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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.
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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same are hereby repealed, provided that no portion of the City of Boynton Beach Noise
Control Ordinance shall be repealed.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.