The amount assessed for local business taxes shall be as follows:
(A) Entertainment and leisure. Any business categorized under this classification shall pay the local business tax based on the total available occupancy or seating of the business in accordance with the following scale:
5 or less occupants/seats | $ 61.00 |
6 through 25 occupants/seats | $ 126.00 |
26 through 100 occupants/seats | $ 254.00 |
Over 100 occupants/seats | $ 510.00 |
Movie theaters shall be assessed the local business tax based on each movie screen available for use within the theater. Each individual movie screen shall be assessed an amount based on the occupancy of the room, and then the individual amounts added to arrive at the total tax to be paid by the movie theater.
(B) Lodging. Any business categorized under this classification shall pay the local business tax based on the number of rooms, apartments or living units rented, leased or used, or available for rent, lease or use, per building, in accordance with the following scale:
1 through 5 living units | $ 61.00 |
6 through 25 living units | $ 126.00 |
26 through 50 living units | $ 254.00 |
Over 50 living units | $ 510.00 |
(C) Manufacturing. Any business categorized under this classification shall pay a local business tax of $61.00 and an additional charge based on the number of workers of the business in accordance with the following scale:
2 through 4 workers | $ 61.00 |
5 through 25 workers | $ 126.00 |
26 through 50 workers | $ 254.00 |
Over 50 workers | $ 510.00 |
(D) Merchant. Any business categorized under this classification shall pay a local business tax based on the amount of inventory in accordance with the following scale:
Less than $5,000 | $ 61.00 |
$5,000 through $25,000 | $ 126.00 |
$25,001 through $50,000 | $ 381.00 |
$50,001 through $100,000 | $ 573.00 |
$100,001 through $250,000 | $ 764.00 |
Over $250,000 | $ 1,020.00 |
(E) Restaurants and related establishments. Any business categorized under this classification shall pay the local business tax based on the seating of the business in accordance with the following scale:
15 or less seats | $ 61.00 |
16 through 50 seats | $ 100.00 |
51 through 199 seats | $ 190.00 |
200 seats and over | $ 286.00 |
(F) Service/professional. Any business categorized under this classification shall pay a local business tax of $286.00 per professional person working for the business and an additional charge based on the number of workers of the business in accordance with the following scale:
2 through 4 workers | $ 61.00 |
5 through 25 workers | $ 126.00 |
26 through 50 workers | $ 254.00 |
Over 50 workers | $ 510.00 |
(G) Service/banks and savings and loan associations. Any business categorized under this classification shall pay a local business tax of $190.00 and an additional charge based on the number of workers of the business in accordance with the following scale:
2 through 4 workers | $ 61.00 |
5 through 25 workers | $ 126.00 |
26 through 50 workers | $ 254.00 |
Over 50 workers | $ 510.00
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(H) Service/licensed businesses. Any business categorized under this classification shall pay a local business tax of $190.00 and an additional charge based on the number of workers of the business in accordance with the following scale:
2 through 4 workers | $ 61.00 |
5 through 25 workers | $ 126.00 |
26 through 50 workers | $ 254.00 |
Over 50 workers | $ 510.00
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(I) Service/other business. Any business categorized under this classification shall pay a local business tax of $61.00 and an additional charge based on the number of workers of the business in accordance with the following scale:
2 through 4 workers | $ 61.00 |
5 through 25 workers | $ 126.00 |
26 through 50 workers | $ 254.00 |
Over 50 workers | $ 510.00 |
Except that astrologists and clairvoyants shall pay a flat rate of $1,274.00 for the privilege of operating a business in the city.
(J) Storage. Any business categorized under this classification shall pay a local business tax based on the total square footage of space that is rented, leased or used, or available to be rented, leased or used for consideration in accordance with the following scale:
Less than 5,000 sq. ft. | $ 61.00 |
5,000 through 25,000 sq. ft. | $ 126.00 |
25,001 through 50,000 sq. ft. | $ 254.00 |
Over 50,000 sq. ft. | $ 510.00 |
(K) Transportation. Any business categorized under this classification shall pay a local business tax based on the number of vehicles or vessels rented, leased or used, or available to be rented, leased or used for consideration in accordance with the following scale:
Less than 3 vehicles/vessels | $ 61.00 |
3 through 10 vehicles/vessels | $ 254.00 |
11 through 40 vehicles/vessels | $ 510.00 |
Over 40 vehicles/vessels | $ 764.00 |
(L) Utility. Any business categorized under this classification shall pay a local business tax based on the nature of the utility service that is sold or leased for consideration as follows:
Electrical Energy | $ 1,020.00 |
Fuel Pipeline | $ 1,274.00 |
Fuel Energy | $ 23,061.00 |
Telecommunications/Television | $ 381.00 |
Telecommunications/All Other | $ 1,020.00 |
(M) Vending machine.
(1) The local business tax for vending and amusement machines shall be assessed based on the highest number of machines located on the business premises on any single day during the previous local business tax year or, in the case of new businesses, be based on an estimate for the current year, in accordance with the following scale:
Each $0.01 machine | $ 2.50 |
Each $0.05 machine | $ 12.00 |
Each machine/coin amounts in excess of $0.05 | $ 25.00 |
Each ice vending machine, coin operated or other | $ 12.00 |
Replacement of one vending machine with another machine during a local business tax year shall not affect the tax assessment for that year.
(2) Effective April 1, 1996, the city may elect an alternative method of taxing vending machines. Under this alternative, each business owning vending machines that are located or operated in the city shall notify the Director of Financial Services of the location of such machines upon the Director’s request. Each business owning machines that are located or operated in the city shall provide notice of the provisions of F.S. § 205.0537 and of this chapter to each affected business premises where the machines are located or operated. The business owning the machines shall secure the local business tax receipts on behalf of the affected business premises, and pay the local business tax according to the following scale:
1 through 5 machines distributed | $ 61.00 |
6 through 25 machines distributed | $ 126.00 |
26 through 50 machines distributed | $ 254.00 |
Over 50 machines distributed | $ 510.00 |
However, the affected business premises is ultimately liable for securing the local business receipt and paying the tax pursuant to F.S. § 205.0537.
(N) One-time sales. One-time events of up to 30 days or seasonal events that do not require obtaining any other city permit in addition to a local business tax receipt shall be issued a temporary local business tax receipt and pay $126.00. In the case of seasonal sales, where seasonal or holiday merchandise is sold for profit, a cash bond of $250.00 shall be required to be paid to the city prior to the event and refunded to the business upon conclusion of the event less any expenses deducted by the city for damage or clean-up to public property, if any.
(O) Commercial property rental. Any business categorized under this classification shall pay a local business tax based on the number of units available for rent, lease or use, per building, in accordance with the following:
1 through 5 commercial rental units | $ 61.00 |
6 through 25 commercial rental units | $ 126.00 |
26 through 50 commercial rental units | $ 254.00 |
Over 50 commercial rental units | $ 510.00 |
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-2000-30, passed 7-19-00; Am. Ord. O-2002-26, passed 7-17-02; Am. Ord. O-2004-19, passed 7-7-04; Am. Ord. O-2006-22, passed 7-5-06; Am. Ord. O-2007-07, passed 4-18-07; Am. Ord. O-2010-11, passed 4-7-10)