Schedule of established BTRs

The assessments of BTRs are hereby fixed as follows:

EXPAND Code BTR Category: Name, Description and Requirement(s) Rate ($) 0010 Abstract and/or title company. Requires License from the Florida Department of Financial Services if selling insurance. 236.00 0040 Accountant, certified public (CPA). Requires License from DBPR. 116.00 0030 Accounting and/or bookkeeping service. Does not apply to BTR Codes: "0040" and "0020." 116.00 0020 Accounting professional association (PA), corporation (Corp) or firm. 116.00 0050 Acupuncturist. Requires License from DOH. 116.00 0060 Addressing, mailing, and sorting services. 99.00 0070 Administrative office. When sole functions are administrative in nature and not applicable to any other BTR category. 131.00 0080 Adult care facility. License from AHCA is required. 99.00 0090 Adult congregate living facility. License from AHCA is required. 99.00 0100 Advertising agency or trade inducement company. Each company or individual as provided. 667.00 0110 Advertising, aircraft (per aircraft). 120.00 0160 Advertising, outdoors:  Not exceeding 50 displays. 236.00  More than 50 displays, each display thereafter. 2.00 0120 Advertising, street. Each person advertising on the streets with banners, floats or by other means: Where no vehicle is used. 120.00 0130 Advertising, street. Each person advertising on the streets with banners, floats or by other means: Where vehicle is used, each vehicle. 120.00 0140 Advertising, street. Each person advertising on the streets with banners, floats or by other means: Contracting advertising in/or on buses and other motor vehicles. 120.00 0150 Advertising, street. Each person advertising on the streets with banners, floats or by other means: distributing circulars, pamphlets and other advertising matter (not to apply to merchants in compliance, advertising their own goods and merchandise). 120.00 0170 Advertising, theater screens. Per screen on which advertising is shown. 120.00 0180 Aircraft brokers or dealers. 120.00 1820 Air guns dealers. A separate BTR is not required of dealers who have a firearms ammunition dealer's BTR. Requires Federal License from Department of Alcohol, Tobacco and Fire Arms for Firearms. 296.00 0190 Ambulance service or business. Not operating as an undertaker, operating ambulances as follows:  Not exceeding one ambulance. 42.00  For each additional ambulance. 27.00 0210 Amusement park. 1,332.00 0220 Answering service. 120.00 0230 Apartment houses. An apartment house BTR does not permit a public dining room without a restaurant BTR. Requires license from DBPR for five or more units. Tax based on number of rooms, not including: bathrooms, kitchen or closets. An apartment house is defined as three or more dwelling under same roof units:  Up to ten rooms. 27.00  More than ten rooms, for each additional room. 2.00 0240 Appraiser. Other than for real property. 116.00 0250 Architect. 116.00 2330 Architect, landscape. 116.00 0260 Architectural firm, partnership, PA or Corp. 116.00 0270 Armored car service. 99.00 0280 Artist, all types. Commercial, graphic, or noncommercial, each. 116.00 0290 Art galleries. When only displaying. If selling; and not incidental, as outlined in the Certificate of Use issued by the City of Miami Zoning Department, a Merchant Retail BTR is required. 99.00 0310 Attorney who is not a PA or Corp. Requires membership in Florida BAR. BTR is not prorated. 116.00 0300 Attorney; Firm, PA, Corp. or Partnership. BTR is not prorated. 116.00 0350 Auction business. Requires license from DBPR. 1,826.00 0360 Auctioneer. Requires license from DBPR. 667.00 0370 Auctioneer, apprentice. Apprentice means any person who is being trained as an Auctioneer by a State of Florida licensed Auctioneer. Requires License from DBPR. 667.00 0380 Auction: in addition, for each day or fraction thereof, at each location where an auction is held of goods, wares, merchandise, or real estate vehicles. 45.00 0390 Audio visual production services. 120.00 0395 Automated teller machines (ATM). Not required if in same location or building structure as Banking Institution, that is owner thereof. 99.00 0400 Automobile, new motorized vehicles dealers. Dealers, agencies or persons engaged in the sale of automobiles, trucks or tractors or other motor driven vehicles may be permitted to deal in secondhand vehicles taken in exchange on sales of new vehicles without securing a Secondhand Dealers BTR; provided that the entire operation is conducted from one location. Requires License from (DMV). A BTR is required for each location as follows:  First location. 525.00  Each location thereafter. 215.00 0410 Automobile, auctioneer. Requires License from DBPR. 220.00 0490 Automobile battery and charging station. Alone or in connection with any other business. Requires Registration from the Florida Department of Agriculture for new and renewal BTR. 44.00 0420 Automobile body shop. Requires Registration from the Florida Department of Agriculture for new and renewal BTR. Employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15 persons. 400.00 0430 Automobile/car wash, by hand. Alone or in connection with any other business. Employing persons, including owners and operators:  Not exceeding two persons. 27.00  More than two, not exceeding five persons. 42.00  More than five persons. 68.00 0440 Automobile/car wash, by machine or power tools. Alone or in connection with any other business. Where one or more power machines are used. Employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten persons, not exceeding 15 persons. 267.00  More than 15 persons. 400.00 0445 Automobile car wash—Mobile. Alone or in connection with any other business. 99.00 0500 Automobile driving school. Requires license from DMV. 99.00 0595 Automobile immobilization. As regulated in Chapter 42 of City Code. 116.00 0460 Automobile mechanical repairs. Alone or in connection with any other business. Requires registration from the Florida Department of Agriculture for new and renewal BTR. Employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15 persons. 400.00 0470 Automobile mobile repair units. Requires Registration from the Florida Department of Agriculture for new and renewal BTR. Each person engaged in or operating mobile repair units, for each truck so operated and within the corporate limits of the city. 220.00 0450 Automobile paint shop. Alone or in connection with another business. Requires registration from the Florida Department of Agriculture for new and renewal BTR. Employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15 persons. 400.00 0530 Auto/motorized vehicle rental and leasing. Each location. 195.00 0480 Automobile service station. Alone or in connection with any other business:  Not exceeding four gasoline metered nozzles. 68.00  For each additional gasoline metered nozzle. 16.00 0520 Automobile parking garage or parking space. Per space. 2.00 0540 Automobile storage garage. For storing, cleaning, and/or caring for motor driven vehicles or equipment:  Not exceeding 25 cars. 42.00  More than 25, not exceeding 50 cars. 68.00  More than 50 cars. 135.00 0550 Automobile storage or parking lot.  For each storage or parking place where the areas do not exceed 10,000 square feet. 64.00  For each additional 5,000 square feet or a fractional are thereof. 33.00 0560 Auto tag and tax collection agency. Alone or in connection with any other business. 215.00 0570 Automobile tire. Recapping, vulcanizing, rethreading, or repairing shop. Requires registration from the Florida Department of Agriculture for new and renewal BTR. 99.00 0580 Automobile towing. 116.00 0590 Automobile towing from private property. As regulated in Chapter 42 of this Code. 116.00 0610 Automobile valet parking service. Alone or in connection with any other business. 99.00 0620 Automobile vehicle wrecking company. 99.00 3640 Baggage or transfer companies. With no established place of business in the city. Requires registration from the Florida Department of Agriculture for new and renewal BTR for a moving company. 215.00 1000 Bail bondsmen, professional bondsmen, or surety bondsmen, each type. Requires State of Florida License from the Department of Financial Services. 99.00 0640 Bakery, retail selling without delivery service, each retail place of business. If consumption of food on premises, a Registration from the Department of Agriculture is required. 44.00 0650 Bakery, retail selling with delivery service, each retail place of business. If consumption of food on premises, a registration from the Department of Agriculture is required. For the first two vehicles. 44.00  In addition, for each delivery vehicle in excess of two. 88.00 0660 Bakery, wholesale selling, or delivering with less than six delivery vehicles. 68.00 0670 Bakery, wholesale selling, or delivering with six or more delivery vehicles. 400.00 0680 Bakery products distributors. Selling or distributing bakery products not manufactured within corporate limits of the city, each distributor. 480.00 0715 Banks including domestic, foreign, international, Edge Act banks, savings and loan associations, savings company, trust company and building and loan associations. Every person, partnership or other incorporated or unincorporated business entity, firm or corporation engaged in business as a bank, trust company, savings company, building and loan association, savings and loan association, whether as owner, agent, broker or otherwise, shall pay a BTR for each place of business. Requires copy of Charter (state or national). 727.00 0690 Bankruptcy and closing out sales. As regulated in Chapter 32 of this Code: Engaging in, managing or conducting at retail any sale of goods, wares, merchandise under the circumstances stated in Chapter 32 of this Code. See section 32-29 of this Code for the nonrefundable investigation fee of $25.00. Initial BTR and supplemental BTR of same term:  For a period not exceeding 15 days. 61.00  For a period not exceeding 30 days. 122.00  For a period not exceeding 60 days. 184.00 0692 Bankruptcy. A further tax of $2.00 per $1,000.00 of the price set forth on the inventory provided for in Chapter 32 of this Code; provided that no such BTR shall be issued for more than 60 days. 2.00 0700 Bankruptcy. Supplemental BTR extending time of sale as provided in section 32-31 of the City Code per day for the time during which such supplemental BTR is granted. 99.00 0710 Bankruptcy. As regulated in chapter 32 of this Code. Purchasing at sale under assignment for benefit of creditors or for trustee in bankruptcy and advertising as bankrupt or distressed stock in resale, for each and every day during the continuance of the sale. 293.00 0750 Barber or beauty school. Requires license from DBPR. 210.00 0740 Barbers/cosmetologists assistants. Requires license from DBPR. 13.00 0720 Barbers, hair stylists, hair designers. Requires license from DBPR. 13.00 0780 Barbershops, hair styling studios and hair styling salons. Requires license from DBPR.  First chair. 20.00  Each additional chair (whether operated or not). 15.00 0790 Beauty parlors, hair styling studios and hair styling salons. Requires license from DBPR. For beauty parlor or barber chairs set up in such place of business (whether operated or not):  First chair. 20.00  Each additional chair (whether operated or not). 15.00 0794 Beauty parlor, each manicuring or pedicuring table. 14.00 0792 Beauty parlor, each permanent wave machine. 14.00 0796 Beauty parlor, each waxing or acrylic nail machine or table. 14.00 0800 Bicycle repair and rental. Alone or in connection with any other business. 120.00 0810 Billiard, pool or bagatelle tables. 42.00 0820 Bingo or guest games. 58.00 0830 Blueprinting map and plot makers. Requires license form the DBPR for map maker. 99.00 0840 Boarding houses. BTR based on number of rooms not including: bathrooms, kitchen and closets. Requires license from DBPR if five or more rooms. A boardinghouse BTR permits the serving of meals.  Not exceeding ten rooms. 42.00  More than ten rooms, for each additional room. 2.00 0880 Boat, brokers; ships yachts. Requires license from DBPR. 215.00 0890 Boat, charter fishing (as reg. in section 50-301 et seq. of this Code). Each boat. 30.00 0900 Boat, designers and builders, not operating as a boat and ship yard. 120.00 0910 Boat, excursion, sight seeing, and deep sea fishing (as regulated in section 50-301 et seq. of this Code). Each boat. 30.00 0920 Boat, ferry and sightseeing. Owners, operators or managers of boats used wholly or in part as ferry or sight seeing boats, each host with passenger capacity as follows:  Not exceeding ten passengers. 27.00  More than ten, not exceeding 50 passengers. 42.00  More than 50 passengers. 68.00 0970 Boat, marine towing and lightering. Owners, operators or managers of boats used wholly or in part for towing or lightering (permits one barge or lighter free with each towboat operating hereunder this BTR as follows), alone or in connection with any other business:  Not exceeding two towboats. 68.00  More than two towboats. 135.00 0980 Boat, marine towing and lightering. Or each barge or lighter in excess of the number of towboats operating hereunder this BTR, or for each barge or lighter not permitted in connection with a towboat. 15.00 0850 Boat, marine ways and dry docks. Not licensed as a boat and ship yard, with capacity for hauling boats as follows:  Not exceeding three-foot draft. 42.00  More than three, not exceeding five-foot draft. 68.00  More than five-foot draft. 135.00 0960 Boats, service or fuel supply. Owners, operators or managers of boats used wholly or in part as gasoline or oil or other fuel or supply service boats, alone or in connection with any other business, each boat. 99.00 0870 Boat and ship yard. Having capital investment as follows:  Not exceeding $10,000.00. 68.00  More than $10,000.00, not exceeding $25,000.00. 135.00  More than $25,000.00, not exceeding $50,000.00. 200.00  More than $50,000.00, not exceeding $100,000.00. 267.00  More than $100,000.00. 400.00 0860 Boat storage, basins, and sheds. Alone or in connection with any other business, with storage space as follows:  Not exceeding 7,500 square feet. 68.00  More than 7,500, not exceeding 15,000 square feet. 135.00  More than 15,000 square feet. 267.00 0930 Boat, party and touring. Owners, operators or managers of boats used wholly on in part as livery, party or touring boats, each boat with accommodations as follows:  Not exceeding five persons. 27.00  More than five, not exceeding ten persons. 42.00  More than ten persons. 68.00 0950 Boats, peddling. Owners, operators or managers of boats used wholly or in part for peddling:  Not exceeding 40 feet in length. 42.00  More than 40 feet in length. 68.00 0940 Boats type: Canoes, rowboats and sailboats for hire, or similar business. Alone or in connection with any other business.  Not exceeding ten boats. 27.00  More than ten boats. 68.00 0990 Bonding companies or individual bond agents. Criminal or appeal bonds, any person or firm operating for the purpose of furnishing or writing and executing criminal bonds or appeal bonds (not to apply to bond agents furnishing insurance, who are subject to the insurance companies provisions) 320.00 1010 Book bindery service or agent. Alone or in connection with any other business. 99.00 1020 Botanica. 99.00 1030 Botanical or zoological garden or other similar establishments. 330.00 1040 Bottlingworks. 320.00 1050 Bowling alley:  One alley: 68.00  Each additional alley: 40.00 1060 Business opportunity broker. Requires license from DBPR. 99.00 1070 Butcher, wholesale. Meat and packinghouse products, wholesale, dealing in their own products (except those covered by "Merchants," subheading, "Jobbers and distributors") 480.00 1080 Butcher, retail. Requires registration from the Florida Department of Agriculture. Employing meat cutters as follows:  Not exceeding two cutters. 27.00  More than two, not exceeding five cutters. 68.00  More than five cutters. 135.00 1090 Cabarets or nightclub. If liquor is served, a current and valid License from DBPR is required for new and renewal BTR's. In addition, a completed and notarized affidavit is required for new and renewal BTR's. 1,826.00 3190-02 Cafe/coffee shops/sandwich shop. Every person engaged in the business of operating a cafe/coffee shop/sandwich shop, or any other public eating place whether operated in conjunction with some other line of business or not, shall pay a BTR based on the number of people for which he/she has seats or accommodations for the service or consumption of food at any time, in accordance with the following schedule:  Zero to ten seats. 27.00  More than ten seats, each seat. 2.00  When tables and chairs are shared with the other eating establishments in a common eating area and/or do not own such tables and chairs will be assessed a BTR by dividing the number of chairs by the number of restaurants in accordance with the above schedule. Depending on the situation, either a license from the DBPR or a License from the Florida Department of Agriculture will be required. 3190-03 Cafeteria. Every person engaged in the business of operating a cafeteria or other public eating place whether operated in conjunction with some other line of business or not, shall pay a BTR based on the number of people for which he/she has seats or accommodations for the service or consumption of food at any time, in accordance with the following schedule:  Zero to ten seats. 27.00  More than ten seats, each seat. 2.00  Cafeterias that share tables and chairs with the other eating establishments in a common eating area and/or do not own such tables and chairs will be assessed a BTR by dividing the number of chairs by the number of restaurants in accordance with the above schedule. Depending on the situation, either a license from the DBPR or the Florida Department of Agriculture is required. 1100 Calculating and statistical service. 99.00 1110 Carnivals, circuses street shows, exposition companies or shows or performance given in any temporary enclosure.  For the first day. 366.00  For each day thereafter. 183.00 1120 Carnivals or circuses held in a facility owned and operated by the city where a fee has been charged for the use of the facility.  For the first day. 183.00  For each day thereafter. 88.00 1130 Carpets, rugs, and furniture cleaning. Cleaning, by hand or vacuum process alone or in connection with any other business. 99.00 1140 Carpets and rugs, installation. When not operating as a merchant retail carpet or rug dealer. 99.00 1150 Caterer and/or catering. Requires Registration from the Florida Department of Agriculture. 99.00 1180 Check cashing service and currency exchange. Alone or in connection with any other business. Requires license from the State of Florida Office of Financial Regulation. Does not apply to banks. State license is not required when check cashing is incidental to retail business and if, proceeds from check cashing operation do not exceed five percent of total gross income from retail sales of goods and services. 99.00 1170 Chemist. 116.00 1190 Chiropractic physician. Requires license from DOH. 116.00 1200 Cigars and tobacco products retail dealers. Alone or in connection with any other business (except drugstores), carrying stocks as follows:  Not more than $100.00. 40.00  More than $100.00, not more than $250.00. 75.00  More than $250.00, not more than $500.00. 185.00  More than $500.00. 367.00 1210 Cigars and tobacco products manufacturer. Employing persons, including owners and workmen:  Not exceeding five persons. 27.00  More than five, not exceeding 15 persons. 68.00  More than 15, not exceeding 25 persons. 94.00  More than 25 persons. 135.00 1220 Circus parades. 99.00 1230 Clinical social worker. Requires license from DOH. 116.00 1240 Clothing, alterations. Alone or in connection with any other business. 99.00 1250 Clothing, custom tailor, retail. Requires merchant retail BTR for sale of stock not manufactured on the premises. 68.00 1330 Coin operated; amusement machine. As regulated in chapter 12 of this Code. Requires yearly submission of city affidavit and list of location(s).  First machine. 183.00  Each additional machine up to nine machines. 34.00 1480 Coin operated; beverage machine, dispensing. As regulated in chapter 12 of this Code. 23.00 1370 Coin operated; car wash. As regulated in chapter 12 of this Code. Alone or in connection with any other business. 99.00 1430 Coin operated; laundry equipment. As regulated in chapter 12 of this Code. Includes washers, dryers, pressing, ironing and dispensing machines. First machine. 69.00  Each additional machine. 1.00 1460 Coin operated; merchandise vending machine. As regulated in chapter 12 of this Code. Each machine. 15.00 1340 Coin operated; mechanical rides of all types, non-operator. As regulated in chapter 12 of this Code.  First machine. 183.00  Each additional machine up to 13. 34.00 1350 Coin operated; mechanical rides of all types, operator. As regulated in chapter 12 of this Code. 458.00 1380 Coin operated; music machine, non-operator. As regulated in chapter 12 of this Code.  First machine. 183.00  Each additional machine up to 13 machines. 22.00 1390 Coin operated; music machine, operator. As regulated in chapter 12 of this Code. 458.00 1360 Coin operated; photographing, photocopying, and laminating machines. As regulated in chapter 12 of this Code. 27.00 1470 Coin operated; penny in the slot (one cent to 25 cents). As regulated in chapter 12 of this Code. Vending merchandise only, mechanically (operated), each machine. 2.00 1450 Coin operated; service machine, other. As regulated in chapter 12 of this Code. Any other service machine not specifically mentioned. 27.00 1440 Coin operated; weighing machine. As regulated in chapter 12 of this Code. The person securing such BTR owns and operates:  More than one, and not exceeding five machines, each machine. 15.00  More than five, and not exceeding 50 machines. 400.00  More than 50, and not exceeding 100 machines. 533.00  More than 150, each machine. 2.00 1490 Cold storage or food locker rental. Renting cold storage space to the public. 99.00 1500 Collection agency. Alone or in connection with any business. Engaged in collecting claims and accounts, collecting rents and not operating as a real estate agency. Each agency. 99.00 1510 Community based residential facility. License from AHCA is required. Covers drug rehabilitation, elderly and halfway houses. 99.00 1520 Computer or data processing service. 99.00 1530 Consultant business or professional of a not specifically mentioned herein, State of Florida licensed professional. 116.00 1720 Copy/duplicating service. Alone or in connection with any other business. 99.00 0730 Cosmetologists. Requires license from DBPR. 13.00 1540 Court reporter or public stenographer. BTR required when office is located in the city and/or when an individual is registered with an agency located in the city; BTR required for each person registered with agency. 116.00 1550 Credit bureau. Alone or in connection with any other business.  Not exceeding five persons, each agency. 68.00  More than five persons, each agency. 135.00 1560 Customhouse brokers. 99.00 1570 Dancehalls and ballrooms. 320.00 1580 Dance studio. Teaching students under 18 years old. Requires registration from the Florida Department of Agriculture for new and renewal BTR. 68.00 1590 Dance studio. Teaching students over 18 years old. Requires registration from the Florida Department of Agriculture for new and renewal BTR. 183.00 3550 Data exchange service. Includes computer exchange service. 606.00 1600 Delicatessen. Alone or in connection with any other business. If stock carried exceeds $200.00 in value, a merchant retail BTR is required. Requires State of Florida registration from the Department of Agriculture. 99.00 1610 Dental hygienist. Requires license from DOH. 116.00 1620 Dental laboratory. Requires license from DOH. 116.00 1630 Dentist. Requires license from DOH. 116.00 1640 Dietician. Requires license from DOH. 116.00 1660 Disc jockey. 99.00 1670 Display room for hire. 120.00 1680 Dog or small animal exhibit. 296.00 1700 Draft artist. Alone or in connection with any other business. 116.00 1690 Dramatic or theatrical troupes or companies. 99.00 1710 Drugstore retail dealer. State license required from DOH. Includes the right to sell ice cream and cigars and tobacco without an additional BTR.  Not exceeding $1,000.00. 55.00  For each additional $1,000.00 or fractional part thereof. 6.00 1750 Editors. 296.00 1730 Electric light and power companies. Alone or in connection with any other business. 2,324.00 1755 Electrolysis. Includes removal, replacement, and weaving of hair. Requires license from DOH. 99.00 1940 Embalmers. State license required from the DBPR. 116.00 1740 Employment agencies. Each location. Requires license from DBPR. 215.00 1765 Engineer, professional, as per state. Operating in any capacity thereof. 116.00 1760 Entertainers, professional. Includes actors, actresses, bands, musicians, vocalists, and similar professions and companies. 99.00 1770 Exhibitors. General exhibitor is hereby defined as any individual, partnership, or other incorporated or unincorporated business entity, or promoter using public facilities for the purpose of exhibiting or displaying products for sale or to take orders to sell their products. The exhibitor's BTR shall be charged for each day of operation of the event, display or exhibition. One BTR may be issued to cover more than one day of operation, with the BTR terminating on the last day of such event, display or exhibition. Per day. 87.00 1780 Fashion designer. 116.00 1790 Film development service. Alone or in connection with another business. 99.00 1800 Finance company or loan agent. Requires State of Florida license from Department of Financial Services. 480.00 1810 Firearms and ammunition dealer. Requires federal license from Department of Alcohol, Tobacco and Fire Arms. Includes ammunition, pistols, rifles, shotguns and other firearms and weapons. 296.00 1830 Fire extinguisher service. 99.00 1840 Fish market, retail. Requires State of Florida registration from Department of Agriculture. 99.00 1850 Fish commission merchant or wholesale dealer. Packers or shippers. See "Packers and shippers." 236.00 1860 Flea market, on private property. In addition to "operator," a separate BTR is required for individual vendors.  One day. 183.00  Two—20 days, each day. 92.00  21—40 days, each day. 46.00  For each day thereafter. 23.00 1870 Flea market, when held in a facility owned and operated by the city where a fee has been charged for the use of the facility and does not apply to individual vendors that require a separate BTR:  One day. 183.00  Two—20 days, each day. 92.00  21—40 days, each day. 46.00  For each day thereafter. 23.00 1880 Florists. 62.00 1890 Flowers, cut. Applies to wholesale flower dealers only. 99.00 1900 Fortunetellers, astrologists, card readers, character readers, spiritualists, clairvoyants, crystal gazers, graphologists, hypnotists, palmists, phrenologists, and every person engaged in a similar occupation. Requires an active BTR from Miami-Dade County within the previous two years for each person. Each person. 891.00 3200 Food, retail (not a restaurant). Such as sandwiches, peanut butter crackers, potato chips, hard boiled eggs. etc. Requires registration from the Florida Department of Agriculture. When sold or served in any place other than in a dining room, cafe, cafeteria or restaurant, as defined by city zoning ordinance, with seating capacity:  Not to exceed ten seats. 27.00  For each additional seat over ten. 2.00 1910 Franchise broker and/or dealer. Selling or leasing of business franchise. Requires license from DBPR. 99.00 1920 Freight forwarding and claims bureau. Alone or in connection with any other business. Engaged in furnishing shipping information, acting or agent for freight and cargo shipments and collecting transportation claims. 99.00 1930 Funeral home and/or funeral director. Also covers crematories and direct disposal establishments. Requires license from the DBPR for the director and the firm. A separate BTR is required for embalmers. 296.00 1950 Game room. Additionally, each coin-operated machine requires its own BTR sticker. 99.00 1960 Gas company. Alone or in connection with any other business. Covers liquefied, natural or manufactured gas at retail or wholesale. 2,324.00 1970 Golf driving range or course. 99.00 1980 Grocery, retail. Requires license from the Florida Department of Agriculture. When the average value of stocks of goods carried is as follows:  Not exceeding $1,000.00. 27.00  Each additional $1,000.00 or fraction thereof. 6.00 2000 Gun ranges, target cabinet or similar facilities. Alone or in connection with any other business. 236.00 2010 Gymnasium only. Not a health club or studio. Additional BTR required for masseur or masseuse when permitted by city ordinance. If membership-type gym, registration with the State of Florida Department of Agriculture is required for new and renewal BTR. 99.00 2020 Halls or banquet rooms for hire. Not a dancehall. 99.00 2030 Handwriting analyst. 116.00 2040 Healing art—Magnetic. 99.00 2050 Health studio or health club, each location. If membership-type club; registration from the Florida Department of Agriculture is required for new and renewal BTR. 99.00 2065 Health testing service (lab related). Requires license from the DOH. 131.00 2060 Hearing aid specialist. Requires licenses from DBPR. 99.00 2070 Helicopter service. Each helicopter. 99.00 2075 Home healthcare agency. License from AHCA required. 116.00 2080 Homeopathic or drugless physician. Requires license from DOH. 116.00 2090 Hospitals, sanitariums, medical centers and similar institutions privately owned and operated for a profit. This BTR will be required when there is more than one health care professional working for the same firm. Requires license from AHCA for locations where invasive procedures are conducted. 296.00 2100 Hotel or motel. Requires license from DBPR. A hotel BTR does not permit a dining room without a restaurant BTR. Tax based on number of rooms, not including bathrooms, kitchens or closets, as follows:  Not exceeding ten rooms. 27.00  More than ten rooms, for each additional room. 2.00 2110 Hotel service representative. 236.00 2120 Hypnotherapist. DOH license required in one of the following categories: medicine, surgery, psychiatry, dentistry, osteopathic medicine, chiropractic, naturopath, podiatry, chiropody, or optometry. 116.00 2160 Ice cream retail. Applies only when it is the main business activity. Requires license from the Florida Department of Agriculture. 67.00 2130 Ice distributors. Does not apply to ice manufacturers, who engage in the distribution or sale of ice, either by contract, commission or bonus agreement, buying ice direct for resale and using trucks or vehicles not owned by the manufacturer:  Not exceeding two vehicles. 27.00  More than two, not exceeding four vehicles. 46.00  More than four, not exceeding seven vehicles. 68.00  Each additional vehicle. 9.00 2140 Ice manufacturers. Ice manufacturers are permitted to sell at wholesale or retail from their factory platforms, to distribute or deliver from vehicles owned or leased by the manufacturer. For each daily ton of capacity. 6.00 2150 Ice, retail dealers. Applies only when it is main business activity. 99.00 2170 Immigration and naturalization services. Alone or in connection with any other business including passport or visa services. 99.00 2180 Import and export business. 131.00 2190 Inspection services. Alone or in connection with any other business. State License required when activity requires State of Florida licensing. 99.00 2195 Installation services (non contractor and non rug). 108.00 2200 Insurance adjusters. Requires license from the Florida Department of Financial Services. Covers provision for insurance adjusters applies to those who hold themselves out as independent contractors, and not to an employee of licensed company whose business is limited to adjusting claims of his/her employer. 99.00 2210 Insurance agency, general agency, or brokerage. Requires license from the Florida Department of Financial Services.  One person. 68.00  For each additional person working for the agency who is licensed by the Florida Department of Financial Services. 9.00 2220 Insurance agent or solicitor. Traveling, soliciting insurance of any kind. Does not apply to those working for an insurance agency, general agency or brokerage. Requires license from the Florida Department of Financial Services. 99.00 2230 Insurance companies names or associations. Requires license from the Florida Department of Financial Services. 483.00 2240 Interior decorator or designer. Interior decorator means any person who for compensation plans the arrangement of furnishings for any building. Such person may also operate as a mercantile broker without obtaining a mercantile broker license. Requires license from DBPR. 236.00 3350 Investment banker. Not working in capacity of securities broker. 320.00 2250 Jai alai or pelota, per day. Conducting frontons for exhibition, for each day such fronton is actually operated for the exhibition of jai alai or pelota under the license granted by the State Division of Pari-Mutual Wagering of the DBPR. 12.00 2260 Janitorial services. 108.00 2270 Jewelers, professional or diamond cutters. 99.00 2280 Jewelry and watch repair. If only hand tools are used:  Not exceeding two persons. 27.00  More than two, not exceeding five persons. 42.00  More than five persons. 68.00 2285 Jewelry and watch repair. If any power tools are used:  Not exceeding five persons. 68.00  Not more than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15 persons. 400.00 2290 Key duplicating machines. Alone or in connection with any other business. Manually or power operated, which require a key from which to produce a duplicate. Not applicable to locksmiths. Each. 23.00 2300 Laboratory. Includes chemical, medical, optical x-ray or others. Does not include dental. See "Dental laboratory." Requires license from the AHCA. Operated entirely by hand workers, employing persons, including owners and operators:  Not exceeding two persons. 27.00  More than two, not exceeding five persons. 42.00  More than five persons. 68.00 2310 Laboratory. Includes chemical, medical, optical x-ray or others. Does not include dental. See "Dental laboratory." Requires license from AHCA. Operated by one or more power machines, employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15, not exceeding 25 persons. 400.00  More than 25 persons. 533.00 2320 Land development and sales company. 99.00 2340 Landscaping. Includes designing, installation, planting and care of trees and grounds. 215.00 2350 Land surveyor. Requires license from DBPR. 116.00 1290 Laundry and/or dry cleaning agency, retail, as defined by the certificate of use issued by the city's zoning department. Where articles are received for laundry or dry cleaning and no work is done on the premises. 99.00 1270 Laundry, plant, retail, as defined by the certificate of use issued by the city's zoning department. Persons who perform laundry work for their own individual customers, but not for other persons or businesses shall pay in accordance with the following schedule of taxes:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15, not exceeding 25 persons. 400.00  More than 25 persons. 533.00 1260 Laundry and/or dry cleaning plant, wholesale, as defined by the certificate of use issued by the city's zoning department. Persons engaged in the laundry and/or dry cleaning business who perform work for any other persons or businesses. Includes diaper, linen, towel and uniform supply service. 476.00 1280 Laundry; dry cleaning, retail, as defined by the certificate of use issued by the city's zoning department. Persons engaged in such business, who shall perform dry cleaning, laundering, pressing or dyeing work for their own individual customers, but not for other persons or businesses. 215.00 2360 Lawn maintenance business. Permits grass cutting and minor yard work. 99.00 2380 Loan agent, loans secured by real estate. Requires State of Florida License from the Department of Financial Services. The BTR required hereunder for making loans secured by real estate is not to apply to bankers. Each agent. 215.00 2370 Loan agent, unsecured or personal property. Negotiating unsecured loans or loans secured by personal property, where the personal property is not taken into possession by the lender. Where personal property is taken into possession, a secondhand dealer's BTR is required. Requires State of Florida license from the Department of Financial Services. 480.00 2390 Locksmiths and tool grinders—By hand. Requires registration with Miami-Dade County Consumer Services Department. Operated entirely by hand workers without power machinery, including owners and a operators:  Not exceeding two persons. 27.00  More than two, not exceeding five persons. 42.00  More than five persons. 68.00 2400 Locksmiths and tool grinders—Power tools. Requires registration with Miami-Dade County Consumer Services Department. Where one or more power machines are used (not to include power tool sharpeners), employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15, not exceeding 25 persons. 400.00 2410 Lumberyard. Merchants or dealers operating a lumberyard, alone or in connection with any other business requires a merchants retail BTR for any stock other than lumber, lath, or shingles. In the application of this BTR, where lumber, lath or shingles are accumulated in quantities for export shipment, or for any other purpose, such lumber, lath or shingles so accumulated shall be considered as stock carried by the agent for which a lumber yard BTR shall be required. The lumberyard BTR tax is based on the average stock of lumber carried as follows:  Not exceeding 200,000 feet, board measure. 135.00  More than 200,000, not exceeding 500,000 feet, board measure. 267.00  More than 500,000 feet, board measure. 400.00 0760 Manicurist. Requires license from DBPR. 13.00 2420 Manufacturers—Operator by hand workers. Each person engaged in the business of manufacturing or similar process where goods are sold at wholesale. When operated entirely by hand workers, employing persons, including owners and operators:  More than two persons. 27.00  More than two, not exceeding five persons. 42.00  More than five persons. 68.00 2430 Manufacturers—Operator power machines. Each person engaged in the business of manufacturing or similar process where goods are sold at wholesale. When one or more power machines (not to include power tool sharpeners) are used, employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15, not exceeding 25 persons. 400.00  More than 25 persons. 533.00  Where manufactured goods are sold at retail, a merchant retail BTR is also required. 2440 Manufacturer's representative. Does not permit a stock of goods for which a merchants retail or wholesale BTR would be required and represents only one manufacture and/or supplier. When dealing in medical equipment, a license from AHCA is required. 215.00 2450 Marriage and family therapist. Requires license from DBPR. 116.00 2460 Massage establishment or similar business or occupation. Requires license from DBPR. 99.00 2465 Massage therapist. Requires license from DBPR. 99.00 2480 Mental health counselor requires license from DBPR. 116.00 2490 Mercantile broker. A mercantile broker BTR does not permit a stock of goods for which an additional BTR is required as provided herein. Broker in this classification paragraph is defined as one who buys from or represents more than one manufacturer, producer or other seller, who does not carry stock on hand, and who sells to the jobber, wholesaler, retailer or others acting as intermediary between buyer and seller for the consideration of a brokerage fee or commission from either the buyer or seller. Each person handling materials and supplies or other goods, wares or merchandise, alone or in connection with any other business provided that merchants retail or wholesale dealers paying BTR fees, totaling $100.00 or more are permitted to do a mercantile brokerage business without additional BTR. When dealing in medical equipment, a license from AHCA is required. 291.00 2500 Merchants, retail. (Except those businesses specifically listed.) When the average value of merchandise carried, including merchandise on consignment is as follows (for businesses that have both, retail and wholesale; the inventory amount used for both BTR, will not be a percentage there of—same inventory for both BTR's):  Not exceeding $1,000.00 of merchandise. 63.00  More than $1,000.00, for each additional $1,000.00 or fractional part thereof. 6.00 2510 Merchants, wholesale, distributors or jobbers. Having inventory amounts as follows (for businesses that have both, retail and wholesale; the inventory amount used for both BTR, will not be a percentage there of—same inventory for both BTR's):  Not exceeding $10,000.00 of merchandise. 135.00  More than $10,000.00 not exceeding $25,000.00. 200.00  More than $25,000.00 not exceeding $50,000.00. 267.00  More than $50,000.00 not exceeding $100,000.00. 400.00  More than $100,000.00. 533.00 2520 Merchants, wholesale, selling outside city limits without place of business. Nothing herein shall be construed to affect the producer of farm and grove products where the same are being offered for sale or sold by the farmer or grower producing the products. 135.00 2530 Milk. Distributing, alone or in connection with any other business, utilizing delivery vehicles as follows:  Not exceeding two vehicles. 27.00  More than two, not exceeding four vehicles. 55.00  More than four vehicles. 68.00 2535 Mortgage broker. Requires State of Florida license from the Department of Financial Services. 116.00 2536 Mortgage broker business. Requires State of Florida License from the Department of Financial Services. 116.00 2540 Motion picture or television production company. 99.00 0510 Motorcycle agencies and dealers. Requires license from DMV. 99.00 2560 Music service. Businesses furnishing background music. Includes installation of music systems. 99.00 2570 News dealers. (Except drugstores.) Permitting the sale of books, magazines, periodicals and newspapers. Not permitting the sale of merchandise for which merchant retail BTR is required.  Not exceeding $500.00. 27.00  More than $500.00. 68.00 2580 News service companies. Providing news to newspapers, television, radio stations or others. 99.00 2590 Non-motorized vehicle for hire. As regulated in chapter 57 of this Code. 99.00 2600 Nurse. Requires license from DOH. 116.00 2610 Nursing home. Requires license from AHCA. 99.00 2620 Nursing home administrator. Requires license from DBPR. 116.00 2630 Occupational therapist. Requires license from DOH. 116.00 2640 Optician. Requires license from DOH. 116.00 2650 Optometrist. Requires license from DOH. 116.00 2660 Osteopathic physician. Requires license from DOH. 116.00 3780 Other BTR: Every business, or exhibition, substantial, fixed or temporary, engaged in by any person whether in a building or tent, or upon the street, vacant lot or anywhere in the open air in the city, not herein specifically designated, shall pay a BTR. 99.00 2670 Packers and shippers. Any person taking orders for the shipment of fruit, nuts, crystal candies or dried or candied fruits, coconut lamps or any other coconut or fruit novelties. 99.00 2680 Packers and shippers; fish, fruit, vegetables or produce. A BTR for packers or shippers of fish. Fruit, vegetables or produce is required of persons engaged in buying, packing, selling, shipping or soliciting on consignment, shipments of fish, fruit, vegetables or produce; provided that this BTR shall not be required where packers and shippers are located in their own packinghouse, for which the packinghouse BTR fee has been paid. 99.00 2690 Packinghouse. When operated entirely by hand workers, employing persons, including owners and operators: Each person engaged in the business where goods are sold at wholesale.  Not exceeding two persons. 27.00  More than two, not exceeding five persons. 42.00  More than five persons. 68.00 2700 Packinghouse. When one or more power machines (not to include power tool sharpeners) are used employing persons, including owners and operators:  Not exceeding five persons 68.00  More than five, not exceeding ten persons 135.00  More than ten, not exceeding 15 persons 267.00  More than 15, not exceeding 25 persons 400.00  More than 25 persons 533.00  Where goods are sold at retail and wholesale, a packinghouse and a merchant's retail license is required. 3560 Paging and beeper service. Includes paging and beepers or any mobile radio, telephone or portable communication service. Does not apply to cellular phone company owned stores. 99.00 2720 Paralegals. 116.00 2730 Paramedic. Requires license from DOH. 116.00 2740 Parcel deliver and/or messenger service. 38.00 2760 Peddlers, confection. As regulated in chapter 39 of this Code. 58.00 2761 Peddlers, confection stand. Candy, ice cream, popcorn, or peanuts, on the streets. As regulated in chapter 39 of this Code. 58.00 2762 Peddlers, confection vehicle. As regulated in chapter 39 of this Code. Each vehicle. 99.00 2770 Peddlers, meat or fish from motor driven or other vehicles. Requires registration with the Florida Department of Agriculture. As regulated in chapter 39 of this Code. Each vehicle. 99.00 2780 Peddlers, fruits, vegetables and produce. Requires registration with the Florida Department of Agriculture. As regulated in chapter 39 of this Code. Each vehicle or stand: 99.00 2790 Peddlers, rubber balloons. As regulated in chapter 39 of this Code. 16.00 2800 Peddlers on foot, merchandise. As regulated in chapter 39 of this Code. 436.00 2810 Peddlers by vehicle, merchandise. As regulated in chapter 39 of this Code. Each vehicle. 473.00 2820 Peddlers on foot, food. As regulated in chapter 39 of this Code. Requires State of Florida license from either DBPR or Department of Agriculture. 436.00 2830 Peddlers by vehicle, food. As regulated in chapter 39 of this Code. Requires State of Florida license from either the DBPR or Department of Agriculture. Each vehicle. 473.00 2840 Peddlers, wholesale. Traveling stores or vendors of food (not to apply to peddlers or vendors otherwise provided for in the schedule, selling at retail). As regulated in chapter 39 of this Code. Each vehicle. 630.00 0770 Pedicurist. Requires license from DBPR. 13.00 2850 Pest control business. Requires registration from the Florida Department of Agriculture prior to issuance of BTR for each location also for new and renewal of BTR. License is not transferable including change of ownership, name or address. 198.00 2860 Pet grooming or styling salon. 99.00 2870 Photoengravers and similar professions. 99.00 2880 Photographer or photo finisher. Alone or in connection with any other business. As regulated in chapter 41 of this Code. Does not permit the selling of cameras and photographic supplies without merchant retail BTR. 99.00 2890 Photo studios. As regulated in chapter 41 of this Code. 99.00 2900 Photo transient, itinerant, canvassing or soliciting. 320.00 2910 Physical therapist. Requires license from DOH. 116.00 2920 Physicians, surgeons, medical doctors. Requires license from DOH. 116.00 2930 Podiatrist. Requires license from DOH. 116.00 2940 Polygraph operator. Requires license from the Florida Department of State. 116.00 2960 Popcorn machines or stands. Applies only when it is main business activity. 99.00 2970 Printing and/or publishing company. Employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15, not exceeding 25 persons. 400.00  More than 25 persons. 533.00 2980 Private club. Alone or in connection with any other business activity. Private club is defined as any association, partnership, firm or any other incorporated or unincorporated business entity or any kind of club which excludes the general public from its premises. 296.00 2990 Private investigative agency. State of Florida license required from the Department of State. 99.00 3000 Produce commission merchant or wholesale dealer. Produce packers and shippers. See "Packers and shippers." 215.00 3010 Produce, retail dealer. Requires registration from the Florida Department of Agriculture. 99.00 3020 Professional association, firms, companies partnerships, and corporations. This classification is separate from the classification of attorneys at law; see "Attorneys at law." Including, but not limited, professional corporations defined in F.S. § 621.03(2), as amended. A professional associations or corporations BTR shall be paid for only one location. Requires State of Florida licensed professional. 116.00 3040 Professionals, other professions not specifically listed. The professional license from the State of Florida must be presented before issuance. 116.00 3050 Promoter entertainment, parades, and similar events. Not covered elsewhere. The event requires the applicable BTR or permit. 99.00 3060 Property management service. Does not apply to real estate firms, brokers and/agents. License from DBPR required when applicable. 99.00 3070 Psychologist. Requires State of Florida License from the DOH. 116.00 2501 Pushcart—Merchant retail. 63.00 3080 Racing, dog track. Persons conducting, for each day races are conducted under license granted by the Florida State Racing Commission each day. License from DBPR required. 58.00 3090 Racing pamphlets. Displaying, selling or offering for sale sheets, papers or pamphlets predicting outcome of horse or dog races. 533.00 3115 Real estate appraiser. Requires license from DBPR. 99.00 3110 Real estate broker. This applies to the qualifying broker of the firm. Requires license from DBPR. 9.00 3125 Real estate broker business. Requires license from DBPR. 68.00 3130 Recording studios, audio and visual. 99.00 3140 Rental and leasing business. Does not apply to automobiles or real property. Personal property of all types. For automobiles see automobiles rental and leasing business. When dealing in medical equipment, a License from AHCA is required. 296.00 3150 Repair service or machine shop. Alone or in connection with any other business. Handworkers, operating entirely without power machinery or tools employing persons, including owners and operators:  Not exceeding two persons. 27.00  More than two, not exceeding five persons. 42.00  More than five persons. 68.00 3160 Repair service or machine shop. Alone or in connection with any other business. Power machines or power tools, operating one or more machines, power tool sharpeners are not included. Employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten, not exceeding 15 persons. 267.00  More than 15, not exceeding 25 persons. 400.00  Permitted to carry a stock of parts to be used only in making repairs in the shop. If any portion of said stock is sold in any other manner, a merchant's license is required. 3170 Research companies or services. 108.00 3180 Respiratory therapists. Requires license from DOH. 116.00 3190-01 Restaurants. Every person engaged in the business of operating a restaurant whether operated in conjunction with some other line of business or not, shall pay a BTR based on the number of people for which he/she has seats or accommodations for the service or consumption of food at any time, in accordance with the following schedule Requires license from DBPR:  Zero to ten seats. 27.00  More than ten seats, each seat. 2.00  Restaurants that share tables and chairs with the other restaurants in a common eating area and/or do not own such tables and chairs will be assessed a BTR by dividing the number of chairs by the number of restaurants in accordance with the above schedule. 3210 Retail installment sales contracts and revolving accounts. Alone or in connection with any other business. Requires State of Florida license from Department of Financial Services. 320.00 3220 Rinks. Roller skating, ice skating and similar activities. 108.00 3230 Rooming houses. License from the DBPR is required if five or more rooms. In determining the number of rooms in any building used as a rooming house, only bedrooms, sleeping quarters or sleeping porches are to be counted, of which two rooms may be exempt, when used by owner or operator:  More than two, not exceeding five rooms. 15.00  More than five, not exceeding ten rooms. 27.00  More than ten, for each additional room. 2.00  Does not permit serving meals without boarding house license. 3240 School; private, adult, operated for profit. This license applies where all students are 17 years of age or older. The only requirement for this license is a current certificate of use. License from any higher level governmental agency required when applicable. 99.00 3250 School; private school or nursery, operated for profit. Requires State of Florida license from the Department of Children and Families and license from State of Florida DOH if food is served, for new and renewal. 131.00 3260 School; private school or nursery, nonprofit. Requires State of Florida license from the Department of Children and Families and license from DOH, if food is served, for new and renewal BTR. A school or nursery operated by a duly established church or a nonprofit corporation duly charted under the laws of the state shall not be required to pay the usual tax for such BTR, but in lieu thereof shall a the sum of $6.00 annually. 6.00 3270 Secondhand dealers, automobiles and other motorized vehicles. Requires license from DMV. 320.00 3280 Secondhand dealers, jewelry or precious metals. This license only allows the buying, selling and trading of used jewelry and other precious metals. 320.00 3290 Secondhand dealers, used merchandise. 320.00 3300 Secretarial services. 99.00 3360 Security guards, patrol agency or sentry. Principal or employer. State license required from the Department of Agriculture.  Ten additional employees or guards. 68.00  Each additional employee over ten. 1.00 3370 Shoe repair shop and/or agents. Alone or in connection with any other business. 67.00 3380 Shoeshine stand. Alone or in connection with any other business. 10.00 3390 Skin care services. Stock over $1,000.00 requires merchant's license. Requires license from DBPR. 99.00 1955 Slot machine. Each machine. 250.00 3400 Small loan companies. Requires State of Florida license from the Department of Financial Services. 480.00 3410 Social worker. Requires license from DBPR. 116.00 3440 Special events: Exhibition and sale, per day, one to 50 spaces. 58.00 3442 Special events: Exhibition and sale, per day, 51—100 spaces. 116.00 3444 Special events: Exhibition and sale, per day, over 101 spaces. 173.00 3450 Special events. When held in a facility owned and operated by the city where a fee has been charged for the use of the facility; These taxes are due and a able prior to the event occurring. Per day, one to 50 spaces. 30.00 3452 Special events. When held in a facility owned and operated by the city where a fee has been charged for the use of the facility; These taxes are due and a able prior to the event occurring. Per day, 51—100 spaces. 58.00 3454 Special events. When held in a facility owned and operated by the city where a fee has been charged for the use of the facility; These taxes are due and a able prior to the event occurring. Over 101 spaces. 87.00 3460 Special events: Concerts and other similar activities. 99.00 3470 Sports promoter and/or professional sports organization.  Up to 3,000 seats. 183.00  From 3,000 to 5,000 seats. 457.00  Over 5,000 seats. 881.00 3480 Stevedores, contracting. 67.00 3310 Stock/securities brokers. Alone or in connection with any other business. 420.00 3320 Stock/security dealers. Alone or in connection with any other business. 420.00 3500 Storage warehouses:  Not exceeding 5,000 square feet. 68.00  More than 5,000, not exceeding 10,000 square feet. 123.00  More than 10,000, not exceeding 15,000 square feet. 200.00  More than 15,000, not exceeding 25,000 square feet. 267.00  More than 25,000, not exceeding 50,000 square feet. 400.00  More than 50,000 square feet. 533.00 3490 Studios for teaching (not dance studios). 99.00 3510 Supper clubs. If liquor is served, a current and valid License from DBPR is required for new and renewal BTR's. In addition, a completed and notarized affidavit is required for new and renewal BTR's. 1,328.00 3520 Tax reporting permits, tax preparation. Does not apply to BTR Codes: "0040," "0030," and "0020." 99.00 3530 Taxidermist. Each taxidermist. 116.00 3540 Teacher. 116.00 3570 Telegraph service. Includes telegraph, telegram or teletypewriter service. 667.00 3580 Telephone service. 534.00 3590 Theater or playhouse. All types. Includes motion picture theaters. 286.00  In addition, per seat. 1.00 3600 Ticket broker. Each agent. 330.00 3610 Ticket office. This license applies to carriers who sell directly to the public. 99.00 3620 Trading stamp company or redemption center. Any person conducting. 667.00 0600 Trailer park, recreational vehicle park, tourist park or camp.  Not exceeding five spaces. 27.00  More than five, not exceeding 15 spaces. 55.00  More than 15, not exceeding 25 spaces. 68.00  More than 25 spaces, for each additional space. 2.00 3630 Transportation of freight or general hauling.  Not exceeding one vehicle. 27.00  More than one, not exceeding three vehicles. 55.00  More than three, not exceeding five vehicles. 82.00  More than five, not exceeding ten vehicles. 135.00  More than ten vehicles. 200.00 3650 Travel bureaus. Requires State of Florida registration from Department of Agriculture for new and renewal BTR. No travel bureau license shall be transferable. 336.00 3660 Translation services. 99.00 3670 Tree surgeon. Requires certification from International Society of Arboriculture. 99.00 3680 Upholstery repair services. Recovering and repairing. If automobile, requires registration from the Florida Department of Agriculture. 99.00 3690 Veterinarian. Requires license from DPBR. 116.00 3700 Veterinary establishment, kennel or hospital. Requires license from DPBR. 99.00 3710 Videotape duplication service. 99.00 3720 Video, television, high fidelity intercommunication and other similar systems. Alone or in connection with any other business. Permits installation and service. Merchant's retail BTR is required for stock. 108.00 3730 Waste collection, commercial. As regulated in section 22-46 et seq. of this Code. No BTR shall be issued until the applicant furnishes the finance department with a permit to operate from the Department of Solid Waste. 268.00 3740 Water manufacturers. Manufacturers of aerated or distilled, drinking water. Permitted to distribute without distributor's license. Employing persons, including owners and operators:  Not exceeding five persons. 68.00  More than five, not exceeding ten persons. 135.00  More than ten persons. 267.00 3750 Water distributors. Distributors of bottled, aerated, distilled or mineral, drinking water. Utilizing vehicles, as follows:  Not exceeding two vehicles. 99.00  More than two, not exceeding four vehicles. 215.00  More than four vehicles. 241.00 3760 Window or glass tinting. Alone or in connection with any other business. 99.00 3770 Window or house cleaning company. 40.00

(Ord. No. 10303, § 1, 7-23-87; Ord. No. 10387, § 1, 2-18-88; Ord. No. 10991, § 1, 6-11-92; Ord. No. 11086, § 1, 9-27-93; Code 1980, § 31-35; Ord. No. 11287, § 3, 7-13-95; Ord. No. 11825, § 2, 7-27-99; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09; Ord. No. 13140, § 2, 2-11-10; Ord. No. 13213, § 3, 10-14-10; Ord. No. 13230, § 2, 11-18-10; Ord. No. 13336, § 2, 7-26-12; Ord. No. 13676, § 2, 4-27-17)

Editor's note— Ord. No. 13106, § 2, adopted Oct. 8, 2009, changed the title of § 31-50 from "Schedule of established local business taxes established" to "Schedule of established BTRs." The historical notation has been preserved for reference purposes.

Case Law reference— Imposition of large penalty upon nonpayment of tax constitutes conditions that would render payment of unfairly assessed taxes under Ord. No. 9188 (predecessor to 10303) involuntary, thus rendering the necessity to protest unfair taxes unnecessary, thereby allowing grounds for suit to reimburse merchants for amount of excess tax and attorneys' fees. City of Miami v. Florida Retail Federation, Inc., 423 So. 2d 991.

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