The businesses, occupations and professions that are required to pay the business tax to the town at the rate determined for each occupation are as set forth below:
(a) Retail Business Annual Tax
Antique Shops $ 50.00
Bait and Tackle 50.00
Bakery 50.00
Beer/Wine Liquor Store 50.00
Book Stores 50.00
Ceramics 50.00
Clothing (new) 50.00
Convenience Stores 50.00
Department Variety 50.00
Doughnut Shop 50.00
Dressmaking 20.00
Drug Store 50.00
Fabric 50.00
Fish Markets 50.00
Florist 50.00
Furniture Stores (new) 50.00
Gift Stores 50.00
Grocery Stores 50.00
Hardware 50.00
Home Appliance 50.00
Ice Cream 50.00
Interior Decorator 50.00
Jewelry 50.00
Landscaper 50.00
Meat Markets 50.00
Music Stores 50.00
Plant Nurseries 50.00
Shoe 50.00
Spas/Jacuzzi Sales and Installation 50.00
Stationery 50.00
Supermarkets 50.00
Surf Shops (No Mfg.) 50.00
Tailor Shops 50.00
Tobacco Dealers 50.00
Tobacco Stores 50.00
Video Sales/Rentals 50.00
(b) Service Business Annual Tax
Advertising Agencies $ 20.00
Air Conditioner Service/Repair 50.00
Apartment and Rental Units
Minimum three 20.00
Each additional 10.00
Appraiser of Property/Antiques 50.00
and the like
Barber/Beauty Shops
One chair 20.00
Each additional chair 10.00
Bars and Lounges 50.00
Brokerage Firms 100.00
Each additional Agent 50.00
Building Management 50.00
Carpet Cleaning 50.00
Catering Service 50.00
Collection Agents 50.00
Communication 50.00
Credit Association 50.00
Employment Agent 20.00
Financial Institutions inclusive 200.00
of Bank, Trust, Savings & Loan
Credit or Small Loan Companies
Gasoline Stations
First pump 20.00
Each additional pump 10.00
Auto Repair 200.00
Auto Wrecking and
Towing Service 50.00
General Contractors 50.00
Home Maintenance Service 50.00
Household Products 50.00
Insurance Companies 50.00
Each insurance company
writing any class of insurance
upon any person or property
residing or located within the
town
Laundries, Coin Operated
Each machine 4.00
Minimum 50.00
Machines, Coin Operated
Each machine 20.00
(excluding Laundries)
Laundries and Dry Cleaning 20.00
Service Plant located out of town
Locksmith 50.00
Mail Order Business 50.00
Management Consultant 50.00
Newspaper Distribution 50.00
Photographer 50.00
Publisher 50.00
Radio and TV Repair 50.00
Real Estate Offices 50.00
Broker 20.00
Restaurants
Per chair or stool 1.50
Minimum 50.00
Shoe Repair 50.00
Subcontractors (Office only) 50.00
Travel Agencies 50.00
Upholsterers 50.00
Window Cleaners 50.00
(c) Profession Annual Tax
Accountants $ 50.00
Attorneys 50.00
Dentists 50.00
Engineers 50.00
Physicians 50.00
Optometrists 50.00
Surgeons 50.00
Surveyors 50.00
Veterinary 50.00
(d) Peddlers, itinerant merchants and solicitors: $7.50.
(1) Authorization to conduct such business shall be good for 90 days, provided that such authorization shall expire by no later than October 1 of any calendar year.
(2) No business tax shall be levied against any peddler, itinerant merchant, or solicitor, unless said business, profession, or occupation is:
(A) A peddler, itinerant merchant, or solicitor who maintains its permanent business location or branch office within the town; or
(B) A peddler, itinerant merchant, or solicitor who does not qualify under the provisions of division (d)(2)(A) of this section but who transacts its business or engages in interstate commerce, if such business tax is no prohibited sec. 8 of Article 1 of the U.S. Constitution.
(3) Prior to October 1 of each year any peddler, itinerant merchant, or solicitor, within the town who claims not to fall within the purview of division (d)(1) or(2) of this section shall execute an affidavit under penalty of perjury or pursuant to Section 322.33, Florida Statutes, so affirming said fact. Failure to do so shall create a rebuttable presumption that the peddler, itinerant merchant, or solicitor shall be subject to a business tax pursuant to this chapter.
(Ord. 2007-04, adopted 6-6-07)