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HomeMy WebLinkAboutOrdinance 790 ORDI~ANCE NUMBER 790 FIRST READING 10/16/84 SECOND READING 11/6/84 AN ORDINANCE IMPOSING A LICENSE TAX ON THE PRIVILEGE OF CARRYING ON OR ENGAGING IN CERTAIN BUSINESSES, PROFESSIONS OR OCCUPATIONS WITHIN THE CITY OF OCOEE, FLORIDA, SPECIFYING THE BUSSINESS, PROFESSIONS OR OCCUPATIONS SUBJECT TO THE TAX, PRESCRIBING PENALTIES FOR CONDUCTING SUCH BUSINESSES, PROFESSIONS OR OCCUPATIONS WITHOUT HAVING FIRST OBTAINED SUCH LICENSE OR PAID SUCH TAX AND PROVIDING METHODS OF ENFORCING THE REQUIREMENTS OF THIS ORDINANCE. BE IT ENACTED BY THE PEOPLE OF THE CITY OF OCOEE, FLORIDA: e Sec. 1. Definitions For the purpose of this Ordinance, the following words shall have the meaning ascribed to them in this section, unless the context requires otherwise: (a) Inventory. Only those chattels consisting of items commonly re- ferred to as goods, wares and merchandise (as well as inventory) which are held for sale or lease to customers in the ordinary course of business. Supplies and raw materials shall be consi- dered to be inventory only to the extent that they are acquired for sale or lease to customers in the ordinary course of business or will physically become a part of merchandise intended for sale or lease to customers in the ordinary course of business shall be deemed items of inventory. All livestock shall be considered inventory. Items of inventory held for lease to cus- tomers in the ordinary course of business, rather than for sale, shall be deemed inventory only prior to the initial lease of such items. Items of inventory refers to the total of such items in a class or categary assessable to a particular taxpayer. (b) License tax certificate; license certificate. "license tax cer- tificate" and "License certificate" shall mean and include the certificate or document to be issued by the City Clerk, or their authorized deputy. Evidencing payment of the ~icense tax initially imposed and required for the issuance thereof. It also is referred to as an "Occupational license." (c) License year of year. "License year" of "year" shall mean and include the twelve month period beginning on October first of each year and ending on September thirtieth of the following year (d) Merchandise. "Merchandise" shall mean any goods, wares, commodi- ties and items more specifically enumerated hereinbelow, bought, sold or rented the usual course of business or trade. e (e) Merchant. "Merchant" shall mean any person engaged in the bus- iness 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 princi- pally 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 product dis- tributors; sellers of motor vehicles; peddlers of fuel oil, gasoline, L.P. gas, or produce; and operators of restaurants, cafes, cafeterias, caterers or hotels. - 1 - (f) Number of employees. In those instances in this chapter wherein the license tax is based on number of employees during the past year. A new business shall be based on number of employees on opening day. All principals in the business shall be deemed as employees and be included in the calculation. (g) Person. "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. e (h) Sale. "Sale" shall mean the transfer of ownership or title, or possession, transfer, exchange or barter, whether conditional or otherwise, for consideration. (i) Retail merchant. "Retail merchant" shall mean any merchant who sells to the consumer or for any purpose other than resale, except sales to manufacturers and sales to the United States Government, State of Florida, or any political subdivision of either of them, shall be considered wholesale sales. (j) Wholesale merchant. "Wholesale merchant" shall mean any merchant who sell to another for the purpose of resale. Sec. 2. Payment of license tax by certain persons required. A license tax as provided for in this Ordinance must be paid by every person engaged in any of the businesses, professions or occupations specified or described in this Ordinance. Sec. 3. Imposition and levy of tax. A license tax is hereby imposed and levied upon and shall be collected from every person exercising the privilege of carrying on or engaging in the business, professions or occupations specified or described in this Ordinance, or any of them, in the amount prescribed in the appli- cable paragraph of section 29 of this Ordinance, or as prescribed elsewhere in this Ordinance, being the amounts payable as a license tax for exercising such privilege or carrying on or engaging in any such business, profession of occupation, for each license year or such shorter period as may be specified in Section 29 of this Ordinance. Sec. 4. License tax certificate--Required Subject to the provisions of this Ordinance, a license tax certificate must be obtained from the City Deputy Clerk and maintained continuousl in full force and effect. Sec. 5. Same--Form Each license tax certificate shall be prepared and issued by the City Clerk in the manner and form prescribed by him/her, and shall state upon the face thereof, among other things, the following: (a) The name of the person to whom issued. e (b) The classification of business, occupation or profession engaged in and the section and subsection of this Ordinance in which the same is described and the amount of the license tax as specified. (c) The address of the location at or from which the business, occu- pation or profession is conducted, and, where it is different, - 2 - the mailing address of the business, occupation or profession upo which the license tax is imposed; or where no fixed place of business is maintained, the mailing address of the person to whom the license certificate has been issued. The mailing address so appearing shall be the address to which all notices required or authorized in this Ordinance shall be sent unless the person to whom the license certificate is issued shall request in writing that another address be used for such purpose. (d) The period for which the license certificate has been issued, and if the license certificate is a continuing license certificate as provided for in this Ordinance, the same shall be noted thereon. (e) The serial number assigned to the license certificate by the City Clerk. e Sec. 6. Same--Posting when issued for fixed place of business. Every person engaged in a business. occupation or profession sub- ject to the provisions of this Ordinance, which business, occupa- tion or profession is conducted at or from a fixed place of busi- ness shall keep the license certificate issued thereof posted in a conspicuous place upon the premises at or from which the busi- ness, occupation or profession is conducted. Sec. 7. Same--Carrying on person when issued for business not conducted from fixed place. Eve~y person engaged in a business, occupation or profession sub- ject to the provisions of this Ordinance but not operating from a fixed place of business shall keep the license certificate issued therefor upon his person at all times while engaging in the busi- ness, occupation or profession for which it is issued. Sec. 8. Same--Issuance of duplicate. Duplicate license tax certificates may be issued by the City Clerk to the person to WhOTIl the original license certificate was initially issued to replace any previously issued certificate which has been lost or destroyed, upon the submission by such person to the City Tax Collector of proof satisfactory to the City Tax Collector that such person entitled to such duplicate license certificate hereunder, that the provisions of this Ordin- ance have been and are being complied with, that such license cer tificate has in fact been lost or destroyed and upon paying to the City Tax Collector a fee of one dollar therefor. The City Tax Collector is authorized to prescribe such reasonable rules and regulations as may be necessary to effectuate the provisions of this section. Sec. 9. Same--Revocation. e (a) Upon the date and at the time any license tax imposed, levied or provided for under this Ordinance becomes delinquent, except license taxes for a full or one-half license year, and on the date which is thirty days after the date upon which any license taxes imposed, levied or provided for under this Ordinance for a full or one-half license year become delinquent, the City Clerk shall revoke the license tax certificate theretofore issued for such business, occupation or profession and shall serve notice of such revocation, either by mail or by delivery, upon the person to whom such license certificate shall have been issued, and such person shall forthwith upon such revocation surrender and deliver - 3 - up such revoked license certificate to the City Tax Collector, or his authorized representative, and it shall be unlawful for any person to retain such license certificate or to engage in or oper- ate any business, occupation or profession the license certifi- cate of which has been revoked. The provisions of this section shall apply notwithstanding any other provisions of this Ordinance authorizing the City Commission or any individual, officer, commission or body to revoke or require the revocation of any license or license certificate; but the provisions of this section shall not operate as a limitation of any such other provosions contained or set forth elsewhere in this Ordinance. e (b) The city, acting through its proper officers, shall have the right and authority to revoke any license tax certificate granted under this Ordinance, and issued to any person, whenever it is made to appear that the business, business methods or operations or work to be conducted or carried on by the licensee is being conducted or carried on through unfair or fraudulent methods to the detri- ment or damage of the customers or patrons of such licensee. Before any license tax certificate shall be revoked, notice shall be given to the licensee, which notice shall fix a hearing before the city commission, fixing also a date for the hearing, and giving the licensee an opportunity to be heard on the proposed revocation of his license tax certificate. Such notice shall be given in writing by the authorized representative five days before the date of such hearing and the licensee shall have the right to appear in opposition to the proposed revocation. Sec. 10. Same--Surrender Upon the discontinuance, dissolution or other termination or other termination of any business, occupation or profession for which a license certificate has been issued under this Ordinance the person to whom such license certificate shall have been issued shall forthwith and voluntarily surrender and deliver up such license certificate to the City Clerk at his/her office at the City Hall or to his authorized representative. Sec. 11. Termination upon adjudication of bankruptcy, etc. When any person engaged in the mercantile or other businesses shall make an assignment for the benefit of creditors, or shall be adjudicated a voluntary or involuntary bankrupt, or shall be delcared insolvent, his license certificate to do business in the city shall immediately terminate and become null and void. Sec. 12. City Manager--Enforcement of chapter; assistance from Chief of Police. - It shall be the duty of the City Manager and he/she is hereby directed to enforce each and all of the provisions of this Ordin- ance, except as otherwise in this Ordinance expressly provided, and the Chief of Police shall render such assistance in the en- forcement of this Ordinance as may from time to time be required by the City Manager. The City Manager 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. Sec. 13. Same--Inspection and examination of places of business, occupationE and professions. The City Clerk in the exercise of the duties imposed upon him/her and acting himself/herself or through his/her deputies or other authorized representatives, shall inspect and examine all places of business, occupations and professions in the city to ascertain whether or not the provisions of this Ordinance have been and are being complied with. - 4 - Sec. 14. Same--Audit, examination, and verification of license taxes based upon inventory. The City Manager, City Clerk, Deputies, and other authorized representatives of the City Manager, acting under his/her direc- tion shall have the power to demand documented proof of average inventory, upon which to base licensing tax (fee). Said documen- tation to be provided by the firms' Certified Public Accountant or Accounting firm that normally does this merchant's audit. Sec. 15. Right of entry to places of business, occupation or profession. e The City Clerk and his deputies and other authorized representa- tives shall have the power and authority to enter, free of charge, during business hours, any place of business, occupation in con- nection with which a license tax is imposed under this Ordinance, and to demand exhibition of the license tax certificate and evi- dence of the amount and date of the last license tax paid. It shall be unlawful for any person having any such license tax certificate in his possession or under his control to fail to ex- hibit the same as well as evidence of the amount and time of the license tax last paid, on demand as herein provided. Sec. 16. Owner of regularly established place of business may classify self. Any person specifically classified in this Ordinance and having a fixed or flat license fee imposed, who maintains a regularly es- tablished place of business in the City and who keeps complete re- cords of all business transacted, which business by the nature thereof is capable. For the purpose of this Ordinance, of being classed as a merchant, may elect to classify himself as a retail or wholesale merchant, as the case may be complying with the re- quirements of this Ordinance for merchants and pay on the basis of the merchant's rate in lieu of the fixed or flat rate. Sec. 17. When license due and payable; when one-half tax may be paid; quarter year license not to be issued. License taxes required by this Ordinance, shall become due and payable on January first, of each year thereafter, unless other- wise provided in this Ordinance. Unless otherwise in this Ordinance or elsewhere in this Ordinance provided, if the amount of the annual license is ten dollars or more, a license of one-half of the amount provided may be ob- tained for a license of one-half of the amount provided may be obtained for a business, occupation or profession beginning after July first and before October first of any year; provided, how- ever, that there shall be no proration of any license tax, the amount of which is based on the basic schedule set out in Section 29 of this Ordinance. No quarter year license shall be issued. Sec. 18. Report of information by taxpayer to tax collector; investigation, inspection, etc., of tax collector. - Each person required to pay a license tax by this Ordinance shall report to the City Manager giving all the information necessary for a proper determination therein of the amount of the license tax due. In the case of wholesale and retail merchants, they shall show thE total gross amount of inventory, and the City Manager is author- ized to propound interrogatories and to furnish forms for the filing of the returns and to require the giving of any informa- tion necessary to enable him or his authorized deputy to determinE ~ - ~ - the proper amount of license due, and the tax collector of his authorized deputy is authorized to make such investigation and inspection of the place of business and records of the person required to pay a license tax as he may determine necessary in order to verify any return or determine the proper license amount. Sec. 19. Person operating as wholesale and retail merchant to meet require- ments of both. e Any person who is both a wholesale and retail merchant as defined in this chapter, may make a separate or combined report for the wholesale business and for the retail business, however, only one license need be purchased; provided, however, that any retail merchant who desires to do a wholesale business under his/her retail license certificate shall pay a license fee based on both the retail and wholesale inventory. Sec. 20. Tax required for each separate location of business. Any person operating any of the business provided for in this Ordinance at more than one location, each location shall be con- sidered a separate business and a separate license certificate therefore required unless otherwise provided for in this Ordinance Sec. 21. Right of Commission to change, alter, increase, etc., licenses unaffected by adoption of Ordinance. The adoption of this erdinance and schedule of license taxes shall not abridge the right of the City Commission to change, alter, increase, decrease or revoke any of the licens~ certificates pro- vided for in this Ordinance at any time; or to pass other ordin- ances, providing for excise or license taxes or other liens or assessments, whether pertaining to any of the subjects contained or provided for in this Ordinance or not, and the same shall not affect any of the matters or provisions of this Ordinance unless specifically so stated. Sec. 22. Severability of Ordinance. Each provision in this Ordinance contained and each license tax by this Ordinance imposed is intended to be separate and indepen- dent and such license taxed are intended to be construed distri- butively and if any section or any part of the 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 Ordinance 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 shall not affect the applica- bility thereof to any other person, property or circumstance. Sec. 23. Ordinance not to exempt property used in licensed business or occupation. e Licenses imposed and collected by this Ordinance shall not be construed to exempt from other forms of taxation the property use in the licensed business or occupation. Sec. 24. Duty of officers, agents, etc., of corporations and firms, liabili ty of persons operating business in absence of owner, propreitor, manager, etc. It shall be the duty of all officers and agents of all corpora- - 6 - tions comply with the provlslons of this Ordinance and all offi- cers or agents of any corporation required by this Ordinance to be licensed, which shall carryon or conduct any business with- out having made the payments and otherwise complied with the terms of this Ordinance shall be subject to the penalty for violating the provisions of this Ordinance and the members of any firm who neglect to comply with the provisions of this Ordin- ance shall likewise be subject to the penalty for violating the provisions of this Ordinance. In the absence of any owner, pro- prietor, manager or agent, any person operating or in charge of any business being conducted without the requirements of this Or- dinance having been complied with, shall be subject to the pen- alty for violating the provisions of this Ordinance. e Sec. 25. Occupational license; dates due and delinquent, penalties, prora- tion. (a) Licenses to be renewed under this chapter shall go on sale begin- ning September first of each year and shall be due and payable on October first of each year and shall expire on September thirtieth of the succeeding year. Any license not renewed on or before October first shall be considered delinquent and subject to a de- linquency penalty of ten percent (10%) between October first and October thirty-first, plus an additional five per cent (5%) for each month delinquency thereafter until paid; provided that the total delinquency shall not exceed twenty-five per cent (25%) of the occupational license fee. (b) In any instance where an initial license is to be issued to a new business during the license year, the City Clerk shall forward an invoice to the licensee 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. (c) A license fee of one-half(~) the amount required in section shall be obtained for a business, occupation or profession beginning on or after April first and before October of any year unless otherwise prohibited in this chapter or elsewhere in this Code. No quarter year license shall be issued with such delinquent li- I cense tax. Nothing in this section, however, shall be construed as being a bar or waiver of the right of prosecution or enforcing any other penalty provided by this Ordinance or otherwise provided by law. Sec. 26. When license taxes deemed delinquent. e Unless otherwise expressly provided elsewhere, in this Ordinance, all license taxes for each license year or one-half license year, shall be deemed delinquent if not paid on or before the close of business of the last day of the calendar month in which the li- cense tax became due; and weekly license taxes shall be deemed de- linquent if not paid on or before the close of business of the second day after the date upon which the license tax became due; and daily license taxes shall be deemed delinquent if not paid on or before 12:00 Noon of each day on and for which the license tax is due. Sec. 27. Identifying stickers or symbols issued for vehicles, devices, ma- chines, etc. Where identifying stickers or symbols habe been issued for each vehicle, device, machine or other piece of equipment included in the measure of a license tax, the person to whom such stickers or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment kept in use during the period for which the sticker or symbol is issued. - 7 - It shall be unlawful for any person to fail to affix as required herein any identifying 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 sticker or symbol to another person or to permit its use by another person. Sec. 28. Issuance of license tax certificate and payment of tax not to be construed as authorizing conduct, etc., of illegal business, etc. e No license tax certificate issued under the provisions of this Ordinance and no payment of any license tax required, imposed or levied under this Ordinance shall be construed as authorizing the conduct or continuance of any illegal business, occupation or profession, or any such business as may now or hereafter be pro- hibited by ordinance, or of a legal business, occupation or pro- fession in an illegal manner. Sec. 29. Enumeration. The businesses, professions and occupations subject to the provi- sions of this Ordinance, and the amount of taxes imposed and le- vied hereunder, and other prohibitions and requirements pertain- ing thereto are as follows; A Accountant (see Professions) Advertising Agency office................................... .$70.00 Distribution of circulars and handbills..........$20.00 Agency: (Surety Bond required, $1.000.00) (a) Collection................................... $50.00 (b) Credit association...........................$50.00 (c) Employment................................. .$100.00 (d) Insurance (for each company).................$50.00 (e) Insurance, life (for each agent)............$50.00 (f) Unclassified................................. $50.00 Amusement Machines: (a) Coin-operated pool tables, mechanical rides..$30.00 (b) Phonographs or Juke Organs...................$30.00 (c) All other coin-operated machines.............$30.00 Amusement Parks-Private swimming clubs...........$150.00 Amusement Parlors or Penny Arcades...............$100.00 Architect (see Professions) Attorney (see Professions) Auctioneer (including real estate)...............$100.00 Daily. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $100.00 Auditor (see Professions) Automobile (a) Agency, batteries, sales and service, including dea- lers selling cars, accessories, gasoline and oil with shop for repairs, service and storage excluding taxi service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $150.00 (b) Detail shop.................................. $ 60.00 B e Bagatelles (see Billiard) Bakery (wholesale or retail).....................$50.00 Bank and Trust Company...........................$300.00 Each additional branch.......................$50.00 Barbershop (a) One chair................................... .$20.00 (b) Each additional chair........................$10.00 Baths; Russian, Turkish, etc..................... .$70.00 Beauty parlor or salon (a) One chair.................................... $20.00 (b) Each additional chair........................$10.00 Bicycle Shop; repairs and rental..................$50.00 - 8 - e Billiard, Pool or Bagatelle (a) One table......................................... $50.00 (b) Each additional table.............................$20.00 Biologist (see Profession) Blacksmith or Machine Shop.............................$20.00 Boarding House, Lodging House, Tourist Cottages, Hotels and Motels. (a) Less than 5 rooms................................. $40.00 (b) 5 to 15 rooms.....................................$50.00 (c) Over 15 rooms....................................$100.00 Boats (see Automobile) Bondsman. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7 5.00 Bottling Works: soda water and soft drinks............$50.00 Bowling Alley (a) 1 Or 2 alleys.................................... .$50.00 (b) Each additional alley.............................$20.00 Broker: Stock and securities......................... $100.00 Broker for materials (jobber)..........................$75.00 Builders supply: (see Merchant) Building and Loan Association or Loan Company.........$225.00 Bus Line Agency or Ticket Office in City..............$150.00 Butcher: selling meats, fish and dressed fowl at retail not in connection with retail grocery.......... ...........$30.00 C e Cable TV offices....................................... $60.00 Cabinet or Carpenter Shop..............................$50.00 Candy/Confectionary/lce Cream Parlor...................$50.00 Canvasser /Door to door surveys......................... $25.00 Carnival or other traveling shows (Must have permission of Commission prior to issuance; must file $100,000 insurance bond with City Clerk)................................$100.00 Carpenter (see Contractors) Carpet /Rug Cleaning.................................... $50.00 Caterer............................................... .$50.00 Campground (temporary guest).......................... .$50.00 Chemist, Analytical (see Professions) Chiropodist (see Professions) Chiropractor (see Professions) Christian Science Healer and Practitioner (see Professions) Civil Engineer (see Professions) Clairvoyant, Fortuneteller or Phrenologist.............$50.00 Cleaning and Laundry including coin generated..........$50.00 Coin-operated Amusement Machines (see Amusement Machines) Collection Agency (see Agency) Consulting Engineer (see Professions) Contractors: (Competency Cards required) (a) $5,000 bond or state certificate required. (b) $1,000 bond or state certificate required. 1. Electrical (b).................................$70.00 2. General (building or residential) (a).........$100.00 3. House mover(a)................................$100.00 4. Plumb ing (b)................................... $ 7 0 .00 5. Subcontractors (includes carpenters, awning, floor fill, glass, masonry, painting, plastering, tile, roofing, heating and air conditioning, swimming pools (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 70.00 6. Unclassified subcontractor (b).................$70.00 Credit Association (see Agency) D Decorator, interior.................................... $50.00 Dentist (see Professions) Doctor of Medicine (see Professions) Drafting and surveying Engineer (see Professions) - 9 - Dressmakers (a) 2 employees...............................$20.00 (b) Each additional employee...................$5.00 E Electric Light Company, Power Plant and Distribution system....................................... .$500.00 Electrical Contractor (see Contractors) Employment Agency (see Agency) Engineers (see Professions) Exterminator of Termites or Pests ($1,000 bond required) . . .. . . . . . . . . . . . . . . . . . . $50.00 e F Filling Station (see Automobile, Gasoline Filling Stations) Firearms Dealers.............................. $100.00 Fortuneteller (see Clairvoyant) Florist. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $35.00 Fruit and Vegetable Sales (retail or wholesale not grown by retailer-No charge when retailer selling produce he/she grew- F . S. S. ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $50.00 Fruit Harvesting Co............................$60.00 Fuel (a) Natural gas dealer or distributor........$200.00 (b) Bottle gas dealer or distributor..........$50.00 (c) Oil dealer or distributors................$50.00 Funeral Homes/Director....................... .$100.00 G Garage (see Automobiles) Gas Dealer (see Fuel) Gasoline Filling Stations (prior approval of City Council required). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $60.00 Garbage collection Service....................$300.00 H Hardware store (see Merchant) Health Spa, Baths..............................$70.00 Heating/air conditioning Company dealer.......$100.00 Service repair only......................$50.00 Hotels (see Boarding House) Home Improvement/repair service................$50.00 I e Ice Cream Vendor (see peddler) Industrial Waste Hauler($l,OOO surety bond)...$200.00 Insurance Agencies (see Agency) Interior Decorator (see Decorator) Itinerant* (Merchant, vendor or any person, principal or agent temporarily engaged in sale of goods, wares or mer- chandise, and occupying any building, structure or part thereof, for purposes of displaying or selling.) (see also Peddler)............................$100.00 - 10 - J Janitorial service ($1,000 Surety bond required)..$50.00 Jobber-Broker for materials.......................$75.00 Juke Organs (see Amusement Machine) K Kindergardens (see Schools) Kennell (keeping four or more dogs)..............$100.00 L e Landscaping (see Nursery) Laundromats (see Cleaning and Laundry) Lawn Service ($1,000 Surety bond required)........$50.00 Linen and Towel Service...........................$50.00 Loan Company (see Building and Loan Association) Locksmith/Keysmith................................$30.00 Lodging House (see Boarding House, etc.) Lounge, Alcoholic Beverage-must be licensed by the state N/C. M Machine Shop (see Blacksmith, etc.) Manicurist (other than those in licensed place of business......................................... .$10.00 Manufacturer (a) Single....................................... $30.00 (b) 3-10 Employees............................... $50.00 (c) 11-50 Employees............................ .$100.00 (d) Over 50 Employees.......................... .$200.00 Mason (see Contractors) Merchants (basic schedule) (a) First $2,000.00 of inventory................ .$18.75 (b) For each $1,000.00 or fraction thereof of inventory above $2,000.00............................... $1. 25 (Inventory is herein defined as that which is submitted on the Orange County Personal Property Tax return in accordance with Florida Statutes, Section 193 074) Mobile (see Peddler) Mobile Home Sales............................... .$100.00 N Naturopath (see Profession) Newspaper-weekly. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $50.00 Nursery, flowers, shrebbery, peatmoss, landscaping, ($1,000.00 Surety Bond required)..................$50.00 Nursery (see Schools) Nursing Homes (10 rooms or less)..................$70.00 Each additional room...............................$5.00 o e Oculist (see Professions) Oil Dealer (see Fuel) Optometrist (see Professions) Osteopaths (see Professions) P Packing House, fruits and vegetables............$200.00 - 11 - e Painter (see Contractors) Parking Lot (see Automobiles) Peddler. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $50.00 Penny Arcades (see Amusement Parlors) Photographer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $50.00 Phrenologist (see Clairvoyants, etc.) Physician (see Professions) Piano Tuner jRepair. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $20.00 Piano (Itenerant)................................. $25.00 Plasterer (see Contractors) Plumber (see Contractors) Pool Tables (see Billiard) Printing Company.................................. $50.00 Professions [Architect, attorney, accountant, biologist, chemist (analytical) chiropractor, Christian Science healer and practitioner. chiropodist, dentist. engineers (civil consulting, drafting, surveying), natuopaths,oculists, optometrists, osteopaths, physicians, surgeons, veterinarians] each. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 70.00 Pumping and Dredging..............................$50.00 R Railroad Companies............................... $300.00 Real Estate (a) Broker...................................... .$70.00 (b) Salesman..................................... $ 30.00 Repair Shop (miscellaneous items not otherwise covered) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 50.00 Rental Agency-Equipment, Machines, etc............$75.00 Rental Property (real estate) (a) Per Unit...................................... $5.00 (b) Maximum of $50.00. Restaurants (upon approval or permit of State Hotel and restaurant division) (a) Seating less than 25.........................$40.00 (b) Seating over 25..............................$60.00 (c) Drive-ins.................................. .$225.00 Roofer (see Contractors) S *Schools, Private, including kindergartens, nurseries, child care facilities, and special education......$50.00 Sign. Neon....................................... .$30.00 Sign Painter...................................... $50.00 Studio-Recording, filming, processing, testing sound or film........................................... $50.00 T e Tailor (see Dressmaker) Telegraph Company................................ $300.00 Telephone Company................................ $ 250.00 Telephone solicitation Company...................$100.00 Telephone Answering Service....................... $50.00 Theater (a) Under 200 seats.............................$100.00 (b) 200 seats or over...........................$200.00 (c) Drive-in.................................... $225.00 Tiler (see Contractors) Tourist Cottage (see Boardinghouse, etc.) *Per the County Regulations-Five (5) or more children are needed to consti- tute private nurseries and child care facilities. .::.. 12 - Tree Service ($1000.00 Surety Bond required).......$50.00 Transfer and Hauling.~.............................$50.00 Treatment Plant (water/sewage, etc.)...............$50.00 U Unclassified (Every business, occupation, profession or exhibition. substantial, fixed or temporary, engaged in by any person within the city and for which no li- cense fee has been ordained and not herein specifically designated)..................................... .$75.00 Used Car Lots (see Automobiles) Upholstery repair shop.............................$40.00 . v Vending Machine (up to 15 machines)...............$100.00 each additional machine..........................$10.00 Video Tape Rental Co (see Rental Agency)...........$75.00 W Warehouse Storage (a) First 5,000 Square feet......................$100.00 (b) Each additional 1,000 square feet..............$5.00 Waste Hauler (sanitation company/ $1,000.00 Surety Bond required) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $200.00 Window Cleaner..................................... $30.00 Well Driller..................................... .$100.00 Sec. 30. Ordinance #552 is hereby rescinded. Sec. 31. If any portion of this Ordinance is determined to be unconstitu- tional, or otherwise void, the remainder of this Ordinance will remain in effect. Sec. 32. This Ordinance shall become effective October 1, 1984. ENACTED THIS 6th DAY OF November , 1984. J ::I) ;:Qr- e rI~ MAYOR ATTEST: ;)~ ~ ~ eiWv DEPUTY CITY CLERK - - 13 -