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15-Local Business Tax Code Page 1 Sec. 20-52. - Levy. A business license tax shall be levied on: (1) Any person who maintains a permanent business location or branch office within the city, for the privilege of engaging in or managing any business within its jurisdiction; (2) Any person who maintains a permanent business location or branch office within the city, for the privilege of engaging in or managing any profession or occupation within its jurisdiction; (3) Any person who does not qualify under the provisions of subsection (1) or (2) of this section, and who transacts any business or engages in any occupation or profession in interstate commerce, if such license tax is not prohibited by Section 8 of Article I of the United States Constitution; (4) Any person who reports himself to be engaged in any profession, occupation or industry for the transaction of which a license is required under this chapter either by exhibiting a sign or advertisement or by advertising in any newspaper or any other publication or by the distribution of any advertising material or in any other way indicating engagement in such business, profession or occupation, regardless of whether any business has actually been transacted or not. (Ord. No. 45-81-5, § 1, 12-28-81; Ord. No. 45-84-6, § 1, 9-24-84; Ord. No. 45-90-8, § 1, 6-25- 90; Ord. No. 45-06-18, § 1, 9-25-06) State Law reference— Similar provisions, F.S. § 205.042. Sec. 20-59. - Schedule of fees. No person, firm or corporation shall engage in or manage any trade, business, profession, or occupation without first obtaining a receipt and paying an annual fee, which shall be assessed as follows: MANUFACTURING ESTABLISHMENTS: Manufacturer, all: 0—1,500 sq. ft .....$59.03 1,501—5,000 sq. ft .....99.56 5,001—15,000 sq. ft .....133.11 15,001 sq. ft. and over .....333.39 PROFESSIONAL ESTABLISHMENTS (Physical facility) Any person applying for a business tax receipt to practice any profession regulated by the state department of professional regulation, or any other state board or commission thereof, must exhibit an active state certificate, registration, or license, before the business tax receipt may be issued. This classification of business tax shall consist of, but shall not be limited to the following types of business, and the business tax for the professional establishment shall be assessed at the rate indicated. 0—1,500 sq. ft .....$59.03 1,501—5,000 sq. ft .....99.56 5,001—15,000 sq. ft .....133.11 Page 2 15,001 sq. ft. and over .....333.39 Accountancy firm/corporation Architect firm/corporation Air conditioning/heating Attorney firm/corporation Barber shop Beauty shop Brokerage firm/corporation: Mortgage, stocks, bonds Building contractor Cosmetology salon Cosmetology school Day care, adult Day care, children Dental lab Detective/investigative agency Diet/weight control center Educational establishment (trade, technical) Electrical contractor Engineer firm/corporation Funeral home General contractor Hearing aid center Insurance agency Land surveyor business Landscape architect firm/corporation Loan company Massage establishment Mechanical contractor Medical office Miscellaneous, other than listed Page 3 Nursing home Optometry office Pharmacy Plumbing/septic tank contractor Pool/hot tub/spa contractor Real estate appraiser Real estate agency Residential contractor Roofing contractor Security systems contractor Sheet metal contractor Solar energy contractor Title company Underground utilities contractor Veterinary establishment Banks, national or state, credit union .....$333.39 Insurance company (Transacting any class of insurance within the municipal limits of the city, whether or not maintaining a place of business within the municipal boundaries) .....$200.25 In addition to the license for the professional establishment (physical facility), each professional engaged in such practice or profession shall pay a business tax as indicated. This classification of business tax shall consist of, but shall not be limited to the following: Accountant, each .....$119.22 Acupuncturist .....39.36 Architect .....119.22 Attorney .....119.22 Auctioneer .....119.22 Barber .....39.36 Beautician .....39.36 Building contractor .....39.36 Chiropractor .....119.22 Page 4 Cosmetologist .....39.36 Dental hygienist .....39.36 Dental radiographer .....39.36 Dentist .....119.22 Detective/investigator .....39.36 Dietitian .....39.36 Electrician .....39.36 Engineer .....119.22 Funeral director/embalmer .....119.22 General contractor .....39.36 Hearing specialist .....119.22 Insurance agent .....119.22 Land surveyor .....119.22 Landscape architect .....119.22 Marriage or family counselor .....119.22 Massage therapist .....39.36 Mental health counselor .....119.22 Miscellaneous, other than listed .....39.36 Miscellaneous contractor .....39.36 Mortgage broker .....119.22 Nail specialist .....39.36 Full specialist (nails/skin care) .....39.36 Naturopath .....119.22 Nursing home administrator .....119.22 Occupational therapist .....119.22 Optician .....119.22 Optometrist .....119.22 Pharmacist (Exempt - F.S. § 205.196) .....Exempt Physical therapist .....119.22 Physician .....119.22 Page 5 Plumber .....39.36 Podiatrist .....119.22 Professional, other than listed .....119.22 Psychologist .....119.22 Real estate appraiser .....39.36 Real estate sales agent .....39.36 Real estate broker .....39.36 Residential contractor .....39.36 Respiratory care practitioner/therapist .....119.22 Stocks/bonds broker .....119.22 Veterinarian .....119.22 RETAIL ESTABLISHMENTS: The business tax for retail establishments shall be assessed at the following rates: 0—1,500 sq. ft .....$59.03 1,501—5,000 sq. ft .....99.56 5,001-15,000 sq. ft .....133.11 15,001 sq. ft. and over .....333.39 Antiques Appliance sales Art gallery/dealer Art framing/arts and crafts Auto new/used Auto parts/supplies Bakery Beauty supply Bicycles Boat, new/used Book stores/stationers Building supplies Butcher/meat market Page 6 Cabinet/carpentry shop Candy/pop corn Ceramics Clothing Collectibles Communications equipment (cell phones/beepers) Computer, hardware/software Convenience store Cosmetics Crafts/home accessories Gifts/greeting cards Decorator sales Delicatessen Department/variety store Electronic equipment/radio/television Fabric shop Fish/seafood market Fishing supplies (bait and tackle) Fish: tropical/aquarium Floor coverings: carpet, tile, etc. Florist, cut flowers, plants, etc. Furniture sales Garden center/nursery Gas, LP dealers Glass: auto, plate, window, mirror Grocery store Guns/firearms dealer Hardware store Health food store Ice cream vendor (mobile) Page 7 Ice cream parlor Internet sales Jewelers Liquor store (not for consumption on premises) Lumber yard/sales Mail order/catalog sales Marine equipment/supplies Miscellaneous sales, other than listed Mobile home/RV dealer Motorcycle sales, new/used Music shop Office equipment/supplies Optical devices/equipment sales Pawnshop Pet shop, sales/supplies Photographic equipment/supplies Plumbing fixtures/supplies Records/tapes/CD/video sales Secondhand/thrift stores Shoe sales Sporting goods Tobacco products Toy store Trophy/award sales Video equipment sales/rental Wall covering/window treatment Water companies, bottled or bulk SERVICE ESTABLISHMENTS: The business tax for service establishments shall be assessed at the following rates: 0—1,500 sq. ft .....$59.03 Page 8 1,501—5,000 sq. ft .....99.56 5,001—15,000 sq. ft .....133.11 15,001 sq. ft. and over .....333.39 Advertising agency, firm or corporation engaged in creation, production or sale of media intended to promote or advertise Advertising, billboards, highway and wall signs (covering fabrication, erection and/or maintenance of any type sign which is located on private property, exclusive of neon, which is covered under general receipt) Advertising, outdoor (general receipt covering all phases of advertising as defined in Chapter 479, Florida Statutes, relating to outdoor advertisers and including erecting, servicing and maintaining of electrical and neon signs) Animal grooming/kennel Apartment building/complex (Based on total sq. footage) Appliance service/repair Auto: Car wash Customizing/detailing Oil change Machine shop/welding Paint and body shop Rental/U-drive Road service/towing Service/repair Stereo/accessories installation Storage Tire dealer Service station (The number of pumps shall be calculated either individually or by island as numbered by the service station) 1—4 pumps .....$59.03 5—9 pumps .....99.56 10—12 pumps .....133.11 Over 12 pumps .....333.39 Page 9 Bar/lounge/tavern With one (1) COP receipt, add .....$65.97 With 2 COP receipt, add .....133.11 With 4 COP receipt, add .....267.40 With lounge and/or micro brewery, add .....333.39 Boat repair Bowling alleys Bookkeeping Building inspection Carpentry Carpet cleaners Catering Cement/stone/brick Cemetery Charter vessel Each vessel up to 25 ft .....$56.71 Plus $12.14 per foot additional for vessels over 25 ft. Vessels over 25 ft. require city commission approval Cleaning/janitorial/maid service Computer services Computer classes Consultant/systems analyst Computer repairs Software programs, writing of Consultant, not otherwise classified Country club With 1 COP receipt, add .....$65.97 With 2 COP receipt, add .....133.11 With 4 COP receipt, add .....267.40 With lounge and/or micro brewery, add .....333.39 Page 10 Dance hall With 1 COP receipt, add .....$65.97 With 2 COP receipt, add .....133.11 With 4 COP receipt, add .....267.40 With lounge and/or micro brewery, add .....333.39 Delivery/messenger service Decorator/interior design Drywall installation Dredging/excavation contractor Employment agency Environmental services/consultant Fences, metal/wood contractor Fortune teller, clairvoyant, psychic, palmist spirit medium, etc. Financial consultant Foundation contractor Fuel oil service Furniture repair/upholstery Glass tinting/coating Health spa/gym Hotel/motel/rooming houses With 1 COP receipt, add .....$65.97 With 2 COP receipt, add .....133.11 With 4 COP receipt, add .....267.40 With lounge and/or micro brewery, add .....333.39 Insulation contractor Instructional establishment: Arts/crafts Computer/secretarial Dance/music/fine arts Karate/martial arts Page 11 Irrigation contractor Junk/salvage yard Land development company Landscaping/lot clearing Laundromat, self service Laundry/dry cleaner Lawn/yard service Linen service Locksmith Machine repair/fabrication/welding Management company (Managing the property or business of another person, firm or corporation) Manufacturer's agent/representative Marina Per slip/space up to 50 ft .....$12.72 Plus additional $12.72 for each additional foot over 50 ft. Marine construction (docks etc.) Masonry/ceramic tile Minor contractor (Miscellaneous odd jobs/repair) Miscellaneous service establishment, other than listed Mobile home parks Motion picture theater/establishment Motorcycle repair Moving/storage company Newspaper, branch office/publishing Office equipment maintenance Packing/shipping/mail service Painting/paper hanging Pest control/exterminator Photographer Photo processing service Page 12 Piano tuner Pool service/maintenance Printer/print shop Process server Promoters of entertainment, exhibits, shows, event planner Publishing/public relations company Radio station/broadcasting company Radio/television/VCR repair Recycling company Rentals: Bicycles Equipment Furniture/appliances Video tapes, etc. Other Restaurants (this classification also includes snack bars and take-out only service) With 1 COP receipt, add .....$65.97 With 2 COP receipt, add .....133.11 With 4 COP receipt, add .....267.40 With lounge and micro brewery, add .....333.39 Screen printing Secretarial service/data processing Security systems monitoring service Septic tank cleaning Shoe repair Sign painters/sign builders Signs, electric/neon Solicitation, door to door (unless exempted by chapter 18 of this Code or Chapter 496, Florida Statutes) (Plus $35.00 to cover the cost of investigation, section 18-3 of this Code) Small engine repair Page 13 Sprinkler systems (fire) Storage/mini warehouses Tanning salon Tailor/dressmaker Telegraph service Telemarketing Telephone answering service Trailer park/tourist camp Travel agency Tree service/tree surgeon Water softening/conditioning Web site consultant Well digger Window installation/service Other service establishments: Telephone company (subject to franchise) First 1,000 phones or instruments or fraction thereof, per phone or instrument operated or installed .....$.0860 Second 1,000 phones or instruments or fraction thereof over 1,000, per phone or instrument operated or installed .....$.0684 All over 2,000 phones or instruments, per phone or instrument operated or installed .....$.0507 Transportation: In addition to the receipt for the business establishment (physical facility), each individual engaged in transportation shall pay a business tax fee for each vehicle involved in the business, as follows: Taxi/limousine service Limousine, per vehicle .....$32.41 Taxi cabs .....32.41 Towing/wrecker service Towing/wrecker service, per vehicle .....32.41 Trucking Truck, per vehicle .....32.41 Page 14 Vending machines: The receipt for vending machines shall be the responsibility of the business where the vending machines are located and shall be in addition to other license(s) required for the business. Vending machines shall mean any amusement/game machine, pool/billiard table, electronic music machine and any machine which dispenses a product. 0—3 machines .....$32.41 4—10 machines .....65.97 11—19 machines .....133.11 20 or more machines (arcade) .....333.39 Commission approval will be required before business tax receipts will be issued for the following businesses, and business taxes shall be as follows: Passenger vessel 1—50 passenger capacity .....$127.33 51—100 passenger capacity .....1,276.27 101 or more passenger capacity .....159,535.18 Day labor employment service .....6,381.39 Escort service .....31,907.03 Body piercing/tattoo artist .....243.09 Lingerie modeling shop .....31,907.03 900 telephone service or equivalent .....31,907.03 Sexually oriented live entertainment .....31,907.03 Teen club .....6,077.52 (Code 1970, § 10-5; Ord. No. 45-80-4, 9-8-80; Ord. No. 45-84-6, § 1, 9-24-84; Ord. No. 45-86- 7, § 1, 1-12-87; Ord. No. 45-90-8, § 1, 6-25-90; Ord. No. 45-91-9, § 1, 1-28-91; Ord. No. 45-92- 10, 1, 4-13-92; Ord. No. 45-94-11, § 2, 6-27-94; Ord. No. 45-98-13, § 1, 7-13-98; Ord. No. 45- 00-14, § 1, 7-24-00; Ord. No. 45-00-15, § 1, 9-11-00; Ord. No. 45-01-16, § 1, 1-14-02; Ord. No. 45-03-17, § 1, 6-23-03; Ord. No. 45-06-18, § 3, 9-25-06; Ord. No. 45-08-19, § 1, 11-10-08; Ord. No. 45-12-21, § 1, 7-23-12)