7966-08
ORDINANCE NO. 7966-08
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA,
RELATING TO BUSINESS TAX RECEIPT FEES; AMENDING
APPENDIX A, ARTICLE XXVIII, SCHEDULE OF FEES, CODE OF
ORDINANCES, RELATING TO RATES AND CHARGES BY FIVE
PERCENT (5%) INCREASE IN FEES; PROVIDING AN EFFECTIVE
DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. Appendix A, Article XXVIII, Business Tax Receipt Fees, Code of
Ordinances, is amended to read:
APPENDIX A-SCHEDULE OF FEES, RATES AND CHARGES
* * * * * *
XXVIII. BUSINESS TAX:
Sub
Category Category
No. No. C~egory
Fee
001.000
ABSTRACT OR TITLE COMPANIES..........
$243.00 $255.10
002.000
ADMINISTRATIVE OFFiCE..........
9Q.,.7.5 $95.20
003.000
ADVERTISING OR MARKETING
003.010 Agency, general..........
ee,.a $69.80
003.020 Coupon book publisher or distributor (See note B)..........
~ $127.30
003.030 Directory or guidebook publisher..........
~ $127.30
003.040 Handbill or sample distributor..........
ee.,w $69.80
1
Ordinance No. 7966-08
004.000
005.000
003.050 Soliciting for publication not listed in city..........
~ $56.90
003.070 Reserved
003.080 Welcome or greeting service..........
~ $63.50
003.090 Trade inducement business, NOC..........
~ $140.10
ADULT ENTERTAINMENT ESTABLISHMENT (See note B; and
C)..........
1215.25 $1.276.00
AGENT OR AGENCY (See also brokers):
005.010 Book or magazine..........
~ $56.90
005.020 Claim or collection (see note B)..........
~ $140.10
005.030 Credit reporting and mercantile..........
~ $82.60
005.040 Employment, General Agency..........
~ $82.60
005.041 Employment, Day Labor (See notes B and C) .........
~ $82.60
005.042 Employment, Staff Leasing / Temporary Service ..........
~ $82.60
005.050 Manufacturers/sales representative, NOC..........
~ $56.90
2
Ordinance No. 7966-08
005.060 Private detective or company (See note D)..........
~ $140.10
005.070 Property management or leasing..........
~ $69.80
005.080 Talent (see note D)..........
+3,1.9 $82.60
005.090 Travel (see note D)..........
~ $95.20
006.000
AIRCRAFT (See note B; requires Marine and Aviation Dept.
approval):
006.010 Charter or rental (See note B; requires Marine and Aviation Dept.
approval)........ ..
~ $140.10
006.020 Flying instruction (See note B, requires Marine and Aviation Dept.
approval).......... ~ $140.10
006.030 Passenger service (See note B, requires Marine and Aviation Dept.
approval).......... ~ $140.10
006.040 Sales, new or used (See note B, requires Marine and Aviation Dept.
approval).......... ~ $140.10
006.050 Servicing (See note B, requires Marine and Aviation Dept.
approval).......... ~ $140.10
006.060 Storage, field or hangar (See note B, requires Marine and Aviation
Dept. approval).......... ~ $140.10
007.000 AIRPORT (See note B, Requires Marine and Aviation Dept.
approval).......... ~ $286.90
008.000
ALARM SYSTEM MONITORING; Fire, Burglary, Medical (See note
B)..........
~
$69.80
3
Ordinance No. 7966-08
009.000
010.000
011.000
012.000
013.000
014.000
015.000
016.000
AMBULANCE SERVICE (See article III of chapter 25)..........
Plus each vehicle..........
ANIMALS
010.010 Kennel/Boarding, Breeding (See not C)..........
010.030 Groomer..........
APPRAISER (See note D for real estate)..........
ARMORED CAR SERVICE (See note B)..........
Plus each vehicle..........
ARTIST,( includes graphic design)..........
AUCTIONEER (See notes B and D)..........
014.010Auction gallery (See notes B and D)..........
AUDITOR..........
AUTOMOTIVE:
016.010 Dealership - Sale of new and used vehicles ..........
4
ee.,w $69.80
~ $25.20
ee.,w $69.80
M-25 $56.90
~ $82.60
ee.,w $69.80
~ $25.20
~ $95.20
~ $280.30
~ $861.00
~ $88.90
4W.,OO $510.30
Ordinance No. 7966-08
016.020 Dealer - Sale of only used motor vehicles (See Note D)..........
016.030 Garage - General repairs or replacements (See note D), for 10 bays
or less..........
Plus, each additional bay..........
016.040 Rental- Autos, trucks, recreational vehicles..........
016.050 Parking lot, permanent or temporary (See note C)
016.0511--10 spaces..........
016.05211--50 spaces..........
016.053 Over 50 spaces..........
016.060 Storage
016.0611--50 spaces..........
016.062 Over 50 spaces..........
016.070Washing and polishing..........
016.080 Wrecker or towing service..........
5
~ $382.70
9{h.7a $95.20
~ $12.60
~ $191.10
JQ.,OO $31.50
~ $44.30
9{h.7a $95.20
ee.w $69.80
~ $140.10
JQ.,OO $31.50
~ $56.90
Ordinance No. 7966-08
017.000
018.000
019.000
020.000
022.000
024.000
023.000
016.090 Service station, per fuel pump..........
BAIT DEALER..........
BAKERY> retail..........
BANKS (including savings and loan associations) for each bank
location main or branch..........
019.010 Automatic teller machine, each machine ..........
BARTENDER> free lance..........
BEAUTY SALON/BARBER SHOP, NAIL SALON, TANNING SALON,
(See Note D)........
Plus, each chair or booth..........
BOATS AND BOAT TRAILERS (includes jet skis and wave runners)
023.010 Dealers..........
023.020 Repairs and service..........
023.030 Rental (needs Marine and Aviation Dept approval) (includes jet skis
and wave runners)..........
023.040 Storage..........
6
~ $31.50
~ $44.30
@€hW $69.80
~ $318.60
~ $127.50
~ $63.50
~ $50.60
~ $12.60
~ $127.50
~ $76.10
~ $44.30
~ $95.20
Ordinance No. 7966-08
024.000
025.000
026.000
027.000
023.041 Washing and polishing..........
BOAT, PASSENGER, each boat (needs Marine and Aviation Dept
approval) (includes charter, parasail and shuttle service) :
024.0101--15 passengers..........
024.02016--25 passengers..........
024.03026--50 passengers..........
024.04051--100 passengers..........
024.050101--300 passengers..........
024.060 Over 300 passengers..........
BOOKKEEPING SERViCE..........
BROADCASTING, RADIO AND TELEVISION STATION OR
STUDIO......
BROKER, each
027.010 Broker, mortgage (see note D)..........
027.020 Broker, merchandise..........
7
~ $31.50
~ $50.60
e€hW $69.80
~ $82.60
~ $95.20
~ $127.50
24J.,OO $255.10
e€hW $69.80
~ $140.10
e€hW $69.80
e€hW $69.80
Ordinance No. 7966-08
028.000
029.000
030.000
031.000
032.000
033.000
027.030 Broker, stocks, bonds, etc., dealer..........
~ $210.20
027.040 Broker, stocks, bonds, etc., individual not employed by a dealer
holding a business tax receipt from the City of Clearwater..........
~ $140.10
027.050 Broker, real estate (see note D)..........
~ $69.80
Plus each sales associate..........
~ $31.50
BUSINESS ADVISORY SERVICES, NOC..........
~ $140.10
(Reserved)
BUYERS CLUB..........
~ $127.50
CATERER ..........
~ $69.80
CEMETERY / CREMATORiUM..........
~ $255.10
CLEANING, PRESSING AND DYEING
033.010 Plant..........
~ $222.80
033.020 Branch/collection, each..........
~ $69.80
033.030 Self service coin operated or hand laundry..........
.f.&,.75 $82.60
Plus, each machine..........
-iA-Q llJ..Q
8
Ordinance No. 7966-08
034.000
035.000
033.040 Carpet cleaning..........
COIN AND/OR STAMP DEALER (see note B)..........
COMMERCIAL RECREATION I ENTERTAINMENT, NOC..........
035.010 Dealer or lessor of amusement machines..........
035.020 Miniature golf..........
035.030 Amusement gamel machinel or ride, each..........
035.040 Entertainer (each) (see note B)..........
035.050 Skating rink, shuffleboard, archery range or golf course..........
035.060 Billiard parlor, first table..........
Plus, each additional table..........
035.070 (Reserved)
035.080 Theaters, 1 to 150 seats..........
035.081 Theaters, 151 or more seats..........
9
w.,w $69.80
w.,w $69.80
48&.-00 $510.30
~ $140.10
w.,w $69.80
~ $42.20
w.,w $69.80
~ $140.10
84.-7-a $88.90
+2-,00 $12.60
~ $318.60
W8.W $701.90
Ordinance No. 7966-08
036.000
037.000
038.000
CONSULTANT, NOC..........
CO NT ACTORS, general construction:
037.010 Class "A" general (see note D)..........
037.020 Class "B" building (see note D)..........
037.030 Class "c" residential (see note D)..........
CONTRACTORS OR SUBCONTRACTORS (not general)
038.010 Acoustics..........
038.020Air conditioning, Class A (See note D)..........
038.021 Air conditioning, Class B (See note D)..........
038.022 Air conditioning, Class C (See note D)..........
038.030 Alarm Contractor (See note D)..........
038.040 Aluminum Specialty Structure (See note D)..........
038.045 Asbestos, (See Note D)
038.050 Awning, shades and blinds..........
10
~ $95.20
~ $318.60
~ $222.80
~ $127.50
e&.W $69.80
~ $191.10
~ $127.50
~ $88.90
e&.W $69.80
e&.W $69.80
66.50 $69.80
M-OO $56.70
Ordinance No. 7966-08
038.060 Boiler..........
038.070 Carpentry Specialty(See note D)..........
038.080 Cabinet (See note D)..........
038.090 Communication systems specialty (See note D) ..........
038.100 Demolition, building (See note D)..........
038.110 Dredging..........
038.120 Drywall (see note D)..........
038.130 Electrical (see note D)..........
038.140 Excavating, including filling, grading, and land clearing..........
038.150 Elevator (See note D)..........
038.160 Exterminator (See note D)..........
038.170 Fence erection (See note D)..........
038.175 Finish Carpentry (See Note D) .........
11
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
~ $191.10
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
66.50 $69.80
Ordinance No. 7966-08
038.180 Fire sprinkler system, building (See note D)..........
038.181 Fire suppression (See Note D) .........
038.190 Flat work masonry specialty (See note D)..........
038.200 Floor covering, laying carpet I vinyl..........
038.210 Gas, natural (See note D)..........
038.220 Gas, liquid petroleum (See note D)..........
66.50 $69.80
66.50 $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
038.230 Garage door and operator installation (See: Shutter and opening
protectives)........ ..
038.240 Glass and glazing (See note D)..........
038.250 Gunite and sandblasting..........
038.260 Hauling, trucking or moving..........
038.270 House moving (FDOT)..........
038.280 Installation, NOC..........
038.290 Insulation..........
12
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
ee,w $69.80
Ordinance No. 7966-08
038.300 Irrigation systems specialty (See note D)..........
038.310 Janitorial service..........
038.320 Landscaping/tree surgery..........
038.330 Lawn, yard and garden care..........
038.335 Lighting (See Note D)
038.338 Limited energy system (See Note D)
038.340 Low voltage systems specialty (See note D)..........
038.350 Maintenance work (NOC)..........
038.360 Marble setting includes tile (See note D)..........
038.370 Marine specialty (See note D)..........
038.380 Mechanical contractor (See note D)..........
038.390 Mobile home installer (See note D, Dept of Highway Safety & Motor
Vehicles)..........
038.400 Ornamental iron work..........
038.410 Painting - including paperhanging (See note D)..........
w,.w $69.80
w,.w $69.80
w,.w $69.80
~ $44.30
66.50 $69.80
66.50 $69.80
w,.w $69.80
w,.w $69.80
w,.w $69.80
w,.w $69.80
~ $191.10
w,.w $69.80
w,.w $69.80
w,.w $69.80
13
Ordinance No. 7966-08
038.420 Paperhanging (only)..........
e&.W $69.80
038.430 Partitions, movable..........
e&.W $69.80
038.440 Paving (See note D)..........
e&.W $69.80
038.450 Pile driving (See note D)..........
e&.W $69.80
038.460 Pipeline..........
e&.W $69.80
038.470 Plaster and stucco specialty (see note D)..........
e&.W $69.80
038.480 Plumbing (See note D)..........
~ $191.10
038.490 Pollutant storage systems; gasoline, oil, etc (See note D)..........
e&.W $69.80
038.500 Pressure cleaning..........
e&.W $69.80
038.510 Prestressed precast concrete specialty (See note D)..........
e&.W $69.80
038.520 Refrigeration, commercial and industrial (See note D)..........
e&.W $69.80
038.530 Reinforcing steel specialty (See note D)..........
e&.W $69.80
038.540 Roofing (See note D)..........
e&.W $69.80
14
Ordinance No. 7966-08
038.550 Septic tank/sewer cleaning..........
038.560 Sheet metal (See note D)..........
038.570 Shutter and opening protectives (See note D)..........
038.580 Signs - electrical (See note D)..........
038.590 Signs - nonelectrical (See note D)..........
038.600 Solar (See note D)..........
038.610 Steel reinforcing (See note D)..........
038.620 Structural masonry specialty (See note D)..........
038.630 Structural steel (See note D)..........
038.640 Swimming pool, residential (See note D)..........
038.641 Swimming pool, commercial (See note D)..........
038.642 Swimming pool servicing (See note D)..........
038.643 Swimming pool, cleaning
038.650 Tile and marble specialty (See note D)..........
15
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
Ordinance No. 7966-08
039.000
040.000
041.000
042.000
038.660 Underground utility (See note D)..........
038.670 Veneer specialty (See note D)..........
038.680 Water softener installation and service..........
038.690 Welding..........
038.700 Well drilling (requires certification from SWFWMD)..........
038.710Window cleaning..........
038.720 Wrecking and dismantling (other than building)..........
COSTUME OR CLOTHING RENTAL.........
DATA PROCESSING
040.010 Consultantlpro€lrammor Software, Consultant. ProQrammer..........
040.020 Web Designer
DATING I ROOMMATE I ESCORT SERVICE (See note B)..........
DECORATOR, INTERIOR..........
e&.-W $69.80
e&.-W $69.80
e&.-W $69.80
e&.-W $69.80
e&.-W $69.80
~ $44.30
e&.-W $69.80
~ $56.90
~ $95.20
66.50 $69.80
~ $140.10
e&.-W $69.80
16
Ordinance No. 7966-08
043.000
044.000
045.000
046.000
047.000
048.000
049.000
050.000
DELIVERY I MESSENGER SERVICE (includes first vehicle)..........
Plus, each additional vehicle..........
DESIGNER, INDUSTRIAL (See note D)..........
DISC JOCKEY, FREE LANCE..........
DiVER..........
DRAFTSMAN..........
ELECTRIC POWER COMPANy..........
EQUIPMENT RENTAL.........
049.010 Large, heavy duty equipment..........
049.020 Small tools I equipment, appliances, etc
049.030 Mail Boxes
FLORIST.........
050.100 FORTUNE TELLER, each (includes astrologer, clairvoyant, palmist,
psychic, tarot card reader) (See notes B and D) .......
W-,W $69.80
~ $25.20
W-,W $69.80
W-,W $69.80
eM{} $63.50
9Q.,.7a $95.20
~ $191.10
W-,W $69.80
~ $140.10
W-,W $69.80
W-,W $69.80
W-,W $69.80
133.50 $140.10
17
Ordinance No. 7966-08
051.000
052.000
053.000
054.000
055.000
056.000
FREE SERVICE BUREAU..........
FURNITURE, REFINISH, REUPHOLSTER, CLEAN AND REPAIR
GROUP CARE / COMMUNITY RESIDENTIAL HOME
053.010 Congregate care (21 or more clients) (See Note DL.......
053.020 ConvalescenUnursing home (See Note D)..........
053.030 Community Residential Home (1--6 clients) (See Note D)..........
053.040 Community Residential Home (7--14 clients) (See Note D)..........
053.050 Assisted Living Facility (15--20 clients) (See Note DL.......
053.060 HalfWay House (1--20 - special treatment) (See Note D)..........
053.070 Home care / companion, non healthcare (See Note B) ...........
GUNS DEALER, includes repair (See note Band C, No home
occupation; requires federal firearms license)..........
HEARING AID, AGENT OR DEALER..........
HOSPiTAL..........
18
~ $88.90
ee.,w $69.80
~ $191.10
~ $191.10
~ $44.30
M.2-a $56.90
~ $88.90
~ $107.80
~ $140.10
~ $140.10
+-7-,W $81.30
~ $280.30
Ordinance No. 7966-08
057.000
058.000
058.040
059.000
059.010
060.000
INCOME TAX PREPARER..........
INSURANCE
058.010 Company, per each class, and type of insurance (accident, auto, fire,
health, home, life, etc)..........
058.020 Adjuster..........
058.030 Agency (includes 1 principal, owner, manager or agent)..........
Plus, each additional agent, customer service..........
(Reserved)
058.050 Agent, independent..........
ITINERANT OR PERMANENT, KNIFE I TOOL SHARPENER ..........
ITINERANT, AGRICULTURE PEDDLER ..........
KINDERGARTEN, NURSERY OR DAY CARE CENTER, commercial
site (See notes B and D)..........
060.010 Day Care Home, residential site, (See notes B and D)
060.020 Nanny, Professional Babysitter, (See notes B and D)
ee.,w $69.80
~ $95.20
~ $82.60
ee.,w $69.80
~ $31.50
~ $95.20
~ $31.50
~ $44.30
~ $56.90
5<1.25 $56.90
5<1.25 $56.90
19
Ordinance No. 7966-08
061.000
062.000
063.000
064.000
065.000
066.000
067.000
LABORATORY (includes dental, medical, ambulatory center,
research, analytical, photo, chemical testing, etc.)..........
Plus, each employee..........
061.010 Blood Plasma Center (See note C)
Plus, each employee .............
LAND DEVELOPERS..........
LECTURER.........
LOAN, FINANCE, CONSUMER DISCOUNT, OR MORTGAGE
LENDING COMPANY (See note D)..........
064.010 Check Cashing, (See note B & C) .............
064.020 Money Exchange, (See Note B & C) ..........
LOCKSMITH (See note B)..........
MAIL ORDER ESTABLISHMENT ..........
066.010 Internet Sales Business (See 070.040 Merchant for new merchandise
inventory value over $3,000)..........
MAILING, PACKAGING, ADDRESSING, FAXING..........
20
9€h7a $101.50
uoo $25.20
96.75 $101.50
24.00 $25.20
~ $140.10
~ $88.90
~ $318.60
133.50 $140.10
133.50 $140.10
~ $56.90
w.,w $69.80
66.50 $69.80
w.,w $69.80
Ordinance No. 7966-08
068.000
069.000
070.000
MANUFACTURING, fabricating, processing, compounding
068.0101 employee (including owner)..........
068.0202--4 employees (including owner)..........
068.0305--10 employees (including owner)..........
068.04011--25 employees (including owner)..........
068.05026--50 employees (including owner)..........
068.06051--100 employees (including owner)..........
068.070101--500 employees (including owner)..........
068.080 Over 500 employees (including owner)..........
MASSAGE ESTABLISHMENT (See note D and Chapter 9)..........
069.010 Massage therapist, each (See note D and Chapter 9)..........
MERCHANT OR MERCHANDISING: Inventory cost values excludes
tobacco and alcoholic beverages (See note B for sale of used
merchandise, and alcoholic beverages)
070.010 Inventory cost value $1,000 or less..........
~ $56.90
~ $82.60
~ $114.10
~ $140.10
~ $210.20
:?m-,OO $280.30
~ $318.60
4Q3.,OO $522.90
n,w
$76.10
~
$44.30
~
$44.30
21
Ordinance No. 7966-08
071.000
070.020 Inventory cost value $1,001 to $1,999 ..........
070.030 Inventory cost value $2,000 to $2,999 ..........
070.040 Inventory cost value $3,000 and over..........
Plus, each $1,000 or any fraction thereof over $3,000..........
070.050 Mobile tool sales..........
070.060 Antiques, used merchandise (See note B)..........
070.070 Merchant, temporary permanenUlocation (Christmas tree and
pumpkin sales)..........
070.080 Merchant, itinerant, permanenUlocation..........
070.090 Merchant, show or flea market, per exhibitor, includes food vendors,
per evenUshow..........
070.100 Downtown convention/exhibition center..........
Hardware store or lumber yard with an inventory value less than
070.110 $100,000.00 Reserved
070.120 Merchant, ice cream truck, each driver (See notes B and D)..........
MOBILE HOMES
22
~ $56.90
oo,w $69.80
oo,w $69.80
~ $5.30
~ $140.10
oo,w $69.80
W,OO $63.00
~ $191.10
9-,.7G $10.10
3646.00 $3.828.30
~
e&.-oo
$57.70
Ordinance No. 7966-08
072.000
073.000
074.000
075.000
071.010 Dealer (new or used) sales and service..........
071.020 Park, rental 1 to 25 spaces..........
Plus, each additional space..........
071.030 Transport service (if independent of dealer or manufacturer holding a
City of Clearwater business tax receipt)..........
MOTORCYCLE dealer..........
072.010 Motorcycle, scooter or bicycle rental..........
MOVING, TRANSFER COMPANY (See note B and D)..........
MUSIC MACHINES / JUKE BOX, coin operated: (not amusement or
vending machines)
074.010 Dealer or lessor..........
074.020 Operator or lessee, each machine..........
NEWSPAPER, PERIODICAL OR NEWSLETTER
075.010 Less than 6 issues per week..........
075.0206 or more issues per week..........
~ $140.10
~ $88.90
~ $4.00
~ $82.60
~ $101.50
~
$69.80
~ $114.10
~ $140.10
~ $44.30
~ $95.20
~ $280.30
23
Ordinance No. 7966-08
076.000
077.000
078.000
079.000
080.000
081.000
082.000
075.030 Agency or bureau..........
075.040 NOTARY PUBLIC, independent ............
NURSERY, PLANTS (See note D)..........
PATROL, NIGHT PATROLMAN, OR PRIVATE WATCHMAN,
SECURITY GUARD:
077.010 Firm (See note B)..........
077.020 Individual (See note B)..........
PAWN BROKER (See note B and D)..........
PETROLEUM PRODUCTS, wholesale..........
079.010 Petroleum products, deliver I sale, includes LP..........
PHOTOGRAPHY, Photographer or Video Taping (See note B)..........
080.010 Video Taping, Videographer (See note B)
PIANO TUNER..........
PLATING OR ANODIZING, METAL..........
24
~ $140.10
66.50 $69.80
w.,w $69.80
~ $95.20
~ $44.30
4OO,.7.a $420.70
~ $280.30
~ $140.10
w.,w $69.80
66.50 $69.80
w,oo $31.50
w.,w $69.80
Ordinance No. 7966-08
083.000
084.000
PRINTING, PUBLISHING, engraving, lithographing and binding
(includes blueprinting services)..........
n.,w $76.10
083.010 Publishing, Desk Top
72.50 $76.10
PROFESSIONAL (per licensee and per location)
084.010 Accountant (See note D if CPA)..........
~ $127.50
084.020 Architect (See note D)..........
~ $127.50
084.030 Attorney (See note D)..........
~ $127.50
084.040 Chiropractor (See note D)..........
~ $127.50
084.041 Counselor/social worker (See note D)..........
9Q.,.75 $95.20
084.050 Court reporter..........
9Q.,.75 $95.20
084.060 Dental hygienist (See note D)..........
9Q.,.75 $95.20
084.070 Dentist (See note D)..........
~ $127.50
084.090 Designer, interior (See note D)..........
~ $127.50
084.100 Embalmer/funeral director/undertaker (See note D)..........
~ $127.50
25
Ordinance No. 7966-08
084.110 Engineer (See note D)..........
~ $127.50
084.120 Homeopathic physician..........
~ $127.50
084.121 Mental Health Counselor (See note D) .......
121.50 $127.50
084.130 Occupational therapist (See note D)..........
~ $127.50
084.140 (Reserved)
084.150 Optician, including sale of lenses and frames (See note D)..........
~ $127.50
084.160 Optometrist (See note D)..........
~ $127.50
084.170 (Reserved)
084.180 Physician (See note D)..........
~ $127.50
084.190 Physiotherapist (See note D)..........
~ $127.50
084.200 Profession, NOC (See note D)..........
~ $127.50
084.210 Psychologist (See note D)..........
~ $127.50
084.211 Process Server (See note D).........
90.75 $95.20
084.220 Surveyor (See note D)..........
~ $127.50
26
Ordinance No. 7966-08
085.000
086.000
087.000
088.000
089.000
090.000
091.000
084.230 Veterinarian, also see animals (See notes C and D)..........
PROMOTER / PROMOTIONS, exhibits, shows, sports
events/tournaments, or similar type events (See note B) (if
temporary, per event)..........
RAILROAD...........
RECORDING STUDIO..........
REFUSE COLLECTION AND DISPOSAL SERVICE, (May Require
Solid Waste Dept approval, See Chapter 32)
REFUSE MACHINE, COMPACTING AND / OR BINDING:
089.010 Owner or lessor..........
089.020 Operator or lessee, per machine..........
RENTAL PROPERTy..........
090.010 Hall, Banquet Facility..........
SINGLE FAMILY / DUPLEX: Rental Period, 30 days or more,
1 - 5 units on the same or contiguous parcels..........
Plus, each additional unit..........
091.010 SINGLE FAMILY/ DUPLEX: Rental Period, less than 30 days, (See
Notes C and D)
~ $127.50
243,00 $255.10
~ $286.90
ee.,w $69.80
~ $286.90
~ $280.30
~ $127.50
ee.,w
~ $127.50
3Q.,.OO $31.50
-h7O $1.70
30.00 $31.50
27
Ordinance No. 7966-08
092.000
1 - 5 units on the same or contiguous parcels
Plus, each additional unit
li:1.Q
1.70
091.020 APARTMENT: Rental Period, 30 days or more, 3 - 5 units
30.00
$31.50
Plus, each additional unit
1.70
$1.70
091.030 APARTMENT: Rental Period, less than 30 days, 3 - 5 units (See
Notes C and D)
30.00
$31.50
Plus, each additional unit
$1.70
1.70
091.040 CONDO/TOWNHOUSE: Rental Period, 30 days or more,
30.00
$31 .50
1-5 units within the same complex
Plus, each additional unit
li:1.Q
1.70
091.050 CONDOITOWNHOUSE: Rental Period, less than 30 days, (See
Notes C and D)
30.00
$31.50
1 - 5 units within the same complex
Plus, each additional unit
1.70 $1.70
30.00 $31.50
1.70 $1.70
30.00 $31.50
1.70 $1.70
30.00 $31.50
1.70 $1.70
30.00 $31.50
1.70 li:1.Q
091.060 HOTEL, MOTEL: (See Notes C and D) 1 - 5 units
Plus, each additional unit
091.070 BED AND BREAKFAST: (See notes C and D) 1 - 5 rooms
Plus, each additional room
091.080 COMMERCIAL: 1 - 5 units
Plus, each additional unit
091.090 Rental Property, NOC: 1 - 5 units
Plus, each additional unit
REPAIR AND SERVICE, NOC, owner..........
~
$56.90
Plus, each employee..........
4-&.00
$12.60
28
Ordinance No. 7966-08
093.000
RESTAURANT (See note D; and note B for alcoholic beverage sales)
093.0101--10 seats..........
093.02011--25 seats..........
093.03026--50 seats..........
093.04051--100 seats..........
093.050101 or more seats..........
0ge~.060 Snack bar, soda fountain..........
093.070 Concession stand/vendor, per location or unit..........
093.080 Canteen wagon or truck, per mobile unit..........
093.090 Drive-in or drive-through/take out or delivery..........
093.100 Nightclub/bar/tavern/cabareUlounge (See note B; see adult use
entertainment; see commercial recreation/entertainment,
entertainers)........ ..
093.110 Dancing area..........
093.120 Nightclub Entertainment (live music, comedy act, karaoke)
~ $44.30
ee.,w $69.80
~ $139.60
~ $210.20
2e+,OO $280.30
~ $56.90
~ $56.90
W,W $63.50
~ $95.20
2e+,OO $280.30
~ $56.90
66.50 $69.80
29
Ordinance No. 7966-08
094.000
095.000
096.000
097.000
098.009
098.500
099.000
100.000
101.000
SCHOOLS I TRADE, STUDIO AND INSTRUCTION (See note 0; also
see note B for dancing or charm schools)..........
094.010 Health Club (See note D)
094.020 Personal Trainer
SECRETARIAL SERVICES (includes stenographers)..........
SEWING (dressmaker, seamstress, tailor, etc.)..........
SHOE REPAIR OR SHOE POLISHING STAND.........
SITTING I HOUSE, PLANT, PET (See note 8)..,.......
SPECIAL EVENTS - CITY SPONSORED, per day, per exhibit .......
STORAGE I WAREHOUSING
099.010 Indoor, per 1,000 square feet (minimum $50.00 fee)..........
099.020 Outdoor, per 1,000 square feet (minimum $50.00 fee)..........
TATTOO PARLORS (See note C and 0, and Florida State Statute
877.04, letter from doctor required)..........
TAXICAB first vehicle (See note B and Chapter 25, proof of insurance
with City listed as additional insured party)..........
30
e&..W $69.80
66.50 $69.80
66.50 $69.80
e&..W $69.80
~ $56.90
~ $56.90
w.,w $63.50
~ ll1..Q
~ $12.60
~ $25.20
~ $127.50
e&..W $69.80
Ordinance No. 7966-08
102.000
103.000
104.000
105.000
106.000
Plus each additional vehicle..........
TAXiDERMiST..........
TELEPHONE AND TELEGRAPH
103.010 Telephone, company..........
103.020 Each branch office..........
103.030 Telephone, business, private (includes 900 service; see note B; call
center)..........
103.040 Telephone, solicitation (See notes B and D)..........
103.050 Telephone, answering service..........
TOilETS, PORTABLE SERViCE..........
TRAilER, CARGO (for boat trailers, see boats)
105.010Trailer, cargo, sales and service..........
105.020 Trailer, cargo, rental..........
TRANSIT OR READY-MIX CEMENT AND CONCRETE ..........
31
u,oo $25.20
~ $56.90
~ $286.90
~ $37.80
ee.,w $69.80
ee.,w $69.80
ee.,w $69.80
~ $127.50
ee.,w $69.80
~ $56.90
~ $280.30
Ordinance No. 7966-08
(This business tax receipt required of any distributor making
deliveries and/or sales within city limits, regardless of location of
plant.)
107.000
TRANSPORTATION SERVICES (bus station - interstate, chartered,
limousine, sightseeing) (See chapter 25, proof of insurance with City
listed as additional insured party; see note B)........
2-a&.OO $267.70
108.000
VACUUM CLEANER SALES AND SERViCE..........
~ $69.80
109.000
VALET PARKING, each location..........
9(hW $63.50
110.000
VENDING MACHINES (excluding amusement, music, cigarette or
stamp machines) (See 035.030 for amusement machine) (See
074.020 for music machine)
110.010 Dealer or lessor..........
~ $69.80
110.020 Operator or lessee, per machine..........
-i2.OO $12.60
111.000
VIDEO OR FILM RENTALS..........
~ $69.80
112.000
WRECKING yARD..........
~ $280.30
113.000
UNCLASSIFIED, any business, occupation, profession or exhibition
not specifically designated. (may require Note B)
~ $140.10
OTHER RELATED FEES / CHARGES SHAll BE AS FOllOWS:
ADMINISTRATIVE FEE shall be 2 times the annual business tax fee with a
maximum of $250.00, in addition to the 25 percent delinquent fee, on business
tax receipt not renewed by January 31st.
DELINQUENT FEE shall be 10 percent for the month of October, plus an
additional 5 percent for each subsequent month of delinquency, not to exceed 25
32
Ordinance No. 7966-08
percent of the business tax, on business tax receipt not renewed by September
30th.
DUPLICATE BUSINESS TAX RECEIPT FEE shall be $16.50
MINIMUM BUSINESS TAX RECEIPT FEE shall be $25.00 (State Statute)
PENALTY FEE shall be 25 percent of the business tax due, for operating a
business prior to obtaining a business tax receipt.
REGISTRATION FEE shall be $27.50 $28.00
TRANSFER FEE shall be 10 percent of the annual business tax but not less than
$3.00 or more than $25.00; when there is a bona fide sale of the business and
presentation of the original business tax receipt and proof of sale, or when a
business has moved from one location to another within the city limits and
presentation of the original business tax receipt.
Notes:
A. Requires approval by the city council.
B. Requires city police department recommendation. The
applicant shall complete a background information report, executed
under oath, and shall submit to a background investigation,
photograph, and fingerprints. The recommendation shall be based
upon the criteria set forth in section 29.41 and shall include a
statement of the facts upon which the recommendation is based.
C. Requires approval by the Planning Department.
D. Requires inspection, approval or license of state or county
authority.
NOC - Not otherwise classified.
Section 2. This ordinance shall take effect immediately upon adoption.
PASSED ON FIRST READING
June 5, 2008
33
Ordinance No. 7966-08
PASSED ON SECOND AND
FINAL READING AND ADOPTED
rm:
Camilo A. Soto
Assistant City Attorney
June 19, 2008
. '
,_-j~ K~
Frank V. Hibbard
Mayor
Attest:
.
p~cyn ia . Goudeau
u- City Clerk
34
Ordinance No. 7966-08