Business. Occupation. Tax $ Page 1

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1 Business s Tax Classifications & Fees Classifications subject to tax; amount of tax. [Amended by Ord. No ; by Ord. No ; by Ord. No ] A. Unless specifically exempted from taxation for occupational licenses by the provisions of the Florida Statutes, the following classifications are subject to an occupational license tax as set forth below: Occupation Advertising Agents Tax $ Ambulance service Amusements Coin operated machiness Arcades Plus, each machine (up to $600) Page 1

2 Auction house/shop Auctioneers Daily Automated tellers Automobile detailing/car wash Barbershops or beauty salons 1 chair Each additional chair Tanning beds, per bed Nails, per chair Electrolysis, per chair Bakeries (wholesale or retail) Plus, each service vehiclee Page 2

3 Bar/lounges, independent 0 to 15 seats to 25 seats 26 to 50 seats Over 50 seats Bonding agents Bottling companies Brokers: securities Brokers for materials, jobbers or manufacturer's representatives Caterers Page 3

4 Check cashing facility Clairvoyants and psychics Cleaning services Coin operated devices Page 4

5 Per machine Collection agencies Contractors and subcontractors (no license shall be issued until a state certification or competency card is procured) Commercial institutions (including banks, trust companies, savings and loan associations and other commercial or lending institutions, but excluding mortgage companies) Credit agencies Eating establishments (restaurants, cafes, snack bars, etc., including those operated in conjunction with another line of business; no license shall bee issued until a license is procured from the Division of Hotels and Restaurants of the Florida Department off Business Regulation or the Department of Agriculture and Consumer Services) 0 to 15 seats to 25 seats 26 to 50 seats Over 50 seats Page 5

6 Plus, each drive through window Plus, bar/lounge Drive in restaurants Delivery per driver Employment agencies Estate sales Daily Exhibition facility (mall, etc..) Flea market Plus, each booth Fruit and vegetable sales, retail and wholesale not grown by retailer Fuel dealers and distributors (including natural gas, bottled gas and oil) Page 6

7 Funeral homes/directors Garden and landscaping services (including nurseries, treee service, landscaping and lawn maintenance) Gasoline filling stations Plus, per pumping stationn Garbage collection and waste removal Golf Page 7

8 Course Driving range Harvesting of agricultural products Health spas/health studio/athletic clubs (No license shall be issued until a current license, registration or letter of exemption is procured from the Department of Agriculture and Consumer Services) Insurance agent Insurance office/insurance company Interior design Page 8

9 Itinerant merchants Kennels (keeping 4 or more dogs) Laundries and dry cleanerss Plus, per coin operated machine 2.08 Locksmiths/ /keysmiths Lodging establishments (no license issued until a license is procured from the Division of Hotels Page 9

10 and Restaurants of the Florida Department of Business Regulation) Fewer than 5 rooms or rental spaces 5 to 25 rooms or rental spaces Over 25 rooms or rental spaces Manufacturers Massage therapist Merchants First $2,0000 of inventoryy Each $1,000 of inventory or fraction thereof above $2, Mail order sales Mortgage company 1 broker (or owner) Page 10

11 16 to 50 employees Additional brokers/agents 1 employee 16 to 50 employees Moving and hauling Nails Salon Plus, each additional chair Page 11

12 Newspaper publication Nursing home/adult congregate living facility (no license issued until a license is procured from the Florida Department of Health and Rehabilitative Services) 10 rooms or fewer $ Per each room over Packing, processing and canning agricultural products, meats and fowl Parking facility Plus, per space 1.04 Page 12

13 Pawnbroker Peddler Pest control services (no license issued until a license is procured from the Florida Department of Agriculture and Consumer Services) Photographer studio Printer $ Page 13

14 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) Pumping and dredging Railroad companies Page 14

15 Real estatee rental, including living units, office space and storage space Plus each rental unit 7.29 Real estate sales 1 broker (or owner) 16 to 50 employees Sales representative/agents 1 employee 16 to 50 employees Rental agencies (goods and equipment) Rental automobiles Repair shop (not otherwise subjectt to tax) Schools, including nurseries, child care facilities, colleges and other educational or training institutions (no license issued until a current license is procured from the appropriate Page 15

16 regulating state agency) Service and repair shops 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 off any kind, whether such tents or temporary structures are covered or uncovered (no licensee issued for traveling shows until approved by the City Commission and proof of insurance with minimum coverage of $100,000 is procured) Sign companies Page 16

17 Studios (recording, filming, processing, testing, sound or film) Tailor Tanning salon Plus, each additional bedd Telegraph companies Telephone solicitation/telemarketing (No license shall be issued until a current license or registration is procured from the Department of Agriculture and Consumer Services or a current affidavit of exemption is provided.) Telephone answering service Page 17

18 Theaters 1 to 50 seats Per seat over Drive in Plus, per speaker/space 1.04 Ticket sales Travel agent (No license shall be issued until a current registration or letter or exemption is procured from the Department of Agriculture and Consumer Services) 1 employee (or owner) 16 to 50 employees Page 18

19 Independent agent 1 employee (or owner) 16 to 50 employees Utilities Cable television companies Electric power companiess Telephonee companies Water/sewage treatment facility Unclassified (all businesses, occupations or professions not otherwisee classified herein) Page 19

20 Vehicle sales and service (including automobiles, boats, mobile homess and motorcycles) Vending machines Per machine Warehouse storage 0 to 2,000 square feet Each additional 1,000 squaree feet 7.29 Well driller Page 20