The City Commission establishes classifications for businesses or groups of business and Business Tax Receipt taxes therefor as set forth below.
(Ord. No. 94-15, Appendix A, 6- 21-94; Ord. No. 95-22, § 2, 7-5- 95; Ord. No. 06-096, § 2, 1-2-07; Ord. No. 12-012, § 2, 7-3-12; Ord. No. 13-022, § 2, 7-2-13; Ord. No. 14-018, § 2, 9-3-14)
Business Tax Receipt Tax Rate Structure
Standard Industrial Classification
Businesses, Professions, Occupations
(*–See note, end of schedule; NEC–See note, end of schedule)
The businesses, professions and occupations subject to the provisions of Chapter 13, the Business Tax Receipt taxes imposed and levied, the Standard Industrial Classifications assigned, and other requirements pertaining thereto are as follows:
SIC | Description | Fee |
SIC | Description | Fee |
0742 | Veterinarian* | 216.48 |
0752 | Animal Specialty Service | 97.24 |
0781 | Landscape Architect* | 216.48 |
0782 | Lawn & Garden Service | 162.07 |
0783 | Tree Trimming | 162.07 |
1520 | Contractor - Residential | 269.72 |
1530 | Contractor - Building | 269.72 |
1540 | Contractor - General | 269.72 |
1611 | Contractor - Paving | 269.72 |
1620 | Contractor - Heavy Construction | 269.72 |
1623 | Contractor - TV Antenna & Tower | 269.72 |
1624 | Contractor - Underground Utilities (Ref. 1623) | 269.72 |
1625 | Contractor - Concrete (Ref. 1771) | 269.72 |
1626 | Contractor - Marine (Ref. 1629) | 269.72 |
1629 | Contractor - Tennis Court | 269.72 |
1700 | Miscellaneous Specialty | 97.24 |
1701 | Asphalt Sealing & Coating (Ref. 1799) | 97.24 |
1702 | Landscaping (Ref. 0782) | 97.24 |
1703 | Lathing (Ref. 1742) | 97.24 |
1704 | Residential Gutter & Downspout Installation (Ref. 1761) | 97.24 |
1705 | Striping (Ref. 1721) | 97.24 |
1706 | Vinyl Clad Metal Shelving (Ref. 1799) | 97.24 |
1707 | Mirror/Shower Door Installation (Ref. 1799) | 97.24 |
1710 | Contractor - Irrigation Sprinkler (Ref. 1711) | 269.72 |
1711 | Contractor - Plumbing | 269.72 |
1712 | Contractor - Air Conditioning (Ref. 1711) | 269.72 |
1713 | Contractor - Mechanical (Ref. 1711) | 269.72 |
1714 | Contractor - Fire Sprinkler (Ref. 1711) | 269.72 |
1715 | Contractor - Refrigeration (Ref. 1711) | 269.72 |
1716 | Contractor - Room Air Conditioning (Ref. 1711) | 269.72 |
1717 | Contractor - Septic Tank (Ref. 1711). | 269.72 |
1718 | Contractor - Solar Water Heating (Ref. 1711) | 269.72 |
1721 | Contractor - Painting | 269.72 |
1731 | Contractor - Electrical | 269.72 |
1732 | Contractor - Communication & Sound (Ref. 1731) | 269.72 |
1733 | Contractor - Burglar & Fire Alarm (Ref. 1731) | 269.72 |
1734 | Contractor - Sign - Electrical (Ref. 1731) | 269.72 |
1741 | Contractor - Masonry | 269.72 |
1742 | Contractor - Plastering | 269.72 |
1743 | Contractor - Tile, Terrazzo, & Marble | 269.72 |
1744 | Contractor - Drywall (Ref. 1742) | 269.72 |
1745 | Contractor - Insulation (Ref. 1742) | 269.72 |
1746 | Contractor - Acoustical Tile (Ref. 1742) | 269.72 |
1750 | Contractor - Window (Ref. 1751) | 269.72 |
1751 | Carpentry & Cabinet Installation | 97.24 |
1752 | Contractor - Flooring, NEC | 97.24 |
1753 | Contractor - Door (Ref. 1751) | 269.72 |
1754 | Contractor - Garage Door (Ref. 1751) | 269.72 |
1761 | Contractor - Roofing | 269.72 |
1762 | Contractor - Roof Deck (Ref. 1761) | 269.72 |
1763 | Contractor - Sheet Metal (Ref. 1761) | 269.72 |
1772 | Contractor - Gunite (Ref. 1771) | 269.72 |
1781 | Contractor - Well Driller | 269.72 |
1791 | Contractor - Reinforcing, Iron & Steel | 269.72 |
1793 | Contractor - Glass & Glazing | 269.72 |
1794 | Excavation/Grading | 97.24 |
1795 | Contractor - Demolition | 269.72 |
1796 | Contractor - Elevator | 269.72 |
1797 | Contractor - Sign - Nonelectrical (Ref. 1799) | 269.72 |
1799 | Contractor - Miscellaneous Special Trade | 269.72 |
1800 | Contractor - Aluminum Specialty (Ref. 1799) | 269.72 |
1801 | Contractor - Awnings (Ref. 1799) | 269.72 |
1802 | Contractor - Boilers and Pressure Piping (Ref. 1799) | 269.72 |
1803 | Contractor - Fence Erection (Ref. 1799) | 269.72 |
1804 | Contractor - Liquified Petroleum Gas (Ref. 1799) | 269.72 |
1805 | Contractor - Ornamental Iron (Ref. 1799) | 269.72 |
1806 | Contractor - Pollutant Storage Systems (Ref. 1799) | 269.72 |
1807 | Contractor - Pool/Spa (Ref. 1799) | 269.72 |
1808 | Contractor - Pool/Spa Service (Ref. 1799) | 269.72 |
1809 | Miscellaneous Contractor (Ref. 1799) | 269.72 |
2024 | Manufacturer - Frozen Desserts | |
Number of workers fee schedule: | ||
Not exceeding 2 persons | 119.24 | |
Not exceeding 4 persons | 200.27 | |
Not exceeding 6 persons | 269.72 | |
More than 6, not exceeding 10 persons | 324.14 | |
More than 10, not exceeding 20 persons | 405.17 | |
More than 20 persons | 607.75 | |
2099 | Manufacturer - Food Preparation | See 2024 |
2299 | Manufacturer - Textile Goods | See 2024 |
2389 | Manufacturer - Apparel and Accessories | See 2024 |
2392 | Manufacturer - Slipcovers | 97.24 |
2396 | Manufacturer - Fabricated Trimmings | See 2024 |
2399 | Manufacturer - Fabricated Textile Products | See 2024 |
2431 | Manufacturer - Millwork | See 2024 |
2434 | Manufacturer - Cabinetry | See 2024 |
2439 | Manufacturer - Structural Members | See 2024 |
2511 | Manufacturer - Wood Furniture | See 2024 |
2512 | Manufactured - Wood Furniture, Upholstered | See 2024 |
2515 | Manufacturer - Mattresses | See 2024 |
2591 | Manufacturer - Window Coverings | See 2024 |
2671 | Manufacturer - Plastic Packaging | See 2024 |
2711 | Manufacturer - Newspaper Publishing/Printing | See 2024 |
2759 | Manufacturer - Commercial Printing | See 2024 |
2834 | Manufacturer - Pharmaceutical Preparations | See 2024 |
2842 | Manufacturer - Cleaning Preparations | See 2024 |
2844 | Manufacturer - Cosmetic Preparations | See 2024 |
2899 | Manufacturer - Chemical Preparations | See 2024 |
3083 | Manufacturer - Plastic Sheets/Rods | See 2024 |
3089 | Manufacturer - Plastic Products, NEC | See 2024 |
3231 | Manufacturer - Glass Products | See 2024 |
3271 | Manufacturer - Concrete Block/Brick | See 2024 |
3272 | Manufacturer - Concrete Products | See 2024 |
3281 | Manufacturer - Stone Products | See 2024 |
3354 | Manufacturer - Aluminum Extruded Products | See 2024 |
3442 | Manufacturer - Metal Products | See 2024 |
3446 | Manufacturer - Ornamental Metal Products | See 2024 |
3479 | Manufacturer - Coating Application | See 2024 |
3499 | Manufacturer - Fabricated Metal Accessories | See 2024 |
3542 | Manufacturer - Machinery/Equipment | See 2024 |
3559 | Manufacturer - Special Industry Machinery | See 2024 |
3569 | Manufacturer - General Industrial Machinery | See 2024 |
3571 | Manufacturer - Computers | See 2024 |
3599 | Manufacturer - Machine Shop | See 2024 |
3629 | Manufacturer - Electrical Industrial Products | See 2024 |
3663 | Manufacturer - Communications Equipment | See 2024 |
3679 | Manufacturer - Electronic Components | See 2024 |
3728 | Manufacturer - Aircraft Parts | See 2024 |
3861 | Manufacturer - Photographic Equipment Processing | See 2024 |
3911 | Manufacturer - Jewelry | See 2024 |
3942 | Manufacturer - Dolls | See 2024 |
3949 | Manufacturer - Sporting Goods | See 2024 |
3993 | Manufacturer - Advertising Specialties | See 2024 |
3999 | Manufacturer - Miscellaneous, NEC | See 2024 |
4013 | Railroad Company | 216.48 |
4118 | Ambulance Service (Ref. 4119) | 107.66 plus 37.04 per vehicle |
4119 | Transportation Service, NEC | 107.66 plus 37.04 per vehicle |
4121 | Taxi/Limousine Service | 107.66 plus 37.04 per vehicle |
4131 | Bus Service | 107.66 plus 37.04 per vehicle |
4173 | Bus Service/Depot | 107.66 |
4210 | Trucking Service | 81.04 per vehicle |
4222 | Cold Storage, per square foot | |
Warehouse, per square footage fee schedule: | ||
5,000 square feet or fraction thereof | 33.11 | |
Each additional 5,000 square feet | 23.63 | |
4225 | Warehouse - Storage, per square foot | See 4222 |
4493 | Marina | 97.24 |
4498 | Marine Detailing (Ref. 4499) | 97.24 |
4522 | Air Transportation, Nonscheduled | 97.24 |
4724 | Travel Bureau* | 162.07 |
4725 | Tour Operator | 97.24 |
4731 | Freight Forwarding Service | 162.07 |
4780 | Packing & Crating | 162.07 |
4783 | Express Company | 324.14 |
4813 | Telephone Communications | 324.14 |
4822 | Telegraph & Other Communications | 97.24 |
4841 | Television Services | 162.07 |
4899 | Communication Services, NEC | 97.24 |
4924 | Natural Gas Distribution | 324.14 |
4925 | Liquified Petroleum Gas Distribution | 324.14 |
5099 | Merchant - Wholesale, per inventory | |
Wholesale, per inventory fee schedule: | ||
Not exceeding $5,000 | 269.72 | |
More than $5,000, not exceeding $25,000 | 377.39 | |
More than $25,000, not exceeding $100,000 | 539.46 | |
More than $100,000, not exceeding $500,000 | 810.34 | |
More than $500,000 | 971.25 | |
5197 | Advertising Specialties Sales (Ref. 5199) | 97.24 |
5211 | Lumber Company, per inventory | See 5399 |
5261 | Nursery: Trees/Plants, per inventory | See 5399 |
5399 | Merchant - Retail, per inventory | |
Retail, per inventory fee schedule: | ||
Not exceeding $5,000 | 107.66 | |
More than $5,000, for each additional $1,000 or fraction thereof | 5.68 | |
5411 | Grocery, per inventory | See 5399 |
5421 | Market - Meat/Fish/Poultry, per inventory | See 5399 |
5461 | Bakery | 162.07 |
5511 | Automobile Dealer* | 216.48 |
5531 | Auto Parts, per inventory | See 5399 |
5541 | Gas Station | 162.07 |
5699 | Dressmaking Shop | 64.83 |
5719 | Blinds, Shades, Drapery | 162.07 |
5810 | Ice Cream Parlor | 64.83 |
5811 | Caterer | 162.07 |
5812 | Restaurant | 3.76 per seat, 107.66 minimum |
5813 | Drinking Places | 539.46 |
5912 | Pharmacy, per inventory | See 5399 |
5930 | Antique Shop | 162.07 |
Antique stores and auction houses, selling only objects of value such as quality restored antiques, art objects, jewelry, and the like, but not used merchandise generally. | ||
5932 | Used Merchandise Stores | 162.07 |
5933 | Pawnbroker | 723.51 |
5944 | Jewelry Shop, per inventory | See 5399 |
5945 | Handicraft Shop, per inventory | See 5399 |
5961 | Mail Order/Catalog | 97.24 |
5962 | Vending Machine - Coin- Operated | |
(a) Amusement Vending Machines:
Each operator 217.07
In addition, for each machine 28.94
(b) Service Vending Machines:
Each operator 72.36
In addition, for each machine 28.94
(c) Merchandise Vending Machines:
Each operator 72.36
In addition, for each machine as follows:
Requiring deposit under .35 28.94
Requiring deposit over .35 43.42
(Coin-operated Auto Wash and Laundry Machines are addressed separately, under SIC 7543 and SIC 7215, respectively.)
The following coin-operated machines are exempt from Business Tax Receipt requirements:
Cigarette vending machines (F.S. 210.03)
Federal postage stamp machines, Parcel checking lockers, and Toilets (F.S. 205.63)
Unadulterated Florida-produced citrus juice vending machines (F.S. 205.632)
Furthermore, no Business Tax Receipt shall be required for coin-operated machines where the vending machines are owned and operated by charitable or benevolent nonprofit organizations and where the entire proceeds of such machines are used solely for recognized charitable or benevolent purposes. No Business Tax Receipt shall be required for the operation of any machines where such machines are owned by a person who is otherwise issued a Certificate of Use and Occupancy by the city, and such machines are located and operated at the owner's regular place of business.
SIC | Description | Fee |
SIC | Description | Fee |
5963 | Vending - Mobile | 97.24 |
5964 | Ice Cream Truck (Ref. 5963) | 107.66 plus 37.04 per vehicle |
5965 | Lunch Wagon (Ref. 5963) | 107.66 plus 37.04 per vehicle |
5992 | Florist, per inventory | See 5399 |
5995 | Optician* | 216.48 |
5998 | Auction Company (Ref. 5999) | 1,591.74 |
6020 | Bank - Commercial | 405.17 |
6030 | Bank - Savings | 405.17 |
6098 | Check Cashing Agency | 324.14 |
6099 | Financial Services, NEC | 324.14 |
6141 | Investment & Trading | 324.14 |
6162 | Mortgage Company* | 324.14 |
6163 | Mortgage Broker* | 162.07 |
6211 | Broker - Securities* | 324.14 |
6282 | Investment Advice | 97.24 |
6410 | Insurance Agent | 54.41 |
6411 | Insurance Company | 97.24 |
6412 | Medical Claims Processing Service (Ref. 6411) | 97.24 |
6513 | Apartment Building | 4.05 per room, 37.04 minimum |
6514 | Rental property four (4) units or less, including single family residential rentals | 4.05 per room 37.04 minimum |
SIC | Description | Fee |
SIC | Description | Fee |
6530 | Property Management* | 97.24 |
6531 | Real Estate Broker* | 97.24 |
6541 | Title Abstract Office | 324.14 |
6552 | Subdividers & Developers, NEC | 162.07 |
7011 | Hotels & Motels | 4.05 room, 37.04 minimum |
7033 | Trailer Parks & Campsites | 107.66 plus 3.76 per lot or site |
7212 | Laundry/Dryclean - Drop Only | 107.66 |
7214 | Carpet Cleaning, Mobile (Ref. 7217) | 97.24 |
7215 | Laundry Machines, Coin-Operated | 72.36 plus 1.45 per machine |
7216 | Dry Cleaning Establishments | 216.48 |
7217 | Carpet/Upholstery Cleaning, Commercial | 216.48 |
7219 | Laundry & Garment Services, NEC | 64.83 |
7221 | Photography | 162.07 |
7230 | Beauty school | 216.48 |
7231 | Beauty Parlor, Etc.* | |
One chair | 81.04 | |
Each additional chair or manicurist | 22.00 | |
7232 | Nail Salon* (Ref. 7231) | |
One manicurist table | 81.04 | |
Each additional manicurist | 22.00 | |
7241 | Barber Shops* | |
One chair | 81.04 | |
Each additional chair | 22.00 | |
7251 | Shoe Repair & Shoe Shine Parlor | 64.83 |
7261 | Funeral Director* | 216.48 |
7290 | Debt Counseling Service (Ref. 7299) | 97.24 |
7291 | Income Tax Service | 162.07 |
7292 | Valet Parking (Ref. 7299) | 97.24 |
7293 | Tanning Salon (Ref. 7299) | 97.24 |
7294 | Weight Loss Center (Ref. 7299) | 97.24 |
7295 | Family - Home Child Care (Ref. 7299) | 97.24 |
7296 | Dating Service (Ref. 7299) | 97.24 |
7297 | Electrolysis* (Ref. 7299) | 97.24 |
7298 | Massage Therapist* | 107.66 |
7299 | Miscellaneous Personal Services, NEC | 97.24 |
7311 | Publication Service, NEC | 162.07 |
7319 | Advertising | 269.72 |
7322 | Collection Agency* | 162.07 |
7323 | Credit Association | 162.07 |
7334 | Photocopying/Duplic ating Service | 97.24 |
7336 | Commercial Art/Graphic Design | 97.24 |
7337 | Typing Service | 97.24 |
7338 | Secretarial Services | 162.07 |
7342 | Exterminator | 162.07 |
7348 | Miscellaneous Commercial Services, NEC | 97.24 |
7349 | Janitorial Service | 162.07 |
7359 | Rental Service | 162.07 |
7361 | Employment Agency | 97.24 |
7362 | Nursing Registry | 97.24 |
7370 | Data Processing Service | 97.24 |
7371 | Computer Programming Service | 162.07 |
7376 | Computer Services | 97.24 |
7378 | Computer Maintenance & Repair | 97.24 |
7379 | Computer Related Services | 97.24 |
7380 | Private Detective* | 97.24 |
7381 | Security Service* | 97.24 |
7384 | Photofinishing Laboratories | 162.07 |
7385 | Books, Periodicals, News Bureaus (Ref. 7389) | 97.24 |
7386 | Auto Broker (Ref. 7389) | 162.07 |
7387 | Messenger Service (Ref. 7389) | 64.83 |
7388 | Appraiser* (Ref. 7389) | 216.48 |
7389 | Business Services, NEC | 97.24 |
7390 | Handyman (No new licenses only renewals) | 162.07 |
7391 | Interior Designer* (Ref. 7389) | 216.48 |
7392 | Manufacturer's Representative (Ref. 7389) | 162.07 |
7393 | Telemarketing/Solicit ing* (Ref. 7389) | 162.07 |
7394 | Auctioneer* (Ref. 7389) | 269.72 |
7395 | Interior Decorator (Ref. 7389) | 162.07 |
7396 | Agent or Agency (Ref. 7389) | 97.24 |
7397 | Answering Service (Ref. 7389) | 97.24 |
7398 | Arts & Crafts - Handmade (Ref. 7389) | 97.24 |
7399 | Asbestos Consultant (Ref. 7389) | 97.24 |
7400 | Boat Broker (Ref. 7389) | 97.24 |
7401 | Draftsman (Ref. 7389) | 97.24 |
7402 | Executive Office (Ref. 7389) | 97.24 |
7403 | Furniture Installation (Ref. 7389) | 97.24 |
7404 | Home Demonstrator (Ref. 7389) | 97.24 |
7405 | Import-Export (Ref. 7389) | 97.24 |
7406 | Interpretation & Translation (Ref. 7389) | 97.24 |
7407 | Mail Depot (Ref. 7389) | 97.24 |
7408 | Music Recording Studio (Ref. 7389) | 97.24 |
7409 | Paralegal (Ref. 7389) | 97.24 |
7410 | Pool Cleaning - NO chemicals (Ref. 7389) | 97.24 |
7411 | Pressure Cleaning (Ref. 7389) | 97.24 |
7412 | Sign Painting & Lettering (Ref. 7389) | 97.24 |
7413 | Water Softening Service (Ref. 7389) | 97.24 |
7414 | Yacht Broker* (Ref. 7389) | 97.24 |
7415 | Merchandise Broker (Ref. 7389) | 97.24 |
7416 | Financial Consultant (Ref. 7389) | 97.24 |
7417 | Showroom (Ref. 7389) | 97.24 |
7418 | Courier Service (Ref. 7389) | 97.24 |
7419 | Aquarium Service (Ref. 7389) | 97.24 |
7420 | Religious/Charitable Organization (Ref. 7389) | 97.24 |
7421 | Pet Sitting (Ref. 7389) | 97.24 |
7422 | Housesitting (Ref. 7389) | 97.24 |
7423 | Embroidery Service (Ref. 7389) | 97.24 |
7424 | Diver - Commercial (Ref. 7389) | 97.24 |
7425 | Inspection Service - No Appraisal (Ref. 7389) | 97.24 |
7426 | Consultant (Ref. 7389) | 97.24 |
7427 | Mediation Counselor | 97.24 |
7513 | Truck Rental & Leasing | 269.72 |
7514 | Passenger Car Rental | 269.72 |
7530 | Auto Pinstriping (Ref. 7532) | 97.24 |
7532 | Auto Body Shop, per number of workers* | See 2024 |
7536 | Auto Glass Installation* | 97.24 |
7538 | Auto Mechanical Repair*, per number of workers | See 2024 |
7542 | Car Wash | 97.24 |
7543 | Car Wash - coin-operated | 107.66 plus 22.00 per machine |
7544 | Auto Detailing | 64.83 |
7549 | Automotive Services, NEC* | 97.24 |
7550 | Wrecker/Towing Service (Ref. 7549) | 81.04 per vehicle |
7551 | Window Tinting (Ref. 7549) | 97.24 |
7629 | Appliance Repair | 97.24 |
7631 | Jewelry Repair | 31.26 |
7641 | Reupholstery, per number of workers | See 2024 |
7692 | Welding, per number of workers | See 2024 |
7697 | Locksmith, per number of workers (Ref. 7699) | See 2024 |
7698 | Repair Shops, per number of workers (Ref. 7699) | See 2024 |
7699 | Miscellaneous Repair Services, NEC | 97.24 |
7700 | Mobile Repair (Ref. 7699) | 97.24 |
7701 | Bicycle Repair | 97.24 |
7702 | Screen Repair | 97.24 |
7832 | Motion Picture Theatre | 0.51 per seat, 107.66 minimum |
7910 | Carnival or Circus (Ref. 7999) | 539.46 |
7911 | Dance Studio/School | 162.07 |
7922 | Miscellaneous Theatrical Services | 97.24 |
7928 | Adult Entertainment (Ref. 7929) | 1,157.63 |
A floor plan showing square footage of building, indicate portion to be allotted for this use and seating chart if applicable, plus a site plan to show the off-street parking, shall be submitted for review with the Certificate of Use and Occupancy application and filing fee. | ||
7929 | Entertainers & Entertainment Groups | 97.24 |
7933 | Bowling Alley | 54.41 per alley |
7987 | Martial Arts Instruction (Ref. 7999) | 97.24 |
7988 | Fishing Guide (Ref. 7999) | 97.24 |
7989 | Boat Captain Service (Ref. 7999) | 97.24 |
7990 | Athletic Clubs (Ref. 7991) | 162.07 |
7991 | Fitness Trainer | 97.24 |
7993 | Amusement Arcade, per machine | See 5962 |
7994 | Billiards (Ref. 7993) | 54.41 per table |
7995 | Special Events (Ref. 7996) | 162.07 |
7997 | Bankruptcy Sale (Ref. 7389) | 162.07 |
7998 | Miscellaneous Recreation Services, NEC | 97.24 |
7999 | Boats - Recreation | |
Small motor crafts, each | 23.63 | |
1 - 5 passenger capacity | 81.04 | |
6 - 10 passenger capacity | 107.66 | |
10 - 50 passenger capacity | 162.07 | |
Over 50 passenger capacity | 269.72 | |
8011 | Physician* | 217.07 |
8012 | Psychiatrist* | 217.07 |
8013 | Ophthalmologist | 217.07 |
8021 | Dentist* | 217.07 |
8031 | Osteopath* | 217.07 |
8034 | Relaxation Therapist (Ref. 8049) | 217.07 |
8035 | Psychotherapist (Ref. 8049) | 217.07 |
8036 | Psychologist (Ref. 8049) | 217.07 |
8037 | Physical Therapist (Ref. 8049) | 217.07 |
8038 | Occupational Therapist (Ref. 8049) | 217.07 |
8039 | Midwife (Ref. 8049) | 217.07 |
8040 | Mental Health Counselor (Ref. 8049) | 217.07 |
8041 | Chiropractor* | 217.07 |
8042 | Optometrist* | 217.07 |
8043 | Podiatrist* | 217.07 |
8044 | Hypnotist (Ref. 8049) | 217.07 |
8045 | Dietitian (Ref. 8049) | 217.07 |
8046 | Clinical Social Worker (Ref. 8049) | 217.07 |
8047 | Audiologist (Ref. 8049) | 217.07 |
8048 | Acupuncturist (Ref. 8049) | 217.07 |
8049 | Health Practitioners, NEC* | 217.07 |
8051 | Skilled Nursing Care Facilities | 162.07 |
8059 | Nursing Care Facility, NEC | 3.76 per room, 37.04 minimum |
8062 | General Medical/Surgical Centers* | 217.07 |
8069 | Hospital | 162.07 |
8070 | Diagnostic Lab (Ref. 8071) | 97.24 |
8072 | Dental Laboratory | 217.07 |
8096 | Nursing (Ref. 8099) | 107.66 |
8097 | Surgical Technician (Ref. 8099) | 107.66 |
8098 | Hearing Aid Specialist (Ref. 8099) | 216.48 |
8099 | Health & Allied Services, NEC | 107.66 |
8111 | Attorney* | 216.48 |
8243 | Computer Assembly/Setup | 97.24 |
8244 | Business School | 162.07 |
8249 | Art School | 162.07 |
8296 | Ceramic Studio (Ref. 8299) | 162.07 |
8297 | Auto Driving School (Ref. 8299) | 162.07 |
8298 | Piano/Instrument Instruction | 97.24 |
8299 | Schools & Education Services, NEC | 162.07 |
8322 | Individual & Family Social Services | 227.30 |
8323 | Counselor | 97.24 |
8324 | Marriage/Family Therapist* (Ref. 8322) | 227.30 |
8351 | Day Care - Children | 162.07 |
8361 | Adult Congregate Living Facility* | 3.76 per room, 37.04 minimum |
8399 | Social Work Consultant* | 97.24 |
8422 | Aquarium | 97.24 |
8610 | Business Associations (Ref. 8611) | 97.24 |
8611 | Real Estate Board | 97.24 |
8711 | Engineer* | 216.48 |
8712 | Architect* | 216.48 |
8713 | Surveyor* | 216.48 |
8721 | Certified Public Accountant* | 216.48 |
8722 | Bookkeeper (Ref. 8721) | 97.24 |
8733 | Research Organization | 97.24 |
8742 | Business/Managemen t Consultant | 97.24 |
8748 | Traffic Manager | 97.24 |
8900 | Construction Inspector (Ref. 8999) | 97.24 |
8998 | Geologist* (Ref. 8999) | 216.48 |
8999 | Services, NEC | 97.24 |
9991 | Merchant - temp./regional mall concourse | |
For four (4) or less temporary (less than a week), and portable, regional mall promotion activities with sales and located within any or all of the mall concourse areas, mall owners shall pay a Business Tax Receipt fee of $144.70. | ||
9992 | Temporary retail/mall carts | |
Activities which would otherwise be subject to retail Business Tax Receipt fees, but which are temporary and portable and located in mall concourse areas, shall be charged a Business Tax Receipt fee of $43.42 for each three-month period or portion thereof. Fees will be paid quarterly in advance by the mall operator. Fees shall be paid based upon the maximum projected number of spaces the mall allocates for temporary and portable retail locations within the mall for the twelve-month period commencing October the first of each year. Fees paid shall be subject to adjustment to reflect actual operating locations. Adjustment shall be made yearly during the month of August for the preceding twelve- month period and on written request from the mall operator. The mall operator shall submit sufficient records to support its request for adjustment. | ||
9993 | Itinerant or Transient Merchant | |
Covers persons who travel from city to city and sell and deliver goods, merchandise or services to business establishments; or who sell, demonstrate or deliver goods, merchandise or services to the general public, and do not have a permanent place of business in the city. | ||
Each person, per day | 10.42 | |
Each person, per week | 54.41 | |
Each person, per month | 216.48 | |
(I.D. registration required for each person.) | ||
Notes:
*Businesses that required a license and/or certification from a state or other agency. This includes but may not be limited to one or more of the following:
Department of Business and Professional Regulation and the Division of Hotels & Restaurants, Department of Agriculture & Consumer Services, Department of Highway Safety & Motor Vehicles, Florida Bar Association, Florida Department of Financial Services, Florida Agency for Health Care Administration, Florida Office of Financial Regulation, Palm Beach County Contractors Certification Division, Palm Beach County Health Department, and the Department of Health. Housing limited to, or intended for persons in any stage of alcohol and drug treatment may be certified by the Florida Association of Recovery Residences (FARR); a like entity as designated by the State of Florida for monitoring and oversight purposes; or may apply for consideration through the City’s Reasonable Accommodation process, as set forth in Part III, Chapter 2, Article II, Section 4 of the City’s Code of Ordinances.
“NEC” - Not Elsewhere Classified
(Ord. No. 94-15, App. A, 6-21-94; Ord. No. 95-22, Appendix A, 7-5- 95; Ord. No. 98-38, § 1, 9-15-98; Ord. No. 06-049, § 2, 6-20-06; Ord. No. 06-096, § 2, 1-2-07; Ord. No. 12-012, § 2, 7-3-12; Ord. No. 13-022, § 2, 7-2-13; Ord. No. 14-018, § 2, 9-3-14; Ord. No. 15-015, § 2, 6-16-15; Ord. No. 16-016, § 2, 7-19-16; Ord. No. 17-014, § 2, 7-18-17; Ord. No. 23-012, § 3, 7-18-23)