§ 113.39 BUSINESS TAX RECEIPT SCHEDULE.
   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
 
(See also tax on fire and casualty insurance companies, §§ 36.002 and 36.003)
 
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)