Business tax receipts shall be issued to cover only one location and only one of the occupations or business classifications hereinafter set out unless permitted hereunder. The amounts assessed as business tax receipts against the various trades, businesses, and professions are hereby fixed as follows.
001-000 | ABSTRACTING/LAND TITLE | |
Each individual, firm, corporation, or company conducting the business of abstracting titles either in part or in whole (Department of Insurance) | $255.27 | |
003-001 | ADVERTISING | |
Agencies, firms, associations, corporations, or other persons distributing circulars, pamphlets, or other advertising matter, except local merchants and theaters advertising in this way their own goods and merchandise, providing such advertising matter shall not be placed in automobiles or thrown on streets, to be handed out to recipients only. Per year | 255.27 | |
003-002 | Agencies, firms, associations, corporations, or other persons selling advertising for radio, television, magazines, newspapers, etc. | 255.27 |
003-003 | Schemes and devices not provided for above | 192.50 |
004-000 | AGENT/AGENCY | 127.63 |
AIRCRAFT | ||
005-000 | Charging compensation for flying passengers | 127.63 |
005-001 | Leasing or rental | 127.63 |
005-002 | Aircraft inspections | 127.63 |
005-500 | ALF (Assisted Living Facility) (AHCA) | $127.63 |
005-600 | ALTERATIONS | 82.95 |
005-601 | Custom sewing and design | 82.95 |
005-602 | Dress maker | 82.95 |
005-603 | Embroidery | 82.95 |
005-604 | Tailor | 82.95 |
006-000 | AMBULANCE SERVICE (HRS) | |
Basic life support service (BLS) | ||
Advance life support service (ALS) | 127.63 | |
007-000 | AMUSEMENT PARLORS | |
Permanent location in a building or a portion of a building. Any person possessing twenty or more coin-operated automatic games or devices for use in his business which are not amusement games or machines exempted in F.S. § 849.161 shall be held to be operating an amusement parlor and shall, in addition to the business tax receipt set forth herein pay a business tax receipt of $30.39 per coin-operated automatic game or device located at a single business location | 255.27 | |
007-001 | ADULT ARCADE AMUSEMENT CENTERS | |
Permanent location in a building or a portion of a building with fifty or more amusement games or machines exempted in F.S. § 849.161 and regulated in § 115.21 of this Code. In addition to the business tax receipt set forth herein, a business tax receipt of $34.73 per coin-operated amusement game or machine located at a single business location shall be paid | 364.65 | |
008-000 | ANIMAL BOARDING SERVICE | 95.72 |
008-001 | ANIMAL GROOMING SERVICE | 95.72 |
008-002 | ANIMAL OBEDIENCE TRAINING | 127.63 |
008-400 | ANSWERING SERVICE | 127.63 |
APARTMENTS, HOTELS, MOTELS, ROOMING/BOARDING HOUSES (See HOTELS) | ||
008-500 | APPRAISERS (furniture, antiques, jewelry, etc., excluding real estate) | 127.63 |
009-000 | ARMORED CAR SERVICE | 114.87 |
010-000 | ART GRAPHICS DESIGN | $127.63 |
011-000 | ARTIST | 127.63 |
012-000 | ASSEMBLY | 127.63 |
013-000 | AUCTION HOUSE | |
Conducting sales from established place of business (DBPR). | 2,105.87 | |
014-001 | AUTOMATIC COIN-OPERATED GAMES AND DEVICES | |
For each machine or apparatus | 102.10 | |
In the event 20 or more machines are located at a single location, the tax as set forth in Amusement Parlors shall apply and this tax shall not be applicable. | ||
014-002 | Distributor | 510.51 |
AUTOMATIC COIN-OPERATED JUKE BOX | ||
Operated by records, tapes, or CDs for profit | ||
015-001 | Each machine | 33.19 |
015-002 | Each machine with video | 53.61 |
015-003 | Distributor or master license | 255.27 |
AUTOMATIC VENDING AND/OR COIN-OPERATED TRADE MACHINES | ||
Every person selling, leasing, renting, distributing, operating, or placing for operation any machine as described below. | ||
Merchandise vending machines. Automatic trade machines, where the only incentive to operate the same is to produce or receive merchandise of the reasonable value or cost of operating same, such as gum, peanuts, candy, ice, coffee, tea, milk, soft drinks from bottles or paper cups (except under F.S. § 205.064 (1993) as currently enacted or as amended from time to time, and other vending machines exempt under other state laws); also this tax is not applicable to those machines specifically defined elsewhere in the business tax receipt schedule. | ||
Independent Vending Mechanism/Slot for | ||
016-005 | $.01 to $.25 only, each | 12.77 |
016-006 | $.26 or over, each | 31.91 |
016-004 | Distributor business tax receipt | 165.93 |
AUTOMOBILE DEALERS | ||
Includes all motor vehicles, trucks, and motorcycles. | ||
Separate business tax receipt for each classification. | ||
017-001 | Outside display lot | $255.27 |
017-002 | Auto dealer (no outside display) | 255.27 |
017-003 | Truck dealer | 255.27 |
017-004 | Motorcycle, moped, scooter dealer | 255.27 |
(Any road vehicle needing tag and title must be licensed by Department of Motor Vehicle - DMV) | ||
BAKERY, WHOLESALE OR RETAIL | ||
018-000 | (DACS requirement) | 114.87 |
018-500 | BARTER/TRADE | 127.63 |
019-000 | BILLING SERVICE | 127.63 |
019-100 | BINDERY | 127.63 |
020-001 | BINGO | 255.27 |
020-002 | BINGO HALL (HALL OWNER) | 95.72 |
021-000 | BIOMEDICAL WASTE COMPANY (DBPR) | 191.45 |
022-000 | BLACKSMITH SHOPS | |
Not pertaining to automobiles | 127.63 | |
023-000 | BLIMP BASE | 127.63 |
023-200 | BLOOD BANK | 127.63 |
023-500 | BLUEPRINT | 127.63 |
BOARDING AND ROOMING HOUSES (See HOTELS, APARTMENTS, ROOMING OR LODGING HOUSES AND MOTEL) | ||
024-000 | BOAT AND SHIPYARDS | 319.07 |
025-000 | BOAT STORAGE | 191.45 |
026-000 | BOAT MARINA - LIVE ABOARD | 236.11 |
027-000 | BOATS RENTALS OR FOR HIRE | $159.54 |
027-001 | Fishing, cruising, charter boats, sightseeing | 159.54 |
027-002 | Dive boats | 159.54 |
027-003 | Wave runners, jet skis | 159.54 |
027-004 | Parasailing | 159.54 |
027-005 | Gambling or dinner cruises | 255.27 |
BONDSMEN | ||
028-001 | Professional (cash) | 542.42 |
028-002 | Professional (surety) | 178.68 |
(Department of Insurance requirements) | ||
028-500 | BOOKKEEPER | 134.01 |
029-000 | BOTTLE CLUB (State License Alcohol & Tobacco) | 127.63 |
030-000 | BOWLING ALLEYS | |
Each alley | 31.91 | |
BROKERS OR BROKERAGE | ||
031-001 | Aircraft | 127.63 |
031-013 | Boat (under 32 feet) | 127.63 |
031-002 | * Commodity (NFA) | 191.45 |
031-014 | Food | 127.63 |
031-016 | Hardware broker | 127.63 |
031-003 | Lumber | 127.63 |
031-004 | Metal | 127.63 |
031-006 | Printing | 127.63 |
031-007 | * Produce broker | 153.16 |
031-008 | * Produce broker (Pompano Beach Farmers Market) | 102.10 |
031-011 | * Stock, bonds, securities | 382.88 |
031-012 | Stone/gem broker | 127.63 |
031-017 | Trucking broker | 127.63 |
031-015 | All other | 127.63 |
Note *: Requires a state or federal document prior to issuance of business tax receipt. | ||
032-000 | BUSINESS COLLEGES | 178.68 |
033-000 | BUS COMPANIES | |
Intrastate only | 127.63 | |
034-000 | CABINETMAKERS*, REFINISHERS OR WOODWORKERS | 127.63 |
Note*: Installer needs certificate of competency or state license. | ||
134-100 | CABLE TV COMPANY | $127.63 |
035-000 | CAR WASH | |
Commercial | 127.63 | |
036-000 | CARNIVALS | |
Including side shows incident thereto. | ||
Per week or fraction thereof | 638.14 | |
037-000 | CARPET AND RUG CLEANING COMPANIES | 127.63 |
037-500 | CASINO SLOT MACHINE FACILITIES | |
In addition to the business tax receipt set forth herein, a business tax receipt of $52.50 per casino slot machine shall be paid. | 289.38 | |
All business tax receipts due under this section shall be payable prior to the commencement of any slot machine operations at a licensed pari-mutuel facility. | ||
038-000 | CATERER | |
State hotel/restaurant license required or DACS | 95.72 | |
039-500 | CHEF | 127.63 |
CIRCUSES | ||
Under one tent where one admission is charged | ||
040-001 | First day | 382.88 |
040-002 | Each succeeding day | 255.27 |
040-100 | CLUB/MEMBERSHIP | 127.63 |
040-200 | CLUB/SOCIAL | 127.63 |
COIN-OPERATED SERVICE MACHINES | ||
Not for amusement or merchandise vending nor applicable to those machines owned and operated by co-operative associations or condominiums. | ||
042-001 | Distributor (a person, firm, or corporation owning and distributing three or more service machines) | 127.63 |
042-002 | Each machine | 11.49 |
041-000 | COFFEE SERVICE | 127.63 |
COLD STORAGE AND PRECOOLING (DACS) | ||
043-000 | To include precooling of railroad cars | 159.54 |
COLLECTION AND CLAIM AGENCIES (Financial Services State) | ||
044-000 | Other than lawyers | $255.27 |
045-000 | COMMISSARY - HOTEL/RESTAURANT | 127.63 |
045-500 | COMPANION SERVICE | 127.63 |
046-000 | COMPUTER DEVELOPMENT DESIGN | 127.63 |
047-000 | COMPUTER SERVICE | 127.63 |
047-001 | COMPUTER SOFTWARE DEVELOPMENT | 127.63 |
047-002 | COMPUTER WEB DESIGN | 127.63 |
047-003 | COMPUTER WEB HOSTING | 127.63 |
048-000 | CONCRETE MIXER TRUCKS | 2.97 |
049-000 | CONSULTANT | 159.54 |
CONTRACTORS | ||
050-001 | General Contractor (GC Class A) | 261.64 |
050-002 | Building Contractor (BC Class B) | 261.64 |
050-003 | Residential Contractor (RC Class C) | 261.64 |
050-004 | Engineering Construction (1A - 4C) | 197.82 |
GENERAL ENGINEERED CONSTRUCTION BUILDER | ||
Covers all specialty categories listed below. Requires ten years’ experience. | ||
SPECIALTY ENGINEERED CONSTRUCTION BUILDER | ||
Requires four years’ experience, except 3D-sealcoating, which requires one year experience. | ||
Category I - Specialty engineered utility and drainage builders: | ||
(Category 1A covers Category 1B, all other categories are separate). | ||
1A Primary pipelines (water, sewer, and drainage). | ||
1B Secondary pipelines (water, sewer, and drainage incidental to parking lots). | ||
1C Plant construction (water treatment, sewage treatment, industrial complexes, pump and lift stations, and incinerators). | ||
1D Fuel transmission and distribution lines. | ||
1E Underground and aerial utility transmission and distribution lines. | ||
1F Feeder distribution interface (FDI telephone boxes) installer. | ||
1G Cable television (for prewiring buildings, apply at Electrical Board). | ||
1H Jack and bore installer. | ||
1I Irrigational system builder (irrigational piping systems). | ||
Category 2 - Specialty engineered structural builders: | ||
(Category 2A covers all other Category 2 specialties. All other categories are separate). | ||
2A Heavy marine (harbor facilities, docks, shipyards, bulkheads, retaining walls, seawalls, dams and locks). | ||
2B Bridges, overpasses, underpasses. | ||
2C Tunnels. | ||
2D Light marine (seawalls, retaining walls, davits, boat lifts, and small docks). | ||
2E Pile driving. | ||
Category 3 - Specialty engineered paving builders: | ||
(Category 3A covers all other Category 3 specialties. Category 3B covers all other Category 3 specialties listed below 3B, however, it does not cover 3A. All other categories are separate). | ||
3A Major roads (asphalt and concrete paving for interstate, primary, secondary, and arterial roadways and airports and work incidental thereto). | ||
3B Minor roads (asphalt and concrete paving for subdivision facilities and work incidental thereto). | ||
3C Concrete driveways, curbs, gutters, and sidewalks. | ||
3D Sealcoating (incidental striping, pavement markings, and signage). | ||
3E Surfacing (tennis courts, bike paths, driveways, parking lots with drainage incidental thereto being limited to soakage pits/drywells). | ||
3F Striping, pavement markings, and signage of major and minor roadways (striping, pavement markings, and signage). | ||
3G Interlocking brick pavers. | ||
Category 4 - Specialty engineered earthwork builders: | ||
(All separate categories). | ||
4A Excavating (canals, lakes, and levees). | ||
4B Clearing and grading. | ||
4C Dredging (canals, lakes, and waterways). | ||
050-005 | Air conditioning contractor (Class A or B) | $134.01 |
050-077 | Air duct cleaning | 134.01 |
050-006 | Boiler and piping | 134.01 |
050-007 | Control vac system | 134.01 |
050-008 | Insulation | 134.01 |
050-009 | Mechanical (to include duct cleaning) | 134.01 |
050-010 | Pneumatic control | 134.01 |
050-011 | Refrigeration (A or B) | 134.01 |
050-012 | Sheet metal | 134.01 |
050-013 | Transport assembly | 134.01 |
050-014 | Warm air heating | 134.01 |
050-015 | Electrical contractor (CME) | 134.01 |
050-016 | Burglar alarm contractor II | 134.01 |
050-017 | Cable TV (CATV) | 134.01 |
050-018 | Electrical sign master (CESM) | 134.01 |
050-019 | Fire alarm contractor I | 134.01 |
050-020 | Lighting protection system | 134.01 |
050-021 | Low voltage | 134.01 |
050-022 | Radio/TV communications (CCTV) | 134.01 |
050-023 | Sound communications (CCEC) | 134.01 |
050-024 | Plumbing contractor | 134.01 |
050-025 | Gas tank/pump installer (CGTP) | 134.01 |
050-026 | Lawn sprinklers (CLS) | 134.01 |
050-027 | Natural gas fitter (CNGF) | 134.01 |
050-028 | Septic tanks (CST) | 134.01 |
050-029 | Sewer drain cleaners (MP) | 134.01 |
050-030 | Solar heating system (C) | 134.01 |
050-031 | Water conditioning (CWC) | 134.01 |
Specialty building contractor | ||
050-032 | Acoustic ceiling (A) | 134.01 |
050-033 | Aluminum (AL) | 134.01 |
050-034 | Asbestos (CJC-State) | 134.01 |
050-035 | Awning erection/tent (AE) | 134.01 |
050-036 | Cabinet installation (C) | 134.01 |
050-037 | Concrete placing/finish/pumping (CP) | 134.01 |
050-038 | Demolition (non-expensive) (D) | 134.01 |
050-039 | Dry wall/lathing (DL) | 134.01 |
050-040 | Elevator (E) | 134.01 |
050-041 | Fence erection (F) | 134.01 |
050-042 | Finish trim carpentry (FC) | 134.01 |
050-043 | Fire sprinkler system | |
State Fire Marshal | $134.01 | |
050-044 | Flooring (FL) | 134.01 |
050-045 | Garage door (GD) | 134.01 |
050-046 | Glazing (state or county) | 134.01 |
050-047 | Gunite (soil stable) (GU) | 134.01 |
050-048 | Insulation (I) | 134.01 |
050-049 | Liquefied petroleum gas (LPG) | 134.01 |
050-050 | Masonry (M) | 134.01 |
050-051 | Miscellaneous metal | |
Includes downspouts and gutters (MM) | 134.01 | |
050-052 | Painting (interior/exterior) (P) | 134.01 |
050-053 | Painting - Unlimited (PU) | 134.01 |
050-054 | Plastering/stucco (PS) | 134.01 |
050-055 | Pollutant storage system (PCC) - state | 134.01 |
050-056 | Pool contractor | 134.01 |
Commercial pool/spa contractor (CPC) | ||
Residential pool/spa contractor | ||
Swimming pool/spa servicing contractor (SP) (PM) | ||
(All three of the above categories shall have proof of certificate from National Spa and Pool Institute as a certified pool operator.) | ||
050-057 | Roof decks (RD) | 134.01 |
050-058 | Roof painting and cleaning (RP) | 134.01 |
050-059 | Roofing (R) | 134.01 |
050-060 | Rough carpentry/framework (RC) | 134.01 |
050-061 | Sandblasting (S) | 134.01 |
050-062 | Screen enclosures (SC) | 134.01 |
050-063 | Sign erection (non-elec.) (SE) | 134.01 |
050-071 | Specialty builder-various (SV) | 134.01 |
050-064 | Steel reinforcing and iron (SR) | 134.01 |
050-065 | Structural steel (SS) | 134.01 |
050-066 | Terrazzo (T) | 134.01 |
050-067 | Tile and marble (TM) | 134.01 |
050-076 | Tree trimming | 134.01 |
050-068 | Waterproofing (W) | 134.01 |
050-069 | Well drilling (S. Fl. Water Mgt.) | 134.01 |
050-070 | * All others | 134.01 |
Note *: Trade contractors who hold a Broward County Certificate of Competency or state certification listed above. | ||
Non-Comp Contractors | ||
051-001 | Carpet installation | 134.01 |
051-019 | Construction clean-up | 134.01 |
051-002 | Dir infusion/chlor gas (only) | 134.01 |
Inspection service (see HOME INSPECTION SERVICE) | ||
051-004 | Kitchen appliance installation (residential) | $134.01 |
051-005 | Landscape contractor | 134.01 |
051-017 | Landscape design | 134.01 |
051-020 | Mold/remediation | 134.01 |
051-018 | Powder coating | 134.01 |
051-006 | Pressure clean/no painting | 134.01 |
051-021 | Satellite dish installation (18 in. or less) | 134.01 |
051-007 | Screen repair | 134.01 |
051-008 | Shelving installation (non-wood) | 134.01 |
051-023 | Shutter service (no installation) | 134.01 |
051-009 | Sod contractor | 134.01 |
051-010 | Sprinkler maintenance | 134.01 |
051-022 | Stump grinding removal | 134.01 |
051-011 | Trash removal | 134.01 |
051-013 | Wallpaper contractor | 134.01 |
051-014 | Welding | 134.01 |
051-015 | Window treatment (including tinting) | 134.01 |
051-016 | * All others | 134.01 |
Note *: Non-Comp contractors not specifically listed. | ||
053-000 | COPPERSMITHS | 127.63 |
055-000 | COURT REPORTING | 127.63 |
055-100 | CRATING OR SHIPPING | 127.63 |
055-101 | CRATE MAKING | 127.63 |
055-200 | CREMATORY SERVICE | 127.63 |
DANCE HALL | ||
055-300 | Permit review (non-refundable) | 510.51 |
055-301 | Permit issuance | 127.63 |
055-302 | Adult/juvenile (municipal tax receipt only) | 127.63 |
City requirements - § 115.20 | ||
DANCE SCHOOL (DACS) | ||
056-001 | Adult/children | 114.87 |
DAYCARE | ||
057-001 | Adult (agency for health care administration) | 63.82 |
057-002 | Children (HRS/DCF) | 55.13 |
057-100 | DELIVERY, MESSENGER, COURIER | 127.63 |
057-200 | DESIGNER | $127.63 |
058-000 | DETAILING | |
Auto, truck, boat, aircraft, and the like. | 127.63 | |
059-000 | DISC JOCKEY | 127.63 |
060-000 | DISTRIBUTOR | 127.63 |
061-000 | DRAFTING | |
Engineering, design | 127.63 | |
062-001 | DRY CLEANING DROP-OFF SITE | 127.63 |
062-000 | DRY CLEANING/LAUNDRY ESTABLISHMENT | 178.68 |
062-002 | Laundromat only | 178.68 |
063-000 | ELECTRIC LIGHT AND POWER COMPANIES | 638.14 |
064-000 | EMPLOYMENT PLACEMENT STAFFING AGENCY | 127.63 |
065-000 | ENGRAVING | |
By tool device | 95.72 | |
065-100 | ENTERTAINER/FREELANCE | 127.63 |
065-500 | ENTERTAINMENT | 382.88 |
066-000 | ESCORT/DATING SERVICE (Out call only) | 127.63 |
066-001 | Independent escort | 121.55 |
066-200 | ETCHING | 127.63 |
067-000 | EXPRESS COMPANIES | |
On intrastate business only | 191.45 | |
068-000 | FABRICATION | 127.63 |
069-000 | FERTILIZER | |
Manufacture or mixing plant | $223.36 | |
FINANCE COMPANIES | ||
070-001 | Liquidating accounts whether purchased or not | 287.15 |
070-002 | Personal finance companies | 287.15 |
070-005 | Mortgage broker | 255.27 |
070-003 | Mortgage loan company (lending money other than own and charging fee in connection therewith) | 255.27 |
070-004 | Money lenders (except banks or bankers) | 478.61 |
070-006 | Correspondent lender | 255.27 |
FINANCIAL INSTITUTIONS OR COMPANIES | ||
Department of Financial Services | ||
071-001 | Banks and trust companies (state or national) | 510.51 |
071-002 | Building and loan association (state or national) | 510.51 |
071-003 | Automatic teller machines (not at bank locations) (ATM) | 255.27 |
071-004 | Retail installment sales (in-house finance) | 287.15 |
071-005 | Home improvement financing | 287.15 |
071-006 | Check cashing | 127.63 |
071-007 | Money exchange (foreign currency) | 127.63 |
071-011 | Money exchange (ancillary use) | 31.91 |
071-008 | Money orders | 127.63 |
071-012 | Money orders (ancillary use) | 31.91 |
071-009 | Money transmitting/wiring | 127.63 |
071-010 | Payday advance | 127.63 |
072-000 | FINANCIAL PLANNER (exclude insurance agent) | 127.63 |
072-100 | FIREARMS DEALER (ATF) | 182.33 |
073-000 | FLOOR POLISHING/BUFFING/CLEANING | 127.63 |
074-000 | FLORISTS (DACS) | |
Retail business tax receipt required for accessories | 102.10 | |
075-000 | FOOD PROCESSING (DACS) | 127.63 |
075-500 | FORTUNE-TELLING AND KINDRED TRADES | 191.45 |
City requirements: § 115.01 | ||
075-600 | FRAMING ARTWORK/PHOTOS | 127.63 |
076-000 | GARBAGE DISPOSAL FACILITY | 638.14 |
GAS COMPANIES | ||
077-001 | Distributing and selling gas through pipe lines | $638.14 |
077-002 | Sell/dispense LP gas/604 | 127.63 |
(Department of Insurance) | ||
(Merchant’s business tax receipt required in addition if equipment is sold). | ||
078-000 | GASOLINE/OIL WHOLESALE | 287.15 |
079-000 | GASOLINE, SERVICE STATIONS | |
Number of grades per nozzle, per pump | 12.77 | |
GOLF COURSES AND DRIVING RANGES | ||
081-001 | Golf course | 382.88 |
081-002 | Driving range | 127.63 |
081-500 | GRINDING SERVICE | 127.63 |
082-000 | HALLS FOR HIRE | 102.10 |
082-500 | HAULING SERVICE (excluding moving) | 127.63 |
083-000 | HEALTH STUDIO (DACS) | 178.68 |
083-100 | HEAT TREATING SERVICE | 127.63 |
084-000 | HOLDING COMPANIES | 255.27 |
For the purpose of taxation under this chapter, a
HOLDINGCOMPANY is defined as a controlling company
having subsidiaries and confining its activities primarily to their management. | ||
085-000 | HOME INSPECTION SERVICE | 127.63 |
HORSE RACING | ||
087-001 | Harness racing | |
per day | 6.38 | |
087-002 | Quarter horse racing | |
per day | 3.83 | |
087-003 | Simulcast events | |
per day | 6.38 | |
087-044 | Stable | 127.63 |
088-000 | HOSPITALS AND SANITARIUMS (HRS) | 446.70 |
089-000 | HOSPITALS FOR ANIMALS (DBPR) | 159.54 |
HOTELS, MOTELS, APARTMENTS, ROOMING/BOARDING HOUSES | ||
Division of Hotels and Restaurant requirements | ||
090-001 | Apartments - five units or more per apartment | $8.95 |
090-002 | Hotel/motel with cooking facility - per unit | 8.95 |
090-003 | Hotel/motel without cooking facility - per unit | 6.38 |
090-004 | Rooming/boarding house per unit | 6.38 |
090-005 | Conference/meeting rooms for hire | 191.45 |
090-100 | HYPNOTHERAPIST | 134.01 |
091-000 | ICE CREAM PARLOR (DACS) | 121.25 |
092-000 | ICE MANUFACTURING OR STORAGE | 382.88 |
092-500 | IMMIGRATION SERVICES | 159.54 |
093-000 | IMPORT/EXPORT | 127.63 |
No road vehicles included without state DMV license (whole or in parts) | ||
INSTRUCTOR | ||
094-001 | Bartending | 127.63 |
094-016 | Cooking | 127.63 |
094-002 | Driving (DMV) | 127.63 |
094-017 | Education | 127.63 |
094-003 | Exercise (DACS) | 127.63 |
094-004 | Flying (FAA) | 127.63 |
094-005 | Golf | 127.63 |
094-006 | Gymnastic (DACS) | 127.63 |
094-007 | Industrial training | 127.63 |
094-018 | Language | 127.63 |
094-008 | Locksmith | 127.63 |
094-009 | Martial arts | 127.63 |
094-019 | Riding | 127.63 |
094-010 | Scuba (certification) | 127.63 |
094-011 | Stained glass | 127.63 |
094-020 | Swimming | 127.63 |
094-012 | Technical | 127.63 |
094-013 | Tennis | 127.63 |
094-015 | Vocational | 127.63 |
094-014 | All other | 127.63 |
095-000 | INSURANCE AGENT (Department of Financial Services) | 121.55 |
INSURANCE | ||
096-001 | Each company | 114.87 |
However, companies writing more than one kind or class of insurance shall pay $114.87 for each class thereof. For the purposes of this chapter, the various kinds or classes of insurance are hereby defined to be as follows. Casualty and liability, fire, industrial and funeral benefits, and life. In the event there shall be more than one local agent representing an insurance company in the selling of any one of the above kinds or classes of insurance, then the sum of $114.87 shall be paid on account of each separate agency. | ||
For the purpose of taxation under this chapter, insurance companies are classified and defined as follows. | ||
(1) Casualty and liability insurance companies, including bonding companies, writing accident and health insurance only, on annual, semi-annual or quarterly premium paying basis; bonds, including fidelity, court, contract, and surety bonds and financial guarantee, title insurance or guarantees; burglary insurance, including residence, bank, stocks, bonds, and securities, safe burglary and holdup and messenger robbery; liability insurance, including employers, public and automobile liability insurance and automobile liability for personal injury, property damage, and collision; plate glass insurance; or workers’ collective insurance issued to employers of labor. | ||
(2) Fire insurance companies, writing policies of insurance against hazards of fire, tornado, and windstorms, use and occupancy, profits, rents, leaseholds, insurrection, riot and civil commotion, sprinkler leakage, rain, fire, theft, automobile collision, stranding, or sinking. | ||
(3) Industrial companies (including funeral benefit associations or companies), writing life or accident and health insurance and funeral benefits on a weekly, bimonthly premium basis. | ||
(4) Life insurance companies, writing life insurance with or without disability clauses or accident and health features as a part of the policy contract upon an annual, semi-annual, quarter-annual premium paying basis. | ||
In addition to the tax of $114.87 per company, the following amounts shall be paid. | ||
096-002 | Adjuster (Department of Financial Services) | $51.06 |
096-003 | Rate maker or rate agent, traveling (Department of Financial Services) | 51.06 |
096-004 | Solicitors, not a member of the firm or not an officer of an agency (Department of Financial Services) | 38.29 |
096-005 | Solicitors, not operating out of or working for insurance agency located in city (Department of Financial Services) | 38.29 |
WARRANTIES (Needs insurance agent state license/certification) | ||
096-006 | Home warranty #1031 | 127.63 |
096-007 | Appliances #1032 | 127.63 |
096-008 | Auto/motor vehicle #1033 | 127.63 |
097-000 | INTERIOR DECORATORS | 127.63 |
INTERIOR DESIGN (See PROFESSIONAL) | ||
097-501 | INTERNET ACCESS MACHINE | 134.01 |
097-502 | INTERNET CYBER CAFÉ | 134.01 |
097-400 | INTERNET SALES | 191.45 |
097-500 | INTERNET SERVICES | 191.45 |
097-600 | INVENTOR | $127.63 |
098-000 | JANITORIAL/WINDOW CLEANING | 102.10 |
099-000 | JEWELRY, CLOCK AND WATCH REPAIRS | 82.95 |
100-000 | JEWELRY DEALERS | |
Who buy and sell old gold and silver and other precious metals or offering to buy and sell; permanent records of all purchases and sales, including dates, description of property purchased and sold, names and addresses of persons purchasing or buying required. | 255.27 | |
101-000 | JUNK DEALERS, LOCAL | |
All junk dealers shall keep a permanent record of purchases and sales including dates, description of property purchased and sold, names and addresses of the persons purchasing from or selling to them. Business tax receipt required whether sale or purchase, or both, or solicitations are made. | 255.27 | |
102-000 | KEROSENE, FUEL OIL AND WHITE GASOLINE DEALERS | |
From trucks. All kerosene, fuel oil, and white gasoline dealers shall keep a permanent record of purchases and sales including dates, description of property purchased and sold, names and addresses of the persons purchasing from or selling to them. Business tax receipts are required whether sale or purchase, or both, or solicitations are made. | 127.63 | |
103-000 | KIDDIE RIDES | |
Per machine. | 38.29 | |
103-100 | LAMINATION SERVICE | 127.63 |
104-000 | LAND DEVELOPMENT | |
General contractor or real estate agent | ||
Business tax receipt separate | 127.63 | |
105-001 | LAWN MAINTENANCE | 63.82 |
105-002 | Each additional vehicle or truck | 12.77 |
105-500 | LIVE BAIT (Salt water and fresh water products license required) | 63.82 |
105-600 | LOAN PROCESSOR (Paperwork only) | 144.70 |
106-000 | LOCKSMITHS AND KEYSMITHS | 127.63 |
107-000 | LONG DISTANCE CALL ROOM/TELEPHONE USE WITH CARDS | 127.63 |
108-000 | MACHINE SHOPS | |
Not working on automobile | $127.63 | |
109-000 | MAIL ORDER ESTABLISHMENT OR OFFICE | |
Inventory requires an additional merchant’s business tax receipt | 127.63 | |
MANUFACTURE AND MANUFACTURING | ||
Each plant | ||
110-001 | Employing 1 to 5 persons | 89.34 |
110-002 | Employing 6 to 10 persons | 108.49 |
110-003 | Employing over 10 persons | 191.45 |
Employing includes owners/operators | ||
MARKETS (DACS) | ||
May need additional retail business tax receipt. | ||
111-000 | Meat | 89.34 |
111-001 | Poultry | 89.34 |
111-002 | Seafood | 89.34 |
114-000 | MEMBERSHIP CLUB | 127.63 |
MERCHANTS | ||
Storekeepers and dealers in goods, wares, and merchandise, other than those specifically classified, pay tax on basis of peak period of stock. | ||
Retail - stock: | ||
115-001 | Up to $1,000.00 in value | 57.42 |
115-002 | $1,000.01 to $3,000.00 | 76.58 |
115-003 | $3,000.01 to $10,000.00 | 89.34 |
115-004 | $10,000.01 to $20,000.00 | 121.25 |
115-005 | $20,000.01 to $50,000.00 | 172.29 |
115-006 | $50,000.01 to 250,000.00 | 331.83 |
115-007 | Over $250,000.00 | 638.14 |
Wholesale - stock: | ||
116-001 | Up to $1,000.00 in value | 51.06 |
116-002 | $1,000.01 to $2,000.00 | 76.58 |
116-003 | $2,000.01 to $10,000.00 | 172.29 |
116-004 | $10,000.01 to $20,000.00 | 223.36 |
116-005 | $20,000.01 to $50,000.00 | 331.83 |
116-006 | $50,000.01 to $100,000.00 | 440.32 |
116-007 | Over $100,000.00 | 510.51 |
117-000 | MIDGET PICTURE MACHINES | |
Installing, maintaining, and operating coin-operated midget picture machines | $797.67 | |
118-000 | MINIATURE GOLF | 127.63 |
118-100 | MOBILE HOME DEALER (DMV required) | 255.27 |
119-000 | MOVING AGENT | |
Broward County Code of Ordinances (DACS) | 127.63 | |
120-000 | MOVING AGENT WITH STORAGE | |
Broward County Code of Ordinances (DACS) | 255.27 | |
MOVING PICTURE OR OTHER THEATERS | ||
121-001 | Under 500 seat | 255.27 |
121-002 | 500 seats, not over 1,000 | 382.88 |
121-003 | 1,000 seats or over | 446.70 |
121-004 | Drive-in theaters | 478.61 |
NEWSPAPER PUBLISHER | ||
122-001 | Daily | 255.27 |
122-002 | Weekly or month | 127.63 |
123-500 | 900 SERVICE | 127.63 |
123-700 | NON-PROFIT/EXEMPT (proof of non-profit status) | 0.00 |
123-800 | NURSING HOME (ACHA) | 127.63 |
OFFICE | ||
124-001 | Administrative | 127.63 |
124-013 | Auctioneer | 127.63 |
124-018 | Call center | 127.63 |
124-002 | Corporate | 127.63 |
124-014 | Developer | 127.63 |
124-003 | Lab | 127.63 |
124-004 | Leasing | 127.63 |
124-005 | Limo | 127.63 |
124-006 | Marketing | 127.63 |
124-016 | Modeling and dancing (call out only) | 127.63 |
124-019 | Project manager | 127.63 |
124-007 | Regional | 127.63 |
124-008 | Rental/desk space (no mail box suite) | 127.63 |
124-017 | Research | $127.63 |
124-010 | Sales | 127.63 |
124-011 | Tenant rental office (on-site) | 127.63 |
124-012 | Other | 127.63 |
PACKING HOUSE (DACS) | ||
125-001 | Citrus fruits | 102.10 |
125-002 | Salted or smoked meats or fish | 102.10 |
125-003 | Vegetables | 102.10 |
125-500 | PARALEGAL (Certification required) | 127.63 |
PARCEL DELIVERY SERVICE | ||
126-000 | UPS, FED-X, etc. | 127.63 |
PARKING LOTS - COMMERCIAL | ||
127-001 | 1 - 25 cars | 61.99 |
127-002 | Over 25 cars | 127.63 |
128-000 | PARTY PLANNER | 127.63 |
128-500 | PAWNBROKER (DACS) | 1,072.08 |
128-600 | PERMIT EXPEDITOR | 127.63 |
128-700 | PERSONAL INVESTMENTS | 127.63 |
129-000 | PEST CONTROL (DACS) | |
Power spray, household, commercial | 191.45 | |
130-000 | PHOTOGRAPHERS | |
Commercial, video, mobile, passport, or studio | 127.63 | |
131-000 | PHOTO LAB | 127.63 |
132-000 | PHOTO SERVICE | 127.63 |
133-000 | PIANO TUNERS | 37.93 |
134-000 | PLANT NURSERY (DACS) | |
Merchant’s business tax receipt required for accessories | 159.54 | |
134-500 | PLATING/ANODIZING | 127.63 |
135-000 | POLYGRAPH | 127.63 |
136-000 | POOL AND BILLIARD TABLES, FOOZ BALL, AIR HOCKEY | |
For profit, each | $38.29 | |
137-000 | PRINTING | |
Commercial, lithograph, bookmaking, embossing and laser photo plotting | 127.63 | |
PRIVATE INVESTIGATOR (state license) | ||
138-000 | Class A/Agency | 178.68 |
138-001 | Class C | 89.34 |
139-000 | PRIVATE MAIL BOXES | 127.63 |
141-000 | PRODUCE MERCHANTS (DACS) | |
Selling at retail or wholesale | 178.68 | |
142-000 | PRODUCTION STUDIO/RECORDING STUDIO | |
TV, video, audio | 127.63 | |
143-000 | PROFESSIONAL OFFICE | 127.63 |
Each person or business that is taxed separately from a state agency, holding a current DBPR license, Florida Bar card, Certified Public Accountant certificate or other, must acquire a business tax receipt per classification. | ||
In the event that the professional is a bonafide employee of the business, the business shall pay $127.63 for the professional office plus $134.01 per professional. There must be a separate application submitted for each professional. | ||
143-001 | Accountant, auditor, or CPA (state license) | 134.01 |
143-002 | Acupuncture (ACHA) | 134.01 |
143-003 | Anesthesiologist (ACHA) | 134.01 |
143-004 | Architect (including landscape) (DBPR) | 134.01 |
143-005 | Attorney (Florida Bar) | 134.01 |
143-006 | Audiologist (ACHA) | 134.01 |
143-067 | Barber (independent) (DBPR) | 134.01 |
Barber shop (DBPR) | ||
143-007 | 1 - 3 operators | 95.72 |
143-008 | 4 or more operators | 185.05 |
Beauty shop/Cosmetology salon (DBPR) | ||
143-009 | 1 - 3 operators | 95.72 |
143-010 | 4 or more operators | 185.05 |
143-051 | Boat captain (Coast Guard) | 134.01 |
143-011 | Chiropractor (ACHA) | 134.01 |
143-065 | Chiropractor assistant (ACHA) | 134.01 |
143-012 | Colon irrigationist (ACHA) | $134.01 |
143-013 | Cosmetologist (independent) (DBPR) | 134.01 |
143-014 | Cosmetology school (DBPR) | 134.01 |
143-015 | Dental lab (ACHA) | 134.01 |
143-016 | Dental hygienist (ACHA) | 134.01 |
143-017 | Dentist (ACHA) | 134.01 |
143-018 | Dietitian (ACHA) | 134.01 |
143-052 | Diver (PADI, ADA) | 134.01 |
143-019 | Employee leasing (DBPR) | 134.01 |
Engineer (DBPR) | ||
143-020 | Professional, civil, electrical | 134.01 |
143-021 | Electrologist (ACHA) | 134.01 |
143-022 | Funeral home director/embalmers (DBPR) | 134.01 |
143-023 | Hearing aid specialist (ACHA) | 134.01 |
143-024 | Home health care (ACHA) | 134.01 |
143-066 | Interior design (DBPR) | 134.01 |
Lab technician | ||
143-025 | (Dental/medical) (ACHA) | 134.01 |
143-063 | Landscape architect (DBPR) | 134.01 |
143-026 | Marriage/family therapist (ACHA) | 134.01 |
143-053 | Massage salon (ACHA) | 134.01 |
143-054 | Massage therapist (ACHA) | 134.01 |
143-027 | Medical lab (ACHA) | 134.01 |
143-028 | Mental health counselor (ACHA) | 134.01 |
143-055 | Midwife (ACHA) | 134.01 |
143-029 | Nail salon (DBPR) | 134.01 |
143-030 | Nail technician (DBPR) | 134.01 |
143-056 | Nurse practitioner (ACHA) | 134.01 |
Nursing (ACHA) | ||
143-031 | RN, LPN, private duty, assistant | 134.01 |
143-032 | Nutritionist (ACHA) | 134.01 |
143-057 | Occupational therapist (ACHA) | 134.01 |
143-033 | Ophthalmologist (ACHA) | 134.01 |
143-035 | Optician (ACHA) | 134.01 |
143-034 | Optical dispensary (ACHA) | 134.01 |
143-036 | Optometrist (ACHA) | 134.01 |
143-037 | Osteopath (ACHA) | 134.01 |
143-038 | Pathologist (ACHA) | 134.01 |
143-039 | Physical therapist (ACHA) | 134.01 |
143-064 | Physical therapist assistant (ACHA) | 134.01 |
143-040 | Physician (ACHA) | 134.01 |
143-058 | Physician assistant (ACHA) | 134.01 |
143-041 | Podiatrist (ACHA) | 134.01 |
143-042 | Process server | |
Sheriff’s Civilian Division test required | 134.01 | |
143-043 | Psychiatrist (ACHA) | 134.01 |
143-044 | Psychologist (ACHA) | 134.01 |
143-045 | Psychotherapist (ACHA) | 134.01 |
143-059 | Radiologist (ACHA) | 134.01 |
143-060 | Security guard (Dept. of State) | 134.01 |
143-061 | Speech therapist (ACHA) | 134.01 |
143-046 | Surveyor (DBPR) | |
Land/marine | $134.01 | |
143-047 | Talent agent (DBPR) | 134.01 |
143-062 | Tanning salon (HRS) | 134.01 |
Towing service (DBPR) | ||
143-048 | Repossessions only | 134.01 |
143-049 | Veterinarian (DBPR) | 134.01 |
143-050 | Unclassified (DBPR) | |
Professionals not listed above | 134.01 | |
144-000 | PROPERTY INVESTMENT | 127.63 |
145-000 | PROPERTY MANAGEMENT (possible requirements) | 127.63 |
145-250 | PUBLIC EVENT (as defined in § 98.07) Per day (City of Pompano Beach business tax receipt holders exempt) | 57.42 |
145-500 | PUBLIC RELATIONS | 127.63 |
146-000 | PUBLISHER - PUBLISHING | 127.63 |
146-500 | RACING (autos, boats, go-carts, excluding horses) | 127.63 |
146-700 | RADIO STATION | 127.63 |
REAL ESTATE BROKERS (FREC) | ||
147-001 | Each broker | 127.63 |
Appraiser | ||
147-003 | Certified | 127.63 |
147-006 | General | 127.63 |
147-004 | Licensed | 127.63 |
147-005 | Registered | 63.82 |
The Zoning Director shall not issue a business tax receipt unless broker furnishes evidence of having passed real state examination. In the event that the appraisers are bonafide employees of the business, there must be a separate application submitted for each appraiser. | ||
147-008 | REAL ESTATE CAM (Community Association Manager) | 127.63 |
147-007 | REAL ESTATE SCHOOL | 127.63 |
148-000 | RECORD STORAGE SERVICE | 127.63 |
149-400 | RECYCLE COLLECTION FACILITY | 127.63 |
149-500 | RECYCLING FACILITY (Dept. of Natural Resource Protection) | 255.27 |
150-000 | REFERRAL SERVICE | 127.63 |
RENTALS | ||
151-024 | Beach chairs and umbrellas | $127.63 |
151-027 | Bicycles/scooter/moped | 127.63 |
151-001 | Clothing | 127.63 |
151-002 | Computer | 127.63 |
151-003 | Costume | 127.63 |
151-004 | Dock | 127.63 |
151-005 | Equipment | 127.63 |
151-006 | Fence | 127.63 |
151-026 | Fish tank | 127.63 |
151-007 | Furniture | 127.63 |
151-008 | Golf cart | 127.63 |
151-009 | Helicopter | 127.63 |
151-010 | Medical equipment | 127.63 |
151-025 | Pallet | 127.63 |
151-011 | Party equipment | 127.63 |
151-012 | Phones | 127.63 |
151-013 | Plants | 127.63 |
151-014 | Pumps | 127.63 |
151-015 | Rack | 127.63 |
151-028 | Scuba gear | 127.63 |
151-016 | Shampoo machine | 127.63 |
151-017 | Television | 127.63 |
151-018 | Tools | 127.63 |
151-019 | Tuxedo | 127.63 |
151-020 | Vault | 127.63 |
151-021 | Video | 127.63 |
151-022 | Water cooler | 127.63 |
151-023 | Other | 127.63 |
RENTAL BUILDING | ||
152-001 | Commercial building lease/rent | 127.63 |
152-002 | Industrial building lease/rent | 127.63 |
REPAIR SERVICE | ||
153-001 | Aircraft | 127.63 |
153-002 | Appliances | |
Domestic, non-commercial to include: washers, dryers, sewing machines, small appliances such as toasters, blenders, mixers, coffee pots, etc. | 127.63 | |
Automotive and truck | ||
153-003 | * Auto repair shop | 127.63 |
153-004 | * Auto body shop only | 127.63 |
153-027 | * Motorcycle, scooter, moped | 127.63 |
153-005 | * Paint shop only | 127.63 |
153-006 | * Paint and body shop | 127.63 |
153-007 | Auto glass | 127.63 |
Note *: Florida Motor Vehicle Repair Act | ||
REPAIR SERVICE (Cont'd) | ||
153-008 | Auto truck parts repair | |
Starters, radiators, alternators, etc. | $127.63 | |
153-009 | Auto window tinting | 127.63 |
153-010 | * Auto tire repair | |
153-011 | * Auto electronics | |
To include wiring, alarm and stereo installation | 127.63 | |
Note *: Florida Motor Vehicle Repair Act | ||
153-026 | Bicycle | 127.63 |
153-012 | Car wash repair | 127.63 |
153-013 | Equipment (specify type) | 127.63 |
153-014 | Furniture | 127.63 |
153-015 | Gun | 127.63 |
153-016 | Heavy equipment | 127.63 |
153-028 | Pallet | 127.63 |
153-017 | Marine/boat | 127.63 |
153-019 | Pump | 127.63 |
153-020 | Radio, TV, VCR, beeper/pager, phonograph, computer, printers, fax, business machines, cash register, video equipment | 127.63 |
153-021 | Sharpening knives, scissors, tools, lawn mower blades | 127.63 |
153-022 | Shoe | 127.63 |
153-023 | Small engine | 127.63 |
153-024 | Sports equipment | 127.63 |
153-025 | Other | 127.63 |
154-000 | RESEARCH DEVELOPMENT | 127.63 |
RESIDENTIAL RENTAL DWELLING UNITS | ||
154-500 | Single-family rental dwelling, condominium or co-op | |
Rental unit - per dwelling unit | 28.94 | |
154-501 | Duplex - per rental unit | 7.37 |
154-502 | 3 or 4 unit dwelling - per rental unit | 9.26 |
RESTAURANT (DBPR hotel/restaurant Div.) | ||
Restaurants, cafes, public eating places, bars, lounges or establishments where food, beverages or both served in connection with, or separate from, other business. | ||
155-001 | Take-out food or beverages | 44.68 |
Enclosed facility | ||
155-002 | Capacity 1 to 15 persons | 89.34 |
155-003 | Capacity 16 to 50 persons | 127.63 |
155-004 | Capacity 51 to 150 persons | 280.78 |
155-005 | Capacity over 150 persons | 280.78 |
RESTAURANT (Cont'd) | ||
Outdoor restaurants | ||
155-006 | Capacity 1 to 15 persons | $ 89.34 |
155-007 | Capacity 16 to 50 persons | 127.63 |
155-008 | Capacity 51 to 150 persons | 216.97 |
155-009 | Capacity over 150 persons | 280.78 |
Any such business tax receipt requirements shall be subject to the exceptions imposed by Section 561.342(3), Florida Statutes. | ||
155-500 | RESTORATIVE SERVICE (excluding motor vehicles) | 127.63 |
156-000 | RINKS | |
Bicycles, ice skating, roller skating, or roller blading | 382.88 | |
156-100 | SALES REPRESENTATIVES/MANUFACTURER REPRESENTATIVE | 159.54 |
SCHOOLS | ||
140-003 | Driving | 127.63 |
Private (K through 12th grade and other excluding daycare and preschool) | ||
140-001 | Less than 25 pupils | 127.63 |
140-002 | More than 25 pupils | 223.36 |
157-000 | SECRETARIAL SERVICE | 127.63 |
158-500 | SERVICE CONTRACTS | 127.63 |
158-750 | SEXUALLY ORIENTED BUSINESSES (as defined in § 155.003) | 510.51 |
158-751 | Bookstore, Adult | 127.63 |
158-752 | Domination/Submission Parlor, Adult | 127.63 |
158-753 | Entertainment Lounge, Adult | 510.51 |
158-754 | Motion Picture Theater, Adult | 127.63 |
158-755 | Video Store, Adult | 255.27 |
158-756 | Encounter Studio/Modeling Studio | 127.63 |
158-757 | Nude Entertainment | 127.63 |
158-758 | Massage Establishment | 127.63 |
159-000 | SHOOTING GALLERY | |
Not to be operated after 11:00 p.m. | 223.36 | |
160-000 | SHOWROOM | 127.63 |
161-000 | SIGN SHOP | |
No installation | 127.63 | |
162-000 | SILK SCREEN (may require separate merchant’s business tax receipt) | 127.63 |
162-100 | SITTING SERVICE (house, pet, etc.) | $127.63 |
164-000 | SOLICITATION - CHARITABLE | Exempt |
165-000 | SOLICITORS | 223.36 |
For the purpose of this chapter, any business or occupation operating with a business tax receipt issued under any other subsection contained within this section shall be excluded from the assessment of this business tax receipt. A solicitor is defined as any individual attempting to sell goods, wares or merchandise from house to house or place to place, when delivery or delivery of the sale or item(s) are to be made in the future; however, this shall not apply to any individual who attempts to gain entry to the premises at the request of the owner or occupant thereof. | ||
166-000 | STORAGE WAREHOUSE | 127.63 |
167-000 | STORAGE YARD | 127.63 |
170-000 | TATTOO PARLOR | |
Licensed dentist or physician letter and state license | 191.45 | |
170-001 | Body piercing (Department of Health required) | 191.45 |
170-002 | Permanent makeup | 191.45 |
170-500 | TAX PREPARATION | 134.01 |
TAXIDERMIST | ||
171-001 | In addition to any other business tax receipt | 159.54 |
171-002 | Agents for taxidermists, in addition to any other business tax receipt | 63.82 |
171-100 | TECHNICAL SUPPORT | 127.63 |
TELEGRAPH COMPANY | ||
172-001 | With teletype machines | 574.34 |
172-002 | Without teletype machines | 287.15 |
173-000 | TELEMARKETING (DACS) | |
If inventory, merchant’s business tax receipt required | 350.98 | |
174-000 | TELEPHONE SYSTEM AND COMPANIES/LONG DISTANCE PROVIDERS | |
(See also Tax on telephone service, § 36.004) | ||
Intrastate business only | 638.14 | |
174-500 | Switching office | 638.14 |
TEMPORARY HOLIDAY SALES VENDORS | ||
(Flat rate) | ||
175-001 | Independence Day, 10 days maximum | $127.63 |
175-002 | * Halloween, 30 days maximum | 108.49 |
175-003 | * Christmas, 37 days maximum | 127.63 |
175-004 | Other, 10 days maximum | 127.63 |
175-005 | Note *: A joint Halloween and Christmas business tax receipt may be issued | |
175-100 | TESTING FACILITY | |
175-200 | TENANT STORAGE | |
(Ex: Uncle Bob’s Self Storage; public storage) | 127.63 | |
175-500 | TITLE LOAN COMPANY - State requirement (auto) | 287.15 |
175-700 | TOUR SERVICE (does not require DACS) | 127.63 |
176-000 | TOWING SERVICE | |
Requires: Broward County Consumers Affairs | ||
Repossessions - requires state license | 127.63 | |
176-001 | Marine towing | 127.63 |
177-000 | TRADE INDUCEMENT COMPANY OR INDIVIDUALS | 574.34 |
Trade stimulants employing the use of trade or discount books, trading or discount stamps or coupons. The business tax receipt is imposed upon each person or business and each representative thereof doing business within the city, which promotes, sponsors, sells or otherwise arranges with a merchant, dealer, store, or other business, for the use of the trade stimulant, system, books, stamps, or coupons. | ||
TRAILER PARK or AUTOMOBILE TOURIST PARK | ||
178-001 | Park | 127.63 |
178-002 | For each unit or place of abode | 12.77 |
TRAILERS*, CAR-TOP CARRIERS, CAMPERS* | ||
Rental and storage | ||
179-001 | Up to 10 trailers and 10 car-top carriers | 95.72 |
179-002 | 10 to 20 trailers and 20 car-top carriers | 191.45 |
178-100 | TRANSLATION SERVICE | 133.71 |
180-000 | TRANSPORT | |
Auto, truck, aircraft, horses | $127.63 | |
180-100 | TRANSPORTATION SERVICE | 127.63 |
181-000 | TRASH TRANSFER FACILITY | 127.63 |
182-000 | TRAVEL BUREAU AND SELLERS OF TRAVEL (DACS) | 140.40 |
183-000 | TRUCKING SERVICE | 127.63 |
UNCLASSIFIED | ||
186-000 | Not otherwise set out herein | 127.63 |
UNIFORM SERVICE | ||
187-000 | Diaper, towel, linen | 127.63 |
UPHOLSTERER | ||
188-000 | Boats, aircraft, furniture | 127.63 |
188-001 | Vehicles | 127.63 |
189-000 | VALET SERVICE | 127.63 |
VEHICLE LEASE/RENT | ||
Per location, including cars and trucks, motorhomes (Rvs): | ||
189-100 | 1 to 10 units | 127.63 |
189-101 | 11 to 25 units | 191.45 |
189-102 | 26 to 100 units | 446.70 |
189-103 | Over 100 units | 701.97 |
190-200 | VOCATIONAL SCHOOL (proof of state license) | $127.63 |
190-500 | WATER TAXI | 159.54 |
191-000 | WEIGHT CLINIC (DBPR) | 127.63 |
192-000 | WORD PROCESSING | 127.63 |
193-000 | YACHT BROKER (State license) | 159.54 |
193-001 | YACHT SALES PERSON | 91.16 |
(‘58 Code, § 22.20) (Ord.487, passed - - ; Am.Ord. 82-45, passed 4-6-82; Am. Ord. 82-70, passed 7-27-82; Am. Ord. 86-93, passed 9-30-86; Am. Ord. 87-12, passed 12-9-86; Am. Ord. 88-77, passed 9-6-88; Am. Ord. 91-56, passed 6-4-91; Am. Ord. 95-14, passed 11-8-94; Am. Ord. 97-7, passed 10-8-96; Am. Ord. 98-7, passed 10-28-97; Am. Ord. 98-60, passed 9-22-98; Am. Ord. 99-5, passed 11-10-98; Am. Ord. 2001-44, passed 3-13-01; Am. Ord. 2001-48, passed 3-13-01; Am. Ord. 2003-59, passed 6-24-03; Am. Ord. 2005-10, passed 11-23-04; Am. Ord. 2006-21, passed 2-14-06; Am. Ord. 2006-58, passed 7-25-06; Am. Ord. 2007-57, passed 7-10-07; Am. Ord. 2008-47, passed 6-24-08; Am. Ord. 2009-31, passed 4-14-09; Am. Ord. 2010-02, passed 10-27-09; Am. Ord. 2012-49, passed 6-26-12; Am. Ord. 2013-12, passed 11-13-12; Am. Ord. 2015-03, passed 10-28-14; Am. Ord. 2017-02, passed 10-10-16; Am. Ord. 2017-53, passed 6-27-17; Am. Ord. 2020-06, passed 10-22-19; Am. Ord. 2021-10, passed 11-10-20)