§ 17-137. Tax schedule.

Categories of businesses subject to the business tax, and the business tax rate applicable to each category, are as follows:

BUSINESS TAX SCHEDULE

(a)

Taxed by employees.

Up to 30 W-2 employees

Base fee ..... $65.00

Over 30 W-2 employees

Base fee ..... $65.00 plus $12.00 per employee

A

(1)

Abstracts of title.

(2)

Acupuncture.

(3)

Administrative/sales office. Tax unless in connection with and incidental to another category.

(4)

Advertising, marketing, or trade inducement.

(5)

Alarm systems. Includes: consulting, monitoring, repair, and service. Tax unless licensed as an alarm system contractor; see contractors for installation.

(6)

Ambulance services.

(7)

Amusement parks.

(8)

Amusement parlors. Includes: where ten or more amusement devices are located, and game rooms where one to nine amusement devices are located. Tax unless accessory to or incidental to another category.

(9)

Animal grooming. Tax unless licensed as a kennel.

(10)

Antiques, dealers. Tax unless in connection with and incidental to secondhand sales, pawnbroker, jewelers, junk dealer, merchant, or auction shop. Antique mall vendors are exempt.

(11)

Appraisers, or appraiser's offices. Tax unless in connection with and incidental to another category.

(12)

Architects, or architect's offices.

(13)

Armored car services.

(14)

Artists. Tax unless in connection with and incidental to another category.

Includes: commercial, fine, and graphic art.

(15)

Assisted living facilities, transitional living facilities, adult family-care homes, community residential homes, and similar living facilities.

(16)

Attorneys, or attorney's offices.

(17)

Auctioning. Includes: auction shops or stores and auctioneers.

(18)

Audio/visual. Includes: consulting, design, production, or related services.

(19)

Audiology.

(20)

Aviation. Includes: aircraft sales, charter services, fixed base operators, flight schools, intrastate aircraft transportation, repair or service, radio sales and services, and other aircraft services.

B

(21)

Bands/orchestras.

(22)

Barbers, or barbershops. Barbers.

(23)

Bars. Includes: cabarets, lounges, nightclubs, and similar establishments. Tax unless licensed as a restaurant and has no separate entrance.

(24)

Birds, dealers in.

(25)

Bonds, stocks and other investments.

(26)

Bondsmen.

(27)

Bookkeeping, accounting, tax services. Tax unless licensed as a certified public accountant.

(28)

Bottled gas, dealers in.

(29)

Bowling.

(30)

Brokers.

C

(31)

Carpet, rug and upholstery cleaning. Includes: establishments, and on location only. Tax unless in connection with and incidental to another category.

(32)

Cemeteries.

(33)

Chemists.

(34)

Chiropractic physicians, or chiropractic offices.

(35)

Claim, collection, or billing services.

(36)

Cold storage.

(37)

Concessionaires.

(38)

Contractors. Tax each category separately, unless otherwise specified.

General Contractors

Class A - General

Class B - Building

Class C - Residential Building

Other Contractors

Air conditioning, Class A

Air conditioning, Class B

Air conditioning, Class C

Alarm systems, consulting, installing, monitoring, repair, and/or service

Aluminum

Asbestos abatement

Asphalt sealing, coating, maintenance; list unless licensed as a paving contractor

Carpentry

Communication systems

Demolition specialty

Drainage and sanitary sewer; list unless licensed as a plumbing contractor

Dredging

Driveway sealing, cool decking, patio coatings

Drywall

Electrical

Elevator

Excavating and land clearing

Fence erecting

Fire protection equipment

Floor and floor sanding

Gas fitter

Glass and glazing

House moving

Installation

Insulation

Lathing, list unless licensed for plastering

Lawn irrigation equipment

Low voltage

Marine specialty

Masonry, flatwork

Masonry, prestressed precast concrete specialty

Masonry, structural

Mechanical

Mobile home setup specialty

Sign construction or installation

Sign painting

Painting and paper hanging

Paving and road grading

Private driveway paving list unless licensed as commercial paving

Commercial paving; list unless licensed for private driveway paving

Pile driving specialty

Plaster and stucco specialty - list unless licensed for lathing

Plumbing

Pollutant storage

Pressure cleaning; list unless licensed for painting

Refrigeration

Roofing and shingle siding

Sheet metal, installation only

Shutter/opening protectives specialty

Solar water heaters, residential

Steel specialty, reinforcing

Steel specialty, structural

Swimming pool

Swimming pool maintenance

Tile, marble and terrazzo

Underground utility

Veneer specialty; includes: aluminum and vinyl siding, gutters, soffit and fascia only

Wallcovering; list unless licensed as a painting contractor, or unless in connection with and incidental to interior decorating/designing; no painting permitted

Well drilling

Unclassified

(39)

Cosmetology. Includes: cosmetology salons, cosmetologists, cosmetology specialty salons, cosmetology specialists, and cosmetology schools.

(40)

Counseling/consulting.

Includes mental health counseling. Tax unless in connection with and incidental to another category.

(41)

Court reporting.

(42)

Credit agencies or bureaus.

D

(43)

Dance halls.

(44)

Delivery or messenger services. Tax unless in connection with and incidental to another category.

(45)

Dentists, or dentist's offices.

(46)

Diagnostic aid services, medical.

(47)

Directories.

(48)

Drafting.

E

(49)

Electrology. Electrologists.

(50)

Electronic data processing, word processing, and related services.

Tax unless in connection with and incidental to another category.

(51)

Employment.

Do not include employees leased to other businesses.

Includes: agencies, contract employee providers, employee leasing, talent agencies (tax unless in connection with and incidental to another category), and temporary help services (for temporary help services, include both office employees and employees placed in other businesses).

(52)

Engineers, professional, or engineer's office.

(53)

Exhibits, permanent.

Tax unless in connection with and incidental to another category.

Amusement rides or attractions.

(54)

Express companies.

(55)

Exterminating, pest control, fumigating.

F

(56)

Flea markets.

(57)

Flowers. Includes: florists (tax unless in connection with and incidental to merchant) and cut flower sales (allowed only where there is a current business tax for a filling station).

(58)

Food services. Includes: bakeries with baking on premises, sale of bakery goods only, catering, coffee shops, dairies, fruit packing and shipping, ice cream drive-ins, ice cream retail peddling, ice cream retail stores, produce trucks or vehicles, restaurant take-out or delivery where primary food sales are for consumption off the premises, restaurant drive-ins, restaurants (lunch or snack counters or stands, cafes, cafeterias, dining rooms, and similar facilities where the primary food sales are for consumption on the premises), and sandwich manufacturing or wholesaling.

(59)

Freight transportation, transfer or forwarding services or similar activities.

(60)

Fuel oil. Includes: bulk plant and/or distribution.

(61)

Funeral establishments.

G

(62)

Garbage. Includes: collectors of garbage for rendering or processing plant and garbage and waste disposal incinerators, barge plants, or barge depots.

(63)

Gasoline and oils. Includes: bulk plants or distribution.

(64)

Golf. Includes: driving ranges, golf courses, miniature golf, and par-3 golf courses.

(65)

Reserved.

H

(66)

Halls for rent.

(67)

Handicrafts. Craft articles made by hand in the home.

(68)

Health clubs or spas, reducing clubs or salons, or gymnasiums.

(69)

Hearing aids, dispensing of.

(70)

Holding companies.

(71)

Home health services, agencies or similar activities. Include office employees and not employees who provide care on location in the employee count.

(72)

Hospitals.

(73)

Hypnosis, non therapeutic.

I

(74)

Inspection services. Tax unless in connection with and incidental to another category.

(75)

Insurance.

Office locations.

Locations in the City at which insurance services are performed or offered.

Includes: adjusters, agencies, booths, branches, claims, companies, miscellaneous services, or title insurance.

This tax is in addition to any applicable insurance company taxes.

(76)

Interior decorators. Tax unless licensed as an interior designer.

(77)

Interior designers. Tax unless licensed as an interior decorator.

(78)

Investment counselors. Tax unless in connection with and incidental to another category.

J

(79)

Janitorial or window-cleaning. Tax unless in connection with and incidental to another category.

(80)

Jewelers. Includes: buying, selling, repair and service of any type of jewelry.

Tax unless in connection with and incidental to pawnbroker, secondhand sales, antique dealer, junk dealer or merchant.

(81)

Junk dealers.

Buying and/or selling junk, waste, or used materials.

Tax unless licensed as a wrecking yard or for secondhand sales when such secondhand merchants.

Confine their sales to household furnishings or to the sale of wearing apparel.

Includes: junk gatherers, yards or shops.

K

(82)

Kennels. Domestic pet raising or boarding for profit.

(83)

Knife and scissors sharpening. Tax unless in connection with and incidental to another category.

L

(84)

Laboratories. Tax unless in connection with and incidental to another category.

(85)

Landscape architecture.

(86)

Landscapers and tree surgeons.

Tax unless licensed as landscape architecture, or excavating and land clearing contractor.

Includes: landscaping, lawn maintenance, lawn and tree spraying, tree surgery.

(87)

Laundry. Includes: laundromats, dry cleaning services, linen services laundries and laundry machines, wash and fold service, washers and dryers (coin-operated or otherwise), drop off service, and trucks not operated by a licensed place of business. If the laundry consists of four or less coin-operated machines, see, taxed by machines, coin or token operated, subsection (d) of this section.

(88)

Loans, financing. Includes: making loans or discount consumer financing; list unless licensed as savings and loan associations and banks.

(89)

Locksmiths.

M

(90)

Manufacturers' representatives or agents.

(91)

Manufacturing. Includes: fabricating, machine shops, and processing. Tax unless in connection with and incidental to another category.

(92)

Marine. Boats, marinas, yachts, and services. Includes: bait sales (tax unless in connection with and incidental to merchant), brokers, charters or cruises, cleaning, dealers, independent salespeople with no employees, marinas or vessel storage, marine ways, rental, repair, and wash and polish.

(93)

Massage therapy.

Massage therapists.

School, teaching massage.

Tax unless licensed as a chiropractic physician, osteopathic physician, physician, podiatrist, or psychologist.

(94)

Merchants and merchandising.

a.

Merchant: No stock in City but holds an office within the City or operating from vehicles and having no place of business within the City.

b.

Merchant: If sale is within 30 days or less: see taxed by temporary activities under subsection (i) of this section.

If sale is for over 30 days, see taxed as merchant based on inventory subsection (b) of this section.

(95)

Mobile homes and trailers, dealers in.

(96)

Mobile home and trailer parks. See taxed by spaces subsection (e) of this section.

(97)

Motorcycles.

Includes: motorbikes, motor scooters and similar devices.

Rental only, tax unless in connection with and incidental to another category.

Repair only, tax unless in connection with and incidental to another category.

Sales, repair or rental.

N

(98)

Naturopathy.

(99)

Nurseries or kindergartens.

(100)

Nursing homes.

O

(101)

Occupational therapy.

(102)

Opticianry.

(103)

Optometrists, or optometrist's.

(104)

Osteopathic physicians, or osteopath's office.

P

(105)

Patrols, guards or watchmen agencies or services.

(106)

Pawnbrokers. Lending money on personal property, when such property is delivered to the pawnee as security for the loan. Tax unless in connection with and incidental to secondhand sales, antique dealer, jewelers, junk dealer, or merchant.

(107)

Peddling.

(108)

Photography.

(109)

Physical therapy. Physical therapists.

(110)

Physicians, or physician's office.

(111)

Piano tuning. Tax unless in connection with and incidental to another category.

(112)

Plant nurseries.

(113)

Plating. With metals; tax unless in connection with or incidental to another category.

(114)

Podiatrists, or podiatrist's office.

(115)

Pool cleaning, non chemical. Tax unless licensed as a swimming pool contractor.

(116)

Pool rooms.

(117)

Postal contract station.

(118)

Private investigation.

(119)

Promoters.

(120)

Property developing, leasing, managing or renting. Tax unless licensed as a general contractor or for real estate.

(121)

Prosthetics. Includes: design, fitting, assembly, sale or service to the user or patient.

(122)

Psychologists, or psychologist's office.

(123)

Public accountants, C.P.A., or public accountant's office.

(124)

Publications, publishing, writing.

(125)

Public relations. Tax unless in connection with and incidental to advertising.

R

(126)

Radio or television. Includes: radio or television broadcasting studios and sale and advertising offices with no broadcasting.

(127)

Railroads.

(128)

Real estate offices. Real estate brokers or associates.

(129)

Rental. Includes: rental of clothing, films, machinery, video and other equipment, and renting on location.

(130)

Rental units. See taxed by rental units, subsection (f) of this section.

(131)

Repair services. Other than automotive or machine; tax unless in connection with and incidental to another category and where 25 percent or less of the business' gross floor area is used for repair.

Mobile repair, tax unless in connection with and incidental to another category.

(132)

Reproduction. Includes: blueprinting, copying, duplicating, engraving, lithographing, mimeographing, multi graphing, printing, typesetting and similar activities. Tax unless in connection with and incidental to another category.

(133)

Rinks. For bicycles, skates or other devices.

S

(134)

Savings and loan associations and banks.

(135)

Schools and instruction. See taxed by schools and instruction subsection (j) of this section.

(136)

Secondhand merchants/sales. Tax unless in connection with and incidental to another category.

(137)

Secretarial, stenographer and related services. Tax unless licensed for court reporting or for word processing (electronic data processing).

(138)

Sewing. Includes: commercial (unless in connection with and incidental to another category) and home occupations.

(139)

Shoe repair. Tax unless in connection with and incidental to another category.

(140)

Shoe shine stand. Tax unless in connection with and incidental to another category.

(141)

Shooting ranges, galleries or archery ranges. Tax unless in connection with and incidental to another category.

(142)

Sitting or companion services. Includes: adult sitting only, and on location only (adults or children).

(143)

Soft water services.

(144)

Stenographers, public.

(145)

Surveyors.

T

(146)

Tailors. Tax unless in connection with and incidental to another category.

(147)

Tattooing.

(148)

Taxidermists.

(149)

Telegraph services. Includes: companies and substations.

(150)

Telephone answering services.

(151)

Telephone solicitations. Soliciting business by telephone for others.

(152)

Temporary activities, See, taxed by temporary activities, subsection (i) of this section.

(153)

Theaters, stadiums and other permanent places of amusement.

(154)

Therapies, medical or health.

(155)

Trade associations.

(156)

Transit mix cement. Manufacturing and distribution.

(157)

Travel agencies.

U

(158)

Unclassified. Every business, occupation, or profession, substantial, fixed or temporarily engaged in by any person within the City and for which no business tax receipt has been issued and is not herein specifically designated.

(159)

Utility companies. Includes: electric companies, gas distribution plants, (manufactured or natural), and telephone companies.

V

(160)

Valet services.

(161)

Vehicle parking, parking lots or vehicle storage garages. See taxed by vehicle parking, parking lots or vehicle storage garages, subsection (g) of this section.

(162)

Vehicles. Includes: driveaway services, filling stations, hauling, hauling trailers, new car agencies, oil change and lube, painting and undercoating (tax unless received business tax receipt for automotive repair or incidental to automotive sales; this category not intended for businesses engaged in detailing only), rental of hauling trucks, rental or leasing agencies, repair, trucks for hire (tax unless in connection with and incidental to another category), used car dealers (tax unless taxed as a used car sales lot or as a broker-dealer in merchandise), used car sales, wash and polish (tax unless in connection with and incidental to another category), wrecker or towing services.

(163)

Vehicles for hire and taxicabs, each.

(164)

Vending machine operators, or companies.

(165)

Veterinarians, or veterinarian's office.

W

(166)

Warehouses, warehousing, or storage. See taxed by warehouses, warehousing or storage in section (h) of this section.

(167)

Window tinting or filming. Tax unless licensed as a glazing contractor.

(168)

Wood dealers.

(169)

Wrecking yards. Tax unless in connection with and incidental to another category.

(b)

Taxed as merchant, based on inventory ( for sales over 30 days).

Up to $20,000.00 of stock ..... $70.00

Each additional $1,000.00 of stock, or fraction thereof ..... $ 3.75

Taxes for the following categories are based on the business cost of their average annual inventory, including stock on hand, and in storage in the City. Taxes are not owed on inventory of liquor or tobacco items, or stock located outside the City.

Includes: direct sales, distributing, import/export, mail order, merchandising via electronic, video, or audio/visual means, pushcarts, retail sales, showroom, wholesale sales.

(Where more than one merchant category may apply, only one shall be taxed.)

Retail/wholesale:

a.

Direct sales.

b.

Distributor.

c.

Import/export.

d.

Mail order.

e.

Via electronic, video or audio/visual means.

f.

Sales.

g.

Showroom.

(c)

Taxed by flat rate (insurance tax other than location tax).

Flat tax ..... $400.00

Each life, health, marine, casualty, property, or surety insurance company which is represented in, writes for clients in, solicits or advertises in, or services one or more policies in the City. This tax is in addition to any applicable insurance location taxes.

Insurance companies:

a.

Life or health.

b.

Marine.

c.

Property, casualty, or surety.

(d)

Taxed by machines, coin-or token-operated.

Each machine ..... $13.00

Newspaper racks, telephones, bulk vending machines, and stamp machines are exempt.

(See laundry for five or more laundry machines.)

(e)

Taxed by spaces.

Each space ..... $4.00

a.

Mobile home and trailer parks.

(f)

Taxed by rental units.

Each unit ..... $4.00

Where only one unit is offered for rent, no business tax is required. The term "rental units" includes rooms, apartments, condominiums and separate condominium units, hotels, motels, motor courts, cottages, cabins or other buildings rented as living quarters by the day, week, month, or year, which are located on one lot, plot, or parcel of ground.

Includes: apartments with cooking facilities or where cooking is permitted, and rooms without cooking facilities.

(g)

Taxed by vehicle parking, parking lots or vehicle storage garages.

Base tax ..... $15.00

Each space ..... $1.00

(h)

Taxed by warehouses, warehousing, or storage.

First 5,000 square feet or less of usable space ..... $80.00

Each additional 1,000 square feet or fraction thereof ..... $10.00

(i)

Taxed by temporary activities - (for sales within 30 days or less).

Per event ..... $25.00

Tax to be paid by promoter, corporation, association, or person responsible for the event. Includes: carnivals, circuses, concerts, entertainments, exhibits, lecturers and instructions to groups, musicals, shows and tent shows.

Tax merchant, per location, including individual attractions or merchants whose primary intent is selling a product.

No business tax is required under this category for sales conducted or sponsored by a non-profit organization when the proceeds derived from the activities are intended for exclusive use of the organization.

(j)

Taxed by schools and instruction.

One to ten students ..... $10.00

Each additional student ..... $1.00

Tax unless in connection with or incidental to another category. Includes: private instruction, schools for students under 18 years of age, schools for students 18 years of age and older.

(Code 1973, § 26-97; Code 1992, § 17-127; Ord. No. 1112-F, § 16, 7-6-1989; Ord. No. 1184-F, § 13, 7-12-1990; Ord. No. 2068-F, § 27, 7-25-1991; Ord. No. 39-G, § 1, 10-1-1992; Ord. No. 158-G, § 11, 7-7-1994; Ord. No. 246-G, § 14, 10-10-1996; Ord. No. 435-G, § 1, 8-3-2000; Ord. No. 486-G, § 3, 7-19-2001; Ord. No. 542-G, § 1, 7-11-2002; Ord. No. 798-G, § 1, 12-14-2006; Ord. No. 887-G, § 1(17-127), 8-21-2008; Ord. No. 1030-G, § 5, 9-22-2011)

State law reference

Limitation on taxes, F.S. § 205.043.