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Ord 14-101 ~ AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING CHAPTER 11 q, "LOCAL BUSINESS TAXES GENER.AI~Y" BY AMENDING SECTION 110.15, "LOCAL BUSINESS TAX SCHEDULE" IN ORDER TO PROVIDE FOR AN INCREASE IN RATES; PROVIDING A SAVING CLAUSE, A GENERAL REPEALER CLAUSE, AND AN EFFECTIVE DATE. WHEREAS, the City has the authority to increase the rates not moxe than five percent (5°l0} every other yeax in accordance with ~2g5.g535{b}(4), Fla. Stat.; and WHEF;EAS, the City has not increased the local business tax schedule rates since 2gg8. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: Section 1. That Chapter 11q, "Local Business Taxes Generally", of the Code of Ordinances is amended by amending Section 11 q.15, "Local Business Tax Schedule", to read as follows: Sec, 110.15. Lt}CAL BUSINESS TAX SCl`IEI}ULE. The following enumerated individual local business taxes shall be paid to the City by the persons engaging in ar managing or transacting the several occupations or professions named yearly, unless otherwise specified: TABLE INSET: Classification A11 Fees -1-8 156.56 except as noted Abstracting Land title, warranty or security company. Each individual conducting the business of abstracting title, either in part or in whale, shall pay a license tax. Academy of Music Adult Entertainment Advertising Agencies, firms, associations, corporations or other persons distributing circulars, -- pamphlets or other advertising matter, except local merchants and theaters advertising in this way their own goods and merchandise, shall pay an annual license tax. Advertising ', Agencies engaged in the business of bill posting shall pay a license tax, per year. Advertising C)ffice, Public Relations Alleys, Bowling, Boxball or Tenpins Each lane 24:13 25.35 Ambulance Separate from undertaking, each &1-3-5 88.57 Amusement Parlors or Concert Halls Apartment, Rooming Houses Per room, excluding kitchen and bathrooms ~ 6.37 Aquarium Armored Car Service Each vehicle -~ 88.57 Art gallery { 1) Art Studio, workshop, classes {2} Artist, commercial (3) Artist material or supplies {See Merchants) (4) Artists' outdoor sale: Each sale, first day 3€-:~ 37.97 Each day thereafter ~-~ 12.74 Astrologists, Clairvoyants, Fortune Tellers, Palmists, P~rrenologists, Spiritualists, Numerologists and tlffental Healers These activities and others of a similar nature, whether or not in connection with ', another business charging fees, shall pay a license tax, Athletic Club, gymnasium (Zoning} Auctioneers 2 ORD. NO. 14-1 ~ Auctions Aucti©n, Real Estate Per day Automatic Amusement Machines, Games or Devices, Distributor Annual Fee Note: It is understood that this shall not be construed to license or permit operation or display of gambling devices. Automatic Games and Devices or otherwise, marble games, such as throwing balls at figures and the like, which are not elsewhere provided for in this Chapter. Each machine or apparatus f~9 63.21 Automatic Trade Machines Where only incentive to operate same is to procure such as gum, nuts and the Like Each machine ~ 37.97 Distributor -1"4~~1149.94 Automatic Weighing Machines Distributor Each machine ~-1~ 12.74 Automr~bile or Motor Tehicles, Trucks, Farm Tractors and Farm Implements, Motr~rcyeles {1}Auto agency or dealer, in new or used cars, motor vehicles, motorcycles, trucks, farm tractors and farm implements, with one principal place of business, not to exceed one lot for display purposes, each agency, not to include repairs. (2) Each additional display lot. (3) Rental of vehicle not to exceed thirty {30} days as replacement for vehicles undergoing repairs by agency. Automobile (1) Automatic car wash, not in connection with other business {2~ Automobile association {See Insurance) {3) Driving school (4) Parking lots, commercial, each lot 3 ORD. NO. 14-L0 {5) Repair shop ar garage, in connection with auto agency {6} Repair shop or garage not in connection with other business {7) Self-serve car wash, first unit 4$~ 1-15Q,60 Each additional unit 4 12.74 {8) U-Drive rentals {9} Upholstering, tops, seat savers and the like { 1 Q) Automobile used parts, dealers in, used far purposes other than junk {11) Wrecker service, towing { 12} Auto detailing Automobile Service Station Washing and polishing, greasing, lubricating and like servicing of automobiles, selling gasoline and oil, but not to include repair work and not to include the sale of merchandise required to be licensed otherwise by ordinance under Merchants. Automobile Service Station Selling merchandise other than petroleum products used in greasing and lubricating, shall pay the Merchants license on other merchandise in addition to the foregoing. Baby sitter service ~~:~ 75.94 Baggage or Freight Transfer Company Bakery Wholesale and retail, each store Ballrooms for Prot Banks (National and State chartered), Savings and Loan Associations (per Section 5219 Revised Statutes 12 U,S.C. 548} Bankruptcy, Closing C?ut, Trustee Sale {See Fire sale) Barber Shops Beach Equipment {Subject to bids to the Commission) 4 CARD. ITC}. 14-10 Beauty Shops Bible, Holy-Solicitors Bicycle Shop, bath retail and repair Billiard, Pool or Bagatelle Tables Far profit, each table ~{-1:~8 63.21 Birds Dealers Blueprinting Service Maps, plats and the like Boat Agencies, New/Used Each lot, not to include repairs Boats for Hire Fishing, cruising or sightseeing (each boat) Boathouses Storage only Boat Marinas, I?ockage, Yacht Basins Boat Repair Boiler, Machine Shops or Foundries Bandsman, Bail Bonds Boo1~ Magazine Solicitors Per week €x:-28 63.21 Per person ~~ 25.36 Interstate commerce No fee BookkeeperlAecountant, not G.P.A. Boot and Shoe Repair Shop Bottling Works Brokers Stockers, [Stocks,] bands, mortgages, customs and others Building Inspector S ORD. NO. 14-10 Building and Loan Associations {See Banks} Burglar ~4larm Company Bus Station, intrastate business only Business C~allege, Trade Schacls Business Office Butcher Shop Cabinet Shop Carpet and Rug Cleaning Each location Caterers Fixed a r m a b se a abile e ch truck .21 ~8 63 Ceramic Studio Chemical Companies Christmas Tree Sales Season only, each lot ~! Citrus Fruits and Tjegetable Retail {See Merchants} Clar`m and Cvllecting.4gencies Cleaning, Pressing, Dyeing {See Laundries} Clothing Secondhand dealers Call' Drink Stand {See Merchants} Cold Storage All types Commission Merchants Handling shipments {other than specifically provided for herein} an a Commission bases Computer Service Concrete Products {See Manufacturer} Concrete Ready-Mix Plant 6 C7RD. Nfl. 14-11J Cr~ntractcrrs { 1 }General (2} Engineering contractor (includes bridge, bulkheading, drainage, excavating, sewer construction, dredging, irrigation systems, pile driving, seawalls, sidewalk, street grading and paving and similar contract work (3} Structural and reinforced iron and steel {4} Subcontractors and others as listed: Concrete, stone, brick Electrical Heating and ventilating House movers Masons Plasterers Roofing Sheet metal and tinsmith Septic tank Tile Well drilling Floor sanding and finishing Lathers Plumbers (5}Any person who shall accept orders to be engaged in the business of accepting orders ar constructs on cost plus, fixed fee, stated sum, percentage basis or any combination thereof, ar for campensatian ather than wages for doing work an or in any building or structure requiring the use of paint, stave, brick, mortar, cement, wood, structural steel or iron, sheet iron, metallic piping, tin, lead or any other building material; or to do any paving or curbing on sidewalks or streets, on public or private property, using asphalt, brick, stone, cement or waad or any combination, or to excavate for foundations or any other purpose, ar to construct sewers, septic tanks, docks, drive piling, construct bridges, construct seawalls and bulkheads of any and all description; and who is engaged in the business of building, remodeling, repairing, razing or moving, whether it be by contract, fixed fee or sublet, percentage or any combination thereof, or for compensation other than wages, shall be deemed to be a contractor within the meaning of this Chapter. 7 {ORD. NC1. 1~1-10 Cranvalescent Hrame (not sanitarium) Ch. 400, Florida Statutes, zoning, State Department of Health and Rehabilitative Services regulations Costume, Clothing Rental Credit Bureaus Dairies (milk distributors, jobbers or creameries delivering milk) Each truck 88.5? Dance Halls Dancing Schraols Data Processing {See Professional) Dealers in Secondhand Firearms This license shall be exclusive of all other license taxes. All secondhand dealers shall keep a permanent record of all purchase and sales, including dates, description of property purchased or sold, names and addresses of persons purchasing or selling them. ', ' Delicatessen Dental Supplies ' Dental Technician Laboratrary ' Department Stares (See Merchants) Detective Agency Each location {state certificate) Distributor Drag and Pet Grooming Sale of supplies {See Merchants) Dressmaking, Hemstitching (no stock carried) Drugs, Retail Dealer (See Merchants) Dry Cleaning (See Laundries Electric Light and Power Companies Emigrant Agents 8 ORD. NO. 14-10 Including any agent, solicitor or recruiter engaged in the business of hiring, enticing or soliciting laborers or emigrants. ', Employment Agencies '', Engravers or Lithographers Export or Impart Companies Express Companies (Intrastate only} Exterminators (State certificate} Fertilizer Manufacturers--Mixing Plant Fire Extinguisher Sales, Service Fire and Wreck Sales When not conducted by bane fide business concerns previously established and doing business in the City}, of undamaged goods of that firm having damage by fire or wreck, each sale. Fish or Poultry Market Fish Peddler (See Peddlers of merchandise) Fr'shing Tackle (See Merchants} Fishing Tackle or Gun Repair Florists or Dealers in Flowers, each Food Lockers--Cold Storage Fruit, Vegetable Stand Fumigating (See Exterminators} Furniture and House Furnishing (See Merchants} Gas Companies {1}Distributing and selling gas through pipelines (2} Selling battled gas (3} Gas tank wagon delivery only Gasoline and Oil Distributors Wholesale, storage Facilities in the City Golf Courses, Each Golf Driving Range, Each 9 CARD. NCB. 14-10 Golf 1Lfiniature, Each Guaranty or Surety Title Companies Guard, Patral Service {See Detective Agency) Guns, Sales or Repair Need Federal firearms dealers license Harness and ~S'addlery {See Merchants) Home C7eeupation Hospitals, Sanitarium Hotels Per room, excluding kitchens and bathrooms ~ b.37 Hypnotists Must meet requirements set forth in F.S. Chapter 456 Ice Cream tlTanufacturers Iee Cream Parlors Ice Cream TsYagan ar Trucl~ each -1-2$: 126.41 Iee rl~anufacturing or Storage Import, Export {See Export} Insecticide Manufacturers or dealers Installers, Carpets Insurance Adjusters Insurance Agency For each company represented Insurance Baggage, each company represented Insurance Casualty, life, hospitalization, industrial, burial, bonding and surety companies, each Interior Decorator 1 q ORD. NO. 14-1 q invalid and .Hospital Supplies Jewelry Dealers buying and selling old gold, silver and other precious metals, or offer to buy and sell {permanent records of all purchases and sales, including dates, description of property purchased and sold, names and addresses of persons purchasing or selling required}. Jewelry Repair Jewelry Store {See Merchants} Junk Shops or Dealers License required whether or not sale or purchase or bath, or solicitations are made Kennels, Animal {Approved location} Key Shop, Locksmith and Associated Services {See Merchants} Knife, Scissors and Tool Sharpener Landscape Company Laundry or Dry Cleaning Plant Agent far out of town laundries Local agency, permanent office Self-service Lawn Maintenance Lawn Spraying State Board of Health certificate Linen or Diaper Service Loan, Finance, Mortgage Company Lumber Dealers Lunch Stands, {Not over twenty-five {25} chairs} Machine Shops {Not automobile} Mail Order Business Maintenance {F1oor, home, office, building) Manicurist, each ~.~ 75.94 11 QRD. Nfl. 14-10 Manufacturer I Marble and Granite Works Massage Salon Masseur, Masseuse, each ~~.~.~ 75.94 Meats (See Butcher shop} Merchandise, Secondhand (See Secondhand dealers) Merchants, Druggists and Storekeepers Messenger Service (exclusive of telegrams} Mimeograph and Letter Shop Monuments and Tombstones Motion Picture Theaters Giving performances of moving pictures or other forms of entertainment Movers (See Storage} Moving Company Musical Devices Operator of mechanically operated (whether operated in connection with or separate from any other business} License or tag must be displayed on each machine Musical Devices (Distributor} Music teachers Nails, Acrylic Shops (State certificate} Newspaper Publisher News Companies {Owners or managers of} Newsstands Owners or managers of, where daily and weekly newspapers or magazines, postcards and the like are sold Night Clubs Restaurants, dining rooms or other establishments, whether floor show or other form of entertainment, exclusive of orchestra, is provided for guests. Novelty Works (See Manufacturer} 12 ORD. NO. 14-10 11~ursery Shrubs, trees, plants or landscaping .Nursing Home (See Convalescent home} Office Machine Repairs (See Repair shop} Oil (See Gasoline) Faint Manufacturer {See Manufacturer} Parcel Delivery Each vehicle Pawnbrokers Peddlers of Merchandise {1) Not otherwise enumerated specifically herein, shall pay a license tax per day of, each person ~~.~? 75.94 X4-1-~ 25.36 {2) Peddlers who are not producers of the product they se11 and who peddle from house to house the products of the farm, grove or waters, shall pay a license tax 24~ 25.36 per day of, each person {3) Peddlers, hawkers or vendors engaged in the occupation of selling products such as fruit, eggs and vegetables and farm products from wagon, push cart or other vehicle, shall pay a license tax of, each vehicle (4) Peddlers, hawkers, vendors, agents or solicitors soliciting business for out-af- town business houses or enterprises not maintaining place of business in city, providing however that this provision does not apply to wholesalers dealing exclusively with retailers (5}Traveling stores, dry goods, groceries, clothing, boots and shoes Pet Shop or Grooming (See Dog and pet grooming) Photo Processing, P'ilm Develr~ping Photographers Piano tuners Picture Agents Plating with Metals Portable Tr~ilets Postcard Stands {C}n1y} 13 CARD. NO. 14-10 Pc~tata Chips (See Manufacturer) Print Shop or PuBlishin~ Private Postal 11~'ailbax Private Schools (See Schools) Prafessir~nal (1) The following practitioners are classed as professional, and each person engaged in the practice of this profession other than persons receiving only a salary ar wage by a licensed practitioner in this City, is required to pay a professional local business tax: Accountants and auditors Architects Architects, landscaping Attorneys and lawyers Business consultant Chemists Chiropractors Chiropodists Data processing Dentist Draftsman Engineers, civil, consulting Interior Design ©pticians C}ptometrists Osteopathic physicians Physicians Ps chiatrists Y Research laboratory or office, for profit Surgeons Tax consultant 14 QRD. NC). 14-10 Veterinarians or veterinary Other professions not classified (2) For each person operating with the person licensed in the preceding clause, other than the professional employees Property Management Promoters Entertainment, sports or contests Public Hall far Hire Public Stenographer Publishing Company Soaks, directories and the like Radio Communications Radio Repair Shop (See Repair Shops} RaiIraad Companies, each Real Estate Agency or Broker Recording Studio Reducing Salon Rental Equipment (All types) Repair Shops, each Repairs from Truck ar C.~ther Vehicle Restaurants (If dancing permitted, see Night clubs} Cafes and public eating places (whether food is served in connection with or separate from other business, except dining rooms in connection with hotels) Retirement, Rest Hame (See Convalescent home) Rinks (Bicycle, skating or other) Roof Trusses (Se Manufacturer} Sawmill hard Schools Secondhand Dealers 15 ORL}. NO. 14-10 { 1) In goods, wares and merchandise, secondhand or otherwise, known as secondhand dealers exclusive of firearms. {See Dealers in secondhand firearms and secondhand clothing} {2} All secondhand dealers shall keep a permanent record of all purchases and sales, including dates, description of property purchased and sold, names and addresses of persons purchasing or selling them. {3} However, the business shall be adequately housed inside a substantial store building and provided that before any person shall sell or be engaged in the business of selling goods, wares, merchandise or other personal property, the sales being advertised as bankrupt, insolvent, insurance, assignee, trustee, auction, syndicate, railroad or other wreck, wholesale, manufacturer's or closeout sale, or as goods damaged by smoke, fire, water ar otherwise, the person shall file an application with the Commission, which application shall be passed on by the Commission and a license tax paid. Secretarial Service Seed stores {Wholesale and Retat'l) {See Merchants) Ship Brokers Shoemaker and Repairs Shooting Gallery Sign Painters Commercial but not erecting Soda or Mineral Water Fountains Solicitor {See Peddlers of Merchandise} Sporting Goods {See Merchants} Stamp or C)ld Coin Dealer Storage Warehouse or Room Tailors Tanning Salon Tattoo Salon Tax Agency {See Professional} Taxidermist, or agents for In addition to other license 16 CARD. NC}. 14-10 Taxis First vehicle ~- 126.63 Each additional vehicle €~};~8 63.21 Telegraph Companies Telemarketing Telephone Answering Service Telephone SnZicitation (See Sections 118.4{1 through 118.45} Telephone Systems and Companies Intrastate business only Temporary Business Receipts (1) Business temporarily located inside enclosed shopping mall; thirty (30) days only (no extensions} 7~2 7594 (2) Special events, no more than once annually (if under three (3}days}, as approved by Commission (each license, not otherwise enumerated herein) No fee {3} Special events, no more than once annually (in excess of three (3) days}, as approved by Commission (each license, not otherwise enumerated herein} ~~~ 75.94 Temp~arary Holidaylilendors ~:~ 75,94 Termite Contrt~l Companies Theatrical Directors Who charge for services in directing local talent plays or performances, each performance Theatrical or Dramatic Groups dr Companies For profit, where performance is not given in local, licensed theater, each performance Towel, Diaper, Uniform Supply Company Towing Service (See Automobile} Trade Schools Trading Stamp Companies Trailer Park Trailer, Truck Rental 17 ORD. NO. 14-10 Travel Bureaus Tree Pruner {Must have insurance) Trucks Motor driven, also doing freight transportation, hauling or transfer business far profit, except where other licenses are paid in conducting business, each. (Does not apply to trucks owned by the city, county or state} U-Drive-It Cars (See Automobile} ~ Undertakers, Embalmers and Funeral Directors ( ~ Uniform Supply {See Towel, diaper, uniform supply company} Upholsterer Vending Machines {See Automatic trade machines) Venetian Blinds Repair, installation and associated services Vulcanizing Each place of business ' Watch Repair Water {Sold in bottles) {See Bottling works) Water Companies ', Persons operating same Water-Softening Service Weight Clinic Weighing Machines (See Automatic trade machines} Wheelchair Rental (See Invalid) YVindow Cleaning Window Tinting ' Waod Yard Wrecker Service (See Automobile) 18 ORD. NO. 14-10 ~ecuon ~. ~ hat should any section or provision at taus ordinance or any portion thereof, any paragraph, sentence, or ward be declared by a court of competent jurisdiction to be invalid, such decision shalt not affect the validity of the remainder hereof as a whole or part thereof other than the part declared to be invalid. Section 3. That all ordinances or parts of ordinances in conflict herewith be, and the same are hereby repealed. Section 4. That this ordinance shall become effective immediately upon passage on second and final reading. PASSED AND ADOPTED in regular session on second and final reading on this the 15`h day of June, 2010. ATTEST: City Clerk First Readin ~ ~ ~~ Second Readin ~ ~~ `~ MAYO 19 ORD. NO. 14-10 Page 1 of 1 MEMO~tANDUM TO: Mayor and City Commissioners FROM: David T. Harden, City Manager DATE: June 2, 2410 SLT$JECT: AGENDA ITEM lO.C. -_REGULAR COMMISSION MEETING OF JUNE 1 S, 2010 ORDINANCE NO. 14-10 ITEM BEFORE COMMTSSION This ordinance is before Commission for second reading to consider approval of Ordinance No. 14-10 amending Section 110.15, "Local Business Tax Schedule", of the City Cade of Ordinances in order to provide for an increase in rates. BACKGROUND At the first reading on June 1, 2010, the Commission passed Ordinance No. 14-10. RECOMMENDATION Recommend approval of Ordinance No. 14-10 on second and final reading. http:Ilmiweb4011AgendaslBluesheet.aspx?ItemID=337$&MeetingID=262 6116/2010 Page 1 of 1 MEMORANDUM TO: Mayor and City Commissioners FROM: Lula Butler, Director, Community Improvement THROUGH; David Harden, City Manager DATE: May 26, 2010 SU$JECT: AGENDA ITEM 12.A. -REGULAR COMMISSION MEETING OF JANE 1 201Q ORDINANCE NO. 14-1 Q ITEM BEFORE COMMISSION The item before the Commission is Ordinance 14-10 which increases the local business tax schedule across the board by S°lo. BACKGROUNI? Pursuant to Florida Statute Chapter 205, local business taxes may be increased by up to S°lo every other year. The last increase in the local business tax schedule occurred in March 2008. This ordinance modifies Section 110.15 by increasing all local business taxes by 5°l°. Over the next year, this increase would give the City approximately $33,500 in additional revenue. RECOMMENDATION Staffrecornmends approval ofQrdinance 14-10. http:11miweb001/AgendaslBluesheet.aspx?ItemID-3363&MeetingID-260 6/10/2010 ORDINANCE NO. 14-10 AN ORDINANCE OF THE CITY COMNIISSION OF THE QTY OF DELRAY BEACI~ FLORIDA, ~-1`/IENDING CHAi'TER 110, "LOCAL BUSINESS TAXES GENET;ALLY" BY AlV>ENDING SECTION 110.15, "LO~:AL BUSINESS TAX SQ~EDLJ]~.E" IN ORDER TO PROVIDE FOR AN INCREASE IN RATES; PROVIDING A SAVING CLAUSE, A GENET;AL REPEALER ~:LAC~SE, A1~1D AN EFFECTIVE DATE. WHEREAS, the City has the authority to increase the rates not mare tl~art five percent {5a1~) every other mar in accordance with ~205.0535(b)(4), Fla Stat.; and WHEREAS, tree City has not increased the local business tax scVhedule rates since 200$. NOW, THEREFORE, BE IT ORDAINED BY THE QTY COZ~~SSION OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: Section 1. That Chapter 110, 'local Bu~ness Taxes Generally", of the Code of Ordinances is amended by amending Section 110.15, "Local Business Tax Scheclt~le", to read as follows: Sec. 110.15. LOCAL BUSINESS TAX SCHEDULE. The following enumerated individual local business taxes shall be paid to the City by the persons engaging in or managing ar transacting the several occupations or professions named yearly, unless otherwise specified: TABLE INSET: Classification All Fees $4~4~9:1.8 1 S6.S6 except as noted Abstracting Land title, warranty or security company. Eaeh individual conducting the business of abstracting title, either in part or in whole, sha11 pay a license tax. Academy o, f Music Adult Entertainment Advertising Agencies, firms, associations, corporations ar other persons distributing circulars, pamphlets or other advertising matter, except 1oca1 merchants and theaters advertising in this way their own goods and merchandise, shall pay an annual license tax. Advertising Agencies engaged in the business of bill posting shall pay a license tax, per year. Advertising Office, Fublic Relations Alleys, Bowling, Boxball or Tenpins Each lane ~~ 25.35 Ambulance Separate from undertaking, each ~b4:3~ 88.57 Amusement Parlors or Concert Halls Apartment, Rooming Houses Per room, excluding kitchen and bathrooms ~ b,37 Aquarium Armored Car Service Each vehicle SA.~~ 88.57 Art Gallery {1}Art Studio, workshop, classes (2) Artist, commercial {3}Artist material ar supplies (See Merchants} (4} Artists' outdoor sale: Each sale, first day 3 37.97 Each day thereafter -1-2-~ 12.74 Astrologists, Clairvoyants, Fortune Tellers, Palmists, Phrenologists, Spiritualists, Numerologists and Mental Healers These activities and others of a similar nature, whether or not in connection with another business charging fees, shall pay a license tax. Athletic Club, Gymnasium {Zoning} Auctioneers QRD. N0. 1410 Auctions Auction, Real Estate Per day Automatic Amusement Machines, Games or Devices, Distributar Annual Fee Note: It is understood that this shall not be construed to license or permit operation or display of gambling devices. Automatic Games and Devices or otherwise, marble games, such as throwing balls at figures and the like, which are not elsewhere provided for in this Chapter. Each machine or apparatus ~~ 63.21 Automatic Trade Machines Where only incentive to operate same is to procure such as gum, nuts and the like Each machine 37.97 Distributor ~-4~8 149.94 Automatic Weig-hing-Machines Distributar Each machine -I-~ 12.74 Automobile ar Mator Vehicles, Trucks, Farm Tractors and Farm Implements, Motorcycles (1) Auto agency or dealer, in new or used cars, motor vehicles, motorcycles, trucks, farm tractors and farm implements, with one principal place of business, not to exceed one lot for display purposes, each agency, not to include repairs. (2} Each additional display lat. (3) Rental of vehicle not to exceed thirty {30) days as replacement for vehicles undergoing repairs by agency. Automobile {1}Automatic car wash, not in connection with other business {2) Automobile association {See Insurance} {3) Driving school (4) Parking lots, commercial, each lot ORD. N0.1410 (5) Repair shop or garage, in connection with auto agency (6) Repair shop ar garage not in connection with other business '' (7) Self-serve car wash, first unit ~8-1s3 50.60 Each additional unit 4~-~ 12.74 (8) U-Drive rentals (9) Upholstering, tops, seat covers and the like (10) Automobile used parts, dealers in, used for purposes other than junk (11) V4~recker service, towing (12) Auto detailing Automobile Service Station Washing and polishing, greasing, lubricating and like servicing of automobiles, selling gasoline and oil, but not to include repair work and not to include the sale of merchandise required to be licensed otherwise by ordinance under Merchants. Automobile Service Station Selling merchandise other than petroleum products used in greasing and lubricating, shall pay the Merchants license on other merchandise in addition to the foregoing. Baby Sitter Service ~,~ 75.94 Baggage or Freight Transfer Company Bakery l~holesale and retail, each store Ballrooms for Prot Banks (National and State chartered), Savings and Loan Associations (per Section 5219 Revised Statutes 12 U.S.C. 548) Bankruptcy, Closing C?ut, Trustee Sale (See Fire sale) Barber Shops Beach Equipment (Subject to bids to the Commission) GRD. NC7.14-10 Beauty Shops Bible, Holy--Solicitors Bicycle Shop, both retail and repair Billiard, Pool or Bagatelle Tables For profit, each table §4} 63.21 Birds Dealers Blueprinting Service Maps, plats and the like BoatAgencies, NewlUsed Each lot, not to include repairs Boats, for Hire Fishing, cruising or sightseeing (each boat) Boathouses Storage only Boat Marinas, Dockage, Yacht Basins Boat Repair Boiler, Machine Shops or Foundries Bondsman, Bail Bonds Book, Magazine Solicitors Per week 63.21 Per person ~l-:~ 2536 Interstate commerce No fee BookkeeperlAccountant, not C.P.A. Boot and Shoe Repair Shop Battling Works Brokers ' Stockers, [Stocks,] bonds, mortgages, customs and others ORD. N0.14-1Q Building Inspector Building and Haan Associations (See Banks} Burglar Alarm Company Bus Station, intrastate business only Business College, Trade Schr~r~ls Business Office Butcher Shop Cabinet Shop Carpet and Rug Cleaning Each location Caterers Fixed base or mobile, each truck b8:Z8 63.21 Ceramic Studr`o Chemical Companies Christmas Tree Sales Season only, each lot Citrus Fruits and Vegetable Retail {See Merchants) Claim and Collecting Agencies Cleaning, Pressing, Dyeing (See Laundries) Clothing Secondhand dealers Cold Drink Stand {See Merchants) Cr~ld Storage All types Commission Merchants Handling shipments (other than specifically provided for herein} on a Commission basis Cr~mputer Service Concrete Prr~ducts {See Manufacturer} ORD. N0.1410 Concrete Ready-Mix Plant Contractors (1) General (2) Engineering contractor (includes bridge, bulkheading, drainage, excavating, sewer construction, dredging, irrigation systems, pile driving; seawalls, sidewalk, street grading and paving and similar contract work (3) Structural and reinforced iron and steel (4) Subcontractors and others as listed: Concrete, stone, brick Electrical Heating and ventilating House movers Masons Plasterers Roofing Sheet metal and tinsmith Septic tank Tile Well drilling Floor sanding and finishing Lathers Plumbers (5) Any person who shall accept orders to be engaged in the business of accepting orders or constructs on cost plus, fixed fee, stated sum, percentage basis or any combination thereof, or for compensation other than wages for doing work on or in any building or structure requiring the use of paint, stone, brick, mortar, cement, wood, structural steel or iron, sheet iron, metallic piping, tin, lead or any other building material; or to do any paving or curbing on sidewalks or streets, on public or private property, using asphalt, brick, stone, cement or wood or any combination; or to excavate for foundations or any other purpose, or to construct sewers, septic tanks, docks, drive piling, construct bridges, construct seawalls and bulkheads of any and all description; and who is engaged in the business of building, remodeling, repairing, razing or moving, whether it be by contract, fixed ORD. NO.1410 fee or sublet, percentage or any combination thereof, or for compensation other than wages, shall be deemed to be a contractor within the meaning of this Chapter. Convalescent Hume {not sanitarium) Ch. 400, Florida Statutes, zoning, State Department of Health and Rehabilitative Services regulations Costume, Clothing Rental Credit Bureaus Dairies {milk distributors, jobbers or creameries delivering milk) Each truck ,~~1-3-~ 88.57 Dance Halls Dancing Schools Data Processing {See Professional) Dealers in Secondhand Firearms This license shall be exclusive of all other license taxes. All secondhand dealers shall keep a permanent record of all purchase and sales, including dates, description of property purchased or sold, names and addresses of persons purchasing or selling them. Delicatessen Dental Supplies Dental Technician Labcaratory Department Stores {See Merchants) Detective Agency Each location {state certificate) Distributor Dog and Pet Grr~r~ming Sale of supplies {See Merchants) Dressmaking, Hemstitching {no stock carried) Drugs, Retail Dealer {See Merchants) Dry Cleaning {See Laundries) aRD. Flo. x~-xa Electric Light and Power Companies .Emigrant Agents Including any agent, solicitor or recruiter engaged in the business of hiring, enticing or soliciting laborers or emigrants. Employment agencies Engravers or Lithographers Export or Import Companies Express Companies {Intrastate only) Exterminators {State certificate) Fertilizer Manufacturers--Mixing Plant Fire Extinguisher gales, Service Fire and YVreek Sales When not conducted by bona fide business concerns previously established and doing business in the City), of undamaged goads of that firm having damage by fire or wreck, each sale. Fish or Poultry Market Fish Peddler {See Peddlers of merchandise) Fishing Tackle {See Merchants) Fishing Tackle or Gun Repair Florists or Dealers in Flowers, each Food Lockers--Cold Storage Fruit, Vegetable ;Stand Fumigating {See Exterminators} Furniture and House Furnishing {See Merchants) Gas Companies {1}Distributing and selling gas through pipelines {2) Selling bottled gas {3} Gas tank wagon delivery only Gasoline and C)il Distributors ORD, NQ.14-10 Wholesale, storage Facilities in the City Go~Courses, Each Go Driving Range, Each Golf Miniature, Each Guaranty or Surety Title Companies Guard, Patrol Service (See Detective Agency} Guns, Sales or Repair Need Federal firearms dealers license Harness and Saddlery {See Merchants} Home Occupation Hospitals, Sanitarium Hotels Per room, excluding kitchens and bathrooms ~ 6.37 Hypnotists Must meet requirements set forth in 1?,S. Chapter 456 Ice Cream Manufacturers Ice Cream Parlors Ice Cream i~Yagon or Truck, each -1-~8~1 126,41 Ice Manufacturing or Storage Import, Export (See Export} Insecticide Manufacturers or dealers Installers, Carpets Insurance Adjusters Insurance Agency For each company represented Insurance Baggage, each company represented 1Q C7RD, NU.14-10 Insurance Casualty, life, hospitalization, industrial, burial, bonding and surety companies, each interior Decorator invalid and Hospital Supplies Jewelry Dealers buying and selling old gold, silver and other precious metals, or offer to buy and sell {permanent records of all purchases and sales, including dates, description of property purchased and sold, names and addresses of persons purchasing or selling required}. Jewelry Repair Jewelry Store {See Merchants} Junk Shops or Dealers License required whether or not sale or purchase or both, or solicitations are made .Kennels, Animal {Approved location) .Key Shop, Locksmith and Associated Services {See Merchants} .Knife, Scissors and Tool Sharpener Landscape Company Laundry or Dry Cleaning Plant Agent for out of town laundries Local agency, permanent office Self-service Lawn Maintenance Lawn Spraying State Board of Health certificate Linen or Diaper Service Loan, Finance, Mortgage Company Lum&er Dealers Lunch Stands, {Not over twenty-five {25} chairs) 1~ {.}I~D.1~C~.14-10 Machine Shops (Not automobile) Mail Order Business Maintenance (Floor, home, office, building) Manicurist, each ~2 75.94 Manufacturer Marble and Granite Works Massage Salon Masseur, Masseuse, each ~~ 75.94 Meats (See Butcher shop) Merchandise, Secondhand (See Secondhand dealers) Merchants, Druggists and Storekeepers Messenger Service (exclusive of telegrams) Mimeograph anc~ Letter Shop Monuments and Tombstones Motion Picture Theaters Giving performances of moving pictures or other forms of entertainment Movers (See Storage) Moving Company Musical Devices Operator of mechanically operated (whether operated in connection with or separate from any other business) License or tag must be displayed on each machine Musical Devices . (Distributor) Music teachers Nails, Acrylic Shops (State certificate) Newspaper Publisher News Companies (Owners or managers of) Newsstands Owners or managers of, where daily and weekly newspapers or magazines, 12 ORD. N0.14-10 postcards and the like are sold Night Clubs Restaurants, dining rooms or other establishments, whether floor show or other form of entertainment, exclusive of orchestra, is provided for guests. Novelty Works (See Manufacturer) Nursery Shrubs, trees, plants or landscaping Nursing Home (See Convalescent home) Office Machine Repairs (See Repair shop) Oil (See Gasoline) Paint Manufacturer (See Manufacturer) Parcel Delivery Each vehicle ~?~-~ 75.94 Pawnbrokers Peddlers of Merchandise (1) Not otherwise enumerated specifically herein, shall pay a license tax per day of, each person 2~ 25.36 (2) Peddlers who are not producers of the product they sell and who peddle from house to house the products of the farm, grove or waters, shall pay a license tax per day of, each person ~4:~-~ 25.36 (3) Peddlers, hawkers or vendors engaged in the occupation of selling products such as fruit, eggs and vegetables and farm products from wagon, push cart or other vehicle, shall pay a license tax of, each vehicle (4) Peddlers, hawkers, vendors, agents or solicitors soliciting business for out-of- town business houses or enterprises not maintaining place of business in city, providing however that this provision does not apply to wholesalers dealing exclusively with retailers (5) Traveling stores, dry goods, groceries, clothing, boots and shoes Pet Shop or Grooming (See Dog and pet grooming) Photo Processing, Film Developing Photographers 13 ORD. N0.14-10 Piano tuners Picture ,Agents Plating with Metals Portable Toilets Postcard Stands (Only} Potato Chips (See Manufacturer} Print Shop or Publishing Private Postal Mailbox Private Schools (See Schools} Professional (1}The following practitioners are classed as professional, and each person engaged in the practice of this profession other than persons receiving only a salary or wage by a licensed practitioner in this City, is required to pay a professional local business tax: Accountants and auditors Architects Architects, landscaping ', Attorneys and lawyers ', Business consultant Chemists Chiropractors Chiropodists Data processing Dentist Draftsman Engineers, civil, consulting Interior Design Opticians Optometrists 14 OIZD. N0.14-10 Osteopathic physicians Physicians Psychiatrists Research laboratory or office, for profit Surgeons Tax consultant Veterinarians or veterinary Other professions not classified {2} For each person operating with the person licensed in the preceding clause, other than the professional employees Property ,Management Promoters Entertainment, sports or contests Public Hall far Hire Public Stenographer Publishing Company Books, directories and the like Radio Communications Radio Repair Shop {See Repair Shops} Railroad Companies, each Real Estate Agency ar Broker Retarding Studio Reducing Salon Rental Equipment {All types} Repair Shops, each Repairs from Truck ar Other Vehicle Restaurants {If dancing permitted, see Night clubs} Cafes and public eating places {whether food is served in connection with or separate from other business, except dining rooms in connection with hotels} 15 ORD. NO.14-10 Retirement, Rest Hame (See Convalescent home} Rinks (Bicycle, skating or other} Raaf Trusses {Se Manufacturer) Sawmill Yard Schools Secondhand Dealers (1} In goods, wares and merchandise, secondhand or otherwise, known as secondhand dealers exclusive of firearms. {See Dealers in secondhand firearms and secondhand clothing} {2) Al] secondhand dealers shall keep a permanent record of all purchases and sales, including dates, description of property purchased and sold, names and addresses of persons purchasing or selling them. (3) However, the business shall be adequately housed inside a substantial store building and provided that before any person shall sell or be engaged in the business of selling goods, wares, merchandise or other personal property, the sales being advertised as bankrupt, insolvent, insurance, assignee, trustee, auction, syndicate, railroad or other wreck, wholesale, manufacturer's or closeout sale, or as goods damaged by smoke, fire, water or otherwise, the person shall file an application with the Commission, which application shall be passed on by the Commission and a license tax paid.. , '' Secretarial Service Seed stares (Wholesale and Retail) (See Merchants} Shlp BYOkeYS Shoemaker and Repairs Shooting Gallery Sign Painters ', Commercial but not erecting Soda ar mineral Water .Fountains Solicitor {See Peddlers of Merchandise) Sporting Goads (See Merchants) Stamp ar Old Cain Dealer Storage T~arehause ar Raam 16 CARD. N0.14-1Q Tailors Tanning Salon Tartoo Salon Tax Agency (See Professional) Taxidermist, or agents for In addition to other license Taxis First vehicle -1~8~9 126.63 Each additional vehicle ~9 63.21 Telegraph Companies Telemarketing Telephone Answering Service Telephone Solicitation (See Sections 118.40 through 118.45) Telephone Sysrems and Companies Intrastate business only Temporary Business .Receipts (1) Business temporarily located inside enclosed shopping mall; thirty (30) days only (no extensions) ~ 75 94 (2) Special events, no more than once annually (if under three (3) days), as approved by Commission (each license, not otherwise enumerated herein) No fee (3) Special events, no more than once annually (in excess of three (3) days), as approved by Commission (each license, not otherwise enumerated herein) ~z 75 94 Temporary HolidaylYendors ~~ 75.94 Termite Control Companies Theatrical Directors Who charge for services in directing local talent plays or performances, each performance Theatrical or Dramatic Groups or Company"es For profit, where performance is not given in local, licensed theater, each performance 1? tJRD. N4.14-1Q Towel, Diaper, Uniform Supply Company Towing Service {See Autamabile) ', Trade Schools ' Trading- Stamp companies Trailer Park Trailer, Truck Rental Travel Bureaus Tree Pruner {Must have insurance) Trucks Mator driven, also doing freight transportation, hauling ar transfer business for profit, except where other licenses are paid in conducting business, each. {Does not apply to trucks owned by the city, county or state) U-Drive-It Cars (See Automobile) Undertakers, Embalmers and Funeral Directors Uniform Supply (See Towel, diaper, uniform supply company) Upholsterer bending ~1"achines (See Automatic trade machines) benetian Blinds Repair, installation and associated services Vulcan%zing Each place of business Watch Repair ' Water (Bald in bottles) (See Bottling works) Water Companies Persons operating same Water-Softening Service Weight Clinic Weighing hlachities (See Automatic trade machines) T~~Zeelchair Rental {See Invalid) 18 ORD. N0.14-10 Windrow Cleaning Windraw Tinting Wn~d Yard Wrecker Serur'ce (See Automobile) Section 2. That should any section or provision of this ordinance or any portion thereof, any paragraph sentence, or ward be declared by a court of competent jurisdiction to be invalid, s~uda decision shall not affect the validity of the remainder hereof as a whole or part thereof other than the part declared. to be invalid. Section 3. That all ordinances ar pasts of osx~inances in conflict herewith be, and the same are hereby repealed Section 4. That this ordinance shall. become effecfiive irruiaediately upon passage an second and final. reading PASSED AND ADC}PTED in rf~g;ular session an second and final reading an this the ~y of 2010. ATTEST: City Clerk First Re~adisag Second Reading IVIAYOR 19 C}RD. N0.14-10