The following classifications of businesses, occupations and professions shall be subject to an occupational license tax in the amounts hereinafter set forth:
Business, Occupation or Profession | Tax |
Business, Occupation or Profession | Tax |
Abstract companies | |
Person or persons, firms, corporations or associations preparing abstracts and charging a fee therefor or giving legal advice with same, per year | $62.50 |
Accounting firms | $62.50 |
Accountants, bookkeeping and tax form service | $62.50 |
Certified Public Accountant | $62.50 |
Adding machines | |
To include calculators, computers and other business machines, agents, representatives or dealers, where principal business includes repairs and sales, per year (general office supplies, sales and service) | $30 |
Advertising agents or agency | |
Agents, each person | $12.50 |
Firms or corporations | $62.50 |
Signs, billboards or other structures advertising other than property owner’s own business or property (temporary real estate signs of three feet by four feet or less excluded) per year, per sign | $6 |
Signs, electrical or mechanical advertising other than licensed agency’s own business, per year, per sign | $12.50 |
Agencies | |
Agencies for sale of stocks and bonds | $62.50 |
Each agent, salesperson or solicitor | $12.50 |
Debt collection agency | $62.50 |
Each agent | $12.50 |
Insurance | $62.50 |
Each agent, salesperson or solicitor | $12.50 |
Real estate | $62.50 |
Each agent, salesperson or solicitor | $12.50 |
Travel | $62.50 |
Animal boarding | $18 |
Antiques | |
Sales and repair, including used furniture | $30 |
Apartment houses or rental houses | |
Each apartment or house, per year | $4 |
Appliance repairs and/or sales and services | $37.50 |
Architects | $62.50 |
Arts and crafts | $18 |
Attorney | |
Individual practice of law or law office located in the city | $62.50 |
Audio equipment repair (see “electronics”) | |
Auctioneering | |
No license issued to firm, but in each case to one person named who shall personally do the auctioneering, per year | $37.50 |
Auctions | |
For each 30-day period | $37.50 |
Automobile | |
Automotive parts sales | $37.50 |
Automotive machine shop | $30 |
Car wash (including self-service) | $18 |
Garage repairs to automobiles, but not to include sale of gasoline and wrecker service | $25 |
Paint and body shop | $30 |
Rentals | $37.50 |
Sale of automobiles | |
New cars | $125.00 |
Used cars | $37.50 |
Trim shop (upholstery manufacturing and/or repair) | $25 |
Wrecker service | $25 |
Bakery products | |
Doughnut and coffee shop or shops which produce bakery goods | $12.50 |
Banks | |
Banking institutions, savings and loans | $125 |
Barber shop | |
First chair | $12.50 |
For each additional chair (in use or not) | $6 |
Beauty shop | |
Each additional operator | $6 |
First operator | $12.50 |
Bicycle, scooter, motorcycle (only one license required) | |
Sales, service or repairs | $18 |
Boats | |
Boat builder | $62.50 |
Boat repair (including motors) | $25 |
Boat sales (new or used) | $25 |
Boat trim: upholstery, tops, van tops | $25 |
Charter boat, each | $62.50 |
Commercial boats (fishing, shell-fishing and the like) | $62.50 |
Sail boat rentals | $25 |
Bonding companies or persons, firms or corporations engaging in making bonds for profit | $62.50 |
Book agents | |
Including magazines, periodicals and the like (note: permit must be obtained from Police Department prior to issuance of license) | $25 |
Boots, shoes | |
Dealers | $25 |
Makers and repairers | $30 |
Bowling alleys | |
For each alley | $12.50 |
Brokers | |
Dealing in stocks, bonds and other securities, other than bankers (see “agencies”) | |
Handling or clearing shipments of merchandise on consignment | $37.50 |
Merchandise agents or manufacturers representatives, carrying no stock | $37.50 |
Building and loan association or agents thereof | $125 |
Building maintenance materials | |
Sales of | $62.50 |
Cabinet shop | |
Manufacture and sales (including custom built furniture) | $30 |
Carpet | |
Carpet cleaning | $18.00 |
Carpet sales | $30 |
Civil engineer (and/or surveyor) | $62.50 |
Coin operated devices (excluding postage stamp machines and $0.50 and $0.10 devices and any charitable organization device) | |
Each game machine, pin ball and others (except pool tables) | $6 |
Music boxes, each | $12.50 |
Pool tables, each | $12.50 |
Clothing sales | |
Dress shop and men’s shop | $62.50 |
Communications equipment (see “electronics”) | |
Contractors (see F.S. Ch. 489 and the City Building Code) | |
Building contractor | $50 |
Carpeting and floor covering | |
Contractor | $37.50 |
Class A air conditioning contractor | $62.50 |
Class B air conditioning contractor | $50.00 |
Class C air conditioning contractor | $37.50 |
Commercial pool contractor | $37.50 |
Concrete, masonry and asphalt contractor | $37.50 |
Electrical contractor | $37.50 |
Exterminating contractor | $30 |
General contractor | $62.50 |
Insulation contractor (including drywall) | $30 |
Landscaping, land-clearing, tree surgery and related services | $37.50 |
Mechanical contractor | $37.50 |
Painting contractor | $37.50 |
Plumbing contractor | $37.50 |
Residential contractor | $37.50 |
Residential pool contractor | $37.50 |
Roofing contractor | $37.50 |
Sheet metal contractor | $37.50 |
Siding contractor | $30 |
Swimming pool servicing contractor | $30 |
Welding contractor (when not in conjunction with automotive or boat repair business) | $30 |
Convenience store | $62.50 |
Curb market | |
Fruit and vegetables | $25 |
Dance halls (see “night clubs”) | |
Dance studios | $30 |
Day care centers, child care nurseries, and/or nursing homes | $62.50 |
Decorators, interior | $30 |
Doctors, dentists, physicians or surgeons | |
Chiropractors, therapist, naturopath and acupuncturists | $62.50 |
Dentist | $62.50 |
Doctor; M.D. | $62.50 |
Optical dispensary, alone or in conjunction with other business, where lenses are ground, prepared and fitted according to prescription and glasses repaired | $62.50 |
Optometrist and/or oculist | $62.50 |
Osteopath | $62.50 |
Veterinarian | $62.50 |
Divers | |
Equipment sales, service, rental and school | $37.50 |
Dress shop (see “clothing sales”) | |
Dry cleaning pickup station | |
Alone or in conjunction with other licensed business | $12.50 |
Drug stores | $62.50 |
Electronics | |
Including sales and service | $37.50 |
T.V. and radio repair | $30 |
Electrical companies | $250 |
Electricians (see “contractors”) | |
Exterminator (see “contractors”) | |
Equipment rental | |
Hand tools and household equipment | $25 |
Heavy equipment, including hand tools and household equipment | $62.50 |
Feed, seed, fertilizer and the like | $37.50 |
Film or photograph | |
Developing or finishing, local company, principal business | $30 |
Finance companies | |
Firms or corporations liquidating accounts other than their own, whether purchased or not | $62.50 |
Florist | $18 |
Food stores | $62.50 |
Furniture | |
New and/or used furniture sales | $62.50 |
Repairs, including upholstery | $18 |
Garbage collectors (trash and junk haulers) | $62.50 |
Gas, natural companies | $250 |
Gasoline stations (dispensing gasoline, gasohol, kerosene fuel oil, lubricating oil and related petroleum products) (retail) | $62.50 |
Gasoline distributors | $62.50 |
Gem shop | $62.50 |
Golf | |
Carpet (putt-putt golf) | $30 |
Driving range | $37.50 |
Miniature | $37.50 |
Guns | |
Dealer in guns and/or ammunition | $18 |
Hardware | $62.50 |
Health or medical center | $62.50 |
Health studio (see F.S. Ch. 205) | $62.50 |
Heating fuel | |
Distributor: liquid or bottled gas, kerosene and/or fuel oil | $125 |
Liquid, bottled or tank gas service | $18 |
Hotels, motels | |
Per room (per year) | $4 |
Ice sales (see “vending agencies”) | |
Insurance (see “agencies”) | |
Jeweler | $62.50 |
Launderette | |
Self-service coin type | $62.50 |
Land and development companies | |
When not paying real estate, broker, contractor or builder license | $62.50 |
Lawyer (see “attorney”) | |
Liquor sales | |
Beer and wine | $62.50 |
Lounge | $125 |
Package | $185 |
Live entertainment | $37.50 |
Locksmith | $25 |
Manufacturing and/or assembly plants | |
1 to 10 employees | $50 |
11 to 25 employees | $62.50 |
Over 25 employees | $125 |
Marinas | $62.50 |
Marine supplies | $18 |
Mattress making | $30 |
Martial arts | |
School of, including Karate, Jujitsu, Judo and the like | $30 |
Medium, fortune teller, palmist and the like | $250 |
Merchants | |
Those engaged in the sale of goods, wares and merchandise not otherwise specifically covered | $62.50 |
Mobile home repairs (only) | $37.50 |
Mobile home sales | |
Including campers, service parts, accessories and repairs for trailers | $100 |
Money lenders | |
Short loan companies and all persons, firms or corporations, except banks or bankers whose business includes or consists of taking, buying or selling assignment of wages or salaries, earned in the future, by any person, firm or corporation, per year | $125 |
Night clubs | |
Amusement centers, or other places where dancing is permitted, or entertainments given whether a charge therefor is made or not. In addition to other licenses applicable and as otherwise provided, per year | $125 |
Where meals are served in connection, see “restaurants” | |
Nurseries | |
Landscapers and the like | $18 |
Office buildings, or others having offices or spaces to rent | |
For each office space, room, reception room or other space, per year | $6 |
Office equipment | |
Sales and equipment | $30 |
Pawn broker (note: this license allows the sale only of property which has been pledged as security for a loan); see “merchants license” and “guns” for sale of other merchandise carried in stock for sale. Also see “coin vending devices” | |
Anyone who lends money on the security of personal property pledged in his or her keeping | $62.50 |
Peddlers (see Chapter 111) | |
Pet shops, aquariums and the like | $30 |
Pin ball machines (see “coin operated machines”) | |
Print shop | $37.50 |
Radio and/or TV repair shop (see “electronics”) | |
Rentals | |
Any rental merchandise or service not otherwise covered | $18 |
Restaurants | |
Cafés, including drive-ins, oyster bars and lunch counters | |
1 to 12 seats | $37.50 |
13 to 40 seats | $50 |
Over 40 seats | $62.50 |
Septic tank | |
Builders | $25 |
Cleaners | $25 |
Sign painters | $30 |
Small engine repairs | $30 |
Storage warehouses | |
Mini-warehouse (0 to 10 units), per unit, per year | $6 |
Mini-warehouse (11 units and above), per year | $62.50 |
Storage warehouses less than 1,200 square feet | $30 |
Storage warehouses above 1,200 square feet | $62.50 |
Skating rinks | |
License required for sale of food. See also “coin operated devices” | |
Stripping shop | $30 |
Taxi cabs | |
Per unit | $18 |
Taxidermist | $18 |
Telephone companies | $250 |
Trailer parks or campgrounds | |
3 to 5 trailer spaces or campsites, per year | $25 |
6 to 15 trailer spaces or campsites, per year | $37.50 |
16 and over trailer spaces or campsites, per year | $62.50 |
Tree and limb removal (see “contractor”) | |
Television | |
Cable TV service | $125 |
Sales, service and repair (see “electronics”) | |
Upholsterers (see “furniture”) | |
Variety store | $62.50 |
Vending machine dealers (coin operated devices and the like) | $62.50 |
Wastewater, sewage collection or transmission systems | $250 |
Each dwelling unit or other structure | $60 |
Well drillers | $25 |
Window and screen repairs | $18 |
Miscellaneous note: any person engaged in a lawful business, occupation or profession wholly or in part within the city where not otherwise provided for in this chapter | $37.50 |
(1998 Code, § 110.14) (Ord. 198, passed 2-10-1987; Ord. 348, passed 12-9-1997)