HomeMy WebLinkAboutOrdinance_24-13_09/12/2013 ORDINANCE NO. 24-13
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA, AMENDING CHAPTER 70. TAXATION. AT
ARTICLE II. LOCAL BUSINESS TAX BY CREATING AN ENTIRELY
NEW SEC. 70 -39 TO PROVIDE EXEMPTIONS FOR CERTAIN BROKER
ASSOCIATES AND SALES ASSOCIATES IN ACCORDANCE WITH
RECENT CHANGES TO STATE LAW, AND RE- NUMBERING
SUCCESSIVE SECTIONS IN THIS ARTICLE ACCORDINGLY; AND AT
ARTICLE IV. PUBLIC SERVICE TAX, DIVISION 3. LOCAL
COMMUNICATIONS SERVICES, SEC. 70 -151. TO UPDATE
REFERENCES TO CURRENT STATE LAW SECTIONS; PROVIDING
THAT EACH AND EVERY OTHER SECTION AND SUB- SECTION OF
CHAPTER 70. TAXATION. SHALL REMAIN IN FULL FORCE AND
EFFECT AS PREVIOUSLY ADOPTED; PROVIDING A CONFLICTS
CLAUSE, A SEVERABILITY CLAUSE AND AUTHORITY TO CODIFY;
PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES.
WHEREAS, the Village Council of the Village of Tequesta desires to amend the Village
Code of Ordinances at Chapter 70. Taxation, Article II. Local Business Tax, by creating an
entirely new Sec. 70 -39 to provide exemptions for certain broker associates and sales associates
in accordance with recent changes to state law, and further to provide updated state law
references throughout this chapter; and
WHEREAS, the Village Council of the Village of Tequesta believes it to be in the best
interests of the health, safety, and welfare of the citizens of the Village of Tequesta that the
Village amend its taxation ordinance as stated herein.
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS:
Section 1 : Chapter 70. Taxation. of the Code of Ordinances of the Village of
Tequesta is hereby amended at Article II. Local Business Tax by creating an entirely new Sec.
70 -39 to provide exemptions for certain broker associates and sales associates in accordance with
recent changes to state law, and re- numbering successive sections in this article accordingly; and
at Article IV. Public Service Tax, Division 3. Local Communications Services, Sec. 70 -151. to
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update references to current state law sections; providing that Chapter 70 shall hereafter read as
follows:
Chapter 70. TAXATION
ARTICLE I. IN GENERAL
Secs. 70- 1- 70 -30. Reserved.
Secs. 70- 1- 70 -30. Reserved.
ARTICLE II. LOCAL BUSINESS TAX
Sec. 70 -31. Local business tax levied.
Sec. 70 -32. Application for business tax receipt.
Sec. 70 -33. Term of business tax receipt, fee; posting of business tax receipt.
Sec. 70 -34. Supporting affidavits required.
Sec. 70 -35. Transfer of business tax receipt.
Sec. 70 -36. Transacting business not covered by business tax receipt; receipts issued upon
false information.
Sec. 70 -37. Exemptions for motor vehicles.
Sec. 70 -38. Exemptions for certain farm, Muacultural, grove, horticultural, floricultural,
tropical piscicultural, and tropical fish farm products.
Sec. 78 -39. Exemptions for broker associates and sales associates.
Sec. 70-40 34. Exemption for certain disabled persons, the aged and widows with minor
dependents.
Sec. 704149. Exemption for disabled veterans and their unremarried spouses.
Sec. 70 -42 41. for persons practicing religious tenets.
Sec. 70 -43 42. Proof of state license or registration.
Sec. 70 -44 43. Engaging in business without valid receipt, renewal of receipt; penalty for
failure to obtain receipt or pay tax.
Sec. 70 -45 44. Persons subject to local business tax; evidence of liability for tax.
Sec. 70-46 43. Registration of persons without permanent place of business in village.
Sec. 70 -47 46. Business tax schedule.
Secs. 70 -48 470 -70. Reserved.
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.
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(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
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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. 78 -39. Exemptions for broker associates and sales associates.
(a) An individual licensed and operating as a broker associate or sales associate
under chapter 475 is not required to apply for an exemption from, or to pay or
obtain a local business tax receipt under this chapter.
(b) An individual exempt under this section shall not be held liable by the village for
the failure of a principal or employer to apply for an exemption from the local
business tax, pay the local business tax, or obtain the local business tax receipt
otherwise required by this chapter. An individual exempt under this section shall
not be required by the village to apply for an exemption from the local business
tax, otherwise prove his or her exempt status, or pay any tax or fee related to the
local business tax under this chapter.
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(c) A principal or employer who is required to obtain a local business tax receipt
shall not be required by the village to provide personal or contact information for
individuals exempt under this section in order to obtain the local business tax
receipt under this chapter.
Sec. 7040. 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 -41. 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
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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
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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. 70-42. 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 -43. 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 -44. 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
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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 -45. 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. 7046. 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
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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 -47. 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:
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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.
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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 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
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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 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
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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
$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:
Bookkeeper.
13
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.
Rental service establishments (except vehicles).
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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.
Schools, private, not specifically identified elsewhere.
Surveyor.
Taxidermist.
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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 commodities. (May include
both professional and nonprofessional categories.)
Auctions, (jewelry, glassware, leather, food, china and art objects) per day
.....200.00
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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
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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).
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
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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
Secs. 70- 48- 70 -70. Reserved.
ARTICLE III. INSURANCE PREMIUM TAX
Sec. 70 -71. Casualty insurance.
Sec. 70 -72. Property insurance.
Secs. 70 -73 -70 -100. Reserved.
Sec. 70 -71. Casualty insurance.
(a) There is hereby assessed and imposed on every insurance company, corporation,
or other insurer now engaged in or carrying on or who shall hereafter engage in or
carry on the business of casualty insurance as shown by the records of the state
department of insurance, an excise or license tax amounting to 0.85 percent of the
gross amount of receipts of premiums from policy holders on all premiums
collected on casualty insurance policies within the corporate limits of the village.
In case of multiple peril policies with a single premium for both the property and
casualty coverages in such policies, 30 percent of such premium shall be used as
the basis for the 0.85 percent tax.
(b) All money from taxes imposed by this section is hereby appropriated to the police
officers retirement plan and trust account of the village, which shall be
administered in accordance with the applicable provisions of F.S. ch. 185.
(c) The tax assessed and imposed in this section shall be in addition to all other
license taxes now levied or hereafter levied by the village.
(d) The excise or license tax provided for in this section shall be payable and
collected in the manner provided for by F.S. ch. 185.
State law reference — Authority to levy, F.S. § 185.08.
Sec. 70 -72. Property insurance.
(a) There is hereby assessed and imposed on every insurance company, corporation,
or other insurer now engaged in or carrying on or who shall hereafter engage in or
carry on the business of property insurance as shown by the records of the state
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department of insurance, an excise or license tax amounting to 1.85 percent of the
gross amount of receipts of premiums from policy holders on all premiums
collected on property insurance policies covering property within the corporate
limits of the village. In case of multiple peril policies with a single premium for
both the property and casualty coverages in such policies, 70 percent of such
premium shall be used as the basis for the 1.85 percent tax.
(b) All money from taxes imposed by this section is hereby appropriated to the
firefighters retirement plan and trust account of the village, which shall be
administered in accordance with the applicable provisions of F.S. ch. 175.
(c) The tax assessed and imposed in this section shall be in addition to all other
license taxes now levied or hereafter levied by the village.
(d) The excise or license tax provided for in this section shall be payable and
collected in the manner provided for by F.S. ch. 175.
State law reference— Insurance premium tax authorized, F.S. § 175.101.
Secs. 70- 73--70 -100. Reserved.
ARTICLE IV. PUBLIC SERVICE TAX
DIVISION]. GENERALLY
Secs. 70- 101 -70 -120. Reserved.
Secs. 70- 101 -70 -120. Reserved.
DIVISION 2. ELECTRICITY, GAS AND WATER
Sec. 70 -121. Tax levied.
Sec. 70 -122. Duty of seller to collect and remit tax.
Sec. 70 -123. Records of sales.
Sec. 70 -124. Exem tip ons.
Sec. 70 -125. Alternate method of com.,putation.
Sec. 70 -126. Use of revenue.
Sec. 70 -127. Violations; ep nalty.
Secs. 70- 128 -70 -150. Reserved.
Sec. 70 -121. Tax levied.
There is hereby levied by the village on each and every sale, in the village, of
electricity, metered natural gas, liquefied petroleum gas either metered or bottled,
manufactured gas either metered or bottled, and water service a tax of nine percent of the
charge made by the seller thereof, which tax shall, in every case, be paid by the
purchaser, for the use of the village, to the seller of such electricity, metered natural gas,
liquefied petroleum gas either metered or bottled, manufactured gas either metered or
bottled, and water service, at the time of paying the charge therefor, to the seller thereof,
but not less often than monthly.
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Sec. 70 -122. Duty of seller to collect and remit tax.
(a) It shall be the duty of every seller of electricity, metered natural gas, liquefied
petroleum gas either metered or bottled, manufactured gas either metered or
bottled, and water service to collect from the purchaser, for the use of the village,
the tax levied by this division at the time of collecting the selling price charged
for each transaction, and to report and pay over, on or before the 15th day of each
calendar month, unto the treasury of the village, all such taxes levied and
collected during the preceding calendar month. It shall be unlawful for any seller
to collect the price of any sale of electricity, metered natural gas, liquefied
petroleum gas either metered or bottled, manufactured gas either metered or
bottled, or water service without, at the same time, collecting the tax levied by
this division in respect to such sale, unless such seller shall elect to assume and
pay such tax without collecting the tax from the purchaser. Any seller failing to
collect such tax at the time of collecting the price of any sale, where the seller has
not elected to assume and pay such tax, shall be liable to the village for the
amount of such tax in like manner as if the tax had been actually paid to the seller,
and the village director of finance shall cause to be brought all suits and actions
and take all proceedings in the name of the village as may be necessary for the
recovery of such tax; provided, however, that the seller shall not be liable for the
payment of such tax upon uncollected bills.
(b) If any purchaser shall fail, neglect or refuse to pay the seller the seller's charge
and the tax imposed by this division as required by this division, on account of the
sale for which such charge is made, or either, the seller shall have and is hereby
vested with the right, power and authority to immediately discontinue further
service to such purchaser until the tax and the seller's bill shall have been paid in
full.
Sec. 70 -123. Records of sales.
Each and every seller of electricity, metered natural gas, liquefied petroleum gas
either metered or bottled, manufactured gas either metered or bottled, and water service
shall keep complete records showing all sales in the village of such commodities or
service, which records shall show the price charged upon each sale, the date thereof and
the date of payment therefor, and such records shall be kept open for inspection by the
duly authorized agents of the village during business hours on all business days, and such
duly authorized agents of the village shall have the right, power and authority to make
such transcripts thereof during such times as they may desire.
Sec. 70 -124. Exemptions.
Purchases by the United States government, this state, and all counties, school
districts, and municipalities of the state, and by public bodies exempted by law or court
order, are exempt from the tax authorized by this division. Purchases by any recognized
church in this state for use exclusively for church purposes are exempt from this tax.
State law reference Similar provisions, F. S § 166.231(5).
21
Sec. 70 -125. Alternate method of computation.
In all cases where the seller of electricity, metered natural gas, liquefied
petroleum gas either metered or bottled, manufactured gas either metered or bottled, and
water service collects the price thereof at monthly periods, the tax levied by this division
may be computed on the aggregate amount of sales during such period; provided that the
amount of tax to be collected shall be the nearest whole cent to the amount computed.
Sec. 70 -126. Use of revenue.
All revenues received, collected and derived from the tames levied by this division
shall be deposited by the village in its general operating account for utilization for such
municipal purposes as are set forth in the annual budget estimate and appropriation
ordinance of the village.
Sec. 70 -127. Violations; penalty.
Any purchaser willfully failing or refusing to pay the tax imposed by this division
where the seller has not elected to assume and pay such tax, and any seller violating the
provisions of this division, or any officer, agent or employee of any seller violating the
provisions of this division, shall, upon conviction, be punished in accordance with section
1 -14
Secs. 70- 128-70 -150. Reserved.
DIVISION 3. LOCAL COMMUNICATIONS SERVICES
Sec. 70 -151. Tax levied.
Sec. 70 -152. Election not to require and collect permit fees.
Sec. 70 -151. Tax levied.
(a) The village hereby adopts a local communications services tax rate as provided in
Chapter 202 F.S..
(b) The village hereby increases its local communications services tax rate effective
October 1, 2002, as provided in F.S. § 202.19(2)(a), to the maximum tax rate of 5.1
percent for municipalities that choose not to levy permit fees.
Sec. 70 -152. Election not to require and collect permit fees.
(a) It is the intent of the village to make an election under F.S. § 337.401(3)(c)l,
regarding the village's decision on whether to require and collect permit fees from any
providers of communications services that use or occupy municipal roads or rights -
of -way for the provision of communications services.
(b) The village elects not to require and collect permit fees from any provider of
communications services that uses or occupies municipal roads or rights -of -way for
the provision of communications services. As provided in F.S. § 337.401(3)(c)l, this
election shall take effect October 1, 2001.
(c) Pursuant to F.S. § 337.401(3)(c)l.b, the village elects to increase its total rate for the
local communications services tax as computed under F.S. § 202.20(1) and (2) by an
amount of 0.12 percent, and this election shall take effect October 1, 2001.
22
(d) The village finance director is designated as the individual to receive checks and as
the confidential point of contact for all future transactions relating to the
Communications Services Tax Simplification Law.
Section 2: Each and every other section and subsection of Chapter 70. Taxation. shall
remain in full force and effect as previously enacted.
Section 3: All Ordinances or parts of Ordinances in conflict herewith be and the same
are hereby repealed.
Section 4 : Should any Section or provision of this Ordinance or any portion thereof,
any paragraph, sentence or word be declared by a Court of competent jurisdiction to be invalid,
such decision shall not affect the validity of the remainder of this Ordinance.
Section 5: Specific authority is hereby granted to codify this Ordinance.
Section 6 : This Ordinance shall become effective immediately upon passage.
23
Upon Second Reading this 12'' day of September 2013, the foregoing Ordinance was offered by
Council Member Paterno who moved its adoption. The motion was seconded by Vice -Mayor
Arena and upon being put to a vote, the vote was as follows:
For Adoption Against Adoption
Mayor Abby Brennan X
Vice -Mayor Vince Arena X
Council Member Steve Okun X
Council Member Tom Paterno X
Council Member Frank D'Ambra X
The Mayor thereupon declared the Ordinance duly passed and adopted this 12 day of
September 2013.
MAYOR OF TEQUESTA
Abigail rennan
ATTEST:
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GOJ
Lori McWilliams, MMC D i 9iOp'9 m :
Village Clerk m '. 99�� y
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1 111 111 1 1 1 11 100 0
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24