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Business Tax Receipt Fees

The occupational (business tax receipt) fees listed below are annual fees.  These fees are valid for 30 days only after a new business start date.   Additional fees apply after the first 30 days in business.

Palm Beach County Ordinance Chapter 17, Article 2

Sec. 17-61. - Advertising space renters.

Every person renting for profit advertising space in or on any boat, car, bus, truck or other vehicle shall pay a business tax of three dollars and thirty cents ($3.30) for each such boat, car, bus, truck or other vehicle operated by him. However, no such person shall pay less than twenty-seven dollars and fifty cents ($27.50) for said receipt.

(Ord. No. 72-7, § 22, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 94-15, § III, 7-19-94; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-62. - Amusement devices.

  1. Every person who operates for a profit any game, amusement or recreational device, contrivance, or facility not otherwise licensed by some other law of the county shall pay a business tax of sixteen dollars and fifty-three cents ($16.53) on each such game, amusement or recreational device, contrivance or facility. However, no such person shall pay less than twenty-seven dollars and fifty cents ($27.50) for said receipt.
     
  2. Any person who operates any of the above devices for profit under the sponsorship of a merchant, shopping center or merchant's association shall be taxed under this section. This receipt shall be good for one (1) location only; however, the taxpayer may return to the same location during the same tax year without obtaining an additional receipt other than for any additional devices.

(Ord. No. 72-7, § 23, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 94-15, § III, 7-19-94; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-63. - Hotels, apartment houses, motels, etc.

  1. Every person engaged in the business of renting accommodations, as defined in F.S. ch. 509, including nontransiently rented apartment houses, shall pay for each place of business an amount of one dollar and sixty-four cents ($1.64) for each unit. However, no establishment shall pay less than twenty-seven dollars and fifty cents ($27.50) for said [receipt]. The unit count to be used in this section shall be the same as used by the division of hotels and restaurants of the department of business regulations under F.S. § 509.251. The division of hotels and restaurants shall furnish to the appropriate tax collector no later than August 31 of each year the unit count to be used by the tax collector when issuing receipts under this subsection.
     
  2. No municipality or county shall originally issue a receipt to any business coming under the provisions of this section until a license has been procured for such business from the division of hotels and restaurants of the department of business regulation.

(Ord. No. 72-7, § 24, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 94-15, § III, 7-19-94; Ord. No. 99-16, §§ 4, 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-64. - Cemeteries, mausoleums, etc.

Every person engaged in the business of operating for a profit a cemetery, mausoleum or similar place or institution, shall for each place of business, pay a business tax of one hundred sixty-five dollars and thirty-five cents ($165.35).

(Ord. No. 72-7, § 25, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-65. - Circuses, traveling shows, tent shows, etc.; sideshows.

  1. Shows of all kinds, including circuses, vaudeville, minstrels, theatricals, traveling shows, exhibitions or amusement enterprises, including carnivals, vaudeville, minstrels, rodeos, theatrical, games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements, or any exhibitions giving performances under tents or temporary structures of any kind, whether such tents or temporary structures are covered or uncovered, shall pay a business tax for each day of fifty-five dollars ($55.00) with a maximum business tax of three hundred thirty dollars and seventy-five cents ($330.75) per event.
     
  2. Annual receipts may be issued to any of the shows or exhibitions mentioned in this section when such show or exhibition is permanently located in one (1) place, upon the payment of six (6) times the full amount of the daily business tax, but a receipt so issued shall be good only for the place for which it was originally taken out, and the collector shall so state in writing on the face of each.
     
  3. Exempt from the provisions of this section are public fairs, expositions as defined in Chapter 616, Florida Statutes, and exhibits held by bona fide nonprofit organizations on the premises of a licensed public lodging establishment in connection with a convention.

(Ord. No. 72-7, § 26, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 94-15, § III, 7-19-94; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-66. - Reserved.

Editor's note—

Ord. No. 99-16, § 6(B), adopted July 13, 1999, amended the Code by repealing former § 17-66 in its entirety. Former § 17-66 pertained to traveling medicine shows, and derived from Ord. No. 72-7, adopted May 23, 1972; and Ord. No. 81-17, adopted June 23, 1981.

Sec. 17-67. - Cafes, restaurants and other eating establishments.

  1. Every person engaged in the business of operating a restaurant, cafe, snack bar, dining room, drive-in eating establishment, or other public eating place, whether operated in conjunction with some other line of business or not, except dining rooms in licensed public lodging establishments, shall pay a business tax based on the number of people for whom he has seats or accommodations for the service of food at any one (1) time, in accordance with the following schedule:

    (1) 0—30 seats .....$33.00 
    (2) 31—74 seats .....66.00
    (3) 75—149 seats .....99.00
    (4) 150 or more seats .....132.00 
    (5) Snack counters which maintain no seats and/or take-out service shall pay a business tax determined by the maximum number of persons actually employed, or to be employed during the tax year in the county and shall be at the following rate:

    Employees
    1—10 .....$33.00
    11 or more .....66.00


     
  2. The seating capacity and classifications used by the division of hotels and restaurants of the department of business regulation under section 509.251, Florida Statutes, shall be used in this section.
     

(Ord. No. 72-7, § 28, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 87-4, § 5, 3-24-87; Ord. No. 95-36, Pt. 1, 9-19-95; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-68. - Contracting.

  1. Each person who contracts or subcontracts to construct, alter, repair, dismantle, or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains must obtain a license as a contractor. The business tax shall be determined by the maximum number of persons actually employed, or to be employed during the tax year, in the county in which the work is performed and shall be at the following rates:

    Employees
    1—20 .....$27.50
    21—30 .....59.50
    31—40 .....79.30
    41 or more .....99.00


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

(Ord. No. 72-7, § 29, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 94-15, § III, 7-19-94; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-69. - Dance halls, variety exhibitions, etc.

  1. Every person who operates any place for profit where dancing is permitted and/or where entertainment is provided for a charge, such as variety programs or exhibitions, shall pay a business tax of three hundred fifty dollars ($350.00). The tax required by this section shall be in addition to any license required by law, and the operation of such a place as herein described shall not be construed to be incidental to some other business; provided, that a receipt may be issued for one (1) night only, upon the payment of one hundred fifty dollars ($150.00), but in such cases the tax collector must write across the license the words, "Good for one night only;" provided further, that this section shall not apply to hotels or motels of fifty (50) licensed units or more paying business tax as provided for in section 17-63; provided further, that no such limitation of licensed units as heretofore provided shall affect the receipt of hotels previously issued.
     
  2. Exempted from the provisions of this section are:

    (1) Variety exhibitions conducted or exhibited in a motion picture theater which pays the annual business tax as provided by law.
    (2) Any traveling variety show or band which performs under the control of a charitable or fraternal organization, with the organization putting on the show on its own account and paying the show a fixed compensation (not on a percentage basis). 
    (3) Local cultural or concert music organizations or professionals' or artists' organizations which appear under the auspices of such local cultural or concert music organizations. 
    (4) Educational institutions and off-campus professional talent, when employed by such institutions for student entertainment, such as sports events, musical concerts, dance bands and dramatic productions, when such activities are produced or conducted under the auspices of such educational institutions.
    (5) Traveling shows put on by local merchants, where no admission is charged, either directly or by increasing the price of items sold.
    (6) Dances or variety entertainments given by local performers, the proceeds of which are given to local charities.
    (7) Any dance held by any group of private individuals who hold square dances and square dance competitions for recreation rather than profit, and where the only charge is made to cover actual expenses incurred by the individuals in sponsoring the square dances or square dance competitions. 
    (8) Live entertainment at establishments that have an occupancy limit or capacity of one hundred (100) persons or less and have a county receipt in another category.

(Ord. No. 72-7, § 30, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 95-36, Pt. 1, 9-19-95; Ord. No. 99-16, § 6(C), 7-13-99; Ord. No. 06-060, § 2, 12-19-06; Ord. No. 2010-015, § 1, 5-18-10)

Sec. 17-70. - Electric power plants, gas plants and community television antenna companies.

  1. Every person engaged in the business of furnishing electric power or gas for a profit shall pay a business tax of:

    Population
    40,000 or more .....$1,033.20 
    30,000—39,999 .....472.50

    20,000—29,999 .....236.25
    10,000—19,999 .....177.18
    5,000—9,999 .....157.50
    3,000—4,999 .....82.68
    1,000—2,999 .....49.61
    999 or less .....33.00


     
  2. Any person serving less than twenty-five (25) customers shall be exempt from paying this tax.
     
  3. Municipal corporations which own and operate their own electric power plant or gas plant shall not be subject to the above taxes.

(Ord. No. 72-7, § 31, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 87-4, § 6, 3-24-87; Ord. No. 94-15, § III, 7-19-94; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Cross reference—

Cable television, ch. 8.

Sec. 17-71. - Reserved.

Sec. 17-72. - Fortunetellers, clairvoyants, etc.; license.

Every fortuneteller, clairvoyant, palmist, astrologer, phrenologist, character reader, spirit medium, absent treatment health, or mental healer and every person engaged in any occupation of a similar nature shall pay a business tax of two hundred thirty-six dollars and twenty-five cents ($236.25).

(Ord. No. 72-7, § 33, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 95-36, Pt. 1, 9-19-95; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-73. - Reserved.

Editor's note—

Section 17-73 was repealed by § 1 of Ord. No. 93-23, adopted Sept. 21, 1993, effective Oct. 6, 1993. The section required fortunetellers, clairvoyants, etc., to obtain a permit prior to receiving an occupational license and was derived from Ord. No. 72-7, § 34, adopted May 23, 1972, and Ord. No. 89-16, § 1, adopted Aug. 29, 1989.

Sec. 17-74. - Insurance adjusters.

All persons acting as insurance adjusters shall pay in each county in which they operate a business tax of twenty-seven dollars and fifty cents ($27.50). The provisions of this section do not apply to insurance agents.

(Ord. No. 72-7, § 35, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 94-15, § III, 7-19-94; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-75. - Junk dealers.

  1. In constructing this section, unless the context otherwise requires, the following words or phrases shall mean:

    (1) Junk means old or scrap copper, brass, rope, rags, batteries, paper, trash, rubber, debris, waste, junked, dismantled, or wrecked automobiles or parts thereof, iron, steel, and other old scrap ferrous or nonferrous material.
    (2) Junk dealer means any person who is not a traveling junk dealer within the purview of section 17-76 and is engaged in the business of maintaining and operating a junkyard.
    (3) Junkyard means an establishment or place of business which is maintained, operated, or used for storing, keeping, buying or selling junk, or for the maintenance or operation of an automobile graveyard, and the term shall include garbage dumps and sanitary fills.
    (4) Metals means copper, brass, and bronze pipe, piping and tubing and wire which is or can be used for transmission or distribution in a utility or communicating system.
    (5) Scrap metal processing plant means an establishment or place of business maintaining and operating machinery and equipment used to process scrap iron, steel and other metals to specifications prescribed by, and for sale to, mills and foundries.
    (6) Scrap metal processor means a person maintaining and operating a scrap metal processing plant.
    (7) Transmission or distribution means that part of a utility or communications system which extends from the point of origin of such utility or communications system to the service entrance of the consumer or user.


     
  2. Every person engaged in business as a scrap metal processor shall pay a business tax of one hundred fifty-seven dollars and fifty cents ($157.50).
     
  3. Every person engaged in business as a junk dealer shall pay a business tax of one hundred ten dollars and twenty-five cents ($110.25).
     
  4. Every person licensed as a junk dealer or scrap metal processor when purchasing any article shall keep a full and complete record of each transaction showing from whom and when each article was purchased or acquired and to whom sold and the date of such sale. Every person who pays the business tax as a junk dealer or scrap metal processor when purchasing metals shall keep the following additional information: The record shall include a sales receipt signed by the seller; and a copy of such receipt shall be given to the seller. This sales receipt shall reflect the quality and quantity of metals purchased, the seller's name and address, the license number of the seller's motor vehicle conveying the metals, and the number of the seller's drivers license. The records required to be kept by this section shall be maintained by the purchaser for a period of not less than one (1) year and shall at all times be subject to inspection by any law enforcement officer commissioned in the state.
     
  5. Purchase of metals from minors in excess of ten dollars ($10.00) is prohibited.

(Ord. No. 72-7, § 36, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-76. - Reserved.

Editor's note—

Ord. No. 05-010, § 4, adopted May 17, 2005, amended the Code by repealing former § 17-76 in its entirety. Former § 17-76 pertained to traveling junk dealers; and derived from Ord. No. 72-7, adopted May 23, 1972; Ord. No. 81-17, adopted June 23, 1981; and Ord. No. 99-16, adopted July 13, 1999.

Sec. 17-77. - Liquefied petroleum gas; distributors, installers, and manufacturers.

All persons who deal in liquefied petroleum gas, either as distributors, installers or manufacturers, shall pay the following business taxes to the counties in which they operate; however, such persons shall be exempt from the provisions of sections 17-68 and 17-70:

  1. Manufacture of appliances and equipment for use of liquefied petroleum gas, one hundred thirty-seven dollars and eighty-one cents ($137.81).
     
  2. Installation of equipment to be used with liquefied petroleum gas, fifty-five dollars ($55.00).
     
  3. Dealer in liquefied petroleum gas, in appliances and equipment for use of such gas and in the installation of appliances and equipment, one hundred thirty-seven dollars and eighty-one cents ($137.81).

(Ord. No. 72-7, § 38, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-78. - Manufacturing, processing, quarrying and mining.

  1. Every person engaged in the business of manufacturing, processing, quarrying, or mining must obtain a license under this section. The amount of the business tax shall be determined by the maximum number of persons actually employed, or to be employed, during the license year in the county in which the work is performed and shall be at the following rates:

    Employees
    1—10 .....$33.00
    11—20 .....66.00
    21—30 .....99.00
    31—40 .....132.00 
    41—50 .....189.00
    51 or more .....236.25

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


     
  2. No receipt shall be required under this section where the manufacturing, processing, quarrying, or mining is incidental to and a part of some other business classification for which a tax is required by this article and is carried on at the place of business located under such classification.
     

(Ord. No. 72-7, § 39, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-79. - Miscellaneous businesses not otherwise provided.

Every person engaged in the operation of any business of such nature that no receipt can be properly required for it under any other provision of this article or other law of the state, shall pay a tax of two hundred thirty-six dollars and twenty-five cents ($236.25); provided, that no receipt shall be required for the growing or producing of agricultural and horticultural products.

(Ord. No. 72-7, § 40, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-80. - Moving picture shows, theaters and drive-in theaters.

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

    (1) In cities or towns of twenty thousand (20,000) inhabitants or more, shall pay a business tax of four hundred seventy-two dollars and fifty cents ($472.50) per annum.
    (2) In cities and towns of less than twenty thousand (20,000) and more than fifteen thousand (15,000) inhabitants, shall pay a business tax of three hundred fifty-four dollars and thirty-seven cents ($354.37) per annum.
    (3) In cities or towns of less than fifteen thousand (15,000) and more than ten thousand (10,000) inhabitants, shall pay a business tax of two hundred thirty-six dollars and twenty-five cents ($236.25) per annum.
    (4) In cities or towns of less than ten thousand (10,000) and more than five thousand (5,000) inhabitants, shall pay a business tax of one hundred fifty-seven dollars and fifty cents ($157.50) per annum.
    (5) In cities or towns of less than five thousand (5,000) inhabitants, shall pay a business tax of thirty-three dollars ($33.00) per annum.


     
  2. Whenever any moving picture show, theater or drive-in theater is located outside the limits of any municipality, the business tax shall be based on the population of the nearest municipality.

(Ord. No. 72-7, § 41, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-81. - Pawnbrokers.

Every person engaged in the business of pawnbroker shall pay a business tax of three hundred seventy-two dollars and eight cents ($372.08) for each place of business.

(Ord. No. 72-7, §§ 43, 44, 5-23-72; Ord. No. 78-23, § 5, 10-31-78; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-82. - Reserved.

Editor's note—

Ord. No. 05-010, § 4, adopted May 17, 2005, repealed former § 17-82 in its entirety. Former § 17-82 pertained to permanent exhibits, and derived from Ord. No. 72-7, adopted May 23, 1972; Ord. No. 81-17, adopted June 23, 1981; and Ord. No. 99-16, adopted July 13, 1999.

Sec. 17-83. - Professions, businesses, occupations.

  1. Every person engaged in the practice of any profession who offers his service either directly or indirectly to the public for a consideration, whether or not such endeavor be regulated by law, shall pay a business tax of thirty-three dollars ($33.00) for the privilege of practicing, which receipt shall not relieve the person paying same from the payment of any business tax imposed on any business operated by him.
     
  2. Every person engaged in a profession, business or occupation regulated by law where licensing and qualification standards are required shall display and exhibit to the tax collector the receipt for the current year prior to the collector issuing a receipt pursuant to this section.
     
  3. Every individual or group of individuals who operates an office, or any professional corporation which operates an office in which a profession is practiced, shall obtain a receipt for each office in which the profession is practiced.
     
  4. A receipt shall not be required where a person, although licensed by law under a regulatory statute, is prohibited from engaging in a profession, business, or occupation unless under the direct supervision of another person.

(Ord. No. 72-7, § 46, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-042, § 1, 10-17-06; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-84. - Public service.

  1. Every person engaged in any business in the county as owner, agent, or otherwise that performs some service for the public in return for a consideration shall pay a business tax in the county based on the maximum number of persons actually employed, or to be employed, during the tax year, in the following amounts:

    Employees
    1—10 .....$33.00
    11—20 .....66.00
    21—30 .....99.00
    31—40 .....132.00
    41—50 .....189.00
    51 or more .....236.25


     
  2. No receipt shall be required under this section for any business the principal function of which is the performance of some service for the public in return for a consideration when the nature of the service is such that a receipt is required of the business by some other law of this state; but this provision shall not be construed to exempt service departments of merchandising and other lines of business from the receipt required by this section, with the exception of gasoline service stations with not more than three (3) persons engaged in the performance of a service for a consideration.
     
  3. In determining the number of persons employed all principals shall be deemed employees and be included in the calculation.

(Ord. No. 72-7, § 47, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 94-15, § IV, 7-19-94; Ord. No. 95-36, Pt. 1, 9-19-95; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-85. - Retail store license.

  1. For the privilege of conducting, engaging in and carrying on the business of a retailer as defined in this section, there is hereby levied and assessed upon every person, or association of persons as herein defined, for each store located and operated within this county by such person or association of persons, an annual business tax based on the maximum number of persons actually employed or to be employed during the tax year in the following amounts:

    Employees
    1—10 .....$33.00

    11—20 .....66.00
    21 or more .....99.00


     
  2. The following words, terms and phrases when used in this section have the meanings ascribed to them, except where the context clearly indicates a different meaning:

    (1) Retail sale or sale at retail means any sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property; provided, that no sale shall be constructed to be a "retail sale" where goods, wares and merchandise are sold in wholesale quantities at wholesale prices by licensed wholesale dealers understanding orders or through outside salesmen as distinguished from sales of small packages at retail prices, or to a sale in wholesale quantities and at wholesale prices to any governmental institution, subdivision or agency.
    (2) Retailer includes every person engaged in the business of making sales at retail.


     
  3. The term "retailer" does not include bulk plants or filling stations engaging principally in the sale of gasoline and other petroleum products; ice plants or ice dealers engaging principally in the sale of ice; bakeries and other manufacturing or processing plants selling only the products manufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; provided, however, that where food or intoxicating liquors are sold in connection with a principal business, but only incidental thereto, said principal business shall not be exempt from the license tax imposed herein. Incidental sales not otherwise excepted in this subsection made by a licensed wholesaler to consumers at wholesale prices, shall not be constructed to be retail sales unless such sales exceed five (5) percent of such wholesaler's total sale.

(Ord. No. 72-7, § 48, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 94-15, § III, 7-19-94; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-86. - Schools, colleges, etc.

Every person engaged in the business of operating a school, college, or other educational or training institution for profit shall pay a business tax based on the maximum number of persons actually employed, or to be employed in the county during the tax year in the following amounts:

Employees
1—10 .....$33.00
11—20 .....66.00
21 or more .....99.00

for each place of business, except that persons giving lessons or instruction in their homes without assistants or a staff shall not be required to pay a business tax.

(Ord. No. 72-7, § 39, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 95-36, Pt. 1, 9-19-95; Ord. No. 99-16, § 6A, 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-87. - Reserved.

Editor's note—

Ord. No. 05-010, § 4, adopted May 17, 2005, amended the Code by repealing former § 17-87 in its entirety. Former § 17-87 pertained to telegraph systems; and derived from Ord. No. 72-7, adopted May 23, 1972; Ord. No. 81-17, adopted June 23, 1981; and Ord. No. 99-16, adopted July 13, 1999.

Sec. 17-88. - Telephone systems.

Every person engaged in the business of owning or operating telephone systems in the county for profit shall pay a business tax of seven hundred thirty-nine dollars and twenty cents ($739.20).

(Ord. No. 72-7, § 51, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 87-4, § 9, 3-24-87; Ord. No. 94-15, § III, 7-19-94; Ord. No. 95-36, Pt. 1, 9-19-95; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-89. - Trading, etc., in intangible personal property.

  1. Every person engaged in the business of trading, bartering, buying, lending or selling intangible personal property, whether as owner, agent, broker or otherwise, shall pay a business tax of seventy-eight dollars and seventy-five cents ($78.75) for each place of business.
     
  2. No receipt shall be required under this section where the trading, bartering, buying, lending or selling is incidental to and a part of some other business classification on which a business tax is imposed by this article, or other law of this state.

(Ord. No. 72-7, § 52, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 87-4, § 10, 3-24-87; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-90. - Trading, etc., in tangible personal property.

  1. Every person engaged in the business of trading, bartering, serving, selling tangible personal property, as owner, agent, broker, or otherwise shall pay a business tax of thirty-three dollars ($33.00), which shall entitle him to maintain one (1) place of business, stationary or movable, and shall pay thirty-three dollars ($33.00) for each additional place of business; provided that the tax for each bulk plant or depot of wholesale dealers in petroleum products shall be seventy-eight dollars and seventy-five cents ($78.75). Vehicles used by any person taxed under this article for the sale or delivery of tangible personal property at either wholesale or retail from his place of business on which a tax is paid shall not be construed to be a separate place of business, and no tax may be levied on such operators thereof as salesmen or otherwise. State law reference—

    Exemption for motor vehicles, F.S. § 205.063.


     
  2. No receipt shall be required under this section where the trading, buying, bartering, serving or selling of intangible personal property is a necessary incident of some other business classification for which a receipt is required by this article or a law of this state and is carried on at the place of business taxed under such other classification, nor shall this section apply to any person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products.

(Ord. No. 72-7, § 53, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-91. - Vending machines.

  1. As used in this section, the following words shall have the meanings set forth in this subsection:

    (1) Laundry equipment means any equipment necessary for the operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines and soap, bleach and laundry bag dispensing machines.
    (2) Merchandise vending machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation.
    (3) Merchandise vending machine operator means any person who operates for a profit thirty-five (35) or more merchandise vending machines.
    (4) Service vending machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token, or paper currency and which dispenses some service or amusement.
    (5) Service vending machine operator means any person who operates for a profit thirty-five (35) or more service vending machines.


     
  2. Any person who operates for a profit, or allows to be operated for a profit, in his place of business or on his property, any of the above vending machines shall pay a business tax according to the following schedule:

    (1) Merchandise vending machines, sixteen dollars and fifty-three cents ($16.53) for each machine; provided that when any merchandise vending machine is located in and operated only in a place of business for which a receipt has been duly issued for trading, buying, bartering, serving or selling tangible personal property under this or other laws of this state, the business tax thereon shall be six dollars and sixty-one cents ($6.61) for each machine. 
    (2) Merchandise vending machine operators, one hundred fifty-seven dollars and fifty cents ($157.50) for the privilege of engaging in such business, and shall further pay an annual business tax of one dollar and seventeen cents ($1.17) for each machine. 
    (3) Service vending machines, sixteen dollars and fifty-three cents ($16.53) for each machine.
    (4) Service vending machine operators, two hundred ninety-five dollars and thirty-one cents ($295.31) for the privilege of engaging in such business, and shall further pay an annual business tax of three dollars and seventy-eight cents ($3.78) for each machine. 
    (5) Laundry equipment, one dollar and sixty-four cents ($1.64) for each piece of equipment.
    (6) Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public, twenty-two dollars and five cents ($22.05) for coin-operated radios, television sets, vibrating mattresses or similar devices installed in guestrooms in hotels, tourist homes, tourist courts, roominghouses and other businesses providing housing accommodations for the traveling public, and further pay an annual business tax of sixty-three cents ($0.63) for each device. 
    (7) Penny vending machines, one dollar and sixty-four cents ($1.64) for each machine.
    (8) However, no such person shall pay less than twenty-seven dollars and fifty cents ($27.50) for said receipt.


     
  3. The following vending machines and lockers are exempt from the tax provided by this section:

    (1) All vending machines which dispense only United States postage stamps, unadulterated Florida produced citrus juices or newspapers are hereby exempt from the payment of any excise or business tax levied by the county.
    (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, boardinghouses, restaurants and rest rooms for the convenience of the public. 
    (4) All coin-operated telephones which are otherwise subject to tax under section 17-88 or are operated by a pay telephone service provider certified pursuant to Florida Statutes, § 364.3375. 


     
  4. Whenever any tax collector shall find any vending machine required to be licensed under this section to be operated without a current valid receipt, he shall attach to the machine a notice of delinquent taxes. Any person who removes notice of delinquent taxes or who removes any moneys from the machine before business taxes are paid, shall be guilty of an offense. If at the end of ten (10) days the business tax remains unpaid, the tax collector shall deliver to the sheriff a warrant as prescribed by section 17-26

(Ord. No. 72-7, § 55, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 87-4, § 12, 3-24-87; Ord. No. 94-15, § III, 7-19-94; Ord. No. 95-36, Pt. 1, 9-19-95; Ord. No. 99-16, §§ 5, 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-92. - Water companies and sewage disposal companies.

  1. Every person engaged in the business of operating water companies or sewage disposal companies shall pay the following business taxes in cities and towns having the following populations according to the latest official decennial census:
    40,000 or more .....$590.62
    30,000—39,999 .....$472.50
    20,000—29,999 .....$236.25
    10,000—19,999 .....$177.18
    5,000—9,999 .....$157.50
    3,000—4,999 .....$82.68

    1,000—2,999 .....$49.61
    999 or less .....$33.07

     
  2. For the purpose of this section, any person furnishing water or sewage disposal service for profit shall be construed to be a water company or sewage disposal service for profit; provided, that persons having wells or sewage disposals for private use and who may furnish not more than twenty-five (25) neighbors with water or sewage disposal, shall be exempt from the provisions of this section.
     
  3. Municipal corporations which own and operate their own water plants and sewage disposal systems shall not be subject to the above business tax.
     

(Ord. No. 72-7, § 56, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 87-4, § 13, 3-24-87; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-93. - Artist.

Every person engaged in business as an artist shall pay a business tax of thirty-three dollars ($33.00).

(Ord. No. 95-36, Pt. 2, 9-19-95; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-94. - Auction house.

For the purpose of carrying on business as an auction house, there is hereby levied and assessed upon every person, or association of persons, for each auction house located or operated within this county by such person, or association of persons, an annual business tax based on the maximum number of persons actually employed or to be employed in the county during the tax year in the following amounts.

Employees
1—10 .....$33.00
11—20 .....66.00
21 or more .....99.00

(Ord. No. 95-36, Pt. 2, 9-19-95; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-95. - Reserved.

Editor's note—

Ord. No. 05-010, § 4, adopted May 17, 2005, amended the Code by repealing former § 17-95 in its entirety. Former § 17-95 pertained to recreational clubs, and derived from Ord. No. 95-36, adopted September 19, 1995; and Ord. No. 99-16, adopted July 13, 1999.

Sec. 17-96. - Private investigator.

Any person who offers his service to the public either directly or indirectly as a private investigator for consideration shall pay a business tax in the amount of thirty-three dollars ($33.00).

(Ord. No. 95-36, Pt. 2, 9-19-95; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-97. - Wholesale.

For the privilege of conducting, engaging in and carrying on the business of a wholesaler, there is hereby levied and assessed upon every person, or association of persons as herein defined, for each operation located and operated within this county by such person or association of persons, an annual business tax based on the maximum number of persons actually employed or to be employed in the county during the tax year in the following amounts:

Employees

1—10 .....$33.00
11—20 .....$66.00
21 or more .....$99.00

(Ord. No. 95-36, Pt. 2, 9-19-95; Ord. No. 99-16, § 6(A), 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Sec. 17-98. - Automatic teller machine, cash dispensers.

  1. Every person engaged in business as a bank, banker, trust company, savings company, building and loan association, or savings and loan associations, whether as owner, agent, broker or otherwise, shall pay an annual business tax of thirty-one dollars and fifty cents ($31.50) for each automatic teller machine or cash dispenser located off the site of the principal or branch business office.
     
  2. Any person or business not falling within the provisions of paragraph (a) of this section which owns, leases or franchises any automatic teller machine or cash dispenser shall pay an annual tax of thirty-one dollars and fifty cents ($31.50) for each such machine.

(Ord. No. 99-16, § 7, 7-13-99; Ord. No. 05-010, § 4, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)

Secs. 17-99—17-110. - Reserved.

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