Ord 63-06
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ORDINANCE NO. 63-06
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRA Y BEACH, FLORIDA, AMENDING CHAPTER 110,
"OCCUPATIONAL LICENSES GENERALLY", IN ORDER TO
UPDATE THE ORDINANCE TO RE-NAME "OCCUPATIONAL
LICENSES", "LOCAL BUSINESS TAX RECEIPTS", IN
ACCORDANCE WITH RECENT STATE LAW CHANGES;
PROVIDING A GENERAL REPEALER CLAUSE, A SAVING CLAUSE
AND AN EFFECTIVE DATE.
WHEREAS, the City Commission of the City of Dekay Beach, Florida, desires to update
its code on occupational licenses in order to make it consistent with state law changes regarding
same; and
WHEREAS, the Governor of the State of Florida approved House Bill No. 1269 on June 9,
2006, which provides that the "Local Occupational License Tax Act", shall be changed to "the Local
Business Tax Act", in order to reduce instances of consumer fraud; and
WHEREAS, the City Commission of the City of Dekay Beach, Florida, desires to protect its
citizens against consumer fraud.
NOW THEREFORE, BE IT ORDAINED BY THE CIIT COMMISSION OF THE
CITY OF DELRA Y BEACH, FLORIDA AS FOLLOWS:
Section 1.
read as follows:
That Chapter 110, "Occupational Licenses Generally", shall be amended to
CHAPTER 1 00.
GENERALLY
OCCUP~'\TIONAL LICENSES LOCAL BUSINESS TAXES
Sec. 110.01. DEFINITIONS.
For the purpose of this Chapter, the following definitions shall apply unless the
context clearly indicates or requires a different meaning:
Business, profession and occupation. Do not include the customary religious, charitable or
educational activities of nonprofit religious, nonprofit charitable and nonprofit educational
institutions, which institutions are more particularly defined and limited as follows:
(1) Charitable institutions. Only those nonprofit corporations operating physical
facilities in this City at which are provided charitable services, a reasonable
percentage of which are without cost to those unable to pay.
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(2) Educational institutions. State tax-supported or parochial church and nonprofit
private schools, colleges or universities conducting regular classes and
courses of study required for accreditation by or membership in the Southern
Association of Colleges and Secondary Schools, the Department of
Education, or the Florida Council of Independent Schools. Nonprofit
libraries, art galleries and museums open to the public are defined as
educational institutions and are eligible for exemption.
(3) Religious institutions. Churches and ecclesiastical or denominational
organizations or established physical places for worship in this City at which
nonprofit religious services and activities are regularly conducted and carried
on; also means church cemeteries.
Classification. The method by which a business or group of businesses is identified by
size, type, or both.
Enterprise zone. An area authorized to be an enterprise zone pursuant to F.S. Sections
290.0055 and 290.0065.
OceNjJdtMM! !ilSffl:fe Local Business T ox. Means the fees charged and the method by
which this City grants the privilege of engaging in or managing any business profession or
occupation within its jurisdiction. It does not mean any fees or licenses paid to any board,
Commission or officer for permits, registration, examination or inspection unless otherwise
provided by law. These are deemed to be regulatory and in addition to, but not in lieu of any
occupational license imposed under the provisions of this Chapter.
Person. Any individual, finn, partnership, joint venture, syndicate or other group or
combination acting as a unit, association, corporation, estate, trust, business trust, trustee,
executor, administrator, receiver or other fiduciary.
T axpt!Yer. Any person liable for taxes imposed under the provisions of this Chapter;
any agent required to file and pay any taxes imposed hereunder; and the heirs, successors,
assignees and transferees of any such person or agent.
Sec. 110.02. LICENSE LOCAL BUSINESS TAX RECEIPT REQUIRED.
No person shall engage in or manage any permanent business location or branch
office for any business, profession or occupation set forth in this Chapter, within the limits
of this City, unless a City license local business tax receipt shall have been procured from the
Building Official of the City. One lieeftse receipt shall be issued to each person upon receiptEof the amount hereinafter provided in this Chapter, and this lfeeflse receipt shall be signed in
the name of the City by the Building Official.
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Sec. 110.03. APPLICATION DATE; DATE LICENSE LOCAL BUSINESS TAX
DUE AND PAYABLE.
Application for any lit:ease Local Business Tax Receipt shall be made on or
subsequent to August 1 of each year, and alllieeases local business taxes shall be deemed to
be delinquent if not paid on or before September 30 of each year. In the event that
September 30 falls on a weekend or a holiday, the tax shall be due and payable on or before
the first working day following September 30.
Sec. 110.04. DURATION; EXPIRATION DATE.
No lieease local business tax receipt shall be valid for more than one year and all
HeeftSeS receipts shall expire on September 30 of each year, except as otherwise provided in
this Chapter.
Sec. 110.05. PARTIAL YEAR LICENSES RECEIPTS.
No lieeftse local business tax receipt shall be issued for any fractional portion of the
year, except that in the event that any person shall engage in or manage any business,
profession or occupation mentioned in this Chapter on or after Apri11, then the person shall
be required to pay only one-half of the amount for any oeeupatfonallit:ease local business
tax as is specified in this Chapter.
Sec. 110.06. PERSONS NOT REQUIRED TO PAY FULL FEE.
Persons holding a valid and currently effective lieease local business tax receipt as a
contractor issued by another Florida municipality or county, and who do not maintain a
permanent business location or branch office in the City of Dekay Beach, shall be issued a
City lieease receipt for their particular occupation upon their registering with the City
Building and Inspection Division. No fee shall be required to obtain a lit:ease receipt in
such cases. All other businesses will require a ten-dollar registration fee along with a copy of
a valid and currently effective oecl:lpatioaallieease receipt by another Florida municipality or
county.
Sec. 110.07 TRANSFER OF LICENSE RECEIPT.
(A) Any business lieease receipt may be transferred to a new owner, when there
is a bona fide sale of the business, upon payment of a transfer fee of ten (10) percent of the
annual fee, not to exceed a maximum fee of twenty-five dollars ($25.00).
(B) As permitted by F.S. Section 205.043, all business lieeases receipts may be
transferred for the business for which they were taken out when there is a bona fide sale or
transfer of the property used and employed in the business as stock in trade, but the
transferred Heease receipt shall not be held good for any longer time or period than from
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which it was originally issued. The original MeeftSe receipt shall be surrendered to and filed
with the building official at the time application for transfer is made, and the transferred
lieease receipt shall be of the same force and effect as the original lieeftse receipt. Both
parties involved shall be in agreement with the transfer of the MeeftSe receipt and shall sign a
transfer application. At the time any lieease receipt is transferred, the person applying for
the transfer shall pay a fee of ten (10) percent of the annual fee, not to exceed a maximum
fee of twenty-five dollars ($25.00).
Sec. 110.08. WHEN STATE LICENSE RECEIPT IS REQUIRED.
(A) Any person applying for aft oeel:lpatloftal license receipt to practice any
profession regulated by the State Department of [Business and] Professional Regulation or
any Board or Commission thereof, must exhibit an active State certificate, registration or
license, or proof of copy of the same, before a city oceupatloaal Meease receipt may be
issued.
(1) The State Department of [Business and] Professional Regulation
shall, by August 1 of each year, supply to the Building Department a
current list of professions it regulates and information regarding
those persons for whom local oeeupatfoaal lieeases receipts should
not be renewed due to the suspension, revocation or inactivation of
such person's State license receipt, certificate or registration. The
Building Department shall not renew such lieeast: receipt unless such
person can exhibit an active State certificate, registration or lieeftse
receipt.
(2) lbis Section shall not apply to F.S. Sections 489.113, 489.117,
489.119,489.131,489.511,489.513,489.521 or 489.537.
(B) The Building Department shall not issue aft oceupatloftal license receipt to operate a
pharmacy unless the applicant shall first exhibit a current permit issued by the State Board of Pharmacy.
However, a city oeeupatloftallieease receipt shall not be required in order to practice the profession of
pharmacy.
(C) The requirements of F.s. Sections 481.201 through and including 481.233
(1988) and implementing Rules of the Florida Administrative Code, as may be amended
from time to time, regulating the practice of architecture and interior design, are herby
incorporated as fully as if set forth in length herein. The City shall not issue a building
permit(s) if it is apparent from the face of the application for the building permit(s) that the
provisions of F.S. Chapter 481, Part I, or the implementing Rules of the Florida
Administrative Code, as may be amended from time to time, have not been met; provided,
however, that a building permit(s) shall not be withheld if an exception or exemption, as set
forth in F.S. Section 481.229 applies.
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Sec. 110.09. UNCLASSIFIED PROFESSIONS AND OCCUPATIONS.
Every business, occupation, profession or exhibition, substantial, fixed or temporary,
engaged in by any person, whether in a building, tent or upon the street, vacant lot or
anywhere in the open air within the City and here not specifically designated shall pay a
license tax local business tax of one hundred twenty-five dollars ($125.00), unless otherwise
specified by resolution or ordinance of the City Commission.
Sec. 110.10. DELINQUENT PAYMENT; ADDITIONAL PENALTIES.
(A) Unless the lit:eftse receipt shall have been procured from the City on or
before September 30, it shall be considered delinquent and subject to a delinquency penalty
of ten (10) percent for the month of October, plus an additional five (5) percent penalty for
each month of delinquency thereafter until paid, provided that the total delinquency penalty
shall not exceed twenty-five (25) percent of the ocel:lpatioftallit:eftse local business tax fee
for the delinquent establishment.
(B) Any person engaging in or managing any business, occupation or profession
without first obtaining a local oceupational license business tax receipt, if required
hereunder, shall be subject to a penalty of twenty-five (25) percent of the lit:eftse receipt
determined to be due, in addition to any other penalty provided by law or ordinance.
(C) Any person who engages in any business, occupation or profession covered by this
Chapter, who does not pay the required ocel:lpatioftallicease local business tax within one hundred fifty
(150) days after the initial notice of tax due, and who does not obtain the required oeetlpatfoaallieeftse
receipt is subject to civil actions and penalties, including court costs, reasonable attorney's fees,
additional administrative costs incurred as a result of collection efforts, and a penalty of up to two
hundred fifty dollars ($250.00).
Sec. 110.11. FAILURE TO OBTAIN liCENSE RECEIPT; AUTHORITY TO
ARREST.
It shall be the duty of the City to enforce the payment of any lieeftse local business
taxes not paid within forty-five (45) days from the day same becomes due by securing a
warrant for the arrest of the person, firm or corporation illegally engaging in that trade,
business, profession or occupation.
Sec. 110.12. LICENSE LOCAL BUSINESS TAX REDUCTION WITHIN
ENTERPRISE ZONE.
(A) There is hereby established an exemption of fifty (50) percent of any
oeeupatfoftal lieeftse local business tax levied for the privilege of engaging in or managing
any business, profession or occupation in the City, when such privilege is exercised at a
permanent business location or branch office located in an enterprise zone of the City.
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(B) Such exemption applies to each classification for which aft oeel:lpat1oaal
lieease receipt is required. Classifications shall be the same in an enterprise zone as
elsewhere in the City. Each oeeupational lit:ease receipt issued with the exemption
authorized in this Section shall be in the same general form as the other municipal
oeetlpatfoaal lieeases receipts and shall expire at the same time as those other lieeflses
receipts expire. Any lit:eftse receipt issued with the exemption authorized in this Section is
nontransferable. The exemption authorized in this Section does not apply to any penalty
authorized in Section 110.99.
(C) The City shall issue to each person who may be entided to the exemption a
lie ease receipt pursuant to the provisions contained in this Section. Before a lieeflse receipt
with such exemption is issued to an applicant, the City must, in each case, be provided proof
that the applicant is entided to such exemption. Such proof shall be made by means of a
statement filed under oath with the City, which statement indicates that the permanent
business location or branch office of the applicant is located in an enterprise zone.
(D) Any lit:ease receipt obtained with the exemption authorized in this Section by
the commission of fraud upon the City shall be deemed null and void. Any person who has
fraudulendy obtained such exemption and thereafter engages, under color of the lieeftse
receipt, in any business, profession or occupation requiring the lieeftse receipt shall be
subject to prosecution for engaging in a business, profession or occupation without having
the required lieeflse receipt.
Sec. 110.113. MARKING OF COMMERCIAL VEHICLES REQUIRED.
It shall be unlawful to operate, park, stand or use upon any public street any
commercial vehicle, unless the vehicle is designated by lettering of four (4) inches minimum
size on either side indicating the name of the firm or the name of the corporation or person
operating the same for commercial use.
Sec. 110.114. EXEMPTIONS.
(A) The following categories shall be exempt from the lieeflse local business tax
requirements set forth in this Chapter:
(1) Disabled Persons, Aged Persons, Widows with Minors.
(a) All disabled persons physically incapable of manual labor,
widows with minor dependents, and persons sixty-five (65)
years of age or older, with not more than one employee or
helper, and who use their own capital only, not in excess of
one thousand dollars ($1,000.00), shall be allowed to engage
in any business or occupation without being required to pay
for a license. The exemption provided by this Section shall
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be allowed only upon the certificate of a reputable physician
that the applicant claiming the exemption is disabled, the
nature and extent of the disability being specified therein, and
in case the exemption is claimed by a widow with minor
dependents, or a person 65 years of age or older, proof of the
right to the exemption shall be made. Any person entided to
the exemption provided by this Section shall, upon
application and furnishing of the necessary proof as aforesaid,
be issued a license receipt which shall have plainly stamped or
written across the face thereof the fact that it is issued under
this Section, and the reason for the exemption shall be
written thereon.
(b) In no event shall any person, veteran or otherwise, be allowed
any exemption whatsoever from the payment of any amount
required by State law for the issuance of a license receipt to
sell intoxicating liquors or malt and vinous beverages.
(2) Disabled Veterans of a'!) War or Their Unremarried Spouses. Any bona
fide, permanent, resident elector of the City who served as an officer
or enlisted person during any of the periods specified in F.S. Section
1.01(15) in the Armed Forces of the United States, National Guard
or United States Coast Guard or Coast Guard Reserve, or any
temporary member thereof, who has actually been, or may hereafter
be, reassigned by the Air Force, Army, Navy, Coast guard or Marines
to active duty during any war, declared or undeclared, armed conflict
crisis or the like, who was honorably discharged from the service of
the United States, and who at the time of his or her application for a
lit:ense receipt shall be disabled from performing manual labor shall,
upon sufficient identification, proof of being a permanent resident
elector in the City, and production of an honorable discharge from
the service of the United States:
(a) Be granted a lieease receipt to engage in any business or
occupation in the City which may be carried on mainly
through the personal efforts of the liceasee receipt holder as a
means of livelihood and for which the City licease fee local
business tax does not exceed the sum of fifty dollars ($50.00)
for each without payment of any lieeflse local business tax
otherwise provided for by law; or be entided to an exemption
to the extent of fifty dollars ($50.00) on any liecase receipt to
engage in any business or occupation in the City which may
be carried on mainly through the personal efforts of the
lieeasee receipt holder as a means of livelihood when the City
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lit:ease local business tax for such business occupation shall
be more than fifty dollars ($50.00). The exemption
heretofore referred to shall extend to and include the right of
the Heeasee receipt holder to operate an automobile-for-hire
of not exceeding five-passenger capacity, including the driver,
when it shall be made to appear that such automobile is bona
fide owned or contracted to be purchased by the lieeflsee
receipt holder and is being operated by him or her as a means
of livelihood and that the proper lieease local business tax for
the operation of such motor vehicle for private use has been
applied for and attached to said motor vehicle and the proper
fees therefore paid by the lieeasee receipt holder.
(b) When any such person shall apply for a HeeftSe receipt to
conduct any business or occupation for which either the City
lieeflse fee local business tax exceeds the sum of fifty dollars
($50.00), the remainder of such lieease fee local business tax
in excess of fifty dollars ($50.00) shall be paid by him in cash.
(c) The City shall issue to such persons as may be entitled
hereunder a lit:eft3e receipt pursuant to the foregoing
provision and subject to the conditions thereof. Such lit:eftse
receipt when issued shall be marked across the face thereof
''Veterans Exempt Lieeftse Receipt Not Transferable."
Before issuing the same, proof shall be duly made in each
case that the applicant is entitled under the conditions of this
law to receive the exemption herein provided for. The proof
may be made by establishing to the satisfaction of the City by
means of a certificate of honorable discharge or certified copy
thereof that the applicant is a veteran within the purview of
this Section and by exhibiting:
(1) A certificate of government-rated disability to an
extent of ten (10) percent or more;
(2) The affidavit or testimony of a reputable physician
who personally knows the applicant and who makes
oath that the applicant is disabled from performing
manual labor as a means of livelihood;
(3) The certificate of the County service officer, duly
executed under the hand and seal of the chief officer
and secretary thereof, attesting the fact that the
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(4)
A pension certificate issued to him or her by the
United States by reason of disability; or
(5)
Such other reasonable proof as may be required by
the City to establish the fact that such applicant is so
disabled.
(d) Alllieeftses receipts issued under this Section shall be in the
same general form as other municipal lieeases receipts and
shall expire at the same time as such other lieeflses receipts
expu:e.
(e) All lieeases receipts obtained under the proVlslons of this
Section by the commission of fraud shall be deemed null and
void. Any person who has fraudulendy obtained any such
lieease receipt, or who has fraudulendy received any transfer
of a license receipt issued to another, and has thereafter
engaged in any business or occupation requiring a lieeftse
receipt shall be subject to prosecution as for engaging in a
business or occupation without having the required lieeflse
receipt. Such lieea3e receipt shall not be issued for any
veteran who resides in any other City, unless such veteran
applying therefore shall produce a certificate of the tax
collector of his or her home City to the effect that no
exemption from lieeflse receipt has been granted to such
veteran in his or her home City under the authority of this
division.
(t) In no event shall any person, veteran or otherwise, be allowed
any exemption whatsoever from the payment of any amount
required by State law for the issuance of a license to sell
intoxicating liquors or malt and vinous beverages.
(g) The unremarried spouse of the deceased disabled veteran of
any war in which the United States Armed Forces
participated will be entided to the same exemptions as the
disabled veteran.
(3) Motor Vehicles. Vehicles used by any persoft lieemed receipt holder
under this Chapter for the sale and delivery of tangible personal
property, at either wholesale or retail, from his place of business on
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which a lit:ease local business tax is paid shall not be construed to be
separate places of business, and no liceftse local business tax shall be
levied on such vehicles or the operators thereof, as salespersons or
otherwise.
(4) Exemption for Farming and Similar Activities.
(a) No oeel:lpatloaal lieeftse local business tax receipt shall be
required of any natural person for the privilege of engaging in
the selling of farm, agricultural, grove, horticultural,
floricultural, tropical piscicultural or tropical fish farm
products, or products manufactured therefore, except
intoxicating liquors, wine or beer, when such products were
grown or produced by that natural person in the City.
(b) A wholesale farmers' produce market shall have the right to
pay a tax of not more than two hundred dollars ($200.00) for
a lieeftse receipt that will entide the market's stall tenants to
engage in the selling of agricultural and horticultural
products therein, in lieu of such tenants being required to
obtain individuallieeases receipts to so engage.
(c) The farmer or grower shall present to the Chief Building
Official or his designee sufficient proof, by affidavit, that the
produce he offers for sale was produced on this own farm or
grove, or from the waters (the buyer of produce in ground or
fruit on trees, or the buyer or lessee of trees bearing fruit in
the course of maturing shall not be construed as a farmer or
grower); whereupon the Chief Building Official or his
designee shall register that farmer or grower in a book kept
for that purpose, showing the number of the Registration, the
name, age, place of residence and location of the farm or
grove of that farmer or grower, and issue to him a permit
signed by the Chief Building Official or his designee showing
the registration. The permit must be displayed by the farmer
or grower in a conspicuous place on the vehicle from which
he offers produce for sale.
(5) Religious Tenets. Nothing in this Chapter shall be construed to require
a license receipt for practicing the religious tenets of any church.
(6) Charitable 01l,anizations, Occasional Sales, Fund Raising and the Like. No
oeeupattoflallit:ease local business tax receipt shall be required of any
charitable, religious, fraternal, youth, civic, service or other such
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organization when the organization makes occasional sales or
engages in fund-raising projects when the projects are performed
exclusively by the members thereof and when the proceeds derived
from the activities are used exclusively in the charitable, religious,
fraternal, youth, civic and service activities of the organization.
(7) Mobile Home Setup Operations. No lit:ease local business tax receipt
shall be required for any mobile home dealer, duly licensed mobile
home manufacturer, or an employee of such dealer or manufacturer,
who performs setup operations as operations are defined in F.S.
Section 320.822. However, such dealer or manufacturer shall be
required to obtain a lieeftse receipt for his permanent business
location or branch office, which lieeftse receipt shall not require for
its issuance any conditions other than those required by F.S. Chapter
320.
(B) Applications to the Building Official for any gratis license covered under
division (A) of this Section shall be made in the form of a sworn affidavit
executed by the applicant setting forth those facts necessary to establish the
applicant's right to a gratis license.
Sec. 110.15. LICENSE LOCAL BUSINESS TAX SCHEDULE.
The following enumerated individuallit:eftse 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
1142.00
except
as noted
Abstracting
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.
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 Office, Public Relations
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Alfrys, Bowling, Boxball or Tenpins
Each lane
Ambulance
Separate from undertaking, each
Amusement Parlors or Concert Halls
Apartment, Rooming Houses
Per room, excluding kitchen and bathrooms
Aquarium
Armored Car Service
Each vehicle
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
23.00
80.33
5.78
80.33
Classification
34.44
All Fees
1142.00
except
as noted
Each day thereafter 11.55
Astrologists, Clairooyants, 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
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 57.33
Automatic Trade Machines
Where only incentive to operate same is to procure such as gum, nuts and the like
Each machine 34.44
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Distributor 136.00
Automatic Wezghing Machines Distributor
Each machine 11.55
Automobile or Motor Vehicles, Trucks, Farm Tractors and Farm Implements,
Motorrycles
(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)
Classification
All Fees
1142.00
except
as noted
(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
Each additional unit
(8) U-Drive rentals
(9) Upholstering, tops, seat covers and the like
(10) Automobile used parts, dealers in, used for purposes other than junk
(ll)Wreckerserrice,to~g
(12) Auto detailing
Automobile 5 eroice Station
Washing and polishing, greasing, lubricating and like serricing 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 5 eroice 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.
Balry Sitter 5 eroice
Baggage or Frezght Transfer Compa'!)
Bakery
Wholesale and retail, each store
Ballrooms for Profit
45.89
11.55
68.88
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Banks (National and State chartered),
Savings and Loan Associations (per Section 5219 Revised Statutes 12 U.S.c. 548)
Bankruptry, Closing Out, Trustee Sale
(See Fire sale)
Barber Shops
Beach Equipment
(Subject to bids to the Commission)
Beau(y Shops
Bible, Hofy-S olicitors
Birycle Shop, both retail and repair
Billiard, Pool or Bagatelle Tables
Classification
For profit, each table
Birds
Dealers
Blueprinting S wce
Maps, plats and the like
BoatAgencies, 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
Boiler, Machine Shops or Foundries
Bondsman, Bail Bonds
Book, Maga~ne Solicitors
Per week
Per person
Interstate commerce
Bookkeeper/Accountant, not C.P.A.
Boot and Shoe Repair Shop
Bottling Works
Brokers
Stockers, bonds, mortgages, customs and others
Building Inspector
Building and Loan Associations (See Banks)
Burglar Alann Compa'!}
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All Fees
$142.00
except
as noted
57.33
57.33
23.00
No fee
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Bus Station, intrastate business only
Business College, Trade Schools
Business Office
Butcher Shop
Cabinet Shop
Carpet and Rug Cleaning
Each location
Caterers
Fixed base or mobile, each truck
Ceramic Studio
57.33
Classification
All Fees
$142.00
except
as noted
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)
Cold Storage
All types
Commission Merchants
Handling shipments (other than specifically provided for herein) on a
Commission basis
Computer Smice
Concrete Products (See Manufacturer)
Concrete Reacfy-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
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Masons
Plasterers
Roofing
Sheetmetal and tinsmith
Septic tank
Tile
Well drilling
Floor sanding and finishing
Lathers
Classification
All Fees
1142.00
except
as noted
Plumbers
(5) Any person who shall accept orders to be engaged in the business of accepting
orders or constructs on cost plus, ftxed 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, ftxed 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
Costume, Clothing Rental
Credit Bureaus
Dairies (milk distributors, jobbers or creameries delivering milk)
Each truck 80.33
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.
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ORD NO. 63-06
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Delicatessen
Dental Supplies
Dental Technician Laboratory
Department Stores (See Merchants)
Detective Agenry
Each location (state certificate)
All Fees
1142.00
except
as noted
Classification
Distributor
Dog and Pet Grooming
Sale of supplies (See Merchants)
Dressmaking, Hemstitching (no stock carried)
Drugs, Retail Dealer (See Merchants)
Dry Cleaning (See Laundries)
Electric Ught 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 Uthographers
Export or Import Companies
Express Companies (Intrastate only)
Exterminators (State certificate)
Fertilizer Manufacturer~Mixing Plant
Fire Extinguisher S ales, Service
Fire and Wreck Sales
When not conducted by bona 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)
Fishing Tackle (See Merchants)
Fishing Tackle or Gun Repair
Florists or Dealers in Flowers, each
Food Locker~Cold Storage
Fruit, Vegetable Stand
Fumigating (See Exterminators)
Furniture and House Furnishing (See Merchants)
Gas Companies
(1) Distributing and selling gas through pipelines
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ORD NO. 63-06
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(2) Selling bottled gas
(3) Gas tank wagon delivery only
Gasoline and Oil Distributors
Wholesale, storage Facilities in the City
Goff Courses, Each
Classification
All Fees
1142.00
except
as noted
Goff Driving Range, Each
Goff Miniature, Each
Guaran!) or Sure!} Title Companies
Guard, Patrol Semce (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
Hypnotists
Must meet requirements set forth in F.S. Chapter 456
Ice Cream Manufacturers
Ice Cream Parlors
Ice Cream Wagon or Truck, each
Ice Manufacturing or Storage
Import, Export (See Export)
Insecticide
Manufacturers or dealers
Installers, Capets
Insurance Adjusters
Insurance Agenry
For each company represented
Insurance
Baggage, each company represented
Insurance
Casualty, life, hospitalization, industrial, burial, bonding and surety companies,
each
Interior Decorator
Invalid and Hospital Supplies
Jewelry
5.78
114.66
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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
Classification
All Fees
1142.00
except
as noted
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)
Kry Shop, ucksmith 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 S prt!Jing
State Board of Health certificate
linen or Diaper Service
uan, Finance, Mortgage Company
Lumber Dealers
Lunch Stands, (Not over twenty-five (25) chairs)
Machine Shops (Not automobile)
Mail Order Business
Maintenance (Floor, home, office, building)
Manicurist, each 68.88
Manufacturer
Marble and Granite Works
Massage Salon
Masseur, Masseuse, each 68.88
Meats (See Butcher shop)
Merchandise, Secondhand (See Secondhand dealers)
Merchants, Drnggists and Storekeepers
Messenger Service (exclusive of telegrams)
Mimeograph and Letter Shop
Monuments and Tombstones
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Motion Picture Theaters
Giving performances of moving pictures or other forms of entertainment
Movers (See Storage)
Moving Compaf!Y
Classification
All Fees
1142.00
except
as noted
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 magazlOes,
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 68.88
Pawnbrokers
Peddlers of Merchandise
(1) Not otherwise enumerated specifically herein, shall pay a license tax per
day of, each person 23.00
(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 23.00
(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
20
ORD NO. 63-06
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(4) Peddlers, hawkers, vendors, agents or solicitors soliciting business for out-
of-town business houses or enterprises not maintaining place of business
Classification
All Fees
1142.00
except
as noted
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
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
take Otlt a professi6aallieease 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
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ORD NO. 63-06
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Osteopathic physicians
Physicians
Classification
All Fees
1142.00
except
as noted
Psychiatrists
Research laboratory or office, for profit
Surgeons
Tax consultant
Vererinariansorvererinary
Other professions not classified
(2) For each person operating with the person licensed in the preceding clause,
other than the professional employees
Properry Management
Promoters
Entertainment, sports or contests
Public Hajj for Hire
Public Stenographer
Publishing Compaf!Y
Books, directories and the like
Radio Communications
Radio &pair Shop (See Repair Shops)
Railroad Companies, each
Real Estate Agenry or Broker
Recording Studio
Reducing Salon
Rental Equipment (All types)
&pair Shops, each
&pairs from Truck or Other Vehicle
Restaurants (If dancing permitted, see Night clubs)
Cqfts and public eatingpJaces (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)
Rinks (Bicycle, skating or other)
Roof Trusses (Se Manufacturer)
SawmiJJ Yard
Schools
Secondhand Dealers
22
ORD NO. 63-06
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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)
Classification
All Fees
1142.00
except
as noted
(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.
S emtarial S mice
Seed stores (Wholesale and Retail) (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 Old Coin Dealer
Storage Warehouse or Room
Tailors
Tanning Salon
Tattoo Salon
Tax Agenry (See Professional)
Taxidermist, or agents for
In addition to other license
Taxis
First vehicle
Each additional vehicle
Telegraph Companies
Telemarketing
114.86
57.33
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Telephone Answering S mice
Telephone Solicitation (See Sections 118.40 through 118.45)
Classification
All Fees
$142.00
except
as noted
Telephone Systems and Companies
Intrastate business only
Temporary Business IiecnJc~ Rece~tJts
(1) Business temporarily located inside enclosed shopping mall;
thirty (30) days only (no extensions)
(2) Special events, no more than once annually (if under three (3) days),
as approved by Commission (each license, not otherwise enumerated herein)
(3) Special events, no more than once annually (in excess of three (3) days),
as approved by Commission (each license, not otherwise enumerated herein)
Temporary Holiday/ Vendors
Termite Control Companies
Theatrical Directors
Who charge for services in directing local talent plays or performances, each
performance
Theatrical or Dramatic Groups or Companies
For profit, where performance is not given 10 local, licensed theater, each
performance
Towel, Diaper, Uniform SupplY Compa'!)
Towing Service (See Automobile)
Trade Schools
Trading Stamp Companies
Trailer Park
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)
Venetian Blinds
Repair, installation and associated services
68.88
No fee
68.88
68.88
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V ulcani~ng
All Fees
$142.00
except
as noted
Classification
Each place of business
Watch Repair
Water (Sold in bottles) (See Bottling works)
Water Companies
Persons operating same
Water-Softening Service
We(ght Clinic
Weighing Machines (See Automatic trade machines)
Wheelchair Rental (See Invalid)
Window Cleaning
Window Tinting
Wood Yard
Wmker Service (See Automobile)
Sec. 110.16. PREINSPECTION REQUIREMENT:
Any new occupational lieeftae local business tax receipt requests will be
required to have an on-site inspection in conjunction with the issuance of such
lieeflse receipt. This inspection will be conducted within twenty-four (24) hours of
the initial application request during a regular business workweek. The fee for the
inspection is in addition to the lieeftse local business tax fee. The inspection fee is
twenty-five dollars ($25.00) and is payable at the time of application for the lit:case
receipt.
Sec. 110.17-110.98. RESERVED.
Sec. 110.99. PENALTY.
The General Penalty set forth in Section 10.99, "General Penalty", shall be
the penalty for violating this Chapter.
Section 2. That should any section or proVlsIon of this ordinance or any portion
thereof, any paragraph, sentence, clause 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
hereof other than the part declared invalid.
Section 3. That all ordinances or parts of ordinances in conflict herewith be, and the
same are hereby repealed.
25
ORD NO. 63-06
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Section 4.
final reading.
f"'\\~ ASSED 1\ND ADQPTED in regular session on second and final reading on this the
~ day of ~ ,2006.
That this ordinance shall become effective upon its passage on second and
~o~ tz.
ATTEST:
~~~.~~
City Clerk
Fttst~~ \ ~ 't
Second Reading \ \ ~\ ~
26
ORD NO. 63-06
MEMORANDUM
FROM:
MAYOR AND CITY COMMISSIONERS
CITY MANAGER tJi11
AGENDA ITEM # lQJ)- REGULAR MEETING OF NOVEMBER 21. 2006
ORDINANCE NO. 63-06 (AMENDING CHAPTER 110)
TO:
SUBJECT:
DATE:
NOVEMBER 17, 2006
TIlls ordinance is before Commission for second reading to amend Chapter 110, "Occupational
Licenses Generally", by re-naming "Occupational Licenses" to "Local Business Tax Receipts", in
accordance with recent state law changes.
At the first reading on November 7,2006, the Commission passed Ordinance No. 63-06.
Recommend approval of Ordinance No. 63-06 on second and final reading.
s:\City Oerk\AGENDA COVER MEMOS\Ordinance Agenda Memos\Ord 63-06 Amend Chpl 110 Occupational Licenses Generally 2nd reading 1 t.2t.06.doc
t,
~-
[IT' DF DElHR' IER[H
CITY ATTORNEY'S OFFICE
200 NW 1st AVENUE 0 DELRAY BEACH, FLORIDA 33444
TELEPHONE: 56l!243-7090' rACSIMILE: 561/278-4755
Writer's Direct Line: 561/243-7090
DELRAY BEACH
f lOR IDA
D.eatI
Ail-America City
, III I! ~;~E:
1993
2001
MEMORANDUM
October 24, 2006
FROM:
City Commission
David T. Harden, City Manager
Terrill Barton, Assistant City Attorney ~
SUBJECT:
Ordinance 63-06
The attached draft ordinance updates Chapter 110, "Occupational Licenses
Generally" by re-naming "Occupational Licenses" to "Local Business Tax
Receipts", in accordance with recent state law changes.
Please place this ordinance on the City Commission November 7, 2006 agenda
for first reading.
Thank you.
TCB:smk
Attachment
cc: Chevelle Nubin, City Clerk
/2. [3
ORDINANCE NO. 63-06
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRA Y BEACH, FLORIDA, AMENDING CHAPTER 110,
"OCCUPATIONAL LICENSES GENERALLY", IN ORDER TO
UPDATE THE ORDINANCE TO RE-NAME "OCCUPATIONAL
LICENSES", "LOCAL BUSINESS TAX RECEIPTS", IN
ACCORDANCE WITH RECENT STATE LAW CHANGES;
PROVIDING A GENERAL REPEALER CLAUSE, A SAVING
CLAUSE AND AN EFFECTNE DATE.
WHEREAS, the City Commission of the City of Delray Beach, Florida, desires to update its code.
on occupational licenses in order to make it consistent with state law changes regarding same; and
WHEREAS, the Governor of the State of Florida approved House Bill No. 1269 on June 9, 2006,
which provides that the "Local Occupational License Tax Act", shall be changed to "the Local Business
Tax Act", in order to reduce instances of consumer fraud; and
WHEREAS, the City Commission of the City of Delray Beach, Florida, desires to protect its
citizens against consumer fraud.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF
DELRA Y BEACH, FLORIDA AS FOLLOWS:
Section 1.
follows:
That Chapter 110, "Occupational Licenses Generally", shall be amended to read as
CHAPTER 100. OCCUPATIONAL LICENSES LOCAL BUSINESS TAXES GENERALLY
Sec. 110.01. DEFINITIONS.
For the purpose of this Chapter, the following definitions shall apply unless the context
clearly indicates or requires a different meaning:
Business, profession and occupation. Do not include the customary religious, charitable or
educational activities of nonprofit religious, nonprofit charitable and nonprofit educational
institutions, which institutions are more particularly defined and limited as follows:
(1) Charitable institutions. Only those nonprofit corporations operating physical
facilities in this City at which are provided charitable services, a reasonable
percentage of which are without cost to those unable to pay.
(2) Educational institutions. State tax-supported or parochial church and nonprofit
private schools, colleges or universities conducting regular classes and courses of
"
study required for accreditation by or membership in the Southern Association of
Colleges and Secondary Schools, the Department of Education, or the Florida
Council of Independent Schools. Nonprofit libraries, art galleries and museums open
to the public are defined as educational institutions and are eligible for exemption.
(3) Religious institutions. Churches and ecclesiastical or denominational organizations
or established physical places for worship in this City at which nonprofit religious
services and activities are regularly conducted and carried on; also means church
cemeteries.
Classification. The method by which a business or group of businesses is identified by size,
type, or both.
Enterprise zone. An area authorized to be an enterprise zone pursuant to F.S. Sections
290.0055 and 290.0065.
Occupational license Local Business Tax. Means the fees charged and the method by
which this City grants the privilege of engaging in or managing any business profession or
occupation within its jurisdiction. It does not mean any fees or licenses paid to any board,
Commission or officer for permits, registration, examination or inspection unless othetwise
provided by law. These are deemed to be regulatory and in addition to, but not in lieu of any
occupational license imposed under the provisions of this Chapter.
Person. Any individual, firm, partnership, joint venture, syndicate or other group or
combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor,
administrator, receiver or other fiduciary.
Taxpayer. Any person liable for taxes imposed under the provisions of this Chapter; any
agent required to file and pay any taxes imposed hereunder; and the heirs, successors, assignees and
transferees of any such person or agent.
Sec. 110.02. LICENSE LOCAL BUSINESS TAX RECEIPT REQUIRED.
No person shall engage in or manage any permanent business location or branch office for
any business, profession or occupation set forth in this Chapter, within the limits ofthis City, unless
a City license local business tax receipt shall have been procured from the Building Official of the
City. One license receipt shall be issued to each person upon receipt of the amount hereinafter
provided in this Chapter, and this license receipt shall be signed in the name of the City by the
Building Official.
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ORD NO. 63-06
Sec. 110.03. APPLICATION DATE; DATE LICENSE LOCAL BUSINESS TAX DUE AND
PAYABLE.
Application for any license Local Business Tax Receipt shall be made on or subsequent to
August I of each year, and all licenses local business taxes shall be deemed to be delinquent if not
paid on or before September 30 of each year. In the event that September 30 falls on a weekend or
a holiday, the tax shall be due and payable on or before the first working day following September
30.
Sec. 110.04. DURATION; EXPIRATION DATE.
No license local business tax receipt shall be valid for more than one year and all licenses
receipts shall expire on September 30 of each year, except as otherwise provided in this Chapter.
Sec. 110.0S. PARTIAL YEAR LICENSES RECEIPTS.
No license local business tax receipt shall be issued for any fractional portion of the year,
except that in the event that any person shall engage in or manage any business, profession or
occupation mentioned in this Chapter on or after April!, then the person shall be required to pay
only one-half of the amount for any occupationallicoose local business tax as is specified in this
Chapter.
Sec. 110.06. PERSONS NOT REQUIRED TO PAY FULL FEE.
Persons holding a valid and currently effective license local business tax receipt as a
contractor issued by another Florida municipality or county, and who do not maintain a permanent
business location or branch office in the City of Delray Beach, shall be issued a City license receipt
for their particular occupation upon their registering with the City Building and Inspection Division.
No fee shall be required to obtain a license receipt in such cases. All other businesses will require a
ten-dollar registration fee along with a copy of a valid and currently effective occapationallieense
receipt by another Florida municipality or county.
Sec. 110.07 TRANSFER OF LICENSE RECEIPT.
(A) Any business license receipt may be transferred to a new owner, when there is a
bona fide sale of the business, upon payment of a transfer fee of ten (10) percent of the annual fee,
not to exceed a maximum fee of twenty-five dollars ($25.00).
(B) As permitted by F.S. Section 205.043, all business licenses receipts may be
transferred for the business for which they were taken out when there is a bona fide sale or transfer
of the property used and employed in the business as stock in trade, but the transferred license
receipt shall not be held good for any longer time or period than from which it was originally
issued. The original license receipt shall be surrendered to and filed with the building official at the
time application for transfer is made, and the transferred licenso receipt shall be of the same force
3
ORD NO. 63-06
and effect as the original license receipt. Both parties involved shall be in agreement with the
transfer of the license receipt and shall sign a transfer application. At the time any license receipt is
transferred, the person applying for the transfer shall pay a fee often (10) percent of the annual fee,
not to exceed a maximum fee of twenty-five dollars ($25.00).
See.ltO.OS. WHEN STATE LICENSE RECEIPT IS REQUIRED.
(A) Any person applying for aft occupational license receipt to practice any profession
regulated by the State Department of [Business and] Professional Regulation or any Board or
Commission thereof, must exhibit an active State certificate, registration or license, or proof of copy
of the same, before a city occupatioBallicense receipt may be issued.
(1) The State Department of [Business and] Professional Regulation shall, by
August 1 of each year, supply to the Building Department a current list of
professions it regulates and information regarding those persons for whom
local occupational licenses receipts should not be renewed due to the
suspension, revocation or inactivation of such person's State liceooe receipt,
certificate or registration. The Building Department shall not renew such
license receipt unless such person can exhibit an active State certificate,
registration or license receipt.
(2) This Section shall not apply to F.S. Sections 489.113, 489.117, 489.119,
489.131,489.511,489.513,489.521 or 489.537.
(B) The Building Department shall not issue an oeeupationallicense receipt to operate a
pharmacy unless the applicant shall first exhibit a current permit issued by the State Board of
Pharmacy. However, a city occupational license receipt shall not be required in order to practice
the profession of pharmacy.
(C) The requirements of F.S. Sections 481.201 through and including 481.233 (1988)
and implementing Rules of the Florida Administrative Code, as may be amended from time to time,
regulating the practice of architecture and interior design, are herby incorporated as fully as if set
forth in length herein. The City shall not issue a building permit(s) if it is apparent from the face of
the application for the building permit(s) that the provisions of F.S. Chapter 481, Part I, or the
implementing Rules of the Florida Administrative Code, as may be amended from time to time,
have not been met; provided, however, that a building permit(s) shall not be withheld if an
exception or exemption, as set forth in F.S. Section 481.229 applies.
Sec.ltO.09. UNCLASSIFIED PROFESSIONS AND OCCUPATIONS.
Every business, occupation, profession or exhibition, substantial, fixed or temporary,
engaged in by any person, whether in a building, tent or upon the street, vacant lot or anywhere in
the open air within the City and here not specifically designated shall pay a license tax local
4
ORD NO. -63-06
business tax of one hundred twenty-five dollars ($125.00), unless otherwise specified by resolution
or ordinance of the City Commission.
See.ttO.tO. DELINQUENT PAYMENT; ADDITIONAL PENALTIES.
(A) Unless the license receipt shall have been procured from the City on or before
September 30, it shall be considered delinquent and subject to a delinquency penalty of ten (10)
percent for the month of October, plus an additional five (5) percent penalty for each month of
delinquency thereafter until paid, provided that the total delinquency penalty shall not exceed
twenty-five (25) percent of the occupational license local business tax fee for the delinquent
establishment.
(B) Any person engaging in or managing any business, occupation or profession without
first obtaining a local occupational license business tax receipt, if required hereunder, shall be
subject to a penalty of twenty-five (25) percent of the license receipt determined to be due, in
addition to any other penalty provided by law or ordinance.
(C) Any person who engages in any business, occupation or profession covered by this
Chapter, who does not pay the required occupational license local business tax within one hundred
fifty (150) days after the initial notice of tax due, and who does not obtain the required occupational
license receipt is subject to civil actions and penalties, including court costs, reasonable attorney's
fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to
two hundred fifty dollars ($250.00).
Sec. 110.11. FAILURE TO OBTAIN LICENSE RECEIPT; AUTHORITY TO ARREST.
It shall be the duty of the City to enforce the payment of any license local business taxes not
paid within forty-five (45) days from the day same becomes due by securing a warrant for the arrest
of the person, firm or corporation illegally engaging in that trade, business, profession or
occupation.
Sec. 110.12. LICENSE LOCAL BUSINESS TAX REDUCTION WITHIN ENTERPRISE
ZONE.
(A) There is hereby established an exemption of fifty (50) percent of any occupatioBal
license local business tax levied for the privilege of engaging in or managing any business,
profession or occupation in the City, when such privilege is exercised at a permanent business
location or branch office located in an enterprise zone of the City.
(B) Such exemption applies to each classification for which aft occupational license
receipt is required. Classifications shall be the same in an enterprise zone as elsewhere in the City.
Each occupational license receipt issued with the exemption authorized in this Section shall be in
the same general form as the other municipal occ1:lpationallicenses receipts and shall expire at the
5
ORD NO. 63-06
same time as those other licenses receipts expire. Any license receipt issued with the exemption
authorized in this Section is nontransferable. The exemption authorized in this Section does not
apply to any penalty authorized in Section 110.99.
(C) The City shall issue to each person who may be entitled to the exemption a license
receipt pursuant to the provisions contained in this Section. Before a license receipt with such
exemption is issued to an applicant, the City must, in each case, be provided proof that the applicant
is entitled to such exemption. Such proof shall be made by means of a statement filed under oath
with the City, which statement indicates that the permanent business location or branch office ofthe
applicant is located in an enterprise zone.
(D) Any license receipt obtained with the exemption authorized in this Section by the
comnnSSlOn of fraud upon the City shall be deemed null and void. Any person who has
fraudulently obtained such exemption and thereafter engages, under color of the license receipt, in
any business, profession or occupation requiring the license receipt shall be subject to prosecution
for engaging in a business, profession or occupation without having the required license recei1Jt.
Sec. 110.113. MARKING OF COMMERCIAL VEHICLES REQUIRED.
It shall be unlawful to operate, park, stand or use upon any public street any commercial
vehicle, unless the vehicle is designated by lettering of four (4) inches minimum size on either side
indicating the name of the firm or the name of the corporation or p~rson operating the same for
commercial use.
Sec. 110.114. EXEMPTIONS.
(A) The following categories shall be exempt from the license local business tax
requirements set forth in this Chapter:
(1) Disabled Persons, Aged Persons, Widows with Minors.
(a) All disabled persons physically incapable of manual labor, widows
with minor dependents, and persons sixty-five (65) years of age or
older, with not more than one employee or helper, and who use their
own capital only, not in excess of one thousand dollars ($1,000.00),
shall be allowed to engage in any business or occupation without
being required to pay for a license. The exemption provided by this
Section shall be allowed only upon the certificate of a reputable
physician that the applicant claiming the exemption is disabled, the
nature and extent of the disability being specified therein, and in case
the exemption is claimed by a widow with minor dependents, or a
person 65 years of age or older, proof of the right to the exemption
shall be made. Any person entitled to the exemption provided by this
6
ORD NO. 63-06
Section shall, upon application and furnishing of the necessary proof
as aforesaid, be issued a license receipt which shall have plainly
stamped or written across the face thereof the fact that it is issued
under this Section, and the reason for the exemption shall be written
thereon.
(b) In no event shall any person, veteran or otherwise, be allowed any
exemption whatsoever from the payment of any amount required by
State law for the issuance of a license receipt to sell intoxicating
liquors or malt and vinous beverages.
(2) Disabled Veterans of any War or Their Unremarried Spouses. Any bona
fide, permanent, resident elector of the City who served as an officer or
enlisted person during any ofthe periods specified in F.S. Section 1.01(15) in
the Armed Forces of the United States, National Guard or United States
Coast Guard or Coast Guard Reserve, or any temporary member thereof, who
has actually been, or may hereafter be, reassigned by the Air Force, Army,
Navy, Coast guard or Marines to active duty during any war, declared or
undeclared, armed conflict crisis or the like, who was honorably discharged
from the service of the United States, and who at the time of his or her
application for a lioense receipt shall be disabled from performing manual
labor shall, upon sufficient identification, proof of being a permanent resident
elector in the City, and production of an honorable discharge from the service
ofthe United States:
(a) Be granted a license receipt to engage in any business or occupation
in the City which may be carried on mainly through the personal
efforts of the licensee receipt holder as a means of livelihood and for
which the City license f-ee local business tax does not exceed the sum
of fifty dollars ($50.00) for each without payment of any license local
business tax otherwise provided for by law; or be entitled to an
exemption to the extent of fifty dollars ($50.00) on any license receipt
to engage in any business or occupation in the City which may be
carried on mainly through the personal efforts of the licensee receipt
holder as a means of livelihood. when the City license local business
tax for such business occupation shall be more than fifty dollars
($50.00). The exemption heretofore referred to shall extend to and
include the right of the licensee receipt holder to operate an
automobile-for-hire of not exceeding five-passenger capacity,
including the driver, when it shall be made to appear that such
automobile is bona fide owned or contracted to be purchased by the
licensee receipt holder and is being operated by him or her as a means
of livelihood and that the proper license local business tax for the
7
ORD NO. 63-06
operation of such motor vehicle for private use has been applied for
and attached to said motor vehicle and the proper fees therefore paid
by the lioensee receipt holder.
(b) When any such person shall apply for a license receipt to conduct any
business or occupation for which either the City license fee local
business tax exceeds the sum of fifty dollars ($50.00), the remainder
of such license fee local business tax in excess of fifty dollars
($50.00) shall be paid by him in cash.
(c) The City shall issue to such persons as may be entitled hereunder a
license receipt pursuant to the foregoing provision and subject to the
conditions thereof. Such lieense receipt when issued shall be marked
across the face thereof "Veterans Exempt License Receipt Not
Transferable." Before issuing the same, proof shall be duly made in
each case that the applicant is" entitled under the conditions of this law
to receive the exemption herein provided for. The proof may be made
by establishing to the satisfaction of the City by means of a certificate
of honorable discharge or certified copy thereof that the applicant is a
veteran within the purview of this Section and by exhibiting:
(1) A certificate of government-rated disability to an extent of ten
(10) percent or more;
(2) The affidavit or testimony of a reputable physician who
personally knows the applicant and who makes oath that the
applicant is disabled from performing manual labor as a means
of livelihood;
(3) The certificate of the County service officer, duly executed
under the hand and seal of the chief officer and secretary
thereof, attesting the fact that the applicant is disabled and
entitled to receive a licOllse receipt within the meaning and
intent of this Section;
(4) A pension certificate issued to him or her by the United States
by reason of disability; or
(5) Such other reasonable proof as may be required by the City to
establish the fact that such applicant is so disabled.
8
ORD NO. 63-06
(d) All licenses receipts issued under this Section shall be in the same
general form as other municipal lioenses receipts and shall expire at
the same time as such other licenses receipts expire.
(e) All licenses receipts obtained under the provisions of this Section by
the commission of fraud shall be deemed null and void. Any person
who has fraudulently obtained any such lioense receipt, or who has
fraudulently received any transfer of a license receipt issued to
another, and has thereafter engaged in any business or occupation
requiring a license receipt shall be subject to prosecution as for
engaging in a business or occupation without having the required
license receipt. Such licoose receipt shall not be issued for any
veteran who resides in any other City, unless such veteran applying
therefore shall produce a certificate of the tax collector of his or her
home City to the effect that no exemption from license receipt has
been granted to such veteran in his or her home City under the
authority of this division.
(f) In no event shall any person, veteran or otherwise, be allowed any
exemption whatsoever from the payment of any amount required by
State law for the issuance of a license to sell intoxicating liquors or
malt and vinous beverages.
(g) The unremarried spouse of the deceased disabled veteran of any war
in which the United States Armed Forces participated will be entitled
to the same exemptions as the disabled veteran.
(3) Motor Vehicles. Vehicles used by any person lioensed receipt holder under
this Chapter for the sale and delivery of tangible personal property, at either
wholesale or retail, from his place of business on which a license local
business tax is paid shall not be construed to be separate places of business,
and no license local business tax shall be levied on such vehicles or the
operators thereof, as salespersons or otherwise.
(4) Exemptionfor Farming and Similar Activities.
(a) No oce1:lpationallicoose local business tax receipt shall be required of
any natural person for the privilege of engaging in the selling of fann,
agricultural, grove, horticultural, floricultural, tropical piscicultural or
tropical fish fann products, or products manufactured therefore,
except intoxicating liquors, wine or beer, when such products were
grown or produced by that natural person in the City.
9
ORD NO. 63-06
(b) A wholesale farmers' produce market shall have the right to pay a tax
of not more than two hundred dollars ($200.00) for a license receipt
that will entitle the market's stall tenants to engage in the selling of
agricultural and horticultural products therein, in lieu of such tenants
being required to obtain individual licenses receipts to so engage.
(c) The farmer or grower shall present to the Chief Building Official or
his designee sufficient proof, by affidavit, that the produce he offers
for sale was produced on this own farm or grove, or from the waters
(the buyer of produce in ground or fruit on trees, or the buyer or
lessee of trees bearing fruit in the course of maturing shall not be
construed as a farmer or grower); whereupon the Chief Building
Official or his designee shall register that farmer or grower in a book
kept for that purpose, showing the number of the Registration, the
name, age, place of residence and location of the farm or grove ofthat
farmer or grower, and issue to him a permit signed by the Chief
Building Official or his designee showing the registration. The permit
must be displayed by the farmer or grower in a conspicuous place on
the vehicle from which he offers produce for sale.
(5) Religious Tenets. Nothing in this Chapter shall be construed to require a
license receipt for practicing the religious tenets of any church.
(6) Charitable Organizations, Occasional Sales, Fund Raising and the Like. No
occupational license local business tax receipt shall be required of any
charitable, religious, fraternal, youth, civic, service or other such organization
when the organization makes occasional sales or engages in fund-raising
projects when the projects are performed exclusively by the members thereof
and when the proceeds derived from the activities are used exclusively in the
charitable, religious, fraternal, youth, civic and service activities of the
organization.
(7) Mobile Home Setup Operations. No lieense local business tax receipt shall
be required for any mobile home dealer, duly licensed mobile home
manufacturer, or an employee of such dealer or manufacturer, who performs
setup operations as operations are defined in F.S. Section 320.822. However,
such dealer or manufacturer shall be required to obtain a license receipt for
his permanent business location or branch office, which license receipt shall
not require for its issuance any conditions other than those required by F.S.
Chapter 320.
(B) Applications to the Building Official for any gratis license covered under division
(A) of this Section shall be made in the form of a sworn affidavit executed by the
10
ORD NO. 63-06
applicant setting forth those facts necessary to establish the applicant's right to a
gratis license.
Sec. 110.15. LICENSE LOCAL BUSINESS TAX SCHEDULE.
The following enumerated individual license 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
$142.00
except
as noted
Abstracting
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.
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 Office, Public Relations
Alleys, Bowling, Boxball or Tenpins
Each lane
Ambulance
Separate from undertaking, each
Amusement Parlors or Concert Halls
Apartment, Rooming Houses
Per room, excluding kitchen and bathrooms
Aquarium
Armored Car Service
Each vehicle
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
23.00
80.33
5.78
80.33
34.44
11
ORD NO. 63-06
Classification
Each day thereafter
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
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
Automatic Trade Machines
Where only incentive to operate same is to procure such as gum, nuts and the like
Each machine
Distributor
Automatic Weighing Machines Distributor
Each machine
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)
12
All Fees
$142.00
except
as noted
11.55
57.33
34.44
136.00
11.55
ORD NO. 63-06
Classification
(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
Each additional unit
(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 servIcmg 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
Baggage or Freight Transfer Company
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)
Bankruptcy, Closing Out, Trustee Sale
(See Fire sale)
Barber Shops
Beach Equipment
(Subject to bids to the Commission)
Beauty Shops
Bible, Holy-Solicitors
Bicycle Shop, both retail and repair
Billiard, Pool or Bagatelle Tables
13
All Fees
$142.00
except
as noted
45.89
11.55
68.88
ORD NO. 63-06
Classification
All Fees
$142.00
except
as noted
For profit, each table
Birds
Dealers
Blueprinting Service
Maps, plats and the like
BoatAgencies,lVewalsed
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
Per person
Interstate commerce
Bookkeeper/Accountant, not C.P.A.
Boot and Shoe Repair Shop
Bottling Works
Brokers
Stockers, bonds, mortgages, customs and .others
Building Inspector
Building and Loan Associations (See Banks)
Burglar Alarm Company
Bus Station, intrastate business only
Business College, Trade Schools
Business Office
Butcher Shop
Cabinet Shop
Carpet and Rug Cleaning
Each location
Caterers
Fixed base or mobile, each truck
Ceramic Studio
57.33
57.33
23.00
No fee
57.33
14
ORD NO. 63-06
Classification
All Fees
$142.00
except
as noted
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)
Cold Storage
All types
Commission Merchants
Handling shipments (other than specifically provided for herein) on a
Commission basis
Computer Service
Concrete Products (See Manufacturer)
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
. Roofmg
Sheetmetal and tinsmith
Septic tank
Tile
Well drilling
Floor sanding and finishing
Lathers
15
ORD NO. 63-06
Classification
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 ofthis Chapter.
Convalescent Home (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
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 Laboratory
Department Stores (See Merchants)
Detective Agency
Each location (state certificate)
All Fees
$142.00
except
as noted
80.33
16
ORD NO. 63-06
Classification
All Fees
$142.00
except
as noted
Distributor
Dog 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
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 Sales, Service
Fire and Wreck Sales
When not conducted by bona 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)
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 Oil Distributors
Wholesale, storage Facilities in the City
Golf Courses, Each
17
ORD NO. 63-06
Classification
Golf Driving Range, Each
Golf Miniature, Each
Guaranty or Surety Title Companies
Guard, Patrol Service (See Detective Agency)
Guns, Sales or Repair
Need Federal fireanns dealers license
Harness and Saddlery (See Merchants)
Home Occupation
Hospitals, Sanitarium
Hotels
Per room, excluding kitchens and bathrooms
Hypnotists
Must meet requirements set forth in F.S. Chapter 456
Ice Cream Manufacturers
Ice Cream Parlors
Ice Cream Wagon or Truck, each
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
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
18
All Fees
$142.00
except
as noted
5.78
114.66
ORD NO. 63-06
Classification
All Fees
$142.00
except
as noted
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
Lumber Dealers
Lunch Stands, (Not over twenty-five (25) chairs)
Machine Shops (Not automobile)
Mail Order Business
Maintenance (Floor, home, office, building)
Manicurist, each
Manufacturer
Marble and Granite Works
Massage Salon
Masseur, Masseuse, each
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
19
68.88
68.88
ORD NO. 63-06
Classification
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)
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
Pawnbrokers
Peddlers of Merchandise
(1) Not otherwise enumerated specifically herein, shall pay a license tax per
day of, each person
(2) Peddlers who are not producers ofthe 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
(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
20
All Fees
$142.00
except
as noted
68.88
23.00
23.00
ORD NO. 63-06
Classification
All Fees
$142.00
except
as noted
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
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
take out a profcssionallioense 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
21
ORD NO. 63-06
Classification
All Fees
$142.00
except
as noted
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 III the preceding
clause, other than the professional employees
Property Management
Promoters
Entertainment, sports or contests
Public Hall for Hire
Public Stenographer
Publishing Company
Books, directories and the like
Radio Communications
Radio Repair Shop (See Repair Shops)
Railroad Companies, each
Real Estate Agency or Broker
Recording Studio
Reducing Salon
Rental Equipment (All types)
Repair Shops, each
Repairs from Truck or 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)
Retirement, Rest Home (See Convalescent home)
Rinks (Bicycle, skating or other)
Roof 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)
22
ORD NO. 63-06
Classification
All Fees
$142.00
except
as noted
(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.
Secretarial Service
Seed stores (Wholesale and Retail) (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 Old Coin Dealer
Storage Warehouse or Room
Tailors
Tanning Salon
Tattoo Salon
Tax Agency (See Professional)
Taxidermist, or agents for
In addition to other license
Taxis
First vehicle
Each additional vehicle
Telegraph Companies
Telemarketing
Telephone Answering Service
Telephone Solicitation (See Sections 118.40 through 118.45)
114.86
57.33
23
ORD NO. 63-06
Classification
Telephone Systems and Companies
Intrastate business only
Temporary Business Licenses Receipts
(1) Business temporarily located inside enclosed shopping mall;
thirty (30) days only (no extensions)
(2) Special events, no more than once annually (if under three (3) days),
as approved by Commission (each license, not otherwise enumerated herein)
(3) Special events, no more than once annually (in excess of three (3) days),
as approved by Commission (each license, not otherwise enumerated herein)
Temporary Holiday/Vendors
Termite Control Companies
Theatrical Directors
Who charge for services in directing local talent plays or performances, each
performance
Theatrical or Dramatic Groups or 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
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)
Venetian Blinds
Repair, installation and associated services
Vulcanizing
24
All Fees
$142.00
except
as noted
68.88
No fee
68.88
68.88
ORD NO. 63-06
Classification
All Fees
$142.00
except
as noted
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)
Window Cleaning
Window Tinting
Wood Yard
Wrecker Service (See Automobile)
Sec. 110.16. PREINSPECTION REQUIREMENT:
Any new occupational lieense local business tax receipt requests will be
required to have an on-site inspection in conjunction with the issuance of such
license receipt. This inspection will be conducted within twenty-four (24) hours
of the initial application request during a regular business workweek. The fee for
the inspection is in addition to the license local business tax fee. The inspection
fee is twenty-five dollars ($25.00) and is payable at the time of application for the
license receipt.
Sec. 110.17-110.98. RESERVED.
Sec. 110.99. PENALTY.
The General Penalty set forth in Section 10.99, "General Penalty", shall be
the penalty for violating this Chapter.
Section 2. That should any section or provision of this ordinance or any portion thereof, any
paragraph, sentence, clause or word be declared by a court of competent jurisdiction to be invalid, such
decision shall not affect the validity. of the remainder hereof as a whole or part hereof other than the part
declared invalid.
Section 3.
hereby repealed.
That all ordinances or parts of ordinances in conflict herewith be, and the same are
25
ORD NO. 63-06
Section 4.
reading.
That this ordinance shall become effective upon its passage on second and final
of
PASSED AND ADOPTED in regular session on second and final reading on this the
,2006.
ATTEST:
City Clerk
MAYOR
First Reading
Second Reading
26
ORD NO. 63-06
day
P}~/
f ~l.s1
~~
~of'
100
a.HOUNGEME.N1'$
Ill! Ll'ual \"otircs
CIJY OF DELIlAY BEACH,FlORIlA
NOTICE OF PUBUC HEARI<<l
A PUBLIC HEARING will be held on
the following proposed ordinenees et
7:00 p.m, on TUE$DAY, NOVEMBER
21. 2006.'or at any continuation of
such meeting which is set by the
Commission), in the City Commission
Chambers, 100 NW ls1 Avenue, Del.
ray Beach,' Florida, at which lime the
City Commission will consider their
adoption, The proposed ordinances
may be inspected el the Onice of the
CUy Cieri< at Cily Hall, 100 N,W, ls1
Avenue, Delray Beach, Florida, be.
t_n the hours 01 8:00a.m, and 5:00
p.m., Monday through Friday, except
holidays. AU interested parties are in-
vited to attend and be heard with reo
specI to the pn>pcsed ordilances. .
OAIIINANCE NO, 62-116
AN ORDINANCE OF THE CITY COM.
MISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, REPEALING
SECTION 97.10, CITRUS CANKER
CONTROL PROCEDURES' OF THE
CODE OF ORDINANCES OF THE
CITY OF DELRAY BEACH, FLORIDA:
PROVIDING A GENERAL REPEALER
CLAUSE: A SAVING CLAUSE AND
AN EFFECTIVE DATE .
ORDINANCE NO, 63.Q6
AN ORDINANCE OF THE CITY COM.
MISSION OF THE CITY OF DELRAY
BEACH, flORIDA, AMENDING
CHAPTER 110, 'OCCUPATIONAL L1.
CENSES GENERALLY', IN ORDER
TO UPDATE THE ORDINANCE TO,
RE-NAME 'OCCUPATlONAL L1. ,
CENSES', 'LOCAL BUSINESS TAX'
RECEIPTS', IN ACCORDANCE WITH
RECENT STATE LAW CHANGES;
PROVIDING A GENERAL REPEALER
CLAUSE, A SAVING CLAUSE AND
AN EFFECTIVE DATE. .
ORDINANCE NO, 64-116
AN ORDINANCE, OF THE CITY COM- i
~1Il~I<l!N,Offl!iHF F,ll,y,OF, DE~R~Yi
Ell!AI!:HrF't'O.IIUA, 'AMEffi)ING 'THE
LAND DEVELOPMENT REGULA-
TlONS,'Of THE. CODE OF ORDI-
NANCES:' BY' AMENDING SECTION
4,3,4(H}(6), 'SPECIAL SETBACKS',
SUBSECTION . 4.3,4(H}(6}(A),
'SPECIAL BUILDING SETBACKS',
TO ELIMINATE THE 64' BUILDING
SETBACK FROM SWINTON AVE. ,
NUE EAST TO N,E. 6TH AVENUE .
FOR LAKE IDA ROAD; PROVIDING A
SAVING CLAUSE, A GENERAL RE.
PEALER CLAUSE, AND AN EFFEC-
TIVE DATE.
ORDIlAHCE NO, 67-116
AN ORDINANCE OF THE CITY COM-
MISSION Of THE'CITY OF DELRAY
BEACH, FLORIDA, AMENDING THE
CODE OF ORDINANCES, BY
AMENDING SECTION 99.04, 'LOUD
AND UNNECESSARY NOISES AND
ENUMERATED: EXEMPTIONS',
SUBSECTION 99,04(A}(61,
'CONSTRUCTlON"; TO CLARIFY
THE TIMES THAT THIS SUBSEC-
TION APPLIES IN SINGLE FAMILY
ZONING DISTRICTS; PROVIDING A
SAVING CLAUSE, A GENERAL RE-
PEALER CLAUSE, AND AN EFFEC-
TIVE DATE,
Please be advised that if a person de.
::esd~J ~~iS~~ de;i\~io~:p~~ ~~
an,. mattsr considered at these heir.
ings. such person mlY need to ensure
lhal a .,erbaUm recOfd Includes the
lestimony - Ind evidence upon which
1he appeal Is to be based. The Chy
does flO1 - provide nor _ pt'epare sucf1
_, l'ulsuanlto ES, 286.0105,
CITY OF DEl.AAV BEACH
~ 0, NIbIn, CMC
CilyClelk
PubIsh: Friday, No_ 10, 2lI06
Boca RatonoIlelray Beach News
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