15-Local Business Tax CodeSec. 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;
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.
(3)
(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
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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
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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
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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
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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
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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)
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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
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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
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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
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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
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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
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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
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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
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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)
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