HomeMy WebLinkAboutDocumentation_Regular_Tab 8K_8/10/2000 V MT
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MEMORANDUM
To: Joann Manganiello, Acting Village Manager
From: Scott D. Ladd, Director of Community Development 16 Q�
Kara L. Irwin, Planner C✓"k
Date: August 7, 2000
Subject: Ordinance to Adopt an Increase in the Occupational License Tax
According to Section 205.0535 F.S., Reclassification and rate structure revisions, municipalities
may, every other year, increase by ordinance the rates of local occupational taxes by up to five
percent (5%). The Village has elected to increase, per Florida Statute guidelines, the
occupational license tax by five percent (5%).
Attached are nineteen (19) sets of packets, including an original, for the above referenced
subject. Please place this item on the August 10, 2000 agenda for the Village Council Meeting.
Staff recommends approval. This is not a Quasi-Judicial Hearing.
CHAPTER 93-180
Senate Bill No. 364
An act relating to local occupational license taxes;creating s. 205.0315,F.S.;
providing requirements for new occupational license tax ordinances
adopted after October 1, 1995;amending ss. 205.032, 205.042, F.S.; revis-
ing the time for the publication of notice by a county or municipality prior
to adoption of such taxes; amending as. 205.033, 205.043, F.S.; revising
fees for transfer of licenses;providing that provisions relating to distribu-
tion of county tax revenues are not applicable in certain circumstances;
prohibiting adoption of an ordinance by certain counties levying an addi-
tional tax for economic development after January 1, 1995; specifying
that revenues generated by the county tax may be used for economic de-
velopment purposes;creating a.205.045,F.S.;providing that a municipali-
ty may transfer to the county,and a county may transfer to a municipali-
ty,administrative duties relating to such taxes;amending a.205.053,F.S.;
revising the date for sale of licenses and the due date thereof; providing
civil penalties for failure to obtain a required license; providing for coats
and attorneys' fees; creating s. 205.0535, F.S.; authorizing counties and
municipalities to reclassify occupations and establish new rate structures;
providing requirements and limitations; providing requirements for sub-
sequent rate increases; requiring Federal Employer Identification Num-
ber or Social Security Number from licensee; creating s. 205.0536, F.S.;
providing for the distribution of county tax revenues after October 1,
1995;creating s.205.0537,F.S.;providing requirements with respect to li-
censing of vending and amusement machines; providing effective dates.
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Be It Enacted by the Legislature of the State of Florida:
Section 1. Section 205.0315, Florida Statutes, is created to read:
205.0315 Ordinance adoption after October 1, 1995.—Beginning October 1,
1995,a county or municipality that has not adopted an occupational license tax or-
dinance or resolution may adopt an occupational license tax ordinance. The occu-
pational license tax rate structure and classifications in the adopted ordinance
must be reasonable and based upon the rate structure and classifications pre-
scribed in ordinances adopted by adjacent local governments that have imple-
mented s. 205.0535. If no adjacent local government has implemented e. 205.0535,
or if the governing body of the county or municipality finds that the rate structures
or classifications of adjacent local governments are unreasonable, the rate
struc-
ture -
or classifications prescribed in its ordinance may be based uponos pre-
scribed in ordinances adopted by local governments that have implemented
205.0535 in counties or municipalities that have a comparable population.
Section 2. Section 205.032, Florida Statutes, is amended to read:
205.032 Levy; counties.—The governing body of a county may levy, by appro
priate resolution or ordinance,an occupational license tax for the privilege of en-
gaging in or managing any business, profession, or occupation within its jurisdic
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tiff:. However, the saeh governing body must shall first give at least 19 1-6 days' the month of receipt.This subsection sloes not anttly to counties that have estab-
public notice between the first and last reading of the Ruch resolution or ordinance lished a new rate structure under to s. 205,0535,
by publishing a such notice in a newspaper of general circulation within its jurisdic- (6)(a) Each county,as defined in s. 125.011(1), or any county adjacent thereto
tion as defined by law.The said public notice must shell contain the proposed clas- may levy and collect,by pursuer-t-ta an ordinance enacted by the governing body
sifications and rates applicable to the occupational license tax which lerthesubjeet of the county,an additional occupational license tax up to 50 percent of the appro-
thereef. priate license tax imposed under pursue/44o subsection (I).
Section 3. Section 205.033, Florida Statutes, is amended to read: (b) ns-of Subsections(4)and (5)tin shall not apply to any revenues
205.033 Conditions for levy; counties.— derived from the additional tax imposed under by this subsection.Proceeds from
The following conditions are imposed on the authority of a county the additional license tax must �� be placed in a separate interest-earning ac-
(1)o bodyoto levyan occupational hereby license tax: count,and the governine body of the county shall distribute this revenue, plus ac-
g g crued interest, each fiscal year
(a) The tax must shall be based upon reasonable classifications and must shall eeunty to an organization or agency designated by the governing body of the county
be uniform throughout any class. to oversee and implement a comprehensive economic development strategy
through advertising, promotional activities, and other sales and marketing tech-
(b) .(Unless the county implements a.205.0535 or adopts a new occupational li-
c_e_nse tax ordinance under s. 205.0315.an see occupational license tax levied under niques.
this subsection may not exceed the rate lc) An ordinance that levies an additional occupational license tax under this
provided by this chapter in effect for the year beginning October 1, 1971;however, subsection may not be adopted after January 1. 1995,
beginning October 1, 1980, the county governing body may increase occupational
license taxes authorized by this chapter. The amount of the saele increase above 17) Notwithstanding any other provisions of this chapter.the revenue received
the license tax rate levied on October 1, 1971, for license taxes levied at a flat rate from a county occupational license tax may be used for overseeing and implement-
may be up to 100 percent for occupational license taxes that which are$100 or less; Mg a comprehensive economic development strategy through advertising.promo-
50 percent for occupational license taxes that which are between $101 and $300; tional activities.and other sales and marketing techniques,
and 25 percent for occupational license taxes that which are more than$300.Begin- Section 4. Section 205.042, Florida Statutes, is amended to read:
ning October 1, 1982,the sueh increase may shall not exceed 25 percent for license
taxes levied at graduated or per unit rates.Such Authority to increase occupational — 205.042 Levy;municipalities.—The governing body of an incorporated munici-
license taxes does shell not apply to licenses granted to any utility franchised by polity may levy,by appropriate resolution or ordinance,an occupational license tax
the county for which a franchise fee is paid. for the privilege of engaging in or managing any business,profession,or occupation
(c) A No license is not valid shall-be-issued for more than 1 year,and all licenses within its jurisdiction. However,the Rush governing body must shell first give at
shell expire on September 3Q Oetober-1 of each year,except as otherwise provided least 14-lb days'public notice between the first and last reading of the such resolu
by law. tion or ordinance by publishing the such notice in a newspaper of general circula-
tion within its jurisdiction as defined by law.The said-pablie notice must sal con-
(2) Any MI business license licenses may be transferred to a new owner,when taro the proposed classifications and rates applicable to the occupational license
there is a bona fide sale of the business,upon payment of a transfer fee of up to tax .The Such occupational license tax may be levied
10 percent of the annual license tax.but not less than$3 nor more than 325,and on:
presentation of the original license and evidence of the sale.
(1) Any person who maintains a permanent business location or branch office
(3) Upon written request and presentation of the original license, any license within the said municipality,•for the privilege of engaging in or managing any busi-
may be transferred from one location to another location in the same county upon ness within its jurisdiction.
payment of a transfer fee of up to 10 percent of the annual license tax.but not less than $3 nor more than 325. (2) Any person who maintains a permanent business location or branch office
within the said municipality,for the privilege of engaging in or managing any pro-
(4) The revenues derived from the occupational license tax, exclusive of the fession or occupation within its jurisdiction.
costs of collection and any credit given for municipal license taxes,shall be appor-
tioned between the unincorporated area of the county and the incorporated munic- (3) Any person who does not qualify under the-provtsion*of subsection (1) or
ipalities located therein by a ratio derived by dividing their respective populations subsection(2)and who transacts any business or engages in any occupation or pro-
by the population of the county. This subsection does not anolv to counties that Cession in interstate commerce, if the suede license tax is not prohibited by s. 8 of
have established a new rate structure under s. 205.0535 Art. I of the United States Constitution.
(5) The revenues so apportioned shall he sent to the governing authority of Section 5. Section 205.0,13, Florida Statutes, is amended to read:
each municipality, according to its ratio, and to the governing authority of the
county,according to the ratio of the unincorporated area,within 15 days following 205.0,13 tonditions fur levy; municipalities.—
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Ch. f3- 180 LAWS OF FLORIDA Ch. 93-180 Ch. 93-180 LAWS OF FLORIDA Ch. 93-180
(I) The following conditions are hereby imposed on the authority of a munici- ,at)Oetebef-1 of each year,and shell expire on September 30 of the succeeding year.
pal governing body to levy an occupational license tax: jj l September 3Q Oetober{falls on a weekend or holiday,the tax
(a) The tax must shell be based upon reasonable classifications and must shell is shall-be due and payable on or before the first working day following September
be uniform throughout any class. 3Q 9eteber-1.Provisions for partial licenses may be made in the resolution or ordi-
nance authorizing such licenses. Those Licenses that are not renewed when due
I Id Unless the municipality implements s. 205.0535 or adopts a new occupa- and payable are delinquent and subject to a delinquency penal-
lional license tax ordinance under s,205.0315.an no occupational license tax levied ty of 10 percent for the month of October, plus an additional 5 percent penalty for
under this subsection may not exceed the rate each subsequent month of delinquency thereafter until paid. However, the total
thewt-hat in effect in the sueh municipality for the year beginning October 1, 1971; delinquency penalty may shall not exceed 25 percent of the occupational license
however, beginning October 1, 1980, the municipal governing body may increase tax fee for the delinquent establishment.
occupational license taxes authorized by this chapter.The amount of the such in (2) Any person who eneaees engaging in or lrlanayey managing any business,
crease above the license tax rate levied on October I, 1971,for license taxes levied
at a flat rate may he up to 100 percent for occupational license taxes that which occupation,or profession without first obtaining a local occupational license, if re-
are $100 or less; 50 percent for occupational license taxes that which are between quired hereunder,i3 shall-he subject to a penalty ut 25 percent of the license deter
$101 and $300; and 25 percent for occupational license taxes that which are more mined-to-be due, in addition to any other penalty provided by law or ordinance.
than $300. Beginning October 1, 1982,In such increase may shell not exceed 26 13) Any person who engaees in any business.occupation.or profession covered
percent for license taxes levied at graduated or per unit rates. Such Authority to by this chapter.who does not pay the reuuired occupational license tax within 150
increase occupational license taxes does shell not apply to licenses granted to any days after the initial notice of tax due.and who does not obtain the required occu-
utility franchised by the municipality for which a franchise fee is paid. pational license is subject to civil actions and penalties.including court costs.rea-
(c) A hle license is not valid shall-be-iaatteel issuedfor more than 1 year and all licenses aonable attorneys' fees.additional administrative costs incurred as a result of col-
shall expire on September 30 Aeteber-1 of each year,except as otherwise provided lection efforts. and a penalty of up to $250,
by law. Section 8. Section 205.0535, Florida Statutes, is created to read:
(2) Arty All business license licenses may be transferred to a new owner,when 205.0535 Reclassification and rate structure revisions.—
there is a bona fide sale of the business,upon payment of a transfer fee of yp to (t) By October 1, 1995,any municipality or county may, by ordinance,reclas-
10 percentntatiof the annual license tax. but not lessc of than$3 sale. more than 525,and sify businesses, professions, and occupations and may establish new rate struc-
tures,presentation of the original license and evidence of the if the conditions specified in subsections (2) and (3) are met. A person who
(3) Upon written request and presentation of the original license, any license is engaged in the business of providing local exchange telephone service or a pay
may be transferred from one location to another location in the same municipality telephone service in a municipality or in the unincorporated area of a county and
upon payment of a transfer fee of up to 10 percent of the annual license tax.but who pays the occupational license tax under the category designated for telephone
not less than $3 nor more than S25. companies or a pay telephone service provider certified pursuant to s. 364.3375 is
(4) If the governing body of the county in which the municipality is located has deemed to have but one place of business or business location in each municipality
levied an occupational license tax or subsequently levies such a tax,the collector or unincorporated area of a county.
of the county tax may issue the license and collect the tax thereon. (2) Before adopting a reclassification and revision ordinance,the municipality
Section 6. Section 205.045, Florida Statutes, is created to read: or county must establish an equity study commission and appoint its members.
Each member of the study commission must be a representative of the business
205.045 Transfer of administrative duties.—The governing body of a munici- community within the local government's jurisdiction. Each equity study commis-
polity that levies an occupational license tax may request that the county in which sion shall recommend to the appropriate local government a classification system
the municipality is located issue the municipal license and collect the tax thereon. and rate structure for local occupational license taxes.
The governing body of a county that levies an occupational license tax may request (3)(a) After the reclassification and rate structure revisions have been trana-
that municipalities within the county issue the county license and collect the tax and by local governing body, it adopt
thereon. Before any local government may issue occupational licenses on behalf of mitted maj tota vote a new consideredoc byati the al appropriateropr tax ordinance.a governing
Except that a may adopt
another local government,appropriate agreements must be entered into by the af-
license tax of up to$25 is permitted,the reclassification shall not increase the occu-
tested local governments.
pational license tax by more than the following: for licenses costing $150 or less,
Section 7. Section 205.053, Florida Statutes, is amended to read: 200 percent;for licenses costing more than $150 but not more than$500, 100 per-
205.053 Occupational licenses; dates due and delinquent; penalties.— cent;for licenses costing more than $500 but not more than$2,500,75 percent; for
licenses costing more than$2,500 but not more than $10,000, 50 percent; and for
(1) All licenses shall be sold by the appropriate tax collector beginning August licenses costing more than$10,000, 10 percent;however,in no case may any license
Sertember 1 of each year,are end-shel--be due and payable on or before September be increased more than $5,000.
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Ch. 4;.'-180 LAWS OF FLORIDA Ch. 93-180 Ch. 93-180 LAWS OF FLORIDA Ch. 93-180
(b) The total annual revenue generated by the new rate structure for the fiscal chandise, or services or where an amusement or game machine is operated must
year following the fiscal year during which the rate structure is adopted may not assure that any required municipal or county occupational license for the machine
exceed: is secured.The term "vending machine"does not include coin-operated telephone
sets owned by persons who are in the business of providing local exchange tele-
l. For municipalities, the sum of the revenue base and 10 percent of that reve- phone service and who pay the occupational license under the category designated
nue base.The revenue base is the sum of the occupational license tax revenue gen. for telephone companies in the municipality or county or a pay telephone service
crated by licenses issued for the most recently completed local fiscal year or the provider certified pursuant to s. 36 .3375.The license tax for vending and amuse-
amount of revenue that would have been generated from the authorized increases ment machines must be assessed based on the highest number of machines located
under s. 205.043(1)(b), whichever is greater, plus any revenue received from the on the business premises on any single day during the previous licensing year or,
county under s. 205.033(4). in the case of new businesses, be based on an estimate for the current year. Re-
2. For counties, the sum of the revenue base, 10 percent of that revenue base, placement of one vending machine with another machine during a licensing year
and the amount of revenue distributed by the county to the municipalities under does not affect the tax assessment for that year, unless the replacement machine
s. 205.033(4) during the most recently completed local fiscal year. The revenue belongs to an occupational license tax classification that requires a higher tax rate.
base is the occupational license tax revenue generated by licenses issued for the For the first year in which a municipality or county!assesses an occupational license
most recently completed local fiscal year or the amount of revenue that would have tax on vending machines,each business owning machines located in the municipal-
been generated from the authorized increases under a. 205.033(1)(b),whichever is ity or county must notify the municipality or county,upon request,of the location
greater, but may not include any revenues distributed to municipalities under s. of such machines.Each business owning machines must provide notice of the pro-
visions of this section to each affected business premises where the machines are
205.03314). located. The business premises must secure the license if it is not otherwise se-
(c) In addition to the revenue increases authorized by paragraph (b), revenue cured.
increases attributed to the increases in the number of licenses issued are author-
ized. Section 11. Except as otherwise provided in this act, this act shall take effect
upon becoming a law.
(4) After the conditions specified in subsections(2)and(3)are met,municipal Approved by the Governor May 4, 1993.
ities and counties may,every other year thereafter,increase by ordinance the rates
of local occupational license taxes by up to 5 percent.The increase,however,may Filed in Office Secretary of State May 4, 1993.
not be enacted by less than a majority plus one vote of the governing body.
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(5) No license shall be issued unless the Federal Employer Identification Num-
ber or Social Security Number is obtained from the person to be licensed.
Section 9. Effective October 1, 1994,section 205.0536,Florida Statutes,is cre-
ated to read:
205.0536 Distribution of county revenues.—A county that establishes a new
rate structure under a. 205.0535 shall retain all occupational license tax revenues
collected from businesses,professions,or occupations whose places of business are
located within the unincorporated portions of the county.Any occupational license
tax revenues collected by a county that establishes a new rate structure under a.
205.0535 from businesses,professions,or occupations whose places of business are
located within a municipality,exclusive of the costs of collection, must be appor-
tioned between the unincorporated area of the county and the incorporated munic-
ipalities located therein by a ratio derived by dividing their respective populations
by the population of the county. As used in this section, the term "population'
means the latest official state estimate of population certified under a.186.901.The
revenues so apportioned shall be sent to the governing authority of each munici-
pality,according to its ratio,and to the governing authority of the county,accord-
ing to the ratio of the unincorporated area, within 15 days after the month of re-
ceipt.
tirctnnn Ili. Sect inn 205.0537, Florida Statutes, is created to read:
.2u:,u:.a; Vending and amusement machines.—The business premises where
n,oily "perttcil nr tnkcn operated vending machine that dispenses products, mer-
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CQDING: Words stricken ere deletions; words underlined are additions.
ORDINANCE NO.
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, PALM BEACH COUNTY, FLORIDA, AMENDING CHAPTER 1,
ARTICLE II, "OCCUPATIONS GENERALLY", OF THE VILLAGE OF
TEQUESTA CODE OF ORDINANCES AT SECTION 11-27, ENUMERATION OF
LICENSE TAXES; PROVIDING FOR SEVERABILITY; PROVIDING FOR THE
REPEAL OF ORDINANCES IN CONFLICT; PROVIDING FOR
CODIFICATION; PROVIDING FOR AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS:
SECTION 1. PURPOSE
That the Village of Tequesta Code of Ordinances Chapter 11,
Article II. "Occupations Generally" is hereby amended at Section 11-27,
as set forth herein.
Section 11-27. Enumeration of License Taxes
A license tax is hereby levied upon and shall be collected from
every person, firm or corporation exercising the privileges or carrying
on or engaging in the business, professions or occupations hereinafter
specifically enumerated, as fixed hereinafter; each of such amounts,
unless otherwise specifically stated, being the amounts payable as a
license tax for exercising such privilege or for carrying on or engaging
in such business profession or occupation mentioned, for each year.
The tax provided for in this section for architects, auctioneers,
auditors or accountants, dentists, draftsmen, civil engineers, lawyers,
osteopaths, chiropractors, chiropodists, phrenologists, physicians, or
surgeons, real estate salespeople, or other similar professions, shall
be construed to mean that each individual shall pay the tax herein
provided, whether practicing solely or in partnership, or employed by
another.
The amount which shall be paid by the several firms, persons or
associations engaging in or managing businesses, professions or
occupations for which a license is required is hereby fixed as follows:
Amusements (OA) :
Archery range, 1 to 5 lanes . . . $210.00
Each additional lane . . . 26.25
Astrologer . . . 820.05
Billiard, pool or bagatelle tables:
1 to 5 tables . . . 210.00
Each additional table . . . 26.25
Bowling alleys, box ball or ten pins:
1 to 5 alleys . . . 210.00
Each additional alley . . . 26.25
Dancing, other than dance halls, issued in connection with beer parlors
and with other business, not to exceed 15 couples . . . 105.00
Golf driving range or practice courses . . . 147.00
Golf, miniature course, each . . . 105.00
Golf club . . . 353.86
Hypnotist . . . 147.00
Moving picture show or theater, each location . . . 315.00
Skating rink, bicycle or motorbike rink . . . 210.00
Swimming pool . . . 210.00
Miscellaneous or general amusements (entertainment) . . . 210.00
Any person operating for profit, any game, contest, exhibition, parade,
amusement, or recreation, dance, contrivance or facility not otherwise
specifically provided for herein.
Coin operated or other machines (VM) :
Every person selling, leasing, renting, distributing or placing for
operation any machines described below:
Amusement machines (hereby defined as machines or devices, not gambling
devices, which are played or operated for amusement or score and not for
vending merchandise or rendering service, and whether or not a charge is
made for play. )
Operator or distributor . . . $353.85
Each machine . . . 32.55
Music playing machines:
Operator or distributor . . . 105.00
Each machine . . . 32.55
Merchandise vending machines (hereby described as automatic trade
machines, where the only incentive to operate the same is to produce or
receive merchandise of a reasonable value or cost of operating the same,
such as gum, peanuts, candy, ice, coffee, tea, milk, soft drinks from
bottle or paper cup, except unadulterated Florida-produced citrus juice
which might be exempt under Florida Statutes, and except other vending
machines exempt under other state laws) ; also is not applicable to those
machines specifically defined elsewhere in the license classification:
Service vending machines (Except those specifically defined elsewhere in
this article and except those exempt or prohibited by state law) :
(a) Operator or distributor . . . $105.00
(b) Each machine . . . 6.30
Weighing machines, penny, each . . . 2.62
Service vending machine, nonpublic . . . 2.62
Laundry, or dry cleaning, coin-operated or automatic: Covers any type of
self-service laundry, including those where washing and drying machines
are actuated by a coin; or where the operator furnished the machine for
use of the customer by the pound; or where the work is completed by the
operator for the customer:
1 to 5 washers, dryers and cleaners (coin operated or not) each . . .
21.00
Each additional washer, dryer or cleaner . . . 7.87
Soaps, starches, detergents, bleaches
1 to 4 machines (coin operated or not) . . . 42.00
Each additional machine . . . 6.30
Contractors (OL, non-countywide) :
General, building, residential contractors . . . 236.25
Electrical contractors:
Rate includes master electrician and 5 employees . . . 210.00
Plumbing, Mechanical, HARV contractors . . . 210.00
Sub-building contractors . . . 210.00
Specialty contractors (as identified and listed by the construction
industry licensing board) . . . 210.00
Construction related (CR) . . . $21.00
Examples (installation) :
Air conditioning, room
A/C maintenance and repair
Asphalt sealing and coating
Cabinets
Cultured marble
Garage door
Granulated surfacing
Gutter/downspout
Luminous ceilings
Mirrors
Paper hanging
Resilient flooring
Tub and shower enclosures
Vinyl coated shelving
Jobsite preparation (JP) . . . 42.00
Examples:
Bobcat service
Boom equipment operator
Crane service
Excavating
Land clearing and grading
Soil compaction
Lawn maintenance (PM) . . . 42.00
Examples:
Lawn maintenance
Nursery-sod dealer/installer
Trash removal
Tree trimming
Tree/lawn spraying
Plant rental service
Residential maintenance and repair (RR) . . . 31.50
Examples:
Carpenters, nonstructural
Carpet installation/cleaning
Painting (limited)
Pressure cleaning
Window treatment installer
Wood floor installer
Septic tank and drain cleaning
Screen and jalousy glass repair
Factory or manufacturing (OM) :
Factory permitted to manufacture and sell the product manufactured.
(Employees counted are engaged in the manufacturing process and not in
auxiliary or separate parts of the business) . Does not include
manufacture of alcoholic beverages.
1 or 2 persons . . . $ 63.00
3 or 4 persons . . . 105.00
5 or 6 persons . . . 168.00
7 to 10 persons . . . 236.25
11 to 20 persons . . . 295.05
More than 20 persons . . . 472.50
Insurance companies (IC) (All types of insurance)
Insurance agency or broker . . . 105.00
Insurance adjuster . . . 63.00
Insurance salesperson, each . . . 42.00
Insurance (Florida League of Cities) . . . 105.00
Real estate (RE) :
Real estate agency or broker . . . 105.00
Real estate branch office . . . 63.00
Real estate salesperson, each . . . 42.00
Repair shops and machine shops (RS) :
Includes all persons working in the business and not in auxiliary or
separate parts of this business. A repair and machine shop license
permits a stock of parts without a merchant's license, but only if parts
are used solely in the repair business and not otherwise sold.
1 or 2 persons . . . $ 63.00
3 or 4 persons . . . 105.00
5 or 6 persons . . . 168.00
7 to 10 persons . . . 236.25
11 to 20 persons . . . 295.05
More than 20 persons . . . 472.50
Examples:
Appliance repair
Auto repair shop (includes brakes, mufflers, transmissions, etc. )
Auto painting shop
Radiator repair
Auto tire and tube repair
Auto top and upholstering
Auto tune-up
Bicycle repair
Body and fender
Furniture refinishing
Gunsmith
Jewelry repair
Lawnmower repair
Radio and TV repair
Stove repair
Typewriter/sewing machine repair
Welding and brazing
Other similar repair shops not specified herein
Restaurants, lounge, lunch or barbecue stands (OR) :
(Including soda fountains, cafes, cafeterias, dining rooms, tearooms,
boarding houses where food is sold for consumption on the premises,
light lunch stands, takeout, etc. ) Does not include sale of tobacco,
candy, etc.
Price based on seating or standing spaces, per space . . . $ 2. 62
Drive-in restaurants, including a soda fountain . . . 147.00
Sandwiches, wrapped or infra-red, sold from retail concession in bars,
convenience stores, gasoline service stations or other similar
businesses where sales of food is not the primary line of endeavor . . .
63.00
Retail merchant (RM) :
(Provided license shall permit but one location) . Merchant, when average
value of stock in goods carried as follows:
Up to $50,000.00 . . . $105.00
$50,000.00 to $100,000.00 . . . 210.00
$100, 000.00 to $200, 000.00 . . . 546.00
Stock over $200,000.00 . . . 682.50
Where retail merchant also carries on repair work, additional license is
required for this work; see category, "repair shop."
Service from vehicle (SV) :
Each vehicle . . . $105.00
Includes any business using vehicles to perform services in homes and
business houses and not otherwise specifically classified in the license
schedule. Such vehicles shall require separate licenses.
Examples:
Auto glass installation
Bakery, retail route
Concrete pumping
Dairy, retail route
Diaper service
Knife, scissors and tool sharpener
Linen, towel and uniform rental service
Lunches or wrapped sandwiches
Moving van
Mobile appliance repair
Mobile electronics repair
Mobile marine mechanic
Mobile auto mechanic
Parking lot sweeping
Playground equipment installer
Polyurethane foam spray
Scrap gatherer
Other similar mobile services
Services (SA) :
Personal Class A . . . $ 42.00
Each individual engaged in any business, as owner, whereby services are
performed for the public in return for a consideration, and where no
part of such business consists of sale of merchandise or other tangible
property and where the individual does not work for an agency or company
and where no "formal" training is necessary to perform such services
(nonprofessional category) .
Examples:
Bookkeeper
Boot and shoe repair
Domestic service (butler, maid, cook, au pair, nanny, chauffeur, child
sitter, housekeeper, companion, etc. )
Income tax preparer
Locksmith, repair service only
Music teacher
Stenographer
Secretarial service
Tailor
Other similar personal class A services
Services (SB) :
Personal, Class B . . . $105.00
Each individual engaged in any business, as an owner, agent or company
representative, whereby services are performed for the public in return
for a consideration and where no part of such business consists of the
sale of merchandise or other tangible property and where the individual
works for an agency or company and where training may be necessary to
perform such services and where certification and/or registration may be
required (may include both professional and nonprofessional categories) .
Examples:
Addressing/mailing/printing service (includes blueprinting, maps and
plats)
Aerial photo service
Animal grooming service
Answering service (telephone)
Automobile detailing service
Baby-sitting agency/service
Barber shop, including one manicurist
Beauty/hairdressing salon, includes manicuring service
Bookkeeping and/or income tax service
Caterer shop
Collection agency/bureau
Dance studio/teacher
Detective agency
Display room, no stock for sale carried on floor
Dog Trainer/obedience School
Electrolysis service
Film developing/photo finishing/picture enlarging
Fire extinguisher service
Home inspection service
Import-export agency (no merchandise sold)
Inspection service, commercial and public buildings
Microfilming
Music studio, teaching and/or recording
Old coin/stamp dealer
Rental service establishments (except vehicles)
Tanning service
Window cleaning and/or janitor service
Other personal services
Services (SC) :
Professional, Class C . . . $147.00
Individuals, agencies or companies engaged in any business and/or
profession, whereby services are performed for the public in return for
a consideration and where no part of such business or profession
consists of the sale of merchandise or other tangible property and where
training, certification and/or registration is normally required to
perform such services (professional category) .
Examples:
Accountant, C.P.A. , each
Appraisers, each (including real property, personal or intangible,
diamonds, jewels, motor vehicles, boats, etc. )
Architect/landscape architect, each
Artist, professional/commercial, each
Attorney-at-law, each
Auditor, each
Bondsman, providing bond or surety for another
Building estimator
Business office (includes contractors, subcontractors, etc. )
Chiropractor, each
College or university, private
Consultant, management, financial analyst, feasibility analysis, etc. ,
each
Dentist, oral surgeon, periodontist, each
Dramatic school/theater training
Engineer, each (civil, computer, consulting, electrical, mechanical,
metallurgical, structural, etc. )
Homeopathic or drugless physician, each
Interior decorator/designer, each
Modeling school or booking agency
Motor vehicle school
Optometrist, optician, each (no lens grinding)
Osteopath
Physician or surgeon
Podiatrist
Property management/land development
Psychiatrist
Psychologist
Public relations counsel, each firm
Record searchers, each firm
Riding Academy/riding School
School of instruction, not specifically identified elsewhere
Schools, private, not specifically identified elsewhere
Surveyor
Taxidermist
Travel agency
Veterinary surgeon or veterinarian, each
Other professional license, where not specifically named herein
Services (SD) :
Specialized, Class D . . . $210.00
Individuals, agencies or companies engaged in any business and/or
profession, whereby services are performed for the public in return for
a consideration and where the sale of merchandise, a product or other
tangible property may occur, and/or where certification or registration
may be required to perform such services (nonprofessional category) .
Examples:
Abstract company (if company furnishes title insurance, additional title
insurance license is required)
Advertising agency (extra license for solicitation)
Ambulance service
Animal hospitals (not required if accessory use to licensed
veterinarian)
Athletic club
Auctioneer agency, auctioneers
Boats, ferries and sight-seeing coaches
Bottled gas dealer/service
Bottled water dealer/service
Commercial freight and passenger agency
Conservatory
Credit bureau (credit information on individuals)
Decorators, bunting, flags, pennants
Employment agencies (except State and Federal)
Gymnasium
Hospitals, private or for profit, includes life care facilities and
adult congregate living facilities
Investment securities; consultant service (no securities bought or sold)
Kennels, animal
Laboratory; dental, chemical, X-ray, optical, medical, etc.
Optician, dispensing and filling prescription and grinding for licensed
doctors
Water softener service
Other specialized Class D services
Services (SE) :
Specialized, Class E
Agencies, companies, entities, facilities or firms engaged in any
business, service or profession whereby services are performed and/or
merchandise, products, property or commodities, either tangible or
intangible, are bought and/or sold and where certification or
registration may be required to perform such services or to buy and sell
such merchandise, products, property or commodities. (may include both
professional and nonprofessional categories. )
Auctions, (jewelry, glassware, leather, food, china and art objects) per
day . . . $210.00
Automobiles for hire, taxi, etc.
Each vehicle . . . 105.00
Each place of business . . . 147.00
Marina, dockage per slip . . . 2. 62
Boat yard, covers boat or yacht repair, boat overhauling or boat
building . . . 220.50
In addition, where boats are stored, per storage space . . . 7.87
Bond brokers or dealers in state, county and municipal bonds and
debentures of private corporations. Also covers consultant and fiscal
advisory service . . . 472.50
Brokers in options and futures (stocks and commodities) stipulated
privilege of buying or selling a stated property or security . . .
315.00
Brokers, mortgage or loan, advertising, making or negotiating for loans
between companies and individuals, but not actually lending the money .
. . 210.00
Cable communications company (television) . . . 491.40
Dry cleaning and pressing . . . 210.00
Where cleaning and pressing or dyeing is done on premises, no charge for
vehicles when owned by plant and operators are on payroll; otherwise
vehicles are extra. Fur storage, extra. Does not permit laundry without
extra license.
Discount corporations, where paper is bought on refrigerators, cars,
stoves, washing machines, etc. and does not cover personal or small
loans where interest is charged . . . 353.85
Electric light or power companies . . . 820.05
Electro-magnetic waves, produced or generated for purpose of
broadcasting by radio . . . 491.40
Express delivery companies . . . 210.00
Firearm sales (where connected or not connected with other business.
This classification does not cover fireworks. ) . . . 210.00
Garbage or trash collection . . . 590. 10
Gas companies, illuminating and cooking . . . 820.05
Gasoline (bulk) , naphtha or kerosene, lubricating oils (wholesale) . . .
472.50
In addition, each truck . . . 65.10
Hotel, motel, boarding houses, lodging and apartments containing 3 to 5
bedrooms:
Base price . . . 21.00
Over 5 bedrooms, per bedroom, plus above base price . . . 2.62
Does not include dining rooms or other eating facilities operated in
connection with establishment above for which a separate restaurant
license shall be required. Additional license required for newsstand,
tobaccos, packaged candies or other merchandise.
Laundries, steam, electrical or hand, based on number of employees:
1 to 2 persons . . . 63.00
3 to 4 persons . . . 105.00
5 to 6 persons . . . 168.00
7 to 10 persons . . . 236.25
11 to 20 persons . . . 295.05
More than 20 persons . . . 472.50
Loans and mortgages, advertising for or making and actually loaning
money at interest (Does not cover discount companies. ) . . . 353.85
Loan companies (Small or personal, for short term at interest, licensed
by state as small loan business. Does not cover discount corps. ) . . .
353.85
Pay parking lots, based on number of parking spaces:
1 to 25 cars . . . 42.00
26 to 50 cars . . . 63.00
51 to 100 cars . . . 126.00
101 or more cars . . . 210.00
Patrol agency and merchant police, including business or service of
opening and closing homes, and watch service therefore:
One patrol or agent . . . 147.00
Each additional patrol or agent . . . 26.25
Public Water companies . . . 820.05
Telegraph company . . . 573.30
Telephone company . . . 210.00
Trading stamp or coupon redemption or display room . . . 472.50
Trade inducement company (redemption store extra) . . . 590.10
Plus each outlet serviced by trade inducement company . . . 26.25
Undertaker or funeral parlor . . . 315.00
Plus hearse service, connected or not; state embalmers certificate
required.
Yacht broker . . . 362.25
Services (SF) :
Specialized, Class F . . . $353.85
Corporations or entities engaged in financial services, such as, loans,
mortgages, checking accounts, savings accounts, safety deposit boxes,
etc. , and who are chartered by the State of Florida as a bank,
commercial bank, or a savings and loan association (specialized
services) .
Examples:
Banks
Savings and loan associations
Services (SG) :
Specialized, Class G . . . $315.00
Companies, corporations or firms engaged in limited manufacturing and
the storage and sales of bulk products such as construction materials.
Examples:
Concrete mixing plants (batch plant) , includes sale of materials, etc.
Solicitors (SP) :
Each solicitor, per year . . . $472.50
Each solicitor, per month . . . 210.00
Examples:
Catalogue and/or sample solicitor
Lecturer and/or instructor w/muds. for sale
Mail order salesman
Reducing machine salesman
Sewing machines or vacuum machine salesman
Telephone solicitation
NOTE: Bible canvassing and soliciting, house-to-house, restricted solely
to Holy Bibles, shall be exempt from occupational licenses.
Subscription agents:
Temporarily engaged in taking orders for magazines, encyclopedias,
books, etc., to be delivered at later date.
Each person, 10 days or less . . . $ 42.00
Each person, 10 to 30 days . . . 126.00
Section 2. SEVERABILITY
If any court or competent jurisdiction shall hold any word,
part, section, paragraph or provision hereof to be unlawful or
unconstitutional, such ruling or finding shall not affect the remaining
portions of this Ordinance, which shall remain in full force and effect.
SECTION 3. REPEAL OF CONFLICTING ORDINANCES
All Ordinances or parts of ordinances in conflict herewith shall
be and the same are hereby repealed.
SECTION 4. CODIFICATION
This ordinance shall be codified and made a part of the official
Code of Ordinances of the Village of Tequesta, Florida.
SECTION 5. EFFECTIVE DATE
This Ordinance shall become take effect upon passage and adoption,
as provided by law.
PASSED AND ADOPTED in a regular, adjourned session assembled on
first reading this 10th day of August, 2000 and on second and final
reading this 14th day of September, 2000.
VILLAGE OF TEQUESTA, FLORIDA
Mayor
ATTEST:
Clerk