Chapter 772 - MUNICIPAL BUSINESS TAX

Sec. 770.333. - Reserved. Chapter 774 - DISCRETIONARY SALES SURTAX FOR TRANSPORTATION Chapter 772 - MUNICIPAL BUSINESS TAX[1]

Footnotes: --- (1) ---

Editor's note— Ord. 2014-724-E, § 5, amended the title of Ch. 772.

State Law reference— Occupational licenses, F.S. Ch. 205.

PART 1. - GENERAL TAXING AND ADMINISTRATIVE PROVISIONS

Sec. 772.101. - License required.

(a)

No person shall engage in or manage a business, profession or occupation in the City for which an occupational license tax is required by this Chapter unless a license shall have first been procured from the Tax Collector. A license showing each place where the business is to be located shall be issued to each person upon receipt of the amount hereinafter provided, or as may be otherwise provided by law. Licenses paid to a board, commission or officer for permits, registration, or inspection shall be deemed to be regulatory and in addition to and not in lieu of an occupational license required by this Chapter or another law, unless otherwise expressly provided by law.

(b)

An occupational license tax is hereby levied for the privilege of engaging in or managing any business, profession, or occupation within the City on:

(1)

Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any business within the City.

(2)

Any person who maintains a permanent business location or branch office within the municipality, for the privilege of engaging in or managing any profession or occupation within the City.

(3)

Any person who does not qualify under subsection (b)(1) or (b)(2) of this Section and who transacts any business or engages in any occupation or profession in interstate commerce, if the license tax is not prohibited by Section 8, Article I of the United States Constitution.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.101.

Sec. 772.102. - Doing business without license.

A person who shall carry on or conduct a business for which a license is required without first obtaining the license shall, except in such cases as otherwise provided by law, be guilty of an offense. Upon conviction, he shall be punished by a fine of not more than double the amount required for the license, not to exceed the penalty for a class D offense.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.102.

Sec. 772.103. - Definitions.

As used in this Chapter:

(a)

Business, profession and occupation do not include the customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in Duval County, which institutions are more particularly defined and limited as follows:

(1)

Charitable institutions shall mean only nonprofit corporations operating physical facilities in Florida at which are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay.

(2)

Educational institutions shall mean state tax-supported or parochial, church and nonprofit private schools, colleges or universities conducting regular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Secondary Schools, Department of Education or the Florida Council of Independent Schools. Nonprofit libraries, art galleries and museums open to the public are defined as educational institutions and eligible for exemption.

(3)

Religious institutions shall mean churches and ecclesiastical or denominational organizations or established physical places for worship in this State at which nonprofit religious services and activities are regularly conducted and carried on and shall also mean church cemeteries.

(b)

Classification means the methods by which a business or group of businesses is identified by size or type, or both.

(c)

Taxpayer means a person liable for taxes imposed under the provisions of this Chapter, an agent required to file and pay taxes imposed hereunder and the heirs, successors, assignees and transferees of a person or agent.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.103.

Sec. 772.104. - Term of license taxes; transfer.

(a)

No license shall be issued for more than one year. All licenses shall expire on September 30 each year except as otherwise provided by law.

(b)

All business licenses may be transferred to a new owner upon the presentation of a new application and a transfer fee, provided there is a bona fide sale of the business. The new owner shall present evidence of the sale, as reasonably required by the Tax Collector, and the original license for the transfer. Upon written request and presentation of the license, the license may be transferred from one location to another location in the City for a transfer fee as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx. The transferred license shall be of the same force and effect and for the same period as the original license.

(c)

It shall be the duty of every person taking over or purchasing an existing business which is required to be licensed under this Chapter to notify the Tax Collector within 30 days. Upon failure to do so, the person shall be guilty of a class D offense.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 2017-665-E, § 39)

Note— Former § 804.104.

Sec. 772.105. - When license tax payable; fractional licenses.

Licenses shall be sold by the Tax Collector beginning August 1 of each year, shall be due and payable on September 30 of each year and shall expire on September 30 of the succeeding year. A person who is not liable for a license during the first half of the license year may be issued a license during the second half of the license year upon the payment of one-half the amount fixed for the price of the license for one year.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.105.

Sec. 772.106. - Issuance of license; application.

No license shall be issued except upon written application of the person applying for the same. The Tax Collector, before issuing a license based wholly or in part upon capacity, number of persons employed, or any other contingency, shall require the person applying for the license to file, under oath, a statement giving full and complete information relative to the capacity, number of persons employed, or other contingency, as the case may be. The applications and statements required by this Section shall be retained for three years as a part of the records of the Tax Collector's Office.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 2005-1355-E, § 6)

Note— Former § 804.106.

Sec. 772.107. - Required returns.

Each person required to pay a license tax imposed by this Chapter shall file the required return under oath with the Tax Collector as herein provided giving all the information reasonably necessary for proper determination of the amount of the license tax due and showing the average inventory, seating capacity or other contingency. The Tax Collector and his authorized deputies are authorized to propound interrogatories and to furnish forms for the filing of returns and require the giving of information necessary to enable him and his authorized deputies to determine the proper amount of the license tax due, and the Tax Collector and his authorized deputies are authorized to make such investigation and inspection of the place of business and the records of the person required to pay a license tax as they may determine reasonably necessary in order to verify a return or determine the proper license tax amount.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.107.

Sec. 772.108. - Consolidation of forms.

The application and license form may be consolidated in one form, together with the form approved for the collection of occupational licenses under Chapter 770.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.108.

Sec. 772.109. - Issuance of license; manner, forms, etc.

The Tax Collector shall fill out and sign each license before issuing it to the person paying him the necessary amount therefor. The Tax Collector shall make a duplicate of each license issued. The taxpayer shall keep the license displayed conspicuously at the place of business in such a manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the City. Upon failure to do so, the taxpayer shall be subject to the payment of another license tax for engaging in or managing the business or occupation for which the license was obtained.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.109.

Sec. 772.110. - Reserved.

Editor's note— The provisions of former § 772.110, relative to delinquency and penalty, were deleted as part of the Super Supplement to the Code. Former § 772.110 derived from Ord. 80-765-409, § 2; Ord. 83-591-400, § 1.

Note— Former § 804.110.

Sec. 772.111. - Additional license taxes; collection after certain payments; limitations, etc.

(a)

Whenever the Tax Collector, annually, for two or more consecutive years shall have received the taxes and fees tendered for, and delivered to the taxpayer a license or licenses for the operation and conduct by the taxpayer at the place or places of business or stores therein designated of a business, the Tax Collector shall not thereafter prohibit the operation of the places of business or stores thereunder, or issue or enforce a warrant against the holder of the license or against any other person or concern or against the property of the holder or any other person or concern, for additional license taxes, penalties, interest or cost for the place or places of business or stores under the law under which licenses were issued for the periods comprehended by the licenses; nor shall a right of action of any nature exist or proceedings of any nature be had or taken for additional taxes for the places of business or stores for the taxpayers for which the licenses were so issued for the periods indicated.

(b)

Whenever a license tax required by this Chapter to be paid to the Tax Collector shall remain unpaid after its due date for a period of three years, no action may be commenced to enforce the payment of the delinquent tax or a penalty or interest that may be due thereon.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.111.

Sec. 772.112. - Notices unnecessary.

It is unnecessary for the Tax Collector to send out bills or notices to persons engaged in businesses within the City with respect to the payment or nonpayment of license taxes.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.112.

Sec. 772.113. - Specific language governs.

Whenever a specific classification of a business is established herein, the specific classification shall govern over a general classification which would, in the absence of the specific classification, appear to apply.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.113.

Sec. 772.114. - Rate of tax.

Unless otherwise specified, all amounts of taxes set forth herein are per annum.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.114.

Sec. 772.115. - Refunds authorized.

The Tax Collector is authorized to make refunds to a taxpayer of the occupational license fee in the following cases:

(a)

Duplicate payments made mistakenly by taxpayer.

(b)

Erroneous payment of a greater fee than was due or where no license fee was due.

(c)

To make cancellation of license fee bills in cases of erroneous billing.

(d)

To make refunds of license fees previously collected in cases of change in interpretation of the law. A refund may be made under this subsection only on the advice of the Office of General Counsel.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.115.

Sec. 772.116. - Regulatory ordinances.

Except as otherwise expressly mandated by State statute, the Tax Collector is relieved and discharged of all duties of enforcing a regulatory ordinance as a condition precedent to the issuance of an occupational license to a person applying for it who satisfies all conditions for the issuance of the occupational license as exclusively set forth in this Chapter. It is expressly declared to be the intent of this Chapter that occupational license taxes are revenue-producing measures and that the responsibilities of the Tax Collector, unless otherwise mandated by statute, are limited solely, with regard to the issuance of municipal occupational license taxes provided for in this Chapter, to their issuance. He shall not be responsible for the enforcement of other regulations pertaining to conditions precedent for the conduct or the carrying on of a business.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.116.

Sec. 772.117. - Disposition of taxes collected; daily statement.

The Tax Collector shall transmit to the Director of Finance and Administration a daily statement showing the total number of licenses issued and the amount of money collected therefor. Each daily statement shall be signed by the Tax Collector and accompanied by payment of the amounts collected for occupational license taxes to the Director of Finance and Administration. The Tax Collector shall retain a copy of the statement and a copy of licenses issued by him for his official records for a period of not less than three years.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 2016-140-E, § 16)

Note— Former § 804.117.

Sec. 772.118. - Index.

The Tax Collector is authorized and empowered to prepare and have published an administrative index showing a breakdown of businesses in alphabetical order. The index may be published in conjunction with this Chapter for ready reference but shall not be deemed to be an official part of this Chapter. In case of a conflict between the provisions of this Chapter and the administrative index, the provisions of this Chapter will govern.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.118.

Sec. 772.119. - Presumption of doing business.

The maintenance of a place for the carrying on of a business without the public display of a current occupational license shall be prima facie evidence of the carrying on of the business without the payment of a current occupational license tax required by this Chapter.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.119.

Sec. 772.120. - Prima facie evidence.

It is hereby declared that the doing of a business or the performing of an occupation or profession pursuant to an occupational license issued by the Tax Collector shall be prima facie proof of the doing of the business or the performing of the profession or occupation at the location indicated on the license by the person in whose name the license was issued. A copy of the file copy of the license duly certified as being true and correct by the Tax Collector shall be admissible as evidence of the issuance of the license to the person for the location indicated thereon and for the type of business described therein.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.120.

Sec. 772.121. - No license to conduct business.

The issuance of an occupational license provided for in this Chapter shall not give a person the right to conduct a business in violation of another law and, in this event, no refund of the occupational license tax shall be applied for, authorized or made.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.121.

Sec. 772.122. - Reserved.

Editor's note— The provisions of former § 772.122, relative to lottery and gambling not authorized, were deleted as part of the Super Supplement to the Code. Former § 772.122 derived from Ord. 80-765-409, § 2; Ord. 83-591-400, § 1.

Note— Former § 804.122.

Sec. 772.123. - Penalty.

Except as otherwise provided, the violation of a provision of this Chapter shall be deemed to be a class D offense.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.123.

Sec. 772.124. - Affidavits for warrant.

The Tax Collector and his authorized deputies are authorized to submit affidavits charging the commission of an offense against the City pertaining to occupational license taxes to the State Attorney for further proceedings.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.124.

Sec. 772.125. - Territorial application of Chapter.

This Chapter shall apply territorially throughout the General Services District, except within the Second, Third, Fourth and Fifth Urban Services Districts.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.125.

Sec. 772.126. - Delinquent personal property tax.

The Tax Collector shall refuse to issue an occupational license to an applicant or renew same if the tangible personal property tax of the applicable business has become delinquent and a tax warrant has been issued therefor.

(Ord. 89-1055-516, § 2)

Sec. 772.127. - Application of other laws.

A business tax receipt issued under this Chapter does not waive or supersede other City or County ordinances or State or federal regulations or laws; does not constitute City approval of any particular business activity or manner of conducting a business activity; does not excuse the taxes with other City, County, State and federal regulations, ordinances and laws applicable to any business; and shall not be used as a defense in any enforcement action. All application materials prepared under this Chapter shall so state. Neither the payment of the local business tax nor the procurement of a business tax receipt under this Chapter shall authorize or legalize in any manner a violation of City, County, State or federal ordinance, regulation or law.

(Ord. 2014-724-E, § 5)

PART 2. - EXEMPTIONS AND EXCLUSIONS

Sec. 772.201. - Exemption allowed cripples, invalids, aged, etc.

(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, shall be allowed to engage in any business or occupation in counties in which they live without being required to pay for a license. 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 as aforesaid, be issued a license 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 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.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.201.

Sec. 772.202. - Exemptions allowed disabled veterans of war or their unremarried widows.

(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 or her application for a license as hereinafter mentioned 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 license to engage in any business or occupation in the State which may be carried on mainly through the personal efforts of the licensee as a means of livelihood and for which the license does not exceed the sum of $50 for each without payment of any license tax; or

(2)

Be entitled to an exemption to the extent of $50 on any license to engage in any business or occupation in the State which may be carried on mainly through the personal efforts of the licensee as a means of livelihood when the license for such business or occupation shall be more than $50. The exemption heretofore referred to shall extend to and include the right of licensee 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 licensee and is being operated by him or her as a means of livelihood and that the proper license tax for the operation of such motor vehicle for private use has been applied for and attached to such motor vehicle and the proper fees therefor paid by the licensee.

(b)

When any such person shall apply for a license to conduct any business or occupation for which the license tax shall exceed the sum of $50, the remainder of such license tax in excess of $50 shall be paid in cash.

(c)

The Tax Collector shall issue to such persons as may be entitled hereunder a license pursuant to the foregoing provision and subject to the conditions thereof. Such license when issued shall be marked across the face thereof "Veterans Exempt License" "Not Transferable." Before issuing the same, proof shall be duly made in each case that the applicant is entitled under the conditions of this Section to receive the exemption herein provided for. The proof may be made by establishing to the satisfaction of the Tax Collector 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 license 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 Collector to establish the fact that such applicant is so disabled. All licenses issued under this Section shall be in the same general form as other licenses and shall expire at the same time as such other licenses are fixed by law to expire.

(d)

All licenses obtained under the provisions of this Section by the commission of fraud upon the Tax Collector shall be deemed null and void. Any person who has fraudulently obtained any such license, or who has fraudulently received any transfer of a license issued to another, and has thereafter engaged in any business or occupation requiring a license under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required license under the laws of the State. Such license shall not be issued if the veteran is not a bona fide resident citizen elector of the County, unless such veteran applying therefor shall produce to the Tax Collector a certificate of the tax collector of his home County to the effect that no exemption from license has been granted to such veteran in his home County under the authority of this Section.

(e)

In no event 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.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.202.

Sec. 772.203. - Farm, grove, horticultural, floricultural and other products; certain exceptions.

(a)

No occupational license 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 for a license 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 occupational licenses to so engage.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.203.

Sec. 772.204. - Flea market, open air market operations; licensing alternatives.

(a)

As used in this Section:

(1)

Flea market is a location where an operator rents stalls, units, Sections, spaces, booths or other operator-designated areas which are utilized by tenants for the purpose of selling, buying, bartering or trading new, used or secondhand articles of tangible personal property whose average inventory value does not exceed $1,000 for each tenant.

(2)

Open air market, is a location where an operator rents stalls, units, sections, spaces, booths or other operator-designated areas which are utilized by tenants for the purpose of selling flowers, plants, plant materials, fruits, produce, vegetables, other food items, art, and hand-crafted items which are made by the vendor or the vendors' immediate family and who do not sell those items exclusively in compliance with the licensing and building regulations relating to permanent business establishments.

(3)

Operator is a person engaged in the business of managing or owning a flea market or open air market.

(b)

The operator of a flea market shall have the right to pay a license fee as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx that will entitle its stall, unit, Section, space, booth or other operator-designated-area tenants to deal therein without obtaining individual licenses, but individual licenses shall be required of the tenants unless the license is obtained for the market by the operator.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 2004-421-E, § 7; Ord. 2017-665-E, § 39)

Note— Former § 804.204.

Sec. 772.205. - Religious and charitable exemptions.

(a)

Nothing in this Chapter shall be construed to require a license for practicing the religious tenets of a church.

(b)

No occupational license shall be required of a charitable, religious, fraternal, youth, civic, service or other organization when the organization makes occasional sales or engages in fund-raising projects when the projects are performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service activities of the organization.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.205.

Sec. 772.206. - School activities, certain exemptions.

College and high school students may, with the approval of the athletic association or authority of their school, sell pennants, badges, insignia and novelties of the school without being required to pay an occupational license tax to the City.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.206.

Sec. 772.207. - Alcoholic beverages.

No occupational license tax shall be required for a person engaged in the business of dealing in alcoholic beverages pursuant to F.S. Ch. 561.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1)

Note— Former § 804.207.

PART 3. - OCCUPATIONAL LICENSE TAXES

Sec. 772.301. - Advertising space renters.

Every person renting for profit advertising space in or on a boat, car, bus, truck or other vehicle shall pay a license tax of $2.50 for each boat, car, bus, truck or other vehicle owned by him.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 14; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.301.

Sec. 772.302. - Amusement devices.

(a)

Every person who operates for a profit a game, amusement or recreational device, contrivance or facility, not coin-operated and not otherwise licensed by some other provision of the Code, shall pay a license tax of $28.13 on each game, amusement or recreational device, contrivance or facility, except bowling alleys which shall pay $22.50 per lane.

(b)

A person who operates any of the devices described in subsection (a) of this Section for profit under the sponsorship of a merchant, shopping center or merchants association shall be licensed under this Section. This license shall be good for one location only; however, the licensee may return to the same location during the same license year without obtaining an additional license other than for additional devices, contrivances or facilities.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 15; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.302.

Sec. 772.303. - Athletic exhibitions and contests where admission is charged and having permanent location.

A person conducting an athletic exhibition or contest where admission is charged, having a permanent location, shall pay an occupational license tax as follows:

(a)

Each location on a permanent annual basis, for each year—$412.50.

(b)

Each location not on a permanent annual basis:

(1)

Up to 3,500 seating capacity—$43.75 a day.

(2)

Over 3,500 seating capacity—$125 a day.

No license shall be required for the conduct of an athletic event in the City by a nonprofessional youth, educational or charitable organization, not involved with professional promotion.

(Ord. 80-765-409, § 2; Ord. 80-1270-627, § 1; Ord. 82-662-295, § 16; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.303.

Sec. 772.304. - Hotels, apartment hotels, motels, etc., as defined in F.S. Ch. 509.

Every person engaged in the business of renting accommodations, as defined in F.S. Ch. 509, except nontransiently rented apartment houses, shall pay for each place of business $1.88 for each room.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 17; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.304.

Sec. 772.305. - Buses.

(a)

Each person engaged in the business of operating a bus service for profit, in whole or in part, in the City shall pay an occupational license tax of $12.50 for each bus, up to a maximum of $625.

(b)

This Section shall not apply to a bus service which is regulated by the Florida Public Service Commission or where State or federal law prohibits the imposition of a municipal occupational license tax by the City.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 18; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.305.

Sec. 772.306. - Cafes, restaurants and other eating places.

(a)

Every person engaged in the business of operating a restaurant, cafe, snack bar, take-out service, dining room, drive-in eating establishment or other public eating place, whether operated in conjunction with some other line of business or not, shall pay a license tax based on the number of people for whom he has seats or accommodations for the service or consumption of food at any one time, in accordance with the following schedule:

(1)

Not more than 10 seats—$25.00

(2)

More than 10 and not over 15 seats—$37.50

(3)

More than 15 and not over 35 seats—$50.00

(4)

More than 35 and not over 50 seats—$75.00

(5)

More than 50 and not over 75 seats—$106.25

(6)

More than 75 and not over 100 seats—$137.50

(7)

More than 100 and not over 125 seats—$156.25

(8)

More than 125 and not over 150 seats—$162.50

(9)

More than 150 and not over 200 seats—$218.75

(10)

More than 200 and not over 250 seats—$250.00

(11)

More than 250 and not over 300 seats—$281.25

(12)

More than 300 and not over 400 seats—$375.00

(13)

More than 400 and not over 500 seats—$437.50

(14)

More than 500 and not over 600 seats—$500.00

(15)

More than 600 seats—$625.00

(b)

Drive-in restaurants where customers are served while seated in their cars shall pay a license tax of $70. The license required by this subsection shall be in addition to the license required in subsection (a) of this Section.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 19; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.306.

Sec. 772.307. - Cemeteries, mausoleums, etc.

Every person engaged in the business of operating for a profit a cemetery, mausoleum or similar place or institution shall, for each place of business, pay a license tax of $100.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.307.

Sec. 772.308. - Circuses, traveling shows, tentshows, etc.

(a)

Shows of all kinds, including circuses, vaudeville, minstrels, theatricals, traveling shows, exhibitions or amusement enterprises, including carnivals, vaudeville, minstrels, rodeos, theatricals, games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements shall pay a license tax of $187.50 for each day.

(b)

Any of the shows mentioned in this Section which have paid a license tax as provided in this Section shall be allowed to operate a sideshow upon the payment of a license tax of $18.75 for each day.

(c)

The following shall be considered sideshows on which shall be levied license taxes as provided above:

(1)

All riding devices, including merry-go-rounds, Ferris wheels or other rides or automatic riding devices.

(2)

All concessions, including revolving wheels, corn games, throwing balls, rolling balls, canes, racks, knife racks, weighing machines, games or tests of skill or strength, candy machines, sandwich, confectionery or similar stand or other booth, unit, tent or stand commonly known as a concession.

(3)

Every sideshow, exhibition, display, concert, athletic contest, lecture, minstrel or performance to which admission is charged, a fee is collected or a charge is made for anything of value; provided, that no license shall be issued for a sideshow unless a license has been paid for a main show, or exhibition or structure; and provided further, that both licenses shall be issued to the same person and for the same day.

(d)

No fractional license shall be issued under this Section.

(e)

Exempt from the provisions of this Section are public fairs and expositions as defined in F.S. Ch. 616, and exhibits held by bona fide nonprofit organizations on the premises of a licensed public lodging establishment in connection with a convention.

(f)

The license taxes provided for by this Section shall be collected for each and every tent and for each and every day for which admission is charged; provided, that annual licenses may be issued to any of the shows or exhibitions mentioned in this Section when the show or exhibition is located in one place for no less than 45 consecutive days upon the payment of six times the full amount of the daily license tax, according to the charge for admission as defined and prescribed by this Section; but a license so issued shall be good only for the place for which it was originally taken out and the Tax Collector shall so state in writing on the face of each license.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 20; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 95-1220-646, § 2)

Note— Former § 804.308.

Sec. 772.309. - Contracting.

(a)

Each person who contracts or subcontracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains, or water, gas or electric transmission lines or facilities or engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains, or water or gas or electric transmission lines or facilities shall obtain an occupational license as a contractor. The license shall be determined by the maximum persons actually employed or to be employed during the license year in the City and shall be at the rate of $31.25 for the first employee, plus $5 for each additional employee, not to exceed a maximum of $1,031.25.

(b)

In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 21; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.309.

Sec. 772.310. - Dance halls, variety exhibitions, etc.

(a)

Every person who operates a place for profit where dancing is permitted shall pay a license tax of $150 a year; provided, that, if more than 50 percent of the profits are derived from food sales, the license tax shall be $75.

(b)

Every person who operates a place for profit where entertainment such as variety shows or exhibitions is provided shall pay a license tax according to the following schedule:

(1)

Up to 3,500 seating capacity:

(i)

A day .....$ 93.75

(ii)

A year .....187.50

(2)

In excess of 3,500 seating capacity:

(i)

A day .....187.50

(ii)

A year .....375.00

The license required by this Section shall be in addition to any other license required by law and the operation of the place as herein described shall not be construed to be incidental to some other business; provided, that this Section shall not apply to hotels and motels of 50 licensed units or more paying an occupational license tax as provided for in Section 772.304; and provided further, that no limitation of licensed units heretofore above provided shall affect licenses of hotels or motels previously issued.

(c)

Exempted from the provisions of this Chapter are:

(1)

A traveling show which performs under the control of a charitable or fraternal organization, with the organization putting on the show on its own account and paying the show a fixed compensation (not on a percentage basis).

(2)

Local cultural or music organizations or professionals' or artists' organizations which appear under the auspices of the local cultural or concert music organizations.

(3)

Educational institutions and off-campus professional talent, when employed by the institutions for student entertainment such as sports events, musical concerts, dances and dramatic productions when the activities are produced or conducted under the auspices of the educational institutions.

(4)

Traveling shows put on by local merchants where no admission is charged either directly or indirectly, including cover charges.

(5)

Dances or variety entertainments given by local performers the proceeds of which are given to charities.

(6)

A dance held by a group of private individuals which holds the dances for recreation rather than profit, for the enjoyment of its members and where the only charge made is to cover actual expenses incurred by the individuals in sponsoring the dances.

(Ord. 80-765-409, § 2; Ord. 81-238-198, § 4; Ord. 82-662-295, § 22; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.310.

Sec. 772.311. - Dog racing track.

A person engaged in the business of operating a dog racing track shall pay a license tax of $50 a day which shall entitle him to maintain one place of business.

(Ord. 80-765-409, § 2; Ord. 81-238-198, § 5; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.311.

Sec. 772.312. - Electric power plants; gas plants; community television antenna companies.

(a)

Every person engaged in the business of furnishing or generating electric power, gas, including liquefied petroleum gas or butane gas, or furnishing community television antenna service for a profit in whole or in part within the limits of the City shall pay a license tax of $625; provided, that a gas company paying a franchise fee to the City shall pay a license tax of $500.

(b)

Municipal corporations which own and operate therein an electric power plant or gas plant shall not be subject to the above tax.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.312.

Sec. 772.313. - Home, garden, recreation and sports exhibitions.

(a)

Every person who is engaged in the business of producing or promoting a home, garden, recreation, sport or other similar exhibition by renting stalls, spaces or booths to exhibitors whose primary purpose is the advertisement and goodwill promotion of a product or idea shall pay the occupational license tax required by this Section.

(b)

The producer or promoter shall pay a license fee as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx for each engagement, plus an amount for each exhibitor who will be engaged in the business of trading, bartering, buying or selling items at the exhibit.

(c)

The producer or promoter shall furnish a list, in the form of a sworn affidavit, of the exhibitors who will be so engaged to the Tax Collector at the time he applies for each license under this Section.

(d)

The license authorized by subsection (a) of this Section shall be a blanket license which shall entitle the exhibitors to engage in the business of trading, bartering, buying or selling items at the exhibit without purchasing an occupational license. If the producer or promoter does not elect to comply with the procedure herein, every exhibitor so engaged must comply with Section 772.334.

(e)

An exhibitor engaged in the business of trading, bartering, buying or selling items at the exhibit who has not made written representation of that fact to the producer or promoter so that he is included in the producer's or promoter's sworn affidavit shall be subject to the processes of Section 772.124.

(f)

A producer or promoter who fails to include an exhibitor in his sworn affidavit who has made written representation to the producer or promoter that he will be so engaged at the exhibit shall be subject to the processes of Section 772.124.

(g)

No license shall be issued under this Section for a show lasting longer than 14 days.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 23; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 2017-665-E, § 39)

Note— Former § 804.314.

Sec. 772.314. - Honor box vendors.

Every person engaged in the business of offering for sale merchandise displayed in a container, box or similar receptacle that does not require the use or insertion of a coin, slug, token or paper currency to operate the receptacle or to make the merchandise therein obtainable shall pay a license tax of $225 for the privilege of engaging in the business, without regard to the volume of business, the number of receptacles or the places where the receptacles are or may be located.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.315.

Sec. 772.315. - Insurance.

The fees listed below can be found electronically on the following Tax Collector webpage:

http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx

(a)

Each corporation or association engaged in the insurance business hereinafter stated shall pay a license fee for each agent or agency commissioned by it or its duly authorized agent and located or doing business in the City, respectively and severally for each class of insurance:

(1)

Baggage

(2)

Casualty, including motor vehicle physical damage (fire, theft, collision, comprehensive), and inland marine

(3)

Fire

(4)

Marine

(5)

Short-term accident

(6)

Surety

(7)

Motor vehicle warranty

(8)

Title insurance

(9)

All other insurance companies not listed herein

(b)

Each corporation or association engaged in the insurance business hereinafter stated shall pay a license fee for doing business, respectively and severally for each class of insurance:

(1)

Accident or health

(2)

Life (all types)

The Tax Collector may, if found necessary or desirable for keeping proper records, issue a certificate to each local agent or agency representing the accident or health or life insurance company licensed to do business in the City. All accident or health or life insurance agents shall be held severally and jointly responsible for payment of the insurance company license.

(c)

Each insurance agent or agency writing a type of insurance other than baggage and short-term travel accident insurance shall pay an occupational license tax as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 24; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 2003-514-E, § 1; Ord. 2017-665-E, § 39)

Note— Former § 804.316.

Sec. 772.316. - Insurance adjusters.

All persons acting as insurance adjusters shall pay a license fee as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx. The provisions of this Section shall not apply to insurance agents.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 2017-665-E, § 39)

Note— Former § 804.317.

Sec. 772.317. - Junk dealers; scrap metal processors.

(a)

As used in this Section:

(1)

Junk means old or scrap copper, brass, rope, rags, batteries, paper, trash, rubber, debris, waste, junked, dismantled or wrecked automobiles or parts thereof, iron, steel and other old scrap, ferrous or nonferrous material.

(2)

Junk dealer means a person who is engaged in the business of maintaining and operating a junkyard and includes a person who travels from place to place purchasing junk, whether or not he maintains or operates a junkyard.

(3)

Junkyard means an establishment or place of business which is maintained, operated or used for storing, keeping, buying or selling junk, or for the maintenance or operation of an automobile graveyard, and the term shall include garbage dumps and sanitary landfills.

(4)

Scrap metal processing plant means an establishment or place of business maintaining and operating machinery and equipment used to process scrap iron, steel and other metals to specifications prescribed by, and for sale to, mills and foundries.

(5)

Scrap metal processor means a person maintaining and operating a scrap metal processing plant.

(b)

Every person engaged in business as a scrap metal processor shall pay a license tax of $225.

(c)

Every person engaged in business as a junk dealer shall pay a license tax of $150.

(d)

Each person who travels from place to place within the City purchasing junk shall pay a license tax of $30.

(e)

The businesses described in subsections (b), (c) and (d) of this Section are deemed separate businesses and a separate occupational license tax shall be paid for each business.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.318.

Sec. 772.318. - Liquefied petroleum gas: distributors and installers.

All persons who deal in liquefied petroleum gas, either as distributors or as installers, shall pay the following license taxes:

(a)

Installation of equipment to be used with liquefied petroleum gas—$50.

(b)

Dealer in liquefied petroleum gas, in appliances and equipment for use of the gas and in the installation of appliances and equipment—$125.

Persons paying a license tax under the provisions of this Section shall not be required to pay a license tax under Section 772.309 or Section 772.312.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.319.

Sec. 772.319. - _______: manufacturers.

A person who manufactures appliances and equipment for the use of liquefied petroleum gas shall pay a license tax of $125.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.320.

Sec. 772.320. - Manufacturing, processing, quarrying and mining.

(a)

Every person engaged in the business of manufacturing, processing, quarrying or mining shall obtain an occupational license under this Section. The amount of the license tax shall be determined by the maximum number of persons actually employed at any one time or to be employed during the license year, at the following rates:

(1)

1—5 employees .....$ 31.25

(2)

6—10 employees .....62.50

(3)

11—20 employees .....125.00

(4)

21—30 employees .....187.50

(5)

31—40 employees .....250.00

(6)

41—50 employees .....312.50

(7)

51—60 employees .....375.00

(8)

61—70 employees .....437.50

(9)

Over 70 employees .....437.50

plus $0.63 for each employee over 70.

In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation.

(b)

No license shall be required under this Section where the manufacturing, processing, quarrying or mining is incidental to and a part of some other business classification for which a license is required by this Chapter and is carried on at the place of business licensed under the other classification.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 25; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.321.

Sec. 772.321. - Miscellaneous business not otherwise provided for.

Every person engaged in the operation of a business of such nature that no license can be properly required for it under other provisions of this Chapter shall pay a license tax of $200; provided, that no license shall be required for the growing or producing of agricultural and horticultural products.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.322.

Sec. 772.322. - Moving picture shows, theaters and drive-in theaters.

Owners, managers or lessors of theaters or halls employing traveling troops, theatrical, operatic or minstrel, giving performances in buildings fitted up for these purposes or moving picture shows giving exhibitions in buildings permanently used for this purpose or drive-in theaters shall be allowed to give as many performances or exhibitions in the buildings, theaters or areas as they wish on payment of the following license tax:

(a)

Drive-in theaters, for each parking space .....$  1.25

(b)

All theaters or buildings permanently used, for each seat .....0.31

(c)

Dinner-type theaters .....200.00

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 26; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.323.

Sec. 772.323. - Pawnbrokers.

Every person engaged in the business of pawnbroker shall pay a license tax of $225.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.324.

Sec. 772.324. - Permanent exhibits.

Anyone who operates for a profit in the City a permanent exhibit shall pay a license fee for each exhibit as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 27; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 2017-665-E, § 39)

Note— Former § 804.325.

Sec. 772.325. - Professions, semiprofessions, businesses, occupations.

(a)

Every person, including the qualifying agent of a business organization, engaged in the practice of a profession or semiprofession hereinafter listed who offers services either directly or indirectly to the public for a consideration, whether or not the endeavor is regulated by law, shall pay the indicated occupational license tax for the privilege of practicing the profession or semiprofession, which license shall not relieve the person paying it from the payment of a license tax imposed on a business operated by him.

(1)

Architect (all types) .....$100

(2)

Attorney .....100

(3)

Certified public accountant or public accountant .....100

(4)

Chemist .....150

(5)

Podiatrist .....200

(6)

Chiropractor .....200

(7)

Consultant .....100

(8)

Dentist .....200

(9)

Private investigator .....100

(10)

Dispensing optician .....50

(11)

Embalmer .....50

(12)

Engineer (all types) .....100

(13)

Masseur or masseuse .....70

(14)

A person, including the qualifying agent of a business organization, licensed under F.S. Ch. 489, Pts. 1 and 2, as follows: .....

(i)

General contractor .....100

(ii)

Building contractor .....100

(iii)

Residential contractor .....100

(iv)

Sheet metal contractor .....100

(v)

Roofing contractor .....100

(vi)

Air conditioning contractor Class A .....100

(vii)

Air conditioning contractor Class B .....100

(viii)

Air conditioning contractor Class C .....100

(ix)

Mechanical contractor .....100

(x)

Commercial pool contractor .....100

(xi)

Residential pool contractor .....100

(xii)

Swimming pool servicing contractor .....100

(xiii)

Plumbing contractor .....100

(xiv)

Electrical contractor .....100

(xv)

Specialty contractor .....100

(15)

A master craftsman acting as a qualifying agent for a business organization licensed under Chapter 342, Ordinance Code .....100

(16)

Naturopath .....100

(17)

Optician .....50

(18)

Optometrist .....150

(19)

Osteopathic physician .....200

(20)

Physician .....200

(21)

Psychologist .....100

(22)

Public relations .....100

(23)

Real estate broker .....50

(24)

Surveyor, land .....50

(25)

Veterinarian .....150

(26)

All other professions .....50

(b)

An occupational license shall not be required where a person, although licensed by law under a regulatory statute, is prohibited by law from engaging in the profession or semiprofession unless under the direct supervision of another person, individual or corporation.

(c)

Every person engaged in the practice of a profession or semiprofession shall be allowed to practice in more than one location without payment of any additional taxes.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 28; Ord. 83-591-400, § 1; Ord. 84-1025-400, § 2; Ord. 85-724-429, § 1; Ord. 88-1256-652, § 1; Ord. 95-854-514, § 4; Ord. 2000-258-E, § 1; Ord. 2002-443-E, § 1)

Note— Former § 804.326.

Sec. 772.326. - Public service.

(a)

Every person engaged in a business, as owner, agent, or otherwise, that performs some service for the public in return for a consideration shall pay a license tax as indicated below:

(1)

Parking lots or parking garages—$0.0194 for each square foot.

(2)

Trailer lots or parks—$1.25 for each trailer space.

(3)

Boat storage—$1.25 for each boat storage space.

(4)

Storage warehouses, cold and dry, other than parking garages but including grain elevators—$200 a year.

(5)

Undertakers and funeral homes—$300 a year.

(6)

Nursing homes, convalescent homes, sanitariums, rest homes, medicenters—$1 a bed.

(7)

Hospitals—$1.25 a bed.

(8)

Introduction bureau, matrimonial bureau, matrimonial brokers, escort service, hostess service and data processing, introduction service—$625 a year.

(9)

Abstract and title insurance—$375 a year.

(10)

Bonding and bail bonding companies—$225 a year.

(11)

Taxicabs—$31.25 for each place of business plus $31.25 for each vehicle operated from the place of business, to a maximum of $625 as to each place of business; provided, that in all cases where a single person operates two or more separate fleets of motor vehicles under different trade names, whether they are operated from one garage, barn or place of business or otherwise, a separate license shall be obtained for each of the fleets of motor vehicles.

(12)

U-drive-it motor vehicles—$6.25 for each location plus $18.75 for each vehicle operating from the location, up to a maximum tax of $625; provided, that u-drive-it motor vehicles rented only to customers who purchase additional services and not to the general public shall be exempt.

(13)

All other for-hire motor vehicles—$6.25 for each location plus $18.75 for each vehicle operating from the location, up to a maximum tax of $625.

(14)

Armored vehicle service—$31.25 for each vehicle.

(15)

Signs, business of painting, building, altering, erecting or maintaining signs of any character:

(i)

Nonrental signs .....$ 70.00

(ii)

Outdoor painted, rental or nonrental signs .....150.00

(iii)

Outdoor poster or painted signs including rental or nonrental signs .....225.00

(16)

Auctioneers: .....

(i)

Livestock .....80.00

(ii)

Farm equipment, products, vegetables, fruits, etc. .....70.00

(iii)

Jewelry .....2,500.00

(iv)

Any other type .....225.00

(17)

Advertising or trade inducement company or individual—$300.00 a year.

(18)

Advertising:

(i)

Contractor for advertising in, on or attached to a boat, car, bus, truck or other vehicle or aircraft of any description .....225.00

(ii)

Writing or contracting space, etc., for others .....150.00

(iii)

Each vehicle advertising on the streets by means of sound amplification .....93.75

(19)

Employment agencies: .....

(i)

Nurses' registry, baby sitters and domestic servants, alone or in connection with another business .....100.00

(ii)

All other employment agencies, alone or in connection with another business .....187.50

(20)

Tugboats: .....

(i)

Less than three tugs .....62.50

(ii)

Three or more tugs .....93.75

(21)

All others—$31.25 for the first employee plus $5 for each additional employee, not to exceed a maximum total of $1,031.25.

(b)

In determining the number of persons employed for the purposes of this Section, all principals shall be deemed employees and shall be included in the calculations. The number of employees are those persons actually employed at any one time or to be employed during the license year.

(c)

No license shall be required under this Section for a business, the principal function of which is the performance of some service for the public in return for a consideration, when the nature of the service is such that an additional license is required of the business by some other Section of this Chapter. But this proviso shall not be construed to exempt service departments of merchandising and other lines of business from a license required by this Section.

(Ord. 80-765-409, § 2; Ord. 82-235-87, § 1; Ord. 82-662-295, § 29; Ord. 83-172-150, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.327.

Sec. 772.327. - Radio, television or broadcasting stations.

A person engaged in the business of operating a commercial radio, television or broadcasting station, or carrying on the business of producing or generating electromagnetic waves for the purpose of broadcasting by radio transmission, or engaged in the business of intrastate radio broadcasting only, or soliciting or selling advertisements in the City upon the local and intrastate portion of the business only, or a combination thereof, shall pay an occupational license tax as follows:

(a)

AM or FM station .....$225.00

(b)

Television station .....437.50

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.328.

Sec. 772.328. - Railroads.

(a)

Every person engaged in the business of operating a passenger terminal railroad station in the City shall pay an occupational license tax of $225.

(b)

Each person engaged in the City in the business of operating a railroad company whose tracks are contained within, or extend into or through, the corporate limits of the City shall pay an occupational license tax of $300.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.329.

Sec. 772.329. - Retail store license.

(a)

For the privilege of conducting, engaging in and carrying on the business of a retailer as defined in this Section, there is levied and assessed upon every person or association of persons as herein defined for each store located and operated, the following license tax based upon the average amount of inventory at one time during the fiscal year. Leased departments of stores shall pay a separate license tax on each department.

(1)

Not over $1,000 stock—$31.25.

(2)

The next $4,000 stock—$18.75 each thousand.

(3)

The next $5,000 stock—$12.50 each thousand.

(4)

The next $10,000 stock—$9.38 each thousand.

(5)

The next $30,000 stock—$5.00 each thousand.

(6)

The next $50,000.00 stock—$3.75 each thousand.

(7)

All stock over $100,000.00—$1.25 each thousand, up to a maximum tax of $1,500.

In all cases where a retailer carries a stock of more than one type of merchandise subject to this classification, then the value of stock shall be arrived at as if one and the same.

(b)

As used in this Section:

(1)

Retailer includes every person engaged in the business of making sales at retail, but shall not include bulk plants engaged principally in the sale of gasoline and other petroleum products, ice plants, or ice dealers engaging principally in the sale of ice plants, or ice dealers engaging principally in the sale of ice, bakeries and other manufacturing or processing plants selling only the products manufactured or processed therein, restaurants, cafes, cafeterias, hotels and liquor stores; provided, that where food or intoxicating liquors are sold in connection with a principal business but only incidental thereto, the principal business shall not be exempt from the license tax imposed herein.

(2)

Retail sale or sale at retail means a sale to a consumer or to a person for a purpose other than for resale in the form of tangible personal property, whether owned or sold on open account or on consignment and whether the sale is of the equity in the property; provided, that no sale shall be construed to be a retail sale where goods, wares and merchandise are sold in wholesale quantities at wholesale prices by licensed wholesale dealers under standing orders or through outside salesmen as distinguished from sales of small packages at retail prices or is sold in wholesale quantities and at wholesale prices to a governmental institution, subdivision or agency.

(Ord. 80-765-409, § 2; Ord. 82-235-87, § 2; Ord. 82-662-295, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.330.

Sec. 772.330. - Schools, colleges, etc.

Every person engaged in the business of operating a school, college or other educational or training institution for profit shall pay a license tax as follows:

(a)

Academy of music .....$ 50

(b)

Barber college .....150

(c)

Beauty culture school .....150

(d)

Dance academy .....50

(e)

Kindergartens, day nurseries and combined kindergarten-day nurseries .....50

(f)

Schools: .....

(1)

Business college, vocational school, driving instruction and schools not otherwise licensed .....150

(2)

Private academic .....70

(3)

Ceramic school .....70

(g)

Teachers: .....

(1)

Dancing .....30

(2)

Instrumental or voice .....30

(3)

Private instruction or tutoring .....30

Teachers shall be allowed to teach in more than one location without payment of additional taxes and teachers giving lessons or instructions in their homes without assistance or a staff shall not be required to pay a license tax.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.331.

Sec. 772.331. - Telegraph systems.

Every person engaged in the business of owning or operating a telegraph system within the City shall pay a license tax of $625.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.332.

Sec. 772.332. - Telephone systems.

Every person engaged in the business of owning or operating a telephone system in the City for profit shall pay a license tax according to the following schedule:

(a)

On the first 1,000 phones or instruments, or fraction of 1,000—$0.19 for each phone or instrument operated or installed.

(b)

On the second 1,000 phones or instruments, or fraction over 1,000—$0.15 for each phone or instrument operated or installed.

(c)

On all phones or instruments over 2,000—$0.09375 for each phone or instrument operated or installed. However, a telephone company paying a franchise fee to the City shall pay a license tax according to the following schedule:

(1)

On the first 1,000 phones or instruments, or fraction of 1,000—$0.15 for each phone or instrument operated or installed.

(2)

On the second 1,000 phones or instruments, or fraction over 1,000—$0.12 for each phone or instrument operated or installed.

(3)

On all phones or instruments over 2,000—$0.075 for each phone or instrument operated or installed.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 31; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.333.

Sec. 772.333. - Trading, etc., in intangible personal property.

Every person engaged in the business of trading, bartering, buying, lending or selling intangible personal property, whether as owner, agent, broker or otherwise shall pay a license tax according to the following schedule:

(1)

Brokers:

(i)

Futures and options .....$225.00

(ii)

Investment .....200.00

(iii)

Mortgage .....75.00

(iv)

Stocks and bonds, wire service .....300.00

(2)

Building and loan association .....200.00

(3)

Business loan broker .....262.50

(4)

Business opportunities .....70.00

(5)

Finance or loan business: .....

(i)

Motor vehicle financing only .....300.00

(ii)

Insurance premium financing only .....187.50

(iii)

Discount consumer finance business under Florida Statutes .....562.50

(iv)

General finance business, financing automobiles, appliances, etc. .....562.50

(v)

Small loan business under Florida Statutes .....562.50

(vi)

A person engaged in making loans of money, credit, goods, or choses in action, regardless of the amount or value, or in advertising or soliciting the business in any manner whatsoever, or in acting as an agent by the borrower or lender, whose principal may be a citizen of the City or otherwise, or in lending money on automobiles, furniture or other merchandise, or in purchasing accounts receivables, or in attempting to adjust debts by agreeing to furnish money for the purpose of adjustment, or in acting as agent for adjustment of debts on a fee basis for either debtor or creditor, where the business or occupation is not otherwise specified .....562.50

This subparagraph shall not be construed so as to apply to legally licensed pawnbrokers, real estate brokers in connection with real estate transactions or credit unions operating under provisions of state or federal statutes.

(vii)

Debtor's clearing house or debtor's clearing agency, being a person who acts as agent for the adjustment of debts without furnishing or assisting in the procurement of funds for the adjustment .....187.50

(6)

Investment companies: .....

(i)

Small business .....262.50

(ii)

Salary purchases .....562.50

(iii)

Sureties .....562.50

(7)

All others .....200.00

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.334.

Sec. 772.334. - Trading, etc., in tangible personal property.

(a)

Every person engaged in the business of trading, bartering, serving or selling tangible personal property at retail, as owner, agent, broker or otherwise, shall pay a license tax in an amount as follows:

(1)

Not over $1,000 stock—$31.25.

(2)

The next $4,000 stock—$18.75.

(3)

The next $5,000 stock—$12.50 each thousand.

(4)

The next $10,000 stock—$9.38 each.

(5)

The next $30,000 stock—$5.00 each thousand.

(6)

The next $50,000 stock—$3.75 each thousand.

(7)

All additional stock over $100,000 stock—$1.25 each thousand, up to a maximum tax of $1,500, which shall entitle him to maintain one place of business, stationary or movable. He shall pay an additional license tax for each additional place of business, stationary or movable.

(b)

Every person engaged in the business of trading, bartering, serving or selling tangible personal property as wholesalers, distributors or jobbers, as owner, agent, broker or otherwise, shall pay a license tax based upon the average amount of stock during the fiscal year in accordance with the following schedule:

(1)

Not over $4,999 stock .....$43.75

(2)

$5,000 to $49,999 stock .....168.75

(3)

$50,000 to $99,999 stock .....293.75

(4)

$100,000 to $299,999 stock .....418.75

(5)

$300,000 to $399,999 stock .....543.75

(6)

$400,000 to $499,999 stock .....668.75

(7)

All additional stock over $500,000: $1.25 each thousand, up to a maximum tax of $937.50.

(c)

In all cases where a wholesaler, jobber, manufacturer or distributor carries a stock of more than one type of merchandise subject to this classification, the value of stock shall be arrived at as if one and the same; provided, that a wholesaler, jobber, manufacturer or distributor distributing primarily to his own retail stores shall only be required to pay a license tax for the activity as a wholesaler, jobber, manufacturer or distributor in accordance with the following schedule:

(1)

Not over $4,999 stock .....$ 21.88

(2)

$5,000 to $49,999 stock .....84.38

(3)

$50,000 to $99,999 stock .....146.88

(4)

$100,000 to $299,999 stock .....209.38

(5)

$300,000 to $399,999 stock .....271.88

(6)

$400,000 to $499,999 stock .....334.38

(7)

All additional stock over $500,000: $0.63 each thousand, up to a maximum tax of $468.75.

(d)

No license shall be required under this Section where the trading, buying, bartering, serving or selling of tangible personal property at retail or wholesale is a necessary incident of some other business classification for which an occupational license is required by this Chapter and is carried on at the place of business licensed under the other classification; provided, that this subsection shall not be construed to exempt wholesalers, distributors, jobbers or manufacturers from being required to pay the scheduled license fee outlined in this Section when distributing goods to their retail stores.

(e)

This Section shall not apply to a person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products.

(Ord. 80-765-409, § 2; Ord. 82-235-87, § 3; Ord. 82-662-295, § 32; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.335.

Sec. 772.335. - Vending machines.

(a)

As used in this Section:

(1)

Laundry equipment means equipment necessary for the operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines, and soap, bleach and laundry bag dispensing machines.

(2)

Merchandise vending machine means a machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation. A merchandise vending machine which provides a variety of selections from one or more coin, slug, token or paper currency slots or selection buttons, handles, or knobs, but is not devisable into units that can be set up separately, shall be considered as a single merchandise vending machine for the purpose of the license tax calculation set forth in this Section.

(3)

Service vending machine means a machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and which dispenses some service or amusement.

(b)

A person who operates for a profit, or allows to be operated for a profit in his place of business or on his property, any of the vending machines described in subsection (a) of this Section shall pay a license tax according to the following schedule, except the exemptions allowed in subsection (c) of this Section:

(1)

Merchandise vending machines—$6.25 for each machine.

(2)

Service vending machines—$6.25 for each machine.

(3)

Laundry equipment—$1.56 for each piece of equipment.

(4)

Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public—$50, plus $0.63 for each coin-operated radio, television set, vibrating mattress or similar device installed in guest rooms in hotels, tourist homes, tourist courts, rooming houses, motels and other businesses providing housing accommodations for the traveling public.

(5)

Penny vending machines—$1.25 for each machine.

(c)

The following vending machines and lockers are exempt from the tax levied by this Section:

(1)

Vending machines which dispense only United States postage stamps, unadulterated Florida-produced citrus juices or newspapers.

(2)

Penny-operated vending machines located in licensed places of business and dispensing only nuts, citrus juices and other food products.

(3)

Coin-operated parcel-checking lockers and toilet locks used in railroad, bus, airport stations and depots, and in hotels, boardinghouses, restaurants and rest rooms for the convenience of the public.

(4)

Coin-operated telephones which are otherwise subject to a tax under Section 772.332.

(d)

All machines listed under subsections (b)(1), (2) and (5) of this Section shall display in a prominent place on each machine a proper sticker or decal to be furnished by the Tax Collector showing that the tax has been paid.

(e)

Whenever the Tax Collector shall find a vending machine required to be licensed under this Section being operated without a current valid occupational license, he shall attach to the vending machine a notice of delinquent taxes, not larger than three inches in width by four inches in length, in a form approved by the Tax Collector. A person who removes a notice of delinquent taxes or who removes moneys from a vending machine before license taxes are paid shall be guilty of a class D offense. If, at the end of ten days after the affixing of the notice of delinquent taxes, the license tax remains unpaid, the Tax Collector shall proceed as provided in Section 772.124.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 33; Ord. 83-591-400, § 1; Ord. 91-1169-455, § 2; Ord. 95-854-514, § 4)

Note— Former § 804.336.

Sec. 772.336. - Water companies and sewage disposal companies.

(a)

Every person engaged in the business of operating water companies with 25 or more customers or sewage disposal companies with 25 or more customers shall pay a license tax of $225 for each company so operated.

(b)

For the purpose of this Section, a person furnishing water or sewage disposal service through mains for profit shall be construed to be a water company or sewage disposal company.

(c)

Municipal corporations which own and operate their own water plants and sewage disposal system shall not be subject to the license tax imposed by this Section.

(Ord. 80-765-409, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.337.

Sec. 772.337. - Hobby shows, certain exceptions.

Every person engaged in the business of operating a hobby show for profit shall pay a license tax at a rate of $25 per hobby show not exceeding 30 days in duration. No occupational license tax shall be required for a person who is a participant in a hobby show which is conducted in a City-owned facility under a lease agreement with the City. A hobby show is a show in which the participants exhibit items of a hobby or collector's nature such as stamps, coins, rocks, shells and other similar items for trading, bartering, buying or selling.

(Ord. 80-765-409, § 2; Ord. 81-238-198, § 6; Ord. 83-591-400, § 1; Ord. 88-1173-663, § 2; Ord. 95-854-514, § 4)

Note— Former § 804.338.

Sec. 772.338. - Fortune-tellers, clairvoyants, etc.

Every fortune-teller, clairvoyant, palmist, astrologer, phrenologist, character reader, spirit medium, absent treatment healer or mental healer and every person engaged in an occupation of a similar nature shall pay a license tax of $75.

(Ord. 81-238-198, § 7; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.339.

Sec. 772.339. - Reserved.

Editor's note— Former § 772.339, relative to park vendors and downtown sidewalk vendors, was repealed by § 1 of Ord. 93-408-312. The provisions of former § 772.339 derived from Ord. 83-845-476, § 2; Ord. 88-498-464, § 9; and Ord. 90-216-79, § 26.

Sec. 772.340. - Adult Arcade Amusement Center.

A person engaged in the business of operating an Adult Arcade Amusement Center as contemplated by Chapter 155, Ordinance Code, shall pay a license tax of $40 a day which shall entitle him to maintain one place of business.

(Ord. 2010-326-E, § 8)

Sec. 770.333. - Reserved. Chapter 774 - DISCRETIONARY SALES SURTAX FOR TRANSPORTATION