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16-0161 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 1 22 23 24 25 26 27 28 29 30 31 32 33 34 ORDINANCE NO. 16 -016 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, AMENDING CHAPTER 13 OF THE CODE OF ORDINANCES, SECTION 13 -4, "CLASSIFICATION AND FEE SCHEDULE" TO PROVIDE FOR A FIVE PERCENT (5 %) INCREASE IN BUSINESS TAX FEES; PROVIDING FOR CONFLICTS, SEVERABILITY, CODIFICATION AND AN EFFECTIVE DATE. WHEREAS, the City's Business Tax Receipt fees were last modified on July 2, 2013, via Ordinance 13 -022; and WHEREAS, the City Commission for the City of Boynton Beach desires to increase the business tax receipt fees for all business operating within the City of Boynton Beach; and WHEREAS, pursuant to Section 205.0535(4), Florida Statutes, the City Commission is authorized to increase the business tax receipt fees up to 5% every other year; and WHEREAS, the City Commission finds it is in the best interest of the health, safety, and welfare of the public to increase the business tax receipt fees for businesses in the City of Boynton Beach. NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, THAT: Section 1. The foregoing "Whereas" clauses are true and correct and incorporated herein by this reference. Section 2. That Chapter 13, "Licenses," Article I, "Business Tax Receipt," Section 13 -4, entitled "Classification and fee schedule" of the City of Boynton Beach Code of Ordinances, be, and the same is hereby amended in its entirety to read as follows: Sec. 13 -4 Classification and fee schedule. See Exhibit "A" attached hereto Section 3. Each and every other provision of Chapter 13, of the Code of Ordinances of the City of Boynton Beach not herein specifically amended shall remain in full force and effect as previously enacted. 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 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 All ordinances or parts of ordinances in conflict herewith be and the same are hereby repealed, provided that no portion of the City of Boynton Beach Noise Control Ordinance shall be repealed.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. Section 6. Authority is hereby granted to codify said ordinance. Section 7. This ordinance shall become effective immediately upon passage. FIRST READING this Stn day of July, 2016. SECOPTD, FINAL READING AND PASSAGE this `j/ , 2016. CITY OF BOYNTON BEACH, FLORIDA Mayor — Steven B. Grant Vice Mayor — Mack McCray Commissioner — Justin Katz Commissioner — Christina L. Romelus Commissioner — Joe Casello VOTE ATTEST: X4 Juu ith A. Pyle, CMC Tn4erim City Clerk (Corporate Seal) S ACC \WP \ORDTNANCES\2010 evision_(2016)_- _Ordinance. doc 2 I q Wt day of YES NO 1—� i/ Boynton Beach, FL Code of Ordinances ARTICLE I. BUSINESS TAX RECEIPTS AND CERTIFICATE OF USE Sec. 13 -1. Purpose; imposition and levy of tax. The governing body of Boynton Beach hereby establishes the City of Boynton Beach Business Tax Receipt Code and levies a Business Tax Receipt tax for the privilege of engaging in or managing any business, profession or occupation within its jurisdiction. The Business Tax Receipt 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 Business Tax is not prohibited by Sec. 8 of Article 1 of the United States Constitution. (Ord. No. 94 -15, § 1, 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) Se c. 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: Business Tax Receipt 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 Business Tax Receipts. Certificate of Use. A review and inspection method by which the city documents the existing conditions of a property; identifies any non- conformities to be addressed by occupant /owner; establishes current land use and zoning; and grants approval to occupy a given location for specified uses. 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 method by which a business or group of businesses is identified by size or type, or both. Contractor. A contractor shall mean any person whose work is defined in F.S. 489.105(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, subcontractors, 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. All principals and partners in the business shall be deemed as workers and be included in the calculations. 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 maintainan 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(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. Vending machines shall be classified as follows: (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 pressure machines, laundry washers /dryers, and the like. (Ord. No. 94 -15, § 1, 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) Se c. 13 -3. Conflict with statute. The regulation of Business Tax Receipts shall be in accordance with this chapter and with Chapter 205.013- 205.1973, Florida Statutes. In the event of any conflict between this Business Tax Receipt Code and Florida Statutes, TITLE XIV. TAXATION AND FINANCE, Chapter 205 "Local Business Taxes," including future amendments, the provisions of Chapter 205 shall control. (Ord. No. 94 -15, § 1, 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) Se c. 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; Ord. No. 13 -022, § 2, 7 -2 -13) 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* Pn� 216.48 0752 Animal Specialty Service QP CRI 97.24 0781 Landscape Architect* Pn� 216.48 0782 Lawn & Garden Service 454 35 162.07 0783 Tree Trimming 454 35 162.07 1520 Contractor - Residential pqcq RR 269.72 1530 Contractor - Building pqcq RR 269.72 1540 Contractor - General pqcq RR 269.72 1611 Contractor - Paving 256 RR 269.72 1620 Contractor - Heavy Construction 256 RR 269.72 1623 Contractor - TV Antenna & Tower 256 RR 269.72 1624 Contractor - Underground Utilities (Ref.1623) 256 RR 269.72 1625 Contractor - Concrete (Ref. 1771) 256 RR 269.72 1626 Contractor - Marine (Ref. 1629) 256 RR 269.72 1629 Contractor - Tennis Court 256 RR 269.72 1700 Miscellaneous Specialty 92 fil 97.24 1701 Asphalt Sealing & Coating (Ref. 1799) QP CRI 97.24 1702 Landscaping (Ref. 0782) QP CRI 97.24 1703 Lathing (Ref. 1742) QP CRI 97.24 1704 Residential Gutter & Downspout Installation (Ref. 1761) 1 97.24 1705 Striping (Ref. 1721) QP CRI 97.24 1706 Vinyl Clad Metal Shelving (Ref. 1799) QP CRI 97.24 1707 Mirror /Shower Door Installation (Ref.1799) QP CRI 97.24 1710 Contractor - Irrigation Sprinkler (Ref.1711) pqcq RR 269.72 1711 Contractor - Plumbing pqcq RR 269.72 1712 Contractor - Air Conditioning (Ref.1711) P qcq RR 269.72 1713 Contractor - Mechanical (Ref. 1711) P qcq RR 269.72 1714 Contractor - Fire Sprinkler (Ref. 1711) P qcq RR 269.72 1715 Contractor - Refrigeration (Ref. 1711) P q CR RR 269.72 1716 Contractor - Room Air Conditioning (Ref. 1711) 256; RR 269.72 1717 Contractor - Septic Tank (Ref. 1711). P q CR RR 269.72 1718 Contractor - Solar Water Heating (Ref.1711) pqcq RR 269.72 1721 Contractor - Painting pqcq RR 269.72 1731 Contractor - Electrical 256 RR 269.72 1732 Contractor - Communication & Sound(Ref. 1731) RR 269.72 1733 Contractor - Burglar & Fire Alarm (Ref.1731) 256 RR 269.72 1734 Contractor - Sign - Electrical (Ref.1731) 256 RR 269.72 1741 Contractor - Masonry 256 RR 269.72 1742 Contractor - Plastering 256 RR 269.72 1743 Contractor -Tile, Terrazzo, & Marble 256 RR 269.72 1744 Contractor - Drywall (Ref. 1742) 256 RR 269.72 1745 Contractor - Insulation (Ref. 1742) pqcq RR 269.72 1746 Contractor - Acoustical Tile (Ref. 1742) P q CR RR 269.72 1750 Contractor - Window (Ref. 1751) pqcq RR 269.72 1751 Carpentry & Cabinet Installation QP CRI 97.24 1752 Contractor - Flooring, NEC QP CRI 97.24 1753 Contractor - Door (Ref. 1751) pqcq RR 269.72 1754 Contractor - Garage Door (Ref. 1751) pqcq RR 269.72 1761 Contractor - Roofing pqcq RR 269.72 1762 Contractor - Roof Deck (Ref. 1761) pqcq RR 269.72 1763 Contractor - Sheet Metal (Ref. 1761) pqcq RR 269.72 1772 Contractor - Gunite (Ref. 1771) P qcq RR 269.72 1781 Contractor - Well Driller P qcq RR 269.72 1791 Contractor - Reinforcing, Iron & Steel P qcq RR 269.72 1793 Contractor - Glass & Glazing P qcq RR 269.72 1794 Excavation /Grading QP CRI 97.24 1795 Contractor - Demolition pqcq RR 269.72 1796 Contractor - Elevator pqcq RR 269.72 1797 Contractor - Sign - Nonelectrical (Ref.1799) 256 RR 269.72 1799 Contractor - Miscellaneous Special Trade 256 RR 269.72 1800 Contractor - Aluminum Specialty (Ref.1799) 256 RR 269.72 1801 Contractor - Awnings (Ref. 1799) 256 RR 269.72 1802 Contractor - Boilers and Pressure Piping(Ref. 1799) RR 269.72 1803 Contractor - Fence Erection (Ref. 1799) 256 RR 269.72 1804 Contractor - Liquified Petroleum Gas(Ref. 1799) 256 RR 269.72 1805 Contractor - Ornamental Iron (Ref.1799) 256 RR 269.72 1806 Contractor - Pollutant Storage Systems(Ref. 1799) 269.72 1807 Contractor - Pool /Spa (Ref. 1799) pq6; RR 269.72 1808 Contractor - Pool /Spa Service (Ref.1799) pq6; RR 269.72 1809 Miscellaneous Contractor (Ref. 1799) pq6; RR 269.72 2024 Manufacturer - Frozen Desserts Number of workers fee schedule: Not exceeding 2 persons 4 I R q6; 119.24 Not exceeding 4 persons Igo 200.27 Not exceeding 6 persons pq6; RR 269.72 More than 6, not exceeding 10 persons 0 324.14 More than 10, not exceeding 20 persons 8 405.17 More than 20 persons WR R1 607.75 2099 Manufacturer - Food Preparation See 2024 2299 Manufacturer - Textile Goods See 2024 2389 Manufacturer - Apparel and Accessories See 2024 2392 Manufacturer - Slipcovers QP 61 97.24 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 3569 Manufacturer - Electrical Industrial Products See 2024 3571 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 Pn� 216.48 4118 Ambulance Service (Ref. 4119) 4Q2 53 plus 3 PR per vehicle 107.66 plus 37.04 per vehicle 4119 Transportation Service, NEC 4Q2 53 plus 3 PR per vehicle 107.66 plus 37.04 per vehicle 4121 Taxi /Limousine Service 4Q2 53 plus 3 PR per vehicle 107.66 plus 37.04 per vehicle 4131 Bus Service 4Q2 53 plus 3 PR per vehicle 107.66 plus 37.04 per vehicle 4173 Bus Service /Depot I Op q3 107.66 4210 Trucking Service T7 1 3 per vehicle 81.04 per vehicle 4222 Cold Storage, per square foot Warehouse, per square footage fee schedule: 5,000 square feet or fraction thereof 3 4-53 33.11 Each additional 5,000 square feet 22 58 23.63 4225 Warehouse - Storage, per square foot See 4222 4493 Marina 92 fil 97.24 4498 Marine Detailing (Ref. 4499) 92 fil 97.24 4522 Air Transportation, Nonscheduled 92 fil 97.24 4724 Travel Bureau* 454 25 162.07 4725 Tour Operator 9261 97.24 4731 Freight Forwarding Service 454 25 162.07 4780 Packing & Crating 454 R5 162.07 4783 Express Company 0 324.14 4813 Telephone Communications 0 324.14 4822 Telegraph & Other Communications QP 61 97.24 4841 Television Services 454 R5 162.07 4899 Communication Services, NEC QP CRI 97.24 4924 Natural Gas Distribution 0 324.14 4925 Liquefied Petroleum Gas Distribution 0 324.14 5099 Merchant - Wholesale, per inventory Wholesale, per inventory fee schedule: Not exceeding $5,000 pq6; RR 269.72 More than $5,000, not exceeding $25,000 359 42 377.39 More than $25,000, not exceeding $100,000 q I R T7 539.46 More than $100,000, not exceeding $500,000 T71 :7 5 810.34 More than $500,000 °'� 971.25 5197 Advertising Specialties Sales (Ref.5199) QP 61 97.24 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 4Q? 53 107.66 More than $5,000, for each additional $1,000 or fraction thereof X41 5.68 5411 Grocery, per inventory See 5399 5421 Market - Meat /Fish /Poultry, per inventory See 5399 5461 Bakery 454 35 162.07 5511 Automobile Dealer* Pn� 216.48 5531 Auto Parts, per inventory See 5399 5541 Gas Station 454 35 162.07 5699 Dressmaking Shop 651 :74 64.83 5719 Blinds, Shades, Drapery 454 35 162.07 5810 Ice Cream Parlor 651 :74 64.83 5811 Caterer 454 35 162.07 5812 Restaurant 4-58 per seat, 4Q2 53 minimum 3.76 per seat, 107.66 minimum 5813 Drinking Places q I R T7 539.46 5912 Pharmacy, per inventory See 5399 5930 Antique Shop 454 35 162.07 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. 5932 Used Merchandise Stores 454 35 162.07 5933 Pawnbroker CRR9 9E 723.51 5944 Jewelry Shop, per inventory See 5399 5945 Handicraft Shop, per inventory See 5399 5961 Mail Order /Catalog 92 fil 97.24 5962 Vending Machine - Coin- Operated (a) Amusement Vending Machines: Each operator 206 73 217.07 In addition, for each machine 27 56 (b) Service Vending Machines: 28.94 Each operator fiR 91 72.36 In addition, for each machine 27 56 (c) Merchandise Vending Machines: 28.94 Each operator fiR 91 72.36 In addition, for each machine as follows: Requiring deposit under .35 27 56; 28.94 Requiring deposit over .35 4 1-3.5 43.42 (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 QP 61 97.24 5964 Ice Cream Truck (Ref. 5963) 402 53 plus 3 5 PR per vehicle 107.66 plus 37.04 per vehicle 5965 Lunch Wagon (Ref. 5963) 5992 Florist, per inventory 402 53 plus 3 PR per vehicle 107.66 plus 37.04 per vehicle See 5399 5995 Optician* Pn� 216.48 5998 Auction Company (Ref. 5999) ',�94 1591.74 6020 Bank - Commercial 24� 405.17 6030 Bank - Savings 24� 405.17 6098 Check Cashing Agency ROR 70 324.14 6099 Financial Services, NEC ROR 70 324.14 6141 Investment & Trading ROR 70 324.14 6162 Mortgage Company* ROR 70 324.14 6163 Mortgage Broker* 454 25 162.07 6211 Broker - Securities* ROR 70 324.14 6282 Investment Advice QP CR1 97.24 6410 Insurance Agent q1 R2 54.41 6411 Insurance Company QP CRI 97.24 6412 Medical Claims Processing Service(Ref. 6411) 92 651 97.24 6513 Apartment Building 3.4§ per room, 3 PR minimum 4.05 per room, 37.04 minimum 6514 Rental property four (4) units or less, including single family residential rentals 3.4§ per room 3 PR minimum 4.05 per room, 37.04 minimum 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 1st to the following September 30th. They must be renewed annually. To avoid renewal late fees, rental Business Tax Receipt fees are payable by October 1st. After January 30th, 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* QP CR1 97.24 6531 Real Estate Broker* QP CR1 97.24 6541 Title Abstract Office 0 324.14 6552 Subdividers & Developers, NEC 7011 Hotels & Motels 7033 Trailer Parks & Campsites 7212 Laundry /Dryclean — Drop Only 7214 Carpet Cleaninf, Mobile (Ref. 7217) 7215 Laundry Machines, Coin - Operated 7216 Dry Cleaning Establishments 7217 Carpet /Upholstery Cleaning, Commercial 7219 Laundry & Garment Services, NEC 7221 Photography 7230 Beauty school 7231 Beauty Parlor, Etc.* One chair Each additional chair or manicurist 7232 Nail Salon* (Ref. 7231) One manicurist table Each additional manicurist 7241 Barber Shops* One chair Each additional chair 7251 Shoe Repair & Shoe Shine Parlor 7261 Funeral Director* 7290 Debt Counseling Service (Ref. 7299) 454 2.5 162.07 per room, Rq PR minimum 4.05 per room, 37.04 minimum 402 53 plus 34 per lot or site 107.66 plus 3.76 per lot or site i n� 107.66 92 fil 97.24 GR 91 plus 4—.39 per machine 72.36 plus 1.45 per machine 216.48 216.48 64.83 162.07 216.48 81.04 22.00 81.04 22.00 81.04 22.00 64.83 216.48 97.24 7291 Income Tax Service 454 25 162.07 7292 Valet Parking (Ref. 7299) 92 fi1 97.24 7293 Tanning Salon (Ref. 7299) 92 fil 97.24 7294 Weight Loss Center (Ref. 7299) 92 fi1 97.24 7295 Family - Home Child Care (Ref. 7299) 92 fil 97.24 7296 Dating Service (Ref. 7299) 92 fi1 97.24 7297 Electrolysis* (Ref. 7299) 92 fil 97.24 7298 Massage Therapist* i n� 107.66 7299 Miscellaneous Personal Services, NEC QP CRI 97.24 7311 Publication Service, NEC 454 Rq 162.07 7319 Advertising pqcq RR 269.72 7322 Collection Agency* 454 Rq 162.07 7323 Credit Association 454 Rq 162.07 7334 Photocopying /Duplicating Service QP CRI 97.24 7336 Commercial Art /Graphic Design QP CRI 97.24 7337 Typing Service QP CR1 97.24 7338 Secretarial Services 454 R5 162.07 7342 Exterminator 454 R5 162.07 7348 Miscellaneous Commercial Services, NEC QP CRI 97.24 7349 Janitorial Service 454 Rq 162.07 7359 Rental Service 454 R5 162.07 7361 Employment Agency QP CR1 97.24 7362 Nursing Registry QP CR1 97.24 7370 Data Processing Service QP CR1 97.24 7371 Computer Programming Service 154 R5 162.07 7376 Computer Services 92 fi1 97.24 7378 Computer Maintenance & Repair 92 fil 97.24 7379 Computer Related Services 92 fi1 97.24 7380 Private Detective* 92 fi1 97.24 7381 Security Service* 92 fi1 97.24 7384 Photofinishing Laboratories 45435 162.07 7385 Books, Periodicals, News Bureaus (Ref.7389) 9261 97.24 7386 Auto Broker (Ref. 7389) 45435 162.07 7387 Messenger Service (Ref. 7389) 651 :74 64.83 7388 Appraiser* (Ref. 7389) Pn� 216.48 7389 Business Services, NEC QP CR1 97.24 7390 Handyman (No new licenses only renewals) 15485 162.07 7391 Interior Designer* (Ref. 7389) Pn� 216.48 7392 Manufacturer's Representative (Ref.7389) 15485 162.07 7393 Telemarketing /Soliciting* (Ref. 7389) 15485 162.07 7394 Auctioneer* (Ref. 7389) pqcq RR 269.72 7395 Interior Decorator (Ref. 7389) 15485 162.07 7396 Agent or Agency (Ref. 7389) QP CR1 97.24 7397 Answering Service (Ref. 7389) QP CR1 97.24 7398 Arts & Crafts - Handmade (Ref. 7389) QP CR 1 97.24 7399 Asbestos Consultant (Ref. 7389) QP CR 1 97.24 7400 Boat Broker (Ref. 7389) QP CR 1 97.24 7401 Draftsman (Ref. 7389) QP CRI 97.24 7402 Executive Office (Ref. 7389) QP CR1 97.24 7403 Furniture Installation (Ref. 7389) QP CRI 97.24 7404 Home Demonstrator (Ref. 7389) 92 fi1 97.24 7405 Import- Export (Ref. 7389) 92 fil 97.24 7406 Interpretation & Translation (Ref. 7389) 92 fil 97.24 7407 Mail Depot (Ref. 7389) 92 fil 97.24 7408 Music Recording Studio (Ref. 7389) 92 fil 97.24 7409 Paralegal (Ref. 7389) 92 fi1 97.24 7410 Pool Cleaning - NO chemicals (Ref.7389) 92 fil 97.24 7411 Pressure Cleaning (Ref. 7389) 92 fi1 97.24 7412 Sign Painting & Lettering (Ref. 7389) QP CR 1 97.24 7413 Water Softening Service (Ref. 7389) QP CR 1 97.24 7414 Yacht Broker* (Ref. 7389) QP CR 1 97.24 7415 Merchandise Broker (Ref. 7389) QP CR 1 97.24 7416 Financial Consultant (Ref. 7389) QP CR 1 97.24 7417 Showroom (Ref. 7389) QP CRI 97.24 7418 Courier Service (Ref. 7389) QP 61 97.24 7419 Aquarium Service (Ref. 7389) QP 61 97.24 7420 Religious /Charitable Organization (Ref.7389) 92 G1 97.24 7421 Pet Sitting (Ref. 7389) QP 61 97.24 7422 Housesitting (Ref. 7389) QP 61 97.24 7423 Embroidery Service (Ref. 7389) QP 61 97.24 7424 Diver - Commercial (Ref. 7389) QP 61 97.24 7425 Inspection Service - No Appraisal (Ref.7389) QP 61 97.24 7426 Consultant (Ref. 7389) QP 61 97.24 7427 Mediation Counselor QP 61 97.24 7513 Truck Rental & Leasing pq6; RR 269.72 7514 Passenger Car Rental 256 RR 269.72 7530 Auto Pinstriping (Ref. 7532) 92 fil 97.24 7532 Auto Body Shop, per number of workers* See 2024 7536 Auto Glass Installation* 92 fil 97.24 7538 Auto Mechanical Repair *, per number of workersSee 2024 7542 Car Wash 92 fi1 97.24 7543 Car Wash - coin - operated I n plus 29-93 per machine 107.66 plus 22.00 per machine 7544 Auto Detailing 651 :74 64.83 7549 Automotive Services, NEC* QP CR1 97.24 7550 Wrecker /Towing Service (Ref. 7549) :77 1 8 per vehicle 81.04 per vehicle 7551 Window Tinting (Ref. 7549) QP CRI 97.24 7629 Appliance Repair QP CRI 97.24 7631 Jewelry Repair 29 T7 31.26 7641 Reupholstery, per number of workers See 2024 7692 Welding, per number of workers See 2024 7697 Locksmith, per number of workers (Ref.7699) See 2024 7698 Repair Shops, per number of workers(Ref.7699) See 2024 7699 Miscellaneous Repair Services, NEC QP CRI 97.24 7700 Mobile Repair (Ref. 7699) QP CRI 97.24 7701 Bicycle Repair QP CR1 97.24 7702 Screen Repair 7832 Motion Picture Theatre QP CR1 97.24 &49 per seat, 4Q2 53 minimum 0.51 per seat, 107.66 minimum 7910 Carnival or Circus (Ref. 7999) 7911 Dance Studio /School q I R T7 539.46 154 Rq 162.07 7922 Miscellaneous Theatrical Services 92 fil 97.24 7928 Adult Entertainment (Ref. 7929) ','�0 1157.63 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 Certificate of Use application and filing fee. 7929 Entertainers & Entertainment Groups QP 61 97.24 7933 Bowling Alley 51 R2 per alley 54.41 per alley 7987 Martial Arts Instruction (Ref. 7999) QP 61 97.24 7988 Fishing Guide (Ref. 7999) QP 61 97.24 7989 Boat Captain Service (Ref. 7999) QP 61 97.24 7990 Athletic Clubs (Ref. 7991) 454 35 162.07 7991 Fitness Trainer 7993 Amusement Arcade, per machine 7994 Billiards (Ref. 7993) 7995 Special Events (Ref. 7996) 7997 Bankruptcy Sale (Ref. 7389) 7998 Miscellaneous Recreation Services, NEC 7999 Boats - Recreation Small motor crafts, each QP 61 97.24 See 5962 51 R2 per table 54.41 per table 454 35 162.07 454 35 162.07 QP 61 97.24 PP q8 23.63 1 - 5 passenger capacity 6 - 10 passenger capacity 10 - 50 passenger capacity Over 50 passenger capacity 8011 Physician* 8012 Psychiatrist* 8013 Ophthalmologist :7:7 1 R 81.04 4op q3 107.66 454 35 162.07 pq6; RR 269.72 Pn� 217.07 Pn� 217.07 Pn� 217.07 8021 Dentist* 20 217.07 8031 Osteopath* 20 217.07 8034 Relaxation Therapist (Ref. 8049) 20 217.07 8035 Psychotherapist (Ref. 8049) 2n 217.07 8036 Psychologist (Ref. 8049) 20 217.07 8037 Physical Therapist (Ref. 8049) 20 217.07 8038 Occupational Therapist (Ref. 8049) 20 217.07 8039 Midwife (Ref. 8049) 20 217.07 8040 Mental Health Counselor (Ref. 8049) Pn� 217.07 8041 Chiropractor* Pn� 217.07 8042 Optometrist* Pn� 217.07 8043 Podiatrist* Pn� 217.07 8044 Hypnotist (Ref. 8049) Pn� 217.07 8045 Dietitian (Ref. 8049) Pn� 217.07 8046 Clinical Social Worker (Ref. 8049) Pn� 217.07 8047 Audiologist (Ref. 8049) Pn� 217.07 8048 Acupuncturist (Ref. 8049) Pn� 217.07 8049 Health Practitioners, NEC* Pn� 217.07 8051 Skilled Nursing Care Facilities 454 Rq 162.07 8059 Nursing Care Facility, NEC 4-59 per room, Rq PR minimum 3.76 per room, 37.04 minimum 8062 General Medical /Surgical Centers* Pn� 217.07 8069 Hospital 454 Rq 162.07 8070 Diagnostic Lab (Ref. 8071) QP CRI 97.24 8072 Dental Laboratory Pn� 217.07 8096 Nursing (Ref. 8099) 1 op q3 107.66 8097 Surgical Technician (Ref. 8099) 1n� 107.66 8098 Hearing Aid Specialist (Ref. 8099) 20 216.48 8099 Health & Allied Services, NEC in 107.66 8111 Attorney* 206 17 216.48 8243 Computer Assembly /Setup 92 fil 97.24 8244 Business School 45435 162.07 8249 Art School 45435 162.07 8296 Ceramic Studio (Ref. 8299) 45435 162.07 8297 Auto Driving School (Ref. 8299) 15435 162.07 8298 Piano /Instrument Instruction QP CRI 97.24 8299 Schools & Education Services, NEC 15435 162.07 8322 Individual & Family Social Services "� 227.30 8323 Counselor QP CRI 97.24 8324 Marriage /Family Therapist* (Ref. 8322) "� 227.30 8351 Day Care - Children 15435 162.07 8361 Adult Congregate Living Facility* 4-55 per room, 35 P5 minimum 3.76 per room, 37.04 minimum 8399 Social Work Consultant* QP 61 97.24 8422 Aquarium QP 61 97.24 8610 Business Associations (Ref. 8611) QP 61 97.24 8611 Real Estate Board QP 61 97.24 8711 Engineer* 7 216.48 8712 Architect* 7 216.48 8713 Surveyor* 7 216.48 8721 Certified Public Accountant* 7 216.48 8722 Bookkeeper (Ref. 8721) QP 61 97.24 8733 Research Organization 92 fil 97.24 8742 Business /Management Consultant 92 fil 97.24 8748 Traffic Manager 92 fi1 97.24 8900 Construction Inspector (Ref. 8999) 92 fil 97.24 8998 Geologist* (Ref. 8999) 20 216.48 8999 Services, NEC 92 fi1 97.24 9991 Merchant - temp. /regional mall concourse For four (4) or 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 Business Tax Receipt fee of $137 R 1. 144.70 9992 Temporary retail /mall carts Activities which would otherwise be subject to retail Business Tax Receipt fees, but which are temporary and portable and located in mall concourse areas, shall be charged a Business Tax Receipt fee of $41 3543.42 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. 9993 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 4.42- 10.42 Each person, per week q1 R2 54.41 Each person, per month 2 0 216.48 (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; Ord. No. 13 -022, § 2, 7 -2 -13) Sec. 13 -5. Provision for unlisted businesses or occupations. All businesses must obtain a Certificate of Use prior to operating within the city. The city may hereinafter classify and issue Business Tax Receipts 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 Business Tax Receipt tax established by the city for any business not specifically listed herein shall be commensurate with the rate structure and classifications set forth in Sec. 13 -4, and shall be established by resolution of the City Commission following application but prior to issuance of a Business Tax Receipt for the unclassified business. (Ord. No. 94 -15, § 1, 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) 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 a Certificate of Use and a Business Tax Receipt in accordance with the procedures set forth herein, and (2) The person has paid the application fee, inspection fee or re- inspection fee, when applicable, and (3) The person has received a Certificate of Use and paid the Business Tax Receipt fee requested by the city, and (4) The Business Tax Receipt 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 Business Tax Receipt. 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 Business Tax Receipt, in which case the right to protest shall be revived for an additional 30 days following issuance of a renewal Business Tax Receipt. (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 Development Services Division. The City Manager shall limit her report to an evaluation of whether the tax which is being protested is based on a reasonable 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. (Ord. No. 95 -22, § 2, 7 -5 -95; Ord. No. 06 -096, § 2, 1 -2 -07; Ord. No. 12 -012, § 2, 7 -3 -12) Sec. 13 -7. Application and reapplication fees. (a) Prior to the issuance of a Business Tax Receipt a person shall file an application for Certificate of Use 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 Business Tax Receipt portion of 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 a Certificate of Use and Business Tax Receipt shall be accompanied by an application filing fee in the amount of forty dollars ($40.00), which shall cover the Certificate of Use inspections and review to be undertaken by city zoning, and building division staff. Should additional inspections for environmental, Utilities, Code, fire, or other departments, be necessary due to the proposed use, the applicant shall pay for such inspections at a rate of twenty -five dollars per hour ($25.00 /hour) per discipline, not exceeding a total of two hundred dollars ($200.00). In the event an application is denied due to failed inspections, the application may, upon payment of a re- inspection fee of ten dollars ($10.00) per re- inspection, be reconsidered. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5 -95; Ord. No. 04 -026, § 1, 4- 20 -04; Ord. No. 06 -096, § 2, 1 -2 -07; Ord. No. 12 -012, § 2, 7 -3 -12) Sec. 13 -8. Declaration required where fee depends on variable factors within the applicant's knowledge. Whenever the Certificate of Use or Business Tax Receipt depends upon variable factors, the applicant shall be required by the city to execute an affidavit containing information upon which the Business Tax Receipt fee is calculated. The affidavit shall be completed, executed and returned to the city as a condition precedent to the issuance of a Certificate of Use or, on request by the city, to the reissuance of an existing Business Tax Receipt. Failure to accurately disclose variable factors shall constitute grounds for the denial of an application or the revocation of an issued Certificate of Use and Business Tax Receipt. (Ord. No. 94 -15, § 1, 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) Sec. 13 -9. Issuance of Certificate of Use. (a) Upon receipt of a Certificate of Use and payment of the required Business Tax Receipt fee, the Development Services Division will issue the Business Tax Receipt. (b) The mistaken issuance of a Certificate of Use or Business Tax Receipt shall not be deemed to be a waiver of any provision of the City Code nor shall the issuance of a Certificate of Use or Business Tax Receipt be construed to be a judgment of the city as to the competence of the applicant to transact business. (c) No Certificate of Use or Business Tax Receipt shall be issued unless it is found that the proposed business and location comply with city zoning codes and other applicable city ordinances. (d) No Certificate of Use or Business Tax Receipt shall be issued for an occupation where certification is required under state law unless proof of said certification is provided. (Ord. No. 94 -15, § 1, 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) Sec. 13 -10. Due dates. Business Tax Receipts 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; upon transfer to a new owner; or following approval of a Certificate of Use application for a new or relocating business. Sec. 13 -11. Delinquency penalty. Business Tax Receipts that are not renewed when due and payable are delinquent and subject to a delinquency penalty of ten percent (10 %) for the month of October, plus an additional five percent (5 %) penalty for each subsequent month of delinquency until paid, provided the total delinquency penalty may not exceed twenty -five percent (25 %) of the Business Tax Receipt tax for the delinquent establishment. (Ord. No. 95 -22, § 2, 7 -5 -95; Ord. No. 06 -096, § 2, 1 -2 -07; Ord. No. 12 -012, § 2, 7 -3 -12) Sec. 13 -12. Transfer of a Business Tax Receipt. (a) Transfer to new owner. Business Tax Receipts 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 Business Tax Receipt shall be valid for the same time period and at the same location for which it was originally issued. The original Business Tax Receipt shall be surrendered at the time application for transfer is made. A transferred Business Tax Receipt, after being approved, shall be of the same force and effect as the original Business Tax Receipt. A person applying for such transfer shall pay to the city a transfer fee of ten 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. A Certificate of Use shall be required when originally approved equipment is removed or altered, or an alteration to floor plans or other building systems occurs. (b) Transfer to new location. Business tax receipts may be transferred from one location to another, subject to receipt of a Certificate of Use, provided no change of ownership has occurred and the business classification in which the Business Tax Receipt was originally issued remains unchanged. A transferred Business Tax Receipt shall be valid for the same time period for which it was originally issued at the new location. The original Business Tax Receipt shall be surrendered at the time application for transfer is made. A transferred Business Tax Receipt, following receipt of a Certificate of Use, shall be of the same force and effect as the original Business Tax Receipt. A person applying for such transfer shall pay to the city the Certificate of Use application filing and inspection fees as listed in Sec. 13 -7 and a transfer fee of ten percent of the annual license tax, but not less than three dollars ($3.00) nor more than twenty -five ($25.00) dollars. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 12 -012, § 2, 7 -3 -12) Sec. 13 -13. Duplicate Business Tax Receipts. Duplicate Business Tax Receipts may be issued by the Development Services Division. A fee of five dollars ($5.00) will be assessed for each duplicate Business Tax Receipt issued. (Ord. No. 94 -15, § 1, 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) Se c. 13 -14. Business Tax Receipts to be posted or carried. (a) Business Tax Receipts issued to businesses that have a permanent place of business within the city shall prominently display the current Business Tax Receipt within the place of business. (b) In those occupations requiring business to be conducted outside of the permanent place of business, the Business Tax Receipt holder shall be required to produce the Business Tax Receipt upon request. (Ord. No. 94 -15, § 1, 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) Se c. 13 -15. Doing business not covered by Business Tax Receipt; Certificate of Use or Business Tax Receipt obtained by false statements void ab initio. No Certificate of Use or Business Tax Receipt issued under the provisions of this chapter shall protect any person from prosecution for transacting any business, trade or profession not covered by the Certificate of Use or Business Tax Receipt, or protects any person doing business with a Business Tax Receipt issued upon any false statement of variable factors. Certificate of Use or Business Tax Receipts 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 Certificate of Use or Business Tax Receipt. Falsification of information can constitute grounds for revocation of the Certificate of Use and Business Tax Receipt, for a fine not exceeding five hundred dollars ($500.00), or imprisonment not exceeding sixty (60) days. Se c. 13 -16. Engaging in business without a Business Tax Receipt; penalties; prima facie evidence. (a) It shall be unlawful for any person to engage in any business, profession, or occupation taxable by business tax receipt hereunder without first obtaining a Business Tax Receipt. Any person engaged in such business, profession or occupation without the required Certificate of Use and Business Tax Receipt shall pay a penalty of twenty -five percent (25 %) of the full year Business Tax Receipt fee for such trade, in addition to the Business Tax Receipt 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. (Ord. No. 94 -15, § 1, 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) Se c. 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 a Certificate of Use and Business Tax Receipt required by this chapter 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 Certificate of Use and Business Tax Receipt, until such time as he shall secure same, including all costs of such action. (Ord. No. 94 -15, § 1, 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) Se c. 13 -18. Right to deny issuance, renewal, transfer, revocation; right of appeal. (a) The city may refuse to issue, reissue or transfer any Certificate of Use or Business Tax Receipt provided for in this chapter when: (1) Issuance will result in the violation of applicable city, county, federal or state law, or (2) When the City's Code Enforcement Board has issued an order finding a code violation and the violation has not been corrected, or (3) When the City's Code Enforcement Board has issued an order imposing a fine and the fine remains unpaid. (b) In the case of refusal to issue, reissue or transfer any Certificate of Use or Business Tax Receipt on one of the foregoing grounds, the city shall notify the business applicant or Business Tax Receipt holder in writing the basis for such refusal to issue, reissue or transfer a Certificate of Use or Business Tax Receipt with specific reference to the provisions of the City Code or Code Board Order which the city asserts constitutes grounds for denial. (c) The city shall have the right and authority to revoke, with fifteen (15) days written notice, any Certificate of Use or Business Tax Receipt granted under this chapter and issued to any person, whenever it is made to appear that the business method or operation or work being conducted or carried on by the business constitutes the violation of any applicable city, county, or state law. (d) An applicant who is denied issuance, reissuance or transfer of a Certificate of Use or Business Tax Receipt or whose Certificate of Use or Business Tax Receipt has been revoked may, within ten (10) calendar days of the denial or revocation, file a written appeal of the denial or revocation to the Building Board of Adjustment. The Notice of Appeal shall be filed with the City Clerk. (e) The Board shall meet within thirty (30) days and shall conduct a quasi - judicial evidentiary hearing. The initial burden of proof shall be on the City to establish that the refusal or denial to issue, reissue or transfer a Certificate of Use or Business Tax Receipt is based on the grounds as set forth in division (a) above. The burden then shifts to the applicant to prove that the applicant is exempt from application of the City, County, Federal or State law, that the Code violation has been corrected, or that the Code Board fine has been paid. The Board shall issue a final order with findings of fact. (f) The decision of the Building Board of Adjustment shall be final and shall only be subject to review by writ of certiorari to Palm Beach County Circuit Court. (g) A Notice of Appeal stays the denial or revocation of the license until the appeal process is completed. (h) When denial of the issuance or reissuance of a license is based on division (a)(3) above, the Notice of Appeal shall be accompanied by payment of the outstanding Code violation fine. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 06 -071, § 2, 7- 18 -06; Ord. No. 06- 096, § 2, 1 -2 -07; Ord. No. 12 -012, § 2, 7 -3 -12) Se c. 13 -19. Special permits for nonprofit enterprise. The city shall issue special permits, following issuance of a Certificate of Use, without payment of any Business Tax Receipt fees, 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. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 12 -012, § 2, 7 -3 -12) Sec. 13 -20. Special events. (a) Permits for special events. It shall be unlawful to organize, conduct or participate in any special event on the streets of the city or at any of the city's outdoor recreation facilities unless a permit for such special event has been issued by the City Manager or his /her designee. (b) Definition. Special Event. Any meeting, activity, gathering, or group of persons, animals, or vehicles, or a combination thereof, having a common purpose, design or goal upon any public or private facility, street, sidewalk, alley, park or other place or building where the special event substantially inhibits the usual flow of pedestrian or vehicular traffic or which occupies any public area or building and preempts use by the general public. A Special Event shall include but not be limited to city co- sponsored events, festivals, carnivals, concerts, parades, walks, races, fund raising sales and similar gatherings, block parties, grand opening promotions, and other similar events not specifically permitted by city ordinance. Merchandise sales under a tent on private property which have no other related activity, i.e. food sales or entertainment, are exempt from obtaining a Special Event permit; however, applicant must still obtain the proper Building Permit. City of Boynton Beach Recreation and Parks Department events are exempt from this section. Special Event Handbook. A publication issued by the City of Boynton Beach Recreation Department entitled "Special Event Handbook" which sets forth procedures for the application process and city requirements for special event activities, and which is attached hereto as Exhibit "A" and made a part hereof. This booklet may be amended from time to time by the City Manager or his or her designee; however Special Event Permit Fees shall be amended by resolution of the City Commission. (c) Application for a special event permit. (1) Any person or organization seeking to conduct a special event in the city shall file an application with appropriate fee, for a special event permit with the Recreation Department on forms provided by the city, on or before the following deadlines prior to the event: Expected Attendance (persons) Deadlines (months) Less than 500 One month 501 to 5,000 Three months 5,001 to 50,000 Six months More than 50,000 Nine months (2) All information solicited on the special event permit application form must be provided by the applicant. Incomplete information may result in denial of the permit application. (3) For events with an expected attendance of 50,000 persons or greater, a letter of intent shall be filed at least one year prior to the event with the City Manager describing dates, times and location of all event activities. (4) Notwithstanding the foregoing procedure, the City Commission reserves the right to waive application filing deadlines on a case by case basis. (d) Standards for issuance of permit. A special event permit shall be issued by the Recreation Department unless: (1) The application is not complete in all material respects and all information contained therein accurate within the knowledge of the Special Events Coordinator; (2) All of the conditions set forth herein and all contractual requirements imposed by the city, if any, have not been or will not be met; (3) The special event will interfere with or unduly burden the city's provision of municipal services to the community including but not limited to police, fire and emergency medical protection, water and sanitary sewer service, and solid waste removal; (4) The public benefit provided by the event has not been demonstrated; (5) The appropriate fee established by resolution of the City Commission has not been paid. (e) Conditions for permit. All special event permit applications approved pursuant to this article shall be subject to the following conditions: (1) The public area utilized shall be cleaned up following any special event and in all respects restored to its former condition. A refundable security bond, or similar financial pledge, may be required in amount to be determined by the Recreation Department, to ensure that any damage is repaired and the premises returned to its previous condition. (2) The use or construction of platforms, chairs or other equipment may be prohibited or restricted by the Recreation Department and /or the City Manager if such would result in permanent damage to city property or constitute a hazard to public safety. (3) A detailed site plan shall be submitted showing the locations of any tents, port -o -lets, parking lots, stages, booths, and the like, and the time periods for set up and break down of the event. This plan shall be subject to review and approval by city and staff. (4) All city ordinances, rules or regulations applicable to the use of the city property on which the special event will occur shall be obeyed, unless specifically waived by the City Commission. (5) Indemnification and insurance to protect the city shall be provided as required by the City's Risk Management Department. (6) Unless extended by the Recreation Department and /or the City Manager, all permits necessary to conduct the special event shall be obtained and copies thereof provided to the city not less than 14 days prior to the first day of the event. (7) When a city employee is required at a special event, he /she shall complete, within 30 working days of the conclusion of the special event, an evaluation of the event on forms provided by the city. The permit holder for the special event will be provided with a copy of said evaluation. The need for a city employee at the special event will be determined by the City Manager or his /her designee. (e) Enforcement /penalty. It shall be unlawful to operate or hold any special event in the city without compliance with this section. Failure to comply with this section shall be deemed a violation of the city code punishable by up to a $500 fine and /or 60 days in the county jail. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 98 -37, § 1, 10- 20 -98; Ord. No. 01 -19, § 1, 4- 17 -01; Ord. No. 03- 025, § 1, 6- 17 -03; Ord. No. 12 -012, § 2, 7 -3 -12) Sec. 13 -21. Registration and regulation 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 Business Tax Receipt, 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. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 12 -012, § 2, 7 -3 -12) Se c. 13 -22. Professionals, Business Tax Receipt. Each professional, engaged in the practice of any profession, shall be required to obtain an individual Business Tax Receipt. (Ord. No. 94 -15, § 1, 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) Se c. 13 -23. Home occupational Business Tax Receipt fees Business Tax Receipts 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. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 12 -012, § 2, 7 -3 -12) Se c. 13 -24. Coin - operated vending machines. (a) A Business Tax Receipt is required for all vending machines, except that the following coin - operated machines are and shall be exempt from Business Tax Receipt hereunder: (1) 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. (2) No Business Tax Receipt shall be required for the operation of any machines where such machines are owned by a person who is otherwise a holder of a Business Tax Receipt by the city, and such machines are located and operated at the owner's regular place of business as listed on the Business Tax Receipt. (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 Business Tax Receipt if not otherwise paid. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 12 -012, § 2, 7 -3 -12) Se c. 13 -25. Businesses that handle hazardous materials or waste. All businesses which would be located within the city shall state, as part of the Certificate of Use application, whether the business would use, handle, store, generate, or display hazardous materials, hazardous waste, or a toxic substance, as the same are defined by 40 Code of Federal Regulations, Part 261, or the Florida Substance List as set forth in Rule 4A- 62.004, Florida Administrative Code, in which case a City Fire Department Hazardous Material Disclosure Form shall be required in accordance with Part II, Section 9 -71 of this code. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 04 -026, § 2, 4- 20 -04; Ord. No. 06- 096, § 2, 1 -2 -07; Ord. No. 12 -012, § 2, 7 -3 -12) Se c. 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. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 12 -012, § 2, 7 -3 -12) 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 the vehicle, and the letters included in such sign shall each be a minimum height of two inches. (Ord. No. 94 -15, § 1, 6- 21 -94; Ord. No. 95 -22, § 2, 7 -5- 95; Ord. No. 12 -012, § 2, 7 -3 -12) Sec. 13- 28- 13 -51. Reserved.