(A) The Director of Financial Services, or his or her designee, shall categorize each business, occupation and profession under one of the following classifications, as defined, for purposes of assessing a local business tax:
(1) Entertainment and leisure. Any person whose principal business is to provide pleasurable or recreational diversion usually to be enjoyed during one's leisure time. Such diversionary activities encompass or include amusement parlors, theme parks, sports, games, the fine arts, sightseeing, and other similar activities.
(2) Lodging. Any person who provides temporary, short-term or long-term residential accommodations or facilities for rent, lease or use. This includes rented or leased single-family and duplex units.
(3) Manufacturer. Any person whose principal business is to manufacture or produce merchandise for sale. Such business may sell the merchandise that it makes at the place of manufacture. If such business sells at or from a different place or store located in the city other than the place of manufacture, it shall be considered as a merchant at that location and the local business tax shall be based on the rates for the merchant classification.
(4) Merchant. Any person whose principal business is that of selling merchandise at retail or wholesale. For the purpose of this chapter, the term MERCHANT shall include pawnbrokers and sellers of second-hand merchandise, and exclude manufacturers selling what they produce or process at the place of manufacture, restaurants, and lodging and storage facilities.
(5) Restaurants and related establishments. Any person whose principal business is to prepare and sell meals and/or beverages to the public. For purposes of this chapter, the term RESTAURANT shall include sit-down, drive-in and take-out food establishments.
(6) Service/professional. Any person whose principal business is the practice or profession of accounting, medicine or law. A separate local business tax receipt for each person engaged in the practice of such profession is required, whether practicing alone or in partnership, or employed by another. Local business tax receipts issued under this classification are considered to be personal in nature and cannot be transferred to another person.
(7) Service/banks and savings and loan associations. Any state or federal chartered bank or savings and loan association.
(8) Service/licensed business. Any person, other than those described in division (6) above, whose principal business is providing a service which requires licensure or certification by the Federal, State or County government showing that the person has acquired the expertise, skill or qualifications necessary to be able to provide such service.
(9) Service/other business. Any person whose principal business provides a service which is not professional in nature or that does not require Federal, State or County licensure showing that the person is qualified to provide such service.
(10) Storage. Any person whose principal business is to provide temporary, short-term or long-term storage accommodations or facilities for rent, lease or use.
(11) Transportation. Any person whose principal business is to rent, lease or provide means or accommodations to transport people, animals or merchandise on a short or long-term basis.
(12) Utility. Any person whose principal business is to provide a public service on a private basis. Such public services include the supply or transport of energy, including gas, nuclear power, and electricity, telecommunications and any other fuel, commodity or service that may be sold to public subscribers or users.
(13) Vending machine. The business premises where a coin-operated or token-operated vending machine that dispenses products, merchandise, or services excluding amusement or game machines must assure that a city local business tax receipt for the machine is secured. The term VENDING MACHINE does not include coin-operated telephone sets owned by persons who are in the business of providing local exchange telephone service and who pay the local business tax under the category designated for telephone companies in the city or a pay telephone service provider certified pursuant to F.S. § 364.3375.
(14) One-time sales. One-time events of up to 30 days, seasonal or holiday events that do not require obtaining any other city permit in addition to a local business tax receipt such as auctions, bankruptcies and closing out sales, and for-profit sales of seasonal or holiday merchandise.
(15) Commercial rental properties. Any person who provides commercial space or facilities for rent, lease or use.
(B) The Director of Finance shall establish a unique code corresponding to each type and size of business, occupation or profession. Every business shall be assigned a code for the purpose of tracking businesses by type and size for survey and statistical purposes.
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-2000-30, passed 7-19-00; Am. Ord. O-2007-07, passed 4-18-07)