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O95-22 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 ORDINANCE NO. 095~ AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, AMENDING CHAPTER 13 OF THE CODE OF ORDINANCES, ENTITLED "LICENSES" BY DELETING ARTICLE 1 IN ITS ENTIRETY AND CREATING A NEW ARTICLE I ENTITLED "OCCUPATIONAL LICENSES"; RECLASSIFYING BUSINESSES, PROFESSIONS AND OCCUPATIONS; ESTABLISHING A NEW RATE STRUCTURE FOR OCCUPATIONAL LICENSES; PROVIDING FOR PURPOSE, DEFINITION, CONFLICT WITH STATUTE, CLASSIFICATION AND FEE SCHEDULE, PROVISIONS FOR UNLISTED BUSINESSES, ADMINISTRATIVE REMEDY, APPLICATION AND REAPPLICATION FEES, DECLARATIONS, ISSUANCE PROCEDURES, DUE DATES, DELINQUENCY PENALTIES, TRANSFER OF LICENSES, DUPLICATE LICENSES, POSTING OF LICENSES, PROHIBITIONS, NECESSITY OF LICENSES, METHODS OF ENFORCEMENT, CONTROL OF ISSUANCE, RENEWAL, TRANSFER ANDREVOCATION, APPEAL, SPECIAL PERMITS, SPECIAL EVENTS, REGISTRATION OF CONTRACTORS, PROFESSIONALS, HOME OCCUPATIONS, VENDING MACHINES, HAZARDOUS WASTE BUSINESSES, TOWING BUSINESSES, USED CAR LOTS, PROVIDING FOR CONFLICTS, SEVERABILITY, CODIFICATION ANDAN EFFECTIVE DATE. WHEREAS, Section 205.0535, Florida Statutes, authorizes municipalities to reclassify businesses, professions and occupations and to establish new rate structures for occupational licenses; and WHEREAS, the City Commission has determined that reclassification and revision of the current occupational license ordinance is both necessary and in the best interests of the City and its citizens; and WHEREAS, the Commission has determined that codifying this ordinance as part of Chapter 13 of the Code of Ordinances will assist the administration in implementing this ordinance ; and WHEREAS, the City Commission has heretofore established an occupational license equity study commission and has appointed members thereto in accordance with Section 205.0535, Florida Statutes; and WHEREAS, the equity study commission reviewed and studied the City~ occupational license regulations and policies and thereafter made recommendations to the City Commission regarding a classification system and rate structure for local occupational license taxes; and WHEREAS, the City Commission has considered the reclassification and rate structure provisions recommended and transmitted to it by the EquitY Study Commission and has 900182.BB ORD/95OCC.ORD Page 1 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 determined that the reclassification system and rate structures hereinafter set forth are reasonable and uniform throughout the classes established therein and that the revisions reflect a proper balance of fairness and fiscal responsibility; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, THAT: Section 1. The foregoing Whereas clauses are adopted as the express findings of the City Commission in support of this ordinance. The City Commission further adopts the findings and recommendations of the equity study commission, as reported to the Commission, copies of which are on file in the office of the City Clerk, as its own findings in support of this ordinance. Section 2. That Article I of Chapter 13, of the Code of Ordinances of the City of Boynton Beach, Florida is hereby deleted in its entirety and there is hereby created a new Article I of Chapter 13, Licenses, as follows: Sec. 13-1. Chapter 13 LICENSES ARTICLE I. OCCUPATIONAL LICENSES Purpose: Imposition and levy of tax. The governing body of Boynton Beach hereby establishes the City of Boynton Beach Occupational License Code and levies an occupational license tax for the privilege of engaging in or managing any business, profession or occupation within its jurisdiction. The occupational license tax is levied on: (1) Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any business within its jurisdiction. (2) Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any profession or occupation within its jurisdiction. (3) Any person who does not qualify under subsection (1) or subsection (2) and who transacts any business or engages in any occupation or profession in interstate commerce, if the license tax is not prohibited by Sec. 8 of Article 1 of the United States Constitution. Sec. 13-2. Definitions. For the purpose of this Chapter, the following words shall have the meaning ascribed to them in this section, unless the context requires otherwise: City. The City of Boynton Beach Florida, its City Manager, or such officers, employees or departments designated by the City Manager to act on behalf of the City. City Manager. The term City Manager shall mean that person holding the position of City Manager of the City of Boynton Beach, Florida or his/her designee. Classification. Classification means the m~thod by which a business or group of businesses .is identified by size or type, or both. 900182.BB ORD/95OCC.ORD Page 2 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Contractor. A contractor shall mean any person whose work is defined in F.S. 489.105, paragraphs a through p, plus those exceptions as specified in Chapter 13, Boynton Beach Code of Ordinances. Fiscal Year. Fiscal year. means October 1 of a calendar year to September 30 of the following calendar year. Inventory. Inventory shall mean those items commonly referred to as goods, wares and merchandise which are held for sale, rental, or lease to others in the ordinary course of business. Number of Workers. The number of workers shall be determined by the total number of paychecks issued for all full time and part time workers, nonprofessionals, sub contractors, contract workers, consultants, principals, and partners who worked for the business, occupation or profession during the previous calendar year. A new business shall be based on the number of workers as of opening day who are entitled to receive paychecks. Ail principals and partners in the business shall be deemed as workers and be included in the calculations. Occupatlonal License Administrator. The employee of the City designated by the City Manager as the person responsible for the operations of the division of the City which processes the issuance of occupational licenses. Person. Person shall mean an individual, firm, partnership, joint adventure, syndicate, or other group or combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary, and includes the plural as well as the singular. Professional. A Professional shall mean any person engaged in any business, occupation or profession who is required to maintain an active and valid State of Florida license, permit, or certificate from any of the State agencies or the Florida Bar. Specialty Contractor. A specialty contractor shall mean any person whose work is limited to a particular phase of construction, and whose scope is limited .to a subset of the activities in F.S. 489.105, paragraphs a through p, plus those exceptions as specified in Chapter 13, Boynton Beach Code of Ordinances. Used Car Lot. Any business location within the municipal limits of the City engaged in the wholesale or retail sale of secondhand or used automobiles or other type of used motor vehicles. Vending or Other Coin-Operated Machines. shall be classified as follows: Vending Machines 1) Amusement Vending Machines: Machines such as pinball and video games, pool tables, amusement rides, and the like. 2) Product Vending Machines: Machines vending merchandise of any kind including, but not limited to, soft drinks, journals, food products, and the like. 3) Service Vending Machines: Devices such as lockers, copiers, heart and/or blood 900182.BB ORD/95OCC.ORD Page 3 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 pressure machines, laundry washers/dryers, and the like. Sec. 13-3. Conflict with statute. The regulation of occupational licenses shall be in accordance with this ordinance and with Chapter 205.013-205.1973, Florida Statutes. In the event of any conflict between this Occupational License Code and Florida Statutes, TITLE XIV. TAXATION AND FINANCE, Chapter 205 "Local Occupational License Taxes", including future amendments, the provisions of Chapter 205 shall control. Sec. 13-4 Classification and Fee Schedule The City Commission hereby establishes classifications for businesses or groups of business and occUPational license taxes therefor as set forth on the Occupational License Tax Classification and Fee Schedule set forth on Schedule "A" attached hereto and incorporated herein. Sec. 13-5. Provision for unlisted businesses or occupations. The City may hereinafter classify and issue occupational licenses for businesses or occupations not specifically listed herein. The City shall establish a classification for new businesses or occupations in accordance with the United States Standard Industrial Classification of Establishments (SIC). The occupational license tax established by the City for any business not specifically listed herein shall be commensurate with the rate structure and classifications set forth on Exhibit 'A" and shall be established by resolution of the City Commission following application but prior to issuance of an occupational license for the unclassified business. Sec. 13-6 Administrative remedy to challenge classification or fee. a. Any person may protest the classification or fee applicable to that person provided: 1. The person has made and filed an application for the issuance of an occupational license in accordance with the procedures set forth herein, and 2. The person has paid the application fee or reapplication fee, when applicable, and 3. The person has paid the occupational license fee requested by the City, and 4. The occupational license has been issued. b. A protest to a classification or fee shall be made in writing to the City Clerk within 30 calendar days following issuance of the occupational license. Failure to timely file a protest constitutes a waiver of protest and no further challenge may be made by that person until renewal of the license, in which case the right to protest shall be revived for an additional 30 days following issuance of a renewal license. c. A protest, when timely filed, shall be processed as follows: 1. The City Clerk shall forward the protest to the City Manager. 2. The City Manager shall conduct a review of the protest and render a written report within 45 days of the filing of the protest. The City Manager shall consider any information submitted by the person filing the protest and any information submitted by the Occupational License Director. decision. The City Manager shall limit her report to an evaluation of whether the tax which is being protested is based on a reasonable 900182.BB ORD/95OCC.ORD Page 4 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 classification and is uniform throughout the class. 3. The City Manager's report shall be filed with the City Clerk and submitted to the City Commission at the second meeting folloWing filing of the report with the Clerk. A copy of the report shall be forwarded to person who filed the protest, along with a notice of the date on which the report is to be submitted to the City Commission. 4. The City Commission shall review the protest and the City Managers report and shall either grant or deny the protest. If the protest is granted the City Commission shall adjust the classification or fee in accordance with their findings and any tax previously paid by the protesting person, in excess of the adjusted tax, shall be refunded by the City. 5. A decision of the City Commission may be appealed to the Circuit Court of Palm Beach County, Florida. The Circuit Court review shall be de novo, and the burden of proof shall be on the person initiating the action. Bec. 13-7. Application an4 reappllcatlon fees. (a) Prior to the issuancerof an occupation license a person shall file an application with the City. The application shall be on a form prescribed by the City, and shall be filed together with such other documentation as hereinafter set or as required by State law. The form shall require disclosure of the Federal Identification Number or Social Security number of the person to be licensed. (b) Each new application for an occupational license shall be accompanied by an application filing fee in the amount of forty dollars ($40.00), which shall cover the inspections and review to be undertaken by the City. In the event an application is denied due to failed inspections, the application may, upon payment of a reinspection fee of ten dollars ($10.00) per reinspection, be reconsidered. Sec. 13-8. Declaration required where fee depends on variable factors within the applicant,s knowledge. Whenever the license tax depends upon variable factors, the applicant shall be required by the City to execute an affidavit containing information upon which the license fee is calculated. The affidavit shall be completed, executed and returned to the City as a condition precedent to the issuance of an occupational license or, on request by the City, to the reissuance of an existing license. Failure to accurately disclose variable factors shall constitute grounds for the denial of an application or the revocation of an issued license. Sec. 13-9. Issuance of license. a. Upon payment of the required tax and compliance with all conditions required for mssuance of a license, the Occupational License Administrator shall issue the license. b. The mistaken issuance of a license shall not be deemed to be a waiver of any provision of the City Code nor shall the issuance of a license be construed to be a judgement of the City as to the competence of the applicant to transact the licensed business. c. No license shall be issued unless it is found that the proposed business and location comply with City zoning codes and other applicable City ordinances. 900182.BB ORD/95OCC.ORD Page 5 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 d. No license shall be issued for an occupation where certification is required under state law unless proof of said certification is provided. Bec. 13-10. Due Dates. Occupational licenses shall be sold by the City beginning August 1st of each year and are due and payable on or before September 30th of each year and expire on September 30th of the succeeding year or at time of application for new license. Sec. 13-11. Delinquency penalty. Licenses that are not renewed when due and payable are delinquent and subject to a delinquency penalty of 10% for the month of October, plus an additional 5% penalty for each subsequent month of delinquency until paid, provided the total delinquency penalty may not exceed 25% of the occupational license tax for the delinquent establishment. Sec. 13-12. Transfer of license. (a) Transfer to new owner. Business licenses may be transferred to a new owner when there is a bona fide sale and transfer of the business and property used in the business. A transferred license shall be valid for the same time period and at the same location for which it was originally issued. The original license shall be surrendered at the time application for transfer is made. A transferred license, after being approved, shall be of the same force and effect as the original license. A person applying for such transfer shall pay to the City a transfer fee of ten (10) percent of the annual license tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00) and shall present evidence of the sale or transfer of the business. (b) Transfer to new location. Business licenses may be transferred from one location to another, subject to zoning regulations, within the City with approval and written authorization, provided no change of ownership has occurred and the license classification in which the license was originally issued remains unchanged. A transferred license shall be valid for the same time period for which it was originally issued at the new location. The original license shall be surrendered at the time application for transfer is made. A transferred license, after being approved, shall be of the same force and effect as the original license. A person applying for such transfer shall pay to the City an application filing fee in the amount of forty dollars ($40.00) and a transfer fee of ten (10) percent of the annual license tax, but not less than three dollars ($3.00) nor more than twenty-five ($25.00) dollars. See. 13-13. Duplicate licenses. Duplicate Occupational Licenses may be issued by the Occupational License Administrator. A fee of five dollars ($5.00) will be assessed for each duplicate license issued. 13-14. Licenses to be posted or carried. a. Occupational licenses issued to businesses that have a permanent place of business within the City shall prominently display the current Occupational License within the place of business. b. In those occupations requiring business to be conducted outside of the permanent place of business, the license holder 900182.BB ORD/95OCC.ORD Page 6 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 shall be required to produce the license upon request. Sec. 13-15. Doing business not covered by license; license obtained by false statements void ab initio. No license issued under the provisions of this chapter shall protect any person from prosecution for transacting any business, trade or profession not covered by such license, or protect any person doing business with a license issued upon any false statement of variable factors. Licenses that are issued based on false statements shall be considered as void ab initio and shall not protect the holder thereof from prosecution for transacting business without a license. Falsification of information can constitute grounds for revocation of the occupational license, for a fine not exceeding five hundred dollars ($500.00), or imprisonment not exceeding sixty (60) days. Sec. 13-16. Engaging in business without a license; penalties; prima facie evidence. a. It shall be unlawful for any person to engage in any business, profession, or occupation taxable by license hereunder without first obtaining an occupational license. Any person engaged in such business, profession or occupation without the required license shall pay a penalty of twenty-five percent (25%) of the full year license fee for such trade, in addition to the license fee set forth herein. b. In addition, a person operating in violation of this chapter shall be subject to a fine of up to five hundred dollars ($500.00) a day and/or sixty (60) days in jail for each day business is operated in violation of this chapter. c. In any original prosecution under this section, the fact that such person is open for business, shall be prima facie evidence of engaging in such trade, business, profession or occupation, and the burden shall be upon the defendant to rebut same. Sec. 13-17. Methods of enforcement: injunction; code enforcement. (a) The specific penalties and enforcement mechanisms contained within this article are not exclusive remedies and shall not be construed as prohibiting the City from seeking other fines and other remedies authorized by City, State, or common law. (b) Any person subject to and who fails to secure an Occupational License required by this or any other ordinance of the City or law of the State of Florida, shall upon petition by the City be enjoined by the circuit court from engaging in the business in which he has failed to secure said license, until such time as he shall secure same, including all costs of such action. Sec. 13-18. Occupational licenses: Control of issue, reissue, transfer, revocation, right of appeal. (1) The City may refuse to issue, reissue or transfer any license provided for in this Chapter when the issue, reissue or transfer of the license would result in the violation of applicable City, County or State law. In the case of such refusal by the City the City shall state in writing the basis for such refusal to issue, reissue or transfer a license with specific reference to the provisions of the City Code which the City asserts constitutes grounds for denial. 900182.BB ORD/95OCC.ORD Page 7 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 (2) The City shall have the right and authority to revoke any occupational license granted under this chapter and issued to any person, whenever it is made to appear that the business me~h6d or Operation or-work being conducted or carried on by the licensee which constitutes the violation of any applicable City, County, or State law. (3) An applicant who is denied issuance, reissuance or transfer of a license or whose license has been revoked may, within five (5) business days of the denial or revocation, appeal the denial or revocation to the City Manager. Within seven (7) business days of receipt of the appeal, the City Manager or his/her designee shall review the application, the denial or revocation, and any information the applicant discloses in its written!appeal and either sustain or reverse the City~ denial or revocation. In the event the denial or revocation is sustained in whole or in part, the applicant may appeal the decision of the City Manager to the Building Board of Adjustment, which shall conduct hearing. The decision of the Building shall be final and shall only be subject to wr to Palm Beach County Circuit Court. Sec. 13-19. Special permits for nonprofit enterprise. The City shall issue special permits, without payment of any license fees or other charges therefor, to any person or organization for the conducting or operating of a nonprofit enterprise, either regularly or temporarily, when the applicant signs an affidavit that the applicant operates without private profit, for a public, charitable, educational, literary, fraternal or religious purpose. (a) Special permittee must conform. A person operating under a special permit shall operate his nonprofit enterprise in compliance with this section and all other rules and regulations. (b) False affidavit. Any person signing a false affidavit pursuant to this section shall be subject to a five hundred dollar ($500.00) fine and/or sixty (60) days in jail. Sec. 13-20. Special events. A license shall be required for events of a temporary nature designed to attract groups of individuals to a specific location for the purpose of entertainment, dissemination of information, and/or commerce. Special events include grand openings, sidewalk sales, special promotions, festivals, concerts, and similar occasions. Sec. 13-21. Registration and regulatlon of contractors Contractors and specialty contractors, unless exempt as described in Florida Statutes, Section 205.065, who do not maintain a location or branch office in the City but who conduct business within the City shall be required to register with the City before conducting business within the City. Contractors who are holders of a valid countywide municipal contractor's license, in addition to a Palm Beach County Occupational License, shall be required to register, show proof of the countywide municipal license and pay a registration fee of two dollars ($2.00). Contractors who are not holders of a valid countywide municipal contractor's license shall be allowed to register and the fee schedule shall be set by Ordinance. 900182.BB ORD/95OCC.ORD Page 8 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Sec. 13-22. Professionals, licenses. Each professional, profession, shall be occupational license. engaged required in the practice of any to obtain an individual Sec. 13-23. Home occupational license fees. Licenses for home occupations, when otherwise permitted, shall pay the same fee for such business, profession or occupation as would otherwise be payable if the occupation were conducted in a non-home location. Sec. 13-24. Coin-operated vending machines. a. A license is required for all vending machines, except that the following coin-operated machines are and shall be exempt from license hereunder: 1. No license shall be required for coin-operated machines where the vending machines are owned and operated by charitable or benevolent nonprofit organizations and where the entire proceeds of such machines are used solely for recognized charitable or benevolent purposes. 2. No license shall be required for the operation of any machines where such machines are owned by a person who is otherwise licensed by the City, and such machines are located and operated at the owner's regularly licensed place of business. b. Proprietors of places of business and/or owners of record of the premises in or on which vending machines are placed shall be jointly and severally responsible for the vending machine license if not otherwise paid. Sec. 13-25. Businesses that handle hazardous materials or waste. Ail businesses which would be located within the City shall state, as part of the occupational license application, whether the business would use, handle, store, or display hazardous materials or generate hazardous waste, as defined by 40 Code of Federal Regulations, Part 261, in which case the business shall require a City Environmental Review Permit. Bec. 13-26. Businesses that tow vehicles. (a) Any person or firm that tows or removes vehicles and proposes to require an owner, operator, or person in control of a vehicle to pay the costs of towing and storage prior to redemption of the vehicle must file and keep on record with the City Police Department a complete copy of the current rates to be charged for such services, post at the storage site an identical rate schedule, and provide the current rate schedule with any written contracts with property owners, lessors, or persons in control of property which authorize such person or firm to remove vehicles. (b) Any person or firm towing or removing any vehicles from private property without the consent of the owner or other legally authorized person in control of the vehicles shall, on any trucks or other vehicles used in the towing or removal, have clearly indicated, in at least two-inch letters such person's or firm's name, address and telephone number on the driver and passenger side doors. 900182.BB ORD/95OCC.ORD Page 9 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Sec. 13-27. Identification of vehicles used in business or occupation. Any and all trucks or other vehicles operated or used in connection with any contracting, building, delivery, maintenance, repair service, manufacturing business or occupation conducted within the municipal limits of the City of Boynton Beach, Florida, shall have painted or otherwise prominently displayed in a visible and legible manner upon such truck or other vehicle, the name and address of the business in which such truck or other vehicle is used. Such information shall be displayed on both sides of thevehicle, and the letters included in such sign shall each be a minimum height of two (2) inches. Sec. 13-28. Licensing of used car lots. (a) Approval required. Prior to the issuance of any occupational license authorizing the operation of a used car lot within the City, such license must be approved by the City Commission. In addition to the other requirements set forth in this section and other existing sections of the Code, if it is the judgment of the City Commission that the issuance of such license shall result in increasing or creating fire, traffic or other dangerous hazards, endangering children or the general public, the emission of offensive noise or noxious odors, or otherwise constitute an objectionable nuisance, or otherwise be detrimental to the health, safety and general welfare of the community, and in the absence of counterbalancing public demand for the issuance of such license in the vicinity in question, the Commission may refuse to issue such license. The requirements set forth in this subsection shall be applicable regardless of the zoning classification of the property location connected with any such license application contemplated herein. (b) Restrictions authorized. In addition, the City Commission may, in connection with the approval and issuance of any such license, to impose reasonable restrictions or requirements upon the operation of such business relative to installation of sanitary and office facilities, paving and lighting installation, landscaping and reasonable hours and times of business operation. Secs. 13-26 - 13.51. Reserved. Section 3. Ail ordinances or parts of ordinances in conflict herewith are hereby repealed. Section 4. Should any section or provision of this ordinance or any portion thereof be declared by a court of competent 'urisdiction to be invalid, such decision shall not affect the remainder of this ordinance. In the event any portion of this ordinance which imposes a fee or tax is declared invalid, the fee or tax previously imposed by the City by prior legislation shall be imposed Section 5. Authority is hereby given to codify this Ordinance. Section 6. This ordinance shall become effective immediately upon passage and shall be implemented for the fiscal year in which it is adopted as follows: 1. Any holder of a occupational license issued prior to the effective date of this ordinance but during the fiscal year commencing October 1, 1994 and ending September 30, 1995, shall receive credit for any 1994-1995 fee paid. 2. Any person seeking issuance of an occupational license 900182.BB ORD/95OCC.ORD Page 10 of 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 after the effective date of this ordinance for the balance of the 1994-95 fiscal year shall pay 50% of the occupational license tax established herein. FIRST READING this ~ day of ~-~ , 1995. SECOND READING AND FINAL PASSAGE this ~- day of 1995. CITY OF BOYNTON BEACH, FLORIDA ATTEST Ci~fy Clerk Rev. 6/1/95 900182.BB ORD/95OCC.ORD Page 11 of 11 SCHEDULE A (18 Pages) 0742 0752 0781 0782 0783 1520 1530 1540 1611 1620 1623 1624 1625 1626 1629 1700 1701 1702 1703 1704 1705 1706 OCCUPATIONAL LICENSE TAX RATE STRUCTURE NUMERICAL LISTING Veterinarian* Animal Specialty Service Landscape Architect* Lawn & Garden Service Tree Trimming Contractor - Residential Contractor - Building Contractor - General Contractor - Paving Contractor - Heavy Construction Contractor - TV Antenna & Tower Contractor - Underground Utilities (Ref. 1623) Contractor - Concrete (Ref. 1771) Contractor - Marine (Ref. 1629) Contractor - Tennis Court Miscellaneous Specialty Asphalt Sealing & Coating (Ref. 1799) Landscaping (Ref. 0782) Lathing (Ref. 1742) 187.00 84.00 187.00 140.00 140.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 84.00 84.00 84.00 84.00 Residential Gutter & Downspout Installation (Ref. 1761) 84.00 Striping (Ref. 1721) 84.00 Vinyl Clad Metal Shelving (Ref. 1799) 84.00 1707 1710 1711 1712 1713 1714 1715 1716 1717 1718 1721 1731 -1732 1733 1734 1741 1742 1743 1744 1745 1746 1750 1751 1752 1753 1754 Mirror/Shower Door Installation (Ref. 1799) Contractor - Irrigation Sprinkler (Ref. 1711) Contractor - Plumbing Contractor - Air Conditioning (Ref. 1711) Contractor - Mechanical (Ref. 1711) Contractor - Fire Sprinkler (Ref. 1711) Contractor - Refrigeration (Ref. 1711) Contractor - Room Air Conditioning (Ref. 1711) Contractor - Septic Tank (Ref. 1711) Contractor - Solar Water Heating (Ref. 1711) Contractor - Painting Contractor - Electrical Contractor - Communication & Sound (Ref. 1731) Contractor - Burglar & Fire Alarm (Ref. 1731) Contractor - Sign - Electrical (Ref. 1731) Contractor - Masonry Contractor - Plastering Contractor - Tile, Terrazzo, & Marble Contractor - Drywall (Ref. 1742) Contractor - Insulation (Ref. 1742) Contractor - Acoustical Tile (Ref. 1742) Contractor - Window (Ref. 1751) Carpentry & Cabinet Installation Contractor - Flooring, NEC Contractor - Door (Ref. 1751) Contractor - Garage Door (Ref. 1751) 84.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233'.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 .233.00 233.00 233.00 233.00 84.00 84.00 233.00 233.00 1761 1762 1763 1772 1781 1791 1793 1794 1795 1796 1797 1799 1800 1801 1802 1803 1804 1805 1806 1807 1808 1809 Contractor - Roofing Contractor - Roof Deck (Ref. 1761) Contractor - Sheet Metal (Ref. 1761) Contractor - Gunite (Ref. 1771) Contractor - Well Driller Contractor - Reinforcing, Iron & Steel Contractor - Glass & Glazing Excavation/Grading Contractor - Demolition Contractor - Elevator Contractor - Sign - Non-Electrical (Ref. 1799) Contractor - Miscellaneous Special Trade Contractor - Aluminum Specialty (Ref. 1799) Contractor - Awnings (Ref. 1799) Contractor - Boilers and Pressure Piping (Ref. 1799) Contractor - Fence Erection (Ref. 1799) Contractor - Liquified Petroleum Gas (Ref. 1799) Contractor - Ornamental Iron (Ref. 1799) Contractor - Pollutant Storage Systems (Ref. 1799) Contractor - Pool/Spa (Ref. 1799) Contractor - Pool/Spa Service (Ref. 1799) Miscellaneous Contractor (Ref. 1799) 233.00 '233.00 233.00 233.00 233.00 233.00 233.00 84.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 233.00 3 2024 2099 2299 2389 2392 2396 2399 2431 2434 2439 2511 2512 2515 2591 2671 2711 2759 2834 2842 2844 2899 3083 Manufacturer - Frozen DesSerts Number of workers fee schedule: Not exceeding 2 persons ........................ 103.00 Not exceeding 4 persons ........................ 173.00 Not exceeding 6 persons ........................ 233.00 More than 6, not exceeding 10 persons .......... 280.00 More than 10, not exceeding 20 persons ......... 350.00 More than 20 persons ........................... 525.00 Manufacturer - Food Preparation Manufacturer - Textile Goods Manufacturer - Apparel and Accessories Manufacturer - Slipcovers Manufacturer - Fabricated Trimmings Manufacturer - Fabricated Textile Products Manufacturer - Millwork Manufacturer - Cabinetry Manufacturer - Structural Members Manufacturer - Wood Furniture Manufacturer - Wood Furniture, Upholstered Manufacturer - Mattresses Manufacturer - Window Coverings Manufacturer - Plastic Packaging Manufacturer - Newspaper Publishing/Printing Manufacturer - Commercial Printing Manufacturer - Pharmaceutical Preparations Manufacturer - Cleaning Preparations Manufacturer - Cosmetic Preparations Manufacturer - Chemical Preparations Manufacturer - Plastic Sheets/Rods 4 See 2024 See 2024 See 2024 84.00 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 3089 3231 3271 3272 3281 3354 3442 3446 3479 3499 3542 3559 3569 3571 3599 3629 3663 3679 3728 3861 3911 3942 3949 3993 3999 4013 Manufacturer - Plastic Products, NEC Manufacturer - Glass Products Manufacturer - Concrete Block/Brick Manufacturer - Concrete Products Manufacturer - Stone Products Manufacturer - Aluminum Extruded Products Manufacturer - Metal Products Manufacturer - Ornamental Metal Products Manufacturer - Coating Application Manufacturer - Fabricated Metal Accessories Manufacturer - Machinery/Equipment Manufacturer - Special Industry Machinery Manufacturer - General Industrial Machinery Manufacturer - Computers Manufacturer - Machine Shop Manufacturer - Electrical Industrial Products Manufacturer - Communications Equipment Manufacturer - Electronic Components Manufacturer - Aircraft Parts Manufacturer - Photographic Equipment Processing Manufacturer - Jewelry 'Manufacturer - Dolls Manufacturer - Sporting GoodS Manufacturer - Advertising Specialties Manufacturer - Miscellaneous, NEC Railroad Company 5 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 See 2024 187.00 4118 4119 4121 4131 4173 4210 4222 4225 4493 4498 4522 4724 4725 4731 4780 4783 4813 4822 4841 4899 4924 4925 Ambulance Service (Ref. 4119) Transportation Service, NEC Taxi/Limousine Service Bus Service Bus Service/Depot Trucking Service Cold Storage, per sq. ft. 93.00 plus 32.00 per vehicle 93.00 plus 32.00 per vehicle 93.00 plus 32.00 per vehicle 93.00 plus 32.00 per vehicle 93.00 70.00 per vehicle Warehouse, per square footage fee schedule: 5,000 square fee or fraction thereof .......... 210.00 .Each additional 5,000 square feet ............. 20.00 Warehouse - Storage, per square ft. Marina Marine Detailing (Ref. 4499) Air Transportation, Non-Scheduled Travel Bureau* Tour Operator Freight Forwarding Service Packing & Crating Express Company Telephone Communications Telegraph & Other Communications Television Services Communication Services, NEC Natural Gas Distribution Liquified Petroleum Gas Distribution See 4222 84.00 84.00 84.00 140.00 84.00 140.00 140.00 280.00 280.00 84.00 140.00 84.00 280.00 280.00 6 5099 5197 5211 5261 5399 5411 5421 5461 5511 5531 5541 5699 5719 5810 5811 5812 5813 5912 Merchant - Wholesale, per inventory Wholesale, per inventory fee schedule: Not exceeding $5,000.~ ............................. 233.00 More than $5,000, not exceeding $25,000 ............ 326.00 More than $25,000, not exceeding $100,000 .......... 466.00 More than $100,000, not exceeding $500,000 ......... 700.00 More than $500,000 ................................. 839.00 Advertising Specialties Sales (Ref. 5199) 84.00 Lumber Company, per inventory See 5399 Nursery: Trees/Plants, per inventory See 5399- Merchant - Retail, per inventory Retail, per inventory fee schedule: Not exceeding $5,000 ................................ 93.00 More than $5,000 for each additional $1,000 or fraction thereof .................................. 4.90 Grocery, per inventory Market - Meat/Fish/Poultry, Bakery Automobile Dealer* Auto Parts, per inventory Gas Station' Dressmaking Shop Blinds, Shades, Drapery Ice Cream Parlor Caterer Restaurant Drinking Places _ Pharmacy, per inventory per inventory 3.25 per seat See 5399 See 5399 140.00 187.00 See 5399 140.00 56.00 140.00 56.00 140.00 93.00 minimum 466.00 See 5399 7 5930 5932 5933 5944 5945 5961 5962 5963 5964 Antique Shop Antique stores and auction houses, selling only objects of value such as quality restored antiques, art objects, jewelry, and the like, but not used merchandise generally. 140.00 Used Merchandise Stores 140.00 Pawnbroker 625.00 Jewelry Shop, per inventory See 5399 Handicraft Shop, per inventory See 5399 Mail Order/Catalog 84.00 Vending Machine - Coin Operated a). Amusement Vending Machines: Each operator In addition, for each machine b). Service Vending Machines: Each operator 62.50 In addition, for each machine 25.00 c). Merchandise Vending Machines: Each operator 62.50 In addition, for each machine as follows: Requiring deposit under .35 25.00 Requiring deposit over .35 37.50 (Coin-operated Auto Wash and Laundry Machines are addressed separately, under SIC 7543 and SIC 7215, respectively). 187.50 25.00 The following coin-operated machines are exempt from license requirements: Cigarette vending machines (F. S. Section 210.03) Federal postage stamp machines, Parcel checking lockers, and Toilets (F. S. Section 205.63) Unadulterated Florida-produced citrus juice vending machines (F. S. Section 205.632) Furthermore, no license shall be required for coin-operated machines where the vending machines are owned and operated by charitable or benevolent nonprofit organizations and where the entire proceeds of such machines are used_solely for recognized charitable or benevolent purposes. No license shall be required for the operation of any machines where such machines are owned by a person who is otherwise licensed by the city, and such machines are located and operated at the owner's regularly licensed place of business. Vending - Mobile 84.00 Ice Cream Truck (Ref. 5963) 93.00 plus 32.00 per vehicle 8 5965 5992 5995 5998 6020 6030 6098 6099 6141 6162 6163 6211 6282 6410 6411 6412 6513 6530 6531 6532 6541 6552 7011 7033 7212 7214 Lunch Wagon (Ref. 5963) Florist, per inventory Optician* Auction Company (Ref. 5999) Bank - Commercial Bank - Savings Check Cashing Agency Financial Services, NEC Investment & Trading Mortgage Company* Mortgage Broker* Broker - Securities* Investment Advice InSurance Agent Insurance Company Medical Claims Processing Service (Ref. 6411) 93.00 plus 32.00 per vehicle See 5399 187.00 1,375.00 350.00 350'.00 280.00 280.00 280.00 280.00 140.00 280.00 84.00 47.00 84.00 84.00 Apartment Building Property Management* Real Estate Broker* Real Estate Salesperson* Title Abstract Office Sub Dividers & Developers, NEC Hotels & Motels Trailer Parks & Campsites Laundry/Dryclean - Drop Only Carpet Cleaning, Mobile (Ref. 7217) 3.50 per rm. 32.00 min. 84.00 84.00 47.00 280.00 140.00 3.50 rm. 32.00 minimum 93,00 + 3.25 per lot or site 93.00 84.00 7215 Laundry Machines, Coin Operated 62.50 + 1.25 per machine 7216 Dry Cleaning Establishments 187.00 7217 Carpet/Upholstery Cleaning, Commercial 187.00 7219 Laundry & Garment Services, NEC 56.00 7221 Photography 140.00 7230 Beauty School 187.00 7231 Beauty Parlor, Etc.* One Chair Ea. additional chair or manicurist Nail Salon* (Ref. 7231) One.Manicurist Table Ea. additional manicurist Barber Shops* One Chair 70.00 Each additional chair 19.00 7251 Shoe Repair & Shoe Shine Parlor 56.00 7261 Funeral Director* 187.00 7290 Debt Counseling Service (Ref. 7299) 84.00 7291 Income Tax Service 140.00 7292 Valet Parking (Ref. 7299) 84.00 7293 Tanning Salon (Ref. 7299) 84.00 7294 Weight Loss Center (Ref. 7299) 84.00 7295 Family - Home Child Care (Ref. 7299) 84.00 7296 Dating Service (Ref. 7299) 84.00 7297 Electrolysis* (Ref. 7299) 84.00 7298 Massage Therapist* 93.00 7299 Misc. Personal Services, NEC 84.00 7311 Publication Service, NEC 140.00 7319 Advertising 233.00 7232 7241 70.00 19.00 70.00 19.00 10 7322 7323 7334 7336 7337 7338 7342 7348 7349 7359 7361 7362 7370 7371 7376 7378 7379 7380 7381 7384 7385 7386 7387 7388 7389 7390 Collection Agency* Credit Association Photocopying/Duplicating Service Commercial Art/Graphic Design Typing Service Secretarial Services Exterminator Misc. Commercial Serv~.~es, NEC Janitorial Service Rental Service Employment Agency Nursing Registry Data Processing Service Computer Programming Service Computer Services Computer Maintenance & Repair Computer Related Services Private Detective* Security Service* Photofinishing Laboratories Books, Periodicals, News Bureaus (Ref. 7389) Auto Broker (Ref. 7389) Messenger Service (Ref. 7389) Appraiser* (Ref. 7389) Business Services, NEC Handyman (NO NEW LICENSES ONLY RENEWALS) 140.00 140.00 84.00 84.00 84.00 140.00 140.00 84.00 140.00 140.00 84.00 84.00 84.00 i40.00 84.00 84.00 84.00 84.00 84.00 140.00 84.00 140.00 56.00 187.00 84.00 140.00 11 7391 7392 7393 7394 7395 7396 7397 7398 7399 7400 7401 7402 7403 7404 7405 7406 7407 7408 7409 7410 7411 7412 7413 7414 7415 7416 Interior Designer* (Ref. 7389) Manufacturer's Representative (Ref. 7389) Telemarketing/Soliciting* (Ref. 7389) Auctioneer* (Ref. 7389) Interior Decorator (Ref. 7389) Agent or Agency (Ref. 7389) Answering Service (Ref. 7389) Arts & Crafts - Handmade (Ref. 7389) Asbestos Consultant (Ref. 7389) Boat Broker (Ref. 7389) Draftsman (Ref. 7389) Executive Office (Ref. 7389) Furniture Installation (Ref. 7389) Home Demonstrator (Ref. 7389) Import-Export (Ref. 7389) Interpretation & Translation (Ref. 7389) Mail Depot (Ref. 7389) Music Recording Studio (Ref. 7389) Paralegal (Ref. 7389) Pool Cleaning - ~O chemicals (Ref. 7389) Pressure Cleaning (Ref. 7389) Sign Painting & Lettering (Ref. 7389) Water Softening Service (Ref. 7389) Yacht Broker* (Ref. 7389) Merchandise Broker (Ref. 7389) Financial Consultant (Ref. 7389) 187.00 140.00 140.00 233.00 140.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 12 7417 7418 7419 7420 7421 7422 7423 7424 7425 7426 7427 7513 7514 7530 7532 7536 7538 7542 7543 7544 7549 7550 7551 7629 7631 7641 Showroom (Ref. 7389) Courier Service (Ref. 7389) Aquarium Service (Ref. 7389) Religious/Charitable Organization (Ref. 7389) Pet Sitting (Ref. 7389) Housesitting (Ref. 7389) Embroidery Service (Ref. 7389) Diver - Commercial (Ref. 7389) Inspection Service - No Appraisal (Ref. 7389) Consultant (Ref. 7389) Mediation Counselor Truck Rental & Leasing Passenger Car Rental Auto Pinstriping (Ref. 7532) Auto Body Shop, per # of workers* Auto Glass Installation* Auto Mechanical Repair*, per # of workers Car Wash Car Wash - coin operated Auto Detailing Automotive Services, NEC* Wrec~er/Towing Service (Ref. 7549) Window Tinting (Ref. 7549) Appliance Repair Jewelry Repair Reupholstery, per ~ of workers 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 84.00 233.00 233.00 84.00 See 2024 84.00 See 2024 84.00 93.00 plus 19.00 per machine 56.00 84.00 70.00 per vehicle 84.00 84.00 27.00 See 2024 13 7692 7697 7698 7699 7700 7701 7702 7832 7910 7911 7922 7928 7929 7933 7987 7988 7989 7990 7991 7993 7994 7995 7997 Welding, per ~ of workers Locksmith, per # of workers (Ref. 7699) Repair Shops, per # of workers (Ref. 7699) Misc. Repair Services, NEC Mobile repair (Ref. 7699) Bicycle Repair Screen Repair Motion Picture Theatre 45¢ per seat Carnival or Circus (Ref. 7999) Dance Studio/School Misc. Theatrical Services Adult Entertainment (Ref. 7929) A floor plan showing square footage of building, indicate portion to be allotted for this use and seating chart if applicable, plus a site plan to show the off-street parking, shall be submitted for review with the O.L. application and filing fee. Entertainers & Entertainment Groups Bowling Alley Martial Arts Instruction (Ref. 7999) Fishing Guide (Ref. 7999) Boat Captain Service (Ref. 7999) Athletic Clubs (Ref. 7991) Fitness Trainer Amusement Arcade, per machine Billiards (Ref. 7993) Special Events (Ref. 7996) Bankruptcy Sale (Ref. 7389) See 2024 See 2024 See 2024 84.00 84.00 84.00 84.00 93.00 minimum 466.00 140.00 84.00 1,000.00 84.00 47.00 per alley 84.00 84.00 84.00 140.00 84.00 See 5962 47.00 per table 140.00 140.00 14 7998 7999 Misc. Recreation Services, NEC Boats - Recreation Small motor crafts, each 20.00 1-5 passenger capacity 70.00 6-10 passenger capacity 93.00 10-50 passenger capacity 140.00 Over 50 passenger capacity 233.00 8011 Physician* 187.00 8012 Psychiatrist* 187.00 8013 Ophthalmologist 187.00 8021 Dentist* 187.00 8031 Osteopath* 187.00 8034 Relaxation Therapist (Ref. 8049) 187.00 8035 Psychotherapist (Ref. 8049) 187.00 8036 Psychologist (Ref. 8049) 187.00 8037 Physical Therapist (Ref. 8049) 187.00 8038 Occupational Therapist (Ref. 8049) 187.00 8039 Midwife (Ref. 8049) 187.00 8040 Mental Health Counselor (Ref. 8049) 187.00 8041 Chiropractor* 187.00 8042 Optometrist* 187.00 8043 Podiatrist* 187.00 8044 Hypnotist (Ref. 8049) 187.00 8045 Dietician (Ref. 8049) 187.00 8046 Clinical Social Worker (Ref. 8049) 187.00 8047 Audiologist (Ref. 8049) 187.00 8048 Acupuncturist (Ref. 8049) 187.00 8049 Health Practitioners, NEC* 187.00 8051 Skilled Nursing Care Facilities 140.00 15 84.00 8059 8062 8069 8070 8072 8096 8097 8098 8099 8111 8243 8244 8249 8296 8297 8298 8299 8322 8323 8324 8351 8361 8399 8422 8610 8611 Nursing Care Facility, NEC General Medical/Surgical Centers* Hospital Diagnostic Lab (Ref. 8071) Dental Laboratory Nursing (Ref. 8099) Surgical Technician (Ref. 8099) Hearing Aid Specialist (Ref. 8099) Health & Allied Services, NEC Attorney * Computer Assembly/Setup Business School Art School Ceramic Studio (Ref. 8299) Auto Driving School (Ref. 8299)- Piano/Instrument Instruction Schools & Education Services, NEC Individual & Family Social Services Counselor Marriage/Family Therapist* (Ref. 8322) Day Care - Children Adult Congregate Living Facility* Social Work Consultant* Aquarium Business Associations (Ref. 8611) Real Estate Board 16 3.25 per rm. 32.00 min. 187.00 140.00 84.00 187.00 93.00 93.00 187.00 93.00 187.00 84.00 140.00 140.00 140.00 140.00 84.00 140.00 187.00 84.0.0 187.00 140.00 3,25 per rm. 32.00 min. 84.00 84.00 84.00 84.00 8711 8712 8713 8721 8722 8733 8742 8748 8900 8998 8999 9991 9992 Engineer* Architect* Surveyor* Certified Public Accountant* Bookkeeper (Ref. 8721) Research Organization Business/Management Consultant Traffic Manager Construction. Inspector (Ref. 8999) Geologist* (Ref. 8999) Services, NEC Merchant - Temp./Regional Mall Concourse For four (4) of less temporary (less than a week), and portable, regional mall promotion activities with sales and located within any or all of the mall concourse areas, mall owners shall pay a license fee of $125.00. Temporary retail/mall carts Activities which would otherwise be subject to retail license fees, but which are temporary and portable and located in mall concourse areas, shall be charged a license fee of $37.50 for each three-month period or portion thereof. Fees will be paid quarterly in advance by the mall operator. Fees shall'be paid based upon the maximum projected number of spaces the mall allocates for temporary and portable retail locations within the mall for the twelve-month period commencing October the first of each year. Fees paid shall be subject to adjustment to reflect actual operating locations. Adjustment shall be made yearly during the month of August for the preceding twelve-month period and on written request from the mall operator. The mall operator shall submit sufficient records to support its request for adjustment. 187.00 187.00 187.00 187.00 84.00 84.00 84.00 84.00 84.00 187.00 84.00 17 99~3 Itinerant or Transient Merchant Covers persons who travel from city to city and sell and deliver goods, merchandise or services to business establishments; or who sell, demonstrate or deliver goods, merchandise or services to the general public, and do not have a permanent place of business in the City. Each person, per day ............................. 9.00 Each person, per week ............................ 47.00 Each person, per month ........................... 187.00 (I.D. registration required for each person.) * Requires a License from one of the following: Department of Professional Regulation, Department of Business Regulation, Department of Agriculture & Consumer Services, Department of Highway Safety & Motor Vehicles, Florida Bar Association, Department of Banking & Finance. numfee2.ol r~v. 3/4/95, 4/5/95 6/6/95 18