9644-23 DocuSign Envelope ID:3472A22E-F04D-4OE5-98AE-E04E4FDA764B
ORDINANCE NO. 9644-23
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA, AMENDING APPENDIX
A, SCHEDULE OF FEES, ARTICLE XXVIII OF THE CODE OF ORDINANCES
RELATING TO BUSINESS TAX RECEIPT CATEGORIES; CLARIFYING
SUBCATEGORY NO. 070.070 INCLUDES ALL SEASONAL SALES; REPEALING AND
RESERVING SUBCATEGORY NUMBERS 070.080 AND 070.090 RELATING TO
ITINERANT MERCHANTS AND VENDORS AT SHOWS OR MARKETS; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City has determined revisions to the Business Tax Receipt Fees are
needed to better support community events such as markets, farmer's markets, arts and crafts
shows, holiday markets, etc. which provide excellent opportunities for small businesses and
entrepreneurship; and
WHEREAS, the costs of business tax receipts for businesses operating on an itinerant
basis in such markets and events can exceed the costs of space rental in these temporary
locations; and
WHEREAS, it is the desire of the City to remove such barriers to help facilitate the broad
participation of individual entrepreneurs and small businesses.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. That Appendix A, Article XXVIII, Business Tax Receipt Fees, Clearwater
Code of Ordinances, is amended as follows:
XXVII. BUSINESS TAX: [6]
Category No. Sub-Category Category Fee
No.
001.000 ABSTRACT OR TITLE COMPANIES $255.10
070.000 MERCHANT OR MERCHANDISING: Inventory cost
value excludes tobacco and alcoholic beverages(See
note B for sale of used merchandise, and alcoholic
beverages)
070.010 Inventory cost value$1,000.00 or less 44.30
070.020 Inventory cost value$1,001.00 to$1,999.00 56.90
Ordinance No. 9488-21
DocuSign Envelope ID:3472A22E-F04D-40E5-98AE-E04E4FDA764B
070.030 Inventory cost value$2,000.00 to$2,999.00 69.80
070.040 Inventory cost value$3,000.00 and over 69.80
Plus, each$1,000 or any fraction thereof over 5.30
$3,000.00
070.050 Mobile tool sales 140.10
070.060 Antiques, used merchandise (See note B) 69.80
070.070 Merchant,temporary permanent/location (Q-h•i +m;;i; 63.00
tree and p pl(;n sales sale of Christmas trees,
pumpkins, fireworks, or other seasonal items)
070.080 IVIGF.haRt ;+;„o,aRt permaRGRVIAGatiep Reserve 191 in
070.090PAG FGha Rt Gh.) eF flea ..,.,FketPeF ..hihi+.-.r 'I .+ 10
f ,,,+, Rd-G)rE ..P8FeVeRt/Show-Reserve
070.100 Downtown convention/exhibition center 3,828.30
070.110 Reserved
Section 2. This ordinance shall take effect immediately upon adoption.
PASSED ON FIRST READING January 12, 2023
February 2, 2023
PASSED ON SECOND AND FINAL
READING AND ADOPTED
IF
DocuSigned by:
V'mk f464
eeRRVIPT'
Frank V. Hibbard
Mayor
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Approved as to form: Attest:
DocuSigned by: DocuSigned by:
f� cue ig
Maew ytych, Esq. Rosi° ���F�4 �1; MP , MMC
Assistant City Attorney City Clerk
2 Ordinance No. 9644-23