13-022 1
2= 1 ORDINANCE NO. 13 -022
3 ,
4 AN ORDINANCE OF THE CITY COMMISSION OF
5i THE CITY OF BOYNTON BEACH, FLORIDA,
6 AMENDING CHAPTER 13 OF THE CODE OF
7; ORDINANCES, SECTION 13 -4, "CLASSIFICATION
81 AND FEE SCHEDULE" TO PROVIDE FOR A FIVE
9 PERCENT (5 %) INCREASE IN BUSINESS TAX
1011 FEES; PROVIDING FOR CONFLICTS,
111, SEVERABILITY, CODIFICATION AND AN
12+ ' d EFFECTIVE DATE.
13k
141 WHEREAS, the City's Business Tax Receipt fees were last modified on June 20, ;
71
15 1 ' 2006 via Ordinance 06 -049; and
16{ 1 WHEREAS, the City Commission for the City of Boynton Beach desires to increase
I
17 ( the business tax receipt fees for all business operating within the City of Boynton Beach; and
1811 WHEREAS, pursuant to Section 205.0535(4), Florida Statutes, the City Commission
19 1 is authorized to increase the business tax receipt fees up to 5% every other year; and
20; WHEREAS, the City Commission finds it is in the best interest of the health, safety,
1
211! and welfare of the public to increase the business tax receipt fees for businesses in the City of .
221; Boynton Beach.
231; ; NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF
24' ! THE CITY OF BOYNTON BEACH, THAT:
25i
26 ' Section 1. The foregoing "Whereas" clauses are true and correct and incorporated '
271 herein by this reference.
28! I
2911 Section 2. That Chapter 13, "Licenses," Article I, "Business Tax Receipt," Section '
30 i h 13 -4, entitled "Classification and fee schedule" of the City of Boynton Beach Code of
3111 Ordinances, be, and the same is hereby amended in its entirety to read as follows:
32', 1
33 Sec. 13 -4 Classification and fee schedule.
3j
34 . See Exhibit "A" attached hereto
1
, 1
11
� i
I
11
1 ` . Section 3. Each and every other provision of Chapter 13, of the Code of Ordinances
2 of the City of Boynton Beach not herein specifically amended shall remain in full force and
3 ! effect as previously enacted.
4' , Section 4. All ordinances or parts of ordinances in conflict herewith be and the
5' same are hereby repealed, provided that no portion of the City of Boynton Beach Noise
6' Control Ordinance shall be repealed.
7 Section 5. Should any section or provision of this ordinance or portion hereof, any
811 paragraph, sentence or word be declared by a court of competent jurisdiction to be invalid,
91 such decision shall not affect the remainder of this ordinance.
101 Section 6. Authority is hereby granted to codify said ordinance.
111 Section 7. This ordinance shall become effective immediately upon passage.
121 FIRST READING this 18 day of June, 2013.
13
14 SECOND, FINAL READING AND PASSAGE this 0. day of
15 , , 2013.
161!
17 ! i CITY OF BOYNTON BEACH, FLORIDA
18
20 or — Taylo
22
23 1 f Vice Mayor — Woodrow L. Hay
24
25 1
26 ;1 Commissioner — D vid T. Merker
27 �
28
2 , Co missi er — Michael M. Fitzp. rick
30
31 1,
32 j Coymmissioner — Joe Casello
33
34 1 ATTEST:
35 d; G■ ,Y *c
37 ' e e
3 et M. Prainito, C, City Clerk to
3 0
40 1 (CORPORATE SEAL) 41,o
j d
i \ \apps3 city cbb\ auto \ Data \179\ Items \171\ 2480\ 3233\ Ordinances_ - _Business_ Tax_ Fee_Revuion(2013) doc
ij
�1
Sec. 13 -4 Classification and fee schedule.
The City Commission establishes classifications for businesses or groups of business and
Business Tax Receipt taxes therefor as set forth below.
(Ord. No. 94 -15, Appendix A, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5 -95; Ord. No. 06 -096, § 2, 1 -2-
07; Ord. No. 12 -012, § 2, 7 -3 -12)
Business Tax Receipt Tax Rate Structure
Standard Industrial Classification
Businesses, Professions, Occupations
(* - See note, end of schedule; NEC - See note, end of schedule)
The businesses, professions and occupations subject to the provisions of Chapter 13, the
Business Tax Receipt taxes imposed and levied, the Standard Industrial Classifications assigned,
and other requirements pertaining thereto are as follows:
SIC Description Fee
0742 Veterinarian* 196 35 206.17
0752 Animal Specialty Service 88.20 92.61
0781 Landscape Architect* 4-46-.3-5 206.17
0782 Lawn & Garden Service 1 17 440 1 54.35
0783 Tree Trimming 117 00 154.35
1520 Contractor - Residential 211.65 256.88
1530 Contractor - Building 24165 256.88
1540 Contractor - General 2 14.65 256.88
1611 Contractor - Paving 2-65 2 2256.88
1620 Contractor - Heavy Construction 2 14 65 256.88
1623 Contractor - TV Antenna & Tower 244 65 256.88
1624 Contractor - Underground Utilities (Ref. 1623) 241 65 256.88
1625 Contractor - Concrete (Ref. 1771) 211-65 256.88
1626 Contractor - Marine (Ref. 1629) 21-1.65 256.88
1629 Contractor - Tennis Court 211.65 256.88
1700 Miscellaneous Specialty 88 20 92 61
1701 Asphalt Sealing & Coating (Ref. 1799) 88.20 92.61
1702 Landscaping (Ref. 0782) 88 20 92.61
1703 Lathing (Ref. 1742) 88.20 92.61
1704 Residential Gutter & Downspout Installation (Ref. 1761) 88.20 92.61
1705 Striping (Ref. 1721) 88.20 92.61
1706 Vinyl Clad Metal Shelving (Ref. 1799) 88.20 92.61
1707 Mirror /Shower Door Installation (Ref. 1799) 88.20 92.61
1710 Contractor - Irrigation Sprinkler (Ref. 1711) 244 65 256.88
1711 Contractor - Plumbing 244.65 256.88
1712 Contractor - Air Conditioning (Ref. 1711) 2 11.65 256.88
1713 Contractor - Mechanical (Ref. 1711) 211.65 256.88
1714 Contractor - Fire Sprinkler (Ref. 1711) 214.65 256.88
1715 Contractor - Refrigeration (Ref. 1711) 244.65 256.88
1716 Contractor - Room Air Conditioning (Ref. 1711) 214 65 256.88
1717 Contractor - Septic Tank (Ref. 1711). 211.65 256.88
1718 Contractor - Solar Water Heating (Ref. 1711) 214.65 256.88
1721 Contractor - Painting 21i 65 256.88
1731 Contractor - Electrical 244.65 256 88
1732 Contractor - Communication & Sound (Ref. 1731) 241.65 256.88
1733 Contractor - Burglar & Fire Alarm (Ref. 1731) 211.65 256.88
1734 Contractor - Sign - Electrical (Ref. 1731) 214 65 256.88
1741 Contractor - Masonry 214.65 256 88
1742 Contractor - Plastering 214.65 256.88
1743 Contractor - Tile, Terrazzo, & Marble 21 1.65 256.88
1744 Contractor - Drywall (Ref. 1742) 211 65 256.88
1745 Contractor - Insulation (Ref. 1742) 2 1'1.65 2256.88
1746 Contractor - Acoustical Tile (Ref. 1742) 211.65 256.88
1750 Contractor - Window (Ref. 1751) 211 65 256.88
1751 Carpentry & Cabinet Installation 8820 92.61
1752 Contractor - Flooring, NEC 88 20 92.61
1753 Contractor - Door (Ref. 1751) 244.65 256.88
1754 Contractor - Garage Door (Ref. 1751) 2 1 1 65 256.88
1761 Contractor - Roofing 21 1.65 256.88
1762 Contractor - Roof Deck (Ref. 1761) 241.65 256.88
1763 Contractor - Sheet Metal (Ref. 1761) 214 65 256.88
1772 Contractor - Gunite (Ref. 1771) 2 11 65 256.88
1781 Contractor - Well Driller 211.65 256.88
1791 Contractor - Reinforcing, Iron & Steel 21 1 65 256.88
1793 Contractor - Glass & Glazing 244.65 256.88
1794 Excavation/Grading 88.20 92.61
1795 Contractor - Demolition 2 11.65 2 56.88
1796 Contractor - Elevator 211 65 256.88
1797 Contractor - Sign - Nonelectrical (Ref. 1799) 211.65 256.88
1799 Contractor - Miscellaneous Special Trade 2 11 65 256.88
1800 Contractor - Aluminum Specialty (Ref. 1799) 244.65 256.88
1801 Contractor - Awnings (Ref. 1799) 21 1.65 256.88
1802 Contractor - Boilers and Pressure Piping (Ref. 1799) 2 11.65 256 88
1803 Contractor - Fence Erection (Ref. 1799) 211 65 256.88
1804 Contractor - Liquified Petroleum Gas (Ref. 1799) 24165 256.88
1805 Contractor - Ornamental Iron (Ref. 1799) 241.65 256.88
1806 Contractor - Pollutant Storage Systems (Ref. 1799) 2 11.65 256.88
1807 Contractor - Pool /Spa (Ref. 1799) 211.65 256.88
1808 Contractor - Pool /Spa Service (Ref. 1799) 241.65 256.88
1809 Miscellaneous Contractor (Ref. 1799) 244 65 256.88
2024 Manufacturer - Frozen Desserts
Number of workers fee schedule:
Not exceeding 2 persons 108.15 113.56
Not exceeding 4 persons 181.65 190.73
Not exceeding 6 persons 21 1 65 256.88
More than 6, not exceeding 10 persons 29 1.00 308.70
More than 10, not exceeding 20 persons 367.5(1 385.88
More than 20 persons 551.25 578.81
2099 Manufacturer - Food Preparation See 2024
2299 Manufacturer - Textile Goods See 2024
2389 Manufacturer - Apparel and Accessories See 2024
1 2392 Manufacturer - Slipcovers 88.20 92.61
2396 Manufacturer - Fabricated Trimmings See 2024
2399 Manufacturer - Fabricated Textile Products See 2024
2431 Manufacturer - Millwork See 2024
2434 Manufacturer - Cabinetry See 2024
2439 Manufacturer - Structural Members See 2024
2511 Manufacturer - Wood Furniture See 2024
2512 Manufactured - Wood Furniture, Upholstered See 2024
2515 Manufacturer - Mattresses See 2024
2591 Manufacturer - Window Coverings See 2024
2671 Manufacturer - Plastic Packaging See 2024
2711 Manufacturer - Newspaper Publishing /Printing See 2024
2759 Manufacturer - Commercial Printing See 2024
2834 Manufacturer - Pharmaceutical Preparations See 2024
2842 Manufacturer - Cleaning Preparations See 2024
2844 Manufacturer - Cosmetic Preparations See 2024
2899 Manufacturer - Chemical Preparations See 2024
3083 Manufacturer - Plastic Sheets /Rods See 2024
3089 Manufacturer - Plastic Products, NEC See 2024
3231 Manufacturer - Glass Products See 2024
3271 Manufacturer - Concrete Block/Brick See 2024
3272 Manufacturer - Concrete Products See 2024
3281 Manufacturer - Stone Products See 2024
3354 Manufacturer - Aluminum Extruded Products See 2024
3442 Manufacturer - Metal Products See 2024
3446 Manufacturer - Ornamental Metal Products See 2024
3479 Manufacturer - Coating Application See 2024
3499 Manufacturer - Fabricated Metal Accessories See 2024
3542 Manufacturer - Machinery /Equipment See 2024
3559 Manufacturer - Special Industry Machinery See 2024
3569 Manufacturer - General Industrial Machinery See 2024
3571 Manufacturer - Computers See 2024
3599 Manufacturer - Machine Shop See 2024
3629 Manufacturer - Electrical Industrial Products See 2024
3663 Manufacturer - Communications Equipment See 2024
3679 Manufacturer - Electronic Components See 2024
3728 Manufacturer - Aircraft Parts See 2024
3861 Manufacturer - Photographic Equipment Processing See 2024
3911 Manufacturer - Jewelry See 2024
3942 Manufacturer - Dolls See 2024
3949 Manufacturer - Sporting Goods See 2024
3993 Manufacturer - Advertising Specialties See 2024
3999 Manufacturer - Miscellaneous, NEC See 2024
4013 Railroad Company 1-9-6, 206.17
4118 Ambulance Service (Ref. 4119) 97.65 102.53 plus 33.60 35.28
vehicle
4119 Transportation Service, NEC 97.65 102.53 plus 33.60 35.28
vehicle
4121 Taxi /Limousine Service 97.65 102.53 plus 33.60 35.28
vehicle
4131 Bus Service 97.65 102.53 plus 33.60 35.28
vehicle
4173 Bus Service /Depot 97 65 102.53
4210 Trucking Service 73.50 77.18 per vehicle
4222 Cold Storage, per square foot
Warehouse, per square footage fee schedule:
5,000 square feet or fraction thereof 220.50 231.53
Each additional 5,000 square feet 21 00 2
4225 Warehouse - Storage, per square foot See 4222
4493 Marina 8-8,20 92.61
4498 Marine Detailing (Ref. 4499) 88 20 92.61
4522 Air Transportation, Nonscheduled 8820 92.61
4724 Travel Bureau* 1 17.00 154.35
4725 Tour Operator 88 20 92.61
4731 Freight Forwarding Service 1 17 00 154.35
4780 Packing & Crating 117.00 154.35
4783 Express Company 29'1.00 308.70
4813 Telephone Communications 291.00 308.70
4822 Telegraph & Other Communications 88.20 92.61
4841 Television Services 147.00 154.35
4899 Communication Services, NEC 88.20 92.61
4924 Natural Gas Distribution 294.00 308.70
4925 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
More than $5,000, not exceeding $25,000 342.30 359.42
More than $25,000, not exceeding $100,000 189 30 513.77
More than $100,000, not exceeding $500,000 735.00 771.75
More than $500,000 880.95 925.00
5197 Advertising Specialties Sales (Ref. 5199) 88.20 92.61
5211 Lumber Company, per inventory See 5399
5261 Nursery: Trees/Plants, per inventory See 5399
5399 Merchant - Retail, per inventory
Retail, per inventory fee schedule:
Not exceeding $5,000 97 65 102.53
More than $5,000, for each additional $1,000 or fraction 5.15 5.41
thereof
5411 Grocery, per inventory See 5399
5421 Market - Meat/Fish/Poultry, per inventory See 5399
5461 Bakery - 147 -04 154.35
5511 Automobile Dealer* 196 35 206.17
5531 Auto Parts, per inventory See 5399
5541 Gas Station 147 00 154.35
5699 Dressmaking Shop 58 80 61.74
5719 Blinds, Shades, Drapery 147 00 154.35
5810 Ice Cream Parlor 58 80 61.74
5811 Caterer 147 00 154.35
5812 Restaurant 3.41 3.58 per seat, 97.65 102.5.
minimum
1 5813 Drinking Places 189.30 513.77
5912 Pharmacy, per inventory See 5399
1 5930 Antique Shop 1 17.00 154.35
Antique stores and auction houses, selling only objects of value such as quality restored antiques, art object
jewelry, and the like, but not used merchandise generally.
1 5932 Used Merchandise Stores 147.00 154.35
5933 Pawnbroker 656.2- 689.06
5944 Jewelry Shop, per inventory See 5399
5945 Handicraft Shop, per inventory See 5399
1 5961 Mail Order /Catalog 88.20 92.61
5962 Vending Machine - Coin - Operated
(a) Amusement Vending Machines:
Each operator 196.88 206.73
In addition, for each machine 26.25 27.56
(b) Service Vending Machines:
Each operator 65 63 68.91
In addition, for each machine 26.25 27.56
(c) Merchandise Vending Machines:
Each operator 65.63 68.91
In addition, for each machine as follows:
Requiring deposit under .35 26.25 27.56
Requiring deposit over .35 39.38 41.35
(Coin- operated Auto Wash and Laundry Machines are addressed separately, under SIC
7543 and SIC 7215, respectively.)
The following coin - operated machines are exempt from Business Tax Receipt
requirements:
Cigarette vending machines (F.S. 210.03)
Federal postage stamp machines, Parcel checking lockers, and Toilets (F.S. 205.63)
Unadulterated Florida - produced citrus juice vending machines (F.S. 205.632)
Furthermore, no Business Tax Receipt 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 Business Tax Receipt shall be required for the operation
of any machines where such machines are owned by a person who is otherwise issued a
Certificate of Use by the city, and such machines are located and operated at the owner's regular
place of business.
5963 Vending - Mobile 88 20 92.61
5964 Ice Cream Truck (Ref. 5963) 97 65 102.53 plus 33.60 35.28
5965 Lunch Wagon (Ref. 5963) 97.65 102.53 plus 33 60 35.28
5992 Florist, per inventory See 5399
5995 Optician* 196 35 206.17
5998 Auction Company (Ref. 5999) 1.143 75 1,515.94
6020 Bank - Commercial 367.50 385.88
6030 Bank - Savings 367 50 385.88
6098 Check Cashing Agency 294 00 308.70
6099 Financial Services, NEC 291.00 308.70
6141 Investment & Trading 291.00 308.70
6162 Mortgage Company* 291.00 308.70
6163 Mortgage Broker* 1 17 00 1S4.35
6211 Broker - Securities* 291.00 308.70
6282 Investment Advice 88.20 92.61
6410 Insurance Agent -19 35 51.82
6411 Insurance Company 88 20 92.61
6412 Medical Claims Processing Service (Ref. 6411) 88 20 92.61
6513 Apartment Building 3-6# 3.86 per room, 33.60 35.2
6514 Rental property four (4) units or less, including single 34+8 3.86 per room 33.60 35.2E
family residential rentals Procedure:
Business Tax Receipts Procedure:
Every rental unit used for residential living purposes in the city must have a Certificate of Use
and unless otherwise exempt, must be issued a Business Tax Receipt. This includes rental
property four units or less, including single family residential rentals, condominiums, and mobile
homes.
Business Tax Receipts are issued for a period of twelve months, from October 1 to the
following September 30 They must be renewed annually. To avoid renewal late fees, rental
Business Tax Receipt fees are payable by October 1 After January 30 late renewals 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 Certificate of use and rental Business Tax Receipt;
(2) Schedule an inspection of the rental with the Code Compliance Division.
If the inspection process should reveal Zoning, Building, Housing or Fire Code violations,
they must be corrected and a re- inspection made by the appropriate department. The owner is
given adequate time to correct any violations. All violations must be corrected before occupancy
will be approved.
Any property that has been found in violation by a code compliance board of the city shall be
required to be inspected after six (6) months from the date of the hearing, and again at twelve
(12) months after the date of the hearing in which the property was found to be in violation.
The owner of a property that has been found to be in violation by a code compliance board of
the city shall be required to pay an inspection fee of seventy -five dollars ($75.00) for each of the
inspections required. The required inspection fees shall be included as part of the administrative
costs assessed by the city and shall be included in any liens filed by the city.
NOTE: Fees may change from time to time by Ordinance of the City Commission. The
application for Certificate of Use and information forms for rental Business Tax Receipts are
available on line at the city's website and at the Development Services Division of City Hall, 100
East Boynton Beach Boulevard. It should be noted that post office boxes are not acceptable
addresses for mailing purposes, and actual street addresses are required on the application.
Designation of resident agent: No Certificate of Use and Business Tax Receipt shall be
issued by the city for a rental dwelling located on a rental premises unless the applicant therefor
designates in writing to the city the name, address, and local telephone number of the owner or
resident agent to receive service of notice of violation of this Code. The owner may designate as
his or her resident agent any natural person eighteen (18) years of age or older who is
customarily present at a business location within the city for the purposes of transacting business,
or who actually resides within the city. An owner may change his or her designation of a
resident by notifying the city in writing of the name, address, and local telephone number of the
person designated by the owner to replace the previous resident agent. Any notice of violation or
legal process which has been delivered or served upon the previous resident agent prior to the
receipt of the city of notice of change of the resident agent shall be deemed effective service. It
shall be the sole responsibility of the owner to appoint a reliable resident agent and to inform the
resident agent of his correct mailing address. Failure to do so shall be no defense to a violation
of this Code. No owner shall designate as a resident agent any person who does not expressly
comply with the provisions of this section.
The owner or the resident agent shall be deemed to be the "violator" as the term is used in F.
S. § 162.06(2). Service of notice of the resident agent shall be deemed service of notice of the
owner, tenant and violator.
6530 Property Management* 80 _
6531 Real Estate Broker* 88.20_
6541 Title Abstract Office 294
6552 Subdividers & Developers, NEC 117.00_
7011 Hotels & Motels 3,48 3
35.28 m
7033 Trailer Parks & Campsites 97.65_
3.58 per
7212 Laundry /Dryclean - Drop Only 97.65_
7214 Carpet Cleaning, Mobile (Ref. 7217) 88-2
7215 Laundry Machines, Coin - Operated 65.63
1.38 per
7216 Dry Cleaning Establishments 196.35_
7217 Carpet/Upholstery Cleaning, Commercial 196.35_
7219 Laundry & Garment Services, NEC 58.80_
7221 Photography 147.00_
7230 Beauty school 196.35_
7231 Beauty Parlor, Etc.*
One chair 73 50
Each additional chair or manicurist 19.95
7232 Nail Salon* (Ref. 7231)
One manicurist table 73 50
Each additional manicurist 19.95
7241 Barber Shops*
One chair 73.50
Each additional chair 19.95
7251 Shoe Repair & Shoe Shine Parlor 58.80_
7261 Funeral Director* 196.35
7290 Debt Counseling Service (Ref 7299) 88.20
7291 Income Tax Service 147.00_
7292 Valet Parking (Ref. 7299) 8-840
7293 Tanning Salon (Ref. 7299) 88.20_
7294 Weight Loss Center (Ref. 7299) 88.
7295 Family - Home Child Care (Ref. 7299) 8840
7296 Dating Service (Ref. 7299) 88
7297 Electrolysis* (Ref 7299) 8 _
7298 Massage Therapist* 97.65_
7299 Miscellaneous Personal Services, NEC 88.20_
7311 Publication Service, NEC 117 00
7319 Advertising 241.65_
7322 Collection Agency* 147.00_
7323 Credit Association 147.00
7334 Photocopying /Duplicating Service 88.20_
7336 Commercial Art/Graphic Design 88.20_
7337 Typing Service 88.20_
7338 Secretarial Services 117.00_
7342 Exterminator 147.00
7348 Miscellaneous Commercial Services, NEC 8_
7349 Janitorial Service 1 17.00
7359 Rental Service 117.00_
7361 Employment Agency 88.20_
7362 Nursing Registry 8'8.2 -0_
7370 Data Processing Service 88,2 -0_
7371 Computer Programming Service 147.00_
7376 Computer Services 88.20_
7378 Computer Maintenance & Repair 88.20_
7379 Computer Related Services 88.20
7380 Private Detective* 82-0
7381 Security Service* 88.20
7384 Photofinishing Laboratories 1 17.00_
7385 Books, Periodicals, News Bureaus (Ref. 7389) 88.20_
7386 Auto Broker (Ref. 7389) 1/17.00_
7387 Messenger Service (Ref. 7389) 58.80_
7388 Appraiser* (Ref. 7389) 196.35_
7389 Business Services, NEC 88.20
7390 Handyman (No new licenses only renewals) 147.00
7391 Interior Designer* (Ref. 7389) 196.35_
7392 Manufacturer's Representative (Ref. 7389) 147.00
7393 Telemarketing/Soliciting* (Ref. 7389) 147.00_
7394 Auctioneer* (Ref. 7389) 21`1.65_
7395 Interior Decorator (Ref. 7389) 147.00_
7396 Agent or Agency (Ref. 7389) 88.20
7397 Answering Service (Ref. 7389) 88.20_
7398 Arts & Crafts - Handmade (Ref. 7389) 8820_
7399 Asbestos Consultant (Ref. 7389) 8 -8.20
7400 Boat Broker (Ref. 7389) 88.2()
7401 Draftsman (Ref. 7389) 88.20
7402 Executive Office (Ref. 7389) 88.20_
7403 Furniture Installation (Ref. 7389) 88-0 _
7404 Home Demonstrator (Ref. 7389) MT20
7405 Import-Export (Ref. 7389) 88.20_
7406 Interpretation & Translation (Ref. 7389) 88.20
7407 Mail Depot (Ref. 7389) 820_
7408 Music Recording Studio (Ref. 7389) 8 -8.2()
7409 Paralegal (Ref. 7389) 88.20_
7410 Pool Cleaning - NO chemicals (Ref. 7389) 88.20_
7411 Pressure Cleaning (Ref. 7389) 8820_
7412 Sign Painting & Lettering (Ref. 7389) 8 -8.20
7413 Water Softening Service (Ref. 7389) 88.20
7414 Yacht Broker* (Ref. 7389) 88 20
7415 Merchandise Broker (Ref. 7389) 88.20_
7416 Financial Consultant (Ref. 7389) 88.2()
7417 Showroom (Ref. 7389) 8-820
7418 Courier Service (Ref. 7389) 88.20
7419 Aquarium Service (Ref. 7389) 88.20
7420 Religious /Charitable Organization (Ref. 7389) 88.20
7421 Pet Sitting (Ref. 7389) 88.20
7422 Housesitting (Ref. 7389) 88 20
7423 Embroidery Service (Ref. 7389) 8-8.20_
7424 Diver - Commercial (Ref. 7389) 88.-0_
7425 Inspection Service - No Appraisal (Ref. 7389) 80
7426 Consultant (Ref. 7389) 8 -8.20_
7427 Mediation Counselor 820
7513 Truck Rental & Leasing 2111.65_
7514 Passenger Car Rental 244.65_
7530 Auto Pinstriping (Ref. 7532) 88.20
7532 Auto Body Shop, per number of workers* See 202
7536 Auto Glass Installation* 8820
7538 Auto Mechanical Repair *, per number of workers See 202
7542 Car Wash 88.20
7543 Car Wash - coin - operated 97.65
20.95 pc
7544 Auto Detailing 58 80
7549 Automotive Services, NEC* 88.20_
7550 Wrecker /Towing Service (Ref. 7549) 73.50_
7551 Window Tinting (Ref. 7549) 88.20
7629 Appliance Repair 8 -8.20_
7631 Jewelry Repair 28 35
7641 Reupholstery, per number of workers See 202
7692 Welding, per number of workers See 202
7697 Locksmith, per number of workers (Ref. 7699) See 202
7698 Repair Shops, per number of workers (Ref. 7699) See 202
7699 Miscellaneous Repair Services, NEC 88 20
7700 Mobile Repair (Ref. 7699) 8- 8:2{1_
7701 Bicycle Repair 88.2-0_
7702 Screen Repair 88.20_
7832 Motion Picture Theatre .47 .4
97.65
7910 Carnival or Circus (Ref. 7999) '189.30_
7911 Dance Studio /School 147.00_
7922 Miscellaneous Theatrical Services 88.20
7928 Adult Entertainment (Ref. 7929) 1,050.0(
A floor plan showing square footage of building, indicate portion to be allotted for this use and
applicable, plus a site plan to show the off - street parking, shall be submitted for review with th(
Use application and filing fee.
7929 Entertainers & Entertainment Groups 88.20
7933 Bowling Alley d9.35 _
7987 Martial Arts Instruction (Ref 7999) 88.20
7988 Fishing Guide (Ref. 7999) 8820_
7989 Boat Captain Service (Ref. 7999)
7990 Athletic Clubs (Ref. 7991) 117.00_
7991 Fitness Trainer X8.20
7993 Amusement Arcade, per machine See 596
7994 Billiards (Ref. 7993) '19.35
7995 Special Events (Ref. 7996) 147.00_
7997 Bankruptcy Sale (Ref. 7389) 147.00_
7998 Miscellaneous Recreation Services, NEC 88.20
7999 Boats - Recreation
Small motor crafts, each 21.00
1 - 5 passenger capacity 73.50__
6 - 10 passenger capacity 97.65
10 - 50 passenger capacity 147.00_
Over 50 passenger capacity 244.65_
8011 Physician* 196.35
8012 Psychiatrist* 196.35
8013 Ophthalmologist 196.35
8021 Dentist* 196.35
8031 Osteopath* 196.35_
8034 Relaxation Therapist (Ref. 8049) 196.35_
8035 Psychotherapist (Ref. 8049) 196.35_
8036 Psychologist (Ref. 8049) 196.35_
8037 Physical Therapist (Ref. 8049) 196.35_
8038 Occupational Therapist (Ref. 8049) 196.35
8039 Midwife (Ref. 8049) 196.35_
8040 Mental Health Counselor (Ref. 8049) 196.35_
8041 Chiropractor* 196.35_
8042 Optometrist* 196.35_
8043 Podiatrist* 196.35
8044 Hypnotist (Ref. 8049) 196.35
8045 Dietitian (Ref. 8049) 196.35_
8046 Clinical Social Worker (Ref. 8049) 196.35
8047 Audiologist (Ref. 8049) 196.35_
8048 Acupuncturist (Ref. 8049) 196.35_
8049 Health Practitioners, NEC* 196.35
8051 Skilled Nursing Care Facilities 147.00_
8059 Nursing Care Facility, NEC 3.11 3
33.60
8062 General Medical /Surgical Centers* 196.35_
8069 Hospital 117.00_
8070 Diagnostic Lab (Ref. 8071) 8820_
8072 Dental Laboratory 196.35_
8096 Nursing (Ref. 8099) 97.65_
8097 Surgical Technician (Ref. 8099) 97.65_
8098 Hearing Aid Specialist (Ref. 8099) 196.35_
8099 Health & Allied Services, NEC 97.65
8111 Attorney* 196.35
8243 Computer Assembly /Setup 188.20_
8244 Business School 147.00
8249 Art School 147,00_
8296 Ceramic Studio (Ref. 8299) 1 47.00
8297 Auto Driving School (Ref. 8299) 1 17.00
8298 Piano /Instrument Instruction 8 -8.20_
8299 Schools & Education Services, NEC 117.00_
8322 Individual & Family Social Services 206.17_
8323 Counselor 88.20_
8324 Marriage /Family Therapist* (Ref. 8322) 206.17_
8351 Day Care - Children 147.00_
8361 Adult Congregate Living Facility* 3.41 3
33.60
8399 Social Work Consultant* 88 20_
8422 Aquarium 88 20_
8610 Business Associations (Ref. 8611) 840_
8611 Real Estate Board 88.20_
8711 Engineer* 196.35_
8712 Architect* 196.35_
8713 Surveyor* 196.35_
8721 Certified Public Accountant* 196.35_
8722 Bookkeeper (Ref. 8721) 88.20_
8733 Research Organization 88.20_
8742 Business /Management Consultant 84,2-0
8748 Traffic Manager 88.2-0_
8900 Construction Inspector (Ref. 8999) 88.20
8998 Geologist* (Ref. 8999) 1 96.35_
8999 Services, NEC 88.20_
9991 Merchant - temp. /regional mall concourse
For four (4) or less temporary (less than a week), and portable, regional mall promotion activiti
located within any or all of the mall concourse areas, mall owners shall pay a Business Tax Re(
$131.25. $137.81.
9992 Temporary retail /mall carts
Activities which would otherwise be subject to retail Business Tax Receipt fees, but which are
portable and located in mall concourse areas, shall be charged a Business Tax Receipt fee of $�
each three -month period or portion thereof. Fees will be paid quarterly in advance by the mall
shall be paid based upon the maximum projected number of spaces the mall allocates for temp(
retail locations within the mall for the twelve- month period commencing October the first of e
paid shall be subject to adjustment to reflect actual operating locations. Adjustment shall be m
the month of August for the preceding twelve -month period and on written request from the mm
mall operator shall submit sufficient records to support its request for adjustment.
1 9993 Itinerant or Transient Merchant
Covers persons who travel from city to city and sell and deliver goods, merchandise or service
establishments; or who sell, demonstrate or deliver goods, merchandise or services to the genet
not have a permanent place of business in the city.
I Each person, per day c
I Each person, per week /19.35_
I Each person, per month 1 96.35_
(I.D. registration required for each person.)
Notes:
* 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.
NEC - Not Elsewhere Classified
(Ord. No. 94 -15, App. A, 6- 21 -94; Ord. No. 95 -22, Appendix A, 7 -5 -95; Ord. No. 98 -38, § 1, 9-
15-98; Ord. No. 06 -049, § 2, 6- 20 -06; Ord. No. 06 -096, § 2, 1- 2 -07; Ord. No. 12 -012, § 2, 7 -3-
12)