The following enumerated license taxes shall be paid for the following classifications of businesses, occupations and professions:
License Classification | Tax |
License Classification | Tax |
Abstractors | $105.00 |
Acetylene/electric welding | $84.00 |
Advertisers | $210.00 |
Advertising business | $147.00 |
Alleys, bowling | $354.37 |
Apartment house | $236.25 |
Asphalt or other paving material manufacturer | $1,050.00 |
Auction shop | $275.62 |
Auctioneer | $157.50 |
Auditors/accountants | $105.00 |
Auto and marine transport | $77.70 |
Auto motel/motor court | |
Base | $105.00 |
First 10 units | $73.50 |
Each additional unit | $7.35 |
Auto wrecking service | $105.00 |
Automatic music machine | $157.50 |
Automobile business and RV sales, service | $210.00 |
Bait and tackle shops | $236.25 |
Banks | $590.62 |
Barbershops | $73.50 |
Beauty shops | $73.50 |
Bicycle agency, repair | $42.00 |
Bicycle rental | $52.50 |
Boat builders with yard and sales | $236.25 |
Boats for hire | $21.00 |
Bonds, criminal/bail | $210.00 |
Bookkeeping service | $105.00 |
Bootblack stands | $21.00 |
Bottling works | $236.25 |
Broadcasting, radio or T.V. | $236.25 |
Brokers | $210.00 |
Business schools | $105.00 |
Cabinet makers | $77.70 |
Cafeterias/restaurants | |
Base | $42.00 |
Accommodates 25 persons or less, each person | $3.15 |
Accommodates over 25 persons, each person | $1.57 |
Carnivals | $315.00 |
Cemetery | $354.37 |
Children’s nursery | $52.50 |
Circus | $590.62 |
Citrus fruit shipper | $210.00 |
Cleaning, pressing, dyeing | $157.50 |
Clinical laboratory/research | $210.00 |
Coin machine | $210.00 |
Commercial sewing | $77.70 |
Computer consult/repair/service/sales | $131.25 |
Concrete block plant | $210.00 |
Confectionery store | $84.00 |
Contractors | |
General | $105.00 |
Other and subcontractor | $52.50 |
Communications | $52.00 |
Credit association | $50.00 |
Dairy products | $210.00 |
Dance hall | $393.75 |
Dancing schools | $105.00 |
Deadly weapons sales (gun shop) | $210.00 |
Decorators | $105.00 |
Detective | $105.00 |
Developer | $210.00 |
Dragline and crane companies | $105.00 |
Drugstore | $105.00 |
Electric light and power company | $315.00 |
Electricians and plumbers | $105.00 |
Engine repair (small) | $77.70 |
Engine repair (large) | $131.25 |
Express company | $315.00 |
Exterminators/fertilizers | $157.50 |
Filling station | $157.50 |
Fishery | $77.70 |
Florist shops | $110.00 |
Fortuneteller | $1,050.00 |
Fruit, vegetable stands | $73.50 |
Funeral home | $315.00 |
Furniture store | $147.50 |
Gasoline, oils, grease service | $315.00 |
Gift shop | $52.50 |
Golf | |
Driving ranges | $157.50 |
Miniature | $105.00 |
Heating, air conditioning sales and service | $105.00 |
High-rise or apartment house | |
First 20 units | $236.25 |
For each additional unit | $15.75 |
Hobby shop | $73.50 |
Home improvement/repair | $77.70 |
Hospitals | $420.00 |
Hypnotic therapeutist | $105.00 |
Ice cream parlor | $105.00 |
Ice sales station | $393.75 |
Income tax service | $105.00 |
Insurance adjuster company | $52.50 |
Insurance company or agent | $157.50 |
Iron works | $105.00 |
Irrigation sales and service | $105.00 |
Itinerant vendors | $105.00 |
Jewelry and watch repair | $73.50 |
Junk shops | $393.75 |
Laboratories and research | $131.25 |
Landscape architect | $157.50 |
Laundries | $52.50 |
Lawn/tractor sales and service | $157.50 |
Lawn service | $42.00 |
Manufacturers | $353.85 |
Merchant’s license/adult books and video | $236.25 |
Milk/dairy products | $210.00 |
Mind readers | $656.25 |
Money lenders | $393.75 |
Mower sales and service | $157.50 |
Neon lighting sign manufacturer | $157.50 |
News and magazines shops | $105.00 |
Newspaper | $157.50 |
Newsstand | $73.50 |
Nursery, trees and shrubs | $73.50 |
Nursing home | |
Up to 10 patients | $105.00 |
Each additional patient | $6.30 |
Packing house | $157.50 |
Paint and body shop | $105.00 |
Palmists | $1,050.00 |
Parking lots | $236.25 |
Pawnbrokers | $525.00 |
Pet shop | $73.50 |
Pharmacy | $105.00 |
Photographers | $105.00 |
Piano tuner | $73.50 |
Pipe fitting | $73.50 |
Playground equipment manufacture and sales | $183.75 |
Pony rides | $52.50 |
Pressure cleaning | $77.70 |
Printing | $157.50 |
Professional licenses; e.g., accountants, architects, attorneys, dentists, doctors, engineers, physicians, veterinarians, all other professions | $105.00 |
Public copying or stenographer | $78.75 |
Railroad, steamship, airline company | $492.18 |
Real estate/developers/managers | $210.00 |
Refrigeration, air conditioning repair | $105.00 |
Retail and wholesale sales | $315.00 |
Roof painting | $73.50 |
Roofing and sheet metal | $105.00 |
Rugs/carpet cleaning | $77.70 |
Sawmills | $210.00 |
Septic tank cleaning | $210.00 |
Service stations | $105.00 |
Sewing, dressmaking | $52.50 |
Shooting galleries | $210.00 |
Shows | $236.25 |
Sign painting | $77.70 |
Skating rink | $210.00 |
Soda fountain | $105.00 |
Solicitors | $105.00 |
Sporting goods shop | $105.00 |
Storage (cold) | $210.00 |
Storage | |
Automobile or marine | $210.00 |
Wholesale | $236.25 |
Street paving contractor | $236.25 |
Sundries and food establishments | $77.70 |
Taxicab; auto for hire | $157.50 |
Taxidermist | $105.00 |
Telegraph system | $315.00 |
Telephone answering service | $105.00 |
Telephone companies | $420.00 |
Theaters and movie houses | $236.25 |
Theatrical shows, per week | $393.75 |
Trading post, used merchandise | $236.25 |
Trailer parks or travel trailer parks | |
Base | $105.00 |
First 5 units | $44.10 |
Each additional | $2.10 |
Tree trimming | $73.50 |
U-drive-it car and truck | $236.25 |
Upholstering | $73.50 |
Water conditioning and service | $105.00 |
Well drilling and installation | $105.00 |
Wildlife rehabilitation | $210.00 |
Window cleaners | $52.50 |
All other businesses or occupations not specifically listed in this schedule | $77.70 |
(2000 Code, § 38-39) (Ord. 81-10, passed 8-11-1981; Ord. 2002-17, passed 1-9-2003; Res. 2007-06, passed 6-26-2007) Penalty, see § 110.99
Statutory reference:
Exemptions from licenses, see F.S. §§ 205.063 through 205.193