Chapter 36 - LICENSES

Sec. 35.25. - Inapplicability of Sections 35.15 to 35.17, 35.20, 35.21, and 35.24. Chapter 37 - ADULT ENTERTAINMENT CODE Chapter 36 - LICENSES[1]

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Charter reference— Taxation generally, ch. 14.

State Law reference— Authority to impose and collect license taxes, Florida Statutes § 167.43; authority to levy tax on public services, Florida Statutes § 167.431; license taxes generally, Florida Statutes §§ 205.01—205.71.

ARTICLE I. - IN GENERAL[2]

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Editor's note— Section 1 of an ordinance enacted August 13, 1973, amended art. I to read as set out in §§ 36.01—36.33. Prior to amendment by said Ord. of 8-13-1973, art. I, §§ 36.01—36.34, was derived from Ord. of 8-30-1971, § 1.

Sec. 36.01. - Definitions.

For the purpose of this chapter, the following words shall have the meaning ascribed to them in this section, unless the context requires otherwise:

(a)

Chief Administrative Officer shall mean the Chief Administrative Officer for the City of Orlando and his/her appointee or designee authorized to exercise any and all of the powers herein granted to the Chief Administrative Officer.

(b)

Economic Development Director shall mean the Economic Development Director for the City of Orlando and his/her appointee or designee authorized to exercise any and all of the powers herein granted to the Economic Development Director.

(c)

Inventory or Items of Inventory shall mean and include those chattels consisting of items commonly referred to as goods, wares, merchandise and stock which are held for sale, rental, or lease to others in the ordinary course of business. Annual inventory shall mean the dollar value of a business's ending inventory as of the end of the most recent completed fiscal year prior to March 31st of the current calendar year, calculated as follows: (1) the dollar value, at cost, of inventory on hand as of the beginning of the most recent completed fiscal year prior to March 31st of the current calendar year, plus (2) the dollar value, at cost, of inventory purchases made during the same fiscal year, and minus (3) the dollar value, at cost, of inventory out during the same fiscal year. The ending amount will be the dollar value of annual inventory which shall be reported for determination of the local business tax.

(d)

Business Tax Receipt, business tax receipt, or Receipt, shall mean and include the receipt or document to be issued by the Office of Permitting Services evidencing payment of the business tax.

(e)

Tax Year, Fiscal Year or Year shall mean and include the twelve (12) month period beginning on October 1st of each year and ending on September 30th of the following year.

(f)

Manufacturer shall mean any person engaged in business in this city, not otherwise designated herein as being specifically subject to a local business tax, who may, without a business tax receipt, sell at the place of manufacture the goods, wares and merchandise manufactured by said business at the place of manufacture. When such manufacturer sells at or from a different place or store other than the place of manufacture, it shall be considered as a merchant and the business tax shall be based on the Merchant—Retail/Wholesale Scale at such other place or store.

(g)

Merchandise shall mean any goods, wares, commodities or items more specifically enumerated herein which are bought, sold, rented or leased in the normal course of business or trade.

(h)

Merchant shall mean any person engaged in the business of selling merchandise at retail or wholesale. For the purpose of this chapter, the term "merchant" shall not include the operators of bulk plants or service stations engaging principally in the sale of gasoline and other petroleum products; those conducting distress sales; installation contractors; operators of manufacturing or processing plants selling only the products manufactured or processed therein; milk and dairy products distributors; sellers of motor vehicles; peddlers of fuel oil, gasoline, L.P. gas, or produce; and operators of restaurants, cafes, cafeterias, caterers or hotels.

(i)

Number of Workers. In those instances in this Chapter wherein the business tax is based upon "number of workers," the "number of workers" shall be determined by adding: (1) the total number of paychecks issued for all full-time and part-time personnel, inclusive of non-professionals, principals and partners who worked for the business, occupation or profession during the previous calendar year, divided by the number of pay periods in that calendar year; and (2) the number of compensated agents and representatives, including, but not limited to, Real Estate Agents, Insurance Agents and Securities Agents. The number of compensated agents and representatives to be reported shall be all those having performed services on behalf of the business, occupation or profession on a normal business day during the previous calendar year. A new business shall be taxed based on the number of workers as of opening day who are entitled to receive paychecks.

(j)

Person shall mean and include all individuals and all domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, trusts and societies engaged in any business, occupation or profession subject to the provisions of this chapter.

(k)

Professional shall mean any person engaged in any business, occupation or profession as enumerated in Section 36.35.(199) but not limited to the same and any person required to maintain an active and valid State of Florida, Department of Business and Professional Regulation, regulatory license, permit, or certificate.

(l)

Sale shall mean the transfer of ownership or title, or possession, transfer, exchange or barter, whether conditional or otherwise, for consideration.

(m)

Temporary Employee shall mean any person who works for any business, occupation or profession receiving consideration for such work or services from said business, occupation or profession and is not an employee of a temporary employment service or agency, labor pool, job service or agency. Such person shall be included in the "number of workers" as defined in this section.

(Ord. of 8-13-1973, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 10-19-1992, Doc. #26092; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, §§ 1, 2, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.02. - Application for and Payment of Local Business Tax by Certain Persons Required.

(1)

It is unlawful for any person to carry on or engage in any business, profession, or occupation described or designated in this chapter without having first made application to the Office of Permitting Services on a form or forms and in a manner to be provided and prescribed by the Economic Development Director and having paid the business tax as provided herein and having lawfully in his/her possession, a valid and unrevoked business tax receipt for the current business tax year or shorter period specified, and having otherwise complied with the terms and provisions of this chapter.

(2)

Any sign, advertisement, building occupancy, directory listing or activity indicating that a business, profession or occupation is being conducted at a location within this municipality shall be prima facie evidence that the person is liable for a business tax.

(3)

Any person owing delinquent business taxes shall be required to pay such delinquent business taxes before being issued a new business tax receipt.

(4)

Any person applying for or renewing a Business Tax Receipt to engage in any business, occupation or profession shall pay a twenty dollar ($20) non-refundable administrative or processing fee.

(Ord. of 8-13-1973, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 3, Doc. #020722703; Ord. of 6-21-2004, § 1, Doc. #040621909; Ord. of 10-16-2006, § 1, Doc. #0610161009; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.03. - Imposition and Levy of Tax.

(1)

A business tax is hereby imposed and levied upon and shall be collected from every person exercising the privilege of carrying on or engaging in any business, profession or occupation specified or described in this chapter, and who maintains a permanent business location or branch office within this municipality or within this jurisdiction as prescribed in Florida Statutes and any person who transacts any business or engages in any occupation or profession in interstate commerce where such business tax is not prohibited by Section 8, Article 1 of the United States Constitution. The business tax amount prescribed in the applicable paragraph of Section 36.35 of this Chapter, or prescribed elsewhere in this chapter or elsewhere in this Code, is the amount payable as a business tax for exercising the privilege of carrying on or engaging in any such business, profession, or occupation, for each business tax year or such shorter period as may be specified in Sections 36.04 or 36.35 of this Chapter.

(2)

Whenever any business, occupation or profession shall fall into more than one of the classifications contained in the schedule set forth in this chapter, such occupation, business, or profession shall be required to comply with the business tax requirements and to pay the business tax imposed under or pertaining to each classification or privilege.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.04. - Business Tax Receipt Renewal; Dates Due and Delinquent; Penalties; Proration; and Annexation Waiver.

(1)

Business Tax Receipts to be renewed under this chapter shall go on sale beginning July 1st of each year and shall be due and payable on October 1st of each year and shall expire on September 30th of the succeeding year. Any Business Tax Receipt not renewed on or before October 1st shall be considered delinquent and subject to a delinquency penalty of ten percent (10%) between October 1st and October 31st, plus an additional five percent (5%) for each month of delinquency thereafter until paid; provided that the total delinquency shall not exceed twenty-five percent (25%) of the local business tax.

(2)

In any instance where an initial Receipt is to be issued to a new business during the tax year, the Office of Permitting Services shall forward an invoice to the receipt holder for payment, unless payment has been received at the time of application. A date for payment without penalty shall be established on the invoice. Should payment not be received within the time specified, the delinquent penalty rates described above shall be enforced.

(3)

Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 180 days after the initial business tax invoice notice of tax due, and who does not obtain the required Business Tax Receipt shall be required to pay a penalty of $250.00 per offense and may be subject to civil actions. This penalty is in addition to all other authorized penalties, plus any collection and administrative costs authorized in accordance with Florida Statutes § 205.053(3). This penalty may be reduced upon a finding by a majority vote of the City Council that such a reduction serves a public purpose.

(4)

The business tax as prescribed by Section 36.35 shall be prorated the receipt for any new business, occupation or profession which first opens or starts on or after January 1st and before October 1st of any year, unless otherwise prohibited in this chapter or elsewhere in this Code. The prorated business tax for any business, occupation or profession opening or starting in January shall be equal to ninety percent (90%) of the annual business tax set forth in Section 36.35 and the prorated business tax shall be reduced by an additional ten percent (10%) of the annual business tax per month for each month thereafter for businesses, occupations or professions that open or start after January, but before July 1st. Those businesses, occupations or professions opening or starting on or after July 1st, but before October 1st, shall pay the business tax determined to be due for the ensuing business tax year and such Receipt shall expire on September 30th of that same business tax year.

(5)

The business tax and administrative fee as prescribed by Section 36.35 and subsection 36.02(4), respectively, shall be waived, as set forth in this paragraph, for any business, occupation or profession located within a property area that becomes a part of the incorporated limits of the City of Orlando through means of an "annexation" (as such term is defined in § 171.031(1), Florida Statutes, whether conducted pursuant to the procedures set forth in § 171.0413 or § 171.044, Florida Statutes). The waiver shall be authorized by the Chief Financial Officer and apply only to the annual business tax and administrative fee for such business, occupation or profession for that fiscal year in which the annexation became effective. If the date on which such annexation became effective occurred on or after May 1st, then the waiver shall also apply to the annual business tax and administrative fee for such business, occupation or profession for that fiscal year following the fiscal year in which the annexation became effective. Those businesses, occupations or professions entitled to this waiver must still apply for and obtain a Receipt from the City of Orlando and display such Receipt at the business location in accordance with this Chapter 36. As with all Business Tax Receipts, any Receipt issued to a business, occupation or profession entitled to this waiver shall expire on September 30th in the fiscal year such Receipt was issued.

(Ord. of 8-13-1973, § 1; Ord. of 3-30-1987, Doc. #21088; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 4, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103; Ord. No. 2021-13, § 1, 3-22-2021, Doc. #2103221204)

Sec. 36.05. - Persons Engaging in Business Without a Business Tax Receipt; Penalty.

Any person engaging in or managing any business, occupation or profession without first obtaining a Business Tax Receipt as required by this chapter, shall be subject to a penalty of twenty-five percent (25%) of the business tax determined to be due. This penalty is in addition to the penalties provided in Sections 36.04. The penalties and civil sanctions set forth in this Chapter, for the delinquent payment of business taxes are exhaustive and to the exclusion of any and all other penalties and sanctions. Consistent therewith, the general penalty provisions under section 1.08 of the City of Orlando Code shall not be applicable to the delinquent payment of business taxes.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.06. - Business Tax Receipt—Form.

Each Business Tax Receipt shall be prepared and issued by the Office of Permitting Services in the manner and form prescribed by the Economic Development Director, and shall state upon the face thereof, among other things the following:

(1)

The name of the person to whom issued.

(2)

The classification of business, occupation or profession engaged in and a coded reference to the subsection of this Chapter in which the same is described and the amount of the business tax.

(3)

The address of the location at or from which the business, occupation or profession is conducted, and, where different, the mailing address of the business, occupation or profession upon which the business tax is imposed, or where no fixed place of business is maintained, the mailing address of the person to whom the Receipt has been issued. In those instances where the business activity is of a "mobile nature" such as, but not limited to, mobile snack trucks, ice cream trucks or carts, or T-shirt or similar product vendors, the Receipt shall be annotated "various locations" under the business location space on the Receipt. These businesses shall not be authorized to operate at any location for more than forty-eight (48) consecutive hours and must comply with signage and right-of-way set back restrictions as established by zoning. The mailing address so appearing shall be the address to which all notices required or authorized in this Chapter shall be sent, unless the person to whom the Receipt is issued shall request in writing that another address be used for such purpose.

(4)

The date of expiration.

(Ord. of 8-13-1973, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 5, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.07. - Same—Original Issue; Notice to City Departments.

The Office of Permitting Services, upon issuance of an original Business Tax Receipt shall advise the appropriate departments responsible for health, welfare, and safety inspections, that the receipt holder has a Business Tax Receipt to do business subject to the receipt holder's compliance with the applicable codes of the city and county, including all building codes, fire codes, zoning laws and health codes.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 6, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.08. - Same—Transfer; Renewal.

(1)

A Business Tax Receipt may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of a transfer fee of ten percent (10%) of the annual business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00), and presentation of the original Receipt and evidence of the sale.

(2)

In the event a business location is changed to another location within the city limits of the City of Orlando, the holder of the Business Tax Receipt shall, within fifteen (15) days after the location is changed, have the Receipt transferred to the new location. This transfer shall be made upon the presentation of original Receipt and evidence of location change and upon the payment of a fee of ten percent (10%) of the annual business tax, but not less than three dollars ($3.00) nor more than twenty-five dollars ($25.00).

(3)

Annual renewal of a Business Tax Receipt is the responsibility of each receipt holder.

(Ord. of 8-13-1973, § 1; Ord. of 6-10-1974, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 9-13-1993, Doc. #26882; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.09. - Same—Posting When Issued for Fixed Place of Business.

Each person engaged in a business, occupation or profession subject to the provisions of this chapter, which business, occupation or profession is conducted at or from a fixed place of business shall keep the Business Tax Receipt issued therefor posted in a conspicuous place upon the premises at or from which the business, occupation or profession is conducted.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.10. - Same—Carrying on Person when Issued for Business Not Conducted from Fixed Place.

Each person engaged in a business, occupation, or profession subject to the provisions of this Chapter, but not operating from a fixed place of business, shall keep the Business Tax Receipt issued therefor upon his person at all times while engaging in the business, occupation or profession for which it is issued.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 7, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.11. - Same—Issuance of Duplicate.

Duplicate Business Tax Receipts, or a copy of an original Business Tax Receipt, may be issued by the Office of Permitting Services. A fee of ten dollars ($10.00) will be assessed for each duplicate Business Tax Receipt or copy issued.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 8, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.12. - Same—Control of Issue, Reissue, Transfer, Revocation, Right of Appeal.

(1)

The Economic Development Director may refuse to issue or reissue or transfer any Business Tax Receipts provided for in this Chapter when the issue, reissue or transfer of the Receipt would be contrary to public policy or the welfare of the City. In each case of such refusal by the Economic Development Director to issue, reissue or transfer any Business Tax Receipt, the applicant therefor shall have the right to appeal such refusal to the Chief Administrative Officer by filing a notice of appeal within ten (10) days after such refusal. The Chief Administrative Officer, after reviewing the circumstances of such refusal, may reverse the decision of the Economic Development Director and order the Office of Permitting Services to issue or transfer the Business Tax Receipt. In circumstances where the Chief Administrative Officer upholds the refusal, the applicant therefore shall have the right to appeal such refusal to the City Council by filing with the City Clerk a notice of appeal within ten (10) days after such refusal by the Chief Administrative Officer. The City Council, not later than the second regularly scheduled City Council meeting following receipt of the notice of appeal, shall hold a public hearing to determine if such refusal to issue, reissue or transfer a Business Tax Receipt under this Chapter is in the public interest. Notice of the hearing shall be given to the Business Tax Receipt applicant, which notice shall fix a date for the hearing giving the Business Tax Receipt applicant an opportunity to be heard on the denial of the issue, reissue or transfer of the Business Tax Receipt by the Economic Development Director and Chief Administrative Officer. Such notice shall be given in writing by the City Clerk, at least five (5) days before the date of such hearing, unless such notice is waived by the Business Tax Receipt applicant. The City Council after hearing from all interested parties, by majority vote, shall either sustain the position of the Chief Administrative Officer and deny the requested Business Tax Receipt or transfer, or order the Chief Administrative Officer to direct the Office of Permitting Services to issue or transfer the Business Tax Receipt. The City Council shall base its decision on its transfer of said business operation in the interest of the public health, safety, or welfare and as to whether the applicant personally is fit to engage in said operation. Such issuance, reissuance or transfer of Receipt approved by the City Council will be made only after payment to the City of the appropriate business tax or transfer fee.

(2)

Whenever in this Code any prohibition, regulation, restriction or requirement is stated, referred to or set forth pertaining to the engaging in, conduct or operation of any business, occupation or profession, or pertaining to the manner or method of engaging in, conducting or operating the same, or pertaining to the area, building or premises or stock-in-trade of the same, compliance with such prohibition, restriction or requirement shall be mandatory and violation, or failure to comply therewith and conform thereto shall be unlawful. Such unlawful acts may be the basis for revocation of a receipt by City Council, after legal notice and public hearing.

(3)

The City Council shall have the right and authority to revoke any Business Tax Receipt granted under this Chapter and issued to any person, whenever it is made to appear that the business method or operation or work to be conducted or carried on by the receipt holder is being conducted or carried on through unfair, fraudulent or illegal methods to the detriment or damage of the public health, safety or welfare, or to customers or patrons of such receipt holder. Unfair or fraudulent methods are defined as including, but shall not be limited to, untrue or misleading advertising of products or services offered.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 9, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.13. - Reserved.

Editor's note— Ord. of 7-22-2002, § 10, Doc. #020722703, repealed § 36.13 which pertained to disclosure of beneficial interests in the operation of a theater and derived from Ord. of 8-13-1973, § 1, and Ord. of 6-6-1994, Doc. #27592.

Sec. 36.14. - Surrender of Business Tax Receipt.

Upon the discontinuance, dissolution or other termination of any business, occupation or profession for which a Business Tax Receipt has been issued under this Chapter, the person to whom such Receipt shall have been issued shall forthwith and voluntarily surrender and deliver such receipt to the Economic Development Director at his or her office in City Hall.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 11, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.15. - Economic Development Director to Enforce Chapter; Assistance from Code Enforcement Division.

It shall be the duty of the Economic Development Director, and he/she hereby is directed to enforce each and every provision of this Chapter, except as otherwise in this Chapter expressly provided, and the Code Enforcement Division shall render such assistance in the enforcement of this Chapter as it may be required by the Economic Development Director. The Economic Development Director is authorized to prescribe such reasonable rules and regulations and make such interpretive rulings as may be necessary to effectuate the provisions of this Chapter.

(Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 12, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Editor's note— Ord. of 8-18-1975, § 1, repealed former § 36.15, providing that a license certificate to do business in the city would terminate and become null and void upon adjudication of bankruptcy, etc. Said section was derived from Ord. of 8-13-1973, § 1.

Sec. 36.16. - Employment of Business Tax Receipt Personnel, etc., Help Necessary to Enforce Chapter.

The Economic Development Director hereby is empowered, with concurrence of City Council, to employ appropriate personnel as shall be necessary to implement and enforce the provisions of this Chapter. The personnel positions shall include supervisory, inspection and clerical. Only personnel designated as supervisor or inspector shall have the power to initiate enforcement proceedings before the Code Enforcement Board as a "Code Inspector" in accordance with Section 5.04 of the City Code.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 13, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.17. - Report of Information by Taxpayer to Economic Development Director; Investigation, Inspection by the Economic Development Director.

(1)

Each person required to pay a business tax by this Chapter shall report to the Economic Development Director or authorized designee giving all the information necessary for a proper determination therein of the amount of the business tax due.

(2)

The Economic Development Director is authorized to propound interrogatories and to furnish forms for the filing of the returns and to require the giving of any information necessary to enable him or his authorized designee to determine the proper amount of business tax due. The Economic Development Director or his authorized designee is authorized to make such investigation and inspection of the place of business and records of the person required to pay a Business Tax as he may determine necessary in order to verify any return or determine the proper business tax amount. If the report is not rendered or is not rendered within the time frame specified, the Economic Development Director assess the business tax and add a twenty five percent (25%) penalty for failure to render the report as required.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 14, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.18. - Authority of the Economic Development Director to Audit, Examine and Verify Business Taxes Based Upon Average Inventory, Number of Workers, or Other Variable Stipulations.

The Economic Development Director, and other authorized designee of the Economic Development Director acting under his direction, shall have the authority, as may be permitted by law, to audit and examine all books and records, and, where necessary, all equipment of any person engaged in any business, occupation or profession in the City, the business tax of which is based upon average inventory, number of workers or other variable methods for business tax schedules set forth in Sections 36.35 and 36.36 of this Chapter or elsewhere in this Code, for the purpose of ascertaining the amount of the business tax required to be paid by the provisions of this Chapter, and for the purpose of verifying the statements, information or reports furnished in pursuance of the provisions of this Chapter. If such person, after written demand by the Economic Development Director or other authorized designee of the Economic Development Director refuses to make available for audit, examination or verification such books, records or equipment as requested, the Economic Development Director, after due consideration of all information within his knowledge concerning the business and activities of the person so refusing, may make an assessment of any taxes estimated to be due and such amount so assessed, until otherwise verified by audit, shall be deemed to be the amount of the business tax imposed; provided, however, that nothing herein contained shall be construed as preventing each and every improper refusal from operating as a violation of the provisions of this Chapter or from being punishable as provided in this Chapter.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 15, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.19. - Right of Entry to Places of Business, Occupation or Profession.

The Economic Development Director and authorized designees shall have the authority, as may be permitted by law, to enter, free of charge, during business hours, any place of business, occupation or profession in connection with which a business tax is imposed under this Chapter, and to request exhibition of the Business Tax Receipt and evidence of the amount and date of the last business tax paid. All persons to whom a Business Tax Receipt has been issued hereunder shall exhibit the certificate in an area of the business open to the public.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 16, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.20. - Charitable Solicitation.

No Business Tax Receipt shall be issued for any person, directly or indirectly to solicit money, donations of money, property or financial assistance of any kind or to sell or offer for sale any article, tag, service, emblem, publication, ticket, advertisement subscription, or anything of value on the plea or representation that such solicitation or sale, or the proceeds thereof, is for a charitable, patriotic, public, or philanthropic purpose. Persons desiring to engage in such solicitation in the City must obtain a Solicitor's permit as provided in Chapter 51, City Code, unless otherwise exempt.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103; Ord. No. 2017-42, § 1, 7-24-2017, Doc. #1707241206)

Sec. 36.21. - Nonprofit Organizations.

"Business," "Profession," and "Occupation" as used in this Chapter do not include the customary religious, charitable, or educational activities of nonprofit religious, nonprofit charitable, and nonprofit educational institutions in this state, which institutions that meet the requirements of the U.S. Internal Revenue Code section 501(c)(3) and are more particularly defined and limited as follows:

(a)

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)

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, the 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.

(c)

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

Note: A business tax receipt is not required of any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages in fundraising projects that are performed exclusively by the members thereof, and the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service activities of the organization. Associations organized to represent a group of profit making organizations or persons and who engage at least one worker shall be taxed as a business office and shall not be exempt under this section.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.22. - Business Tax Refunds.

(1)

Upon return of a Business Tax Receipt prior to engaging in a business authorized thereby and with the approval of the Economic Development Director, the Business Tax may be refunded, less a service charge of twenty dollars ($20.00). Such refund may only be granted for business taxes that were remitted in the current fiscal year and upon written request within ninety (90) days after the issuance of the Receipt, upon relinquishment of the Business Tax Receipt and upon verification that the business never opened.

(2)

Pro rata refunds of business taxes may be made based upon the elapsed time of the tax year in the event a business is discontinued as the result of a notice of an ordinance violation given by a department of the City. The business tax receipt must accompany the application for refund.

(3)

The Economic Development Director may grant a refund of one-half of the annual fee for any initial and/or first Business Tax Receipt issued to a business which goes out-of-business during the first three (3) months of its initial opening. Such refund may only be granted upon written request within thirty (30) days after the close of the business and upon relinquishment of the Business Tax Receipt. No refunds, as provided for under this paragraph, will be granted for Business Tax Receipts for which a prorated fee has been paid or for any Business Tax which is not the initial and/or first Business Tax Receipt issued to said business.

(4)

The Economic Development Director or authorized designee may grant a refund of business taxes mistakenly paid by an exempt business, occupation or profession having received an invoice from the City. Such refund shall not be for more than the total business taxes paid over the last four (4) years.

(5)

Notwithstanding the foregoing, documentation may be required in order for the City to issue any business tax refunds. Such documentation may include, but is not limited to the following: evidence as to the square footage of the business, the number of employees, the number of professionals, and a site floor plan.

(Ord. of 8-13-1973, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 17, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.23. - Exemptions: Certain Disabled Persons, the Aged, and Widows with Minor Dependents; Disabled Veterans and their Unremarried Spouses.

(1)

Upon application and furnishing of the necessary proof, an exemption from payment of the local business tax shall be granted to all confirmed certain disabled persons, widows with minor dependents, and persons sixty-five (65) years of age or older who meet the requirements and qualifications set forth in Florida Statutes § 205.162.

(2)

Upon application and furnishing of the necessary proof, an exemption from the payment, or a portion of the payment, of certain local business taxes shall be granted to specified disabled veterans or the unremarried spouse of a deceased disabled veteran who meet the requirements and qualifications set forth in Florida Statutes § 205.171.

(Ord. of 8-13-1973, § 1; Ord. of 9-14-1981, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 18, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.24. - Tax Required for Each Separate Location of Business.

For any person operating any of the businesses provided for in this Chapter at more than one location, each location shall be considered a separate business and a separate Business Tax Receipt, therefore required, unless otherwise provided for in this Chapter.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.25. - Certain Vending Machines Exempt from Business Tax.

The following vending machines and lockers are exempt from business tax provided by this Chapter:

(1)

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

(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 or depots, and in hotels, boarding houses, restaurants and restrooms for the convenience of the public.

(4)

A coin-operated vending machine, dispensing any product at twenty-five cents or less per unit, which is sponsored by a nonprofit organization shall be exempt from the local business tax if at least ten percent (10%) of the gross revenues generated through such vending machine goes to the nonprofit organization.

To receive the exemption pursuant to subsection 36.25(4), the sponsoring organization must be qualified as a nonprofit corporation under § 501(c)(3) or § 501(c)(4) of the Internal Revenue Code of 1986, as amended; the name and address of the qualified nonprofit organization sponsoring the vending machine must be affixed to the machine; and the name, address and Federal Tax ID number of the person owning or operating the vending machine must be affixed to the machine.

Persons engaged in the ownership or operation of a coin-operated vending machine desiring an exemption from the local business tax pursuant to subsection 36.25(4) must apply for such exemption annually (prior to the end of the City's fiscal year). Each year, if applying for the exemption, such persons must report to the City the name of each of the sponsoring nonprofit organizations, and their respective addresses, phone numbers and contact persons. Additionally, if not the first year of operations, such persons must report to the City the total dollar amount donated to each nonprofit organization from gross revenues generated from the previous year's operation of the vending machine(s).

(Ord. of 8-13-1973, § 1; Ord. of 10-2-1979, § 1; Ord. of 2-2-1981, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 10-19-1992, Doc. #26092; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.26. - Business Tax Receipt Required for Tenants in Municipal Owned/Leased Facilities within Corporate Limits.

Persons engaged in sales, promotional activities and concessionaires on or in municipal owned/leased facilities must obtain a Business Tax Receipt as described in this Chapter unless such person is otherwise exempt by law, ordinance, or statute or the facility operator has obtained a Business Tax Receipt pursuant to Section 36.35(78)(a) of this Code. Persons participating in home, trade or similar shows who hold a City Business Tax Receipt are exempt from obtaining an additional Receipt under this section. Promoters of activities who sublease space to other persons are responsible to assure that all such persons obtain any applicable Business Tax Receipt prior to opening, unless the facility or the promoter are exempt therefrom as provided herein.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.27. - Right of Council to Change, Alter, Increase, Decrease or Revoke Business Tax Receipts Unaffected by Adoption of Chapter.

The adoption of this Chapter and schedule of business taxes shall not abridge the right of the City Council to change, alter, increase, decrease or revoke any of the Business Tax Receipts provided for in this Chapter at any time; or to pass other ordinances providing for excise or business taxes or other liens or assessments, whether pertaining to any of the subjects contained or provided for in this Chapter or not, and the same shall not affect any of the matters or provisions of this Chapter unless specifically so stated.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.28. - Chapter Not to Exempt Property Used in Taxed Business or Occupation.

Business taxes imposed and collected pursuant to this Chapter shall not be construed to exempt from other forms of taxation the property used in the taxed business and occupation.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.29. - Duty of Officer or Agents of Corporations and Firms; Liability of Persons Operating Business in Absence of Owner; Proprietor, Manager or Agent.

It shall be the duty of all officers and agents of a corporation to see that the corporation complies with the provisions of this Chapter and all officers or agents of any corporation required by the Chapter to be licensed, which shall carry on or conduct any business without having made the payments and otherwise complied with the terms of this Chapter shall be subject to the penalty for violating the provisions of this Chapter, and the members of any firm who neglect to comply with the provisions of the Chapter. In the absence of any owner, proprietor, manager, or agent, any person operating or in charge of any business being conducted without the requirements of this Chapter having been complied with, shall be subject to the penalty for violating the provisions of this Chapter.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592)

Sec. 36.30. - Identifying Tags, Stickers or Symbols Issued for Vehicles, Devices, Machines.

(1)

Where identifying tags, stickers or symbols have been issued for each vehicle, device, machine or other piece of equipment included in the measure of a business tax, the person to whom such tags, stickers or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equipment the identifying tag, sticker or symbol which has been issued therefor.

(2)

It shall be unlawful for any person to fail to affix as required herein any identifying tag, sticker or symbol to the vehicle, device, machine or piece of equipment for which it has been issued, or to give away, sell or transfer such identifying tag, sticker or symbol to another person or to permit its use by another person, except in those instances wherein transfer has been properly executed as prescribed elsewhere in this Chapter.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.31. - Issuance of Business Tax Receipt and Payment of Tax Not to be Construed as Authorizing Conduct of Illegal Business.

Neither the issuance of a Business Tax Receipt issued under the provisions of this Chapter, nor the payment of any business tax required, imposed or levied under this Chapter, shall be construed as authorizing the conduct or continuance of any illegal business, occupation or profession, or of any such business, occupation or profession as may now or hereafter be prohibited by ordinance, or of any legal business, occupation or profession in an illegal manner.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.32. - Severability of Chapter.

Each provision in this Chapter contained and each business tax by this Chapter imposed is intended to be separate and independent and such business taxes are intended to be construed distributively and if any section or any part of any section shall be held or declared unconstitutional or invalid, it shall not affect any other section or part of a section not so specifically held or declared to be unconstitutional or invalid. If this Chapter or any provision hereof shall be held inapplicable to any person, group of persons, property, kind of property, circumstances or set of circumstances, such holding, unless specifically stated otherwise therein, shall not affect the applicability thereof to any other person, group of persons, property or circumstance.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.33. - Conditions for the Levy of a Business Tax.

(1)

Any business, occupation or profession having held an Orlando in 1993 that, as a result of the City's reclassification and rate structure revisions in 1993, had its variable tax measurement scale changed to the Number of Workers Scale or the Hospital, Congregate Living and Public Lodging Scale shall in no case, upon initial implementation of the rate structure revisions, have its business tax increased by more than ten percent (10%) over the previous year's business tax. This increase limitation shall not be applicable to: 1) Any increases resulting from growth of an individual business and prorations from the previous year; 2) The Main Bank, Telephone Company, Cable Television Company, Daily Newspapers, and Vending Company classifications; and 3) Any authorized penalties.

(2)

Those businesses whose business tax could not be fully converted to the Number of Workers Scale because of the City's self-imposed ten percent (10%) maximum limit upon initial implementation of the rate structure revisions, shall have their business tax adjusted every other year by not more than five percent (5%) over the previous year's business tax, until such time as those taxes shall be fully converted to the Number of Workers Scale.

(Ord. of 8-13-1973, § 1; Ord. of 9-14-1981, § 5; Ord. of 6-6-1994, Doc. #27592; Ord. of 11-14-1994, Doc. #28030; Ord. of 7-22-2002, § 19, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 36.34. - Regulatory Licenses.

The Business Tax Receipts issued under the authority of Chapter 36 of this Code are Receipts of payment of the business taxes levied on the privilege of carrying on or engaging in a business, profession or occupation under the City's taxing power. The Business Tax Receipts are not regulatory licenses issued under the City's police power. Provisions of a regulatory nature contained in Chapter 36 of this Code are placed in Chapter 36 as a matter of convenience only. Although a separate regulatory Business Tax Receipt is not issued, such provisions are imposed as conditions of an additional regulatory license imposed under the City's police power to regulate businesses, occupations, professions, trades, or callings in order to protect the public health, morals, safety and welfare.

(Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)

ARTICLE II. - TAXING SCHEDULE[3]

Footnotes: --- (3) ---

Editor's note— Section 2 of Ord. of 8-13-1973 amended art. II to read as herein set out. Former art. II, §§ 36.35 and 36.36, was derived from ordinances enacted on the following dates:

EXPAND  8-17-1955  6-25-1958  5-13-1963 12-18-1967  6-14-1971  9- 7-1955  8-27-1958  1-24-1966  7- 8-1968  8-23-1971 10- 5-1955  6-24-1959 10-31-1966  8-26-1968  9-13-1971  2-13-1957  8-31-1960  5- 8-1967 10-14-1968 12-11-1972  9- 4-1957  9-28-1960 11-13-1967  2- 3-1970 12-18-1972  1-22-1958  4-10-1961 12- 4-1967  5-10-1971  4-30-1973

Sec. 36.35. - Enumeration.

The businesses, professions and occupations subject to the provisions of this Chapter, and the amount of taxes imposed and levied hereunder, and other prohibitions and requirements pertaining thereto are as follows:

A

(1)

ABSTRACT TITLE COMPANIES: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(2)

ACCOUNTANTS: (SEE 36.35.(199) PROFESSIONAL AND 36.35.(199.1) PROFESSIONAL FIRM OFFICE) (NOT CPA SEE 36.35.(4) ADMINISTRATIVE SERVICES)

(3)

ACCOUNTS AND/OR CLAIMS COLLECTING: (SEE 36.35.(72) CREDIT ASSOCIATIONS) (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(4)

ADMINISTRATIVE SERVICES, Stenographer, Paralegal, Book Keeper, Accountant not a CPA, Secretary, Typist, Etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(5)

ADVERTISING:

(a)

Agents or agencies writing advertising for profit: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Outdoor advertising, painted walls, bulletins bill posting, electric displays, on streets with banners, floats, cartoons, or exhibitions, but not using sound effects or music and when operated so as not to constitute a nuisance or breach of the peace, etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(6)

ADVERTISING PROMOTION SCHEMES, ETC., Coupon or stamp redemption or display places: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(7)

ADVERTISING—PUBLIC CARRIERS, TRUCKS, VEHICLES:

(a)

Contracting for advertising in or on buses, taxicabs or other public carriers, and/or allowing painted or printed advertisements of others to be displayed upon their trucks or vehicles for profit when such advertisements are not related to the business or privilege for which the trucks or vehicles are operated: $110.25

(b)

Advertising, Public Relations: (SEE 36.35.(205) PUBLIC RELATIONS) (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(8)

ADVERTISING SCHEMES, COUPON SALES, MEMBERSHIP SALES, OTHERS: Advertising schemes and devices; coupon sales and membership sales for discounted merchandise and services not otherwise provided for: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(9)

AGENCIES OR AGENTS AND SALESMEN:

(a)

Distributor—Meaning any salesman or agent who sells or takes orders for any product within the City limits and does not stock inventory or have products available for immediate delivery upon sale or order: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

If sales are made or orders are taken as a result of a distributor physically visiting customers for this purpose, then a Solicitors Permit may be required. (SEE CHAPTER 45 FOR SOLICITORS PERMIT) (SEE 36.35.(161) MANUFACTURER'S AGENT, 36.35.(82), DISTRIBUTOR AND, IF INVENTORY IS STORED FOR SALE AND/OR DISTRIBUTION, SEE 36.35.(165) MERCHANTS).

(b)

Collection Agencies: (SEE 36.35.(64) COLLECTION AGENCY)

(c)

Order Houses representing Mail Order Companies: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(d)

Automobile Agencies: (SEE 36.35.(25) AUTOMOBILES OR MOTOR VEHICLES)

(e)

Insurance Agencies: (SEE 36.35.(134) INSURANCE COMPANIES)

(10)

AIRCRAFT—FIXED OR ROTARY WING:

(a)

Operated for hire, Charter Service, Flight School, etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Sales, New and Used: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(c)

Repair, Service, etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(d)

Parking, Storage, etc.: (SEE 36.35.(25).(b) AUTO PARKING)

(e)

Sales, Gasoline, Oil, Accessories, etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(11)

AIRCRAFT TRANSPORTATION (INTRASTATE):

(a)

Passenger Lines: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Air Freight or Express Operations: (SEE 36.35.(94) EXPRESS COMPANIES)

(12)

ALARM SYSTEMS—FIRE AND BURGLARY: A limited specialty contractor when installation of system is controlled by Building Inspection Department (SEE 36.35.(70).(e) CONTRACTORS). Otherwise See Distributor, Manufacturer's Agent or Merchants.

(13)

ALCOHOLIC BEVERAGES: (SEE 36.35.(210) RESTAURANTS, 36.35.(27) BAR/LOUNGE)

The only license required for manufacturing, distribution, wholesale or retail sales of alcoholic beverages is the license issued by the State of Florida (See Florida Statutes ch. 561). However, other sales made or businesses operated in conjunction with the sale of such beverages are required to be taxed as outlined in this Chapter. Chapter 33 of this Code governs hours of sale and certain zoning procedures.

(14)

AMBULANCE SERVICE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(15)

AMUSEMENTS:

(a)

Amusement Arcade having games and other amusement devices, not otherwise classified by ordinance: (SEE 36.36.(2) VENDING COMPANY SCALE)

(b)

Amusement Park, Entertainment Center, Convention Center (NO PRORATION): $1,378.13

Separate business tax receipts required for food services and coin operated machines. (SEE 36.35.(210) RESTAURANTS, 36.35.(189) PEDDLERS, 36.35.(260) VENDING AND 36.35.(261) VENDING COMPANY)

No additional receipt shall be required for booked entertainment, trade shows, conventions, exhibitions, home shows, sale of goods, or sporting events held at the park or center.

(c)

Bathing or swimming pool where a charge is made (NO PRORATION): (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(d)

Bowling Alleys: (SEE 36.36.(2) VENDING COMPANY SCALE)

(e)

Carnivals: Riding devices for amusement at carnivals shall be subject to the following requirements prior to issuance of a business tax receipt for a carnival: (SEE 36.35.(15).(b) AMUSEMENT PARK) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

(1)

File with the Treasurer a Certificate of insurance, as evidence of an insurance policy in the minimum amount of ($1,000,000.00) personal liability per person per occurrence and property damage limit of ten thousand dollars ($10,000.00). Such certificate shall name the City as co-insured, holding the City harmless in the event of an accident or occurrence and shall be approved by the Treasurer.

(2)

File with the Treasurer satisfactory evidence of a surety bond in the amount of $5,000.00 indemnifying the City for any damage to City property.

(3)

Inspection and approval by the appropriate Zoning Official, Building Official and Fire Department Official of the City and the State Department of Agriculture and Consumer Services.

Approval of the Mayor and City Council is required prior to the issuance of a business tax receipt for a carnival.

(f)

Cinemascope, Moving Pictures, Radios or Television Sets or the like, Rented or Leased, Operated by Coin, Token, Card or other like device. Each Machine or Device (NOT THEATERS): (SEE 36.35.(260) VENDING AND 36.35.(261) VENDING COMPANY) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

(g)

Circuses: (SEE 36.35.(15).(b) AMUSEMENT PARK) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED) (INSURANCE AND INSPECTION REQUIREMENTS SAME AS CARNIVAL)

(h)

Dog and Pony, or other animal show: (SEE 36.35.(78) EXHIBITION FACILITY AND 36.35.(203) PROMOTERS) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED) (SEE CHAPTER 6 OF CITY CODE)

(i)

Games of Skill, Shooting Gallery, Concessionaire Booths, etc., Food and/or Merchandise. Each Game and/or Booth is required to be taxed separately: (SEE 36.35.(260) VENDING AND 36.36.(2) VENDING COMPANY SCALE) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

(j)

Golf—Miniature or Tom Thumb, Each course: .....$110.25

Golf Driving Range: .....110.25

Golf Course: .....248.06

(k)

Hot Air Balloons: (INSURANCE REQUIREMENTS, SEE 36.35.(15).(e).(1)) (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(l)

Kiddie Rides used exclusively for the entertainment of children and not as a part of a carnival or circus: (SEE 36.35.(260) VENDING AND 36.35.(261) VENDING COMPANY)

(m)

Pool and Billiard Rooms: (SEE 36.36.(2) VENDING COMPANY SCALE)

(n)

Professional Sports: Event, Team, Exhibition, etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(o)

Promoters of Entertainment, such as Closed Circuit TV, Boxing, Wrestling, Concerts, Shows, etc.: (SEE 36.35.(203) PROMOTERS)

(p)

Rebound Tumbling Centers: Any facility open to the use of the general public, within or upon which any rebound tumbling at or trampoline is installed, maintained or operated, must meet the following requirement prior to issuance of a business tax receipt: (SEE 36.36.(2) VENDING COMPANY SCALE) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

(1)

Insurance requirements identical to those described in Sec. 3 6.35.(15).(e).(1) Carnivals.

(2)

Inspection and approval by the City Building Official.

(q)

Riding Devices (OTHER THAN AT CARNIVALS) such as merry-go-rounds, ferris wheels, and other riding devices for amusement: (SEE 36.35.(260) VENDING AND 36.36.(2) VENDING COMPANY SCALE) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

Must meet the following requirements prior to issuance of a business tax receipt:

(1)

Insurance requirements identical to those described in Sec. 36.35.(15).(e).(1) Carnivals.

(2)

File with the Treasurer satisfactory evidence of a surety bond, to be approved by the Treasurer in the amount of $5,000.00 indemnifying the City for any damage to City property.

(3)

Inspection and approval by the appropriate Zoning Official, Building Official and Fire Department Official of the City.

(r)

Rinks—Skating, Bicycle, Motorbike, Midget Cars and such: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(s)

Rodeo: (INSURANCE REQUIREMENTS SAME AS CARNIVALS) (SEE 36.35.(78) EXHIBITION FACILITY AND 36.35.(203) PROMOTERS) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

(t)

Scales: Persons operating in the City any scale or other device for the purpose of ascertaining the weights of people charging therefor (NOT MEANING AUTOMATIC MACHINES), also age estimators: (SEE 36.35.(260) VENDING AND 36.35.(261) VENDING COMPANY) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

(u)

Shows of all kinds (EXCEPT CIRCUSES OR CARNIVALS) or any other exhibitions giving performances under tent or temporary structures of any kind, whether such tents or temporary structures are covered or not: (SEE 36.35.(78) DEMONSTRATING, EXHIBITION FACILITY) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED) (MUST BE APPROVED BY APPROPRIATE ZONING, BUILDING AND FIRE DEPARTMENT OFFICIAL)

(16)

APARTMENTS: (SEE 36.35.(122) HOTELS AND MOTELS)

(17)

APPRAISERS OTHER THAN REAL ESTATE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(18)

ARMORED CAR SERVICE: Individuals or firms operating armored car or truck service for banks, stores, insurance companies or other customers: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(19)

ARMS:

(a)

Dealer in Arms and Weapons (Stocks Merchandise): (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

No additional receipt is required for persons stocking arms or weapons for sale when such inventory has been accounted for in conjunction with another retail merchant receipt issued pursuant to this Chapter 36.

(b)

Sale of Arms and Weapons Only (TAKES ORDERS, DOES NOT STOCK MERCHANDISE): (SEE 36.35.(82) DISTRIBUTOR)

(c)

Arms and Weapons, Service and Repair: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(20)

ARTIST—COMMERCIAL, PAINTING, ENTERTAINERS, ACTORS, DANCERS, MODELS, STUNT-PERSONS OR OTHER ART FOR PROFIT: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(91) ENTERTAINMENT SERVICES) (OPERATING AS A MOBILE BUSINESS) (SEE 36.35.(189).(b) PEDDLERS)

Such conduct on a City public right-of-way requires approval of the City Council (SEE CHAPTER 54).

If the individual engaging in such conduct is employed or represented by an agency, See EMPLOYMENT AGENCY, 36.35.(88).

(21)

ASSOCIATIONS, representing businesses or professional groups not otherwise classified: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(22)

ASTROLOGERS: (SEE SPIRITUALIST MEDIUMS 36.35.(231))

(23)

AUCTIONEERS:

(a)

Auctioneer: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Auction house, auctioning from an established place of business: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE) AUCTIONS AT AUCTION HOUSE MUST BE CONDUCTED BY LICENSED AUCTIONEER (SEE Florida Statutes §§ 468.383 AND 468.386 FOR EXEMPTIONS).

(24)

AUTHORS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(20) ARTIST AND 36.35.(91) ENTERTAINMENT SERVICES)

(25)

AUTOMOBILES OR MOTOR VEHICLES, TRUCKS, FARM TRACTORS AND FARM IMPLEMENTS, MOTOR SCOOTERS, MOTORCYCLES, ETC. (A SEPARATE RECEIPT REQUIRED FOR REPAIR SHOP AND SALE OF PARTS AND ACCESSORIES):

(a)

Dealers in New or Used Motor Vehicles: Cars, Trucks, Motorcycles, Farm Tractors and Implements, etc.: Each Location: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Parking: Vehicle and/or Aircraft Storage Garages or Parking Lots, 1—25 spaces (NO PRORATION): $27.56

Each additional space over 25: $1.10

(c)

Car Wash: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

Additional receipt is required for sale of gasoline. (SEE 36.35.(222) SERVICE STATIONS)

(d)

Repair Shop in connection with business, same as repair shop: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(e)

Sale of Vehicle parts and accessories, new, rebuilt and/or used requires a separate receipt: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(f)

Vehicle rental operations, which shall include the furnishing, hiring or providing of automobiles, trucks, jeeps, motorcycles, motor scooters, trailers, "haul away" boat services, "haul away" trailer and/or house services, and all types of drive or use yourself "U drive it" motor vehicles (NOT INCLUDING TAXI OR AIRPORT SHUTTLES) at fixed rental or service charges either for short or long term use or service: (SEE 36.36.(4) VEHICLE RENTAL/LEASING SCALE)

(g)

Audio, Communications Equipment, Stereos, Radios—Installation, Service and/or Repair: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

B

(26)

BAKERY PRODUCTS:

(a)

Retail from established place of business: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(b)

Manufacturer of bakery products: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(27)

BAR/LOUNGE RETAIL, Tavern, Package, etc., Sales of items other than alcoholic beverages: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(28)

BARBER OR BEAUTY SCHOOLS: (SEE 36.35.(217) SCHOOLS)

(29)

BATHS: (SEE 36.35.(116) HEALTH SPAS AND 36.35.(236) SWIMMING POOL)

(30)

BEAUTY PARLORS, BARBERSHOPS:

Each Chair: $26.25

A separate business tax receipt is not required for each cosmetologist or barber provided that every chair in the parlor or shop is accounted for under the shop receipt.

However, an individual state license is required for each cosmetologist or barber.

(31)

BICYCLES:

(a)

Bicycle Dealers, Sale and Rental: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(b)

Bicycle Repairs: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (ALSO SEE CHAPTER 10 OF THIS CODE)

(32)

BLACKSMITH OR HORSESHOER: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(33)

BLUEPRINTING OR SIMILAR REPRODUCTION SERVICE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(34)

BOATS, MARINE EQUIPMENT SERVICE AND REPAIR: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(35)

BONDSMEN, BAIL, each agency engaged in the business of providing bail bonds: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(36)

BOOKKEEPER: (SEE 36.35.(4) ADMINISTRATIVE SERVICES)

(37)

BOOKBINDER, BINDERY, not in connection with other business: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(38)

BOOKING AGENT OR AGENCY: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(39)

RESERVED

(40)

BOTTLING WORKS OR PLANT: (SEE 36.36.(1). NUMBER OF WORKERS SCALE)

(41)

BOXING AND WRESTLING, Promoter of: (SEE 36.35.(203) PROMOTERS) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED) (SEE ALSO 36.35.(15).(n) SPORTS EVENT)

(42)

BRICK, CONCRETE OR ASPHALT BLOCK MANUFACTURERS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(43)

BROKERS: (SEE 36.35.(199) PROFESSIONAL, 36.35.(199.1) PROFESSIONAL FIRM OFFICE)

(44)

BUILDING AND LOAN ASSOCIATIONS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(98) FINANCE)

(45)

BUILDING MATERIAL AND SUPPLY DEALERS: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(46)

BUSINESS OFFICE, persons utilizing or renting office or desk space for a business at a physical location not otherwise taxed pursuant to another section of this chapter. This subsection is applicable to primary or secondary office locations not classified and taxed pursuant to another section of this chapter. Application of this business tax receipt classification shall not be construed as to preclude the need for other receipts which may be required under other sections of this chapter. (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(47)

BUREAU OF REGISTRY, NURSES, TEACHERS, ETC.: (SEE 36.35.(88) EMPLOYMENT AGENCY)

(48)

BUS LINES, OFFICE AND STATION: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(94) EXPRESS COMPANIES) (ADDITIONAL LICENSE REQUIRED FOR RESTAURANTS, CONCESSIONS, ETC.)

c

(49)

CABINET MAKER OR CARPENTER SHOP: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(50)

CANDY OR CONFECTIONERY SHOP:

(a)

Each Location: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(b)

Mobile: (SEE 36.35.(189).(a) PEDDLERS)

(51)

CANVASSER: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE CHAPTER 45 OF THE CITY CODE)

(52)

CARNIVAL, including riding devices: (SEE 36.35.(15).(b) AMUSEMENT PARK and 36.35.(15).(e) CARNIVAL)

(53)

CARPET AND RUG CLEANING: (SEE 36.35.(215) RUG CLEANERS)

(54)

CATERER OR CATERING SERVICE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (RESTAURANTS REQUIRE SEPARATE LICENSE)

Mobile Vendors, Lunch Stand, Each Vehicle or Stand: (SEE 36.35.(189).(a) PEDDLERS)

(55)

CEMETERY SALESMAN: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(56)

CHECK CASHING SERVICE: (SEE 36.35.(119) HOSPITALITY SERVICES)

(57)

CLAIRVOYANT: (SEE 36.35.(231) SPIRITUALIST MEDIUMS)

(58)

CLINICS—INPATIENT/OUTPATIENT CARE, where medical professionals see and/or treat patients, but do not establish an office practice at the respective clinic: (SEE PROFESSIONAL CATEGORIES, 36.35.(199), 36.35.(199.1))

(59)

CLEANERS AND DRYING AGENCY: (SEE 36.35.(147) LAUNDRIES)

(60)

CLUB, SOCIAL: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

Separate receipt required for dancing where an admission charge is required and for dancing lessons for which a fee is charged and other categories listed in this chapter in which the club may engage. State chartered non-profit organizations are exempt from this paragraph.

CLUBS, OTHER: A receipt is required for each category in which the club engages, i.e., restaurant, dancing, golf course, etc. There shall be no business tax in those instances wherein the club does not engage in any commercial endeavor or where the membership dues/fees are not used for profit or gain.

(61)

COFFEE ROASTER, PROCESSOR OR SPICE MILLS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(62)

COFFEE WAGONS: (SEE 36.35.(189).(a) PEDDLERS)

(63)

COLD STORAGE WAREHOUSE: (SEE 36.35.(234) STORAGE AND WAREHOUSE)

(64)

COLLECTION AGENCY: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(65)

COLLECTION SERVICE, Industrial waste, refuse, rubbish: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE CHAPTER 28 OF THIS CODE; ALL APPLICANTS MUST BE APPROVED BY THE DIRECTOR OF PUBLIC WORKS.)

(66)

COMPUTER SERVICE: (SEE 36.35.(86) ELECTRONIC DATA PROCESSING)

(66.

1) CONCESSION STAND: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(67)

CONSTRUCTION EQUIPMENT SERVICE AND REPAIR, Machinery, Tools, Etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(68)

CONSULTANTS, All Types, Not Licensed or Regulated by the Department of Business and Professional Regulation: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(69)

CONTESTS (ENDURANCE CONTEST—MARATHON DANCES): (SEE CHAPTER 43 OF THE CITY CODE) (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(70)

CONTRACTORS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(a)

General Contractor.

(b)

Building Contractor.

(c)

Residential Contractor.

(d)

Limited Specialty Contractor or Sub-Contractor, Regulated by the Florida Department of Business and Professional Regulation.

(e)

Limited Specialty Contractor and or Sub-Contractor, Not Regulated by the State of Florida.

(71)

CONVENIENCE STORES: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

Where petroleum products are dispensed from a nozzle or other dispenser a separate receipt is required (SEE SERVICE STATIONS 36.35.(222)). Where food products are prepared for consumption a separate receipt is required (SEE RESTAURANTS 36.35.(210)).

(72)

CREDIT ASSOCIATIONS, firm or corporation, or agents thereof, operating within the City supplying information for members and others: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(73)

CREDIT UNION: No business tax receipt required if chartered by the State or Federal government.

D

(74)

DAIRY, MILK DISTRIBUTOR OR PRODUCER: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(75)

DANCE HALL OR BALLROOM: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

Sale of Food or Beverages (SEE RESTAURANTS 36.35.(210) AND CONCESSION STAND 36.35.(66.1))

(76)

DAY NURSERY, DAY CARE CENTER FOR CHILDREN, PRESCHOOL:

6—25 Children: $55.13

26—50 Children: 110.25

51—75 Children: 165.38

76 and over: 220.50

No receipt is required for Babysitting and "Family Day Care Homes," as defined in Section 66.200 of the City Code and Florida Statutes § 402.302, where care is provided for a maximum of 5 children. (FOR KINDERGARTEN SEE 36.35.(217) SCHOOLS, OTHER)

(77)

DECORATORS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(78)

DEMONSTRATING, EXHIBITION FACILITY, Selling or Taking Orders for any Goods, Wares or Merchandise from Booths, Exhibits, Events or Other Similar Devices or Operations: (SEE ALSO 36.35.(93), EXHIBITION FACILITY) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

(a)

Exhibition Facility: The operation of a facility, such as, but not limited to, convention centers, hotels, or shopping malls, open air markets, or flea markets in which exhibitions, trade shows, sporting events or the like are regularly held: $1,378.13

Individual event business taxes as provided in paragraph (b) hereof and Subsection 36.35.(203) PROMOTERS are not required if the operator of the facility in which the exhibition, trade show or event is held has paid the business tax as provided herein, however, the operator of a facility which has a limited number of exhibitions, trade shows, or events may elect to have each event separately and directly taxed as provided in paragraph (b), in lieu of payment of the facility operator tax provided in paragraph (a). Separate receipt is required for food service operations.

(b)

Exhibitions, trade shows, or events, such as, but not limited to, coin, stamp, bottle, home, antique, art, crafts shows, sporting events, and open air or flea markets, unless such events are held in a facility taxed in accordance with paragraph (a) hereof, Each Exhibition, Trade Show or Event: 630.00 A SEPARATE RECEIPT IS REQUIRED FOR A PROMOTER (SEE 36.35.(203) PROMOTERS).

(79)

DEPARTMENT STORES: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

Separate receipt is required for sale of petroleum products by pump; vehicle repair shops; restaurants; and leased or concession departments.

(80)

DETECTIVES, SECURITY SERVICES, INVESTIGATORS, PATROL AND GUARD SERVICES AND POLYGRAPH OPERATORS, Under contract or otherwise: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE CHAPTER 49; STATE OF FLORIDA CERTIFICATE REQUIRED)

(81)

DIRECTORIES AND MAP SALES, includes data gathering: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (NO PRORATION AND NO REFUNDS AUTHORIZED) SOLICITOR PERMIT MAY BE REQUIRED (SEE CHAPTER 45)

(82)

DISTRIBUTOR, Not otherwise classified, Does not stock merchandise but orders for customers only: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE ALSO SEC. 36.35.(9).(a) AND SEC. 36.35.(161)) If merchandise is stocked: (SEE 36.36.(3), MERCHANT—RETAIL/WHOLESALE SCALE)

(83)

DIVINE HEALERS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(231) SPIRITUALIST MEDIUMS)

(84)

DRESSMAKER/SEAMSTRESS, Alterations, Sewing Services: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(85)

DRY CLEANERS: (SEE 36.35.(147) LAUNDRIES)

E

(86)

ELECTRONIC DATA PROCESSING AND SERVICE COMPANY, Computer Programming, Software Development, Computer Maintenance, Troubleshooting and/or Repair, including all types of accounting, printing, computing and other services done by electronic equipment: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) FOR SALE OF COMPUTER PROGRAMMING, SOFTWARE, HARDWARE OR SUPPLIES: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE) FOR WORD PROCESSING/TYPING SERVICES ONLY: (SEE 36.35.(4) ADMINISTRATIVE SERVICES)

(87)

EMBALMER: (SEE 36.35.(107) FUNERAL HOMES)

(88)

EMPLOYMENT AGENCY:

(a)

General Employment Agency, including, but not limited to, General Agency, Model Agency, Nurses Registry, Convalescent Sitters Agency, Domestic Help Agency, Babysitter Agency, etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Talent Agency: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (A STATE LICENSE IS REQUIRED FOR A TALENT AGENCY). (INDIVIDUALS NOT UTILIZING A TALENT AGENCY SEE 36.35.(20) ARTIST, ENTERTAINERS, ETC.). IF WAGE AND/OR SALARY IS PAID BY THE AGENCY (SEE 36.35.(89) EMPLOYMENT SERVICE)

(89)

EMPLOYMENT SERVICE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

IF WAGE AND/OR SALARY IS NOT PAID BY THE SERVICE (SEE 36.35.(88) EMPLOYMENT AGENCY)

(90)

ENGRAVER: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(91)

ENTERTAINMENT SERVICES, Clowns, Singing Telegrams, Etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(20) ARTIST/ENTERTAINMENT)

(92)

EQUIPMENT, MACHINERY, ETC.: Leasing or rental other than licensed computers, stamping, fabricating, office equipment, tools, machinery, furniture, etc.: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(93)

EXHIBITION FACILITY: (SEE 36.35.(78) DEMONSTRATING)

(94)

EXPRESS COMPANIES, Air, Rail, Bus, Truck, etc. (NOT ICC REGULATED): (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(95)

EXTERMINATOR: (SEE 36.35.(191) PEST EXTERMINATORS)

F

(96)

FEED DEALERS: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(97)

FERTILIZER, AGENCY PLANT OR DEALERSHIP: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(98)

FINANCE:

(a)

Small loan companies, money lenders, salary purchasers, small loans; etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE).

A Separate receipt is required for each company and each location.

(b)

Discount consumer financing; finance companies, including capital loans and the retail and wholesale financing of the sale or lease of motor vehicles, boats, trailers, mobile homes, etc.; mortgage loan businesses not part of a bank or trust company: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

A Separate receipt is required for each company and each location.

(c)

Bank and Trust Companies except those exempt by Federal or State law, savings and loan associations, building and loan associations, etc.: (SEE 36.36.(5) MAIN BANK SCALE)

(d)

Branch Office, separate receipt required for each branch: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(e)

Automated Teller Machines (except those located on the site of, and used in conjunction with, a financial institution), as defined in Florida Statutes § 658.65, or any successor statute thereto: Each Service Terminal: $55.00.

(99)

FIRE PROTECTION SERVICE COMPANIES: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE) (ALSO SEE CHAPTER 24 OF THE CITY CODE)

(100)

FISH, OYSTERS, OR OTHER SEA FOODS OR POULTRY: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(101)

FLAG DECORATORS: (SEE 36.35.(77) DECORATORS)

(102)

FLORISTS: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(103)

FOUNDRY MACHINE SHOP, BOILER WORKS, METAL AND IRON WORKS, ARMATURE WINDING AND MOTOR REPAIRING and other like business: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(104)

FRANCHISE DEALERS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(105)

FRUIT AND VEGETABLE STANDS, Including truck sales when permitted.

Each location: (SEE 36.35.(190) PEDDLERS OF PRODUCE)

(106)

FUND RAISING EVENTS: A receipt is required, unless the fund raiser is being conducted by a State of Florida/chartered NON-PROFIT CHARITY OR CHARITABLE ORGANIZATION. City Council approval is required for such fund raising activities or events to be held on public property or right-of-way. In those instances wherein another person is engaged to assist in the fund raising and such person is paid more than 10% of the amount raised or to be raised, such person assisting in the fund raising shall be required to obtain the appropriate business tax receipt as listed in this Chapter. No amount of the business tax shall be deducted from the share of monies belonging to the non-profit charity or charitable organization. (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE ALSO 36.35.(78) DEMONSTRATING, EXHIBITION FACILITY)

(107)

FUNERAL HOMES: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(108)

FURNITURE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(a)

Manufacturer.

(b)

Repair Service.

(c)

Packer and/or Shippers.

G

(109)

GAS, OIL, FUEL, DEALERS, DISTRIBUTORS, ETC., Bulk or Natural:

(a)

Gas and Oil Bulk or Natural, Supplier, Distributor, Producer, Seller: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(b)

Mobile Sales/Distribution of Gasoline, Oil, LPG, Bottled Gases, etc.: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE) (SEE ALSO 36.35.(189).(b) PEDDLERS)

(110)

GASOLINE SERVICE STATIONS: (SEE 36.35.(222) SERVICE STATIONS)

(111)

GLASS SALES AND SERVICE, to include mirror reworking and repairing: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(112)

GROCERIES: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

An additional receipt is required when a Public Food Service Establishment as defined in Florida Statutes § 509.013 is operated on the premises (SEE 36.35.(210) RESTAURANTS).

(113)

GUNS, DEALERS IN ARMS, FIREARMS: (SEE 36.35.(19) ARMS)

H

(114)

HALLS FOR HIRE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(115)

HEALTH LECTURES: (SEE 36.35.(132) INSTRUCTORS) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

(116)

HEALTH SPAS, Includes: Gymnasiums, Physical Exercise Facilities, Martial Arts Facilities, and Tanning and Slenderizing Salons: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) STATE LICENSE/CERTIFICATE REQUIRED PRIOR TO ISSUANCE OF THE OCCUPATIONAL LICENSE. (ALSO SEE 36.35(163) MASSAGE THERAPIST.) A MASSAGE THERAPIST REQUIRES SEPARATE LICENSE.

(117)

HEARING AIDS: (NOT OTHERWISE LICENSED) (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(118)

HOLDING COMPANY: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(119)

HOSPITALITY SERVICES, Ticket Booths, Visitors Booths, Check Cashing, Etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(120)

HOSPITALS, SANITARIUMS, NURSING HOMES, CONVALESCENT HOMES: operated for profit (SEE 36.36.(6) HOSPITAL, CONGREGATE LIVING AND PUBLIC LODGING SCALE)

(121)

HOSPITAL, ANIMAL: (SEE 36.35.(143) KENNELS)

(122)

HOTELS, MOTELS, MOTOR COURTS, APARTMENTS, ROOMING HOUSES, or similar establishments held out for rent: (SEE 36.36.(6) HOSPITAL, CONGREGATE LIVING AND PUBLIC LODGING SCALE)

EXEMPTIONS:

(1)

One, two or three family dwelling houses, or dwelling units and places renting three bedrooms or less, unless regularly rented or held out to persons not legal residents of the City of Orlando, and who rent for less than six months.

(2)

Hotels or motels having convention rooms, halls, or facilities for hire that are not otherwise taxed shall obtain a receipt for Halls for Hire in addition to those receipts required for engaging in business in any other listed classifications. Provided that a receipt has been obtained for Halls for Hire, no additional receipt shall be required for booked entertainment, trade shows, conventions, exhibitions, home shows, etc.

(123)

HOUSE CLEANING, WASHING: (SEE 36.35.(139) JANITORIAL SERVICES)

(124)

HOME APPLIANCE SERVICE AND REPAIR, Small or Large Appliances, Furniture, Wood Working, Etc.: (SEE 36.35.(1) NUMBER OF WORKERS SCALE)

(125)

HOUSE MOVING: (SEE 36.35.(70).(e) CONTRACTORS)

(126)

HOUSE WRECKING: (SEE 36.35.(70).(e) CONTRACTORS)

(127)

HYPNOTISTS: (SEE 36.35.(199) PROFESSIONAL AND 36.35.(199.1) PROFESSIONAL FIRM OFFICE)

I

(128)

ICE CREAM MANUFACTURING: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(129)

ICE CREAM MOBILE VENDORS: (SEE 36.35.(189).(a) PEDDLERS)

(130)

ICE MANUFACTURING OR PRODUCING: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(131)

ICE SALES:

(a)

By truck or wagon: (SEE 36.35.(189).(a) PEDDLERS)

(b)

Vending machines: (SEE 36.35.(260) VENDING AND 36.35.(261) VENDING COMPANY)

(132)

INSTRUCTORS, TEACHERS OF MUSIC, PIANO, DANCING, TUTORING, etc., Other than schools: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(133)

INDUSTRIAL WASTE COLLECTORS: (SEE 36.35.(65) COLLECTION SERVICE)

(134)

INSURANCE:

(a)

The following words are defined as indicated below for the purposes of this receipt schedule only:

(1)

Insurer: "Insurer" means every individual, firm, partnership, corporation, association or other legal entity engaged as an indemnitor, surety, or contractor in the business of entering into contracts of insurance or of annuity.

(2)

Insurance Agency: "Insurance Agency" means a business location at which an individual, firm, partnership, corporation, association, or other legal entity, except for an employee of such individual, firm, partnership, corporation, association, or other entity, and other than an Insurer as defined in 36.35.(134).(a).(1), engages in any activity or employs individuals to engage in any activity which under State or Federal law may be performed only by a taxed insurance agent or solicitor.

(3)

Insurance Agent: "Insurance Agent" or "Agent" as used in this section means a general lines agent, life agent, debit agent or health agent, or all such agents, as indicated by context.

(b)

Any individual, firm, partnership, corporation, association or other legal entity who acts as an insurer and issues or contracts on his account to issue, by insurance agency, agent or otherwise, policies or contracts or agreements for any of the following classifications must pay the amount of the business tax shown:

(1)

Ordinary and Industrial Life including Health; Credit Life including Credit Health; Industrial Life including Health; Ordinary-Variable Contracts; Ordinary-Variable Contracts including Health; Ordinary Life; Ordinary and Industrial Life; Ordinary Life including Health; Health Insurance; Personal Accident; Credit Health Insurance; Dental Health Care Insurance Contracts; General lines including fire, Casualty, and miscellaneous lines; Motor Vehicle Physical Damages including Fire, Theft, Collision and Comprehensive; Credit Property; Baggage; Credit, Mortgage; Steam Boiler, Industrial Fire; and Bonds: $551.25

If an Insurer issues policies, contracts or agreements for any of the classifications referred to in this item at more than one location, each location shall not be considered a separate business location and a separate receipt therefore is not required.

(2)

Each office of an agent, general agent, independent agency, limited agent, solicitors, adjusters, service representatives or managing general agent as defined in Florida Statutes ch. 626: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(3)

Any insurance company, district, or sales office: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(4)

Insurance premium finance company excluding credit unions, banks and other lending institutions: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(5)

Fire and casualty, home, life, accident, health, hospitalization, surety, or guarantee regional office headquartered in City: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(6)

Title insurance companies, when not licensed as abstractors: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(135)

INTERIOR DECORATORS: (SEE 36.35.(77) DECORATORS)

(136)

INTRODUCTORY SERVICE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

Not to include escort service, lonely hearts club or marriage bureau or other business of a like nature.

(137)

INVESTMENT/FINANCIAL COUNSELOR OR ADVISOR: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(138)

ITINERANTS: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED)

Merchant or Vendor, any person either principal or agent, temporarily engaged in the sale of goods, wares, or merchandise, occupying any building or space within an existing building or structure and that building, structure or facility is not taxed as an exhibition facility, Sec. 36.35.(78).(a).

Structure as used herein meaning any device requiring building permits and/or not self powered or not readily and/or easily mobile by not more than one person.

J

(139)

JANITORIAL SERVICES, Including contract or individual cleaning agreements, window cleaning, house and office cleaning, commercial or industrial cleaning, etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(140)

JEWELRY:

(a)

Merchant: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(b)

Mobile: (SEE 36.35.(189).(b) PEDDLERS) (NO PRORATION AND NO REFUNDS AUTHORIZED)

(c)

Repair Shop: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(141)

JUNK DEALERS: (SEE 36.35.(216) SALVAGE) (SEE CHAPTER 44 OF THIS CODE)

(142)

JUNK GATHERER: (SEE 36.35.(216) SALVAGE)

K

(143)

KENNELS, ANIMAL: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

Keeping and caring for 5 or more animals on premises, shall constitute a Kennel. Professional license required for veterinarians.

(a)

Sale of Pets and Related Supplies: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(b)

Pet care, washing and grooming: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

l

(144)

LABORATORIES, Blood and plasma laboratories must comply with regulation issued by the Federal Food and Drug Administration. (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(a)

Medical, Chemical, etc., development and/or testing Laboratories REQUIRE A STATE LICENSE BEFORE THE BUSINESS TAX RECEIPT CAN BE ISSUED.

(b)

Laboratories and testing facilities where parts are made or assembled, or analysis is made for the medical, dental, optical, veterinarian, engineering, building, chemical, etc., or other like businesses or professions DO NOT REQUIRE A STATE LICENSE BEFORE THE BUSINESS TAX RECEIPT IS ISSUED.

(145)

LAND AND DEVELOPMENT COMPANIES, HOUSING AGENCY IN CITY: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(146)

LANDSCAPING, Paying a City business tax as such: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(147)

LAUNDRIES AND DRY CLEANERS:

(a)

Laundries and dry cleaners, to include linen, uniform and towel supply and service: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Laundry Agency or branch office where laundry or dry cleaning is left or work solicited, Each location or pick up station: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(c)

Laundry—Self or coin operated: (SEE 36.35.(260) VENDING AND 36.35.(261) VENDING COMPANY)

(i)

If classified under 36.35.(260), Vending, the initial business tax beginning in 1994 shall be calculated at a rate of $10.00 per machine. Thereafter, the business tax shall be increased by $5.00 per machine every four (4) years until the business tax is at a rate equal to $25.00 per machine, after which time the license tax shall be at the rate set forth in 36.35.(260), Vending; or

(ii)

If classified under 36.35.(261), Vending Company, the per machine component of the business tax, for purposes of part (d) of the Vending Company Scale, shall be at an initial rate beginning in 1994 of $5.00 per machine. Thereafter, the per machine component of the business tax shall be increased by $5.00 every four (4) years until the per machine component is at a rate equal to $20.00 per machine, after which time the business tax, including the per machine component, shall be at the rate set forth in 36.36.(2), Vending Company Scale.

(148)

LEASING or RENTING:

(a)

Equipment, Tools, or Other Miscellaneous Goods or Products: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(b)

Vehicles: (SEE AUTOMOBILES 36.35.(25).(f))

(c)

Storage Buildings or Facilities: (SEE STORAGE AND WAREHOUSE 36.36.(234))

(d)

Lockers: (SEE 36.35.(260) VENDING AND 36.35.(261) VENDING COMPANIES)

(149)

LECTURERS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (NO PRORATION AND NO REFUNDS AUTHORIZED)

(150)

LETTERSHOP: (SEE 36.35.(225) SIGN LETTERING)

(151)

LINEN, TOWEL SUPPLY AND UNIFORM SERVICE: (SEE 36.35.(147) LAUNDRIES AND DRY CLEANERS)

(152)

LIQUIFIED PETROLEUM GAS: (SEE 36.35.(109) GAS)

(153)

LIQUOR: (SEE 36.35.(13) ALCOHOLIC BEVERAGES)

(154)

LOAN COMPANIES: (SEE 36.35.(98) FINANCE)

(155)

LOCKSMITH, KEYSMITH:

(a)

Sales of Locks and Keys: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(b)

Lock Service: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(156)

LUNCHSTANDS, Movable or Portable: (SEE 36.35.(189).(a) PEDDLERS) (NO PRORATION AND NO REFUNDS AUTHORIZED)

(157)

LUMBER AND BUILDING MATERIALS, DEALER: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

Manufacturers license also required when concrete, concrete blocks, etc., are manufactured.

M

(158)

MACHINE AND REPAIR SHOPS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(159)

MANICURIST:

Each: $27.56

(160)

MANUFACTURER, FABRICATOR, PROCESSING, ASSEMBLING, SHIPPING: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

Manufacturers may wholesale the products that they manufacture from the place of business where such items are manufactured without obtaining a merchant receipt. Sale of items manufactured at a location other than the manufacturer's location will require a separate merchant receipt for each location.

(161)

MANUFACTURER'S AGENT, Desk Space Only, Does not handle or stock Merchandise: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(162)

MARKETING/MANAGEMENT CONSULTANT: (SEE 36.35.(68) CONSULTANTS)

(163)

MASSAGE THERAPIST: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (CERTIFICATE FROM STATE OF FLORIDA IS REQUIRED BEFORE A BUSINESS TAX RECEIPT MAY BE ISSUED)

(164)

MEDICAL EQUIPMENT SERVICE AND REPAIR: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(165)

MERCHANTS, RETAIL AND WHOLESALE, Not otherwise classified: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(166)

MERCHANDISE BROKER: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(167)

MESSENGER SERVICE OR PACKAGE DELIVERY SERVICE, other than licensed telegraph companies and not to be confused with transfer or pick up and delivery service (10 POUND MAXIMUM): (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(168)

MILK DISTRIBUTORS: (SEE 36.35.(74) DAIRY)

(169)

MOBILE HOMES: (SEE 36.35.(250) TRAILER PARKS)

(170)

MONEY LENDERS: (SEE 36.35.(98) FINANCE)

(171)

MORTGAGES:

(a)

Broker: (SEE 36.35.(199) PROFESSIONAL)

(b)

Financing: (SEE 36.35.(98) FINANCE)

(172)

MOTELS: (SEE 36.35.(122) HOTELS, MOTELS)

(173)

MOTORCYCLE SERVICE REPAIR: (SEE 36.35.(31) BICYCLES)

(174)

MOVERS, PACKERS, CARGO TRANSPORT, ETC., Not ICC: (SEE 36.35.(251) TRANSFER COMPANY)

(175)

MUSIC INSTRUCTOR OR TEACHER: (SEE 36.35.(132) INSTRUCTORS)

N

(176)

NEWSPAPERS, Daily, Weekly, etc., Shopping Guides, Bulletins, TV News, etc.: (SEE 36.36.(7) SUBSCRIBERS SCALE)

Delivery, no receipt required.

(177)

NEWSSTANDS, Including Magazines, Books, Tobacco, etc.:

Each: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(178)

NOVELTY WORKS, Wood, Plastic, Metal and Synthetics: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(179)

NUTRITIONISTS, WEIGHT LOSS CENTERS: (SEE 36.35.(1) NUMBER OF WORKERS SCALE)

O

(180)

OFFICE EQUIPMENT, MACHINES SERVICE AND REPAIR: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(181)

OLD COINS, NUMISMATIC TRADE, including stamps, dealers: (SEE 36.36.(3) MERCHANT RETAIL/WHOLESALE SCALE)

(182)

OPTICIANS: (SEE 36.35.(199) PROFESSIONAL AND 36.35.(144) LABORATORIES)

P

(183)

PACKING HOUSES, CANNING PLANTS AND SUCH: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(184)

PACKER AND SHIPPER: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(185)

PAINTERS OR PAPER HANGERS: (SEE 36.35.(70) CONTRACTORS)

(186)

PARALEGAL: (SEE 36.35.(4) ADMINISTRATIVE SERVICES)

(187)

PARKING: (SEE 36.35.(25).(b) AUTOMOBILES)

(188)

PAWNBROKER: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(189)

PEDDLERS:

(a)

Food Products or Items for Human Consumption, except Produce: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE) REQUIRES CERTIFICATE FROM APPROPRIATE STATE DEPARTMENT PRIOR TO ISSUANCE OF THE BUSINESS TAX RECEIPT.

(b)

Non-Food Products, INCLUDING, BUT NOT LIMITED TO, PEAT, FERTILIZER, CERAMICS, ART, FLOWERS, SEASONAL ITEMS (I.E. CHRISTMAS TREES, EASTER ITEMS, FIREWORKS), ETC.): (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

MAY REQUIRE ADDITIONAL APPROVAL OF THE FIRE AND/OR BUILDING DEPARTMENTS AND/OR A STATE LICENSE.

No prorated receipt available and no refunds are authorized.

Must be on private property. To operate on public property requires approval of City Council. May require filing of sight plan and approval of Zoning. (SEE ALSO ITINERANT AND PEDDLER OF PRODUCE). Items, goods, and/or wares may not be displayed on ground or in any way that is not provided for conditional to Zoning approval. Sign permit may be required.

BUSINESS TAXES AS STATED IN THIS PARAGRAPH ARE TO BE APPLICABLE TO EACH VEHICLE, CART, WAGON, PEDDLER AND/OR TEMPORARY LOCATION AND ARE APPLICABLE TO RETAIL AND/OR WHOLESALE SELLING OF SUCH GOODS. This category is applicable to those businesses that are mobile and/or temporarily located as to the point of sale.

(190)

PEDDLERS OF PRODUCE: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

No prorated receipt available and no refunds are authorized. Must be on private property. To operate on public property requires approval of City Council. May require filing of sight plan and approval of Zoning. (SEE ALSO ITINERANTS AND PEDDLERS.) Items, goods, and/or wares may not be displayed on ground or in any way that is not provided for contingent to Zoning approval. Sign permit may be required.

BUSINESS TAXES AS STATED IN THIS PARAGRAPH ARE TO BE APPLICABLE TO EACH VEHICLE, CART, WAGON, PEDDLER AND/OR TEMPORARY LOCATION AND ARE APPLICABLE TO RETAIL AND/OR WHOLESALE SELLING OF SUCH GOODS. This category is applicable to those businesses that are mobile and/or temporarily located as to the point of sale. OPERATORS SELLING THEIR OWN SELF GROWN FLORIDA PRODUCE ARE EXEMPT FROM THE LOCAL BUSINESS TAX.

OPERATORS SELLING THEIR OWN SELF GROWN FLORIDA PRODUCE ARE EXEMPT FROM THE LOCAL BUSINESS TAX.

(191)

PEST EXTERMINATORS AND LAWN SPRAYERS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SURETY BOND IN THE AMOUNT OF $1,000 AND STATE CERTIFICATE REQUIRED)

(192)

PHOTOGRAPHY:

(a)

Photographer, Ferrotypes or Crayon Artist, Kodak Finishing: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Photographic Studio: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(c)

Sale of Photographic Equipment and Supplies including Microfilm: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(193)

PHOTO FINISHING: SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(a)

Processing Plant, Duplicating, Finishing, Blue Printing, etc.

(b)

Photo Pick-Up Station.

No additional receipt is required if such service is provided by a person otherwise taxed pursuant to this Chapter 36 and is provided at the same business location.

(194)

PHYSICAL ENDURANCE CONTEST: (SEE SECTION 43.08 OF THE CITY CODE)

(195)

PIANO TUNER OR ORGAN TUNER, other than with taxed business: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(196)

PLATING, Copper, Nickel, Silver, etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(197)

PORTRAIT, Solicitors: (SEE 36.35.(192) PHOTOGRAPHY)

(198)

PRINTING, ENGRAVING, LITHOGRAPHING OR SILK SCREENING, Not connected with newspaper plant: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(199)

PROFESSIONAL: The following practitioners are classed as professional. Each person engaged in the practice of any profession listed below is regulated by the State and is required to show proof of a current State license or certificate prior to being issued a Business Tax Receipt. Unless such professionals as listed are otherwise provided for in this Code or are otherwise exempted by state statute from Local Business Taxes, each individual shall be required to obtain an individual business tax certificate. Beginning October 1, 1992, those professionals holding active State regulatory license certificates who are not presently and do not intend to engage in or manage any business, profession or occupation within this municipality for the then current fiscal year can apply for exemption from the local business tax by executing and filing with the City Treasurer a sworn affidavit, on forms to be provided by the Local Business Tax Section. The affidavit shall hold the individual professional responsible for complying with tax requirements prior to engaging in or managing the activities of a business, profession or occupation, including the payment of the appropriate business tax and any applicable penalties for the fiscal year in which business activities resumed. Failure to comply with the above will subject the individual professional to applicable penalties as authorized in other sections of this Chapter and other parts of this code. Each Professional: $110.25 (SEE ALSO 36.35.(199.1), PROFESSIONAL FIRM OFFICE)

(a)

Accountant, Certified Public.

(b)

Acupuncture.

(c)

Architect, Landscape Architect and Interior Designer.

(d)

Attorney.

(e)

Auctioneer (SEE AUCTIONEERS).

(f)

Barber (SEE BEAUTY PARLORS, BARBERSHOPS).

(g)

Brokers:

(1)

Security (SEE SECURITIES AND STOCKS AND BONDS).

(2)

Mortgage (SEE MORTGAGES).

(3)

Merchandise (SEE MERCHANT).

(4)

Others.

(h)

Contractors (SEE CONTRACTORS).

(i)

Cosmetologist (SEE BEAUTY PARLORS, BARBERSHOPS).

(j)

Embalmer (SEE FUNERAL HOME).

(k)

Engineer:

(1)

Architectural.

(2)

Chemical.

(3)

Drainage.

(4)

Electric or electronic.

(5)

Industrial.

(6)

Management.

(7)

Safety.

(8)

Civil, including Land Surveyors ($1,000.00 BOND REQUIRED) (SEE LANDSCAPING).

(9)

Mechanical.

(10)

Consulting.

(11)

Designing.

(12)

Others.

(l)

Hypnotist.

(m)

Massage (SEE MASSAGE THERAPIST).

(n)

Medical (SEE ALSO LABORATORIES):

(1)

Audiologist.

(2)

Chiropractic physicians (D.C.).

(3)

Chiropractors.

(4)

Dentists, including orthodontic surgeons, etc. (D.D.S.) (D.D.M.O.).

(5)

Naturopathic, including Naturopathic Surgeons (N.D.).

(6)

Opticians and oculist (ALSO SEE LABORATORIES).

(7)

Optometrists.

(8)

Pathologists.

(9)

Physicians and surgeons—Medical (MD).

(10)

Physicians and surgeons—Osteopathic (D.S.C.).

(11)

Podiatrists.

(12)

Veterinarians.

(13)

Others.

(o)

Psychological Services:

(1)

Clinical Social Worker.

(2)

Marriage and Family Therapist.

(3)

Mental Health Counselor.

(4)

Psychologist.

(5)

School Psychologist.

(6)

Others.

(p)

Real Estate Professional:

(1)

Broker.

(2)

Certified Appraiser.

(3)

Licensed Appraiser.

(q)

Therapist:

(1)

Occupational.

(2)

Physical.

(3)

Respiratory.

(4)

Others.

(199.1)

PROFESSIONAL FIRM OFFICE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

Applies to all corporations, professional associations, partnerships and all other separate legal entities as are included in subsection 36.01(g). Only those individuals not holding Business Tax Receipt as Professionals shall be included in determining the number of workers for purposes of calculating the business tax for this category. In those instances where the business, profession or occupation is made up of only professionals, the business tax for the Professional Firm Office shall be based upon the Square Footage measurement component of the number of workers scale. A separate receipt is required for each professional. (SEE ALSO 36.35(199), PROFESSIONAL)

(200)

PROFESSIONAL BONDSMAN: (SEE 36.35.(35) BONDSMEN)

(201)

PROPRIETARY MEDICINE OR MEDICAL OINTMENTS OR SALVE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(202)

PROPERTY MANAGEMENT FOR OTHERS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(203)

PROMOTERS, entertainment, exhibits, shows boxing, wrestling, TV closed circuit, fund-raising, includes charity when reimbursed, etc., unless the operator of the facility has paid the Exhibition Facility business tax as provided in Section 36.35.(78).(a). (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (NO PRORATION AND NO REFUNDS AUTHORIZED)

(204)

PUBLIC BATHS OR SHOWERS: (SEE 36.35.(116) HEALTH SPAS)

(205)

PUBLIC RELATIONS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(7).(b) ADVERTISING)

(206)

PUBLIC STENOGRAPHER, TYPING SERVICE, INCLUDING NOTARY PUBLIC: (SEE 36.35.(4) ADMINISTRATIVE SERVICES).

No receipt is required for a Notary Public when the notary is employed by an existing business or Governmental Agency.

r

(207)

RADIO AND TELEVISION REPAIR SHOPS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(208)

RAILROAD COMPANIES: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(94) EXPRESS COMPANIES)

(209)

REAL ESTATE: (SEE 36.35.(199) PROFESSIONAL)

(210)

RESTAURANTS, CAFETERIAS, LUNCHROOMS: Any business preparing food for consumption and meeting the definition of "public food service establishment" (as set forth in Florida Statutes § 509.013(5)) shall also be required to secure a Restaurant Business Tax Receipt in addition to any other Business Tax Receipts required by this Code.

(a)

Restaurant, Sit-Down, Take-Out, Drive-Thru: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Catering, Caterer: (SEE 36.35.(54) CATERING)

(c)

Bar, Lounge, Tavern, Package: (SEE 36.35.(27) BAR/LOUNGE RETAIL)

(211)

REDUCING MACHINES OR SALONS, including use of machines, electronics, etc.: (SEE 36.35.(116) HEALTH SPAS)

(212)

REPAIR AND SERVICE SHOPS, Not Otherwise Classified: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(213)

RETAIL MERCHANTS: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(214)

RUBBER STAMPS, DEALER IN, AGENT OR MANUFACTURER: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(215)

RUG AND CARPET CLEANERS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

S

(216)

SALVAGE/JUNK DEALERS: Including those items considered to be recyclable and/or resalable, such as, but not limited to: wood, plastic, cloth scraps, oil, metals other than precious, auto parts from wrecking yards, waste, cotton, paper products, glass, etc. A $5,000.00 surety bond is required. As to salvage/junk dealers generally, (SEE CHAPTER 44 OF THIS CODE).

(a)

Salvage/Junk Dealer or Yard Operator: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(b)

Dealers in precious metals, old jewelry, etc., not otherwise classified: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE) (NO PRORATION AND NO REFUNDS ARE AUTHORIZED) (SEE 36.35.(189).(b) PEDDLERS AND 36.35.(188) PAWNBROKER)

(c)

Salvage/Junk Gatherer, Each: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(217)

SCHOOLS, PRIVATE, all types: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(218)

SECONDHAND DEALERS: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(219)

SECURITIES BROKER OR DEALER: (SEE 36.35.(233) STOCKS AND BONDS)

(220)

SEPTIC TANKS: (SEE 36.35.(70).(e) CONTRACTORS)

(221)

SERVICE AND REPAIR, NOT OTHERWISE CLASSIFIED: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(222)

SERVICE STATIONS: (SEE 36.36.(9) SERVICE STATION SCALE) (SEE 36.35.(267) WRECKER SERVICE)

Additional receipt is required for Grocery/Convenience Stores: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

Additional receipt is required for operating a Car Wash: (SEE 36.35.(25) AUTOMOBILES)

(223)

SEWING MACHINE:

(a)

Dealer: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(b)

Service and Repair: (SEE 36.36.(1) NUMBER OF WORKERS SCHEDULE)

(224)

SHOPPING GUIDES: (SEE 36.35.(176) NEWSPAPERS)

(225)

SIGN LETTERING OR GRAPHICS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(226)

SHOE AND BOOT REPAIR SHOP: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(226.1)

SHOE SHINE SERVICE:

Each Chair: $27.56 (REQUIRES CITY COUNCIL APPROVAL FOR OPERATION ON PUBLIC RIGHT-OF-WAY, SEE CHAPTER 54 OF THE CITY CODE)

(227)

SMALL LOAN COMPANIES: (SEE 36.35.(98) FINANCE)

(228)

SOCIAL CLUBS: (SEE 36.35.(60) CLUBS)

(229)

SOLICITORS AND CANVASSERS: (SEE CHAPTERS 3 AND 45 OF THIS CODE, ALSO SEE CANVASSER)

(230)

SPECIALTY SALON: (SEE 36.35.(30) BEAUTY PARLORS, BARBER SHOPS)

For an individual specialist not practicing in a salon or shop, refer to individual's specialist category, i.e. manicurist, massage therapist, etc. (A separate business tax receipt is not required for each individual specialist provided that every chair is accounted for under the salon's or shop's receipt).

(231)

SPIRITUALIST MEDIUMS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(232)

STENOGRAPHER: (SEE 36.35.(4) ADMINISTRATIVE SERVICES)

(233)

STOCKS AND BONDS: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(234)

STORAGE AND WAREHOUSE OR PUBLIC STORAGE: (SEE 36.36.(10) STORAGE FACILITIES, WAREHOUSES SCALE)

The aggregate number of square feet of storage floor space shall be considered as a total area of square feet of storage floor space for the purpose of determining the amount of business tax imposed for Mini Warehouse and/or storage units. (SEE ALSO LEASING OR RENTING, 36.35.(148))

(235)

STUDIO RECORDING (AUDIO AND VIDEO), including filming, processing, testing, etc.: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(236)

SWIMMING POOLS:

(a)

Construction: (SEE 36.35.(70).(d) CONTRACTORS)

(b)

Maintenance and Repair: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

T

(237)

TAILOR, including rentals: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(238)

TANNING SALONS, or other facility offering or providing access to tanning beds, tanning booths, or other tanning device: (SEE 36.35.(116) HEALTH SPAS).

A State license is required from the Department of Health and Rehabilitative Services.

(239)

TATTOOING: Prohibited—It is unlawful for any person to tattoo the body of any human being, except that tattooing may be performed by a person licensed to practice medicine or dentistry or by a person under his general supervision as defined by the Board of Medicine. (SEE Florida Statutes § 877.04.) (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

Tattooing for business taxing purposes shall include Permanent Make-up Application Services.

(240)

TEACHERS BUREAU: (SEE 36.35.(88) EMPLOYMENT AGENCY)

(241)

TELEGRAPH COMPANIES: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(242)

TELEPHONE MARKETING SOLICITATION:

(a)

Any person, firm or corporation soliciting business, contractual agreements or credit card purchases:

Each Location: 656.25 (STATE LICENSE IS REQUIRED PRIOR TO ISSUANCE OF A BUSINESS TAX RECEIPT.)

(b)

Solicitation, Recruiting business or customers, No Advanced Contractual Agreements or Credit Purchases:

Each Location: $413.44

In addition to other licenses. Does not apply to Telephone or Telegraph Companies, or to business establishments, who, through their regular employees, supply business information to their regular customers or patrons.

(243)

TELEPHONE ANSWERING SERVICE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(244)

TELEPHONE COMPANIES:

(a)

Telephone Companies other than Certified Pay Telephone Service Providers: The business tax for Telephone Companies other than Certified Pay Telephone Service Providers shall be measured by the number of subscribers to the services offered by the Telephone Company within the City limits of Orlando. (SEE 36.36.(7) SUBSCRIBERS SCALE)

(b)

Certified Pay Telephone Service Providers: The business tax for each Certified Pay Telephone Service Provider shall be: $1,050.00.

(245)

TELEVISION CABLE COMPANIES: The business tax on every cable Television Company shall be measured by the number of subscribers to the services offered by the Cable Television Company within the City limits of Orlando. (SEE 36.36.(7) SUBSCRIBERS SCALE)

(246)

THEATERS, DRIVE-INS:

(a)

Theaters, Drive-Ins: (SEE 36.36.(11) THEATER SCALE)

(b)

Concession Stand: (SEE 36.36.(3) MERCHANT—RETAIL/WHOLESALE SCALE)

(247)

TICKET BOOTHS: (SEE 36.35.(119) HOSPITALITY SERVICES)

(248)

TOUR GUIDE SERVICE: (SEE 36.36.(1). NUMBER OF WORKERS SCALE) (STATE LICENSE REQUIRED FROM DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES).

(249)

TOWEL, APRON OR LINEN SERVICE, Plant in City: (SEE 36.36.(1). NUMBER OF WORKERS SCALE)

(250)

TRAILER PARKS, MOBILE HOMES: (REQUIRES PRIOR APPROVAL OF CITY COUNCIL)

Each Space: $5.51

(a)

Trailers/Rental:

Each: $38.59

(b)

Trailer Sales, if not otherwise taxed: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(251)

TRANSFER COMPANY, Trucks for Hire, Pick-Up and Delivery Service, Movers: (SEE 36.36.(1) NUMBER OF WORKERS)

(252)

TRANSPORTATION OF PEOPLE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(259) VEHICLES FOR HIRE) (SEE ALSO CHAPTER 55 OF THE CITY CODE)

(253)

TRAVEL AGENCY: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (STATE LICENSE REQUIRED FROM DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES, UNLESS REGISTERED WITH THE AIRLINE REPORTING CORPORATION (ACR).)

(254)

TREE TRIMMERS, TREE SURGEONS AND SERVICE: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) ($1.000.00 SURETY BOND REQUIRED)

(255)

TYPIST: (SEE 36.35.(4) ADMINISTRATIVE SERVICES)

U

(256)

UNCLASSIFIED, not otherwise set out herein: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(257)

UPHOLSTERING OR FURNITURE REPAIR AND REFINISHING: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE 36.35.(108) FURNITURE REPAIR)

V

(258)

VACATION/TRAVEL PLANNER SERVICE, (NOT TRAVEL AGENCY): (SEE 36.35.(1) NUMBER OF WORKERS SCALE)

(259)

VEHICLES FOR HIRE, Taxicabs, Limousines, Luxury Sedans, Shuttle Service, Nonmotorized vehicles, Buses, Not Public Transit System: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (SEE ALSO CHAPTER 55 OF THE CITY CODE)

(260)

VENDING PRODUCT, SERVICE AND/OR AMUSEMENT COIN, TOKEN, CREDIT CARD, ETC. OPERATED MACHINES: This category is to be used when the business tax is to be based solely on each individual machine and the receipt is to be issued as intended to be for each individual machine.

(a)

Pinball, Juke Organs, Phonograph, Shuffleboard, Pool Table, Amusement, etc.:

Each: $33.08

(b)

Soft drink, Food products and the like, journals and digests, merchandise-vending machines when vending at $0.25 or less:

Each machine: $16.54

(c)

Soft drinks, Food products and the like, journals and digests, merchandise-vending machines when vending over $0.25:

Each machine: $27.56

(d)

Service machines or devices, telephones, lockers, copiers, heart and/or blood pressure, baggage carts, bowling ball washers, laundry washers/dryers, weighing scales, etc.:

Each: $27.56

(e)

A Bulk vending machine is a stand (meaning a structure generally not greater than five feet in height) consisting of not more than six (6) vending machines and/or coin slots (each generally not greater than sixteen inches in height) mounted or bolted thereon which dispense gumballs, jaw breakers, play tattoos and other similar youth oriented consumables, toys and novelties. Each vending machine and/or coin slot mounted or bolted on a particular stand in excess of six (6) will be considered a separate machine and will be taxed at the individual machine rate consistent with subparagraphs (b) and (c) above.

Each Stand: $27.56

Proprietors of places of business and/or owners of record of the premises in or on which the above-listed machines are placed shall be jointly and severally responsible for the vending machine license if not otherwise paid.

(261)

VENDING COMPANY: This category is to be used when the business tax is to be based on the vending company's business location rather than on each individual machine and the receipt is to be issued as intended to be for the vending company location and not for the individual machine locations. (SEE 36.36.(2). VENDING COMPANY SCALE)

(262)

VENDORS OF CONFETTI, BALLS, BALLOONS AND OTHER SPECIALTIES ON THE PUBLIC RIGHT-OF-WAY: This receipt classification is intended for special events only, such as, Light Up Orlando, Night Before Citrus, etc. and REQUIRES CITY COUNCIL APPROVAL. (SEE 36.35.(189) PEDDLERS)

(263)

VISITORS CENTER/BOOTH: (SEE 36.35.(119) HOSPITALITY SERVICES)

W

(264)

WASHING HOUSES: (SEE 36.36.(1) NUMBER OF WORKERS SCALE)

(265)

WELL DRILLERS: (SEE 36.35.(70) CONTRACTORS) ($5,000.00 SURETY BOND REQUIRED)

(266)

WINDOW CLEANING: (SEE 36.35.(139) JANITORIAL SERVICES)

(267)

WRECKER SERVICE:

Each vehicle: $38.59

Y

(268)

YARD WORK: (SEE 36.36.(1) NUMBER OF WORKERS SCALE) (ALSO SEE LANDSCAPERS AND CONTRACTORS)

(Ord. of 8-13-1973, § 2; Ord. of 7-22-1974, §§ 1, 2; Ord. of 9-30-1974, § 1; Ord. of 3-31-1975, § 1; Ord. of 8-18-1975, § 2; Ord. of 4-26-1976, § 1; Ord. of 7-6-1976, § 1; Ord. of 5-23-1977, § 1; Ord. of 7-9-1979, § 1; Ord. of 10-2-1979, § 2; Ord. of 12-10-1979, § 1; Ord. of 9-8-1980, § 1; Ord. of 2-2-1981, § 2; Ord. of 9-14-1981, §§ 1—4; Ord. of 1-4-1982, § 1; Ord. of 12-12-1983, Doc. #18229; Ord. of 1-28-1985, Doc. #19166; Ord. of 3-30-1987, Doc. #21089; Ord. of 4-11-1988, Doc. #22000; Ord. of 2-25-1991, Doc. #24607; Ord. of 10-19-1992, Doc. #26092; Ord. of 6-6-1994, Doc. #27592; Ord. of 11-14-1994, Doc. #28030; Ord. of 1-8-1996, Doc. #29072; Ord. of 7-22-2002, §§ 20, 21, Doc. #020722703; Ord. of 6-21-2004, § 2, Doc. #040621909; Ord. of 1-24-2005, § 3, Doc. #050124909; Ord. of 10-16-2006, § 2, Doc. #0610161009; Ord. of 8-20-2007, § 1, Doc. #0708201012; Ord. of 5-10-2010, § 2, Doc. #1005101103; Ord. No. 2020-02, § 1, 1-27-2020, Doc. #2001271202)

Sec. 36.36. - Local Business Tax—Variable Tax Measurement Scales.

(1)

NUMBER OF WORKERS SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus Number of Workers:

When operated solely by owner .....$ 55.13

Not more than 3 workers .....82.69

4 and not over 5 workers .....132.30

6 and not over 15 workers .....165.38

16 and not over 25 workers .....209.48

26 and not over 50 workers .....248.06

51 and not over 100 workers .....303.19

101 and not over 150 workers .....347.29

For each 50 or part thereover 150 .....71.66

(2)

VENDING COMPANY SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus Number of Workers:

When operated solely by owner .....$ 55.13

Not more than 3 workers .....82.69

4 and not over 5 workers .....132.30

6 and not over 15 workers .....165.38

16 and not over 25 workers .....209.48

26 and not over 50 workers .....248.06

51 and not over 100 workers .....303.19

101 and not over 150 workers .....347.29

For each 50 or part thereover 150 .....71.66

Plus Number of Machines and/or Devices:

(a)

Pinball, Juke Organs, Phonograph, Shuffleboard, Pool Table, Bowling Lane, Amusement, etc., Each .....$ 22.05

(b)

Soft drink, Food products and the like, journals and digests, merchandise vending machines when vending at $0.25 or less, Each machine .....$ 11.03

(c)

Soft drinks, food products and the like, journals and digests, merchandise vending machines when vending over $0.25, Each machine .....$ 22.05

(d)

Service machines or devices, telephones, lockers, copiers, heart and/or blood pressure, baggage carts, bowling ball washers, laundry washers/dryers, weighing scales, etc., Each machine .....$ 22.05

(e)

A Bulk vending machine is a stand (meaning a structure generally not greater than five feet in height) consisting of not more than six (6) vending machines and/or coin slots (each generally not greater than sixteen inches in height) mounted or bolted thereon which dispense gumballs, jaw breakers, play tattoos and other similar youth oriented consumables, toys and novelties. Each vending machine and/or coin slot mounted or bolted on a particular stand in excess of six (6) will be considered a separate machine and will be taxed at the individual machine rate consistent with subparagraphs (b) and (c) above. Each Stand .....$ 22.05

(3)

MERCHANT—RETAIL/WHOLESALE SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus Average Annual Inventory:

Less than $1,000.00 in value: (No additional fee)

$1,000.00 and less than $50,000.00 in value, Each one thousand .....$  1.38

$50,000.00 and over, Plus .....68.90

Plus each one thousand over $50,000.00 .....2.75

(4)

VEHICLE RENTAL/LEASING SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus Per Unit Fee:

1—5 units .....$ 71.66

Plus each unit over 5 up to 1,000 .....7.72

Plus each unit over 1,000 up to 2,000 .....6.62

Plus each unit over 2,000 .....5.51

(5)

MAIN BANK SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus Number of Workers:

When operated solely by owner .....$ 55.13

Not more than 3 workers .....82.69

4 and not over 5 workers .....132.30

6 and not over 15 workers .....165.38

16 and not over 25 workers .....209.48

26 and not over 50 workers .....248.06

51 and not over 100 workers .....303.19

101 and not over 150 workers .....347.29

For each 50 or part thereover 150 .....71.66

Plus Total Deposits as of December 31 of the Previous Year:

$0.00 to $10,000,000.00 .....$220.50

$10,000,001.00 to $50,000,000.00 .....330.75

Over $50,000,001.00 .....496.13

(6)

HOSPITAL, CONGREGATE LIVING AND PUBLIC LODGING SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus Number of Workers:

When operated solely by owner .....$ 55.13

Not more than 3 workers .....82.69

4 and not over 5 workers .....132.30

6 and not over 15 workers .....165.38

16 and not over 25 workers .....209.48

26 and not over 50 workers .....248.06

51 and not over 100 workers .....303.19

101 and not over 150 workers .....347.29

For each 50 or part thereover 150 .....71.66

Plus Number of Rooms, Units, or Apartments:

10 or less .....$ 33.08

11 to 100, Each .....11.03

Over 100, Each .....5.51

(7)

SUBSCRIBERS SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus Number of Workers:

When operated solely by owner .....$ 55.13

Not more than 3 workers .....82.69

4 and not over 5 workers .....132.30

6 and not over 15 workers .....165.38

16 and not over 25 workers .....209.48

26 and not over 50 workers .....248.06

51 and not over 100 workers .....303.19

101 and not over 150 workers .....347.29

For each 50 or part thereover 150 .....71.66

Plus Number of Subscribers:

1 to 500 .....$110.25

501 to 1,000 .....330.75

1,001 to 10,000 .....771.75

10,001 to 25,000 .....1,653.75

25,001 to 50,000 .....2,205.00

50,001 to 75,000 .....2,756.25

Each additional 25,000 subscribers or fraction thereof .....826.88

(8)

SERVICE STATION SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus Number of Nozzles and/or Fuel Dispensers:

0 to 4 fuel nozzles or dispensers .....$110.25

5 to 10 fuel nozzles or dispensers .....165.38

11 or more fuel nozzles or dispensers .....2120.50

(9)

STORAGE FACILITIES, WAREHOUSES SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus for each 1000 square feet or part thereof over 5000 .....5.51

(10)

THEATER SCALE: .....

Scalable Fee:

Square Footage less than 2000 .....$ 55.13

Square Footage from 2000—5000 .....110.25

Square Footage above 5000 .....275.63

Plus Number of Seats (for sit-down establishments) or Number of Parking Places (for drive-ins):

1 to 100 seats or parking places .....$110.25

101 to 250 seats or parking places .....275.63

251 to 500 seats or parking places .....551.25

501 to 1000 seats or parking places .....826.88

1001 or above seats or parking places .....1,102.50

(Ord. of 6-6-1994, Doc. #27592; Ord. of 11-14-1994, Doc. #28030; Ord. of 1-8-1996, Doc. #29072; Ord. of 6-21-2004, § 3, Doc. #040621909; Ord. of 10-16-2006, § 3, Doc. #0610161009; Ord. of 5-10-2010, § 1, Doc. #1005101103)

Sec. 35.25. - Inapplicability of Sections 35.15 to 35.17, 35.20, 35.21, and 35.24. Chapter 37 - ADULT ENTERTAINMENT CODE