§ 18-51. Tax schedule  


Latest version.
  • The amount of occupational license tax levied and imposed upon every person who shall engage in or manage any business, profession, privilege or occupation within the town is fixed, graded, determined and imposed at the rate or amounts as follows:

    (1) Abstract/Title Company .....$ 150.00

    (2) Accountant/Bookkeeping/Tax Service (Other Than CPA) (see "Professionals")

    (3) Advertising Agents .....147.00

    a. Those renting space on any vehicle, including any boat, car, bus, truck.

    b. Those distributing any circulars, handbills, or other advertising.

    c. Those operating a sound truck for advertising.

    d. Agency.

    (4) Adult Entertainment:

    a. Adult bookstore .....500.00

    b. Massage establishment .....500.00

    c. Adult motion picture theaters:

    1. Having only adult motion picture booths, per each booth .....100.00

    2. Having only hall or auditorium, each seat or place .....3.50

    3. Having a combination of any of the foregoing, the license fee applicable to each under subsections 1., 2., 3. .....500.00

    d. Adult dancing establishment .....500.00

    e. Two or more licenses in any of the above categories, except massage establishment, to a single premises .....1,000.00

    (A $500.00 nonrefundable application fee is required.)

    (5) Agency Offices .....75.00

    (For those uses not specifically provided for in this article; includes: collection, detective, employment, talent and travel)

    (6) Agents, each .....300.00

    (7) Alarm Systems, Fire and Burglary .....75.00

    (8) Ambulance Service:

    a. Office only .....75.00

    b. Each vehicle .....25.00

    (9) Amusements/Entertainment:

    a. Arcade, game room:

    1. Each location .....50.00

    2. Each machine .....25.00

    b. Batting range, cage:

    1. Each location .....50.00

    2. Each machine .....25.00

    c. Car rides .....150.00

    d. Golf:

    1. Miniature .....150.00

    2. Driving range .....150.00

    3. Golf course/Par 3 .....300.00

    e. Hot air balloons .....75.00

    f. Paint ball .....75.00

    g. Rinks .....150.00

    h. Theaters:

    1. Indoor .....75.00

    (10) Amusements, Games, Recreational Devices, Contrivances or Facilities Not Otherwise Licensed, each .....120.00

    (11) Animal Services:

    a. Hospital .....150.00

    b. Boarding/*kennel .....75.00

    c. Grooming/supplies .....75.00

    (*as defined in the zoning code)

    (12) Appraisers:

    a. Real estate .....75.00

    b. Personal property .....75.00

    c. Others .....75.00

    (13) Architect (see "Professionals")

    (14) Artist .....50.00

    (15) Astrologers (see "Clairvoyants")

    (16) Attorneys (see "Lawyers")

    (17) Auctioneer:

    a. Resident, general merchandise .....100.00

    b. Transient, each per day (no proration) .....75.00

    (18) Bakeries (wholesale or retail) .....105.00

    Each service vehicle .....15.00

    (19) (See "Commercial Institutions")

    (20) Barbershops:

    a. First chair .....15.00

    b. Each additional chair .....3.75

    (21) Bars/Lounges (additional restaurant license required for food preparation):

    a. Occupancy of less than 50 .....100.00

    b. Occupancy of 50 to 100 .....150.00

    c. Occupancy over 100 .....300.00

    (22) Beauty Parlors, per operator .....15.00

    (23) Bed and Breakfast .....75.00

    (24) Boardinghouses (see "Hotels")

    (25) Bondsmen, each .....150.00

    (26) Bootblacks, per chair .....7.50

    (27) Bowling Alleys:

    a. First 5 alleys .....75.00

    b. Each additional alley .....20.00

    (28) Broker:

    a. Stocks and bonds .....75.00

    b. Mortgages and loans .....75.00

    c. Insurance .....75.00

    d. Merchandise .....75.00

    e. Produce, fruits and vegetables .....75.00

    f. Dealing in lumber and lumber products .....75.00

    g. Not otherwise specified .....75.00

    (29) Cable Television Companies (see "Utilities")

    (30) Car Wash:

    a. Location .....75.00

    b. Per stall .....25.00

    (31) Carnivals, shows of all kinds, including circuses, vaudeville, minstrels, theatrical, traveling shows, exhibitions or amusement/fireworks enterprises, carnivals, rodeos, theatrical games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements or any exhibitions giving performances under tents or temporary structures of any kind, whether such tents or temporary structures are covered or uncovered. (No license issued for traveling shows until approved by the town commission and proof of insurance with minimum coverage of $100,000 is procured), each engagement .....300.00

    a. For 1 day's performance, each concession .....150.00

    b. For more than 1 day's performance, each concession .....100.00

    c. Peddlers, hawkers or similar salesman connected with carnivals or similar traveling shows, per day .....100.00

    (32) Certified Public Accountants (see "Professionals")

    (33) Chiropractors, each individual (see "Professionals")

    (34) Citrus Vendors, each establishment operating a business of selling gift boxes either for local sales or shipment .....75.00

    (35) Civil Engineers, each individual (see "Professionals")

    (36) Clairvoyants, Including Fortunetellers, Palmists, Astrologers, Phrenologists, Character Readers, Spirit Mediums, Absent-Treatment Healers, Mental Healers, and Every Person Engaged in an Occupation of a Similar Nature, each individual .....400.00

    (37) Coin-Operated Devices, each device .....30.00

    (38) Commercial institutions (including banks, trust companies, savings and loan associations and other commercial or lending institutions, but excluding mortgage companies):

    a. Those lending
    $25,000.00 or less .....75.00

    b. Those lending over $25,000.00 to and including $50,000.00 .....150.00

    c. Those lending over $50,000.00 .....300.00

    (39) Contractor:

    a. General contractor .....75.00

    b. Building contractor .....75.00

    c. Residential contractor .....75.00

    d. Electrical, plumbing, mechanical/HVAC, demolition/house moving .....75.00

    e. Land clearing/excavation .....75.00

    f. Landscape .....75.00

    g. Carpentry, masonry, painting, sign, tile, roofing, irrigation, swimming pool .....75.00

    h. Subcontractor, those not mentioned .....75.00

    i. Each branch office of nonresidential contractor .....75.00

    (40) Computer Service/Sales .....75.00

    (41) Consultants .....75.00

    (42) Court Reporter .....75.00

    (43) Dance Halls, including entertainment such as variety programs. The license provided in this section shall be in addition to all other license required, provided all charitable entertainment is exempt:

    a. For 1 day's performance only, each .....225.00

    b. For more than 1 day's performance, each .....150.00

    (44) Dating/Escort Service .....300.00

    (45) Day Care/Nursery (HRS license required):

    a. Capacity 1—25 .....50.00

    b. Capacity 26—50 .....100.00

    c. Capacity 51—75 .....150.00

    d. Capacity 76 or more .....200.00

    (46) Dentists, each individual (see "Professionals")

    (47) Disc Jockey .....75.00

    (48) Drafting, Designing, Graphics .....75.00

    (49) Electric Light or Power Companies, each (see "Utilities")

    (50) Electrolysis Technician .....75.00

    (51) Electrotherapists, each individual (see "Professionals")

    (52) Employment Agencies, each (see "Agency")

    (53) Engineers (see "Professionals")

    (54) Environmental and Ecological Services .....300.00

    (55) Express Companies, Air and Railroad, each .....100.00

    (56) Flea Markets:

    a. Per each rental space, location .....300.00

    b. Additional, per space .....10.00

    (57) Funeral Directors, each .....72.00

    (58) Funeral Homes .....300.00

    (59) Gas Distributors:

    a. Natural, pipeline, manufact

    uring .....250.00

    b. Bottled, LPG .....50.00

    (60) Hair Replacement .....75.00

    (61) Health Care Equipment/Supplies Provider .....75.00

    (62) Health Care Facility/Emergency Clinic .....150.00

    (63) Health Spas/Gyms/Clubs:

    a. Up to 1,000 square feet .....150.00

    b. Up to 5,000 square feet .....300.00

    c. Over 5,000 square feet .....500.00

    (64) Hearing Aids and Assistive Device .....75.00

    (65) Hospitals/Nursing Homes/Sanitariums/Convalescent Homes:

    a. Under 10 rooms .....75.00

    b. 10—25 rooms .....150.00

    c. Over 25 rooms .....300.00

    (66) Hotels, having 10 or more persons, per room .....1.50

    (67) Hypnotist .....150.00

    (68) Ice:

    a. Manufacturer .....300.00

    b. Distributor .....300.00

    (69) Insurance Company:

    a. Regional office .....300.00

    b. District office .....150.00

    c. Resident agency office .....45.00

    d. Each insurance company doing business .....45.00

    e. Per salesman .....15.00

    (70) Interior Decorators/Designers .....75.00

    (71) Junk Dealers, each .....72.00

    (72) Laboratories:

    a. Research, development, testing .....75.00

    b. Equipment and supplies .....75.00

    (73) Laundries and Dry Cleaners .....75.00

    (74) Lawyers, each individual (see "Professionals")

    (75) Limousine Service (see "Motor Vehicles")

    (76) Linen Supplies (diaper, apron or towel) .....75.00

    (77) Liquidation Sales, each .....150.00

    (78) Locksmith .....75.00

    (79) Lodginghouses (see "Hotels")

    (80) Machine/Repair Shops (other than motor vehicles) .....75.00

    (81) Manufacturers/Fabricators/
    Assembly:

    a. 1—5 employees .....75.00

    b. 6—10 employees .....125.00

    c. 11—20 employees .....150.00

    d. 21—30 employees .....200.00

    e. Over 30 employees .....250.00

    (82) Merchants, Retail/Wholesale:

    a. 1—5 employees .....72.00

    b. 6—10 employees .....125.00

    c. 11—20 employees .....150.00

    d. 21—30 employees .....200.00

    e. Over 30 employees .....250.00

    (83) Mobile Home Parks/Campgrounds:

    a. Location .....75.00

    b. Additional, per space .....5.00

    (84) Monument Companies .....75.00

    (85) Motor Vehicles:

    a. New/used sales (all motor vehicles) .....72.00

    Each additional lot .....45.00

    b. New/used sales with repairs .....150.00

    c. Repair shops/garages, to include painting/body work, detailing .....150.00

    d. Wrecker service .....150.00

    e. Drive/shuttle service/auto delivery .....100.00

    f. For hire, including U-drive-its and limousine service:

    1. First unit .....200.00

    2. Each additional unit .....45.00

    g. Taxicabs, each vehicle .....30.00

    (86) Moving Companies .....75.00

    (87) Nail Technician .....75.00

    (88) Naturopaths, each individual .....72.00

    (89) Newspapers/Publishers .....150.00

    (90) Nurseries, Plants, Trees, Etc.:

    a. Less than 25 employees .....75.00

    b. 25 or more employees .....150.00

    (91) Nurses .....75.00

    (92) Oculists, each individual (see "Professionals")

    (93) Open-Air Sales (no proration/no garage):

    a. Holiday sales and others .....150.00

    b. Each 14 days or portion thereof .....100.00

    (94) Optometrists, each individual (see "Professionals")

    (95) Osteopaths, each individual (see "Professionals")

    (96) Pack and Ship Stores .....75.00

    (97) Paralegals .....75.00

    (98) Pawnbrokers, each .....300.00

    (99) Peddlers (see "Agents")

    (100) Pest Control .....75.00

    (101) Petroleum Products, Distributor or Wholesaler .....150.00

    (102) Photographers .....75.00

    (103) Physicians, each individual (see "Professionals")

    (104) Piano/Organ Movers .....75.00

    (105) Piano or Organ Tuners, each .....25.00

    (106) Pool or Billiard Halls, per table .....50.00

    (107) Printing/Copying/Blueprinting .....75.00

    (108) Processing Plants, each establishment (other than nonprofit cooperative association) engaged in packing or processing agricultural products .....150.00

    (109) Professionals (including architects, attorneys, accountants, health professionals, engineers, pharmacists and scientists) (No license issued until a license is procured from the Florida Department of Professional Regulations, if required, or other state agency regulating such professional), each .....75.00

    (110) Property Management, (apartment/condo/other rentals) .....75.00

    (111) Psychologist (see "Professionals")

    (112) Radio/TV Stations .....150.00

    (113) Railroad Companies, each company doing business within the town and receiving protection therefrom .....150.00

    (114) Recording Service (sound and video) .....75.00

    (115) Real Estate Agents, Brokers and Salesmen:

    a. Real estate broker .....75.00

    b. Salesman .....25.00

    (116) Rental Housing, Boardinghouse (1—5 units) .....75.00

    (117) Rental Housing, Boardinghouse (per unit over 5 units) .....50.00

    (118) Rental Service Stores .....75.00

    (119) Restaurants/Cafes/Deli/Snack Bar, etc. including those operated in conjunction with another line of business; no license shall be issued until a license is procured from the Division of Hotels and Restaurants of the Florida Department of Business Regulations:

    a. No seating .....75.00

    b. Seating/dining:

    1. Up to 50 accommodations .....100.00

    2. Over 50 accommodations .....200.00

    (120) Satellite Equipment and Systems .....75.00

    (121) Schools, Private/Instructional .....75.00

    (122) Security/Guard Services .....100.00

    (123) Septic Tanks, Systems and Cleaning .....75.00

    (124) Service Stations and Convenience Stores (7-11 types), with gas pumps .....300.00

    (125) Services, Personal/Business:

    a. Carpet cleaning/installation .....75.00

    b. Commercial and residential cleaning .....75.00

    c. Janitorial/maid service .....75.00

    d. Lawn maintenance/service .....75.00

    e. Pressure washing/cleaning .....75.00

    f. Secretarial services .....75.00

    g. Sewing/alterations .....75.00

    h. Tree surgeon/trimmer .....75.00

    i. Others not mentioned .....75.00

    (126) Shooting Galleries, each location .....75.00

    (127) Solicitors (see "Agents")

    (128) Storage/Warehouse/Public Storage:

    a. Location .....75.00

    b. Per each storage unit .....5.00

    (129) Surgeons, each individual (see "Professionals")

    (130) Surveyors, each individual .....72.00

    (131) Taxicabs (see "Motor Vehicles")

    (132) Taxidermists, each individual .....72.00

    (133) Telegraph Companies, each .....150.00

    (134) Telephone Companies, each (see "Utilities")

    (135) Therapists, Massage/Physical Rehabilitation (see "Professionals")

    (136) Transportation/Trucking/Freight Terminals:

    a. Up to 100 vehicles .....150.00

    b. Additional, per vehicle over 100 .....25.00

    (137) Unclassified, all persons engaging in any business, occupation or profession or avocation in which merchandise is sold or service rendered for compensation, not otherwise specifically provided for in this article, each .....75.00

    (138) Utilities:

    a. Cable television companies, each .....250.00

    b. Electric light or power companies, each .....250.00

    c. Telephone companies, each .....150.00

    (139) Vendors, each person vending produce, vegetables, fruit or merchandise of any kind from other than a fixed place of business .....150.00

    (140) Veterinarians, each individual .....72.00

    (141) Well Drillers, each .....100.00

(Ord. No. 95-23, § 6, 9-21-95; Ord. No. 2000-06, § 5, 4-11-00; Ord. No. 2004-05, § 1, 8-24-04)