles and appurtenances used therein, any of which are conducted for private profit or benefit, either directly or indirectly, on or from any premises in the City; “Business” does not include the customary activities of religious, charitable, non-profit service clubs and organizations, or educational non-profit institutions as those terms are defined in Chapter 205, F.S...”

Entities such as Religious Facilities or Condominium Association are also exempt from paying the Local Business Tax, but are required to apply and pay the administrative fee associated with the application. These types of applications provide the City with information as to the type of entity that is operating in the City and assures the Department that all necessary laws are being followed to protect visitors and residents that attend services at their locations.

Other individuals and/or entities that are exempt from paying a Local Business Tax include; veterans and their un-remarried spouses, certain disabled persons, persons 65 years old or older with not more than one employee and who use not more than $1,000.00 in their own capital, and widows with dependent children.
We are also limited to taxing only those businesses that have a permanent business location or a branch office within the City Limits.
Purpose:
The Local Business Tax is not imposed as a regulatory fee. We are required by state statute to verify that the applicant is in compliance with all state regulations and have paid the applicable regulatory fee(s) from the involved state agencies. For instance, the Department of Business and Professional Regulation imposes a regulatory fee due for restaurant licenses; this fee covers the cost of administering and enforcing the subject law(s) (Food service certification, cleanliness, capacity, etc).

We are specifically prohibited by, State law and City Ordinance from issuing a local business tax receipt to anyone that does not have the required state license, registration, and/or certification, including any required fictitious name registration. In this context, we are an agent of the state (via the right of taxation) that must verify state licensing, registration, and/or certification requirements; thereby supporting the states regulatory acts.

A Certificate of Use on the other hand, verifies that the type of business that will operate (or is operating) is actually allowed to operate in the Zone the business is located within as directed by the Land Development Regulations. It also verifies that an inspection by the Fire Department is performed to assure that fire safety is being met.
Locally we are expected to be expediters focused on taking applicants through the licensing process, and assisting them in complying with Federal, State, County, and City laws and ordinances. Even so, we are also prohibited by our City Code from issuing a local business tax receipt based on the above, as well as, if the applicant is in violation of any of the City Codes and/or does not have the required State, City or County license(s), registration, and/or certification.
Authority to Regulate:
The City’s regulatory authority comes from State Statute 162. Statute 162 gives code enforcement officer’s authority to enforce against violations of our City Code(s), by levying fines or seeking injunctive action in an appropriate court of jurisdiction. Therefore, we apply our regulatory authority through enforcement of the code.

Organization
The Local Business Tax Section within the Community Development Department has the following staff positions: a Licensing Clerk, an Administrative Coordinator, a Licensing Inspector, and an Assistant Community Development Director that also serves as the Licensing Official. The photo includes the personnel of the Local Business Tax Section.

(L-R) Helena Forbes, Assistant Community Development Director/Licensing Official, Claudia Hasbun, Admin. Coordinator, Elena Vinokur, Licensing Clerk, Frank English, Licensing Inspector.

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