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HomeMy WebLinkAboutDocumentation_Regular_Tab 13_08/11/2011 VILLAGE OF TEQUESTA � ° AGENDA ITEM TRANSMITTAL FORM 1. VILLAGE COUNCIL MEETING: Meeting Date: Meeting Type: Regular Ordinance #: u cK "�_ -�� ��x'. 8/11/11 Consent Agenda: No Resolution #: C�!�cK "�-:,��- ±o e�'er te�t. Originating Department: Council / Community Development 2. AGENDA ITEM TITLE: (Wording form the SUBJECT line of your staff report) Council Discussion Regarding Retail Inventory Affidavit (as requested by Council during the July Council Meeting) 3. BUDGET / FINANCIAL IMPACT: Account #: � .. , - - Amount of this item :_ � -. °r '=xt. Current Budgeted Amount Available: Amount Remaining after item: Budget Transfer Required: � �_: �, Appropriate Fund Balance ;� ;�_: , t 4. EXECUTIVE SUMMARY OF MAJOR ISSUES: (This is a snap shot description of the agenda item) Council Discussion Regarding Retail Inventory Affidavit 5. APPROVALS: Dept. Head: Finance Director: ❑ Reviewed for Financial Sufficiency � No Financial Impact Attorney: (for legal sufficiency) Yes ❑ No ❑ Village Manager: � • SUBMIT FOR COUNCIL DISCUSSION: � • APPROVEITEM: ❑ • DENY ITEM: � Form amended 08/26/08 Memorandum To: Mayor, Vice Mayor and Village Council Michael Couzzo, Village Manager From: James M. Weinand, Dir. of Community Dev./Fire Chief Date: August 3, 2011 Subject: Discussion about the Retail Inventory Affidavit. At the July 14, 2011, Village Council meeting, Council Member Humpage asked that this item be placed upon the August 11, 2011, Village Council agenda for discussion. Attached is a copy of the Village Code of O�dinances, which sets forth the requirements for the local business tax. Also attached is Florida Statutes 205.0535, which outlines the process for rate structure revisions, if that's the Village Councils desire. The Village Code of Ordinances Sec. 70-34 requires supporting affidavits. "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." Retail Merchants are license on the 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 I will be happy to answer any questions you may have on this important matter. c:�users�1mcwi1liams�appda�a�local�microsoit�windows�lemporary internel files�conlent.outlook�541c9wkg�agenda ilem local business tax.doc Sec. 70-31. Local business tax levied. The village council hereby levies a local business tax for the privilege of engaging in or managing any business, profession, or occupation within the village. The local business tax is levied on: (1) Any person who maintains a permanent business location or branch office within the village, for the privilege of engaging in or managing any business within its jurisdiction. (2) Any person who maintains a permanent business location or branch office within the village, for the privilege of engaging in or managing any profession or occupation within its jurisdiction. (3) Any person who does not qualify under subsection (1) or subsection (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce, if the business tax is not prohibited by section 8, article I of the United States Constitution. Sec. 70-32. Application for business tax receipt. Before the village shall issue a business tax receipt for engaging in or carrying on any of the businesses, professions, or occupations specified and set forth in this article, it shall be the duty of the applicant to file an application with the village, in the form provided by the village. Sec. 70-33. Term of business tax receipt; partial fee; posting of business tax receipt. All business tax receipts shall expire on September 30 of each year. No business tax receipt shall be issued for more than one year. For each business tax receipt obtained between April 1 and September 30, one-half of the full year's tax for one year shall be paid except as otherwise provided for. For each business tax receipt obtained between January 1 and March 31, three-fourths of the full year's tax for one year shall be paid except as otherwise provided for. Upon payment of such tax, the village shall issue to the person paying it a business tax receipt signed by the individual designated by the village manager or, in his absence, the village manager, which receipt shall expire at the end of the period for which it is issued, as specified in this section. Every business tax receipt shall be kept posted in a conspicuous place in the place of business for which it was procured. 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 �sh 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 certi�cate 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 cfaimed 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: (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 of ten 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. 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: (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): Adutt 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 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. 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 jalousie 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 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 N 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 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 SSO,000.00 to $ioo,000.00 . . . zoo.00 Ssoo,000.00 to SZOO,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 senrice. 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: 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 inerchandise 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. 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 inerchandise 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. 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 inerchandise, 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/senrice. 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 ... 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 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). Exampfes: 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. 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 Florida Statutes 205.0535 Reclassification and rate structure revisions.— (1) By October 1, 2008, any municipality that has adopted by ordinance a local business tax after October 1, 1995, may by ordinance reclassify businesses, professions, and occupations and may establish new rate structures, if the conditions specified in subsections (2) and (3) are met. A person who is engaged in the business of providing local exchange telephone service or a pay telephone service in a municipality or in the unincorporated area of a county and who pays the business tax under the category designated for telephone companies or a pay telephone service provider certified pursuant to s. 364.3375 is deemed to have but one place of business or business location in each municipality or unincorporated area of a county. Pay telephone service providers may not be assessed a business tax on a per-instrument basis. (2) Before adopting a reclassification and revision ordinance, the municipality 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 community within the local government's jurisdiction. Each equity study commission shall recommend to the appropriate local government a dassification system and rate structure for business taxes. (3) (a) After the reclassification and rate structure revisions have been transmitted to and considered by the appropriate local governing body, it may adopt by majority vote a new business tax ordinance. Except that a minimum tax of up to $25 is permitted, the dassification may not increase the tax by more than the following: for receipts costing $150 or less, 200 percent; for receipts costing more than $150 but not more than $500, 100 percent; for receipts costing more than $5� but not more than $2,500, 75 percent; for receipts costing more than $2,500 but not more than $10,000, 50 percent; and for receipts costing more than $10,000, 10 percent; however, in no case may the tax on any receipt be increased more than $5,000. (b) The total annual revenue generated by the new rate structure for the fiscal year following the fiscal year during which the rate structure is adopted may not exceed: 1. For municipalities, the sum of the revenue base and 10 percent of that revenue base. The revenue base is the sum of the business tax revenue generated by receipts issued for the most recently completed local fiscal year or the amount of revenue that would have been generated from the authorized increases under s. 205.043(1)(b), whichever is greater, plus any revenue received from the county under s. 205.033(4). 2. For counties, the sum of the revenue base, 10 percent of that revenue base, and the amount of revenue distributed by the county to the municipalities under s. 205.033(4) during the most recently completed local fiscal year. The revenue base is the business tax revenue generated by receipts issued for the most recently completed local fiscal year or the amount of revenue that would have been generated from the authorized increases under s. 205.033(1)(b), whichever is greater, but may not indude any revenues distributed to municipalities under s. 205.033(4). (c) In addition to the revenue increases authorized by paragraph (b), revenue increases attributed to the increases in the number of receipts issued are authorized. (4) After the conditions specified in subsections (2) and (3) are met, municipalities and counties may, every other year thereafter, increase or decrease by ordinance the rates of business taxes by up to 5 percent. An increase, however, may not be enacted by less than a majority plus one vote of the governing body. Nothing in this chapter shall be construed to prohibit a municipality or county from decreasing or repealing any business tax authorized under this chapter. (5) A receipt may not be issued unless the federal employer identification number or social security number is obtained from the person to be taxed.