§ 8-34. Local business receipts tax schedule.
The following is the business receipts tax schedule:
(1)
Accountants or auditors (see professional).
(2)
Advertising.
a.
Agents or agencies writing advertising for profit: $50.00.
b.
Outdoor advertising, painted walls, bulletins, bill posting, electric displays, etc., per sign: $15.00.
c.
Advertising on streets with banners, floats, cartoons, or exhibitions, but not using sound effects or music and when operated so as not to constitute a nuisance or breach of the peace, for each unit or vehicle: $20.00.
(3)
Advertising. Public carriers, trucks, vehicles.
a.
Contracting for advertising in or on buses, taxicabs or other public carriers only: $50.00.
b.
Persons allowing painted or printed advertisements of others to be displayed upon their trucks or vehicles for profit when such advertisements are not related to the business or privilege for which the trucks or vehicles are operated: $50.00.
c.
Advertising, public relations: $50.00.
(4)
Advertising schemes, others. Specifically exempt from this section and licenses are advertising schemes promoting charitable, civic, religious and political endeavors or campaigns or enterprises, when the advertising is not done for profit by the licensed business:
a.
Advertising schemes and devices not otherwise provided for, each device (prior express approval of town council required): $50.00.
b.
Publishing or distributing advertising bulletins or handbills, not connected with licensed business: $20.00.
(5)
Agencies or agents and salesmen.
a.
Distributor; meaning any salesman or agent who sells or takes orders for any product within the town limits and does business by distributing such stock after sale by him, other than licensed merchant (see peddlers).
b.
Claims or collection agencies, other than bankers, lawyers, etc., ($500.00 surety bond required): $100.00.
c.
Credit reporting and mercantile (require separate license for collection agency): $50.00.
d.
Employment (state certificate of approval required before town license will be issued. State number to be furnished to town): $100.00.
e.
Equipment (see merchants).
f.
Private detective or detective agency (see detectives).
g.
Trailer sales agency: $100.00.
h.
Other houses representing mail order companies (see merchants).
i.
Automobile agencies (see automobile).
j.
Insurance agencies (see insurance).
k.
Real estate agents (see real estate).
l.
Unclassified and not otherwise specified: $50.00.
(6)
Aircraft agencies.
a.
Freight (needs town council approval).
b.
For hire: $100.00.
c.
Flying lessons: $100.00.
(7)
Ambulance services.
a.
Private, each vehicle is locally based: $50.00.
b.
Out of town: $10.00.
Certified drivers; further requirements and approval by town council.
(8)
Amusements.
a.
Automatic pianos or other instruments of like character, each (stamp required): $50.00.
b.
Amusement arcade having games and other amusement devices, not otherwise classified by ordinance (stamp required), for each game or device this license tax shall be: $50.00.
c.
Bathing or swimming pools where a charge is made: $100.00.
d.
Bowling alleys, each lane: $20.00.
e.
Circuses, per day (requires town council approval) $500.00 deposit required; unexpended balance returned: $200.00.
f.
Golf, miniature or tom thumb, each course: $50.00.
1.
Golf driving ranges: $50.00.
2.
Golf courses, regulation nine to 18 holes: $200.00.
3.
Golf courses, par three, etc.: $100.00.
g.
Pool and billiard rooms; first table: $50.00; each additional table: $20.00.
h.
Rinks, skating, bicycle, motorbike, midget cars and such (requires town council approval) per day: $200.00.
(9)
Admission charge of shows of all kinds. Except circus, carnival or any other exhibitions giving performances under tent or temporary structures of any kind whether such tents or temporary structures are covered or not (must be approved by town council and fire department representative).
a.
Admission charge:
1.
$0.25 or less, license tax per day: $50.00.
2.
More than $0.25, but less than $0.50, license tax per day: $100.00.
3.
Exceeding $0.50, license tax per day: $200.00.
b.
Riding devices (other than carnivals) such as merry-go-rounds, Ferris wheel, etc., each device per year or portion thereof (requires town council approval): $187.50; temporary, per day (requires town council approval): $20.00.
c.
Carnivals, including riding devices (requires town council approval), per day ($500.00 deposit, unexpended balance will be returned): $200.00.
d.
Coin-operated radios or television sets (rental agencies) as placed in hotels, motels, and other public buildings, per year, each location each machine: $10.00.
e.
Rodeos, per day (requires town council approval): $200.00.
f.
Kiddie rides used exclusively for the entertainment of children and not as a part of a carnival or circus, for each machine per day: $20.00.
g.
Promoters of entertainment, such as closed television, boxing, wrestling, concerts, etc., see this subsection (9).
(10)
Animal grooming. Grooming: $100.00.
(11)
Apartment houses (see hotels).
(12)
Architects (see professional).
(13)
Armored cars.
a.
Each vehicle-locally based: $50.00.
b.
Out-of-town: $20.00.
(14)
Art galleries. Painting and/or art objects for profit: $50.00.
(15)
Artists, commercial. Paintings or other art for profit, small sizes, no building plans: $50.00.
(16)
Auctioneers.
a.
Each person is a resident, per day: $20.00.
b.
Transient, each person, per day: $50.00.
State Law reference— Local licensing of auctioneers, F.S. § 468.386.
(17)
Auction shops. town council approval: $300.00.
(18)
Automobiles in general. Agencies or persons engaged in sale of automobiles, trucks or tractors; provided that automobile agencies licensed under the provisions of this schedule are permitted to conduct a repair shop, including upholstering, painting, metal body and fender straightening, and to carry in stock repair parts to service the different lines or makes handled and to deal in secondhand cars taken in exchange on sales of new cars by such agency, provided that the entire operation is conducted from one location. Extra license required for auto wrecking service in excess of one wrecker. Must have county and state license first.
a.
Dealers in new or used cars with accessories and repairing: $100.00.
b.
Dealers in new or used cars, no repair: $150.00.
c.
Filling stations (see filling stations).
d.
Body shops and/or paint shops (see machine and repair).
e.
Garages, repair, stores (see machine and repair).
f.
Accessories, parts, and supplies (see merchants).
g.
For each additional location or sale of cars taken in exchange on sales of new cars by each agency under this subsection: $100.00.
h.
Secondhand agency or persons engaged in trading, buying and selling secondhand automobiles, trucks, or tractors, for location: $100.00.
(19)
Automobile companies. Automobile companies: $225.00.
(20)
Automobile rental. Vehicle rental operations, which shall include the furnishing, hiring or providing of automobiles, trucks, jeeps, motorcycles, motor scooters, bicycles, trailers, haul-away boat services, haul-away trailer (house) services, and all types of drive or use yourself and U-drive-it motor vehicles (but not including taxi or transfer companies) at fixed rental or service charges either for short or long term use or service, a license tax measured by the amount of gross business done by such business which shall be figured and arrived at as follows: Return shall be made by each person holding or applying for a license to the town tax collector showing the amount of gross sales for the last calendar or fiscal year of the business prior to September 30, immediately preceding the license year, or as otherwise provided in this article as follows on gross business:
a.
Schedule of license tax for vehicle rental operations:
1.
$20,000.00 minimum: $225.00.
2.
Over $500,000.00: $375.00.
b.
Public liability insurance policies or a surety bond shall be filed with the town tax collector or town clerk as required by the town council, and all other provisions of this Code relating to such business shall be complied with before a license is issued.
(21)
Automobile trucking business. Automobile trucking business: $70.00.
(22)
Automobile wrecking services.
a.
Including one truck: $70.00.
b.
Each additional truck: $20.00.
(23)
Awning sales and service. Awning sales and service: $50.00.
(24)
Bakery products: $30.00.
(25)
Bankrupt or damaged good sales. Bankrupt or damaged good sales, per day: $50.00.
State Law reference— Fire and going-out-of-business sales and auctions, F.S. § 559.20 et seq.
(26)
Banks, trust companies. Banks, trust companies, or persons doing a banking business other than national banks: $300.00.
(27)
Barbershops.
a.
One chair: $50.00.
b.
Each additional chair (of a regularly employed barber): $20.00.
(28)
Beauty shops.
a.
Hairdressers and manicurists, one operator: $50.00.
b.
Each additional operator (who is regularly employed): $20.00.
(29)
Bicycle, motor scooter, and motorcycle, sales agencies and/or repair: $50.00.
(30)
Bicycles for rent. Bicycles for rent, not connected with other business: $50.00.
(31)
Billboards (see advertising).
(32)
Billiards, or pool tables (see amusements).
(33)
Blacksmiths or horseshoes: $50.00.
(34)
Boardinghouses (see hotels).
(35)
Boat builders (see manufacturers).
(36)
Boat sales (see merchants).
(37)
Book agents (see agents).
(38)
Books and stationery (see merchants).
(39)
Bonding companies (see insurance).
(40)
Bonds, criminal or bail. Doing business of securing or furnishing for pay, each agency, local or otherwise. (Applicant shall receive town council approval prior to issuance of license): $225.00.
(41)
Bookkeeping services: $50.00.
(42)
Bottle gas dealers (see gas distributors, bottled).
(43)
Brokers.
a.
Merchandise: $100.00.
b.
Stocks and bonds: $100.00.
c.
Insurance: $100.00.
d.
Mortgages or loans: $100.00.
e.
Produce, dealing in fruits or vegetables: $100.00.
f.
Produce, dealing in fruits and vegetables: $100.00.
g.
Dealing in lumber and lumber products: $100.00.
h.
Not otherwise specified: $100.00.
i.
Small loans and personal finance: $100.00.
(44)
Building and loan associations: $300.00
(45)
Building materials and supplies (see lumber).
(46)
Business offices.
a.
Persons utilizing or renting office or desk space for a business not otherwise licensed: $70.00.
b.
Each person over three: $20.00.
(47)
Bus lines, office and station space. Each: $50.00.
(48)
Cabinet or carpenter shops: $40.00.
(49)
Cafes and cafeterias.
a.
Minimum: $100.00.
b.
Over 25 accommodations per accommodation: $1.00.
(50)
Carnivals and street carnivals (see amusements).
(51)
Carwashes: $50.00.
(52)
Children's nurseries. Must have state approval and fire inspection: $100.00.
State Law reference— Child care, F.S. § 402.30 et seq.
(53)
Chiropractors (see professional). Without diploma: $200.00.
(54)
Circuses (see amusements).
(55)
Clairvoyants. No license issued for less than one year: $625.00.
(56)
Cleaning, pressing and dying.
a.
Alone or with other business: $50.00.
b.
Each additional pickup station: $30.00.
(57)
Clinical laboratories (see laboratories).
(58)
Coin-operated machines or devices (nonamusement). Any machine in which a customer deposits a coin, and which returns a commodity or service for such coin. In addition to the license required for any specific business, a prenumbered sticker or decal shall be issued for each specific machine licensed, which sticker or decal shall be firmly and permanently affixed to that machine, and no other. Failure to have the sticker or decal in place on the machine licensed, or having the sticker or decal on any other machine, shall be prima facie evidence of a violation of this subsection. (Coin-operated laundries and dry cleaners are specifically exempt from this section.)
a.
Machine located in place or business not owned and operated by owner of machine, each machine: $10.00.
b.
Machine located in place of business owned and operated by owner of machine, each machine: $5.00.
c.
Where coin inserted in machine is $0.01, in lieu of license; each machine: $2.00.
(59)
Commission merchant.
a.
Handling on consignment or commission only: $100.00.
b.
In addition to other license: $50.00.
(60)
Contractors. Any person who, for compensation, undertakes to or submits a bid to, or does himself or by others, construct, repair, alter, remodel, add to, subtract from, improve any building or structure, including related improvements to real estate for others, or for resale to others, on a cost plus or hourly basis, is required to have a town license as set forth in this subsection within his individual specialty. The license will be issued to applicants who employ three or more persons upon the applicant's submitting proof of workers' compensation coverage.
a.
General applicants shall display, at the time of application for a town local business tax receipt, a valid, current county, City of Ocoee or City of Winter Garden receipt as a general contractor and a valid, current state general contractor license: $80.00.
b.
Air conditioning and heating*: $50.00.
c.
Carpenters (see repair man).
d.
Carpets: $50.00.
e.
Cement and concrete: $50.00.
f.
Dirt hauling: $50.00.
g.
Dry wall: $50.00.
h.
Electrical* must have county master's permit: $75.00; first year: $50.00. If license is not renewed each year, must pay $50.00 qualification fee again.
i.
Fences: $50.00.
j.
Floor sanding and finishing: $50.00.
k.
Gas: $50.00.
l.
Glass: $50.00.
m.
House movers and wreckers (see house movers).
n.
Masons and plasterers: $50.00.
o.
Painters and paperhanger: $50.00.
p.
Patios: $50.00.
q.
Paving: $50.00.
r.
Pipe fitters: $50.00.
s.
Plumbing* must have county master's permit: $75.00, first year: $50.00. If license is not renewed each year must pay $50.00 qualification fee again.
t.
Refrigerator systems: $50.00.
u.
Repair* with no specialty as set forth in this section: $50.00.
v.
Roofing*: $50.00.
w.
Septic tanks*: $50.00.
x.
Sheet metal: $50.00.
y.
Sidewalks: $50.00.
z.
Siding*: $50.00.
aa.
Sprinkler systems: $50.00.
bb.
Steel workers: $50.00.
cc.
Store fixtures and fronts: $50.00.
dd.
Subcontractors: $50.00.
ee.
Tents: $50.00.
ff.
Terrazzo: $50.00.
gg.
Tiles; floor and acoustical: $50.00.
hh.
Tinsmiths: $50.00.
ii.
Well drillers: $50.00.
jj.
Others, not specified: $50.00.
Note. *Surety bond required in the amount as set by town council.
State Law reference— Contracting, F.S. § 489.101 et seq.
(61)
Curios, dealers in: $100.00.
(62)
Credit associations. Persons or agents thereof operating in the town supplying information or collecting accounts for members or others ($2,500.00 surety bond for protection of clients): $100.00
(63)
Citrus and produce marketing: $50.00.
(64)
Citrus fruit shippers. Places where orders for fruit are taken and are filled or shipped (excluding packing houses): $50.00.
(65)
Dealers in live bait. Dealers in live bait: $30.00.
(66)
Dealers in livestock: $50.00.
(67)
Decorators.
a.
Interior: $50.00.
b.
Itinerant: $50.00.
c.
Of streets, booths, buildings and their porticos, vestibules or any other part with bunting, flags, paper mache, streamers or other gala paraphernalia including floats of all kinds: $50.00.
(68)
Delicatessens (see merchants).
(69)
Delivery services. Delivery parcels, boxes, bags, lines, packages, diapers, milk, etc: $15.00.
(70)
Detectives, investigators, patrol and guard services. Must register with town clerk and be approved by town council, subject to police investigation and report. Must furnish proof of certification by state.
a.
Each detective, investigator, patrolman and guard: $50.00.
b.
Each agency: $100.00.
State Law reference— Investigative and patrol services, F.S. § 493.30 et seq.
(71)
Directories, city, county or state. Each person selling or offering for sale (including sale of advertising and/or space) nonresident: $50.00.
(72)
Divine healers. Each: $625.00. No license issued for less than one year.
(73)
Electrical contractors (see contractors).
(74)
Employment agencies (see agencies).
(75)
Exterminators. Must first secure and submit state license.
a.
Including one truck: $50.00.
b.
Each additional truck: $10.00.
(76)
Ferris wheels, merry-go-rounds, etc. (see amusements).
(77)
Fertilizers (see merchants).
(78)
Filling stations. Tire repairing, washing and greasing cars, accessories incidental to such business, permitted without extra charge.
a.
One gasoline pump installed: $50.00.
b.
Each additional pump installed: $5.00.
(79)
Finance companies.
(80)
Small loan companies (see F.S. ch. 516), money lenders, salary purchasers, small loans, etc.; licenses to be computed on the basis of the outstanding loan accounts as of December 31 of the previous year. Separate license required for each company and each location.
a.
Schedule of license tax for accounts outstanding:
1.
Less than $100,000.00: $100.00.
2.
$100,000.00 to $500,000.00: $200.00.
3.
Over $500,000.00: $225.00.
b.
Discount consumer financing (see F.S. chs. 519 and 520). Finance companies, including capital loans and the retail and wholesale financing of the sale or lease of motor vehicles, boats, trailers, mobile homes and also mortgage loan business. Licenses to be computed on the basis of aggregate outstanding loan account balance as of December 31 of the previous year. Separate license required for each company and each location. Schedule of license tax:
1.
Accounts outstanding up to $1,000,000.00: $100.00.
2.
$1,000,001.00 to $5,000,000.00: $200.00.
3.
$5,000,001.00 up: $225.00.
(81)
Fire and bankrupt sales (see bankrupt sales).
(82)
Fishing tackle: $50.00.
(83)
Florist shops. Florist shops: $50.00.
(84)
Fortunetellers. No receipt issued for less than one year: $625.00.
State Law reference— Fraudulently obtaining property by pretensions to fortunetelling, etc., F.S. § 817.28.
(85)
Fruit or vegetable packing houses. Must comply with all sanitary regulations of the town and state and be open for inspection at all reasonable times: $50.00.
(86)
Fruits, vegetables and farm produce stands. Per day: $50.00.
(87)
Funeral homes (see undertakers).
(88)
Furniture (see merchants).
(89)
Furniture, repairs and upholstering (see machine and repair).
(90)
Garages (see automobiles).
(91)
Garbage hauling. For profit, by authority of town council only (town council sets fee).
(92)
Gas distributors, manufactured or natural.
a.
Natural, pipeline, manufactured: $100.00.
b.
Bottled-liquefied petroleum gas: $60.00.
(93)
Gasoline. Retail vendor, gasoline, fuel oil and or kerosene from truck per each vehicle: $20.00.
(94)
Gasoline and oil.
a.
Gasoline or fuel oil, peddler (see peddlers).
b.
Liquefied petroleum (insurance required): $200.00.
(95)
Gasoline, etc., retail (see filling stations).
(96)
Gypsies and other nomadic people. Transacting any business or engaged in any trade or profession, not otherwise specified in this section, per day: $100.00.
(97)
Hairdressers (see beauty shops).
(98)
Healers. By herbs, electrical or mechanical devices and all professing to treat disease or injuries for pay (except licensed physicians, surgeons, osteopaths and chiropractors) per day: $100.00.
(99)
Hospitals, animal. Hospitals, animal: $100.00.
(100)
Hospitals, sanitariums, nursing homes, convalescent homes: $200.00.
(101)
Hotels, motels, apartments, roominghouses, lodginghouses, guesthouses or boardinghouses. All other activities must have separate license such as restaurants, bar, dancing, etc. Each bedroom rented: $10.00.
State Law reference— State license for lodging establishment required prior to issuance of local license, F.S. § 509.271.
(102)
House movers and wreckers. Permit must be obtained from town clerk before moving house on or across street or wrecking house. Must furnish indemnity bond, acceptable to town clerk in amount of $10,000.00.
a.
Local: $50.00.
b.
Nonresident: $80.00.
(103)
Hucksters (see fruit and vegetables).
(104)
Hypnotists, mind readers, etc. Per exhibition: $375.00. (Except as otherwise exempted by town council.)
(105)
Ice cream parlors or soda fountains.
a.
Not connected with other business: $40.00.
b.
When connected with other business: $20.00.
(106)
Ice sales stations (wholesale or retail). Does not include delivery from truck: $40.00.
(107)
Insurance.
a.
Definitions.
1.
Companies. For the purpose of town license taxation, insurance companies are classified and defined as follows:
(i)
Casualty and liability insurance companies (including bonding companies) writing:
A.
Accident and health insurance, only on annual, semiannual or quarterly premium paying basis;
B.
Bonds, including fidelity, court contract and surety bonds and financial guarantees and title insurance or guarantees;
C.
Burglary insurance, including residence, bank, stocks, bonds, and securities, safe burglary and holdup and messenger robbery;
D.
Liability insurance, including employers, public and other forms of liability insurance and automobile liability for personal injury, property damage and collision;
E.
Plate glass insurance; and
F.
Workman's collective insurance issued to employers of labor.
(ii)
Fire insurance companies, writing policies of insurance against hazards of fire, tornados, and windstorms, use and occupancy, profits, rent, leasehold, insurrections, riot and civil connection, sprinkler, leakage, rain, me, theft, automobile collision; and marine cargoes and hulls, and rail, mail and express shipments, against fire, collision, standing or sinking.
(iii)
Industrial insurance companies (including funeral benefit associations or companies) writing life and/or accident and health, insurance and funeral benefits on a weekly, bimonthly or monthly premium paying basis.
(iv)
Life insurance companies writing life insurance with or without disability clauses or accident and health features tract upon an annual, semiannual or quarter-annual premium paying basis.
2.
Insurance agencies. Any person, firm or corporation that represents or otherwise acts as an agent for an insurance company as defined and/or classified in this subsection or classification of insurance companies, or which operates and maintains an office or place of business in the town shall be deemed to constitute and operate an insurance agency.
b.
Fees.
1.
Fees to be paid by the company. License or permit must be displayed by agency representing such company.
(i)
Casualty and liability companies: $20.00.
(ii)
Fire insurance company: $20.00.
(iii)
Industrial insurance and funeral benefit association or company: $30.00.
(iv)
Life insurance company: $30.00.
2.
Fees to be paid by agency. (Each insurance company represented must first take out license as set forth in this subsection for company.) License or permit must be displayed by each insurance agency showing license paid for each company represented.
(i)
Insurance agency permitting operation of only one person: $12.00.
(ii)
Each additional person (solicitor, salesman, taking application for, negotiating, effecting and/or collecting premiums): $12.00.
c.
Traveling agent. Solicitation of any kind insurance, for mutual, reciprocal or other associations, companies or exchanges. (Not permitted to operate under resident agent's license nor to solicit business for a company not licensed to operate in the town.) Each agent: $20.00.
State Law reference— Insurance agents, municipal license tax, F.S. § 624.507; state preemption of regulation of title insurers and title insurance, F.S. § 627.785.
(108)
Interior decorators: $50.00.
(109)
Itinerant merchants and vendors. Temporarily engaged in the sale of goods, wares or merchandise, and occupying any building or structure for the sale thereof (see peddlers).
(110)
Itinerants. Any person going from house to house, repairing furniture, clocks, jewelry, stoves, kitchen utensils, or any other things, not having a shop located in the town: $50.00.
(111)
Janitorial services. Including contract, individual, window cleaning, house and office cleaning, commercial, industrial, etc: $50.00. ($1,000.00 surety bond required.)
(112)
Jewelry and watch repairing.
a.
Alone: $40.00.
b.
Additional to jewelry store (no charge).
(113)
Jewelry stores (see merchants).
(114)
Junk shops and dealers. Junk, old trash, rags, metal, rubber, etc., including those gathering about town in trucks. (Location must be approved by town council before license is issued): $100.00.
(115)
Kennels. Kennels, dog and animal: $100.00.
(116)
Kerosene (see gasoline, retail vendor).
(117)
Laboratories.
a.
Chemical or other testing laboratories: $100.00.
b.
Those laboratories not otherwise classified where work is done, parts made or assembled, or analysis is made for the medical, dental or optical professional: $100.00.
(118)
Landscape architects and/or contractors. Buying, selling or moving plants and trees or doing general landscape business: $50.00.
(119)
Laundries (see dry cleaning).
(120)
Lawn services and care: $30.00.
(121)
Locksmiths and gunsmiths (see machine and repair).
(122)
Lodginghouses (see roominghouses).
(123)
Lumber and/or building material dealers: $100.00.
(124)
Machine and repair. The following machine and repair shops are required to cover the operating of the different lines of business by taking out a machine and repair license: Machine and repair shop, not licensed as an automobile agency, or under any item in this section. (Permitted to carry stocks or parts necessary and to be used only in making repairs in the shop hereby licensed. If any portion of such stock is sold in any other manner, a merchant's license is required): $50.00.
a.
Airplane machine and repair shop.
b.
Auto laundry.
c.
Auto machine shop.
d.
Auto painting and body shop.
e.
Auto radiator repairing.
f.
Auto top and upholstering.
g.
Blacksmithing.
h.
Boat and marine repair.
i.
Brazers and welders.
j.
Furniture refinisher and repair, upholstering.
k.
Gunsmith.
l.
Locksmith.
m.
Radio and television repairs.
n.
Repair shop, not otherwise specified.
o.
Stove repairing.
p.
Typewriter repair shop.
(125)
Machinery dealers. Machinery dealers: $50.00.
(126)
Manicure (see beauty shops).
(127)
Manufacturers. The following businesses are classed as manufacturers and each person engaged in the operation of any of such businesses in the manner described are required to cover their operation by taking out a manufacturers license as follows: Factory, permitted to manufacture and sell the products manufactured (including owner and operators actively engaged in said business): $50.00.
a.
Artificial stone.
b.
Awning and tent shop.
c.
Bakery.
d.
Bottling works or wholesale distributor of soft drinks.
e.
Cabinet shop.
f.
Canning.
g.
Chemical laboratory.
h.
Cigars and tobacco.
i.
Doors, sashes and blinds.
j.
Fender, body and top work.
k.
Furniture.
l.
Glass and mirrors.
m.
Gold, silver and nickel plating.
n.
Granite, marble and stone.
o.
Harness and saddlery.
p.
Ice plants.
q.
Lens grinding, optical manufacturing.
r.
Lumber and planing mills.
s.
Mirrors made to order or resilvering.
t.
Neon signs.
u.
Novelty works.
v.
Optical laboratory.
w.
Pillow, mattress and spring factory.
x.
Preserves and jelly.
y.
Rubber stamps.
z.
Sails.
aa.
Sandwiches.
bb.
Shoe repair shop.
cc.
Statuary.
dd.
Tailor (does not permit cleaning and pressing).
ee.
Any manufacturer not otherwise provided for in this section.
(128)
Marble.
a.
Monument and stone cutting: $50.00.
b.
Deal with stock (see merchants).
(129)
Meat dealers, wholesale. Meat dealers, wholesale: $50.00. (Not included in merchant's license. Must comply with sanitary requirements.)
(130)
Merchants. All merchandise not otherwise provided for in this section shall be classified as mercantile lines and each person engaged in the sale of such merchandise is required to cover his operations by taking out a license as follows: Merchant (if retail dealer, requires a retail merchant's license; if wholesale dealer, requires a wholesale merchant's license; if agent for manufacturer, requires broker's license; if manufacturing, requires manufacturer's license).
a.
Merchants, retail (provided license shall permit but one location): $50.00.
b.
Merchants, wholesale: $50.00.
(131)
Merry-go-rounds, carousels, flying jennies (see amusements).
(132)
Milk and dairy products distributors.
a.
Wholesale or retail, one truck: $30.00.
b.
Each additional truck: $10.00.
(133)
Millineries (see merchants).
(134)
Money brokers or lenders (see finance companies).
(135)
Moss sprayers: $50.00.
(136)
Motion picture rental libraries: $100.00.
(137)
Music and musical goods (see merchants).
(138)
Music boxes, operated for profit (see automatic music machines).
(139)
Neon lighting. Neon lighting, installation or service of: $50.00.
(140)
News and magazines, wholesale depot: $50.00.
(141)
News boxes, per box: $10.00.
(142)
Newspapers: $50.00.
(143)
Newsstands, not in connection with other business: $30.00.
(144)
Nurseries, shrubs, trees, plants, sod, etc: $.30.00. (Does not apply where landscape license is paid.)
(145)
Nursing homes (see hospitals).
(146)
Office supplies and furniture (see merchants).
(147)
Packing houses, fruits, vegetables, meats, etc: $.50.00. Must comply with all sanitary regulations of the town and state and be open for inspection at all reasonable times.
(148)
Painters, general or subcontractor (see contractors).
(149)
Palmists, no license issued for less than one year: $625.00.
(150)
Paperhangers, general or subcontractor (see contractors).
(151)
Parcel delivery: $30.00.
(152)
Parking lots, for profit: $50.00.
(153)
Pawnbrokers. Not transferable: $200.00. (Each pawnbroker, junk dealer or money broker shall keep a complete and true record of all transactions showing from whom each article was taken or purchased and to whom sold, which record shall at all times be subject to inspection by the police officers of the town, with one copy of daily records being delivered daily to the police department. (Persons selling goods other than those pledged must pay additional license as other merchants.)
State Law reference— Pawnbrokers, F.S. § 715.04 et seq.
(154)
Peanut vendors. On street, resident: $20.00.
(155)
Peddlers. Every peddler, solicitor or transient retail merchant shall pay the tax collector in advance according to the following schedule:
a.
Fruits and vegetables and other items intended for human consumption when not otherwise specified in this section: $50.00.
b.
Lunches, sandwiches, peanuts (no vehicle): $50.00.
c.
Same as from pushcart or other vehicle: $50.00.
d.
Wares, merchandise, goods, etc., house to house or from vehicle: $50.00.
(156)
Photographers: $40.00. (Itinerant, must clear through police department.)
(157)
Photographers' supplies (see merchants).
(158)
Phrenologists. No license issued for less than one year: $625.00.
(159)
Piano tuners: $30.00.
(160)
Pipefitting.
a.
Connecting water conditioning units only: $50.00.
b.
Connecting solar heater system, only: $50.00.
(161)
Plumbers, master (see contractors).
(162)
Pony rides: $50.00.
(163)
Poultry and eggs (see merchant and commission merchants).
(164)
Pressing clubs: $50.00.
(165)
Printing (see job printing, newspapers).
(166)
Professional. The following professional practitioners are classed as professional, and each person engaged in the practice of any such profession is required to cover his practice by taking out a professional license as follows and is required to submit his state license when a state license is required in his profession.
a.
One person: $50.00.
b.
For each additional partner, or person practicing the profession licensed and operating in connection with a person duly licensed, permitting the operation of the additional person in connection with the person taking out this additional license and with no other license transferable. Each additional person as provided herein: $50.00.
1.
Accountants and auditors.
2.
Accountants, certified public.
3.
Accounts public and other.
4.
Analytical chemists.
5.
Appraisers other than real estate.
6.
Architects; drafting architects.
7.
Architects, landscape.
8.
Artists, including retouching, sketching, cartooning silhouettes, etc.
9.
Attorneys at law.
10.
Bookkeepers and bookkeeping services, i.e., mutual funds, stocks, food produce, machinery, equipment, etc.
11.
Cartooning.
12.
Chemists and analytical chemists.
13.
Civil, consulting or drafting engineers.
14.
Consultants.
(i)
Advertising.
(ii)
Business.
(iii)
Child guidance (doctor of philosophy and others).
(iv)
Engineer.
(v)
Marriage (family).
(vi)
Pension plans.
(vii)
Public relations.
(viii)
Statistical.
(ix)
Insurance.
(x)
Other.
15.
Crayon artists.
16.
Doctors (physicians, dentists, etc.).
(i)
Chiropodists.
(ii)
Chiropractic physicians (DC).
(iii)
Chiropractors.
(iv)
Christian science healers or practitioners.
(v)
Dentist, including orthodontic surgeons, etc.
(vi)
Naturopathic surgeons (MD).
(vii)
Optometrists.
(viii)
Opticians and occulists.
(ix)
Pathologists.
(x)
Physicians and surgeons (MD).
(xi)
Physicians and surgeons (osteopathic).
(xii)
Physiotherapists.
(xiii)
Podiatrists.
(xiv)
Veterinarians.
(xv)
Others, such as hypnotists, therapists, anesthetists, masseurs, pharmacists, disthermists, etc.
17.
Engineers.
(i)
Architectural.
(ii)
Chemical.
(iii)
Civil, including surveyors and drafting.
(iv)
Consulting.
(v)
Designing.
(vi)
Drainage.
(vii)
Electric and/or electronic.
(viii)
Industrial.
(ix)
Management.
(x)
Mechanical.
(xi)
Safety.
(xii)
Others.
18.
Engravers, photo.
19.
Picture enlargers.
20.
Schools, private.
21.
Surveyors.
22.
Tax consultants.
23.
Tax experts or tax practitioners.
24.
Any profession not otherwise provided for in this section.
(167)
Public copying and stenographing service: $50.00.
(168)
Public copying service: $50.00.
(169)
Public stenographer. Letter service: $30.00. (No license issued until state registration certificate is presented). Not prorated.
(170)
Radio or television, coin-operated, per unit: $4.00.
(171)
Real estate agencies. (No license issued until state registration certificate is presented). Not prorated.
a.
With one person designated as broker: $30.00.
b.
Additional brokers: $20.00.
c.
Each additional salesman: $10.00.
(172)
Refrigeration. Installation of refrigerators, air conditioning units, oil burners and boilers: $50.00.
(173)
Repairs and servicemen (see contractors or machine and repair).
(174)
Restaurants and barbeque stands (see cafes and cafeterias).
(175)
Roominghouses (see hotels).
(176)
Rugs and carpet cleaners: $20.00.
(177)
Sandwiches (see manufacturers, peddlers).
(178)
Sanitariums (see hospitals).
(179)
Sash, doors and blinds (see manufacturers).
(180)
Schools, private. Operating for profit, all including: $50.00.
a.
Dancing.
b.
Business or commercial schools or colleges.
c.
Beauty or barber.
d.
Music.
e.
Physical education.
f.
Riding.
g.
Telegraph, radio or television.
h.
Commercial (air pilot school).
i.
Electronic, or data processing.
j.
Schools not otherwise listed.
(181)
Scissors and knife sharpeners: $20.00.
(182)
Secondhand goods (see merchants or trucks).
(183)
Septic tank cleaning: $50.00. Equipment to comply with board of health requirements, be approved by town council. Disposal shall be approved by town council.
(184)
Sewing, dressmaking, alterations and mending: $20.00.
(185)
Shows. Kinds not otherwise specified, giving performances under tents, awnings, or temporary structures of any kind, each day: $100.00. (Deposit of $200.00.)
(186)
Sign painters: $20.00.
(187)
Skating rinks. Approval by town council: $100.00.
(188)
Soda fountains and ice cream saloons. Not connected with other food business: $30.00. If plate lunches or hot foods are served, restaurant license additionally required.
(189)
Storage, cold, and food lockers. Storage, cold, and food lockers: $50.00.
(190)
Storage warehouses, alone or connected with other business with floor space: $50.00
(191)
Studios, recording, filming, processing, testing. Sound and films: $50.00.
(192)
Subcontractors (see contractors).
(193)
Surety companies (see insurance).
(194)
Swedish massages, Turkish, Russian or vapor baths: $70.00. (Must comply with state law before license issued.)
State Law reference— Massage practice, F.S. § 480.031 et seq.
(195)
Tailors, merchant or ladies (see manufacturers).
(196)
Taxicabs and automobiles for hire with driver. (Bond shall be furnished as provided by ordinance.)
a.
Cars carrying not exceeding six passengers: $50.00.
b.
Each additional car: $20.00.
(197)
Taxidermist. Taxidermists: $50.00. If stock carried, merchant's license is required in addition to this license.
(198)
Tearooms or shops (see cafes and cafeterias).
(199)
Telegraph. Telegraph systems: $200.00.
(200)
Telephone solicitations. (Must have town council approval).
(201)
Telephone systems: $100.00. Must comply with plans of town for underground distribution.
(202)
Television antennas. Sales and installation, or installation only (when not in connection with the sale of television sets): $40.00.
(203)
Theaters or moving pictures: $100.00. Drive-ins: $200.00.
(204)
Theatrical shows. Traveling players in local building:
a.
Per day: $50.00.
b.
Per week: $150.00.
(205)
Tree trimming. Tree trimming and/or surgeons: $30.00.
(206)
Trucks and vehicles.
a.
Doing business either wholesale or retail by the delivery of rented, processed or serviced goods, wares and merchandise (including linen, towels or laundry supply business) except as specifically licensed.
1.
One vehicle: $30.00.
2.
Each additional vehicle: $10.00.
b.
Doing retail business except as otherwise specifically licensed (see peddlers).
1.
Doing wholesale business except as other specifically licensed, one vehicle: $50.00.
2.
For each additional vehicle: $20.00.
(207)
U-drive-it car and truck businesses (see automobile rental).
(208)
Unclassified. Unclassified, not otherwise set out herein: $100.00.
(209)
Undertakers. Undertakers and embalmers, permanently located: $50.00.
State Law reference— Funeral directing, embalming and direct disposition, F.S. § 470.001 et seq.
(210)
Upholsterers (see machine and repair).
(211)
Vacuum cleaners. Dealer in or agent for, not paying merchant's license (see peddlers).
(212)
Vegetables and fruits (see fruits and vegetables).
(213)
Vending machines (see coin-operated machines).
(214)
Vendors (see itinerant merchant).
(215)
Water companies.
a.
Selling bottled water, one truck: $30.00.
b.
Each additional truck: $10.00.
(216)
Water systems. Selling local well water, private system: $50.00.
(217)
Well drillers (see contractors).
(218)
Wholesale dealers (see merchant).
(219)
Window cleaners. Maintaining office and doing business: $30.00.
(220)
Wreckers (see house mover).
(Code 1991, § 4-40; Ord. of 8-13-1985, § II-12; Ord. No. 2007-06, § 1(exh. A), 9-11-2007; Ord. No. 2009-03, § 2(exh. A.), 6-9-2009)
State law reference
Persons subject to local business tax, F.S. § 205.042.