11-016
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1 I ORDINANCE NO. 11 - 0 I"
2
3 AN ORDINANCE OF THE CITY COMMISSION QF
4 THE CITY OF BOYNTON BEACH, FLORI,BA,
5 AMENDING CHAPTER 13 OF THE COD OF
6 ORDINANCES, SECTION 13-4 BY PROVIDI FOR
7 A 5% INCREASE IN THE BUSINESS AX FEE
8 SCHEDULE; PROVIDING FOR C NFL I CTS,
9 SEVERABILITY, CODIFICATION AND AN
10 EFFECTIVE DATE.
11
12 WHEREAS, the City Commission for the ty of Boynton Beach desires to increase
13 the business tax receipt fees for all business ope ting within the City of Boynton Beach; and
14 WHEREAS, pursuant to Section 2 .0535(4), Florida Statutes, the City Commission
15 is authorized to increase the business ta receipt fees up to 5% every other year; and
16 WHEREAS, the City Co ission last increased the Business Tax Receipt fees on
17 June 20, 2006; ,md
18 WHEREAS, the C' Commission tinds it is in the best interest of the health, safety,
19 to increase the business tax receipt fees for businesses in the City of
20 Boynton Beach.
21 EREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF
22 THE CITY F BOYNTON BEACH, THAT:
23 Se ion 1. The foregoing "Whereas" clauses are true and correct and incorporated
24 herein b this reference.
25
26 Section 2. That Chapter 13, "Licenses," Article I, "Business Tax Receipts,"
27 Se tion 13-4, entitled "Classification and fee schedule" of the City of Boynton Beach Code of
28 rdinances, be,. and the same is hereby amended in its entirety to read as follows:
29
30 Sec. 13-4 Classification and fee schedule.
The City Commission establishes classifications for businesses or groups of business and
business tax receipt taxes therefore as set forth below.
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33 Business Tax Receipt Tax Rate Structure Standard Industrial Classification Businesses,
34 Professions, Occupations ~~
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2 (* - See note, end of schedule; NEC - See note, end of schedule)
3 The businesses, professions and occupations subject to the provisions Chapter 13, the
4 business tax receipt taxes imposed and levied, the Standard Indu ial Classifications
5 assigned, and other requirements pertaining thereto are as follows:
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6 SIC Description Fee /
7 0742 Veterinarian * 196.35 206.17
8 0752 Animal Specialty Service ~ 92.61
9 0781 Landscape Architect* 196.35 206.'l7
10 0782 Lawn & Garden Service 154.35
11 0783 Tree Trimming 117. 00
12 1520 Contractor - Residential 256.88
13 1530 256.88
14 1540 211.65 256.88
15 1611 211.65 256.88
16 1620 211.65 256.88
17 1623 actor - TV Antenna & Tower 211.65 256.88
18 1624 ontractor - Underground Utilities (Ref. 1623) 211.65 256.88
19 Contractor - Concrete (Ref. 1771) 211. 65 256.88
20 Contractor - Marine (Ref. 1629) 211.65 256.88
Contractor - Tennis Court 211.65 256.88
1700 Miscellaneous Specialty ~ 92.61
1701 Asphalt Sealing & Coating (Ref. 1799) ~ 92.61
24 1702 Landscaping (Ref. 0782) ~ 92.61
25 1703 Lathing (Ref. 1742) ~ 92.61
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1 1704 Residential Gutter & Downspout Installation (Ref. 1761) ~9/
Striping (Ref. 1721) ~ 92.61
2 1705 /
3 1706 Vinyl Clad Metal Shelving (Ref. 1799) ~ 92.61 /
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4 1707 Mirror/Shower Door Installation (Ref. 1799) ~ /' 92.61
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5 1710 Contractor - Irrigation Sprinkler (Ref. 1711) 21j~5 256.88
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6 1711 Contractor - Plumbing 211.65 256.88 /
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7 1712 Contractor - Air Conditioning (Ref. 1 ~ 211.65 256.88
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8 1713 Contractor - Mechanical (Ref. 1711,-J 2 11.65 256.88
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9 1714 Contractor - Fire Sprinkler (R . 1711) 2 11.65 256.88
10 1715 Contractor - Refrigeratio 211.65 256.88
11 1716 Contractor - Room Ai Conditioning (Ref. 1711) 211.65 256.88
12 1717 Contractor - Septi Tank (Ref. 171l). 211.65 256.88
13 1718 Contractor - S ar Water Heating (Ref. 1711) 211.65 256.88
14 1721 211.65 256.88
15 1731 211.65 256.88
16 1732 Co ra~tor - Communication & Sound (Ref. 1731) 211.65 256.88
17 1733 ontractor - Burglar & Fire Alarm (Ref. 1731) 211.65 256.88
18 Contractor - Sign - Electrical (Ref. 1731) 211.65 256.88
19 Contractor - Masonry 211.65 256.88
ContraQtor - Plastering 211.65 256.88
1743 Contractor - Tile, Terrazzo, & Marble 211.65 256.88
1744 Contractor - Drywall (Ref. 1742) 211.65 256.88
23 1745 Contractor - Insulation (Ref. 1742) 211.65 256.88
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1 1746 Contractor - Acoustical Tile (Ref. 1742) 211.65 256.88
2 1750 Contractor - Window (Ref. 1751) 211.65 256.88
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3 1751 Carpentry & Cabinet Installation ~ 92.61 /
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4 1752 Contractor - Flooring, NEC ~ 92.61 ( /
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5 1753 Contractor - Door (Ref. 1 751 ) 211.65 256.88 /
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6 1754 Contractor - Garage Door (Ref. 1751) 211.65 256.8&/
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7 1761 Contractor - Roofing 211.65 256.88 ,;
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Contractor - Roof Deck (Ref. 1761) 21 1.65 /
8 1762 / 256.88
9 1763 Contractor - Sheet Metal (Ref. 1761) 211.65 256.88
10 1772 Contractor - Gunite (Ref. 1771) 211.6) 256.88
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11 1781 Contractor - Well Driller 211.65 .l56.88
12 1791 Contractor - Reinforcing, Iron ~,-Steel 211.65 256.88
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13 1793 Contractor - Glass & Glazi?' 211.65 256.88
14 1794 Excavation/Grading sk 92.61
15 1795 256.88
16 1796 256.88
17 1797 Contractor - ign - Nonelectrical (Ref. 1799) 211.65 256.88
18 1799 Contrac r - Miscellaneous Special Trade 211.65 256.88
19 1800 Con actor - Aluminum Specialty (Ref. 1799) 211.65 256.88
20 1801 ontractor - Awnings (Ref. 1799) 211.65 256.88
21 Contractor - Boilers and Pressure Piping (Ref. 1799) 211.65 256.88
22 Contractor - Fence Erection (Ref. 1799) 211.65 256.88
Contractor - Liquified Petroleum Gas (Ref. 1799) 211.65 256.88
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1 1805 Contractor - Ornamental Iron (Ref. l799) 211.65 256.88
2 1806 Contractor - Pollutant Storage Systems (Ref. 1799) 211.65 256.88
3 1807 Contractor - Pool/Spa (Ref. 1799) 211. 65 256.88
4 1808 Contractor - Pool/Spa Service (Ref. 1799) 211.65 256.88
5 1809 Miscellaneous Contractor (Ref. 1799) 211.65 256.88 ..
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2024 Manufacturer - Frozen Desserts /
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7 Number of workers fee schedule: /
8 Not exceeding 2 persons 108.15
9 Not exceeding 4 persons 181.65
10 , Not exceeding 6 persons 211.65
11 More than 6, not exceeding 10 per 291.00 308.70
12 367.50 385.88
13 More than 20 persons 578.81
14 2099 Manufacturer - Foo See 2024
15 2299 See 2024
16 2389 Manufactur - Apparel and Accessories See 2024
17 2392 ~ 92.61
18 2396 M ufacturer - Fabricated Trimmings See 2024
19 anufacturer - Fabricated Textile Products See 2024
Manufacturer - Millwork See 2024
Manufacturer - Cabinetry See 2024
2439 Manufacturer - Structural Members See 2024
2511 Manufacturer - Wood Furniture See 2024
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1 2512 Manufactured - Wood Furniture, Upholstered See 2024
2 2515 Manufacturer - Mattresses See 2024
3 2591 Manufacturer - Window Coverings See 2024
4 2671 Manufacturer - Plastic Packaging See 2024
5 2711 Manufacturer - Newspaper Publishing/Printing See 2024
6 2759 Manufacturer - Commercial Printing See 2024
7 2834 Manufacturer - Pharmaceutical Preparations
8 2842 Manufacturer - Cleaning Preparations See 2024
9 2844 Manufacturer - Cosmetic Preparations
10 2899 Manufacturer - Chemical Preparations
11 3083 Manufacturer - Plastic Sheets/Rods
12 3089 Manufacturer - Plastic Products. See 2024
13 3231 Manufacturer - Glass Product
14 3271 See 2024
15 3272 See 2024
16 3281 See 2024
17 3354 Manufactu r - Aluminum Extruded Products See 2024
18 3442 See 2024
19 3446 nufacturer - Ornamental Metal Products See 2024
20 Manufacturer - Coating Application See 2024
21 Manufacturer - Fabricated Metal Accessories See 2024
Manufacturer - Machinery/Equipment See 2024
Manufacturer - Special Industry Machinery See 2024
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1 3569 Manufacturer - General Industrial Machinery See 2024 /
2 3571 Manufacturer - Computers See 2024
3 3599 Manufacturer - Machine Shop See 2024
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4 3629 Manufacturer - Electrical Industrial Products See 2024
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5 3663 Manufacturer - Communications Equipment See 2024 /
6 3679 Manufacturer - Electronic Components See 2024
7 3728 Manufacturer - Aircraft Parts See 2024
8 3861 Manufacturer - Photographic Equipment Processing See 2024
9 3911 Manufacturer - Jewelry See 2024
10 3942 Manufacturer - Dolls See 2024
11 3949 Manufacturer - Sporting Goods See 2024
12 3993 Manufacturer - Advertising'Specialties See 2024
13 3999 Manufacturer - Misc aneous, NEC See 2024
14 4013 196.35 206.17
15 4118 ~ plus 102.53
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17 4119 ~ 102.53 plus
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19 Taxi/Limousine Service ~ 102.53 plus
~ 35.28 per vehicle
Bus Service ~ 102.53 plus
~ 35.28 per vehicle
23 4173 Bus Service/Depot ~ 102.53
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1 4210 Trucking Service +BO 77.18 per vehicle //
2 4222 Cold Storage, per square foot
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3 Warehouse, per square footage fee schedule:
4 5,000 square feet or fraction thereof 220.50 231.53
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5 Each additional 5,000 square feet ~
6 4225 Warehouse - Storage, per square foot See 4222
7 4493 Marina ~ 92.61 ..
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8 4498 Marine Detailing (Ref. 4499) ~ .. 92.61
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9 4522 Air Transportation, Nonscheduled I~ 92.61
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10 4724 Travel Bureau* 117.00 1 )4.35
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11 4725 Tour Operator ~ ~ 92.6\
12 4731 Freight Forwarding Se ice 117.00 154.35
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13 4780 Packing & Cratin 117.00 154.35
14 4783 291.00 308.70
15 4813 291.00 308.70
16 4822 Tth & Other Communications ~ 92.61
17 4841 Te vision Services 117.00 154.35
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18 4899 /Communication Services, NEC ~ 92.61
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19 t Natural Gas Distribution 291.00 308.70
20 925 Liquified Petroleum Gas Distribution 291.00 308.70
5099 Merchant - Wholesale, per inventory
Wholesale, per inventory fee schedule:
Not exceeding $5,000 211.65 256.88
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1 More than $5,000, not exceeding $25,000 312.30 359.42
2 More than $25,000, not exceeding $100,000 ~89.30 513.77 /
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3 More than $100,000, not exceeding $500,000 735.00 771.75
4 More than $500,000 880.95 925.00 ..
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Advertising Specialties Sales (Ref. 5199) /
5 5197 ~ 92.61 /
6 5211 Lumber Company, per inventory See 5399
7 5261 Nursery: Trees/Plants, per inventory
8 5399 Merchant - Retail, per inventory
9 Retail, per inventory fee schedule:
10 102.53
11 More than $5,000, for eac
12 or fraction thereof 5.41
13 5411 See 5399
14 5421 See 5399
15 5461 154.35
16 5511 196.35 206.17
17 5531 to Parts, per inventory See 5399
18 ,Z' Gas Station 117.00 154.35
19 699 Dressmaking Shop ~ 61.74
5719 Blinds, Shades, Drapery 117. 00 154.35
5810 Ice Cream Parlor ~ 61.74
5811 Caterer 117. 00 154.35
/ 23 5812 Restaurant J.M 3.58 per seat,
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1 ~ 102.53 minimum I'
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2 5813 Drinking Places 189.30 513.77
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3 5912 Pharmacy, per inventory See 5399 /
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4 5930 Antique Shop 117.00 154.35 /
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5 Antique stores and auction houses, selling only obj ts
6 of value such as quality restored antiques, art ob' cts,
7 jewelry, and the like, but not used merchandis generally.
8 5932 Used Merchandise Stores
9 5933 Pawnbroker 656.25
10 5944 Jewelry Shop, per inventory
11 5945 Handicraft Shop, per inven See 5399
12 5961 Mail Order/Catalog 92.61
13 5962
14 (a)
15 196.88 206.73
16 addition, for each machine ~ 27.56
17 ervice Vending Machines:
18 Each operator ~ 68.91
19 In addition, for each machine ~ 27.56
(c) Merchandise Vending Machines:
Each operator ~ 68.91
In addition, for each machine as follows:
23 Requiring deposit under .35 ~ 27.56
24 Requiring deposit over .35 ~ 41.35
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1 (Coin-operated Auto Wash and Laundry Machines are addressed separately, un~
2 7543 and SIC 7215, respectively). The following coin-operated machines are exemfrom
3 license business tax receipt requirements: ,"
4 Cigarette vending machines (F. S. 210.03)
5 Federal postage stamp machines, Parcel checking
6 lockers, and Toilets (F.S. 205.63)
7 Unadulterated Florida-produced citrus juice
8 vending machines (F.S. 205.632)
9 Furthermore, no license business tax receipt shall be required for coin-operated
10 machines where the vending machines are. owned and operated by charitable or benevolent
11 nonprofit organizations and where the entire proceeds of such machines are used solely for
12 ! recognized charitable or benevolent /purposes. No license business tax receipt shall be
13 required for the, operation of any m hines where such machines are owned by a person who
14 is otherwise licensed by the city, nd such machines are located and operated at the owner's
15 regularly licensed place of busi ss.
16 5963 92.61
17 5964 ~ 102.53 plus
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19 5965 ~ 102.53 plus
20 35.28 per vehicle
21 Florist, per inventory See 5399
22 Optician* 196.35 206.17
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r 5998 Auction Company (Ref. 5999) 1113.75 1515.94
/24 6020 Bank - Commercial 367.50385.88
25 6030 Bank - Savings 367.50 385.88
26 6098 Check Cashing Agency 291.00 308.70
27 6099 Financial Services, NEC 291.00 308.70
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1 6141 Investment & Trading 291.00 308.70 /'
2 6162 Mortgage Company* 291.00 308.70
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3 6163 Mortgage Broker* 117.00 154.35
4 6211 Broker - Securities* 291.00 308.70
5 6282 Investment Advice ~ 92.61
6 6410 Insurance Agent ~ 51.82
7 6411 Insurance Company ~
8 6412 Medical Claims Processing Service ~ 92.61
9 6513 Apartment Building
10 ~ 35.28 minimum
6514 Rental property four ) units or less, including single family residential rentals
~ 3.86 per room
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Licensing Bu 'ness tax receipts Procedure:
Every re I unit used for residential living purposes in the city must be licensed have a
business tax r ceipt. This includes rental property four units or less, including single family
residential r tals, condominiums, and mobile homes.
Business tax receipts are issued for a period of twelve months, from October
1 SI to e following September 30th. They must be renewed annually. To avoid renewallate
fees rental license business tax receipt fees are payable by October 1 S1. After January 30t\ late
re ewals require a Code Compliance (interior and exterior) inspection of the property.
Whenever a rental property is sold or otherwise changes ownership, the new owner
must do the following:
(1) Apply for a new rentallicense business tax receipt;
25 (2) Schedule an inspection of the rental with the Code Compliance Division.
26 If the inspection process should reveal Zoning, Building, Housing or Fire Code
27 violations, they must be corrected and a re-inspection made by the appropriate department.
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1 The owner is gjven adequate time to correct any violations. All violations must be corrected
2 before occupancy will be approved.
3 Any property that has been found in violation by a code compliance board the city
4 shall be required to be inspected after six (6) months from the date of the hearin and again at
5 twelve (12) months after the date of the hearing in which the property wa ound to be in
6 violation.
7 The owner of a property that has been found to be in violati by a code compliance
8 board of the city shall be required to pay an inspection fee of seve y-five dollars ($75.00) for
9 each of the inspections required. The required inspection fees all be included as part of the
10 administrative costs assessed by the city and shall be includ in any liens filed by the city.
11 NOTE: Fees may change from time to time Ordinance of the City Commission.
12 The application and information forms for rental . business tax receipts are available at
13 the Licensing Business Tax Division of City I, 100 East Boynton Beach Boulevard. It
14 should be noted that post office boxes are not cceptable addresses for mailing purposes, and
15 actual street addresses are required on the a lication.
16 Designation of resident agent: No business tax receipt shall be issued by the city
17 for a rental dwelling located on a re al premises unless the applicant therefore designates in
18 writing to the city the name, add ss, and local telephone number of the owner or resident
19 agent to receive service of notic of violation of this Code. The owner may designate as his or
20 her resident agent any natural erson eighteen (18) years of age or older who is customarily
21 present at a business locati within the city for the purposes of transacting business, or who
22 actually resides within th city. An owner may change his or her designation of a resident by
23 notifying the city in w . ing of the name, address, and local telephone number of the person
24 ! designated by the 0 er to replace the previous resident agent. Any notice of violation or
25 : legal process whic as been delivered or served upon the previous resident agent prior to the
26 receipt of the cit of notice of change of the resident agent shall be deemed effective service.
27 It shall be th sole responsibility of the owner to appoint a reliable resident agent and to
28 inform the r sident agent of his correct mailing address. Failure to do so shall be no defense
29 to a viola n of this Code. No owner shall designate as a resident agent any person who does
30 not exp, ssly comply with the provisions of this section. The owner or the resident agent
31 shall e deemed to be the "violator" as the term is used in F. S. S 162.06(2). Service of notice
32 of t e resident agent shall be deemed service of notice of the owner, tenant and violator.
Property Management* ~ 92.61
6531 Real Estate Broker* &&W- 92.61
6532 Real Estate Salesperson * 49-::B 51.82
36 6541 Title Abstract Office 291.00 308.70
) 37 6552 Subdividers & Developers, NEC 117.00 154.35
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1 7011 Hotels & Motels ~ 3.86 room, ~ 35.28 minimum
2 7033 Trailer Parks & Campsites ~ 102.53 plus J-4-l- 3.58 per lot or site
3 7212 Laundry/Dryclean - Drop Only ~ 102.53
4 7214 Carpet Cleaning, Mobile (Ref. 721 T) ~
5 7215 Laundry Machines, Coin-Operated 1.38 per machine
6 7216 Dry Cleaning Establishments 196.35
7 7217 CarpetlUpholstery Cleaning, Commercial 206.17
8 7219 Laundry & Garment Services, NEC
9 7221 Photography 117.00
10 7230 Beauty school 196.35
11 7231 Beauty Parlor, Etc. *
12 One chair +BO
13 ir or manicurist ~ 20.95
14 7232
15 77.18
16 ~ 20.95
17 7241
18 One chair +BO 77.18
Each additional chair ~ 20.95
Shoe Repair & Shoe Shine Parlor ~ 61.74
7261 Funeral Director* 196.35 206.17
22 7290 Debt Counseling Service (Ref. 7299) ~ 92.61
23 7291 Income Tax Service 117.00 154.35
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1 7292 Valet Parking (Ref. 7299) ~ 92.61
2 7293 Tanning Salon (Ref. 7299) ~ 92.61
3 7294 Weight Loss Center (Ref. 7299) ~ 92.61
4 7295 Family,- Home Child Care (Ref. 7299) ~
5 7296 Dating Service (Ref. 7299) ~ 92.61
6 7297 Electrolysis* (Ref. 7299) ~ 92.61
7 .7298 Massage Therapist* ~ 102.53
8 7299 Miscellaneous Personal Services, NE 92.61
9 7311 Publication Service, NEC
10 7319 Advertising 211.65
11 7322 Collection Agency* 154.35
12 7323 Credit Associatio 154.35
13 7334 ~ 92.61
14 17336 Commerc' I Art/Graphic Design ~ 92.61
15 7337 92.61
16 7338 117. 00 154.35
17 Exterminator 117. 00 154.35
18 Miscellaneous Commercial Services, NEC ~ 92.61
Janitorial Service 117.00 154.35
Rental Service 117. 00 154.35
Employment Agency ~ 92.61
22 7362 Nursing Registry ~ 92.61
23 7370 Data Processing Service ~ 92.61
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1 7371 Computer Programming Service 117.00 154.35
2 7376 Computer Services ~ 92.61
3 7378 Computer Maintenance & Repair ~ 92.61
4 7379 Computer Related Services ~ 92.61
5 7380 Private Detective* ~ 92.61
6 7381 Security Service* ~ 92.61
7 7384 Photofinishing Laboratories 117. 00
8 7385 Books, Periodicals, News Bureaus (Ref ~ 92.61
9 7386 Auto Broker (Ref. 7389)
10 7387 61.74
11 7388 Appraiser* (Ref. 7389) 206.17
12 7389 Business Services, ~ 92.61
13 7390 Handyman (No ew licenses only renewals) 117. 00 154.35
14 7391 1 96. 3 5 206.17
15 7392 Manuf:' turer's Representative (Ref. 7389) 117.00 154.35
16 7393 arketing/Soliciting* (Ref. 7389) 117. 00 154.35
17 7394 uctioneer* (Ref. 7389) 211.65 256.88
18 Interior Decorator (Ref. 7389) 117. 00 154.35
19 Agent or Agency (Ref. 7389) ~ 92.61
7397 Answering Service (Ref. 7389) ~ 92.61
7398 Arts & Crafts - Handmade (Ref. 7389) ~ 92.61
22 7399 Asbestos Consultant (Ref. 7389) ~ 92.61
23 7400 Boat Broker (Ref. 7389) ~ 92.61
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1 7401 Draftsman (Ref. 7389) ~ 92.61
2 7402 Executive Office (Ref. 7389) ~ 92.61
3 7403 Furniture Installation (Ref. 7389) ~ 92.61
4 7404 Home Demonstrator (Ref. 7389) ~ 92.61
5 7405 Import-Export (Ref. 7389) ~ 92.61
6 7406 Interpretation & Translation (Ref. 7389) ~
7 7407 Mail Depot (Ref. 7389) ~ 92.61
8 7408 Music Recording Studio (Ref. 7389) 92.61
9 7409 Paralegal (Ref. 7389) ~
10 7410 Pool Creaning - NO chemicals ( ~ 92.61
11 7411 92.61
12 7412 Sign Painting & Letterin (Ref. 7389) ~ 92.61
13 7413 Water Softening Ser ce (Ref. 7389) 8&-20 92.61
14 : 7414 8&2-9- 92.61
15 7415 roker (Ref. 7389) ~ 92.61
16 7416 ~ 92.61
17 7417 ~ 92.61
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18 ourier Service (Ref. 7389) ~ 92.61
19 Aquarium Service (Ref. 7389) ~ 92.61
20 Religious/Charitable Organization (Ref. 7389) ~ 92.61
7421 Pet Sitting (Ref. 7389) ~ 92.61
7422 Housesitting (Ref. 7389) ~ 92.61
23 7423 Embroidery Service (Ref. 7389) ~ 92.61
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1 7424 Diver -Commercial (Ref. 7389) ~ 92.61
2 7425 Inspection Service - No Appraisal (Ref. 7389) ~ 92.61
3 7426 Consultant (Ref. 7389) ~ 92.61
4 7427 Mediation Counselor ~ 92.61
5 7513 Truck Rental & Leasing 211.65 256.88
6 7514 Passenger Car Rental 211.65 256.88
7 7530 Auto Pinstriping (Ref. 7532) ~
8 7532 Auto Body Shop, per number of worke * See 2024
9 7536
10 7538 Auto Mechanical Repair*, per See 2024
11 7542 Car Wash ~
12 7543 ~ 102.53 plus ~ 20.95 per machine
13 7544 Auto Detailing 61.74
14 7549 ices, NEC* ~ 92.61
15 7550 ing Service (Ref. 7549) 73.50 n-l-& per vehicle
16 7551 ~ 92.61
17 7629 92.61
18 7631 ~ 29.77
19 Reupholstery, per number of workers See 2024
Welding, per number of workers See 2024
Locksmith, per number of workers (Ref. 7699) See 2024
7698 Repair Shops, per number of workers (Ref. 7699) See 2024
23 7699 Miscellaneous Repair Services, NEC ~ 92.61
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1 7700 Mobile Repair (Ref. 7699) ~ 92.61
2 7701 Bicycle Repair ~ 92.61
3 7702 Screen Repair ~ 92.61
4 7832 Motion Picture Theatre 4+ .49 per seat, ~
5 7910 Carnival or Circus (Ref. 7999) 189.30
6 7911 Dance Studio/School 117.00 154.35
7 7922 Miscellaneous Theatrical Services
8 7928 Adult Entertainment (Ref. 7929)
9 A floor plan showing square foot e of building, indicate portion to be allotted for
10 this use and seating chart if ap cable, plus a site plan to show the off-street
11 parking, shall be submitted tI review with the O.L. application and filing fee.
12 7929 Entertainers & Entertain ~ 92.61
13 7933 Bowling Alley 51.82 per alley
14 7987 ~ 92.61
15 7988 Fishing Guide Ref. 7999) ~ 92.61
16 7989 Boat Capt n Service (Ref. 7999) ~ 92.61
17 7990 117. 00 154.35
18 7991 92.61
19 f\musement Arcade, per machine See 5962
20 Billiards (Ref. 7993) ~ 51.82 per table
21 Special Events (Ref. 7996) 117.00 154.35
Bankruptcy Sale (Ref. 7389) 117. 00 154.35
7998 Miscellaneous Recreation Services, NEC ~ 92.61
7999 Boats - Recreation
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S:ICAIOrdinanceslOrdinance - Business Tax Fee Revision(2011 ).doc
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1 Small motor crafts, each ~ 22.05
2 1 - 5 passenger capacity +BO 77.18
3 6 - 10 passenger capacity ~ 102.53
4 10 - 50 passenger capacity 117.00 154.35
5 Over 50 passenger capacity 211.65 256.88
6 8011 Physician* 196.35 206.17
7 8012 Psychiatrist* 1 96. 3 5 206.17
8 8013 Ophthalmologist 196.35 206.17
9 8021 Dentist* 196.35 206.17
10 8031 Osteopath * 196.35
11 8034 Relaxation Therapist (Ref. 196.35 206.17
12 8035 Psychotherapist (Ref. 196.35 206.17
13 8036 196.35 206.17
14 8037 196.35 206.17
15 8038 Occupati al Therapist (Ref. 8049) 196.35 206.17
16 8039 206.17
17 8040 ntal Health Counselor (Ref. 8049) 196.35 206.17
18 196.35 206.17
19 Podiatrist* 196.35 206.17
Hypnotist (Ref. 8049) 196.35 206.17
Dietitian (Ref. 8049) 196.35 206.17
8046 Clinical Social Worker (Ref. 8049) 196.35 206.17
23 8047 Audiologist (Ref. 8049) 196.35 206.17
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1 8048 Acupuncturist (Ref. 8049) 196. 3 5 206.17
2 8049 Health Practitioners, NEC* 196.35 206.17
3 8051 Skilled Nursing Care Facilities 117. 00 154.35
4 8059 Nursing Care Facility, NEC ;;.4-l- 3.58 per room,
5 8062 General Medical/Surgical Centers* 196. 3 5
6 8069 Hospital 117.00 154.35
7 8070 Diagnostic Lab (Ref. 8071) ~
8 8072 Dental Laboratory 196.35
9 8096 Nursing (Ref. 8099) ~ 102.5
10 8097 102.53
11 8098 196.35 206.17
12 8099 ~ 102.53
13 8111 Attorney * 206.17
14 8243 ~ 92.61
15 8244 154.35
16 .8249 117. 00 154.35
17 eramic Studio (Ref. 8299) 117. 00 154.35
18 Auto Driving School (Ref. 8299) 117.00 154.35
Piano/Instrument Instruction ~ 92.61
Schools & Education Services, NEC 117.00 154.35
Individual & Family Social Services 206.17 216.48
8323 Counselor ~ 92.61
23 8324 Marriage/Family Therapist* (Ref. 8322) 206.17 216.48
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S'ICAIOrdinanceslOrdinance - Business Tax Fee Revision(2011 ) doc
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1 8351 Day Care - Children 117. 00 154.35
2 8361 Adult Congregate Living Facility* J.M 3.58 per room, ~
3 8399 Social Work Consultant* ~ 92.61
4 8422 Aquarium ~ 92.61
5 8610 Business Associations (Ref. 8611) ~
6 8611 Real Estate Board ~ 92.61
7 8711 Engineer* 196.35 206.17
8 8712 Architect* 196.35 206.17
9 8713 Surveyor* 196.35 206.17
10 8721 Certified Public Accountant* 206.17
11 8722 Bookkeeper (Ref. 8721) 92.61
12 8733 ~ 92.61
13 8742 ~ 92.61
14 8748 ~ 92.61
15 8900 ~ 92.61
16 8998 196.35 206.17
17 8999 ~ 92.61
18 Merchant - temp./regional mall concourse
19 For four (4) or less temporary (less than a week), and portable, regional mall promotion
20 activities with sales and located within any or all of the mall concourse areas, mall owners
21 shall pay a license fee of$131.25 $137.81.
9992 Temporary retail/mall carts
23 Activities which would otherwise be subject to retail license business tax receipt fees,
.I 24 but which are temporary and portable and located in mall concourse areas, shall be charged a
25 license business tax receipt fee of$39.38 $41.35 for each three-month period or portion
26 thereof. Fees will be paid quarterly in advance by the mall operator. Fees shall be paid based
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1 upon the maximum projected number of spaces the mall allocates for temporary and porta
2 retail locations within the mall for the twelve-month period commencing October the t of
3 each year. Fees paid shall be subject to adjustment to reflect actual operating cations.
4 Adjustment shall be made yearly during the month of August for the preceding elve-month
5 period and on written request from the mall operator. The mall oper r shall submit
6 sufficient records to support its request for adjustment.
7 9993 Itinerant or Transient Merchant
8 Covers persons who travel from city to city and sell a deliver goods, merchandise or
9 services to business establishments; or who sell, demonstr e or deliver goods, merchandise or
10 services to the general public, and do not have a perm nt place of business in the city.
11 Each person, per day 9M- 9.92
12 Each person, per week
13 Each person, per month 206.17
14 (I.D. registration required tI
15 Notes:
16 * Requires a licens from one of the following: Department of Professional Regulation,
17 Department of B siness Regulation, Department of Agriculture & Consumer Services,
18 Department f Highway Safety & Motor Vehicles, Florida Bar
19 Association, epartment of Banking & Finance.
20 NEC - t Elsewhere Classified
21 ction,3. Each and every other provision of Chapter 13, of the Code of Ordinances
22 of the ity of Boynton Beach not herein specifically amended shall remain in full force and
23 as previously enacted.
Section 4. All ordinances or parts of ordinances in conflict herewith be and the
. ! same are hereby repealed, provided that no portion of the City of Boynton Beach Noise
Control Ordinance shall be repealed.
Section ,5. Should any section or provision of this ordinance or portion hereof, any
paragraph, sentence or word be declared by a court of competent jurisdiction to be invalid,
such decision shall not affect the remainder of this ordinance.
30 Section 6. Authority is hereby granted to codify said ordinance.
31 Section 7. This ordinance shall become effective immediately upon passage.
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1 FIRST READING this 2ih day of April, 2011.
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3 SECOND, FINAL READING AND PASSAGE this
4 , 2011.
5 CITY OF BOYNTON BEAC
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8 Jose Rodriguez
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20 Woodrow Hay
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24 Steven Holzman
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36 ORATE SEAL)
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