HomeMy WebLinkAboutOrdinance_614-06/07_06/14/2007ORDINANCE NO. 614-06/07
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, PALM BEACH COUNTY,
FLORIDA, AMENDING CHAPTER 70, TAXATION, BY
REPEALING ARTICLE II, OCCUPATIONAL LICENSE TAX,
IN ITS ENTIRETY AND READOPTING AN UPDATED NEW
ARTICLE II WITH A NEW TITLE "LOCAL BUSINESS TAX"
IN ORDER TO COMPLY WITH RECENTLY ENACTED
STATE LEGISLATION; PROVIDING FOR SEVERABILITY;
PROVIDING FOR REPEAL OF ORDINANCES IN CONFLICT;
PROVIDING FOR CODIFICATION; PROVIDING AN
EFFECTIVE DATE.
WHEREAS, local governments have a bona fide interest in protecting their residents
from consumer fraud;
WHEREAS, some unscrupulous persons present a local occupational license to
consumers as proof of competency to perform various repairs and services and local consumers
are victimized by these representations;
WHEREAS, the Florida Legislature recently amended Chapter 205 of the Florida
Statutes, changing the term "local occupational license tax" to "local business tax" to eliminate
some fraudulent misrepresentations, which amendment became effective on January 1, 2007;
WHEREAS, due to this recent change in state law, the Village Council of the Village of
Tequesta desires to update the entire Occupational License Tax Chapter of its Code of
Ordinances in order to be in accordance with the state law;
WHEREAS, the Village Council of the Village of Tequesta believes this revision to be in
the best interests of the health, safety and welfare of the citizens of the Village of Tequesta;
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS:
Section 1. The entire Chapter 70, Article II, Occupational License Tax, of the Code
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Sec. 70-34. Supporting affidavits required.
Whenever the amount of tax for the receipt applied for depends upon the amount of stock in
trade (inventory) carried by the applicant or the number of rooms in a hotel or the number of
units in a rental apartment complex, or the number of seats in a restaurant and/or lounge, or the
number of employees, or on any other facts not within the personal knowledge of the village
official responsible for the issuance of local business tax receipts, no receipt shall be issued until
the applicant has made and filed with the village an affidavit, duly authenticated, setting forth the
amount of stock in trade (inventory), the number of hotel rooms, the number of rental apartment
units, the number of restaurant and/or lounge seats, the number of employees, or other facts on
which the amount of such business tax depends.
Sec. 70-35. Transfer of business tax receipt.
(a) All business tax receipts may be transferred to a new owner when there is a bona fide sale of
the business upon payment of a transfer fee as set by resolution of the village council and on file
in the village clerk's office, presentation of the original receipt, evidence of the sale and approval
of the application. No such transferred business tax receipt shall be valid for any longer time or
any other place than that for which it was originally issued.
(b) Upon written request, approval of the application, and presentation of the original business
tax receipt, any receipt may be transferred from one location to another location within the
village upon payment of a transfer fee as set by resolution of the village council and on file in the
village clerk's office.
Sec. 70-36. Transacting business not covered by business tax receipt; receipts
issued upon false information.
No business tax receipt issued under the provisions of this article shall protect any person from
prosecution for transacting any business, trade, or profession not covered by such receipt, or
shall protect any merchant doing business with a greater stock in trade (inventory), or any hotel
owner having a greater number of rooms, or any rental apartment owner having a greater number
of units, or any restaurant or lounge owner having a greater number of seats, or any business
having a greater number of employees, than is covered by such receipt. Any business tax receipt
issued upon any false statement made under oath shall be considered as void ab initio and shall
not protect the holder thereof from prosecution for transacting business, trade or profession
without a receipt.
Sec. 70-37. Exemptions for motor vehicles.
Vehicles used by any person receipted under this article for the sale and delivery of tangible
personal property at either wholesale or retail from his place of business on which a business tax
is paid shall not be construed to be separate places of business, and no business tax shall be
levied on such vehicles or the operators thereof as salespersons or otherwise by the village.
Sec. 70-38. Exemptions for certain farm, aquacultural, grove, horticultural,
floricultural, tropical piscicultural, and tropical fish farm products.
(a) No business tax receipt shall be required of any natural person for the privilege of engaging
in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, or
tropical fish farm products, or products manufactured therefrom, except intoxicating liquors,
wine, or beer, when such products were grown or produced by such natural person in the state.
(b) A wholesale farmers' produce market shall have the right to pay a tax of not more than
$200.00 for a business tax 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 local business tax receipts to so engage.
Sec. 70-39. Exemption for certain disabled persons, the aged, and widows with
minor dependents.
(a) All disabled persons physically incapable of manual labor, widows with minor dependents,
and persons 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 $1,000.00, shall be allowed to engage in any business or
occupation without being required to pay for a business tax receipt. The exemption provided by
this section shall be allowed only upon the certificate of the county physician, or other 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 over 65 years of age, proof of the right to the exemption shall be made.
Any person entitled to the exemption provided by this section shall, upon application and
furnishing of the necessary proof, be issued a business tax 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 under this section or any other law shall any person, veteran or otherwise, be
allowed any exemption whatsoever from the payment of any amount required by law for the
issuance of a license to sell intoxicating liquors or malt and vinous beverages.
Sec. 70-40. Exemption for disabled veterans and their unremarried spouses.
(a) Any bona fide, permanent resident elector of the state who served as an officer or enlisted
person during any of the periods specified in F.S. § 1.01(14) 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
conflicts, crises, etc., who was honorably discharged from the service of the United States, and
who at the time of his application for a business tax receipt as mentioned in this section shall be
disabled from performing manual labor, shall, upon sufficient identification, proof of being a
permanent resident elector in the state, and production of an honorable discharge from the
service of the United States:
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(1) Be granted a business tax receipt to engage in any business or occupation which may
be carried on mainly through the personal efforts of the receipt holder as a means of
livelihood and for which the business tax does not exceed the sum of $50.00 for each
without payment of any business tax otherwise provided for by law; or
(2) Be entitled to an exemption to the extent of $50.00 on any business tax receipt to
engage in any business or occupation which may be carried on mainly through the
personal efforts of the receipt holder as a means of livelihood when the business tax for
such business or occupation shall be more than $50.00.
The exemption referred to in this subsection shall extend to and include the right of the 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 receipt holder and is being operated by him as a means of livelihood and that
the proper license for the operation of such motor vehicle for private use has been applied for
and attached to the motor vehicle and the proper fees therefor paid by the receipt holder.
(b) When any such person shall apply for a business tax receipt to conduct any business or
occupation for which the business tax shall exceed the sum of $50.00, the remainder of such
business tax in excess of $50.00 shall be paid in cash.
(c) The village shall issue to such persons as may be entitled under this section a business tax
receipt pursuant to the provisions of this section and subject to the conditions thereof. Such
business tax receipt when issued shall be marked across the face thereof "Veterans Exempt
Business Tax Receipt--Not Transferable." Before issuing the receipt, proof shall be duly made in
each case that the applicant is entitled under the conditions of this section to receive the
exemption provided for in this section. The proof may be made by establishing to the satisfaction
of the tax collecting authority by means of 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 often 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 veteran's service officer of the county in which applicant lives,
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 business tax receipt within
the meaning and intent of this section;
(4) A pension certificate issued to him by the United States by reason of such disability;
or
(5) Such other reasonable proof as may be required by the tax collecting authority to
establish the fact that such applicant is so disabled.
All business tax receipts issued under this section shall be in the same general form as other
village licenses and receipts and shall expire at the same time as such other licenses and receipts
are fixed by law to expire.
(d) All business tax receipts obtained under the provisions of this section by the commission of
fraud upon the village shall be deemed null and void. Any person who has fraudulently obtained
any such receipt, or who has fraudulently received any transfer of a receipt issued to another, and
has thereafter engaged in any business or occupation requiring a business tax receipt under color
thereof shall be subject to prosecution as for engaging in a business or occupation without having
the required receipt. Such receipt shall not be issued in any county other than the county wherein
the veteran is a bona fide resident citizen elector, unless such veteran applying therefore shall
produce to the tax collecting authority in such county a certificate of the tax collector of his
home county to the effect that no exemption from business tax receipt has been granted to such
veteran in his home county under the authority of this section.
(e) In no event, under this section or any other law, shall any person, veteran or otherwise, be
allowed any exemption whatsoever from the payment of any amount required by law for the
issuance of a license to sell intoxicating liquors or malt and vinous beverages.
(f) 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.
Sec. 70-41. Exemption for persons practicing religious tenets.
Nothing in this article shall be construed to require a business tax receipt for practicing the
religious tenets of any church.
Sec. 70-42. Proof of state license or registration.
(a) Any person applying for or renewing a local business tax 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 or
copy of such certificate, registration, or license, before such local business tax receipt may be
issued. Thereafter, only persons applying for the first time for a local business tax receipt must
exhibit such certification, registration, or license.
(b) The state department of business and professional regulation shall, by August 1 of each
year, supply to the village official who issues local business tax receipts a current list of
professions it regulates and information regarding those persons for whom local business tax
receipts should not be renewed due to the suspension, revocation, or inactivation of such person's
state license, certificate, or registration. The official who issues local business tax receipts shall
not renew such receipt unless such person can exhibit an active state certificate, registration, or
license.
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Sec.70-43. Engaging in business without valid receipt; renewal of receipt;
penalty for failure to obtain receipt or pay tax.
(a) It shall be unlawful for any person to engage in any trade, business, profession, or
occupation within the village without a business tax receipt or upon a receipt issued upon false
statements made by any person, or in their behalf. All receipts shall be sold by the village
beginning August 1 of each year and business taxes shall be due and payable on or before
September 30 of each year and receipts shall expire on September 30 of the succeeding year. If
September 30 falls on a weekend or holiday, the tax is due and payable on or before the first
working day following September 30.
(b) Business tax receipts not renewed by October 1 shall be considered delinquent and shall be
subject to a delinquency penalty of ten percent for the month of October plus an additional five
percent penalty for each subsequent month, or portion thereof, of delinquency until paid;
however, the total delinquency penalty may not exceed 25 percent of the business tax or fee for
the delinquent business, profession, or occupation.
(c) Any person who engages in or manages any business, profession, or occupation without first
obtaining a local business tax receipt, if required under this article, is subject to a penalty of 25
percent of the business tax fee, in addition to any other penalty provided by law or ordinance.
(d) Any person who engages in any business, occupation, or profession covered by this article
who does not pay the required business tax within 150 days after the initial notice of tax due, and
who does not obtain the required business tax receipt, is subject to civil actions and penalties,
including court costs, reasonable attorneys' fees, additional administrative costs incurred as a
result of collection efforts, and a penalty of up to $250.00.
Sec. 70-44. Persons subject to local business tax; evidence of liability for tax.
(a) The business taxes set forth in this article shall be levied as provided in section 70-31.
(b) The fact that any person represents himself as being engaged in any business, occupation or
profession for which a business tax receipt is required for the transaction of business or the
practice of such profession shall be evidence of the liability of such person to pay a business tax,
regardless of whether such person actually transacted any business or practices a profession. The
burden shall be on the person representing himself as being engaged in any business, occupation
or profession within the village for which a business tax receipt is required to rebut the
presumption that he is required to have a business tax receipt issued by the village. Displaying a
sign or advertisement indicating the conduct of a business or profession within the village in the
classified section of the telephone directory or city directory or other media shall be evidence
that such person is holding himself out to the public as being engaged in a business or profession
requiring a business tax receipt under this article.
(c) For the purpose of this section, any person shall be deemed to be in the business or engaging
in nonprofit enterprise, and thus subject to the requirements of this article, when he does one act
of:
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(1) Selling any goods or service.
(2) Soliciting business or offering goods or services for sale or for hire.
(d) The agents or other representatives of nonresidents who are doing business in this village
shall be personally responsible for the compliance of their principals and of the business they
represent with this article.
Sec. 70-45. Registration of persons without permanent place of business in
Village.
(a) Any person engaging in any business, occupation or profession within the village without a
permanent business location or branch office in the village, but holding a valid and currently
effective business tax receipt issued by the county or another incorporated municipality, shall be
issued a certificate of registration upon submitting a completed application for registration with
the village and upon the payment of a registration fee as set by resolution of the village council
and on file in the village clerk's office. This certificate of registration shall be valid for a period
of one year and shall be renewed annually during the months of August and September, with the
certificate of registration becoming delinquent on October 1 of each year.
(b) This section does not apply to construction industry contractors who are regulated by the
state department of business and professional regulation and/or the county construction industry
licensing board.
Sec. 70-46. Business Tax schedule.
(a) The business 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 provided in this section, whether
practicing solely or in partnership, or employed by another.
(b) The amount which shall be paid by the several firms, persons or associations engaging in or
managing businesses, professions or occupations for which a business tax receipt is required is
hereby fixed as follows:
AMUSEMENTS (OA):
Adult arcade amusement centers ... $2,500.00
Archery range, 1 to 5 lanes ... $200.00
Each additional lane ...25.00
Astrologer ...781.00
Billiard, pool or bagatelle tables:
1 to 5 tables ...200.00
Each additional table ...25.00
Bowling alleys, box ball or ten pins:
1 to 5 alleys ...200.00
Each additional alley ...25.00
Dancing, other than dancehalls, issued in connection with beer parlors and with other business,
not to exceed 15 couples ...100.00
Golf driving range or practice courses ...140.00
Golf, miniature course, each ...100.00
Golf club ...337.00
Hypnotist ...140.00
Moving picture show or theater, each location ...300.00
Skating rink, bicycle or motorbike rink ...200.00
Swimming pool ...200.00
Miscellaneous or general amusements (entertainment) ...200.00
Any person operating, for profit, any game, contest, exhibition, parade, amusement, or
recreation, dance, contrivance or facility not otherwise specifically provided for in this section.
COIN-OPERATED OR OTHER MACHINES (VM):
Every person selling, leasing, renting, distributing or placing for operation any of the following
machines:
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 ...337.00
Each machine ...31.00
Music playing machines:
Operator or distributor ...100.00
Each machine ...31.00
Merchandise vending machines (hereby described as automatic trade machines, where the only
incentive to operate the machine is to produce or receive merchandise of a reasonable value or
cost of operating the machine, such as gum, peanuts, candy, ice, coffee, tea, milk, and soft drinks
from a bottle or paper cup, except unadulterated Florida-produced citrus juice which might be
exempt under state statutes, and except other vending machines exempt under other state laws);
this 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):
Operator or distributor ...100.00
Each machine ...6.00
Weighing machines, penny, each ...2.50
Service vending machine, nonpublic ...2.50
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 furnishes 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 ...20.00
Each additional washer, dryer or cleaner ...7.50
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Soaps, starches, detergents, bleaches:
1 to 4 machines (coin-operated or not) ...40.00
Each additional machine ...6.00
CONTRACTORS (OL, non-countywide):
General, building, residential contractors ...225.00
Electrical contractors:
Rate includes master electrician and 5 employees ...200.00
Plumbing, mechanical, HARV contractors ...200.00
Sub-building contractors ...200.00
Specialty contractors (as identified and listed by the construction industry licensing board) .. .
200.00
CONSTRUCTION RELATED (CR) ...20.00
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) ...40.00
Examples:
Bobcat service.
Boom equipment operator.
Crane service.
Excavating.
Land clearing and grading.
Soil compaction.
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LAWN MAINTENANCE (PM) ...40.00
Examples:
Lawn maintenance.
Nursery-sod dealer/installer.
Trash removal.
Tree trimming.
Tree/lawn spraying.
Plant rental service.
RESIDENTIAL MAINTENANCE AND REPAIR (RR) ...30.00
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 ...60.00
3 or 4 persons ...100.00
5 or 6 persons ...160.00
7 to 10 persons ...225.00
11 to 20 persons ...281.00
More than 20 persons ...450.00
INSURANCE COMPANIES (IC) (all types of insurance):
Insurance agency or broker ...100.00
Insurance adjuster ...60.00
Insurance salesperson, each ...40.00
Insurance (Florida League of Cities) ...100.00
REAL ESTATE (RE):
Real estate agency or broker ...100.00
Real estate branch office ...60.00
Real estate salesperson, each ...40.00
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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 ...60.00
3 or 4 persons ...100.00
5 or 6 persons ...160.00
7 to 10 persons ...225.00
11 to 20 persons ...281.00
More than 20 persons ...450.00
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 in this section.
RESTAURANTS, LOUNGES, AND LUNCH OR BARBECUE STANDS (OR):
(Including soda fountains, cafes, cafeterias, dining rooms, tea rooms, boardinghouses 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 ...2.50
Drive-in restaurants, including a soda fountain ...140.00
Sandwiches, wrapped or infrared, sold from retail concession in bars, convenience stores,
gasoline service stations or other similar businesses where sale of food is not the primary line of
endeavor ...60.00
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RETAIL MERCHANT (RM):
(Provided license shall permit but one location.) Merchant, when average value of stock in goods
carried is as follows:
Up to $50,000.00...100.00
$50,000.00 to $100,000.00...200.00
$100,000.00 to $200,000.00...520.00
Stock over $200,000.00...650.00
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 ...100.00
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 ...40.00
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:
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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 ...100.00
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.
Babysitting agency/service.
Barbershop, 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.
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Rental service establishments (except vehicles).
Tanning service.
Window cleaning and/or janitor service.
Other personal services.
SERVICES (SC):
Professional, class C ...140.00
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, CPA, 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.
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Schools, private, not specifically identified elsewhere.
Surveyor.
Taxidermist.
Travel agency.
Veterinary surgeon or veterinarian, each.
Other professional license, where not specifically named in this section.
SERVICES (SD):
Specialized, class D ...200.00
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 sightseeing 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
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commodities. (May include both professional and nonprofessional categories.)
Auctions, (jewelry, glassware, leather, food, china and art objects) per day ...200.00
Automobiles for hire, taxi, etc.:
Each vehicle ...100.00
Each place of business ...140.00
Marina, dockage, per slip ...2.50
Boatyard, covers boat or yacht repair, boat overhauling or boatbuilding ...210.00
In addition, where boats are stored, per storage space ...7.50
Bond brokers or dealers in state, county and municipal bonds and debentures of private
corporations. Also covers consultant and fiscal advisory service ...450.00
Brokers in options and futures (stocks and commodities) stipulated privilege of buying or selling
a stated property or security ...300.00
Brokers, mortgage or loan, advertising, making or negotiating for loans between companies and
individuals, but not actually lending the money ...200.00
Cable communications company (television) ...468.00
Dry cleaning and pressing ...200.00
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 ...337.00
Electric light or power companies ...781.00
Electromagnetic waves, produced or generated for purpose of broadcasting by radio ...468.00
Express delivery companies ...200.00
Firearm sales (where connected or not connected with other business). (This classification does
not cover fireworks.) ...200.00
Garbage or trash collection ...562.00
Gas companies, illuminating and cooking ...781.00
Gasoline (bulk), naphtha or kerosene, lubricating oils (wholesale) ...450.00
In addition, each truck ...62.00
Hotel, motel, boardinghouses, lodging and apartments containing 3 to 5 bedrooms:
Base price ...20.00
Over 5 bedrooms, per bedroom, plus above base price ...2.50
Does not include dining rooms or other eating facilities operated in connection with such
establishment, 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 ...60.00
3 to 4 persons ...100.00
5 to 6 persons ...160.00
7 to 10 persons ...225.00
11 to 20 persons ...281.00
More than 20 persons ...450.00
Loans and mortgages, advertising for or making and actually loaning money at interest (does not
cover discount companies) ...337.00
Loan companies (small or personal, for short term at interest, licensed by state as small loan
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business). (Does not cover discount corporations.) ...337.00
Pay parking lots, based on number of parking spaces:
1 to 25 cars ...40.00
26 to 50 cars ...60.00
51 to 100 cars ...120.00
101 or more cars ...200.00
Patrol agency and merchant police, including business or service of opening and closing homes,
and watch service therefor:
One patrol or agent ...140.00
Each additional patrol or agent ...25.00
Public water companies ...781.00
Telegraph company ...546.00
Telephone company ...200.00
Trading stamp or coupon redemption or display room ...450.00
Trade inducement company (redemption store extra) ...562.00
Plus each outlet serviced by trade inducement company ...25.00
Undertaker or funeral parlor ...300.00
Plus hearse service, connected or not; state embalmers certificate required.
Yacht broker ...345.00
SERVICES (SF):
Specialized, class F ...337.00
Corporations or entities engaged in financial services, such as loans, mortgages, checking
accounts, savings accounts, safety deposit boxes, etc., and which are chartered by the state as a
bank, a commercial bank, or a savings and loan association (specialized services).
Examples:
Banks.
Savings and loan associations.
SERVICES (SG):
Specialized, class G ...300.00
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 ...450.00
Each solicitor, per month ...200.00
Examples:
Catalogue and/or sample solicitor.
Lecturer and/or instructor with merchandise for sale.
Mail order salesman.
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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 business tax.
Subscription agents:
Temporarily engaged in taking orders for magazines, encyclopedias, books, etc., to be delivered
at later date.
Each person, 10 days or less ...40.00
Each person, 10 to 30 days ...120.00"
Section 2. Severability.
If any court of competent jurisdiction holds 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 Ordinances in Conflict.
All ordinances or parts of ordinances in conflict herewith 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.
Section 5. Effective Date.
This Ordinance shall become effective immediately upon passage.
Upon First Reading this 11~' day of May 2007, the foregoing Ordinance was offered by Vice-
Mayor Watkins, who moved its adoption. The motion was seconded by Council Member
Amero, and upon being put to a vote, the vote was as follows:
FOR ADOPTION
AGAINST ADOPTION
Mayor Jim Humpage
Vice-Mayor Pat Watkins
Council Member Daniel Amero
Council Member Tom Paterno
Council Member Calvin Turnquest
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on Second Reading this 14t" day of June 2007, the foregoing Ordinance was offered by Vice-
Mayor Watkins, who moved its adoption. The motion was seconded by Council Member
Paterno, and upon being put to a vote, the vote was as follows:
FOR ADOPTION
AGAINST ADOPTION
Mayor Jim Humpage
Vice-Mayor Pat Watkins
Council Member Daniel Amero
Council Member Tom Paterno
Council Member Calvin Turnquest
The Mayor thereupon declared the Ordinance 614 duly passed and adopted this 14t" day of June
2007.
MAYOR OF T~Q.LTESTA
4
7 cyi ~ ~
Humpage
ATTEST:
~~~~ .
Lori McWilliams, CMC
Village Clerk
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