|
Classification
|
All Fees
$190.30
except
as noted
|
|
Abstracting Company
|
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|
Land title, warranty or security company. Each individual conducting the business
of abstracting title, either in part or in whole, shall pay a license tax.
|
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Adult Entertainment
|
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Advertising
|
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|
Agencies, firms, associations, corporations or other persons distributing circulars,
pamphlets or other advertising matter, except local merchants and theaters advertising
in this way their own goods and merchandise, shall pay an annual license tax.
|
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Advertising
|
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|
Agencies engaged in the business of bill posting shall pay a license tax, per year.
|
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Advertising Office, Public Relations
|
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Alleys, Bowling, Boxball or Tenpins
|
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Each lane
|
30.82
|
|
Ambulance
|
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|
Separate from undertaking, each
|
107.66
|
|
Amusement Parlors or Concert Halls
|
|
|
Apartment
|
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|
Per room, excluding kitchen and bathrooms
|
7.74
|
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Art Gallery
|
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(1) Art Studio, workshop, classes
|
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(2) Artist, commercial (See Retail)
|
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(3) Artist material or supplies (See Merchants)
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Astrologists, Clairvoyants, Fortune Tellers, Palmists, Phrenologists, Spiritualists,
Numerologists and Mental Healers
|
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These activities and others of a similar nature, whether or not in connection with
another business charging fees, shall pay a license tax.
|
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Athletic Club, Gymnasium
/Fitness Center
|
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Auctioneers
|
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Auctions
|
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Auction, Real Estate
|
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Per day
|
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Automatic Amusement Machines, Games or Devices, Distributor
|
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Annual Fee
|
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Note: It is understood that this shall not be construed to license or permit operation
or display of gambling devices.
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Automatic Games and Devices
|
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or otherwise, marble games, such as throwing balls at figures and the like, which
are not elsewhere provided for in this Chapter.
|
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Each machine or apparatus
|
76.84
|
|
Automatic Trade Machines
|
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|
Where only incentive to operate same is to procure such as gum, nuts and the like
|
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Each machine
|
46.16
|
|
Distributor
|
182.26
|
|
Automatic Weighing Machines Distributor
|
|
|
Each machine
|
15.52
|
|
Automobile or Motor Vehicles, Trucks, Farm Tractors and Farm Implements, Motorcycles
|
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(1) Auto agency or dealer, in new or used cars, motor vehicles, motorcycles, trucks,
farm tractors and farm implements, with one principal place of business, not to exceed
one lot for display purposes, each agency, not to include repairs.
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(2) Each additional display lot.
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(3) Rental of vehicle not to exceed thirty (30) days as replacement for vehicles
undergoing repairs by agency.
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Automobile
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(1) Automatic car wash, not in connection with other business
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(2) Automobile association (See Insurance)
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(3) Driving school
|
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(4) Parking lots, commercial, each lot
|
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(5) Repair shop or garage, in connection with auto agency
|
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(6) Repair shop or garage not in connection with other business
|
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(7) Self-serve car wash, first unit
|
61.51
|
|
(8) U-Drive rentals
|
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(9) Upholstering, tops, seat covers and the like
|
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(10) Automobile used parts, dealers in, used for purposes other than junk
|
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(11) Wrecker service, towing
|
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(12) Auto detailing
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Automobile Service Station
|
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Washing and polishing, greasing, lubricating and like servicing of automobiles, selling
gasoline and oil, but not to include repair work and not to include the sale of merchandise
required to be licensed otherwise by ordinance under Merchants.
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Automobile Service Station
|
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Selling merchandise other than petroleum products used in greasing and lubricating,
shall pay the Merchants license on other merchandise in addition to the foregoing.
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Baby Sitter Service
|
95.36
|
|
Bakery
|
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Wholesale and retail, each store
|
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Ballrooms for Profit
|
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Banks (National and State chartered),
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Savings and Loan Associations
(per Section 5219 Revised Statutes 12 U.S.C. 548)
|
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Barber Shops
|
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Beach Equipment
|
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(Subject to bids to the Commission)
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Beauty Shops
|
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Bicycle Shop,
both retail and repair
|
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|
Billiard, Pool Tables
|
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|
Each table
|
76.84
|
|
Blueprinting Service
|
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Boat Agencies, New/Used
|
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Each lot, not to include repairs
|
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Boats for Hire
|
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Fishing, cruising or sightseeing (each boat)
|
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Boathouses
|
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|
Storage only
|
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Boat Marinas, Dockage, Yacht Basins
|
|
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Boat Repair
|
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Bondsman, Bail Bonds
|
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Book, Magazine Solicitors
|
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|
Per week
|
76.84
|
|
Per person
|
30.82
|
|
Bookkeeper/Accountant
, not C.P.A.
|
|
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Boot and Shoe Repair Shop
|
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Brokers
|
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Stockers, [Stocks,] bonds, mortgages, customs and others
|
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Building Inspector
|
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Burglar Alarm Company
|
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Bus Station
, intrastate business only
|
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Business College, Trade Schools
|
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Business Office
|
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Butcher Shop
|
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Call Center
|
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Carpet and Rug Cleaning
|
|
|
Caterers
|
|
|
Fixed base or mobile, each truck
|
76.84
|
|
Ceramic Studio
|
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Chemical Companies
|
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Christmas Tree Sales
|
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Season only, each lot
|
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Citrus Fruits and Vegetable Retail
(See Merchants)
|
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Claim and Collecting Agencies
|
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Cleaning, Pressing, Dyeing
(See Laundries)
|
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Clothing
|
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Secondhand dealers
|
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Computer Service
|
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Concrete Products
(See Manufacturer)
|
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Contractors
|
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|
(1) General
|
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|
(2) Engineering contractor (includes bridge, bulkheading, drainage, excavating, sewer
construction, dredging, irrigation systems, pile driving, seawalls, sidewalk, street
grading and paving and similar contract work
|
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(3) Structural and reinforced iron and steel
|
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(4) Subcontractors and others as listed:
|
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Concrete, stone, brick
|
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Electrical
|
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Heating and ventilating
|
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House movers
|
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Masons
|
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Plasterers
|
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Roofing
|
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Sheet metal and tinsmith
|
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Septic tank
|
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Tile Well drilling
|
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Floor sanding and finishing
|
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Lathers
|
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Plumbers
|
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(5) Any person who shall accept orders to be engaged in the business of accepting
orders or constructs on cost plus, fixed fee, stated sum, percentage basis or any
combination thereof, or for compensation other than wages for doing work on or in
any building or structure requiring the use of paint, stone, brick, mortar, cement,
wood, structural steel or iron, sheet iron, metallic piping, tin, lead or any other
building material; or to do any paving or curbing on sidewalks or streets, on public
or private property, using asphalt, brick, stone, cement or wood or any combination;
or to excavate for foundations or any other purpose, or to construct sewers, septic
tanks, docks, drive piling, construct bridges, construct seawalls and bulkheads of
any and all description; and who is engaged in the business of building, remodeling,
repairing, razing or moving, whether it be by contract, fixed fee or sublet, percentage
or any combination thereof, or for compensation other than wages, shall be deemed
to be a contractor within the meaning of this Chapter.
|
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Convalescent Home
(not sanitarium)
|
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|
Ch. 400, Florida Statutes, zoning, State Department of Health and Rehabilitative
Services regulations
|
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Credit Bureaus
|
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Dancing Schools
|
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Data Processing
(See Professional)
|
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Dealers in Secondhand Firearms
|
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|
This license shall be exclusive of all other license taxes. All secondhand dealers
shall keep a permanent record of all purchase and sales, including dates, description
of property purchased or sold, names and addresses of persons purchasing or selling
them.
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Delicatessen
|
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Dental Technician Laboratory
|
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Department Stores
(See Merchants)
|
|
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Detective Agency
|
|
|
Each location (state certificate)
|
|
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Distributor
|
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Dog and Pet Grooming
|
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Sale of supplies (See Merchants)
|
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|
Dressmaking, Hemstitching
(no stock carried)
|
|
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Drugs, Retail Dealer
(See Merchants)
|
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Dry Cleaning
(See Laundries)
|
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Emigrant Agents
|
|
|
Including any agent, solicitor or recruiter engaged in the business of hiring, enticing
or soliciting laborers or emigrants.
|
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Employment Agencies
|
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Engravers or Lithographers
|
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Export or Import Companies
|
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Express Companies
(Intrastate only)
|
|
|
Exterminators
(State certificate)
|
|
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Fish or Poultry Market
|
|
|
Fishing Tackle
(See Merchants)
|
|
|
Florists or Dealers in Flowers
, each
|
|
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Fruit, Vegetable Stand
|
|
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Fumigating
(See Exterminators)
|
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|
Furniture and House Furnishing
(See Merchants)
|
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|
Gas Companies
|
|
|
(1) Distributing and selling gas through pipelines
|
|
|
(2) Selling bottled gas
|
|
|
Gasoline and Oil Distributors
|
|
|
Golf Courses
, each
|
|
|
Golf Driving Range
, each
|
|
|
Golf Miniature
, each
|
|
|
Guard, Patrol Service
(See Detective Agency)
|
|
|
Guns, Sales or Repair/Gun Range
|
|
|
Need Federal firearms dealers license
|
|
|
Home Health Aides
|
|
|
Home Health Care Agency
|
|
|
Home Occupation
|
|
|
Hospitals, Sanitarium
|
|
|
Hotels
|
|
|
Per room, excluding kitchens and bathrooms
|
7.74
|
|
Hypnotists
|
|
|
Must meet requirements set forth in F.S. Chapter 456
|
|
|
Ice Cream Parlors
|
|
|
Ice Cream Wagon or Truck
, each
|
153.66
|
|
Import, Export
(See Export)
|
|
|
Insurance Adjusters
|
|
|
Insurance Agency
|
|
|
For each company represented
|
|
|
Insurance
|
|
|
Insurance
|
|
|
Casualty, life, hospitalization, industrial, burial, bonding and surety companies,
each
|
|
|
Interior Decorator
|
|
|
Invalid and Hospital Supplies
|
|
|
Jewelry
|
|
|
Dealers buying and selling old gold, silver and other precious metals, or offer to
buy and sell (permanent records of all purchases and sales, including dates, description
of property purchased and sold, names and addresses of persons purchasing or selling
required).
|
|
|
Jewelry Repair
|
|
|
Jewelry Store
(See Merchants)
|
|
|
Kennels, Animal
(Approved location)
|
|
|
Key Shop, Locksmith and Associated Services
(See Merchants)
|
|
|
Landscape Company
|
|
|
Laundry or Dry Cleaning Plant
|
|
|
Agent for out of town laundries
|
|
|
Local agency, permanent office
|
|
|
Self-service
|
|
|
Lawn Maintenance
|
|
|
Lawn Spraying
|
|
|
Board of Health certificate
|
|
|
Loan, Finance, Mortgage Company
|
|
|
Mail Order Business
|
|
|
Maintenance
(Floor, home, office, building)
|
|
|
Manicurist
, each
|
92.35
|
|
Manufacturer
|
|
|
Marble and Granite Works
|
|
|
Massage Salon
|
|
|
Masseur, Masseuse
, each
|
92.35
|
|
Merchants, Druggists and Storekeepers
|
|
|
Motion Picture Theaters
|
|
|
Performances of moving pictures or other forms of entertainment
|
|
|
Movers
(See Storage)
|
|
|
Moving Company
|
|
|
Musical Devices
|
|
|
Operator of mechanically operated (whether operated in connection with or separate
from any other business)
|
|
|
License or tag must be displayed on each machine
|
|
|
Music Teachers
|
|
|
Nails, Acrylic Shops
(State certificate)
|
|
|
Newsstands
|
|
|
Owners or managers of, where daily and weekly newspapers or magazines, postcards
and the like are sold
|
|
|
Night Clubs
|
|
|
Restaurants, dining rooms or other establishments, whether floor show or other form
of entertainment, exclusive of orchestra, is provided for guests.
|
|
|
Novelty Works
(See Manufacturer)
|
|
|
Nursery
|
|
|
Shrubs, trees, plants or landscaping
|
|
|
Nursing Home
(See Convalescent home)
|
|
|
Oil
(See Gasoline)
|
|
|
Outpatient Mental Health Counseling
|
|
|
Paint Manufacturer
(See Manufacturer)
|
|
|
Pawnbrokers
|
|
|
Peddlers of Merchandise
|
|
|
(1) Not otherwise enumerated specifically herein, shall pay a license tax per day
of, each person
|
30.82
|
|
(2) Peddlers who are not producers of the product they sell and who peddle from house
to house the products of the farm, grove or waters, shall pay a license tax per day
of, each person
|
30.82
|
|
(3) Peddlers, hawkers or vendors engaged in the occupation of selling products such
as fruit, eggs and vegetables and farm products from wagon, push cart or other vehicle,
shall pay a license tax of, each vehicle
|
|
|
(4) Peddlers, hawkers, vendors, agents or solicitors soliciting business for out-of-town
business houses or enterprises not maintaining place of business in city, providing
however that this provision does not apply to wholesalers dealing exclusively with
retailers
|
|
|
(5) Traveling stores, dry goods, groceries, clothing, boots and shoes
|
|
|
Pet Boarding
|
|
|
Pet Daycare
|
|
|
Pet Shop or Grooming
(See Dog and pet grooming)
|
|
|
Pet Training
|
|
|
Pharmacies
|
|
|
Photographers
|
|
|
Physical Therapist
|
|
|
Pressure Cleaning
|
|
|
Print Shop or Publishing
|
|
|
Private Postal Mailbox
|
|
|
Private Schools
(See Schools)
|
|
|
Professional
|
|
|
(1) The following practitioners are classed as professional, and each person engaged
in the practice of this profession other than persons receiving only a salary or wage
by a licensed practitioner in this City, is required to pay a professional local business
tax:
|
|
|
Accountants and auditors
|
|
|
Architects
|
|
|
Architects, landscaping
|
|
|
Attorneys and lawyers
|
|
|
Business consultant
|
|
|
Chemists
|
|
|
Chiropractors
|
|
|
Chiropodists
|
|
|
Data processing
|
|
|
Dentist
|
|
|
Draftsman
|
|
|
Engineers, civil, consulting
|
|
|
Interior Design
|
|
|
Opticians
|
|
|
Optometrists
|
|
|
Osteopathic physicians
|
|
|
Physicians
|
|
|
Psychiatrists
|
|
|
Research laboratory or office, for profit
|
|
|
Surgeons
|
|
|
Tax consultant
|
|
|
Veterinarians or veterinary
|
|
|
Other professions not classified
|
|
|
(2) For each person operating with the person licensed in the preceding clause, other
than the professional employees
|
|
|
Propane
|
|
|
Property Management
|
|
|
Promoters
|
|
|
Entertainment, sports or contests
|
|
|
Public Stenographer
|
|
|
Publishing Company
|
|
|
Books, directories and the like
|
|
|
Radio Communications
|
|
|
Radio Repair Shop
(See Repair Shops)
|
|
|
Recording Studio
|
|
|
Rental Equipment
(All types)
|
|
|
Repair Shops
, each
|
|
|
Repairs from Truck or Other Vehicle
|
|
|
Restaurants
|
|
|
Cafes and public eating places (whether food is served in connection with or separate
from other business, except dining rooms in connection with hotels)
|
|
|
Residential Outpatient Housing
|
|
|
Retirement, Rest Home
(See Convalescent home)
|
|
|
Roof Trusses
(Se Manufacturer)
|
|
|
Schools
|
|
|
Secondhand Dealers
|
|
|
(1) In goods, wares and merchandise, secondhand or otherwise, known as secondhand
dealers exclusive of firearms. (See Dealers in secondhand firearms and secondhand
clothing)
|
|
|
(2) All secondhand dealers shall keep a permanent record of all purchases and sales,
including dates, description of property purchased and sold, names and addresses of
persons purchasing or selling them.
|
|
|
(3) However, the business shall be adequately housed inside a substantial store building
and provided that before any person shall sell or be engaged in the business of selling
goods, wares, merchandise or other personal property, the sales being advertised as
bankrupt, insolvent, insurance, assignee, trustee, auction, syndicate, railroad or
other wreck, wholesale, manufacturer's or closeout sale, or as goods damaged by smoke,
fire, water or otherwise, the person shall file an application with the Commission,
which application shall be passed on by the Commission and a license tax paid.
|
|
|
Shoemaker and Repairs
|
|
|
Shooting Gallery
(See Gun Ranges)
|
|
|
Sign Painters
|
|
|
Commercial but not erecting
|
|
|
Solicitor
(See Peddlers of Merchandise)
|
|
|
Sporting Goods
(See Merchants)
|
|
|
Stamp or Old Coin Dealer
|
|
|
Storage Warehouse or Room
|
|
|
Tailors
/Seamstress
|
|
|
Tanning Salon
|
|
|
Tattoo Salon
|
|
|
Tax Agency
(See Professional)
|
|
|
Taxis
|
|
|
First vehicle
|
153.92
|
|
Each additional vehicle
|
76.84
|
|
Telemarketing
|
|
|
Telephone Solicitation
(See Sections 118.40 through 118.45)
|
|
|
Temporary Holiday/Vendors
|
92.32
|
|
Termite Control Companies
|
|
|
Towing Service
(See Automobile)
|
|
|
Trade Schools
|
|
|
Trailer, Truck Rental
|
|
|
Travel Bureaus
|
|
|
Tree Pruner
(Must have insurance)
|
|
|
Trucks
|
|
|
Motor-driven, also doing freight transportation, hauling or transfer business for
profit, except where other licenses are paid in conducting business, each. (Does not
apply to trucks owned by the city, county or state)
|
|
|
U-Drive-It Cars
(See Automobile)
|
|
|
Undertakers, Embalmers and Funeral Directors
|
|
|
Uniform Supply
(See Towel, diaper, uniform supply company)
|
|
|
Upholsterer
|
|
|
Valet Parking
|
|
|
Vending Machines
(See Automatic trade machines)
|
|
|
Yoga/Pilates
|
|
|
Watch Repair
|
|
|
Water
(Sold in bottles) (See Bottling works)
|
|
|
Weight Clinic
|
|
|
Window Cleaning
|
|
|
Window Tinting
|
|
|
Wrecker Service
(See Automobile)
|
|
