Section 70-89. Schedule of rates.
SERVICE-ORIENTED BUSINESSES
In addition to the posted license below, the following supplemental schedule applies to all service-oriented business. The total license fee, therefore, is equal to the fee noted in this supplemental schedule. For example, the fee for an accounting firm with seven employees is $93.75 ($75.00 base plus a 25 percent supplemental fee of $18.75 = total fee of $93.75). In no event however, shall the total license fee in effect on the day prior to the effective date of the enactment of the ordinance from which this article derives be increased in amounts greater than the amounts of increase permitted by section 8, chapter 93-180, Laws of Florida.
TABLE INSET:
|
Supplemental Schedule (Number of Employees) |
Total License Fee Due |
|
5 or less |
Base fee only |
|
6 to 25 |
Base + 25% |
|
26 to 50 |
Base + 50% |
|
51 to 100 |
Base + 75% |
|
More than 100 |
Base + 100% |
Category Base Fee
Accountant/auditor/CPA/bookkeeper . . . $ 75.00
Advertising/marketing/public relations . . . 75.00
Animal care/grooming/boarding . . . 75.00
Apparel service center (includes tailor, alterations, shoe repair and
Auctioneers . . . 75.00
Automobile/motor vehicle/boat/RV storage (for impound or repair) . . . 125.00
Automobile/motor vehicle/boat/RV storage (not for impound or repair) . . . 75.00
Automobile wreckers . . . 50.00
banks, including S&Ls, credit unions and full service banks . . . 250.00
Bondsman . . . 75.00
Brokerage houses/investment companies . . . 125.00
Business office renting or leasing . . . 75.00
Business service center (includes fax service, shipping/packing, notary, mail boxes, clerical support and associated services) . . . 50.00
Car wash . . . 50.00
Catering . . . 50.00
City directory . . . 75.00
Clairvoyant/astrologist/palmist/channelor/unlicensed hypnotist . . . 75.00
Cleaning/janitorial services . . . 50.00
Cold storage/bulk storage/commercial storage . . . 75.00
Credit/claim/collection agency . . . 75.00
data processing/computer services . . . 75.00
Decorator . . . 50.00
Delivery service . . . 50.00
Detective agency . . . 75.00
Diet center . . . 75.00
dry cleaning/laundry plant . . . 50.00
Eating places . . . 50.00
Electronics repair . . . 50.00
Employment agency . . . 75.00
Exterminator (licensed) . . . 50.00
Finance company . . . 250.00
Financial agents (includes financial planners, mortgage brokers, loan brokers, security dealers) . . . 75.00
Fitness centers . . . 125.00
Funeral home . . . 125.00
Garage/auto and truck repair . . . 75.00
Graphics/printing . . . 75.00
Gunsmith . . . 50.00
hospital . . . 250.00
Instructional centers . . . 75.00
Insurance companies . . . 75.00
Introduction service . . . 125.00
Laboratory (scientific or medical) . . . 125.00
landscaping/lawn service/tree service . . . 50.00
Laundromat . . . 75.00
Legal services . . . 75.00
Licensed child care . . . 50.00
Licensed massage therapist . . . 75.00
Medical services . . . 75.00
Medical transport . . . 75.00
News bureau . . . 75.00
Nursing home . . . 250.00
Other professional services (includes engineers, consultants, architects) . . . 75.00
Paint/body shop . . . 75.00
personal grooming centers (includes barbershops, beauty centers and associated services) . . . 50.00
Photographer . . . 50.00
Real estate . . . 75.00
Rent-to-own . . . 50.00
Rental boats and water sports . . . 50.00
Rental car . . . 75.00
Rental equipment . . . 50.00
Rental truck and trailer . . . 75.00
Rug and carpet cleaner . . . 50.00
Security agency . . . 75.00
Septic and sewer cleaning service . . . 75.00
Shipping and delivery company . . . 75.00
Signage companies . . . 50.00
Specialty transportation services (includes limousine services and shuttles) . . . 93.75
Taxi company (see city code of Ordinances, chapter 80, Vehicles for Hire for additional requirements) . . . 125.00
Title/abstract agencies . . . 75.00
Towel and linen supply . . . 75.00
Travel agent . . . 75.00
truck lines . . . 75.00
Upholsterers . . . 50.00
Video production . . . 75.00
Watch and clock repair . . . 50.00
Other service business not otherwise classified . . . 75.00
RETAIL-ORIENTED BUSINESSES
In addition to the posted license below, the following supplement schedule applies to all retail-oriented business. The total license fee, therefore, is equal to the fee noted in this supplemental schedule. For example, the fee for a convenience store with 13 total full- and part-time employees on the payroll is $62.50 ($50.00 base plus a 25 percent supplemental fee of $12.50 = total fee of $62.50). In no event however, shall the total license fee in effect on the day prior to the effective date of the enactment of the ordinance from which this article derives be increased in amounts greater than the amounts of increase permitted by Section 8, Chapter 93-180, Laws of Florida.
TABLE INSET:
|
Supplemental Schedule (Number of Employees) |
Total License Fee Due |
|
5 or less |
Base fee only |
|
6 to 25 |
Base + 25% |
|
26 to 50 |
Base + 50% |
|
51 to 100 |
Base + 75% |
|
More than 100 |
Base + 100% |
Category Base Fee
Automat (retail business containing five or more coin-operated merchandise or service dispensing machines) . . . $ 50.00
Auction house . . . 50.00
Auto part/accessories . . . 50.00
Automobiles--new or used . . . 75.00
Bait and tackle . . . 50.00
bakeries . . . 50.00
Bicycle and mower sales . . . 50.00
Boat sales . . . 75.00
Bottled beverages . . . 50.00
Business machines . . . 50.00
Convenience store (includes sundries only) . . . 50.00
Convenience store (includes sundries and fuel) . . . 125.00
Florists . . . 50.00
Gas distributors--bottled . . . 75.00
Gasoline--via tank truck . . . 125.00
Liquidators . . . 50.00
Mail order . . . 50.00
Merchants . . . 50.00
Monuments/tombstones . . . 50.00
Newspaper companies . . . 50.00
Nursery--plants and trees . . . 50.00
Pawnbrokers . . . 125.00
Photofinishing and developing . . . 50.00
Secondhand dealers . . . 50.00
service station (includes fuel pumps, repairs, towing, carwash and related automotive services) . . . 125.00
Wholesale and gasoline storage . . . 93.75
Other retail business not otherwise classified . . . 50.00
ENTERTAINMENT-ORIENTED BUSINESSES
In addition to the posted license below, the following supplemental schedule applies to all entertainment-oriented business. The total license fee, therefore, is equal to the fee noted in this supplemental schedule. For example, the fee for an entertainment center with 33 total full- and part-time employees on the payroll is $187.50 ($125.00 base plus a 50 percent supplemental fee of $62.50 = total fee of $187.50). In no event, however, shall the total license fee in effect on the day prior to the effective date of the enactment of the ordinance from which this article derives be increased in amounts greater than the amounts of increase permitted by Section 8, Chapter 93-180, Laws of Florida.
TABLE INSET:
|
Supplemental Schedule (Number of Employees) |
Total License Fee Due |
|
5 or less |
Base fee only |
|
6 to 25 |
Base + 25% |
|
26 to 50 |
Base + 50% |
|
51 to 100 |
Base + 75% |
|
More than 100 |
Base + 100% |
Category Base Fee
Bowling center . . . $125.00
Carnival (requires council approval), per day . . . 250.00
Circus (requires council approval), per day . . . 250.00
Convention center . . . 93.75
Driving range . . . 125.00
Entertainment center (includes arcades, miniature golf, fun house, go-carts, riding machines and coin-operated machines) . . . 125.00
Gun range (location requires council approval) . . . 125.00
Movie theater . . . 125.00
Playhouse/theme park . . . 125.00
Skating center . . . 125.00
Special limited engagement event (for example, concerts, sporting events, bungee jumping, helicopter rides, etc.)--requires council approval, with fee to be established by council, minimum per day . . . 25.00
Sporting arena/complex . . . 93.75
Other entertainment business not otherwise classified . . . 93.75
contractor AND SUBcontractorS
In addition to the posted license below, the following supplemental schedule applies to all contractors and subcontractors. The total license fee, therefore, is equal to the fee noted in this supplemental schedule. For example, the fee for an AC and heating company with six total full- and part-time employees on the payroll is $93.75 ($75.00 base plus a 25 percent supplemental fee of $18.75 = total fee of $93.75). In no event, however, shall the total license fee in effect on the day prior to the effective date of the enactment of the ordinance from which this article derives be increased in amounts greater than the amounts of increase permitted by Section 8, Chapter 93-180, Laws of Florida.
TABLE INSET:
|
Supplemental Schedule (Number of Employees) |
Total License Fee Due |
|
5 or less |
Base fee only |
|
6 to 25 |
Base + 25% |
|
26 to 50 |
Base + 50% |
|
51 to 100 |
Base + 75% |
|
More than 100 |
Base + 100% |
Category Base Fee
contractors (Division I or Division II as defined by Florida Statutes, Chapter 489) . . . $125.00
Subcontractors and contractors other than Division I or Division II . . . 75.00
includes, but is not limited to the following:
AC and heating
alarms and security
Cabinet makers
Carpenters
Concrete restoration
Doors/windows
Drywall
Electricians
General repair and maintenance
High rise window cleaning
Machine shop (includes welding, grinding, boring; excludes fabrication)
Masons
Painters
Plumbers
Pressure cleaning
Roofers
Sheet metal
Well drilling
Category Base Fee
Cable . . . $250.00
Electric . . . 250.00
Natural gas . . . 250.00
radio stations . . . 250.00
Telephone . . . 250.00
Television stations . . . 93.75
utilities . . . 250.00
Other utility business not otherwise classified . . . 250.00
MANUFACTURING-ORIENTED BUSINESSES
In addition to the posted license below, the following supplemental schedule applies to all manufacturing-oriented business. The total license fee, therefore, is equal to the fee noted in this supplemental schedule. For example, the fee for a factory center with 165 total full- and part-time employees on the payroll is $350.00 ($175.00 base plus a 100 percent supplemental fee of $175.00 = total fee of $350.00). In no event, however, shall the total license fee in effect on the day prior to the effective date of the enactment of the ordinance from which this article derives be increased in amounts greater than the amounts of increase permitted by Section 8, Chapter 93-180, Laws of Florida.
TABLE INSET:
|
Supplemental Schedule (Number of Employees) |
Total License Fee Due |
|
5 or less |
Base fee only |
|
6 to 25 |
Base + 25% |
|
26 to 50 |
Base + 50% |
|
51 to 100 |
Base + 75% |
|
More than 100 |
Base + 100% |
Category Base Fee
Concrete plant . . . $175.00
Distribution center . . . 93.75
Factories/fabrication plants . . . 175.00
Machine shop . . . 93.75
Research and development site . . . 175.00
Other manufacturing business not otherwise classified . . . 93.75
dwellingS FOR RENT
Category Base Fee
Adult congregate living, plus $2.00/unit . . . $25.00
hotels/motels, plus $2.50/unit . . . 25.00
Mini storage complexes, plus $2.00 unit . . . 25.00
Operators of apartments/mobile home parks/dormitories/rooming houses, plus $2.50/unit . . . 25.00
Operators of other dwellings (other dwellings rented or advertised for rent, three times or more a year on a short-term basis--30 days or less), plus $2.50/unit . . . 25.00
Operators of other dwellings not specifically cited herein, plus $2.00/unit . . . 25.00
COIN-OPERATED DEVICES
A "coin-operated device" is hereby defined as any machine, apparatus or device that operates upon the insertion of money, trade token, ticket or slug greater in denomination than ten cents. The premise in which a coin-operated machine is located and operated shall pay the license fee set forth herein. Coin-operated devices where the entire proceeds of such devices are used for charitable purposes as defined in Section 501(C)(3) of the IRS code of 1986, are exempted from these fees. Telephones, newspaper dispensers, U.S. stamp machines, checking lockers, toilet locks and cigarette vending machines are also exempted from these fees. When the vending machine is provided exclusively as a service to employees or tenants and is not meant or used by customers outside the company or complex, no fee is assessed. In no event, however, shall the total license fee in effect on the day prior to the effective date of the enactment of the ordinance from which this article derives be increased in amounts greater than the amounts of increase permitted by Section 8, Chapter 93-180, Laws of Florida.
The occupational license tax on vending and amusement machines shall be based on the highest number of machines located on the business premises on any single day during the previous licensing year or in the case of new businesses based on an estimate of the current year. Replacement of one machine with another machine during a licensing year does not affect the tax assessment for that year unless the replacement machine belongs to an occupational license tax classification that requires a higher tax rate.
Category Base Fee
Amusement, music or entertainment machine, each . . . $12.50
(examples include: video games, billiards tables, coin-operated rides and juke boxes)
laundry or clothes drying machine, each . . . 6.25
merchandise dispensing machine, each . . . 12.50
(examples include: soda machines, water machines, snack machines, candy, gum and gift dispensers)
Service dispensing machine, each . . . 12.50
(examples include: air machines and car vacuum/cleaning machines, car wash machines, photocopying machines)
Other, each . . . 12.50