Ord 18-14! I
ORDINANCE NO. 15-14
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AMENDING
CHAPTER 110, "LOCAL BUSINESS TAXES GENERALLY",
OF THE CODE OF ORDINANCES BY AMENDING
SECTION 110.15, "LOCAL BUSINESS TAX SCHEDULE", TO
ELIMINATE OUTDATED BUSINESS CLASSIFICATIONS
AND TO PROVIDE FOR AN INCREASE IN THE LOCAL
BUSINESS TAX SCHEDULE; PROVIDING A SAVING
CLAUSE, A GENERAL REPEALER CLAUSE, AND AN
EFFECTIVE DATE.
WHEREAS, Section 110.15 "Local Business Tax Schedule", of the Code of Ordinances of the
City of Delray Beach establishes the individual business tax required to be paid annually to the City by
persons engaging in or managing/transacting an occupation or profession;and
WHEREAS, putsuant to Chapter 205, Florida Statutes, the City Commission has determined it
to be appropriate to increase said local business tax.
NOW,THEREFORE,BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY
OF DELRAY BEACH, FLORIDA,AS FOLLOWS:
Section 1. That Chaptet 110, "Local Business Taxes Generally", of the Code of Ordinances
is amended by amending Section 110.15,,"Local Business Tax Schedule", to read as follows:
The following enumerated individual local business taxes shall be paid to the City by the
persons engaging in or managing or transacting the several occupations or professions named yearly,
unless otherwise specified:
Classification All Fees
$1 64-39
172.61
except
as noted
Abstracting Company
Land title, warranty or security company. Each individual conducting the business of .
abstracting title, either in part or in whole, shall pay a license tax.
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 Office, Public Relations
Alleys, Bowling, Boxball or Tenpins
Each lane 26.62
27.95
Ambulance
Separate from undertaking, each 93.0
97.65
Amusement Parlors or Concert Halls
Apartment
Per room, excluding kitchen and bathrooms 6.6-}
7.02
Art Gallery
(1) Art Studio, workshop, classes
(2) Artist, commercial (See Retail)
(3) Artist material or supplies (See Merchants)
Astrologists, Clairvoyants, Fortune Tellers, Palmists, Phrenologists, Spiritualists, Numerologists
and Mental Heaters
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/Fitness Center
Auctioneers
Auctions
Auction, Real Estate
Per day
Automatic Amusement Machines, Games or Devices, Distributor
Annual Fee
Mote: 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 66.37
69.69
2 ORD,NO. 1S-14
Automatic Trade Machines
Where only incentive to operate same is to procure such as gum, nuts and the like
Each machine 39.97
41.86
Distributor 157- 4
165.31
Automatic Weighing Machines Distributor
Each machine 3.38
14.05
Automobile or Motor 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 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
(5) Repair shop or garage, in connection with auto agency
(6) Repair shop or garage not in connection with other business
(7) Self-serve car wash, first unit X13
55.79
(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) 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 82.37
3 ORD.NO. 18-14
86.49
Bakery
Wholesale and retail, each store
Ballrooms for Profit
Banks (National and State chartered),
Savings and Loan Associations (per Section 5219 Revised Statutes 12 U.S.C. 548)
Barbershops
Beach Equipment
(Subject to bids to the Commission)
Beauty Shops
Bicycle Shop, both retail and repair
Billiard, Pool Tables
Each table X
69.69
Blueprinting Service
i
Boat Agencies, New/Used
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
Bondsman, Bail Bonds
Book, Magazine Solicitors
Per week 66.37
69.69
Per person 26.62
27.95
Bookkeeper/Accountant, not C.P.A.
Boot and Shoe Repair Shop
Brokers
Stockers, [Stocks,] bonds, mortgages, customs and others
Building Inspector
Burglar Alarm Company
4 ORD.NO. 18-14
Bus Station, intrastate business only
Business College, Trade Schools
Business Office
Butcher Shop
Carpet and Rug Cleaning
Caterers
Fixed base or mobile, each truck 6637
69.69
Ceramic Studio
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
Computer Service
i
Concrete Products (See Manufacturer)
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
5 ORD.NO. 18-14
Tile Well drilling
I
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 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 Home (not sanitarium)
Ch. 400, Florida Statutes, zoning, State Department of Health and Rehabilitative Services
regulations
Credit Bureaus
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 Technician Laboratory
Department Stores (See Merchants)
Detective Agency
Each location (state certificate)
Distributor
Dog and Pet Grooming
Sale of supplies (See Merchants)
Dressmaking, Hemstitching (no stock carried)
Drugs, Retail Dealer (See Merchants)
Dry Cleaning (See Laundries)
Emigrant Agents
Including any agent, solicitor or recruiter engaged in the business of hiring, enticing or
6 ORD.NO. 18-14
i
soliciting laborers or emigrants.
Employment Agencies
Engravers or Lithographers
Export or Import Companies
Express Companies (Intrastate only)
Exterminators (State certificate)
Fish or Poultry Market
Fishing Tackle (See Merchants)
Florists or Dealers in Flowers, each
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
Gasoline and Oil Distributors
Golf Courses, each
Golf Driving Range, each
Golf!f Miniature, each
Guard, Patrol Service (See Detective Agency)
Guns, Sales or Repair/Gun Range
Need Federal firearms dealers license
Home Occupation
Hospitals, Sanitarium
Hotels
Per room, excluding kitchens and bathrooms4
7.02
Hypnotists
Must meet requirements set forth in F.S. Chapter 456
Ice Cream Parlors
Ice Cream Wagon or Truck, each 132.7-3
139.37
Import, Export (See Export)
Insurance Adjusters
Insurance Agency
7 ORD.NO. IS-14
For each company represented
Insurance
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)
Kennels, Animal (Approved location)
Key Shop, Locksmith and Associated Services (See Merchants)
Landscape Company
Laundry or Dry Cleaning Plant
Agent for out of town laundries
Local agency, permanent office
Self-service
I
Lawn Maintenance
Lawn Spraying
Board of Health certificate
Loan, Finance, Mortgage Company
Mail Order Business
Maintenance (Floor, home, office, building)
Manicurist, each 79.7�
83.76
Manufacturer
Marble and Granite Works
Massage Salon
Masseur, Masseuse, each 71-77
83.76
Merchants, Druggists and Storekeepers
Motion Picture Theaters
Performances of moving pictures or other forms of entertainment
Movers (See Storage)
8 ORD.NO. 18-14
1
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
Music Teachers
Nails, Acrylic Shops (State certificate)
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)
Nursery
Shrubs, trees, plants or landscaping
Nursing Home (See Convalescent home)
Oil (See Gasoline)
Paint Manufacturer (See Manufacturer)
Pawnbrokers
Peddlers of Merchandise
(1) Not otherwise enumerated specifically herein, shall pay a license tax per day of, each 26.62
person 27.95
i
(2) Peddlers who are not producers of the product they sell and who peddle from house to 26.62
house the products of the farm, grove or waters, shall pay a license tax per day of, each person 27.95
(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)
Pharmacies
Photographers
Print Shop or Publishing
Private Postal Mailbox
9 ORD.NO. 18-14
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
i
Chiropodists
Data processing
Dentist
Draftsman
Engineers, civil, consulting
Interior Design
Opticians
Optometrists
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 Stenographer
Publishing Company
if
10 ORD.NO. 18-14
A
Books, directories and the like
Radio Communications
Radio Repair Shop (See Repair Shops)
Recording Studio
Rental Equipment (All types)
Repair Shops, each
Repairs from Truck or Other Vehicle
Restaurants
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 Home (See Convalescent home)
Roof Trusses (Se Manufacturer)
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) 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 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.
Shoemaker and Repairs
Shooting Gallery (See Gun Ranges)
i
Sign Painters
Commercial but not erecting
Solicitor (See Peddlers of Merchandise)
Sporting Goods (See Merchants)
Stamp or Old Coin Dealer
Storage Warehouse or Room
Tailors/Seamstress
Tanning Salon
Tattoo Salon
i 1 ORD.NO. 18-14
I
Tax Agency (See Professional)
Taxis
First vehicle 132.96
139.61
Each additional vehicle 66.37
69.69
Telemarketing
Telephone Solicitation (See Sections 118.40 through 118.45)
Temporary Holiday/Vendors 794
83.73
Termite Control Companies
Towing Service (See Automobile)
i
Trade Schools
Trailer, Truck Rental
Travel Bureaus
Tree Pruner (Must have insurance)
Trucks
Motor-driven, also doing freight transportation, hauling or 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-!t Cars (See Automobile)
Undertakers, Embalmers and Funeral Directors
Uniform Supply (See Towel, diaper, uniform supply company)
Upholsterer
Vending Machines (See Automatic trade machines)
Watch Repair
Water (Sold in bottles) (See Bottling works)
Weight Clinic
Window Cleaning
Window Tinting
Wrecker Service (See Automobile)
Section 2. That should any section or provision of this ordinance or any portion thereof, ally
paragraph, sentence, or word be declared by a court of competent jurisdiction to be invalid, such
decision shall not affect the validity of the remainder hereof as a whole or part thereof other than the
part declared to be invalid.
I
12 O.RD.NO. 18-14
i
Section 3. That all ordinances or parts of ordinances its conflict her-ewitli be, and the same ate
hereby repealed.
Section 4. That this ordinance shall become effective immediately upon its passage on
second and final reading.
PASSED AND ADOPTED in regular session on second and final re on this the
day of �Syx� 2014.
ATTEST A Y O R
City Clerk L�
First Readin \
Second Readin L�
i
I
i
I
I
I
I
13 ORD.NO. 18-14
Coversheet Page 1 of 1
MEMORANDUM
. ............
.............
.. ........
TO: Mayor and City Commissioners
FROM: Terrance Stewart, Interim City Manager
DATE: June 11, 2014
SUBJECT: AGENDA ITEM 10.G. - REGULAR COMMISSION MEETING OF JUNE 17, 2014
ORDINANCE NO. 18-14
BACKGROUND
On June 3, 2014, Staff requested the second reading for Ordinance No. 18-14 be postponed
to the June 17, 2014 Regular Meeting, to meet advertisement requirements.
On May 20, 2014, the City Commission approved Ordinance No. 18-14 on first reading.
Legal Department Review: Ordinance No. 18-14 was published in the Palm Beach Post
newspaper on Friday, June 6, 2014 in compliance with advertisement requirements.
Finance Department Review: Finance recommends approval.
Discussion: This ordinance is before Commission for second reading to consider an
amendment to Chapter 110, "Local Business Taxes Generally", by amending Section 110.15,
"Local Business Tax Schedule", to eliminate outdated business classifications and to provide
for an increase in the local business tax schedule.
Timing of Request: The timing of the Ordinance is coordinated with the annual renewal of the
Business Tax Receipts, which are required to be sent out by July 1, 2014 according to Florida
State Statutes Chapter 205.
RECOMMENDATION
Staff recommends approval of Ordinance No. 18-14 on second and final reading.
http://agendas.mydelraybeach.com/Bluesheet.aspx?ItemID=8042&MeetingID=507 7/1/2014
Coversheet Page 1 of 1
MEMORANDUM
TO: Mayor and City Commissioners
FROM: Community Improvement
Lula Butler, Director
THROUGH: Robert A. Barcinski, Acting City Manager
DATE: May 22, 2014
SUBJECT: AGENDA ITEM 10.G - REGULAR COMMISSION M_ EETING OF JUNE 3, 2014
ORDINANCE NO. 18-14
BACKGROUND
On May 20, 2014, the City Commission approved Ordinance No. 1814 on first reading.
Legal Department Review: Ordinance No. 18-14 will need to be advertised prior to public
hearing to be in compliance with advertisement requirements. Therefore, staff is requesting
that the item be postponed.
Finance Department Review: Finance recommends approval.
Discussion: This ordinance is before Commission for second reading to consider an
amendment to Chapter 110, "Local Business Taxes Generally", of the Code of Ordinances by
amending Section 110.15, "Local Business Tax Schedule", to eliminate outdated business
classifications and to provide for an increase in the local business tax schedule.
Operating Cost: NIA
Timing of the Request: This item is not time-sensitive.
RECOMMENDATION
Approve Ordinance No. 18-14 on second and final reading.
http://agendas.mydeiraybeach.com/Bluesheet.aspx?ItemID-7954&MeetingID=511 6/11/2014
Coversheet Page 1 of 1
',"il� EIh'Iggm�
��ifl I I�f
MEMORANDUM
. tl
4 ,
e
TO: Mayor and City Commissioners
FROM: Community Improvement
Lula Butler,Director
THROUGH: Robert A.Barcinski,Acting City Manager
DATE: May 15,2014
SUBJECT: AGENDA ITEM I I.F.-REGULAR COMMISSION MEETING OF MAY 20 2014
ORDINANCE NO.18-14
BACKGROUND
Pursuant to Florida Statutes Chapter 205,local business taxes may be increased by up to 5%every other
year. The last increase in the local business tax schedule occurred in June of 2012. This ordinance
modifies Section 110.15 by increasing all local business taxes by 5%. Over the next year, the increase
would give the City approximately$35,000 in additional revenue.
Legal Review: The City Attorney's office prepared the Ordinance for final approval by the City
Commission.
Finance De artment Review: Finance recommends approval. Approval will result in an increase in
the City's revenue.
Discussion: Consideration of approval of Ordinance No. 18-14 on first reading to allow an increase in
local business taxes and setting the second reading of the Ordinance for the City Commission meeting
of Sane 17,2014.
Timing of the Request: The timing of the Ordinance is coordinated with the annual renewal of the
Business Tax Receipts, which are required to be sent out by July 1, 2014 according to Florida State
Statutes Chapter 205.
RECOAEffNDATION
Staff`recommends the approval of Ordinance No. 1814 to increase local business tax by 5% and set the
second reading of the Ordinance for the City Commission meeting of June 17,2014.
http:l/itwebapp/Agendatntranet/Bluesheet.aspx?IternID=7917&Meetingra--504 5/2312014
City of Delray Beach
M E M 0 R A N D U M
i
1
TO: Lula Butler,Director Community Improvement
THRU: Al Berg,Assistant Director Community Improvement
FROM: Danise Cleckley,Code Enforcement Coordinator
DATE: May 13,2014
SUBJECT: Updated Business Tax Receipt Survey
A survey was completed May 13, 2014, to compare the costs municipalities are charging for
Business Tax Receipt. All city fees listed below vary based on the type or classification of the
business. For example, when working with retail business, an additional amount is added to the
fee to accommodate the size of the business in square footage. However, the City of Delray
Beach has a flat rate of$164.39 and does not charge an additional fee per square footage_ The
list of municipalities below with their annual fees, are all classified as a business office:
• City of Boca Raton $105.00(Revenue$1.25 mil)
Other one time fees include;
Application fee: $28.00
Certificate of use: $45.00
Code Inspection fee: $45.00
Fire Inspection fee: $45.00
Code/Fire Reinspection fee: $50.00
Boca Raton has not raised their fee in 14 years and wild not increase this year.
(Customer base 11,000)
r
• City of Boynton Beach $40.00(application fee)(Annual Revenue$1.3mil)
Retail $102.63 +$5.41for inventory over$5,000.00
Restaurant $102.53 +$3.58 per seat
(Customer base 6,222)
• City of Coral Springs $126.00 (Annual Revenue$1 mil per year)
(Customer base 6,000)
i
• City of Palm Beach Gardens $100.00 (Annual Revenue$13 nil per year)
Residential businesses $ 75.00
Retail $ 75.00+6.00 per$1,000.00
Restaurants $ 94.00 - $200.00
Salon establishments $470.00
(Customer base 4,000)
City of Riviera Beach $120.00 (Annual Revenue $1 mil per year)
(Customer base 3,000)
* City of Port St.Lucie $ 47.55 (Annual Revenue$1.4 mil per year)
Retail $ 88.20+6.09 per$1000.00 inventory over$5,000.
Restaurants $127.63 for 50 seats or less; $255.25 for>50 seats
(Customer base 7,395)
* Village of Wellington $100.00(Annual Revenue$700,000 per year)
Fire Fee(one tithe) $ 50.00
Code Fee(one time) $ 30.00
Finaneial Institutions $450.00
Tattoo establishments $1,000.00
Golf Courses $ 300.00
2
ORDINANCE NO. 18-14
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AMENDING
CHAPTER 110, "LOCAL BUSINESS TAXES GENERALLY",
OF THE CODE OF ORDINANCES BY AMENDING
SECTION 110.15, "LOCAL BUSINESS TAX SCHEDULE", TO
ELIMINATE OUTDATED BUSINESS CLASSIFICATIONS
AND TO PROVIDE FOR AN INCREASE IN THE LOCAL
BUSINESS TAX SCHEDULE; PROVIDING A SAVING
CLAUSE, A GENERAL REPEALER CLAUSE, AND AN
EFFECTIVE DATE.
WHEREAS, Section 110.15 "Local Business Tax Schedule", of the Code of Ordinances of the
City of Delray Beach establishes the individual business tax required to be paid annually to the City by
persons engaging in or managing/transacting an occupation or profession;and
WHEREAS, pursuant to Chapter 205, Florida Statutes, the City Commission has determined it
to be appropriate to increase said local business tax.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY
OF DELRAY BEACH, FLORIDA,AS FOLLOWS:
Section 1. That Chapter 110, "Local Business Taxes Generally", of the Code of Ordinances
is amended by amending Section 110.15, "Local Business Tax Schedule", to read as follows:
The following enumerated individual local business taxes shall be paid to the City by the
persons engaging in or managing or transacting the several occupations or professions named yearly,
unless otherwise specified:
Classification All Fees
$164 29
172.61
except
as noted
Abstracting Company
Land title, warranty or security company. Each individual conducting the business of
abstracting title, either in part or in whole, shall pay a license tax.
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 Office, Public Relations
Alleys, Bowling, Boxball or Tenpins
Each lane 24.-62
27.95
Ambulance
Separate from undertaking, each 92 QQ
97.65
Amusement Parlors or Concert Halls
Apartment
Per room, excluding kitchen and bathrooms
7.02
Art Gallery
(1) Art Studio, workshop, classes
(2) Artist, commercial (See Retail)
(3) Artist material or supplies (See Merchants)
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/Fitness Center
Auctioneers
Auctions
Auction, 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 66 W
69.69
2 ORD.NO. 18-14
Automatic Trade Machines
Where only incentive to operate same is to procure such as gum, nuts and the like
Each machine 29 87
41.86
Distributor 4544
165.31
Automatic Weighing Machines Distributor
Each machine ICU
14.05
Automobile or Motor 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 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
(5) Repair shop or garage, in connection with auto agency
(6) Repair shop or garage not in connection with other business
(7) Self-serve car wash, first unit 5� 12
55.79
(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) 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 82
3 ORD.NO. 18-14
86.49
Bakery
Wholesale and retail, each store
Ballrooms for Profit
Banks (National and State chartered),
Savings and Loan Associations (per Section 5219 Revised Statutes 12 U.S.C. 548)
Barber Shops
Beach Equipment
(Subject to bids to the Commission)
Beauty Shops
Bicycle Shop, both retail and repair
Billiard, Pool Tables
Each table 66 W
69.69
Blueprinting Service
Boat Agencies, New/Used
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
Bondsman, Bail Bonds
Book, Magazine Solicitors
Per week 7
69.69
Per person ?6 62
27.95
Bookkeeper/Accountant, not C.P.A.
Boot and Shoe Repair Shop
Brokers
Stockers, [Stocks,] bonds, mortgages, customs and others
Building Inspector
Burglar Alarm Company
4 ORD.NO. 18-14
Bus Station, intrastate business only
Business College, Trade Schools
Business Office
Butcher Shop
Carpet and Rug Cleaning
Caterers
Fixed base or mobile, each truck 66 27
69.69
Ceramic Studio
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
Computer Service
Concrete Products (See Manufacturer)
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
5 ORD.NO. 18-14
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 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 Home (not sanitarium)
Ch. 400, Florida Statutes, zoning, State Department of Health and Rehabilitative Services
regulations
Credit Bureaus
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 Technician Laboratory
Department Stores (See Merchants)
Detective Agency
Each location (state certificate)
Distributor
Dog and Pet Grooming
Sale of supplies (See Merchants)
Dressmaking, Hemstitching (no stock carried)
Drugs, Retail Dealer (See Merchants)
Dry Cleaning (See Laundries)
Emigrant Agents
Including any agent, solicitor or recruiter engaged in the business of hiring, enticing or
6 ORD.NO. 18-14
soliciting laborers or emigrants.
Employment Agencies
Engravers or Lithographers
Export or Import Companies
Express Companies (Intrastate only)
Exterminators (State certificate)
Fish or Poultry Market
Fishing Tackle (See Merchants)
Florists or Dealers in Flowers, each
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
Gasoline and Oil Distributors
Golf Courses, each
Golf Driving Range, each
Golf Miniature, each
Guard, Patrol Service (See Detective Agency)
Guns, Sales or Repair/Gun Range
Need Federal firearms dealers license
Home Occupation
Hospitals, Sanitarium
Hotels
Per room, excluding kitchens and bathrooms
7.02
Hypnotists
Must meet requirements set forth in F.S. Chapter 456
Ice Cream Parlors
Ice Cream Wagon or Truck, each 43? 73
139.37
Import, Export (See Export)
Insurance Adjusters
Insurance Agency
7 ORD.NO. 18-14
For each company represented
Insurance
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)
Kennels, Animal (Approved location)
Key Shop, Locksmith and Associated Services (See Merchants)
Landscape Company
Laundry or Dry Cleaning Plant
Agent for out of town laundries
Local agency, permanent office
Self-service
Lawn Maintenance
Lawn Spraying
Board of Health certificate
Loan, Finance, Mortgage Company
Mail Order Business
Maintenance (Floor, home, office, building)
Manicurist, each 79 77
83.76
Manufacturer
Marble and Granite Works
Massage Salon
Masseur, Masseuse, each 797
83.76
Merchants, Druggists and Storekeepers
Motion Picture Theaters
Performances of moving pictures or other forms of entertainment
Movers (See Storage)
8 ORD.NO. 18-14
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
Music Teachers
Nails, Acrylic Shops (State certificate)
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)
Nursery
Shrubs, trees, plants or landscaping
Nursing Home (See Convalescent home)
Oil (See Gasoline)
Paint Manufacturer (See Manufacturer)
Pawnbrokers
Peddlers of Merchandise
(1) Not otherwise enumerated specifically herein, shall pay a license tax per day of, each 2 6 62
person 27.95
(2) Peddlers who are not producers of the product they sell and who peddle from house to 2 6 62
house the products of the farm, grove or waters, shall pay a license tax per day of, each person 27.95
(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)
Pharmacies
Photographers
Print Shop or Publishing
Private Postal Mailbox
9 ORD.NO. 18-14
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
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 Stenographer
[Publishing Company
10 ORD.NO. 18-14
Books, directories and the like
Radio Communications
Radio Repair Shop (See Repair Shops)
Recording Studio
Rental Equipment (All types)
Repair Shops, each
Repairs from Truck or Other Vehicle
Restaurants
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 Home (See Convalescent home)
Roof Trusses (Se Manufacturer)
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) 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 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.
Shoemaker and Repairs
Shooting Gallery(See Gun Ranges)
Sign Painters
Commercial but not erecting
Solicitor (See Peddlers of Merchandise)
Sporting Goods (See Merchants)
Stamp or Old Coin Dealer
Storage Warehouse or Room
Tailors/Seamstress
Tanning Salon
Tattoo Salon
11 ORD.NO. 18-14
Tax Agency(See Professional)
Taxis
First vehicle 122 96
139.61
Each additional vehicle 66 W
69.69
Telemarketing
Telephone Solicitation (See Sections 118.40 through 118.45)
Temporary Holiday/Vendors 79 74
83.73
Termite Control Companies
Towing Service (See Automobile)
Trade Schools
Trailer, Truck Rental
Travel Bureaus
Tree Pruner (Must have insurance)
Trucks
Motor-driven, also doing freight transportation, hauling or 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
Vending Machines (See Automatic trade machines)
Watch Repair
Water (Sold in bottles) (See Bottling works)
Weight Clinic
Window Cleaning
Window Tinting
Wrecker Service (See Automobile)
Section 2. That should any section or provision of this ordinance or any portion thereof, any
paragraph, sentence, or word be declared by a court of competent jurisdiction to be invalid, such
decision shall not affect the validity of the remainder hereof as a whole or part thereof other than the
part declared to be invalid.
12 ORD.NO. 18-14
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 its passage on
second and final reading.
PASSED AND ADOPTED in regular session on second and final reading on this the
day of , 2014.
ATTEST MAYOR
City Clerk
First Reading
Second Reading
13 ORD.NO. 18-14
City of Delray Beach
MEMORANDUM
TO: Lula Butler,Director Community Improvement
THRU: Al Berg, Assistant Director Community Improvement
FROM: Danise Cleckley, Code Enforcement Coordinator
DATE: May 13,2014
SUBJECT: Undated Business Tax Receipt Survey
A survey was completed May 13, 2014, to compare the costs municipalities are charging for
Business Tax Receipt. All city fees listed below vary based on the type or classification of the
business. For example, when working with retail business, an additional amount is added to the
fee to accommodate the size of the business in square footage. However, the City of Delray
Beach has a flat rate of$164.39 and does not charge an additional fee per square footage. The
list of municipalities below with their annual fees, are all classified as a business office:
• City of Boca Raton $105.00 (Revenue $1.25 mil)
Other one time Lees.include:
Application fee: $28.00
Certificate of use: $45.00
Code Inspection fee: $45.00
Fire Inspection fee: $45.00
Code/Fire Reinspection fee: $50.00
Boca Raton has not raised their fee in 14 years and will not increase this year.
(Customer base 11,000)
• City of Boynton Beach $40.00 (application fee)(Annual Revenue $1.3mil) j
Retail $102.63 + $5.41for inventory over $5,000.00
Restaurant $102.53 + $3.58 per seat
(Customer base 6,222)
• City of Coral Springs $126.00 (Annual Revenue $1 mil per year)
(Customer base 6,000)
1
• City of Palm Beach Gardens $100.00 (Annual Revenue $1.3 mil per year)
Residential businesses $ 75.00
Retail $ 75.00 + 6.00 per $1,000.00
Restaurants $ 94.00 - $200.00
Salon establishments $470.00
(Customer base 4,000)
• City of Riviera Beach $120.00 (Annual Revenue $1 mil per year)
(Customer base 3,000)
• City of Port St. Lucie $ 47.55 (Annual Revenue $1.4 mil per year)
Retail $ 88.20 + 6.09 per $1000.00 inventory over$5,000.
Restaurants $127.63 for 50 seats or less; $255.25 for>50 seats
(Customer base 7,395)
• Village of Wellington $100.00 (Annual Revenue $700,000 per year)
Fire Fee (one time) $ 50.00
Code Fee (one time) $ 30.00
Financial Institutions $ 450.00
Tattoo establishments $1,000.00
Golf Courses $ 300.00
2
t
FRIDAY,JLJNE b,2014 I (561)820-434.3 THE PALM BEACH POST REAL NEWS STARTS HERE I PALMBEACHPOST.COM ES
MAIN
C]TY OF DELRAY REACH,FLORIDA_
NOTICE.OFPLIBLICHEARING
A.PUBLIC HFARING will be held on the ORDINp)SLCp N0.20-"14'-:------
following proposed ordinancgs on AN ORDINANCE OF: THE .CITY:
TUESDAY.)frEati iriofsat7meetin :: ._COMMf55tON'OFTHECITE-OFDELRAY
which is set.by the C-mmhmeetinn ' BEACH, FLORIDA, AMENDING
foe C is set.by the Corrimfs 06 N in c.14PTER I17 "LANDLOROPER.MlT5';':
-the Commission Chambers,c1 ri a,at OF-THE CODE OF `ORDINANCES'
.1st Avenue;Delray, :.0 m,Florida,at BY AMENDING SECTION 117,02,
vehfch Ume.the Clty,.Coin.jeprop will PERM1T FtFS";TO PROVIDE FOR AN.
Crclin nce r ag'be..Ins ectvd at he INCREASE WTHE LANDLORD PER�MFC
ordinance may b, inspected at the FEE;PROVIDING A5AVfNGCLAW.A
Ofiite.of-the City Clerk at City,Hail, :' GENERAL REPEALER CLAUSE,AND`AN,'
Fiu N Vil. 1st Avenue,Oefray Beach, EFFECFIVEDATE
Flumfdabetw th. 8:66 FrIcl and.5:00 Please be advised that if.a per5dn'
hoiklMonday through Frlclae en lied decides to a eal an _deelllcm made
ImRdays_Interested
ehea dr6esarelnvited",' bytheCityCammissl6nwith ec[
to attend and be heard uv[Thfespecto t>a'
the prnpased ordihances acr}I matter cQnsFdd�tthfs fieartrx, '
s1x11 persplt Ina ryeed to ensure'.
` ORDINANtE N0;12-'14 � -� -
AN ORDINANCE OF THE QTY tAltt a':verbaifrftrt d includes the
COM M ISSION.OF THE.crry OF DFLRAY testl m.ony and:evidence:upon,-which.
BEACH, FLORIDA, REZONING THREE the appeal is to 6e based.The City'
PARCELS .O.FLAND IDENTIFIED AS does not provide nor.pr.epare surh
PARCELS 3,4,AND BALCLOCATED ! .record pursuantto F.S_2.66.6165.
TFI-�NORTH:SIDE pF GREENSWr mo CFFYOF DELRAY BEACH-
LANF,EA5TOFHAMLETDRII?EWITHIN Cheveflep Nn6fri MMC
THE:5EAGATE COUNTRY.CLURATTHE CI1)L]eTk
HAMLET, AS MORE.PARTICU.LARLY 13.ThePafm.$eachPost
'.DESCRIBED--HEREIN-AND PLACING 6-6J20t4::�a>":I58362
LAND PRESENTLY ZONED OSR(OPEN
SPACEAND RECREATION)DISTRICT,T.0
R 1-A.(SINGLE.FAMILY`RESIDENTIAL)
D15 JN FOR PARCELS .3 AND.4.;
ANU FROM.R.1-A;-(51NGLE FAMILY
RESIDENTIAL)DFSTRICTTOOSR(OPEN
SPACE AND RECREATION).DISTRICT
FOR PARCEL 8;AMENDING---ZONING.
MAP OF DELRAY BEACH,;FLORIDA, -
2012',, PROVIDING A' GENERAL`
REPEALER CLAUSE,A SAVING CLAUSE,
AND AN EFFECTIVE DATE :•;
ORDINANCE N.D.17-14
AN ORDINANCE OF THE CITY
COMMISSION OF-TF(ECITY OF.DFLOY
BEACH, FLORIDA,._PROVIDING-:FOR
CHARTER REVISIONS EIKAMENDING
SFCTION,.:4.02;. "APPOINTMENT;.
'REMOVAL;.COMPENSATION': TO
PROVIDE.CLARIFICATION REGARDING
5UPSECTION 4_62(13), -"REMOVAL";,.
--PROVIDING. FOR A"REFERENDUM
ONAUGUST,26 264-'PROVID(NG:A.
SWING CLAUSE GENER kC REPEAMt
CLAUSE;AND AI4.EFFECTIVE DATE
-ORDINANCE NO-18-14
AN 'ORDINANCE OF THE CITY
COMMISSION OF. '.THE':-CITY
.OF>DELRAY BFACH,;:FLORIDA,
AMENDING CHAPTER lip, -LOCAL
0USFNE55 TAXES GENERALLY
OF THE CODE r OF ORDINANCES.
BY AMENDING::.SECTION 110,15,
'LOCAL BUSINESS TAX.SCHEDULE
-- TO.ELIMINATF-OUTDATED BUSINESS' -
CLASSIFICATIONS AND TO PROVIDE
FOR AN INCREASE IN THE`LOCAL'
11051NESS TAX SCHEDULE,PROVIDING
A SAVING !CLAUSE, A.GENERAL
-'REPEALER CLAUSF,AND AN EFFECTIVE:
':DATE. -