Ord No. 16-18 ORDINANCE NO. 16-18
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH,FLORIDA,AMENDING CHAPTER 110,"LOCAL
ji BUSINESS TAXES GENERALLY", OF THE CODE OF
ORDINANCES BY AMENDING SECTION 110.15, "LOCAL
BUSINESS TAX SCHEDULE", TO PROVIDE FOR AN INCREASE
IN THE LOCAL BUSINESS TAX SCHEDULE; PROVIDING A
SAVING CLAUSE, A GENERAL REPEALER CLAUSE, AND AN
EFFECTIVE DATE.
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i WHEREAS, Section 110.15 "Local Business Tax Schedule", of the Code of Ordinances of the City of
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Delray Beach establishes the individual business tax required to be paid annually to the City by persons engaging
O in or managing/transacting an occupation or profession;and
II WHEREAS, pursuant to Chapter 205, Florida Statutes, the City Commission has determined it to be
appropriate to increase said local business tax.
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NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH,FLORIDA,AS FOLLOWS:
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Section 1. That Chapter 110, "Local Business Taxes Generally", of the Code of Ordinances is j
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 m or managing or transacting the several occupations or professions named yearly,unless otherwise
specified:
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Classification All Fees
$1
190.30
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except
as
noted
Abstracting Company
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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
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Advertising
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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
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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 j
Alleys, Bowling, Boxball or Tenpins
Each lane 29.35
� 30.82
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Ambulance
lSeparate from undertaking, each i 02=53
(i 107.66
Amusement Parlors or Concert Halls
Apartment
Per room, excluding kitchen and bathrooms
7.74
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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.
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Athletic Club, Gymnasium/Fitness Center
Auctioneers
Auctions
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Auction, Real Estate
Per day
ii Automatic Amusement Machines, Games or Devices, Distributor
Annual Fee
�j 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.
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Each machine or apparatus 73-18
76.84
Automatic Trade Machines
Where only incentive to operate same is to procure such as gum, nuts and the like
Each machine 43.9-6
46.16
Distributor 173.59
182.26
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Automatic Weighing Machines Distributor !
(i Each machine 14 75
15.52
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
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and farm implements, with one principal place of business, not to exceed one tot 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 j
I� by agency.
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i; Automobile
(1) Automatic car wash, not in connection with other business
(2) Automobile association (See Insurance)
(3) Driving school i
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s commercial each tot
tots,(4) Parking
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(5) Repair shop or garage, in connection with auto agency
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(6) Repair shop or garage not in connection with other business
(7) Self-serve car wash, first unit 58-58
61.51
8 U-Drive rentals ,
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O Upholstering,holsterintops, seat covers and the like
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(10) Automobile used parts, dealers in, used for purposes other than junk
(11) Wrecker service, towing
(12) Auto detailing i
Automobile Service Station
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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.
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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.
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Baby Sitter Service 90.82
95.36
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Bakery
Wholesale and retail, each store
Ballrooms for Profit
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Banks (National and State chartered),
Savings and Loan Associations (per Section 5219 Revised Statutes 12 U.S.C. 548)
Barber Shops
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Beach Equipment I
(Subject to bids to the Commission)
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Beauty Shops
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Bicycle Shop, both retail and repair
Billiard Pool Tables
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Each table
19
76.84
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Blueprinting Service
Boat Agencies, New/Used
j Each lot, not to include repairs
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(' Boats for Hire
! Fishing, cruising or sightseeing (each boat)
Boathouses
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Storage only
Boat Marinas, Dockage, Yacht Basins
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Boat Repair
Bondsman, Bail Bonds
Book, Magazine Solicitors
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i' Per week 73A8
76.84
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Per person 29.35
30.82
j; BookkeeperlAccountant, not C.P.A.
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Boot and Shoe Repair Shop
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Brokers
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�i Stockers, [Stocks,] bonds, mortgages, customs and others j
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Building Inspector
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Burglar Alarm Company
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Bus Station intrastate business only ,
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Business College, Trade Schools
Business Office
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Butcher Shop
Call Center
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Carpet and Rug Cleaning
Caterers
Fixed base or mobile, each truck 73 1 R
76.84
Ceramic Studio
Chemical Companies
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Christmas Tree Sales
i; Season only, each lot
Citrus Fruits and Vegetable Retail (See Merchants)
Claim and Collecting Agencies
Cleaning, Pressing, Dyeing (See Laundries)
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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
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ORD. NO. 16-18
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House movers
Masons
Plasterers
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Roofing
Sheet metal and tinsmith
Septic tank
%I Tile Well drilling
Floor sanding and finishing
Lathers
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Plumbers
(5) Any person who shall accept orders to be engaged in the business of accepting orders or constructs
(i 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,
l 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
Ij regulations
Credit Bureaus
Dancing Schools
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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
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Dog and Pet Grooming
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Sale of supplies (See Merchants)
Dressmaking, Hemstitching (no stock carried)
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it Drugs, Retail Dealer (See Merchants)
Dry Cleaning (See Laundries)
jEmigrant Agents
Including any agent, solicitor or recruiter engaged in the business of hiring, enticing or soliciting
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laborers or emigrants.
Employment Agencies
Engravers or Lithographers
Export or Import Companies
Express Companies (Intrastate only)
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Exterminators State certificate
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Fish or Poultry Market
Fishing Tackle (See Merchants)
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Florists or Dealers in Flowers, each j
Fruit, Vegetable Stand j
� Fumigating (See Exterminators)
Furniture and House Furnishing (See Merchants)
I' Gas Companies
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(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)
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Guns, Sales or Repair/Gun Range
j� Need Federal firearms dealers license
(' Home Health Aides
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Home Health Care Agency
Home Occupation
Hospitals, Sanitarium
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j Hotels
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Per room, excluding kitchens and bathrooms 7-.37-
7.74
-.77.74
Hypnotists
Must meet requirements set forth in F.S. Chapter 456
Ice Cream Parlors
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Ice Cream Wagon or Truck each
146.34
153.66
Import, Export (See Export)
Insurance Adjusters
Insurance Agency
For each company represented
Insurance
Insurance
Casualty, life hospitalization, industrial burial bonding and suretyet companies, each
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Interior Decorator
Invalid and Hospital Supplies
Jewelry
I. 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).
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�I Jewelry Repair
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1 Jewelry Store (See Merchants)
Kennels, Animal (Approved location)
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Key Shop, Locksmith and Associated Services (See Merchants)
{ Landscape Company
Laundry or Dry Cleaning Plant
Agent for out of town laundries
�j Local agency, permanent office
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Self-service
Lawn Maintenance
Lawn Spraying
Board of Health certificate
Loan, Finance, Mortgage Company
Mail Order Business
Maintenance (Floor, home, office, building)
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Manicurist, each 97.9-5
i) 92.35
Manufacturer
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Marble and Granite Works
Massage Salon
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Masseur, Masseuse, each 87 9-5
92.35
Merchants, Druggists and Storekeepers
Motion Picture Theaters
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Performances of moving pictures or other forms of entertainment
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Storage)
Movers See
Movie Company
Moving P Y
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 Ac certificate
i � Acrylic r7/ � Shops P (State )
Newsstands
Owners or managers of, where daily and weekly newspapers or magazines, postcards and the like are
sold
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Night Clubs
Restaurants, dining rooms or other establishments, whether floor show or other form of
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entertainment, exclusive of orchestra, is provided for guests.
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Novelty Works (See Manufacturer)
Nursery
Shrubs, trees, plants or landscaping
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f Nursing Home (See Convalescent home)
Oil (See Gasoline)
f� Outpatient Mental Health Counseling
Paint Manufacturer (See Manufacturer)
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Pawnbrokers
Peddlers of Merchandise
(1) Not otherwise enumerated specifically herein, shall pay a license tax per day of, each person 29.35
30.82
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(� (2) Peddlers who are not producers of the product they sell and who peddle from house to house the 29-3
products of the farm, grove or waters, shall pay a license tax per day of, each person 30.82
(3) Peddlers, hawkers or vendors engaged in the occupation of selling products such as fruit, eggs
�I and vegetables and farm products from wagon, push cart or other vehicle, shall pay a license tax of,
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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
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Pet Boarding
Pet Daycare
Pet Shop or Grooming (See Dog and pet grooming)
Pet Training
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Pharmacies
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�) Photographers
Physical Therapist
ii Pressure Cleaning
Print Shop or Publishing
Private Postal Mailbox
Private Schools (See Schools)
Professional
�j (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 �
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�i Architects
Architects, landscaping
Attorneys and lawyers
Business consultant
Chemists
Chiropractors
j Chiropodists
Data processing
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Dentist
Draftsman
Engineers, civil, consulting
10 ORD. NO. 16-18
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Interior Design
1� Opticians
Optometrists
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Osteopathic physicians
ii Physicians
Psychiatrists
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Research laboratory or office, for profit
H Surgeons
f Tax consultant
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Veterinarians or veterinary
Other professions not classified
(2) For each person operating with the person licensed in the preceding clause, other than the
f professional employees
Propane
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Property Management
Promoters
Entertainment, sports or contests
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Public Stenographer
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Publishing Company
Books, directories and the like
Ii Radio Communications
Radio Repair Shop (See Repair Shops)
Recording Studio
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Rental Equipment (All types)
�) Repair Shops, each
f Repairs from Truck or Other Vehicle
Restaurants
Cafes and public eating places (whether food is served in connection with or separate from other
�C business, except dining rooms in connection with hotels)
Residential Outpatient Housing
Retirement, Rest Home (See Convalescent home)
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Roof Trusses (Se Manufacturer)
Schools
f) Secondhand Dealers
ORD. NO. 16-18
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(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.
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(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
j 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.
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j� Shoemaker and Repairs
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Shooting Gallery(See Gun Ranges)
Sign Painters j
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Commercial but not erecting
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Solicitor (See Peddlers of Merchandise)
Sporting Goods (See Merchants)
Stamp or Old Coin Dealer j
Storage Warehouse or Room
Tailors/Seamstress
Tanning Salon
Tattoo Salon
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Tax Agency (See Professional)
j Taxis
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First vehicle 146—.59
153.92
Each additional vehicle 738 j
C 76.84 j
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Telemarketing
Telephone Solicitation (See Sections 118.40 through 118.45)
Temporary Holiday/Vendors 87.9-2
92.32
Termite Control Companies
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Towing Service (See Automobile) j
Trade Schools
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j Trailer, Truck Rental
Travel Bureaus
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Tree Pruner (Must have insurance)
Trucks
Motor-driven also doing freight transportation, hauling or transfer business forprofit, except where
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other licenses are paid in conducting business, each. (Does not apply to trucks owned by the city, county
or state)
j� U-Drive-It Cars (See Automobile)
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Undertakers, Embalmers and Funeral Directors I
ii Uniform Supply (See Towel, diaper, uniform supply company)
Upholsterer j
Valet Parking
Vending Machines (See Automatic trade machines)
Yoga/Pilates
Watch Repair
Water (Sold in bottles) (See Bottling works)
Weight Clinic
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Window Cleaning
Window Tinting
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Wrecker Service See Automobile
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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.
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'! Section 3. That all ordinances or parts of ordinances in conflict herewith be,and the same are hereby
repealed.
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Section 4. That this ordinance shall become effective immediately upon its passage on second and
final reading.
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PASSED AND ADOPTED in regular session on s nd a final readin on this the j day of
2018.
ATTEST M Ah O R
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City Clerk
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13 ORD. NO. 16-18
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First Reading n' `
Second Reading `�
A�ptovd orm and, efficiency:
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eMax Lob n qty Attorney
Ir,
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14 ORD. NO. 16-18
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