VI (B) Discussion re: Establishing Equity Study Committee for Occupational Licensing AGENDA 2-21-95
"CENTER OF GOOD LIVING -PRIDE OF WEST ORANGE" Item VI B
OCOeQ S.SCOTT VANDERGRIFT
0Y44! , COMMISSIONERS
•• CITY OF OCOEE RUSTY JOHNSON
... Q PAUL W.FOSTER
v 150 N.LAKESHORE DRIVE SCOTT A.GLASS
ne : OCOEE, 34761-2258 JIM MANAGEN
(407)656-2322 CITY MANAGER
At'P Of GOOV ELLIS SHAPIRO
MEMORANDUM
DATE: February 16, 1995
TO: The Honorable Mayor and Board of City Commissioners
FROM: Montye E. Beamer, Director,i
Administrative Services
SUBJECT: Occupational License Taxes - Chapter 205, Florida Statutes
"The Occupational License Tax Act" offered amendments to Chapter 205, Florida Statutes which
among other issues allowed local government to assume authority over occupational license
classification structure and tax structure provided certain procedures were followed. Included in
this staff report are the various changes to Chapter 205; even as encompassing as "the
Occupational License Tax Act" was, it still did not clarify the long debated definitions of
Occupational Licenses and Permanent Locations. It does, however, allow (1) the development
of new classifications (important to Ocoee as it continues to grow through economic diversity),
(2) the deletion of obsolete classifications, and (3) the increase or decrease of license fees
constrained by equity studies and 205.0535 (3) (b) 1, Florida Statute 10% rule. Protective
Inspections - as the department charged with the responsibility of enforcement - has been, in part,
funded for these regulatory activities through the occupational licensing fees. Ocoee's revenues
for the last four years included:
Revenues, Occupational Licenses City and County FY90-91 through FY93-94
City 77,783.00 98,469.00 96,337.00 105,307.00
County 17,573.00 19,491.00 26,825.00 28,936.00
Total 95,356.00 117,960.00 123,162.00 134,243.00
014
0
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 2
To aid in the understanding of these amendments to Chapter 205 and their implications for
Ocoee, this staff report will consist of:
(1) A Brief Review of Occupational License Taxes (submitted originally to the Orlando
Mayor and City Council, April 1994);
(2) Amendments to Chapter 205, Florida Statutes (presented by Florida Association
of Occupational Licensing Officials, Inc.);
(3) Goals and Objectives of the Equity Study Commission (submitted originally to the
Orlando Mayor and City Council, April, 1994);
(4) Recommendation for Size of Equity Study Commission;
(5) Comparison of classifications and tax structure to and with other local governments.
A SHORT HISTORY OF OCCUPATIONAL LICENSE TAXES
Florida has had an occupational license tax on certain occupations since 1845, but it was
not until 1869 that an occupational license law was enacted. Chapter 1713, Laws of 1869, gave
counties, cities, and towns the power to levy an occupational license tax. It also established a
limit not exceeding fifty percent(50%) of the state tax. Major changes in the statutes were made
in 1883 (chapter 3477, Laws of 1883), 1913 (chapter 6421, Laws of 1913) and 1941 (Chapter
20956, Laws of 1941). In each case, the basic structure of the tax remained in place.
The enactment of SB 550 (Chapter 67-433, Laws of Florida) during the 1967 legislative
session made extensive changes to Chapter 205, Florida Statutes. It specified the taxes to be paid
by literally hundreds of businesses, professions, and occupations. It provided detailed tax
schedules for such occupations as traveling medicine shows, corn shows, clairvoyants, and junk
dealers. For several occupational classifications, it set tax rates according to the population of
the city or county involved. This was true with regards to such occupations as circuses, moving
picture shows, electric power plants, gas utilities, pawnbrokers, water companies and sewage
disposal firms. For most classifications, it established flat rates, and in some instances it tailored
the tax to the number of employees in the business or the inventory value.
The changes enacted in 1967 modernized Chapter 205, Florida Statutes. However, local
control over occupational license tax was limited. General law, through Chapter 205 and section
167.43, Florida Statutes, explicitly tied local revenues to the state's occupational license tax rate
and classifications. County governments were not given independent authority to levy the tax.
Seemingly the latitude of city government was also restricted. Under authority from the courts
though, several municipalities were excluded from the general law restrictions. They used special
acts or municipal charters to tailor the tax to local circumstance and tradition. In fact, cities had
literally scores of local exceptions to the general law in place by the end of the sixties.
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 3
In January of 1969, the revised version of the Florida Constitution went into effect.
Article VII, Section 1.(a)pre-empted most forms of taxation to the state. Thus the municipal levy
of occupational licenses could no longer be accomplished by special act or charter authorization,
but instead was governed by general law. This limited all municipalities to fifty percent (50%)
of the 1967 state license tax rates.
In late 1971, the Florida Supreme Court rules on the constitutionality of a city ordinance
governing the application of the occupational license tax in (City of Tampa v. Birdsong Motors,
Inc. 261 So. 2d 1). The Supreme Court held that the pre-emption clause prevented the
municipalities from charging a rate set by municipal charter or special act. It also ruled that a
gross receipts tax, often used by municipalities in calculating the occupational license tax rate, was
actually a sales tax, prohibited by general law. This decision jeopardized the revenues of cities
throughout the state.
Chapter 72-306 brought order to the chaos created by Birdsong Motors and was
enormously important to both cities and counties at the time. But the act was not intended to be
a permanent solution. Section 4 of HB 4465 said, in part, "This act shall be repealed on
September 30, 1973 and the provisions of this act shall stand null and void on September 30,
1973." The 1972 revision was not reviewed. Chapter 73-144, Laws of Florida, abolished the
expiration date. The 1972 revision forms the core of the present statute.
From October 1, 9171, until October 1, 1980 occupational license tax rates were frozen
in place. Finally, in 1980, Chapter 80-274, Laws of Florida, amended Chapter 205 to allow flat
rate taxes to be increased according to a simple schedule. If the previous rate was $100 or less
an increase up to one hundred percent (100%) was allowed; rates between $101-$300 were
allowed to increase up to fifty percent (50%); and rates above $300 were allowed to increase up
to twenty five percent (25%). Additionally, to be effective on October 1, 1982, graduated or per
unit rates were allowed to increase up to twenty five percent (25%).
More recent changes to Chapter 205 have been regulatory in nature. For example, in
1987, Section 205.194 was added. This restricted the issuance of an occupational license to new
applicant businesses regulated by the Department of Professional Regulation (DPR) without first
obtaining proof of a current DPR license. In 1988, Section 205.1965 was added to restrict the
issuance of an occupational license to an Adult Congregate Living Facility without first obtaining
proof of a current Department of Health and Rehabilitative Services license to operate such a
facility.
During the 1989 session the legislature created the "Florida Statute 205 Study
Commission". This Commission, which was composed of fourteen representatives from business
and local government, was tasked with reviewing and making suggestions to the 1990 Legislature
for the complete reform of Chapter 205. The Study Commission report was submitted in
February of 1990 and included recommendations to completely reform occupational license taxes.
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 4
Finally, in May of 1993, after twenty five (25) years of local government appeals, the
Florida Legislature enacted the recommendations of the 1990 "Florida Statute 205 Study
Commission". Thus, providing local governments the opportunity to restructure their
occupational license classifications and tax structures and assume "Home Rule" authority over
local occupational license taxes. However, the 1993 legislative amendments do not authorize
unrestricted control to local government. For example, license tax increases are limited to no
more than a ten percent (10%) increase in total license revenues over the total license taxes
collected for the most recently completed fiscal year. [Note: For Ocoee FY94 ($105,307).]
Also future license tax increases are limited to no more than five percent (5%) every other year.
[Note: Does not include increase in revenue based on growth.] Further, the 1993 amendments
prohibit a local government from gaining "Home Rule" control, and from any restructuring
authority or tax setting authority without first appointing a local "Occupational License Tax Equity
Study Commission".
AMENDMENTS TO CHAPTER 205
As part of the educational process, Jim Parker, Orlando, created a hand out for a seminar
sponsored by Florida Association of Occupational Licensing Officials, Florida Institute of
Government at UCF and Florida League of Cities. This excerpt details the changes to Chapter
205:
It is possible to present the amendments to Chapter 205 through varying approaches, for
example, Minor Changes first and Major Changes second. However, this presentation first
addresses the amendments that are effective immediately through no action by the local
government. Secondly, the presentation will address, in order by statute section number, the
amendments that: 1) Require action by the local government for implementation; 2) May be
discretionary as to Local Government implementation; or 3) The Local Government has a
time-frame to complete the implementation. It seemed appropriate to discuss the immediate
changes first, although minor in comparison, because they are already impacting the daily
operations of license administration, issuance, processing or enforcement.
AMENDMENTS EFFECTIVE IMMEDIATELY AND/OR 1993/94 LICENSING YEAR:
Section 205.032 Levy; counties and Section 205.042 Levy; municipalities:
Amends the minimum number of days required to provide public notice between first and
second readings from 15 days to 14 days.
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 5
Section 205.033 conditions for levy; counties and Section 205.043 Conditions for levy;
municipalities -- Subsections (1) (c) respectively:
Clarify that the effectiveness of Occupational Licenses is for 1 year and that all
Occupational Licenses expire on September 30 of each year.
NOTE: Important phrase appears at the end of these subsections -- "Except as otherwise
provided by law." This statement is usually interpreted as the authority for partial
year licenses, (1 day, 3 day, 6 months, etc.), provided such license time limits are
stated in the ordinance.
Section 205.033 Conditions for levy; counties and Section 205.043 Conditions for levy;
municipalities -- Subsections (2) & (3) respectively:
Amends the transfer fee charges for license transfers of business owners or license
transfers to new locations:
"Up to 10 percent of the annual license tax, but not less than $3 nor more than $25."
Section 205.033 Conditions for levy; counties -- Subsection (7):
Subsection (7) is added to clarify that a county may dedicate all or part of their portion of
the license taxes they collect for "overseeing and implementing a comprehensive economic
development strategy through advertising, promotional activities, and other sales and
marketing techniques."
Section 205.045 Transfer of administrative duties:
This entire section is added to state that a municipality may collect license taxes for the
county or a county may collect license taxes for a municipality provided that the parties
execute an appropriate inter local government agreement.
Section 205.053 Occupational Licenses; dates due and delinquent; penalties:
Subsection (1) is amended to change the date that licenses will go on sale for each year
from September 1 to August 1. This change gives businesses an extra month to remit
payment without delinquent penalties being applied.
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 6
Subsection (3) is added to provide local governments with the authority and ability to
recover all or part of collection cost incurred by that government associated with collection
efforts of delinquent license taxes in excess of 150 days from the date of initial invoice.
"(3) Any person who engages in any business, occupation, or profession covered by this
chapter, who does not pay the required occupational license tax within 150 days
after the initial notice of the tax due, and who does not obtain the required
occupational license is subject to civil actions and penalties, including court cost,
reasonable attorneys' fees, additional administrative costs incurred as a result of
collection effects, and a penalty of up to $250."
Key words or phrases that lend to the interpretation of the intent of this section are "is
subject to", "including", and "and". It was the intent of the FS 205 Study Commission
to given local governments an additional tool to help with timely collections and recover
any additional collection cost and levy an additional late penalty of up to $250. In no way
does this section diminish the ability to pursue collection through other available
authorities, i.e. Code Enforcement Board, Court System, etc. nor does it effect the ability
to levy Code Enforcement Board Penalties.
Section 205-0537 Vending and amusement machines:
The addition of this section is an attempt to correct licensing problems that were implied
by various vending machine companies, i.e. transfers, machine changes, etc.
Primarily the section transfers the ultimate liability for paying the tax and securing the
required licenses to the business where the machine is located. Previously, most local
governments placed this liability on the company that owned the machine. However,
payment of the tax in this manner is not mandatory. The company that owns the
machine(s) may still opt to pay the tax and secure the license(s).
The responsibility to notify the business location of the tax liability associated with vending
machines located on the businesses' property falls on the vending machine company.
Also, the vending machine companies, upon request, are required to furnish the local
government with a location listing for every vending machine they have placed within the
requesting jurisdiction.
The section establishes or acknowledges "Service Vending Machine" as a separate form
of vending machine and that the Telecommunication Lobbies were successful in getting
an occupational license tax exemption for coin operated telephones.
The license tax, if determined on a per machine rate, must be based on the highest number
of machines that were placed at a location on any single day in the previous licensing year.
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 7
This is intended to eliminate fees and administration cost associated with: 1) The transfer
of machines from one location to another, 2) The addition of machines during the current
licensing year, and 3) The changing or swapping of machines of the same license
classification. You may still require an additional tax if a change or swap places a
machine that is classified differently and the license tax for that class of machine is higher
than the machine it replaced.
AMENDMENTS EFFECTIVE 1994/1995 OR 1995/96 LICENSING YEAR:
Section 205.0315 Ordinance adoption after October 1, 1995:
This section is added to clearly establish the authority of a local government to adopt an
occupational license ordinance if they did not have a license ordinance in effect as of
October 1, 1995. The section also establishes a basis that local governments must use
when developing the license tax and business classification structures.
Section 205.033 Conditions for levy counties and Section 205.043 Conditions for levy
municipalities; -- Subsections (1) (b) respectively:
The amending language added to these subsections is extremely important. It effectively
locks a local government under the current State imposed caps or freezes unless the local
government amends and/or adopts an occupational license ordinance pursuant to the added
Section of 205.0535 or if applicable 205.0315. In fact, this provision is intended to
motivate local governments to amend their license ordinances. The alternatives are:
1) Amend your ordinance pursuant to 205.0535 which upon adoption establishes local
government authority over license classification, license taxes and future tax increases, or
2) Do not amend your ordinance pursuant to these sections, thus remaining under
State control and the State imposed limitations, caps/freezes, and/or inequities that are
inherent in Sections 205.033 (1) (b) or 205.043 (1) (b).
Section 205.033 Conditions for levy; counties; -- Subsections (4) & (5):
These subsections provide the format for the distribution of Occupational License Taxes
collected by counties. The amendments to these two sections are intended to nullify the
distribution formula contained in these sections provided that a county has complied with
the ordinance adoption requirements of 205.0535. The added Section 205.0536 contains
language that alters this distribution.
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 8
It is expected that the counties that impose Occupational License Taxes will work towards
adopting new license ordinances pursuant to 205.0535. The benefits to a county in doing
so are: 1) The previously explained "Home Rule" control, 2) The county will keep a larger
share of the taxes that they collect, and 3) The additional potential to narrow or close the
tax disparity between counties & cities that exist under the current system.
Section 205.033 Conditions for levy; counties; -- Subsection (6) (c):
This subsection of 205 establishes the authority for a county defined under FS 125.011 (1)
and adjacent counties, (Dade, Broward, Monroe & Collier), to levy an additional
Occupational License Tax of up to 50 percent for the purpose of economic development.
During the sessions of the 205 Study Committee it became obvious that the business
representatives wanted this provision to go away. They were afraid that this authority
could easily be expanded to every county thus rapidly expanding the tax on business. In
fact, the Economic Development Commission was successful in getting various bills
introduced to the Legislature for 5 straight years that, if adopted, would have expanded
this taxing authority.
The amending language of this section as agreed upon by the Study Commission was a key
element in enabling the Commission to agree upon amending provisions that were
paramount for local government, such as, local government control over classifications and
tax schedules, removal of the tax freezes and local government control over increases now
and in the future, tax disparities between cities and counties, and tax equity among the
various business classifications.
The importance for the business representatives to amend this section so as to prevent
possible future expansion of this authority is evidence by what was given up versus what
was gained. The "Give Ups" as agreed upon have no impact upon those counties that have
already implemented the authority contained in this section, (Dade and Broward), they
may continue to impose this authority. However, the amendments do impose a time limit
for enactment, (January 1, 1995), upon those counties that have noTenacted this authority,
(Monroe, Collier). These counties must either act upon this authority by January 1, 1995
or lose the ability. The "Gains" are as stated above: 1) Local government control over
classifications and tax schedules, 2) Removal of the tax freezes and local government
control over increases now and in the future, 3) A mechanism to reduce the tax disparities
between cities and counties, and 4) A mechanism to attempt to accomplish some form of
tax equity among the various business classifications.
Section 205.0535 Reclassification and Rate Structure Revisions:
Subsection (1) provides the authority for local governments to amend classification and
rate structures provided they do so within the prescribed time frame.
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 9
"By October 1, 1995, any municipality or county may, by ordinance, reclassify
businesses, professions, and occupations and may establish new rate structures, if
the conditions specified in subsections (2) and (3) are met."
This section further indicates the power of the communication lobbies. Just as in the
vending machine amendments, they successfully got themselves a special exemption
provision. Basically, a local government may require the licensing of only one location
for telephone service providers that are certified pursuant to FS 364.3375.
Subsection (2) establishes the "Equity Study Committee". This committee is to be
appointed by the local government. It must be composed of representatives from the
business community within the local government's jurisdiction. The purpose of the
committee is to develop a classification and rate structure for recommendation to the local
government.
The local government does not have to adopt the recommendations of the Equity Study
Committee. they must only provide for the transmittal and consideration of the
recommendations. In fact, after complying with these requirements and with perhaps a
few minor changes, a local government could adopt the same ordinance that they already
have in place. Although acting in this manner may circumvent the "Equity Intent"
concept, this type of action would ensure the local governments "Home Rule" ability for
the future.
NOTE: When acting under the authority of this section a municipality should
consider the impact that county enactment may have on their occupational
license revenues. If the county adopts an ordinance pursuant to this
section, there is a strong possibility that the cities within that county will
lose license revenues unless they act accordingly.
Subsection (3) (a) establishes limits on Occupational License Tax Rate Increases that a
local government may impose upon adoption of an ordinance pursuant to this section.
These limitations are as follows:
1. "A minimum license tax of up to $25 is permitted." This limit is intended
to help with disparity problems and to encourage local governments with very low
license rates to act under this section. There are many local governments that if
they optioned to increase their license tax to the $25 minimum would effectively
increase license revenues by over 200 percent.
2. For those local governments that already have their rates above or equal to
the $25 minimum license tax authorized increases are: "for licenses costing $150
or less, 200 percent; for licenses costing more than $150 but not more than $500,
100 percent; for licenses costing more than $500 but not more than $2,500, 75
percent; for licenses costing more $2,500 but not more than $10,000, 50 percent;
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 10
and for licenses costing more than $10,000, 10 percent; however, in no case may
any license be increased more than $5,000."
Subsection (3) (b) establish the total license revenue limit that a local government may
generate as a result of enacting the authorized increases at "the sum of the revenue base
and 10 percent of that revenue base." Subsection 1. & 2. define the revenue base for
municipalities and counties respectively.
1. "The revenue base is the sum of the occupational license tax revenue
generated by licenses issued for the most recently completed local fiscal year or the
amount of revenue that would have been generated from the authorized increases
under s. 205.043(1)(b), whichever is greater, plus any revenue received from the
county under s. 205.033(4)."
2. "The revenue base is the sum of the occupational license tax revenue
generated by licenses issued for the most recently completed local fiscal year or the
amount of revenue that would have been generated from the authorized increases
under s. 205.033(1)(b), whichever is greater, but may not include any revenue
distributed to municipalities under s. 205.033(4)."
Subsection (3) (c) is the authority for a local government to exceed the 10 percent total
increase above the revenue base. This is possible because the revenue base is relative to
the revenue collected based on the licenses issued. It is the intent of this section to
authorize the total revenue increase to exceed 10 percent of the revenue base. However,
an increase above the 10 percent of the revenue base must be as a result of increased
licenses due to reclassification.
Subsection (4) establishes a local governments authority to increase license taxes every
other year by up to 5 percent. This action requires a majority plus one vote of the local
governing body.
Subsection (5) prohibits a local government from issuance of an Occupational License
without first acquiring the business's Federal ID or Social Security Number. This
amendment was added this year upon request by the Department of Revenue. It is
intended to make the transition for local governments to participate in the RISE program
easier at some point in the future. It is expected that at some point in the near future the
Department of Revenue will require local government participation in this program.
Section 205.0536 Distribution of County revenues:
This section changes the distribution of license tax revenues collected by the county. When
a county adopts a license ordinance pursuant to 205.0535 the portion of license taxes
collected from businesses in the unincorporated areas will no longer be included in
determining the distribution of the county collected revenues. A county may enact this
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 11
provision as early as October 1, 1994. Municipalities that do not act under s. 205.0535
that are located within counties that do act under s. 205.0535 may experience a decrease
in the license revenues received from the county. Additionally, if a county adopts such
a license ordinance to be effective October 1, 1994 and the municipalities within that
county do not, the revenue base which is the basis for determining the total allowable
license revenue increase will be reduced. It is the intent of this section to encourage
municipalities and counties to enact the provisions of s. 205.0535 as quickly as possible
and in cooperation or: 1) Lose the opportunity, 2) Lose license revenues, and 3) Lose the
potential to maximize future license revenues.
One more very important Section that is a part of the Law is Section 11. Section 11 states
"Except as otherwise provided in this act, this act shall take effect upon becoming law."
The act was signed into law by the Governor on May 4, 1993.
EQUITY STUDY COMMISSION
The Equity Study Commission is to be appointed by the City Commission. By statute it
must be composed of representatives from the business community within the local governments
jurisdiction. All results from the Equity Study Commission are to be considered as
recommendations. To encompass the intent of and the letter of the Chapter 205 amendments, the
study commission's goals and objectives are as follows (again citing Orlando's approach):
1) A primary objective of the ESC is to ensure that the Equity Study Process is completed
within the time frame prescribed by Chapter 205, Florida Statutes, Section 205.0535.
This section of the statute opens the "Window of Opportunity" for a local government to
gain "Home Rule" authority and closes that window if a local government does not
complete the entire Equity Study process, to include the adoption of an occupational
license ordinance, prior to October 1, 1995.
2) A second objective of the Study Commission is to review the current occupational license
business classification structure and amend it so as to: 1) Augment possible classification
standardization between local governments, particularly between the City and Orange
County so as to enhance the possibility of "One Stop Licensing"; 2) Provide an efficient
method for the City to generate required reports to other governments; and 3) Provide a
means of accessing economic information that businesses report to State and Federal
governments.
3) The third and, by far, most complex and challenging objective of the Study Commission
is to amend the occupational license tax structure so as to: 1) Provide for improved "Tax
Equity" between different business classifications; 2) Provide for improved "Tax Equity"
between businesses in the same business classification; 3) Ensure that equivalent license
revenues are generated so as to offset the approximate $30,000 loss of annual license tax
revenues previously received from Orange County; and 4) Ensure that the City will be able
to maintain an acceptable minimum license tax revenue base even in a down economy.
The Honorable Mayor and Board of City Commissioners
February 16, 1995
Page 12
4) Another objective of the Study Commission is to amend the penalty provisions of Chapter
36, Section 36.04 so as to ensure that the City could apply the additional "Cost of
Collection" penalty provision as authorized by Chapter 205, Florida Statutes, Section
205.053.(3).
5) The fifth objective of the Study Commission is to review the methods utilized to determine
license tax liability on businesses: 1) That do not typically operate within the City on an
annual basis, such as, seasonable vendors - fire cracker sales, christmas tree sales or
carnivals and circuses or art shows; and 2) Whose operations are traditionally mobile in
nature, such as, coffee wagons, ice cream trucks, produce peddlers or hot dog carts, and
when appropriate or possible amend the tax structure or method of imposing the tax so as
to be consistent.
6) The final objective of the Study Commission is to review the tax liability and licensing
restrictions associated with businesses that do not operate from a typical business location;
such as, home based businesses or businesses operating from mail outlets, and when
appropriate or possible amend the tax liability for consistency and the licensing restrictions
so as to realistically address the diverse operations of today's businesses.
Staff recommends that the Equity Study Commission (ESC) be composed of five (5)
representatives of the Ocoee business community. It is further recommended that these each be
from a different type of business. The ESC will have March and April to complete their review.
All meetings will be public. The results of their meetings will be presented to the Commission
at its May 2, 1995 meeting.
Information to be supplied to the members will include, but definitely not be limited to, a
comparison of the classification utilized by and fees charged by other local governments. This
list consists of ones who have completed the reclassification and rate structure revisions as well
as ones who have not. These data are attached to this report as well.
Staff requests that the Mayor and Board of City Commissioners (1) approve these necessary tasks
for the review of the Occupational Licensing classifications and tax structure, (2) establish a five
[5] member Equity Study Commission, and (3) provide the names and addresses of the business
representatives to serve on this Equity Study Commission.
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. arrnuvr.li 132 Hit 1iUAIUJ OF 1.1 L \11
COMMISSIONERS AT ITS MEET NG
[ AUG.O9 1994 TW/s.D
ff Effective:
8M/94
ORDINANCE NO. 94_ 15
AN ORDINANCE PERTAINING TO
AMENDING CHAPTER 25 OF THE ORANGE COUNTY
CODE PERTAINING TO OCCUPATIONAL, LICENSES TO
IMPLEMENT THE RECOMMENDATIONS OF THE
OCCUPATIONAL LICENSE EQUITY STUDY
COMMISSION; PROVIDING DEFINITIONS; PROVIDING
FOR TRANSFER OF LICENSES; INCORPORATING THE
EXEMPTIONS PROVIDED BY CHAPTER 205, FLORIDA
STATUTES; AMENDING THE LICENSE TAX RATE FOR
ADVERTISING SPACE RENTERS; ADDING THE
CLASSIFICATION AND RATES FOR
USEMENTS,
AMUSEMENT CENTERS, AMUSEMENT MACHINES, THEME
PARKS, CAMPGROUNDS AND TRAILER PARKS;
ESTABLISHING A LICENSE TAX RATE -FOR
AUTOMATIC TELLER MACHINES;
NING THE
LICENSE TAX RATES FOR EATING EST BLISHMENTS,
CIRCUSES AND TRAVELING SHOWS, AND
CONTRACTORS; DELETING THE CLASSIFICATION OF
EMIGRANT OR LABOR AGENTS; AMENDING THE
LICENSE TAX RATES FOR FORTUNETELLERS,
HOTELS AND MOTELS, INSURANCE ADJUSTERS AND DEALERS,
MANUFACTURERS, INSTALLERS OR DISTRIBUTORS OF
LIQUIFIED PETROLEUM GAS; AMENDING THE
LICENSE TAX RATES FOR MANUFACTURING,
PROCESSING, QUARRYING AND MINING; AMENDING
THE LICENSE TAX RATES FOR THEATERS AND
CONVENTION/CIVIC CENTERS; AMENDING THE TAX
RATES FOR PACKING, PROCESSING OR CANNING OF
AGRICULTURAL PRODUCTS; AMENDING THE TAX
RATES FOR PAWNBROKERS, PROFESSIONALS,
SERVICES, RETAILERS, WHOLESALERS, SCHOOLS,
COLLEGES AND EDUCATIONAL
INSTITUTIONS; AMENDING THE TAXD RATESINING FOR
TRADERS OF TANGIBLE PERSONAL PROPERTY, AND
FOR VENDING MACHINES AND VENDING MACHINE
COMPANIES; AMENDING THE TAX RATES FOR
UTILITIES COMPANIES AND FOR PYROTECHNIC
VENDORS; PROVIDING CLASSIFICATIONS AND
LICENSE TAX RATES FOR BUSINESS OFFICES;
PROVIDING FOR SURRENDER OF LICENSES;
PROVIDING A LIST OF CLASSIFICATIONS AND
LICENSE TAX RATES; PROVIDING FOR
SEVERABILITY; AND PROVIDING AN EFFECTIVE
DATE.
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF
ORANGE COUNTY, FLORIDA:
Section 1. ganaul. This Orange County taxation
ordinance pertaining to occupational licenses, which is
codified at Chapter 25 of the Orange County Code, is
hereby
amended as set forth in Section 2 through Section 30 below.
Additions are shown by the underlines, and deletions are
shown by the strike-throughs .
_ ection 2 . Section 25-51 of the Orange County Code is
hereby amended to read as follows:
Sec. 25-51. Definitions.
For the purpose P of this article:
The definitions of F.S. § 205 . 022s
amended from time to time are
adopted and incorporated by reference. hereby
Number of Workers - i t rmin
addino: [1) the to al r - s de a ed b
issued for all full umber of paychecks
time and part tim
personnel inclusive of non nrn
principals and partners Co fesslonals
ntra t workers
�b contractors and cons„itants who work d
for he b �siness oc nnat, r,
during the previous Galen ar yraProfe cion
business shall b taxed bas d A new
of workers as of op n,ng a the numb r
entitled to re Five pav becks . da wh re
Population shall mean the population
figures obtained in the latest official
decennial census.
-2-
C
Tax collector shall mean the county tax
collector or his employees or agents acting
cn his behalf.
Workers - Alil1- or part time
personnel including non profess
princznals and Partners c„ ionals
pub contra t- ntrac L'^''kers
ors and c- nSultan �H„
_C �� r the L business o gun tion nr Drof"' rked
`11 n vi al n ar ion
ar.
Section 2. Section 25-55 of the Orange County Code is
hereby amended to read as follows :
kit
Sec. 25-55. Terms of license; transfer.
(a) No license shall be issued for
more than one (1) year and all licenses
shall expire at midnight on September
thirtieth of each year, except as otherwise
provided by law.
(b) Any A11 business licenses may be
transferred to a new owner when wheEe there
is a bona fide sale of the business upon
payment of the transfer fee in the mount- of
than $3 nor more -n -x • n• 1-
than 25 pEevided--b law. -
and presentation of evidence of the sale and
the original license-•
the or occupational lis ns rnil , how v r
from Pavment of a lis nn
s tag maw exempt
transferr no be
(c) Upon written request
and
presentation of the original license, any
license may be transferred from one
location to another proper location in this
county upon payment of the transfer fee in
the amo nt of 1 % of he annual lis nse tax
• n• 1 hap
p�e�ie�ed- nor m'r- h-n •2
law-.-: provided however tha an
Qccupational licens which is xP
oavment of 1 ��n�9 tax mm
Dt fro
trancIflrred may no
S Section 25-61(a) of the Orange County Code is
hereby amended to read as follows:
-3-
Sec. 25-61. Exemptions.
(a) State law. The exemptions
provided for in F.S. §S 205 . 063 , 205 . 064,
205 . 065, 205 . 162, 205, 171, 205 . 191, 205 . 193
and 205 . 192 are hereby adopted and
incorporated in this article by reference.
Section 5. Section 25-81 of the Orange g County Code is
hereby amended to read as follows :
Sec. 25-81. Advertising space renters.
Every person renting advertising space
for profit in or on any boat, car, bus,
truck or other vehicle shall pay a license
tax of two thEee dollars ($2 . 00) .43:A8} for
each such boat, car, bus, truck or other
vehicle on which the space is rented.
Section 6. Section 25-82 of the Orange County Code is
hereby amended to read as follows :
Sec. 25-82. Amusements deviees-
(a) Every person who operates for a
profit any game, amusement, amusement ride
or recreational device, contrivance or
facility not otherwise licensed by some
other ordinance of this county shall pay a
license tax of ten fifteen dollars ($10 . 00)
4$15,00} on each such game, amusement or
recreational device, contrivance
facility. This license shall be or
o
operation at any location within the county
during the license year, provided that an
additional license must be obtained for any
additional games, amusements or devices .
(b) Coin-operated amusement 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 amusement . The license tax
for each coin-operated amusement machine is
-4-
C
ten dollars ($10 . 00) per machine. This
license shall be good for operation at anv
location within the county during the
license year, provided that an additional
license must be obtained for any additional
coin-operated machines .
E (c) Amusement Center includes, but is
not limited to, any golf course, driving
range, miniature golf course, swimming park,
bowling alley, zoo, fun house. skating rink,
race track, gun range, bungee iumping
facility, tennis or racketball facility, and
kiddie rides not associated with a carnival
or circus. Each amusement center shall pay
a license tax of $225 . 00 .
(d) Amusement Machine Company means
any person who operates or leases for a
profit twenty-five (25) or more
coin-operated amusement machines .
The
annual license tax for an amusement machine
company is $225 plus $2 per machine.
./..2. Theme park means a complex of at
least 75 con ;guous
acrpc r,�nva Il,
S'�ntrolled by th - same b u- iness
which contains p rm entity.
and a +- ent eahih; t; ons r ides
racoons and a varie ys
Lecreatignal activiti c an has a minimum of
visitors annually (Th ve
theme pa ks to -ated in nrano
the da a of adoption of this Cd nan a of
Sea World in, ordinanc are
v rsal S udi . M aic Kingdom
Epcot C nt r and MGM Stu lost �
ark hall ash theme
licensex f 1 0
CEahifs c
camparo ,n� and trailer park
Navin es for trap len usP
in nd primarily as a resid nc shallapav
a li ens tax in a or an wi h
following s�'hed le. the
ill One to two hundred spaces Thirty
dollars ($30 00)
121 Two hundr d one or mor spaces
Sixty dollars «F o0)
-5-
Nothing herein shall be deemed to relate to
or determine what constitutes transient
rantals with regard to the application of
section 125 . 0104, Florida Statutes, or
Chapter 25, Article IV. of the Orange County
Code.
Section 7. Section 25-83 of the Orange County Code is
hereby amended to read as follows :
Sec. 25-83. Banks, savings and loans, etc.
(a) Every person engaged in business
as a bank, banker, trust company,P Y. savings
company, building and loan association, or
savings and loan association, whether as
owner, agent, broker or otherwise, shall
ay
an annual license tax of two hundred
twenty-five dollars ($225 . 00) for each place
of business , and shall pay an annual license
tax of seventy-five dollars ($75 . 00) for
each automatic teller machine located off
the site of the principal or branch business
office.
(b) Any person or business not falling
within the provisions of paragraph (a) of
this section which owns, leases, or
franchises any automatic teller machine
shall pay an annual license tax of
seventy-five ($75. 00) dollars for each such
machine.
Section 8 . Section 25-84 of the Orange County
Code is hereby amended to read as follows:
Sec. 25-84. Cafes, restaurants and other
eating establishments.
E (a) Every person engaged in the
business of operating a restaurant, cafe,
snack bar, takeeet__seEvieeT dining room,
dEive-is---eat g.--establiskmeatT or other
public eating place, whether operated in
1
-6-
1
conjunction with some other line of business
or not, exeegt--dining--t<eeats--in--lieeased
publ}e- - g--establishments? shall
license tax based on the number of pay a
people
for which there are whem--.-
accommodations for the service seats or
or
consumption of food at any one
(1)accordance with the following schedule: in i
(1) Zero through thirty (30) seats -
Thirty dollars ($30. 00) ;
(2) Thirty-one (31) through seventy-
four (74) seats - Sixty dollars
($60. 00) ;
(3) Seventy-five (75) through one
hundred forty-nine (149) seats
Ninety dollars ($90.00) ;
(4) One hundred fifty (150) or more
seats - One hundred twenty dollars
($120 . 00) ;
(5k) Every person engaged in the
business of operating a
restaurantscafe or other PublicBr
s eating
Place, whether operated in conjunction with
some other line of business or not, where
customers are served while seated in their
cars shall pay a license tax of sixty
dollars ($60 . 00)7-wh4e41- �4 _ }t A
te--the-3-1-eerrse--tazcc -r-e u-i-r-ec -b
fa}fl}-thEet� h- 4 -sxbseetieas
Q f }-a€-tkis-Beet}ea.
IQZ Every person na
aaed in the
business of open ing
establishment with t keo ut- r eat-,- - inR
serviceOnly
whether operated in Conjunction with
Qther line of business or not shall Day oan
annual liC nse ax tof thirty ($30 nna
C dollars .
_(di Any on engaged in th b inecc
of operat 'na a mobile n
sack uch cart sas hot
dog s nds and s leers of is cr a
nay an annual licens _ m shall
dol_ lays_ x of thirty �n , 00)
-7-
(dg) The tax collector shall not
originally issue an occupational license to
any business coming under the provisions of
F.S. Ch. 509 until a license has been
procured for such business as required by
that Chapter.
Section 9 . Section 25-86 of the Orange County Code is
hereby amended to read as follows :
Sec. 25-86. Circuses, traveling shows, tent
shows, sideshows; exemptions.
(a) Traveling shows of all kinds,
including circuses, exhibitions, amusement
enteEpEises7--carnivals, rodeos, 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 license tax of two
hundred twenty-five dollars ($225 . 00)--€eE
eaeh-day.
(b) For the purposes of subsection
(a) , the game, riding device, or other show
charging the highest admission or fee shall
be considered the main show in determining
the license tax to be levied. When there is
more than one (1) such show charging the
same admission, any one (1) of the same may
be considered the main show.
(c) Any of the shows covered in this
section which have paid the license tax
provided for in subsection (a) shall be
allowed to operate a sideshow upon the
payment of a license tax of thirty dollars
($30. 00)--€eE--eaeh--day. All concessions,
riding devices, games or exhibitions of any
kind shall be considered sideshows for the
purposes of this section, and license taxes
shall be levied on each such sideshow,
provided that no license shall be issued for
a sideshow unless a license has been paid
for a main show, and further provided that
-8-
I
both licenses shall be issued to the same
party-and-€eE-the-same-day.
(d) The--14. --a-gee--pEevided--fix-by
this-neet4ee- 43-}�e--e lle13t-ed--€er-eaeh-day
that--admission--is--ehaEged7--pEevided--that
annual-44 ccm6 --fay-be-3�s�red--tom -a y--e€-the
I shews-- e-r---eole--meetiened--411---this
seetien--when--sueh--show--e*--exhibition--is
peEmanentiy- t-e---in--one--+1}--p a.oe-,--upen
the-payment- oi--siAE46-}-t. es--the-€ull-amount
e€--the--4-a i4/.-- _ ---t,a-g-,----
license issued under this subsection shall
be good only for the place for which it was
originally taken out, and the tax collector
shall so state in writing on the face of
each such license.
(e) Exempt from the provisions of
section are: this
(1) Public fares, expositions and
exhibits held by a bona fide
nonprofit organization; and
1
(2) Conventions, trade shows,
performances and entertainment
events of any type held in the
Orange County Convention/Civic
Center.
Section 10. Section 25-87 of the Orange County Code is
I
hereby amended to read as follows:
1
Sec. 25-87. Contracting; constructing.
I Except as otherwise provided in this
article, each person who contracts or
subcontracts to construct, alter, repair,
dismantle or demolish buildings, roads,
bridges, viaducts, sewers, or water and gas
mains, or engages in the business of
constructing, altering, repairing,
dismantling or demolishing buildings, roads,
bridges, viaducts, sewers or water and gas
mains, must obtain a license as a
contractor. The license tax shall be
determined by the maximum number of workers
peEsens- ttra -1/ -a -eE- -_be--empieyed
1 -9-
C
duEiag---tom--}ieease--year,
PEineigais, and shall be at the following
rates :
(1) For one (1) through ten (10)
workers - Thirty Eighteen dollars
($30 . 00) {$181-88};
(2) For eleven (11) through twenty
enty
(20) workers - Forty ThiEty-six
dollars ($40. 00) f$36:-88};
(3) For twenty-one (21) through thirty
(30) workers - Fifty-€eRE dollars
($50 . 00) f$54-80;
(4) For thirty-one (31) through forty
(40) workers - Seventy-twe dollars
($70 . 00) f$72-88};
(5) For forty-one (41) through fifty
(50) workers - Ninety dollars
($90 . 00) ;
(6) For fifty-one (51) through
seventy-five (75) eae---hundEed
+188} workers - 4ne hunort
dre fy
dollars ($140) Twe----haadEed
twenty-€ive-deiiaEs-f$225:881;
(7) For seventy-six (76) through one
hundred (100) workers - Two
hundred twenty-five dollars
($225 . 00) :
(7$) For one hundred one (1
01)hundred fifty ( 01) through
Three hundred r (150) workers dollars -
and--f��Y th}qty-seven
os8}; '�"'-seats 1$340 . 00)
(82) For one hundred fifty-one (151) Qr
more thEeagk---twe---hunkr-ed---F2484-
workers - Four hundred fifty
dollars ($450. 00)*,_
+8} FeE--two--hcircd -sae--(-2-03-)--o-E--meEe
and-seventy-five-eents-{$46875}T
-10-
Section 11. Section 25-89 of the Orange County Code is
repealed in its entirety:
See.--25-89: EleetEie---power---plantsT---gas
plaatsT---eemmua}ty---televfs}ea
antenna eempaa}esT and
telephone-eempanlesf-exempt}ens-
fa} Exeept--as--etheEw}se--psev}ded--in
cvcr -peEsea--eng-aged.--i-nthe
business--a€- r-1i-string--.tel
peweET- gac -eE--ec .' {s -eantenna
- �1 -i-s%o-n--antenna
seEvlee-€eE-a pEof t i-n--€he-eeanty-shah-pay
1 a--l}eense--tax--ef--five--hundEed--sixty-two
dellaEs--end--fifty -4542-r-5441--pEevided
heweverT---peEsens---engaged---in---utilities
f Eaneh}sed---b --tie---eeant - i-cam---a
fEanehise--fee--}s--pa4i6}--shall- pay--a--UUeease
tax-ef-feuE-hundEed-fifty-dellaEs-f 458:094-.
449} -n
} The-€eew4eg--s a-1---be--e- t--fEem
the-tax-pEev}ded-fes-}n-th}s-soot}en=
{l} Aay---geFsoa - - ---than
twenty-five-4251-eustemeEsf-and
f2} Munieipal--eeEpesat}ens--whieh--ewn
and-- oper -eleetEie
pewes-plant-eE-gas-plaat
Section 12 . Section 25-90 of the Orange County Code is
repealed in its entirety:
1 See.--25-98: Emigrant-ex-labeE-agents-
fa} Ne--pr-son-- ad4---eaEEy--on---the
business-e€- - r -ia-this-eeaaty
without-4Arr-s-t-ebta}Hing---a---4-ieens,=-theEefeE
item-the-eeenty-tax-eelleeteE:
fb} The---ter- ---=em} Eant-- =
eentemplated---b�--th}s- g -qt - --as
--s�eot3on - -be
eenstEued--te--mean--any--pessen--engaged--in
h}E}ng -sellefting- }�-amt-s--}n
this--eetlety7 --bey$ --the
limits--a€--than---eot .._- . dcd,--heweve
ET
that--the---p-r -sO rs--e€--moi-s---seet4 -shall
-11-
net- appy--tom-any- &tatc -lx-€ede-re-1--ageaey
engaged-- -EeeEuiting-e-r-- 494.1g--labeEe*s
€9*--empleyment--beyondtire---144(4 -s--e€--this
eeunty-
f e} Any- rsro-n- a-�1--be--e t-i-t3-ed--to--a
l}eeaseT--c�h�h--spa-1-1---be--geed-�o-�--tee--f 1}
yeaET--upon--tom-payment--e€- -lieenne--tom-e€
ene---tnd-_-eight--41ufkkt }---seventy-€ive
della�s- - �-&7�r.-0��-- -ie�t-lieense-she-1-l--be
valid-enly-in-this-eet�nty:
Section 13 . Section 25-92(a) of the Orange County Code is
hereby amended to read as follows :
Sec. 25-92. Fortunetellers, clairvoyants,
mediums, etc. ; exemptions.
(a) Every fortuneteller, clairvoyant,
palmist, astrologer, phrenologist, character
reader, spirit medium, mental healer, and
every person engaged in any occupation of a
similar nature shall pay a license tax of
thirty dollars ($30 . 00)
twenty-five-dellats-f$225r00}.
Section 14 . Section 25-93(a) of the Orange County Code is
hereby amended to read as follows :
Sec. 25.93. Hotels, apartment hotels and
motels.
(a) Every person engaged in the
business of renting accommodations, except
apartment houses, shall pay for each place
of business an amount of one dollar and
fifty--.eats--($1T.50} ($1. 00) for each room.
The room count shall not include rooms
occupied by the owner.
-12-
I
Section 15 . Section 25-94 of the Orange County Code is
hereby amended to read as follows :
Sec. 25-94. Insurance adjusters; exemptions.
IL
All persons acting as insurance
adjusters shall pay a license tax of thirty
fifteen dollars ($30 . 00) f$}§-AA}. The
provisions of this section shall not apply
to insurance agents .
Section 16 . Section 25-96 of the Orange County Code is
hereby amended to read as follows :
Sec. 25-96. Liquified
petroleum gas;
dealers or distributors,
I installers and manufacturers;
exemptions.
(a) All persons who deal in liquified
petroleum gasT----eithef as dealefsT
distfibetefs7 installers or manufacturers,
shall pay the following license taxes:
(1) For manufacture of
nd
equipment or installation of equipmente to s a be
used with liquified petroleum gas, the
I license tax shall be determined by the
maximum number of workers and shall be at
the following rates :
For one (1) through ten (10)
workers - Thirty dollars
($30 . 00) ;
b. For eleven (11) through
I twenty (20) workers - Forty
dollars ($40. 00) ;
.Q.s For twenty-one (21) through
thirty (30) workers - Fifty
dollars ($50 . 00) ;
S, For thirty-one (31) through
forty (40) workers - Seventy
dollars ($70. 00) ;
-13-
For forty-one (41) through
fifty (50) workers - Ninety
dollars ($90 . 00) ;
_fes For fifty-one (51) through
_Seventy-five (75) workers -
One hundred forty dollars
($140) ;
For seventy-six (76) through
one hundred (100) workers -
Two hundred twenty-five
dollars ($225 . 00) ;
h For one hundred one (101)
through one hundred fifty
(150) workers - Three hundred
forty dollars ($340. 00) ;
For one hundred fifty-one
(151) or more workers - Four
hundred
($450 . 00) . fifty dollars
{l} Mang€aetuEe---a€---appl}anees---and
hundred twenty five dellafs
{$125-A8}-
{2} Installat}en--e€--equipment--to--be
used- t -liqui€€ed--pe-t-r-o-1 a}-gas
--Fifty-dollars-{$50-88}T
(32) For a dDealer or distributor in
liquified petroleum gas, or in
appliances and equipment for use
with such gas --a--- .rd
twenty-€ive-dellafs-{$126-00.
s� For one through ten workers -
thirty dollars ($30. 00)
h For eleven through twenty
workers - Forty dollars ($40. 00)
For twenty-one through thirty
workers - Fifty dollars ($50. 00)
-14-
d For thirty-one through forty
workers - Seventy dollars
($70 . 00)
g, For forty-one or more workers -
Ninety dollars ($90 . 00)
(b) Persons licensed under this
section shall be exempt from the license
taxes required under sections 25-87 and
25-89 .
Section 17. Section 25-97 of the Orange County Code is
hereby amended to read as follows :
Sec. 25-97. Manufacturing, processing,
quarrying and mining;
exemptions.
(a) Every person engaged in the
business of manufacturing, processing
quarrying or mining and who does not fall
within the provisions of Section 25-100 must
obtain a license under this section. The
amount of the license tax shall be
determined by the maximum number of workers
and shall be at the following rates : persens
}ael�td}�g-a�q-- rr3eia-l-s-,-.�}�rrc�.-t- -1}eease
year:-
(1)
ear-(1) One (1) through ten
g (10) workers
empleyees Thirty dollars
($30. 00) ;
(2) Eleven (11) through twenty (20)
empleyees workers - Forty dollars
($40 . 00) Sixty-dollars-f$68788};
(3) Twenty-one (21) through thirty
(30) workers empleyees - Fifty
dollars ($50 . 00) Ninety-- 644-a-ns
f$98-88};
(4) Thirty-one (31) through forty (40)
workers empleyees - Seventy
dollars ($70 . 00) Ane----}
urnelred
twenty-dollars-f$128-08};
-15-
(5) Forty-one (41) through fifty (50)
workers empleyees - Ninety dollars
($90 . 00) Ase----} ilF .--- .0tt,
dellaEs-k$1897-99};
(6) Fifty-one (51) through
seventy-five (75) a*--mores workers
empleyees - One hundred forty
dollars ($140 . 00) Tae---handfed
twenty-€}vie-dellafs-$225-99}-1
(7) Seventy-six (76) through one
hundred (100) workers - Two
hundred twenty-five dollars
($225 . 00) ;
(8) One hundred one (101) through one
hundred fifty (150) workers
Three 00)h;undred forty dollars
($340 .
(9) One hundred fifty-one or more
workers - Four hundred fifty
dollars ($450 . 00) .
(b) No license shall be required under
this section where the manufacturing,
processing, quarrying or mining is
I incidental to and a part of some other
business classification for which a license
is required by this article, and the
activity is carried on at the place of
business licensed under such classification.
Section 18 . Section 25-99 of the Orange County Code is
hereby amended to read as follows :
Sec. 25-99 Moving picture shows,
theaters and drive-in
theaters; convention/civic
center.
(a) Owners, managers of lessors of
theaters or halls employing traveling
troupes or performers, or giving
performances in buildings fitted up for such
purposes, or moving picture shows giving
exhibitions in buildings permanently used
-16-
1
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,
1
following payment of the €ellew€ng annual
license tax Qf $_ 00 nor aper or in th
case of drive-in theaters, the determination
shall b based upon the number of oarkij
I spaces for cars or other vehicles, with a
maximum annual tax of nine hundred dollars
($900 . 00) :
I
{1} 1a-- i tares---ef--A-04vfrs---0€--twee
theusaad----4-2� -twenty
inhabitants ��-----o-�-----x�e�e
dellaEs-{$458:8A}gee-yrs-Few
eaft
{3} Ia--ei€ies---ex-towns--o-€-4-es-s--than
twenty--t4x1--{287880}--bt-aneEe
than--€rF it-- Wil&--{}57880}
inhabitants-------441-Dee----hundEed
th}Ety-seven---o-1-1 a-r-is--- &--fifty
cents-{$337-5A}-peE-yeaEt
{3} Ia--e-i iels--max-towns--o -4-es-s--than
fifteen--the{i$aed-4-i ,40.0--but--meEe
than----tee----thousand----{}87888}
inhabitants---Two- -tweaty-
five-delta-s-{$33§-88}-ped-yeaen
{4} Ia--e-%t-ies_--o-r--tewas--o•€-4-es-s--than
tea---t eus-a 44--*I-0-,44{*--bort--meEe
than----five----theusaad----{57888}
inhabitants One--headEed--fifty
dellaEs-{$158-80}-peE-yeaEf
{5} Ia--e- -, -tewas- €-4-es-s--than
five -'('x404)--inhabitants
--Th}Ety-dellaEs-}$30z-80}-pef-yeaEf
{6} When--lee,ated- ..t.} 1 -e€
any- i-t -o-E--tewnT---he-1 ce- -tax
shall-fie--haee }_ i--t -pepelat}ea
e€-the-aeaFest-airy-eE-town-
(b) For its convention/civic center,
the County shall pay an annual license tax
in the amount pf_ $450 00 Eegeifed--eadeE
sebseetiea--F0}4-1}r-- Thereafter, the
Orange County Convention/Civic Center may
it
-17-
I:
conduct unlimited conventions, trade shows,
performances and entertainment events of all
types without necessity of obtaining, either
for itself or its tenants, any additional
It occupational license.
(c) Hotels, motels or other facilities
or establishments having convention rooms ,
halls, or facilities for hire shall pay an
annual occupational license tax in the
amount of $450 . 00 . Thereafter, the licensee
may hold unlimited conventions, trade shows,
Performances and entertainment events
without the necessity of obtaining any
additional occupational license.
Section 19 . Section 25-100 of the Orange County Code is
hereby amended to read as follows:
Sec. 25-100 Packing, processing or
canning of agricultural
products.
Every person, other than nonprofit
cooperative associations, engaged in the
business of packing, processing or canning
agricultural products not grown by such
person shall, for each place of business,
pay a license tax based on the number of
workers at of-€3€teen-do-14 -14. 5;,{}02)- —
thEee--dellaEs--f$300--feE--eaek--five-45}
peEsens--emp4 _ such place of business,
at the following rates provided that the
maximum license tax under this section shall
not exceed three hundred forty dollars
($340 . 00) : ene--- .red----ff-t-y---to-l-l�r-s-
a. For one (1) through ten (10)
workers - Thirty dollars
1 ($30 . 00) ;
h- For eleven (11) through
twenty (20) workers - Forty
dollars ($40 . 00) ;
c, For twenty-one (21) through
thirty (30) workers - Fifty
dollars ($50 . 00) ;
-18-
I
S, For thirty-one (31) through
forty (40) workers - Seventy
dollars ($70 . 00) ;
For forty-one (41) through
fifty (50) workers - Ninety
dollars ($90 . 00) :
f. For fifty-one (51) through
seventy-five (75) workers -
One hundred forty dollars
($140) ;
For seventy-six (76) through
one hundred (100) workers -
Two hundred twenty-five
dollars ($225. 00) :
h For one hundred one (101) or
more workers - Three hundred
forty dollars ($340 . 00) ;
Section 20. Section 25-101(a) of the Orange County Code
is hereby amended to read as follows :
Sec. 25-101 Pawnbrokers.
(a) Every person engaged in business
as a pawnbroker shall pay a license tax of
thEee-handfed--t- ri-r-t�'- sen—clic -aml-f}€ty
eents--}$33; .59} seventy five dollars and
no/100 cents ($75 . 00) for each place of
business, plus a license taxdetermined by
based--fin the maximum number of workers as
set forth below:
(1). For one through ten workers -
C thirty dollars ($30 . 00)
(2) For eleven through twenty workers
- Forty dollars ($40 . 00)
(3) For twenty-one through thirty
workers - Fifty dollars ($50 . 00)
(4) For thirty-one through forty
workers - Seventy dollars ($70. 00)
-19-
(5) For forty-one or more workers -
Ninety dollars ($90 . 00)
Section 21. Section 25-102(a) of the Orange County Code
is hereby amended to read as follows :
Sec. 25-102. Professions, business and
occupations; exemptions.
(a) Every person engaged in the
practice of any profession who offers A his
service either directly or indirectly to the
public for consideration, whether or not
such endeavor be regulated by law, shall pay
a license tax of thirty dollars ($30. 00) for
the privilege of practicing, which license
shall not relieve the person paying same
from the payment of any license tax imposed
on any business operated by that person hunt
pEevldedT-=howev.e-F-,----ham- Ovate--deteetives
and--opr-a.t-o.r ..-e€- ep-t3. - E-deviees
shall--gag--a--lleease--tax--e€--tea--dellass
f$19-88}.
Section 22. Section 25-103 of the Orange County Code is
hereby amended to read as follows :
Sec. 25-103. Public service; exemptions.
(a) Each person engaged in any
business in this county as owner, agent or
otherwise, performing some service for the
public in return for a consideration, shall
pay a license tax based on the maximum
number of workers pefseas- 4- -1 -empleged
es-to--be- ffp-1-eyed-,- l�minn--a-11-pfi nelpaisT
duEing-4 -lieease--yee-r. Such license tax
shall be paid for each location from which
such services are rendered at the following
rates :
(1) One (1) through ten (10) workers
flue---0}---employees - Thirty
dollars ($30. 00) Twenty-twe
dellafs-f$22:88};
-20-
(2) Eleven (11) Six-444 through twenty
(20) workers ten-43.-E}4-- mple s.- -
Forty dollars ($40 . 00) Fifty-€euE
dellaEs4$54-89};
(3) Twenty-one (21) Eleven----(-:W-
through thirty (30) workers
fifteen---(-1 -- p-loyccs - Fifty
dollars ($50 . 00) Eighty--.x.14 -s
f$88AA};
(4) Thirty-one (31) through forty (40)
workers - Seventy dollars ($70 . 00) :
(4�) Forty one (41) Sixteen---f16}
through fifty (50) workers twenty
f20}--empleyees - Ninety dollars
($90 . 00) Ase----hu }.--- ve
dellaEs4$1127.801;
(5.E) Fifty one (51) through
seventy-five (75) workers Twenty
nae--GW -eE- rte-employees - One
Hundred Forty dollars ($140 . 00)
Ane---- -rte---€-fry----dellafs
f$1507A8}-i
(7) Seventy-six (76) through one
hundred (100) workers - Two
hundred
($225 . 00) ; twenty-five dollars
(8) One hundred one (101) through one
hundred fifty (150) workers -
Three hundred forty dollars
($340. 00) ;
(9) One hundred fifty-one (151) or
more workers - Four hundred fifty
dollars (450 . 00) .
fb} Ne-44r1-1--be--r-eq ri-r -landef
€snot}en-e€-wh4e41-3-e_441e - F-€o-rma cse--e€-some
serviee--€ef--t ie--pabl}e--}s--Eetufn--€ef--a
eensldeEat}en-wlies--the- o.€-the-seEviee
}s--sank--that--an--eeexpat}enal--l}eense--}s
fequiEed-- -bxslaess--by--seine--o-t e-r--law
e€--this--state----HeweveE7--this--sxbseet}en
shall--nab--be•--oonstr --tre--e$ea --seEviee
-21-
depaEtments-e€- i-s4 }--and—o-t f-lines
a€--bt*einese- rom-Aabe--44ce=.oc -=e$a4-red--by
this-eeetieem-with--tlre- tiara--o-€-gassl-ine
43}-pereeee--eng-aged•--in--the--go-r ee--o- -a
seEviee-€eE-a-eensideEatien-
Section 23 . Section 25-104(a) of the Orange County Code
is hereby amended to read as follows :
Sec. 25-104. Retail and wholesale stores
and retailers and
wholesalers; exemptions.
(a) For the privilege of conducting,
engaging in and carrying on the business of
a retailer or wholesaler, which is not
otherwise classified or licensed in this
article, as--f4-neEl--in- A-s--seetien, there
is hereby levied and assessed upon every
person for each store located and operated
within the county by such person or
association of persons, an annual license
tax a€--t-}rr-t .-de4.}e-re--F$34 00- determined
by the maximum number of workers at the
following rates :
(1) For one through ten workers -
thirty dollars ($30 . 00)
(2) For eleven through twenty workers
- Forty dollars ($40. 00)
(3) For twenty-one through thirty
workers - Fifty dollars ($50 . 00)
(4) For thirty-one through forty
workers - Seventy dollars ($70 . 00)
(5) For forty-one or more workers -
Ninety dollars ($90. 00)
414 die-- o3-low4g----wo-r-cls-,---tee--and
phEases-whee-�rsed-i-rf--this--see 3 - a-the
meanings- Y4bcd -to--tkem7- e--the
eentext---eleafly---indieates---a---di€€eEent
meaning=
-22-
11
Refa}�-�a4 ter- salc -Fet-ai-1--means-any
sale--of--tangible--personal--property--te--a
eensumer--o-r--te--an --person--fir--ars -purpose,-
ether--t n--€er--rccalc,--provided--that-where
geeda --waEes•--and- �- -sold--in
wholesale -wholesale--p-rie-by
wholesale- dealers-,--sueh- calcs -shall--not-be
eeastrued- --be =rctaig- sales" -unless
ine}dental---sales---made---by---a___lieensed
wholesaler--tom--ennourae-r-s--at_-wholesale--priees
exeeed-€4ge-4 --NHF-ct-n.€_$ueh_whelesaler=s
total-sales-
Retailer -evey--geHHKx1--engaged
in--tie--bus-i-ness--of- }-sales--at-setail-
The--tern}---rota}ler=--sile4-1--net-.46nelud--bulk
plants*--iee_-plants+--iee--dealers--engaging
prineipally-4 n- calc -o-€-loot-bakeries-and
ether--aienuteetuT4ng- --p w sing.--plants
selling--e ly--the--- r - ---mart€-aet-ure4--er
preeessed--thereinf--or--restaurants,---eafes,-
eafeterias,----betels---and---liquor---steres=
provided,---in,;:e;;2�---that-- r-e- --er
intexieating-44-gucHHi-_are -eenneetien
with--a- -
-
--�x3ei -� --bu-t-
ine}dental--thereteT- e� -business
only
shall--not- -exempt- r -the-_ a se--tax
imposed-herein-
Section 24 . Section 25-105 of the Orange County Code is
hereby amended to read as follows :
Sec. 25-105. Schools, colleges and
training institutions;
exemptions.
Every person engaged in the business of
operating a school, college or other
educational or training institution for
profit shall pay a license tax of--th}fty
dollars--(-$3{-r-0-0+ determined by the maximum
number of workers at the following rates for
each location, except that persons giving
lessons or instructions in their homes
without assistants or a staff shall not be
required to pay a license tax.
-23-
C
(1) For one through ten workers
Cthirty dollars ($30 . 00)
(2) For eleven through twenty workers
- Forty dollars ($40 . 00)
(3) For twenty-one through thirty
workers - Fifty dollars ($50 . 00)
C (4) For thirty-one through forty
workers - Seventy dollars ($70 . 00)
(5) For forty-one or more workers -
Ninety dollars ($90 . 00)
: '
Section 25. Section 25-107(a) (1) of the Orange County
Code is hereby amended to read as follows :
C
Sec. 25-107, Trading Same -- In Ttan ible
property.
9
(a) Persons engaged in the trading of
tangible personal property shall obtain a
license therefor as follows:
C
(1) Every person engaged in
business of trading, bartering,
serving or selling tangible
personal property, as owner,
broker or otherwise, shall pay a
license tax of---t r --dellafs
30:90} which shall entitle the
person him to maintain one (1)
place of business, stationary or
movable, and shall also pay A
license tax thirty----dellaEs
f$3°-00- for each additional place
of business----pjdcd --tom-. e.
}},ease--fef--eaeh--balk--plant--ef
depot---o-f---wholesale-- dcvlcr-s---la
petfelexm--- tea••--�-
seventy-€}see---- x46464 r-s----{$75:9A}-
Vehicles used by any person for
the sale and delivery of tangible
personal property at wholesale or
retail from a separate place of
business on which a license tax is
paid shall not be construed to be
-24-
separate places of business, and
I no license tax will be levied on
such vehicles or the operators
thereof .
The license tax to be paid herein
shall be determined by the maximum
number of workers at the following
rates :
a. For one through ten workers -
thirty dollars ($30 . 00)
b For eleven through twenty
workers - Forty dollars
($40 . 00)
For twenty-one through thirty
C workers
($50 . 00) - Fifty dollars
d,L For thirty-one through forty
workers - Seventy dollars
($70 . 00)
Ia For forty-one or more workers
- Ninety dollars ($90 . 00)
Section 26. Section 25-108 of the Orange County is
hereby amended to read as follows:
Sec. 25-108. Vending machines and vending
machine eperateEs gsmvanieS;
exemptions.
(a) As used in this section the
following words shall have the meanings set
forth in the following subsections :
Laundry equipment means any equipment
used in the operation of a coin-operated
laundry, including washers, dryers, pressing
or ironing machines, and soap, bleach and
laundry bag dispensing machines.
Merchandise vending machines means any
machine, contrivance or device which has one
(1) manufacturer ' s serial number and is set
in motion, or made or permitted to function,
by the insertion of a coin, slug, token or
paper currency and dispenses merchandise
-25-
: ,
without the necessity of replenishing the
device between each operation.
Merchandising vending machine epeFateff
company means any person who operates for a
I profit thirty-five (35) or more merchandise
vending machines .
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 et-amusement.
Service vending machine epeia€eF
company means any person who operates for a
profit thirty-five (35) or more service
vending machines .
(b) 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 license tax according to the
following schedule, unless exempted by
subsection (c) of this section:
I (1) Merchandise vending machines -
Five Fifteen dollars ($5 . 00)
(IBIS-FOG} for each machine;
ptevided--thet-xi ra -metekand}se
vending-z m�-€s-3 i-e--aad
epeEated---o* y---in---a----p-1-aee---e€
beisiaess-4.43-1.-4414{ 1--
a-s -bias
been-du4y 3�s d-.gin--t -eeunty-€et
ttading7--se444-erg -teing-i-b•1-e•-petseaal
p t e p e t t y T-t he-44-cense--ta*--spa-1l--b e
I six---dellats--- --- -r---eaek
maehine•t
(2) Merchandise vending machine
epe*atets companies - One hundred
fifty dollars ($150 . 00) for the
privilege of engaging in such
business, and an additional annual
license tax of one dollar and
fifty--eents ($1 . 00) f$ -56} for
each machine;
-26-
E
I
I
(3) Service vending machines - Five
Fifteen dollars ($5 . 00) f$15-88}
for each machine;
(4) Service vending machine epeEateEs
companies - One hundred fifty
dollars and no/100 ($150 . 00) Twe
hundred---e-i = - --Bio-l-l-ar-s---aed
twenty-five---een --42-6 for
the privilege of engaging in such
business, and an additional annual
license tax of one three dollars
and--sixty--eents ($1 . 00) f$3-68}
for each machine;
(5) Laundry equipment - Five Ane
dollars_ ane--fifty--eents ($5 . 00)
4$}-58} for each piece of
I equipment;
(6) Coin-operated radio, television
and similar devices installed in
businesses----I- id
aeeemmedat}ens--€ef--the--tEaveiing
pubiie- ent one--de-14e-r-fr-f$21-08}
€e eein-epeEated Ladies
televisien T
t-fr, vibEatieg
mattEesses---eE---simiiaE___deviees
I installed---in guest rooms in
hotels, tourist homes, tourist
courts, roominghouses and other
businesses providing housing
accommodations for the traveling
public - Five dollars ($5 . 00) and
an--adds-Bella-i- mzue-1--44- ..,. _tax
s€--154. --eente---(4 --€ems—eaeh
devieet
(7) Penny vending machines One
dollar ($1. 00) Gae---do-1 __and
fifty__-ee t- ---{.$1—504 for each
machine.
C
C
-27-
Section 27. Section 25-109(a) of the Orange County Code
is hereby amended to read as follows:
Sec. 25-109 . Utilities WateE companies and
sewage---disposal---eempanies;
exemptions.
(a) Every person engaged in the
business of furnishing telephone, electric
power, gas or community television antenna
service, or operating water companies or
sewage disposal companies in the county
shall pay license taxes based upon the
pepulatien-e€- t- --d-F--tewa-3�r-- --tlie
business-46- 6 number of customers or
subscribers to the services offered
according to the following schedule:
(1) Pept}latien- ef--Five feEt thousand
one (5 . 001) y
4487800} or more
customers or subscribers - Five
hundred sixty-twe dollars and
fifty-eeats-($500 . 00) f$863-80};
42} Pepelatien---ef---thiEty---thet}sand
4307808}----44r. }r----th Ety-nine
theusand-- i -- nd-red--ninety-nine
4397999}-----Fete--41undEed---fifty
dellaEs-4$450-A8}t
43} Pepulatien---ef---twenty---theusand
428788}}----44HKKtg -----twenty-nine
thousand-- i-n&--} r -ninety-nine
42979994-- --hued ecl-twenty-five
dellaEs-4$226-88}1-
44} Pepulatien----of----ten----thousand
4187888}--th-r n--thousand
4197880}-- -hundEed-sixty-eight
dellaEs-- d--- .ty -€3-Ae---eents
4$168..-75}t
45} Pepulatien----0€----44 ---theusand
457090}--tax-o�rg --a-i- -then-saEnd-nine
hundEed-maty--nne`-497999}---Ane
hundEed-fifty-dellaEs-4$1587.80}1-
-28-
(26) Pepulatien----c4----th-Fee----theesaad
{3 7 8 9 9}-threegh--fo�rr- --nine
hundred--ninety-nine--f47999) Five
thousand (5, 000) or less
customers or subscribers - Two
hundred twenty-five dollars
($225 . 00)----Seventy-five---dollars
fg} Pepulat}en-of--w -theus-eacl-f17999}
through--tomo--thousand--amine--hundred
ninety-nine-427999* €erty-five
dellaFs-446:99}1-
f8} Pepulat}en----a€---- hundred
amine----
n}nett'-alae----fggg}---_er____less7
ineluding -t-hese- businesses
operating--- -I a-i e1 --ire----the
usineerperated---areas Thirty
dollars-f$38-99}-
Section 28 . Section 25-110(e) of the Orange CountyCode
e
is hereby amended to read as follows :
Sec. 25-110. Pyrotechnic vendors.
(e) License tax. Upon receipt of such
pyrotechnic inventory permit from the fire
official, an applicant for a license as a
pryotechnic vendor shall procure from the
tax collector an occupational license upon
payment of a license tax determined by the
maximum number of workers at the following
rates :-e€-twenty-€ive-dollars-f$25:9(4-
(1) For one through ten e workers -
thirty dollars ($30. 00)
(2) For eleven through twenty workers
- Forty dollars ($40 . 00)
(3) For twenty-one through thirty
workers - Fifty dollars ($50 . 00)
-29-
(4) For thirty-one through forty
workers - Seventy dollars ($70 . 00)
(5) For forty-one or more workers -
Ninety dollars ($90 . 00)
Section 29 . Chapter 25 of the Orange County Code is
hereby amended to add the following section:
Sec. 25-111. Business offices.
(a) A business office legally
affiliated with a business which has an
occupational license from Orange County
shall pay a license tax in accordance with
the following schedule:
(1) For one through ten workers -
Thirty dollars ($30 . 00)
(2) For eleven through twenty workers
- Forty dollars ($40 . 00)
(3) For twenty-one or more workers -
Fifty dollars ($50 . 00) .
(b) A business office which is not
legally affiliated with a business which has
an occupational license from Orange County
shall pay a license tax in accordance with
the following schedule:
(1) For one (1) through ten (10)
workers - Thirty dollars ($30 . 00) :
(2) For eleven (11) through twenty
(20) workers - Forty dollars
1 ($40. 00) :
(3) For twenty-one (21) through thirty
(30) workers - Fifty dollars
($50 . 00) ;
(4). For thirty-one (31) through forty
(40) workers - Seventy dollars
($70 . 00) :
-30-
I
I
(5) For forty-one (41) through fifty
(50) workers - Ninety dollars
($90 . 00) ;
I (6) For fifty-one [_51) through
seventy-five (75) workers - One
hundred forty dollars ($140) ;
(7) For seventy-six (76) through one
hundred (100) workers - Two
hundred twenty-five dollars
($225 . 00) ;
(8) For one hundred one (101) through
one hundred fifty (150) workers -
Three($340 . 00)h;undred forty dollars
(9) For one hundred fifty-one (151) or
more workers - Four hundred fifty
dollars ($450 . 00) .
Section 30. Chapter 25 of the Orange CountyCode
is
hereby amended to add the following section:
Sec. 25-112. Surrender of license
certificate.
Upon the discontinuance. dissolution or
other termination of any business.
occupation or profession for which an
occupational license certificate has been
issued under this article, the person to
whom such license certificate was issued
shall forthwith voluntarily surrender and
deliver such license certificate to the
Orange County Tax Collector - Occupational
License Department .
Section 31. The classifications for the business,
professions and occupations subject to payment of an
occupational license tax and the amount of the taxes imposed
C
C
-31-
are set forth in Exhibit "A" to this Ordinance and
incorporated herein by reference.
Section 32 . Severability. If any provision of this
Ordinance or the application thereof to any person or
circumstance is held invalid, the invalidity shall not affect
other provisions or applications of this Ordinance which can
be given effect without the invalid provision or application
and to this end the provisions of this Ordinance are declared
severable.
Section 33 . Effective Date. This ordinance shall become
effective as provided by general law.
1
1
KKC386 08/01/94 -32-
IDU-IIB IT A
OCCUPATIONAL LICENSE RATES AND CLASSIFICATIONS
BUSINESS RECOMMENDED FEE BUSINESS RECOMMENDED FEE
Amusements Junk Dealers
Amusement Device $10.00 Scrap Metal Process Plant $150.00
Amusement Center $225.00 Junkyard-Sanitary Fills $100.00
Coin Oper.Amusement Machine $10.00 Junk Dealer-Traveling $30.00
Amusement Machine Company $225.00 +
(25 machines and over) 2.00/Machine
Theme Park $1,500 LP Gas
Campground Manufacture-Processor Workers Scale
0 - 200 spaces $30.00 Installer Workers Scale
201 + spaces $60.00 Dealer Retail Scale
Business Office Manufacturing
Business Office Manufacture-Processor Workers Scale
Associated w/O.C. Business Business Scale Manufacture-Printing Workers Scale
I Business Office-Independent Workers Scale Manufacture-Quarrying,
Mining - non-agricultural Workers Scale
p Contractors
Aluminum Spec Workers Scale
Cabinets Workers Scale Professionals
Demolition Workers Scale Architect $30.00
I Electrical Workers Scale Attorney 30.00
Fencing Workers Scale Auctioneer 30.00
General Builder Workers Scale Barber 30.00
House Moving Workers Scale Certified Public Accountant 30.00
I H.A.RV.Mechanical Workers Scale Cosmetologist 30.00
Irrigation Workers Scale Dentist 30.00
Land Clearing Workers Scale Dispensing Optician 30.00
Paving Workers Scale Embalmer-Funeral Director 30.00
Plumbing Workers Scale Engineer 30.00
Pollutant Storage Workers Scale Interior Design 30.00
Pool Workers Scale Land Surveyor 30.00
Roofing Workers Scale Massage Therapist 30.00
Steel Erector Workers Scale Ophthamologist 30.00
Underground Utilities Workers Scale Optometrist 30.00
Miscellaneous Contractor Workers Scale Physician 30.00
Psychologist 30.00
Real Estate Broker or Corp 30.00
Veterinarian 30.00
Miscellaneous Professional 30.00
...::+4}>:;i:�.Xi:{n}}:•iiiYC!:•:}ii: ..:............. ...T:::;:ii:;p::.�ti♦:;;: ?iti}}'ti:ti:: ....,y:::::
W is•.\-v\J}.}y:i::x%O:,v::i:•ii:.
•3Scale:Siii�i::::ii::i:i-i:;::::;�:;i;:iii; .:: ., .1.••....v.�?::•v'.:.:;.- ..:.v ::
:o: Business.Scale;:: »»:.><>:::::_»:_>::::>:.:<»>: ;;: <:.:<-:::>:::>:>.::::<.>:
........................... .,............................ Retali:Scaia>�: :<�<><:>:::<,-.�::::.,.::::.::.:.:,-:.
Number of Workers Number o Workers Nuri
is
I i:•T�:I�t:Y;::'•i�:�ii"r'iiiii::'v'v`•:L?<ii:? : .'' ...,......:.......:.....:.::::•:�}::. '-: .:::
.$30;8:>: y<:-t0::»::>::»:.> ::><::::>:<::::»::>:<=>;:::: :::;;g•:;::->:;
.....:.:,.
:::::::::::::::.,,..::;.;•:;:::.:::::;:.:.:.:.;;:.;:;:..:.. .:...: . ........,... ..::::::.,.-. $30.00:::
4/�{�/�� .}.4 i:;ti+:iii:::�<8\�:;i::....4.\v:.:.::
. :i?:imiititin:iimi:iiiiiiii*:::. N
..4000.'' -::�v\���:::\:.•...Nl\•.v-'n:.a:.:
v�:ti
-:.\•.:::nv ::Sill?iiia:::-ti::•il':i;.v;:;�.,v:.:{.:.::.:is
...30�'::;>iii:...........n;v.�•::::...... :.: :: •i:;•:-Ti•.:.}vvi:Ci::::ii:4::::.?:G:i::i::is ii .:.
:w::;:w:::::.vnvt w:
:::tit{T:;Y?;:i:•SSi:^iii::6i::...
• 3
1::
41-
1
EIl
.:,ig::::,-.,ii:iiii:nia::i:iaiilgii:e]ll,.:ilgiiiii:o:::r;iaiviiimenligog.
90.Of :.
51-75..:.xi:,K:` ': <`` ii:mi§ `40 00>
76-100 22500
.101 1:50 :340.00
1:51+i:<:::>_::::<:>ii:<:ii::i s450-
OCCUPATIONAL LICENSE RATES AND CLASSIFICATIONS
BUSINESS RECOMMENDED FEE BUSINESS RECOMMENDED FEE
I
Restaurants Vending Machines
Restaurant--Take out $30.00 Merchandise Machine $5.00
Restaurant Seats> >>> >> < ><> Merchandise Machine Company 150.00 +
0-30 $3000'; (35 machines and over) 1.00/Machine
31 74 60.00:i Service Machine 5.00
75 149 9000 Service Machine Company 150.00 +
150f; ..,,,.: .:;120;00;• (35 machines and over) 1.00/Machine
Laundry $5.00
I Restaurant-Drive In $60.00 Radio/TV $5.00
Restaurant-Snack Cart $30.00 Penny 1.00
Ice Cream $30.00
I Other
Retail/Wholesale
Retail Store Retail Scale Advertising Space Renters $2.00 ea.
IRetail-Convenience Retail Scale Automatic Teller Machine
Retail-Department Store Retail Scale Per Machine $75.00
Large Grocery Retail Scale Banks-Savings&Loan $225.00
Second Hand Dealer Retail Scale Bulk Plant Workers Scale
LP Gas Dealer Retail Scale Cemeteries $150.00
Wholesale Business Retail Scale Circus&Traveling Shows $225.00 +
Per side show $30.00
IConvention Center $450.00
Services Dance Hall $225.00
Advertising Workers Scale One Night 150.00
IAlarm/Fire Systems Workers Scale Entertainer $30.00
Auto Repair Workers Scale Flea Market Operator $225.00
Cab/Limo/Tour Workers Scale Trade at Flea Markets 30.00
Carpet Clean Workers Scale Exhibitors 225.00
ICatering Workers Scale Temporary Exhibits 6.00
Child Care Workers Scale Fortune Teller $30.00
Consulting Workers Scale Hotels& Motels $1.00/Room
IDry Cleaners Workers Scale Insurance Adjuster $30.00
Floor Covering Workers Scale Instructor $30.00
Interior Decoration Workers Scale Miscellaneous $225.00
Janitorial Workers Scale Micro-Derma Pigmentation $30.00
Landscape Workers Scale Mortgage Broker 75.00
Lawn Care Workers Scale Pawnbroker $75.00 +
Pest Control Workers Scale Retail Scale
Photography Workers Scale Packing Processing, Canning Workers Scale;
Printing Workers Scale (Agriculture) cap of$340
Production Company Workers Scale Peddler $30.00
Retirement Homes Workers Scale Permanent Professional
Security/Investigator/Processor Agency Workers Scale Sports Team $225.00
Septic Tanks Workers Scale Promoter $225.00
Service Workers Scale Public Utilities
Signs Workers Scale Subscibers over 5,000 $500.00
ISoftware Development Subscribers 0 -5,000 $225.00
&Programming Workers Scale Pyrotechnic Vendor Retail Scale
Talent Agency Workers Scale School Retail Scale
ITrailer Parks Workers Scale Transfer of License ($3 to$25) 10%
Travel Agency Workers Scale Theaters&Shows $1.00/Seat,cap of$900
Videos Workers Scale Trader-Intangibles $75.00
Windows-Doors Workers Scale Trader-Tangibles Retail Scale
Miscellaneous Service• Workers Scale
II
ORDINANCE N0. 820
AN ORDINANCE OF THE CITY OF APOPKA, FLORIDA, AMENDING
II THE CODE OF ORDINANCES, CHAPTER 74 TAXATION, ARTICLE IV
OCCUPATIONAL LICENSE TAX, IN GENERAL, SECTION 74-102
SCHEDULE OF FEES, REVISING CURRENT FEES, RECLASSIFYING
OCCUPATIONS AND ESTABLISHING NEW RATE STRUCTURES;
II PROVIDING FOR SEVERABILITY; PROVIDING FOR CONFLICTS AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, pursuant to Florida Statutes Section 205.035, on
November 3, 1993, the City Council of the City of Apopka,
11 Florida, established an equity study commission and appointed its
members; and
WHEREAS, the Equity Study Commission met on December 9,
II 1993, January 13, 1994, January 26, 1994 and February 10, 1994,
which meetings were advertised and open to the public, to review
Chapter 74 of the Apopka Code of Ordinances relating to
Occupational License Taxes; and
WHEREAS, the Equity Study Commission proposed changes in the
classifications and rate structures of Occupational License
Taxes; and
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF APOPKA, FLORIDA that:
SECTION I. Chapter 74, Section 74-102 of the Code of
Ordinances be amended to read as follows:
Sec. 74-102. Schedule.
II There is hereby assessed, levied and imposed upon every
business, trade, occupation and profession carried on within the
city an annual occupational license tax in the following amounts:
II Abstract and title company 40.00
Accountant or auditor. See Professional.
Adult congregate living facilities. See Group home
housing facilities.
II Adult foster home. See Group home housing facilities.
Advertising.
(1) Agents or agencies writing advertising for
profit 50.00
(2) Outdoor advertising, painted walls bulletins,
billposting, electric displays, etc. 50.00
(3) Advertising 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. 50.00
Advertising, promotion schemes, etc.
Coupon or stamp redemption or display places, each
plan or location (based on retail value), see Merchant.
II Advertising: public carriers, trucks, vehicles.
(1) Contracting for advertising in or on buses,
taxicabs or other public carriers only 50.00
(2) Persons allowing painted or printed advertise-
!' ments of others to be displayed upon their
trucks or vehicles for profit when such advertise-
ments are not related to the business or privilege
for which the trucks or vehicles are operated 50.00
II (3) Advertising, public relations. 50.00
Advertising schemes, others, publishing houses.
(1) Advertising schemes and devices not otherwise
provided for, each device (approval of city
council required) 50.00
(2) Publishing or distributing advertising bulletins
or handbills, not connected with licensed
business 50.00
(3) Publishing houses 100.00
II
ORDINANCE NO. 820
Page 2
II Agency, agent or salesman.
(1) Claims or collection agencies, other than
bankers, lawyers, etc. ($500.00 surety bond
required) _ 50.00
(2); Credit reporting and mercantile (separate
II license required for collection agency) 50.00
(3) Employment 50.00
(4) Equipment, heavy equipment, semitrucks,
tractors, etc. , see Merchant.
11 (5) Private detective or detective agency, see
Detective.
(6) Order houses representing mail order companies,
see Merchant.
11 (7) Automobile agencies, see Automobiles.
(8) Insurance agencies, see Insurance.
(9) Real estate agents, see Real estate.
(10) Unclassified and not otherwise specified 50.00
Aircraft agency.
(1) Freight, approval by city council required.
Proof of insurance as required by FAA.
(2) For hire 100.00
(3) Flying lessons 100.00
li Alarm installer. See Contractor.
Ambulance service, private.
(1) Each vehicle 50.00
Amusements.
II (1) Automatic piano or other instrument of like
character, each (stamp required) 10.00
(2) Amusement arcade having dames and other
amusement devices, not otherwise classified
li by ordinance, for each game or device (stamp
required) 10.00
(3) Bathing or swimming pool where a charge is
made 100.00
(4) Bowling alleys, each lane 17.50
(5) Circuses, per day, approval of city council
required ($500.00 deposit required, unexpended
balance returned) 200.00
(6) Golf:
a. Golf, miniature or Tom Thumb, each course 50.00 •
II b. Golf driving range 50.00
c. Golf course, regulation, nine to 18 holes 200.00
•
d. Golf course, par 3, etc. 100.00
II (7) Pool and billiard rooms:
a. First table 17.50
•
b. Each additional table 10.00
(8) Rinks, skating, bicycle, motorbike, midget
II cars and such 150.00
(9) Shows of all kinds, except circuses or
carnivals, or any other exhibitions giving
performances under tents or temporary structures
of any kind, whether such tents or temporary
structures are covered or not (must be approved
by chief of fire department)
a. Admission charge of $0.25 or less, per day 50.00
b. Admission charge of more than $0.25 but
II less than $0.50 per day 100.00
c. Admission charge exceeding $0.50, per day 200.00
'(10) Riding devices, other than carnivals, such as
•
0merry-go-round, Ferris wheel, etc., each
II device:
a. Per year or portion thereof 50.00
r'b) Temporary, per day 20.00
(11) Carnival, including riding devices, per day,
II approval of city council required ($500.00
deposit required, unexpended balance returned) 200.00
(12) Rodeo, per day 200.00
(13) Kiddie rides used exclusively for the enter-
II tainment of children and not as part of a
carnival or circus, each machine 20.00
II
IIORDINANCE NO. 820 Page 3
(14) Promoters of entertainment, such as closed
circuit TV, boxing, wrestling, concerts, etc. ,
see subsection (9) of this subsection.
(15) Miniature car racing 50.00
(16) Recreational clubs, private 50.00
(17) Video game, coin-operated, per machine
(stamp required) 10.00
Apartment house. See Hotel.
Appraiser, other than real estate 50.00
Architect. See Professional.
II Armored car. Each vehicle 50.00
Arms. Dealers are required to report to the city
police department at its demand the records of all
acquisitions and disposal of the articles mentioned
11 in the subsection. Requires Federal Firearms license.
(1) Dealer in arms, including pistols, knives, sling-
shots, brass knuckles or dirk knives, etc. , hold-
ing another license, see Merchant.
II (2) Guns and weapons only 100.00
Artificial stone manufacturer or sales.
See Manufacturer.
Artist, commercial. Paintings or other art for profit,
small sizes, no building plans 50.00
11 Asphalt sales only 50.00
Auction shop. City council approval required. 250.00
Auctioneer. Must have state license. Each person... 50.00
Auto rental. Vehicle rental operations, which shall
II include the furnishing, hiring or providing of
automobiles, trucks, jeeps, motorcycles, motor
scooters, bicycles, trailers, haul-away boat services, .
haul-away trailer (house) services, and all types of
11 drive-yourself or use-yourself and drive-it motor
vehicles, but not including taxi or transfer companies,
at fixed rental or service charges either for short-
term or longterm use or service. Public liability
II insurance policies or a surety bond shall be filed
with the city clerk as required by the city council,
and all other provisions of this Code relating to such
business shall be complied with before a license is
issued. 50.00
II Auto trucking business 100.00
Auto wrecking service.
(1) One truck 60.00
(2) Each additional truck 20.00
Automated teller machines, except those located on
the site of a financial institution 100.00
Automobile detailing 50.00
Automobiles. Agencies or persons engaged in sale of
II automobiles, trucks or tractors. Automobile agencies
licensed under the provisions of this schedule are
permitted to conduct a repair shop, including
upholstering, painting, metal body and fender
11 straightening, and to carry in stock repair parts to
service the different lines or makes handled, and to
deal in secondhand cars taken in exchange on sales of
new cars by such agency, provided that the entire
II operation is conducted from one location. Extra
license required for auto wrecking service in excess
of one wrecker. (Motor vehicle repair shops are
required to provide proof of current registration or
exemption from the Dept. of Agriculture and Consumer
II Services prior to issuance or renewal.) 100.00
(1) Dealers in new or used cars with accessories
and repairing 100.00
(2) Dealers in new or used cars, no repair 50.00
I! (3) Filling stations, see Filling station.
(4) Body shop or paint shop, see Machine and
repair.
(5) Garage, repair, store, see Machine and repair.
II (6) Accessories, parts and supplies, see Merchant.
II
II
ORDINANCE NO. 820
Page 4
II (7) Each additional location for sale of cars taken
in exchange on sales of new cars by each agency
under this category
(8) Secondhand agency100.00
or persons engaged in trading,
buying and selling secondhand automobiles,
trucks or tractors, each location
Awning sales and service 100.00
Bakery products 50.00
Bank, trust company or 50.00
P Y persons doing a banking
II business
Bankrupt or damaged 200.00
Per day g goods sales.
Barbershop. 40.00
II (1) One chair
(2) Each additional chair of a regularly employed
25.00
barber
Beauty shop. 10.00
(1) Hairdressers and manicurists, one operator
(2) Each additional operator who is regularly 25.00
employed '
(3) Electrolysis 10.00
Bicycles, motor scooter and motorcycle, sales agency 20.00
or repair
Bicycles for rent, not connected with other business 50.00
Billboards. See Advertising. 50.00
Billiards or pool tables. See Amusements.
II Blacksmith or horseshoer
Boardinghouse. See Hotel. 50.00
Boat sales. See Merchant.
Boatbuilder. See Manufacturer.
II Bonding company. See Insurance.
Bonds, criminal or bail, doing business of securing
or furnishing for pay. Each agency, local or other-
wise (city council approval required)
Book agent. See Agent. 300.00
Bookkeeping service
Books and stationery. See Merchant. 50.00
Bootblack.
(1) One or two seats.
(2) Each additional seat 10.00
Bottled gas dealer. See Gas distributor, bottled 2.00
distributors.
Bottling works or carbonated beverages.
(1) One delivery truck, see Manufacturer.
Broker.
(1) Merchandise
(2) Stocks and bonds 100.00
II (3) Insurance 100.00
(4) Mortgages and loans 100.00
(5) Produce, dealing in fruits or vegetables 100.00
11 (E) Dealing in lumber and lumber g 100.00
(7) Not otherwise specified products 100.00
Builder. See Contractor. 100.00
Building materials and supplies. See Lumber.
Bus lines, office and station space. Each
Business office. Persons utilizing or renting office 50.00
or desk for a business not otherwise licensed
Cabinet or carpenter shop. See Manufacturer. 50.00
Cablevision company
Cafe or cafeteria. 320.00
II (1) Up to 25 accommodations
(2) Over 25 accommodations per
accommodation35.00
(3) Drive-in and carryout foodstore1.00
Candy or confectionery shop. See Merchant. 50.00
ll Carnival or street carnival. See Amusements.
Carwash
Catalog center 50.00
IICatering. Requires health department 50.00
Check cashing company permit 50.00
Child foster home. See Group home housing facilities. 200.00
11
ORDINANCE NO. 820
Page 5
Children's nursery. Must have state approval and
11 fire inspection 50.00
Chiropractor. See Professional.
Circus. See Amusements.
II Citrus and produce marketing 50.00
Citrus fruit shipper. Places where orders for fruit
are taken and are filled or shipped, excluding
packinghouses 50.00
Clairvoyant.
II (1) Receiving remuneration (no license issued for
less than one year) 1,000.00
Clinical laboratory. See Laboratory.
Coin-operated machines or devices.
Any machine in which a customer deposits a coin, and
II which returns a commodity or service for such coin.
In addition to the license required for any specific
business, a prenumbered sticker or decal shall be
issued for each specific machine licensed, which
11 sticker or decal shall be firmly and permanently
affixed to that machine, and no other. Failure to
have the sticker or decal in place on the machine
licensed, or having the sticker or decal on any other
machine, shall be prima facie evidence of a violation
of this article.
(1) Machine located in place of business not owned
and operated by owner of machine, each machine 10.00
II (2) Machine located in place of business owned and
operated by owner of machine, each machine 4.00
(3) Coin/token-operated video games, per machine 10.00
Cold storage plant, for general use of public for pay,
II with or without lockers 50.00
Collection agency. See Agency.
Computer service 50.00
Concrete mixer truck. Each truck 40.00
Confectionery store, candy, soft drinks, ice cream,
etc. See Merchant.
Contractor. Any person who for compensation under-
takes to or submits a bid to, or does himself or
by others, construct, repair, alter, remodel, add
111 to, subtract from, or improve any building or
structure, including related improvements to real
estate, for others, or for resale to others, on a
cost-plus or hourly basis is required to have a city
II license, as set forth in this subsection, within
their individual specialty. For licenses issued to
applicants who employ three or more persons, sub-
mission of proof of worker's compensation coverage
II is a prerequisite for issuance of the license.
(1) General, must have state license 75.00
(2) Air conditioning and heating, must have
state license 50.00
(3) Alarm service installer, must have state
II license 50.00
(4) Building contractor, must have state license 50.00
(5) Carpenter 50.00
li (6) Carpets 50.00
(7) Cement and concrete 50.00
(8) Dirt hauling 50.00
(9) Drywall - (Hanging requires state license) 50.00
(10) Electrical, must have county certificate of
II competency and state license 50.00
(11) Fence 50.00
(12) Floor sanding and refinishing 50.00
(13) Framing 50.00
II (14) Gas, must have state license 50.00
(15) Glass 50.00
(16) House movers and wreckers, see House mover.
(17) Lathing 50.00
11 (18) Masons and plasterers 50.00
(19) Painters and paperhangers 50.00
ll
II
ORDINANCE NO. 820 Page 6
(20) Patio 50.00
11 (21) Paving 50.00
(22) Pipefitters 50.00
(23) Plumbing, must have county certificate of
competency and state license 50.00
II (24) Pressure cleaning 50.00
(25) Refrigeration system 50.00
(26) Repair, specialty only 50.00
(27) Roofing, must have state license 50.00
(28) Screen work 50.00
11 (29) Septic tanks, must have state license 50.00
(30) Sheetmetal, must have state license 50.00
(31) Sidewalk 50.00
(32) Siding, must have state license 50.00
II (33) Solar, must have state license 50.00
(34) Specialty, must have state license 50.00
(35) Sprinkler system, must have state license 50.00
(36) Steel worker 50.00
(37) Stucco 50.00
II (38) Store fixtures and front 50.00
(39) Subcontractors 50.00
(40) Swimming pool, must have state license 50.00
(41) Tent 50.00
II (42) Terrazzo 50.00
(43) Tile, floor and acoustical 50.00
(44) Tinsmith 50.00
(45) Underground utility, must have state license 50.00
II (46) Well drillers, must have state license 50.00
(47) Others, not specified 50.00
Convenience store. See Merchant. If store has gas
pumps, also see Filling station.
li Crafts 50.00
Credit association. Persons or agents thereof
operating in the city supplying information or
collecting accounts for members or others
($2,500.00 surety bond for protection of
IL clients required) 50.00
Curios, dealer in. See Merchant.
Dairy.
(1) One vehicle 25.00
111 (2) Each additional vehicle 10.00
Dancehall 100.00
Data processing service 50.00
Deadly weapons. See Arms.
II Dealer in live bait 25.00
Dealer in livestock 50.00
Decorator.
(1) Interior 50.00
li Delicatessen. See Merchant.
Delivery service. Delivery of parcels, boxes, bags,
packages, diapers, linens, milk, etc.
(1) One truck 25.00
(2) Each additional truck 10.00
Designer 50.00
Detective, investigator, patrol and guard services.
Must register with city clerk and be approved by
city council subject to police investigation and
11 report. Must furnish proof of certification by
state.
(1) Each detective, investigator, patrolman and
Guard 50.00
IL (2) Each agency 100.00
Directory, city; county or state. Each person
selling or offering for sale, including sale of
advertising or space
50.00
Disc jockey 50.00
II Distributor agency, not otherwise specified, not
stocking merchandise, but ordering for customers
only. (Otherwise see Merchant, retail) 100.00
II
llORDINANCE NO. 820 Page 7
Divine healer. Each (no license issued for less than
one year) 1,000.00
Electrical contractor. See Contractor.
Electrical light or power company, furnishing light
and power in city by authority of city council
franchise only 50.00
II Emergency shelter or home. See Group home housing
facilities.
Employment agency. See Agency.
Equipment rental.
(1) Small tools and equipment 50.00
(2) Heavy equipment, tractors, graders, etc. 100.00
Exhibition, curiosity, for profit. Per day
(exhibitions not allowed on street except with
written consent of city council) 100.00
Express company 50.00
Exterminator. Must first secure and submit state
license.
(1) One truck 50.00
(2) Each additional truck 10.00
Ferris wheel, merry-go-round, etc. See Amusements.
Fertilizers. See Merchant.
Filling station. Tire repairing, washing and greasing
cars, and accessories incidental to such business
permitted without extra charge.
(1) One gasoline pump installed. 25.00
(2) Each additional nozzle installed 5.00
11 Finance company.
(1) Small loan companies (see F.S. ch. 516),
moneylenders, salary purchasers, small
loans, etc. , license tax to be computed on
the basis of outstanding loan accounts as
of December 31 of the previous year.
Separate license required for each company
and each location. The schedule of license
taxes is as follows:
11 a. Accounts outstanding up to $100,000.00 100.00
b. Accounts outstanding $100,001.00 to $500,000.00 180.00
c. Accounts outstanding over $500,000.00 200.00
(2) Discount consumer financing and finance companies,
ll including capital loans and the retail and whole-
sale financing of the sale or lease of motor
vehicles, boats, trailers and mobile homes, and
also mortgage loan businesses. License taxes are
11 computed on the basis of the aggregate outstanding
loan account balance as of December 31 of the
previous year. Separate license required for each
company and each location. The schedule of license
taxes is as follows:
a. Accounts outstanding up to $1,000,000.00 100.00
b. Accounts outstanding $1,000,001.00 to
$5,000,000.00 180.00
IIc. Accounts outstanding $5,000,001.00 and up 200.00
Firearms - See Arms.
Fire or bankrupt sale. See Bankrupt sales.
Fireworks - Peddler and occupational license required.
IL Fish market and oysters.
(1) Retail 50.00
(2) Wholesale 60.00
Fish peddler 50.00
Fishing tackle 50.00
II Florist shop. See Merchant.
Fortuneteller. No license issued for less than
one year. 1,000.00
Funeral home. 120.00
II Furniture. See Merchant.
Furniture packer, shipper or storage 40.00
Furniture, repairs and upholstering. See Machine
and repair.
11 Garage. See Automobiles.
11
II
ORDINANCE NO. 820
Page 8
Garbage hauling, for profit, by authority of city
council, including recycled materials.
Gas distributors, manufactured or natural. 100.00
(1) Natural pipeline, manufactured
(2) Bottled, LPG 100.00
Gasoline, retail vendor 50.00
gasoline, fuel oil or
kerosene from truck, per vehicle
Gasoline and oil. 50.00
(1) Gas and/or oil wholesale bulk dealers
(flat rate) and/or Liquid Petroleum.
(2) Gasoline or fuel oil, 100.00
II peddler. See
Peddler.
Gasoline, etc., retail. See Filling station.
(1) One to five trucks
II Going-out-of business sale. Must comply with
state law
Golf driving range or50.00
practice course 50.00
Golf, miniature
Group home housing facilities. These include adult 50.00
II congregate living facilities, adult foster homes,
child foster homes, emergency shelters and homes,
group homes and nursing homes. Prior express ap-
proval of the city council is required. The license
is not transferable.
II Guaranty company. See Agency. 100.00
Guard service. Must have class A or class B state
license before city license will be issued. Must
be cleared by police department, with report sub-
mitted to city clerk. Per person
Guns. See Arms. 50.00
Hairdresser. See Beauty shop.
Health club. Must meet state requirements. (Proof
of current registration or exemption from the Dept.
11 of Agriculture and Consumer Services is required
prior to issuance or renewal.)
Health spa. Must meet state requirements. (Proof of 100.00
II current registration or exemption from the Dept.
of Agriculture and Consumer Services is required
prior to issuance or renewal.) 200.00
Helicopter service, rental
Home occupation. 100.00
II (1) Not otherwise classified
(2) The fee for the following home occupations 50.00
shall be as shown:
a. Dressmaking 10.00
11 b. Knife or scissor sharpening 10.00
• c. Sewing 10.00
Hospital, animal
li Hospital, sanitarium 50.00
Hotel or motel, including apartments, roominghouses, 200.00
lodginghouses, guesthouses and boardinghouses. All
other activities, such as restaurants, bars, dancing,
etc., must have a separate license. Each bedroom
rented 5.00
House mover or wrecker. Permit must be obtained from
building official before moving house on or across
street or wrecking house. Must furnish indemnity
Ill bond acceptable to city clerk, in the amount of
$5,000.00
Hypnotist, mindreader, etc. Per exhibition (except 50.00
as otherwise exempted by city council) 300.00
II Ice cream manufacturer, wholesale or retail
(1) One truck, see Manufacturer.
(2) Each additional truck 10.00
Ice sales vending machine. Each machine 10.00
ORDINANCE N0. 820 Page 9
Insurance.
(1) For the purpose of taxation, insurance
companies are classified and defined as
follows:
a. Casualty and liability insurance companies,
11 including bonding companies, writing:
1. Accident and health insurance only, on
an annual, semiannual or quarterly premium
paying basis.
2. Bonds, including fidelity, court contract
and surety bonds and financial guarantees
and title insurance or guarantees.
2. Burglary insurance, including residence,
bank, stocks, bonds and securities, safe
burglary and holdup and messenger robbery.
4. Liability insurance, including employer's,
public and other forms of liability insur-
ance and automobile liability for personal
injury, property damage and collision.
5. Plate glass insurance.
E. Workman's collective insurance issued to
employers of labor.
b. Fire insurance companies writing policies of
insurance against hazards of fire, tornados and
windstorms, use and occupancy, profits, rent,
leasehold insurrections, riot and civil connection,
sprinkler, leakage, rain, fire, theft, automobile
collision; and marine cargoes and hulls, and rail,
mail and express shipments, against fire, collision,
stranding or sinking.
c. Industrial insurance companies, including funeral
benefit associations or companies, writing life
or accident and health insurance and funeral
benefits on a weekly or bimonthly premium paying
basis.
d. Life insurance companies writing life insurance
with or without disability clauses or accident
and health features as a part of the policy
contract upon an annual, semiannual or quarter-
annual premium paying basis.
Any person who represents or otherwise acts as an
agent for an insurance company as defined or classi-
fied in this subsection, or who operates and main-
tains an office or place of business in the city,
11 shall be deemed to constitute and operate an insurance
agency.
(2) The license tax schedule is as follows:
a. Fees to be paid by the company:
1. Casualty and liability companies 20.00
2. Fire insurance company 20.00
3. Industrial insurance and funeral
benefit association or company 25.00
4. Life insurance company 25.00
The license or permit must be displayed
by the agency representing such company.
These fees are not to be prorated.
b. Fees to be paid by the agency:
1. Insurance agency permitting operation
of only one person 30.00
2. Each additional person such as a
solicitor or salesman, taking applica-
tion for, negotiating, effecting or
collecting premiums 10.00
Each insurance company represented must
first take out a license as provided in
this subsection for a company. The license
or permit must be displayed by each insurance
agency showing the license tax paid for each
company represented.
ORDINANCE NO. 820 Page 10
c. Traveling agent, soliciting insurance of any
kind, for mutual, reciprocal or other associa-
11 tions, companies or exchanges. Not permitted
to operate under resident agent's license or
to solicit business for a company not licensed
to operate in the city. Each agent 20.00
Insurance adjuster 50.00
Insurance premium financing 50.00
Interior decorator 50.00
Itinerant merchant or vendor, temporarily engaged
11 in the sale of goods, wares or merchandise, and
occupying any building or structure for the sale
thereof. See Peddler.
Janitorial service, including contract, individual,
window cleaning, house and office cleaning, com-
mercial, indtrial, etc. ($1,000.001 surety bond
required)
(2—We-or a/l,.�. /- ,.,.1'J 50.00
Jewelry and watch repairing.
(1) Alone 50.00
II (2) Additional to jewelry store, no charge.
Jewelry store. See Merchant.
Job printing.
(1) Alone 50.00
(2) Additional to other license 20.00
11 Junk shop or dealer, including dealers in junk, old
trash, rags, metal, rubber, etc. , including those
gathering about city in trucks 100.00
II Junkyard, salvage yard or wrecking yard 300.00
Kennel, dog and animal 50.00
Kerosene. See Gasoline, retail vendor.
Laboratory. •
(1) Chemical or other testing laboratories
II (subject to `council approval) 100.00
(2) Those laboratories not otherwise classi-
fied where work is done, parts made or
assembled, or analysis is made for the
11 medical, dental or optical profession 50.00
Land clearing and site cleanup 100.00
Land developer 100.00
Landscape architect or contractor, buying, selling
or moving plants and trees or doing general land-
scape business 50.00
Laundry and dry cleaning 50.00
1. Self-service and Automatic (See Coin-operated)
2. Pickup stations, each 30.00
II Lawn service and care 25.00
Leasing office 50.00
Linen, towel supply and uniform service 50.00
11 Locksmith or gunsmith. See Machine and repair.
Lodginghouse. See Roominghouse.
Lumber or building material dealer 100.00
Machine and repair license.
(1) The machine and repair shops listediin
II this subsection are required to cover the
operating of the different lines of business
by taking a machine and repair license. This
shall include machine and repair shops not
II licensed as an automobile agency or under any
other item in this section. Such shops are
permitted to carry a stock of parts as
necessary to be used only in making repairs 7
in the shop licensed. If any portion of the
stock islsold in any other manner, a merchant's
license is required. (Proof of registration
or exemption by the Dept. of Agriculture Y<
II Consumer Services is required prior to issuance
or renewal - if applies.) The license tax is
as follows: for shops employing, including the
owner and operators:
II
11 ORDINANCE NO. 820 Page 11
a. Not exceeding three persons 40.00
b. More than three and not exceeding eight
li persons 50.00
c. More than eight and not exceeding 20
persons 100.00
d. More than 20 persons 150.00
(2) The following are included in this classifi-
cation:
Airplane machine and repair shop
Auto laundry.
11 Auto machine shop.
Auto painting and body shop.
Auto radiator repairing.
Auto top and upholstering.
Blacksmithing.
11 Boat and marina repair.
Boiler maker.
Brazers and welders.
Furniture refinishers and repairs, upholstering. '
Gunsmith.
Locksmith.
Radio and television repairs.
Repair shops, not otherwise specified.
Stove repairing.
Typewriter repair shop.
Any machinery and repair not otherwise pro-
vided for in this section.
II Machinery dealer, itinerant 160.00
Mail Order company 75.00
Manicure. See Beauty Shop.
Manufacturer.
(1) The businesses listed in this subsection are
li classed as manufacturers, and each person engaged
in the operation of any of such businesses in the
manner described are required to cover the operation
by taking out a manufacturer's license as follows:
II factory, permitted to manufacture and sell the
products manufactured, when employing, including
the owner and operators actively engaged in the
business:
a. Not exceeding three persons 40.00
II b. More than three and not exceeding 8 persons 50.00
c. More than eight and not exceeding 20 persons 100.00 •
d. More than 20 persons 150.00
(2) The following are included in this classification:
II Awning and tent shops, Artificial stone, Asphalt, Bakery,
Blocks, cement, Boats, Bottling works or wholesale
distributor of soft drinks, Cabinet building products,
Canning, Cigars and tobacco, Ceramics, Cesspools,
11 septic tanks, Chemical laboratories, Concrete block,
ready-mix cement and supplies, Doors, sash and blinds,
Electrical machinery and equipment, Fender, body and
top work, Fertilizer, Food processing and packaging,
II Foundries, Furniture, Glass and mirrors, Gold, silver
and nickel plating, Granite, marble and stone, Harness
and saddlery, Ice plants, Lens grinding, optical manu-
facturing, Lumber and planing mills, Metal, plastic or
II cardboard containers, Mirrors made to order or re-
silvering, Motor vehicle assembly, Neon signs, Novelty
works, Optical laboratory, Paint, varnish, Pennants,
Pharmaceutical products, Photographic equipment and
supplies, Pillows, mattress and spring factory, Pre-
serves and jelly, Rubber stamps, Sails, Sandwiches,
Statuary, Textile, Tire. Any manufacturer not other-
wise provided for in this section.
Manufacturer representative 50.00
Marble, monument and stone cutting
(for dealers with stock, see Merchant 50.00
Meat dealer, wholesale 50.00
II
11 ORDINANCE NO. 820 Page 12
Meat Market, fresh wholesale or retail. See Merchant
Must comply with sanitary requirements.
Medical clinic 50.00
Medical equipment supplies 50.00
Merchant's license. All merchandise not otherwise
provided for in this section shall be classified ��hr:y..
11 as mercantile lines, and such person engaged in the n�
sale of such merchandise is required to cover the
operations by taking out a license as follows.
(If a retail dealer, a retail merchant's license is
required. If a wholesale dealer, a wholesale
merchant's license is required. If an agent for a
manufacturer, a broker's license is required. If
manufacturing, a manufacturer's license is required.
(1) Merchant, retail, provided the license shall
permit but one location, when the average value
of the stock of goods carried is as follows:
a. Up to and including $25,000.00 50.00
X.00eg b. Each additional $1,000.00 or fraction thereof .80
II c. Maximum license tax 150.00
(2) Merchant, wholesale, provided the license shall
permit but one location, when the average value
of the stock of goods carried is as follows:
II a. Up to and including $25,000.00 50.00
b. Each additional $1,000.00 or fraction thereof .80
c. Maximum license tax 150.00
Merry-go-round, carousel or flying jenny. See
li amusements.
Milk and dairy products distributor, wholesale or
retail.
(1) One Truck 30.00
(2) Each additional truck 10.00
Millinery. See Merchant.
II Mobile home park or sales.
(1) Per Space 2.00
(2) Minimum 50.00
II (3) Maximum 200.00
(4) Sales up to 100 trailers 100.00
(5) Sales over 100 trailers 160.00
Mobile units, including but not limited to welders,
II television repairmen, upholsterers, lawn spraying
services, mechanics, bicycle repairmen and pest
control operators. Such persons shall pay a
license tax calculated as if such person were not
II a mobile unit.
Moneybroker or lender. See Finance company.
Motor vehicle assembly. See Manufacturer.
Moving company 50.00
II Music and musical goods. See Merchant.
Music boxes, operated for profit. See Coin-operated
machines or devices.
Music teacher or instructor 50.00
Neon lighting, installation or service of 25.00
II News and magazines, wholesale depot 50.00
Newspapers.
(1) Published less than six times per week 50.00
(2) Published six or more times per week 100.00
Newsstand, not in connection with other business 25.00
Nursery, shrubs, trees, plants, sod, etc. (does not
apply where landscape license tax is paid) 25.00
Nursing home. 100.00
II Office supplies and furniture. See merchant.
Oriental goods, imported art, fancy or manufacturers'
laces, goods, wares, rugs or merchandise of a like
kind. See Merchant.
II Painter, general or subcontractor. See Contractor.
Palmist. No license issued for less than one year. 1,000.00
Paperhanger, general or subcontractor. See Contractor.
Parcel delivery 50.00
II ORDINANCE N0. 820
Page 13
Parking lot, for profit
II (1) One to ten cars 16.00
(2) 11 to 30 cars 24.00
(3) 21 to 60 cars 32.00
C4) 61 to 100 cars 40.00
(5) 101 cars and overII
80.00
4 Pawnbroker. Not transferable. Businesses selling goods
other than those pledged must pay an additional license
tax as other merchants. Must have state registration
from department of revenue. Must have city council
approval. 250.00
Peddler. Every peddler, solicitor or transient retail
merchant shall pay in advance according to the
following schedule:
I (1) Fruits and vegetables and other items intended
for human consumption, when not otherwise
specified in this section 25.00
(2) Lunches, sandwiches or peanuts (no vehicle) 20.00
(3) lunches, sandwiches or peanuts from pushcart or
other vehicle 40.00
(4) Wares, merchandise, goods, etc. , house to house
or from vehicle 150.00
Pet grooming 50.00
II Pet store 50.00
Photo finishing pickup station 50.00
Photographer 40.00
Photographers' supplies. See Merchant.
II Photography studio 100.00
Phrenologist. No license issued for less than one
year. 1,000.00
Piano tuner 50.00
11 Pipefitting.
(1) Connecting water conditioning units only 50.00
(2) connecting solar heater systems only 50.00
Plumber, master. See Contractor.
II Pony rides 40.00
Poultry and eggs. See Merchant.
Printing. See Job printing and Newspaper.
Produce, established place of business, wholesale (not
grown by operator. ) 50.00
11 Professional license.
(1) The following professional practitioners are
classed as professional, and each person engaged
in the practice of any ,such profession is required
to cover their practice by taking out a profess-
ional license as follows and are required to submit
a state license when a state license is required in
their profession:
II Accountants and auditors. Accountants (CPA). Accounts,
public and other. Analytical chemists. Appraisers,
other than real estate. Architects, landscape. Ar-
chitects or drafting architects. Artist, including
II retouching, sketching, cartooning silhouettes, etc.
Attorney at law. Bookkeepers and bookkeeping service.
Brokers, real estate and other, i.e. mutual funds,
stocks, food, produce, machinery, equipment, etc.
Cartooning. Chemist and analytical. Civil, consult-
ing or drafting engineers. Consultants: Advertising,
11 Business, Child guidance(Ph.D. and others), Engineer,
Insurance, Marriage (family), Pension plans, Public
relations, Statistical, Other, Crayon artist. 50.00
Doctors (physicians, dentists, etc. ):
Chiropodist. Chiropractic physicians (D.C.). Chiro-
practors. Christian science healer or practitioner.
Dentist, including orthodontic surgeons, etc.
Naturopathic surgeons (N.D. ). Optometrists. Optic-
ians and oculist. Pathologists. Physicians and
II
ORDINANCE NO. 820 Page 14
surgeons (M.D. ). Physicians and surgeons, osteopathic.
II Physiotherapists. Podiatrists. Veterinarians.. Others,
such as hypnotists, therapists, anesthetists,
masseurs, diathermists, etc. 100.00
Engineers:
11 Architectural. Chemical. Civil, including surveyors
and drafting. Consulting. Designing. Drainage. Electric
or electronic. Industrial. Management. Mechanical. r.
Safety. Others. 75.00
11 Engravers, photo. Healers, magnetic. Picture enlargers.
Surveyors. Tax consultants. Tax experts or tax practi-
tioners. Any profession not otherwise provided for in
this article. 50.00
(2) License taxes are as follows:
il a. License for one person. See category.
b. For each additional partner or person
practicing the profession licensed and
operating in connection with a person
11 duly licensed, permitting the operation
of the additional person in connection
with the person taking out his additional
license and with no other license
transferable. See category.
Promoter, entertainment, exhibits, shows 100.00
Property management 50.00
Public stenographer 50.00
II Railroad company, steamship company or airline company
maintaining office for purpose of booking and
touring passengers. 100.00
Real estate agency. No license issued until state
registration certificate is presented. No proration.
II (1) Minimum 30.00
(2) With one person designated as broker 30.00
(3) Each additional broker 20.00
(4) Each additional salesman 18.00
II Real Estate agency. Selling from street, sidewalk
or curb or with no phone or fixed place of
business in city. 1,000.00
Repairs and servicemen. See Contractor or Machine
II and repairs.
Restaurant or barbecue stand. See Cafe or cafeteria.
Roominghouse. See Hotel.
Rugs. See Oriental goods.
II Salvage. See Junkyard.
Sandwiches. See Manufacturer and Peddler.
Sanitarium. See Hospital.
Savings and loan association 200.00
Sawmill 100.00
11 School, private, operating for profit.
(1) The following are included:
Dancing. (Proof of current registration or
exemption from the Dept. of Agriculture and
II Consumer Services is required prior to issuance
or renewal if "Ballroom" Dancing. ) Business
or commercial schools or colleges. Beauty or
barber. Music. Physical education. Riding.
II Telegraph, radio or television. Commercial
(air pilot school). Electronic or data
processing. Schools not otherwise listed.
(2) License taxes are as follows:
II a. One through 25 students 50.00
b. Twenty-six through 50 students 100.00
c. Fifty-one through 100 students 150.00
d. One hundred one students and over 200.00
IL Secondhand goods. See Merchant or Trucks.
Septic tank cleaning. Equipment to comply with health
department requirements. Approval by city council
required. Disposal shall be approved by city council 50.00
Shoe repair shop. See Machine and repairs.
11 ORDINANCE NO. 820 Page 15
Shooting gallery. Must be so arranged and located as
to entirely be safe and not a nuisance to adjoining
II properties and approved by city council
Sign painter 50.00
40.00
Skating rink. 'Approval by city council required 100.00
Solicitor (Requires city council approval) 100.00
Storage, cold and food lockers 50.00
Storage warehouse, alone or connected with other
business with floorspace 100.00
Studio, recording, filming, processing, testing
(sound and films). 100.00
Subcontractor. See Contractor.
Surety company. See Insurance.
Tailor. Does not permit cleaning 50.00
Tanning salon. Must meet state requirements 50.00
II Taxicab or automobile for hire with driver. Bond
shall be furnished as provided by ordinance.
(1) Cars carrying not exceeding 6 passengers 50.00
(2) Each additional car 20.00
11 Taxidermist. If stock is carried, a merchant's
license is also required. 60.00
Tearooms or tea shops. See Cafe or cafeteria.
Telegraph system.
(1) Generally 150.00
(2) Sub-agents or stations 40.00
Telephone answering service 50.00
Telephone solicitations. Must have city council
approval. Proof of current registration or
exemption from the Dept. of Agriculture and
Consumer Services is required prior to issuance
or renewal. ) 100.00
Telephone system. Must comply with plans of city
for underground distribution 250.00
Television antennas, sale and installation, or
installation only, when not in connection with
the sale of television sets 50.00
11 Testing of materials, chemicals, equipment, etc.
See Laboratories.
Theaters or moving pictures.
(1) Generally 240.00
(2) Drive-ins 160.00
Trailers. See Mobile home park or sales.
Travel agency. (Proof of current registration or
exemption from the Dept. of Agriculture and
II Consumer Services is required prior to issuance
or renewal. ) Also see Insurance if insurance is
sold. 50.00
Tree trimming or surgeon 50.00
Trucking terminal 100.00
Trucks and vehicles.
(1) Trucks and vehicles doing retail business,
except as otherwise specifically licensed.
See Peddler.
II (2) Trucks and vehicles doing business, either
wholesale or retail, by the delivery of
rarrtcl, processed or serviced goods, wares and
merchandise, including linens, towels or
II laundry supply businesses, except as
specifically licensed.
a. One vehicle 50.00
b. Each additional vehicle 20.00
II U-drive-it car and truck business. See Auto rental.
Unclassified, not otherwise set out in this section 50.00
Upholsterer. See Machine and repairs.
Vacuum cleaners, dealer in or agent for, not paying
for merchant's license. See Peddler.
Vegetables. See peddler.
Vending machines. See Coin-operated machines.
Vendor. See Itinerant merchant.
Video games. See Amusements.
11 ORDINANCE NO. 820
Page 16
Water company, selling bottled water.
(1) One truck
(2) Each additional truck 100.00
Weight loss salon 50.00
Well driller. See Contractor. 75.00
Wholesale dealer. See Merchant.
Window cleaner, maintaining office and doing business 50.00
Window tinting
Wrecker, house wrecking only. See Housemover or 50.00
wrecker.
llSECTION II. That no occupational license shall be issued
unless the Federal Employee Identification Number or Social
Security Number is obtained from the person to be licensed.
SECTION III. SEVERABILITY. That if any section or
portion of section or subsection of this ordinance proves to be
invalid, unlawful or unconstitutional, it shall not be held to
invalidate or impair the validity, force, or effect of any other
I! section or portion of a section or subsection or part of this
ordinance.
SECTION IV. CONFLICTS. That all ordinances and
II ordinances in conflict herewith are hereby repealed. parts of
SECTION V. EFFECTIVE DATE. This ordinance shall take
effect immediately upon adoption.
li
FIRST READING 03-02-94
IISECOND READING 04-06-94
ADOPTED: 04-06-94
G r/
John H. Land, Mayor
(
ATTEST:
/i
Connie V. Major, City C�rk
PP .1 VETS S TO FORM AND)L GAL�7 Y:
n n /
I
II ii)
1rankC. I ruppenbache\-, Cit Attorney
IIULY ADVERTISED FOR PUBLIC HEARING:
March 18, 1994
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF WINTER PARK,
FLORIDA RELATING TO OCCUPATIONAL LICENSE
TAXES; AMENDING CHAPTER 94 OF THE CODE OF
ORDINANCES TO RECLASSIFY OCCUPATIONS AND
ESTABLISH A NEW RATE STRUCTURE; PROVIDING AN
EFFECTIVE DATE.
WHEREAS, Chapter 205, Florida Statutes, known as the "Local
Occupational License Tax Act" authorizes municipalities to levy
occupational license taxes, under certain conditions and
restrictions; and
WHEREAS, Section 205.0535, Florida Statutes, provides in
pertinent part that by October 1, 1995, a municipality may by
ordinance reclassify businesses, professions, and occupations, and
may establish new rate structures for occupational license taxes,
provided that (i) before adopting a reclassification and revision
ordinance, the municipality must establish an equity study
commission, appoint its members, and such commission shall have
recommended to the city commission a classification system and rate
structure for local occupational license taxes, and (ii) the
revised rate structure complies with certain requirements set forth
in the above-referenced statute; and
WHEREAS, a five (5) member equity study commission was
appointed by the mayor on January 25, 1994, with each member being
a representative of the Winter Park business community, and the
equity study commission has made its recommendations to the city
commission of a classification system and rate structure for local
occupational license taxes; and
WHEREAS, the City of4ishes to reclassify busi-
nesses, professions, and occupa ions and establish a new rate
structure for occupational license taxes; and
WHEREAS, the city commission finds that the new rate structure
and reclassification complies in all respects with the requirements
of Section 205 . 0535, Florida Statutes;
NOW THEREFORE, BE IT ENACTED by the people of the City of
Winter Park, Florida as follows:
Section 1. Section 94-43 of the Code of Ordinances of the
City of Winter Park is amended to read as follows:
C
C
Sec. 94-43. Schedule.
The businesses, professions and occupations subject to
the provisions of this article and the amount of taxes imposed
and levied under this article and other prohibitions and
requirements pertaining thereto are as follows :
See Schedule attached hereto as Exhibit "A"
Section 2. All ordinances or portions of ordinances in
conflict herewith are hereby repealed.
Section 3. This ordinance shall take effect immediately upon
its passage and adoption.
ADOPTED at a regular meeting of the City Commission of the
City of Winter Park, Florida, held at City Hall, Winter Park,
Florida, on the day of , 1994 .
Mayor
Attest:
City Clerk
I:
1
1
If\aw\city\ordinance.occ\06.09.94
2
C
Occupational License Classifications by Category
CONSTRUCTION
General Contractor $ 130. 00
Building Contractor 130. 00
Residential Contractor 130. 00
Electrical Contractor 130. 00
Plumbing Contractor 130. 00
Mechanical/HVAC Contractor 130. 00
Demolition Contractor/House Mover 130. 00
Land Clearing 130 . 00
Carpentry, Masonry, Painting, Sign,
Tile, Roofing, Irrigation, Swimming
Pool Contractors 130. 00
MANUFACTURING/FABRICATION
Boat/Car Builders, Furniture, Computers, etc.
1 1 to 5 employees 105 . 00
6 to 15 employees 130 . 00
over 15 employees 155. 00
TRANSPORTATION
Ambulance (each vehicle) 105. 00
Auto Parking Lot
1 to 10 cars 25. 00
11 to 30 cars 50. 00
31 to 60 cars 70. 00
61 to 100 cars 105. 00
over 100 cars 205 . 00
Auto Rental 130. 00
Bus Station 130. 00
Railroad Co. 380. 00
Taxi Service, Moving Company
1-4 vehicles 130. 00
each additional vehicle 12. 50
COMMUNICATIONS
Newspaper 105. 00
Telegraph Company 205. 00
Telephone Company 1 , 000. 00
Newsrack Boxes 25. 00
UTILITIES
Electric Power Co. 1,000 . 00
Natural Gas Dealer 1, 000. 00
dr Fuel Oil or Gas Dealer
manufactured, bottled, LPG 200. 00
Garbage Collector 105. 00
Gasoline & Oil 230 . 00
Water Co. 1 , 000. 00
Waste Collector, Recycling Collector
first truck
70. 00
each additional truck 20 . 00
1
RETAIL/WHOLESALE
CBasic Retail/Wholesale
first 3 , 000 sq.ft. $ 70. 00
each additional 3 ,000 sq.ft. 30. 00
Boat Sales 155. 00
Cemetery Sales 155. 00
Farmer 's Market Vendor 30. 00
Filling Station
first pump 15. 00
each additional pump 7. 00
Ice Cream Vendor 105 . 00
Junk Collector/Dealer 105. 00
New/Used Car Dealer 255. 00
Pawnbroker 380. 00
Peddler/Solicitor 255. 00
Restaurant
0-10 seats 50. 00
each additional seat 1. 50
drive-in/take-out service 50 . 00
Vendors - Produce/Specialties 50. 00
FINANCE/INSURANCE/REAL ESTATE
Agents/Agencies
Title Agent, Directory Service, Employment,
Equipment rental, Mail Order, Manufacturer' s
Representative/Agent, Claims/Collections,
Credit Reporting, etc. $ 105. 00
Accountant 105. 00
Appraiser 105. 00
ATM Location (off site) 105. 00
Auditor 105. 00
Banks 205. 00
Credit Bureau 105. 00
Finance & Loan Co. 205. 00
Mortgage Broker 105. 00
Mortgage Company 105. 00
X5i4X/ /k10171 ////////////////////////////////////// 9/qQ
Real Estate Broker
No agents 105. 00
1-5 salespersons 150. 00
6-15 salespersons 200. 00
16 or more salespersons 375. 00
Savings & Loan Associations 205. 00
Stocks & Bonds Dealer 205. 00
Tax Expert 105. 00
Title Company 105. 00
Insurance Co. :
Home/Regional Office 230. 00
District Office 155. 00
Resident Agency Office 105. 00
Each insurance co. doing business 50. 00
1
SERVICES
(continued)
Legal
Attorneys $ 105. 00
Bondsman 205. 00
Detective/Investigator/Security Service:
Irli 1 to 5 employees 105. 00
6 to 15 employees 130. 00
over 15 employees 155. 00
Lodging
Apartments (each bedroom) 3 . 00
Hotels, Motels, Boarding & Rooming houses
1 to 10 rooms 70. 00
over 10 rooms 255. 00
Personal/Business/Consultants
Advertising Agency Office 105. 00
Auction Shop 205. 00
Auctioneers 255. 00
Babysitting 30. 00
Barber/Beauty Shop, Facials,
Manicures, Pedicures, Body Scrubs
Each chair 25. 00
Outdoor Advertising sign 50. 00
Wrecker/Towing Service 105. 00
Business Office 105. 00
Caterer or Catering service
each company 105. 00
mobile vendor, each vehicle or stand 50. 00
Bookkeeping, Carpet Cleaners, Copier Service,
Dressmaker, Janitorial, Lawn Spraying, Linen &
Towel Service, Photographer w/studio, Printer,
Tailor, Travel Agency, etc.
Owner Operated Only 50. 00
1 to 5 employees 105. 00
6 to 15 employees 130.00
over 15 employees 155. 00
Day Care Centers (not school)
1-25 children 35. 00
26-50 children 65.00
51-75 children 95. 00
over 76 children 130.00
Escort Service 630. 00
Exterminator 70. 00
each truck 20. 00
I Funeral Home 205. 00
Instructors 50. 00
Interior Decorator 70.00
Landscaping 105. 00
Laundromats
1-10 machines 50. 00
over 10, each additional machine 5. 00
Laundry/Dry Cleaners 70. 00
Lawn Service 40. 00
Locksmith 70. 00
Messenger/Delivery Service 70. 00
Piano Tuner 40. 00
Public Stenographer 50. 00
irk
4
C
SERVICES
L Educational
Schools: Beauty/Barber, Commercial, Dancing,
Electronic, Kindergarten, Music, Riding, etc. .
li1-25 students $ 35. 00
26-50 students 65. 00
51-75 students 95. 00
over 76 students 130. 00
Entertainment
Amusement Arcade 105. 00
Swimming Pool 50. 00
Billiards (each location) 105. 00
Bowling Alleys 205. 00
Golf:
Miniature course 105. 00
Par 3 course 205. 00
Regulation 9 or 18 holes 205. 00
Rinks 105. 00
Shooting galleries 105. 00
Clairvoyant 1,255. 00
Palmistry 1,255. 00
Spiritualist Medium 1, 255. 00
Dance Hall
0-60 seats 205. 00
over 60 seats 230. 00
Theaters
1-700 seats 205. 00
701-1,000 seats 405. 00
over 1,000 seats 605. 00
drive-in theaters 455. 00
Exhibitions (per day) 50. 00
Vending/Amusement Machines (coin operated)
jukebox, pinball, video, pool tables,
shuffleboard, etc. (each machine) 20. 00
drink & food products 25c or less(each machine) 10. 00
drink & food products over 25c (each machine) 15. 00
Health
Animal Hospital 105.00
Commercial Laboratory 155. 00
Dietician 25. 00
Doctors (all types) 105 . 00
Health Spa 155. 00
Hospitals 1 , 000. 00
Kennel or boarding animals 105. 00
Nursing Homes, Sanitariums
0-10 rooms 70. 00
11 or more rooms 255. 00
Outpatient, Medical or Emergency Clinic 500. 00
Veterinarian 105. 00
3
SERVICES (continued)
Personal/Business/Consultants
Telephone Answering Service $ 50. 00
Telephone Soliciting
for others 630. 00
for business/customers 355 . 00
Tree Trimmer/Surgeon 105. 00
I! Warehouse
first 5, 000 sq.ft. 105 . 00
each additional 1 , 000 sq.ft. 5. 00
PROFESSIONALS
Accountants, Architects, Artists, Attorneys,
Broker, Cartoonist, Consultants, Chemist,
Doctors/Physicians, Engineers, Interior Designers,
Massage Therapist, Marketing Representative,
Taxidermist, etc. 105 . 00
Hypnotist 155. 00
REPAIRS
Garage/Auto, Bicycle Shop, Machine & Repair
Shop, Shoe Repair, Septic Tank, Television,
Radio, etc. :
1 to 5 employees 105. 00
6 to 15 employees 130. 00
over 15 employees 155 . 00
UNCLASSIFIED 105. 00
5
ti �!:h
CITY OF ALTAMONTE SPRINGS
225 NEWBURYPORT AVENUE
ALTAMONTE SPRINGS, FLORIDA 32701-3697
ccupationat
tun
PLicer %r
Chapter 19
OCCUPATIONAL LICENSES'
Sec. 19-1. Levy.
There is hereby levied an occupational license tax in the
amounts set out in this chapter for the privilege of engaging
in or managing any business, profession or occupation
within the city on the following:
(1) Any person who maintains a permanent business
location or branch office within the city for the
privilege of engaging in or managing any business
within its jurisdiction; and
(2) Any person who maintains a permanent business
location or branch office within the city for the
privilege of engaging in or managing any profession
or occupation within its jurisdiction; and
(3) Any person who does not qualify under the provisions
of (1) or (2) above and who transacts any business or
•
engages in any occupation or profession in interstate
commerce where such license tax is not prohibited by
section 8 of article I of the United States Constitution.
(Ord. No. 174-72, § 1, 10-17-72)
Sec. 19-2. Required.
No person shall engage in or manage any business,
occupation or profession for which there is an occupational
license tax required by this chapter or any other provisions
of this Code unless such person shall first procure a license
to conduct the same from the clerk.
It shall be no defense of nonpayment of any license tax required
by this chapter that the licensee did not receive any bill or notice
that the same was due from the city. (Ord. No. 174-72, § 1, 10-
17-72; Ord. No. 1020-89, § 1, 7-11-89)
'Cross reference—Code enforcement board, Ch. 3.
Supp. No. 15 1253
§ 19-3 ALTAMONTE SPRINGS CODE
ISec. 19-3. To be signed by clerk.
All licenses shall be signed by the clerk and shall be upon
blanks furnished by the council. (Ord. No. 174-72, § 1,
10-17-72)
Sec. 19-4. Duty to display.
Every person required to procure a license shall exhibit it
I whenever called upon to do so by the city clerk or his/her desig-
nee, chief of police or any policeman of the city. Licenses of all
persons having a place of business shall be conspicuously dis-
played on the premises. (Ord. No. 174-72, § 18, 10-17-72; Ord. No.
829-85, § 1, 8-27-85)
Sec. 19-5. Application; affidavit required.
No license shall be issued except upon written application
of the person applying for the same, and it shall be the duty
I of the clerk, before issuing a license based wholly or in part
upon property valuation, capacity, number of persons
employed, or any other contingency, to require the person
applying for such license to file an affidavit giving full and
complete information. The applications and affidavit shall •
be retained as a part of the records of the office of the clerk.
I (Ord. No. 174-72, § 2, 10-17-72)
Sec. 19-6. Location; transfer.
Licenses shall be good only for the particular business
and at one particular place of business which shall be
named and for the person to whom issued, but licenses may
be transferred when there is bona fide sale and transfer of
the property used in the business, stock in trade, or the
removal of the same from one place in the city to another,
I upon application to the clerk, and said transfer shall be
written across the face of the original license; but this
provision for transfer of licenses shall not be applicable
where the transfer is regulated by provisions applicable to
the particular business for which transfer is sought. (Ord.
No. 174-72, § 7, 10-17-72)
Supp. No. 15 1254
OCCUPATIONAL LICENSE 4 19-ia
Sec. 19-7. Transfer fee.
(a) When there is a bona fide sale of a business and a license is
transferred, payment of a transfer fee of up to ten (10) per cent of
the annual license tax, but not less than three dollars ($3.00) nor
more than fifteen dollars ($15.00), and presentation of evidence of
the sale and the original license shall be required.
(b) Where a license is transferred from one location to another
location in the city payment of a transfer fee of up to ten (10) per
cent of the annual license tax, but not less than three dollars
($3.00) nor more than fifteen ($15.00), shall be required.
(Ord. No. 174-72, § 3, 10-17-72; Ord. No. 1176-94, § 3, 7-5-94)
Sec. 19-8. Limit on; term.
Licenses shall be issued to cover only one occupation or busi-
ness classification unless otherwise permitted.
The amounts assessed as license taxes against the various
trades, businesses and professions are hereby fixed per annum
unless otherwise specified.
(Ord. No. 174-72, § 11, 10-17-72)
Sec. 19-9. Duplicate license.
Duplicate license tax certificates may be issued by the city
clerk. A fee of five dollars ($5.00) will be assessed for each dupli-
cate license issued.
(Ord. No. 829-85, § 3, 8-27-85)
Editor's note—Ord.No.829-85,§§2,3,adopted Aug.27, 1985,repealed former
§ 19-9 and enacted new provisions designated as § 19-9 to read as herein set out.
Prior to repeal, former § 19-9 had pertained to license tax based on number of
employers and computation of such tax and was derived from Ord. No. 174-72, §
4, adopted Oct 17, 1972.
Sec. 19-10. Term; expiration date.
No license shall be issued for longer than one (1) year. All
licenses shall expire on the thirtieth day of September and shall
be payable on or before the first day of October unless otherwise --
specifically provided by law or as otherwise provided. Half-year
licenses may be issued by the clerk for the period April first to
September thirtieth, upon payment of one-half of the tax fixed as
Supp. No. 21 1255
•
4 19-10 'AL,TAMONTE SPRINGS CODE �-
the amount of such license for one (1) year; the license tax for all
other businesses shall be one hundred (100) per cent of the yearly
tax unless otherwise provided.
(Ord. No. 174-72, § 6, 10-17-72)
Sec. 19-11. Delinquency; enforcement.
(a) Those licenses not renewed by October first shall be consid-
ered delinquent and subject to a delinquency penalty of ten (10)
per cent for the month of October, plus an additional five (5) per
cent penalty for each month of delinquency thereafter until paid;
provided, however, that the total delinquency penalty shall not
exceed twenty-five (25) per cent of the occupational license fee for
the delinquent establishment.
(b) Any person engaging in or managing any business occupa-
tion or profession without first obtaining a local occupational li-
cense, if required in accordance with this chapter, shall be subject
to a penalty of twenty-five (25) per cent of the license plus a
surcharge of one hundred dollars ($100.00).
(c) Failure to secure an occupational license and pay the re-
quired license fee, penalty and surcharge shall be deemed to be a
violation of this section and may be punished as provided in sec-
tion 1-14 of the Altamonte Springs City Code,
remedy shall not be exclusive and the city may take such other
lawful action as it deems necessary to prevent or remedy any
violation of this chapter.
(d) Any person who engages in any business, occupation, or
profession covered by this chapter, who does not pay the required
occupational license tax within one hundred fifty (150) days after
the initial notice of tax due, and who does not obtain the required
occupational license is subject to civil actions and penalties, in-
cluding court costs, reasonable attorney's fees, additional admin-
istrative costs incurred as a result of collection efforts, and a
penalty of up to two hundred fifty dollars ($250.00).
(e) All costs of collection and enforcement of the terms of this
chapter, to include attorney's fees whether or not litigation is
commenced, shall be the responsibility of the person or corpora-
tion for which a license is or was required.
Supp. No. 21 1256
OCCUPATIONAL LICENSE § 19-14 ' .
(f) As an additional means of ensuring compliance with to y
provisions of this chapter, the Altamonte Springs Code Enforce-
ment Board shall have jurisdiction and authority to hear and
decide alleged violations occurringin the
corporate limits of the
city and to impose administrative fines and liens for violations. •
Proceedings before the code enforcement board shall be governed
by its rules and procedures, Chapter 3 of the Code of Ordinances
and Chapter 162, Florida Statutes.
(Ord. No. 174-72, § 15, 10-17-72; Ord. No. 541-80, § 1, 9-16-80;
Ord. No. 829-85, § 4, 8-27-85; Ord. No. 1176-94, § 4, 7-5-94)
Sec. 19-12. Power of council to revoke or deny.
The council shall have the authority to refuse the issuance of
any license, and may at its discretion revoke any such license,
upon a determination that the business profession or occupation
is public nuisance, and may order the refunding of any part or all
of the moneys paid for such license when the same is revoked; and
any person conducting any such business after such action by the
council shall be liable for the specified penalties.
416
(Ord. No. 174-72, § 14, 10-17-72; Ord. No. 541-80, § 2, 9-16-80)
Sec. 19-13. Hearing required before denial.
The applicant for a license denied by cause by the council shall
have the right to be heard before the council and show cause, if
any, why such license should be issued or renewed.
(Ord. No. 174-72, § 16, 10-17-72)
Sec. 19-14. Procedure for revocation. •
(a) The council shall have the right, for just cause, to revoke
any license issued or renewed and may, in its discretion, order the
refunding of any part or all of the moneys paid for the license
when it is revoked; and any person conducting any occupation,
business or profession after revocation by the council shall be
liable to the penalties as specified in section 1-14.
(b) If the council desires to revoke any license, it shall cause
the holder of the license to be served with written notice of its
intention to do so, stating the cause for the proposed revocation
and setting a time for a hearing. The notice shall be prepared and
Supp. No. 21 1257
19-14 -ALTAMONTE SPRINGS CODE
signed by the clerk and served by the chief of police or any police
officer upon the holder of the license by delivery to him of a copy
not less than five (5) days before the date set for the hearing.
(c) The hearing shall be held in the city hall, and the holder of
ff the license shall have the right to be heard, either in person or by
counsel, and if, after hearing, the council shall determine that
said license should be revoked, it shall be revoked and a contin-
uance to engage in the occupation, business or profession for which
such license has been issued shall constitute the doing of business
without a license.
(d) The license holder shall have the right to appeal to any
court of competent jurisdiction for a review of the order revoking
1 such license.
(e) The provisions of this section for the revocation of a license
shall not apply to a revocation of a license for the sale, distribu-
tion or manufacture of alcoholic beverages.
(Ord. No. 1.74-72, § 17, 10-17-72)
Sec. 19-15. Duty to inspect, enforce, report violations; right
of entry.
(a) It shall be the duty of the city clerk and he/she hereby is
directed to enforce each and every provision of this chapter, ex-
cept as otherwise in this chapter expressly provided, and the chief
of police shall render such assistance in the enforcement of this
IF chapter as from time to time may be required by the city clerk.
The city clerk 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.
(b) Right of entry to places of business, occupation or profes-
sion. The city clerk and his/her designees shall have the au •
-
thority, as may be permitted by law, to enter, free of charge,
during business hours, any place of business, occupation or pro-
fession in connection with which a license tax is imposed under
this chapter, and to request exhibition of the license tax certifi-
cate and evidence of the amount and date of the last license tax
paid. All persons to whom a license tax certificate has been issued _
hereunder shall exhibit the certificate in an area of the business
open to the public.
(Ord. No. 174-72, § 19, 10-17-72; Ord. No. 829-85, §§ 5, 6, 8-27-85)
Supp. No. 21 1258
I
I
OCCUPATIONAL, LICENSE - § 19-13
1.
Sec. 19-16. Record required.
The clerk shall keep a copy of all licenses issued, or keep a book
alphabetically arranged in which shall be entered every license
issued, the names of all persons holding city licenses, the num-
bers of the licenses, the occupation, date of issue and expiration of
each license, and the sum paid.
(Ord. No. 174-72, § 20, 10-17-72)
•
Secs. 19.17. Reserved.
i
Sec. 19-18. Exemptions.
(a) Persons who have been residents of the state for one (1) year
and who are widows with minor dependents, or over sixty-five (65)
years of age or confirmed cripples, or deaf and dumb, who employ
not more than one employee or helper and who use their own
capital only if not in excess of five hundred dollars ($500.00), shall
be allowed to engage in any business, occupation or profession
without being required to pay a license tax; provided, however,
that this exemption shall not apply to fortune-tellers.
(b) Any veteran of any war in which the United States armed
forces has participated who has been a resident of the state for
one year and who was honorably discharged from the services of
the United States and who at the time of his application for li-
cense shall have a rated service-connected disability shall, upon
due proof of his qualifications for exemption, be granted a license
to engage in any business, profession or occupation which may be
carried on mainly through the personal efforts of the licensee as
a means of livelihood and for which the license tax does not ex-
ceed the sum of fifty dollars ($50.00), or shall be entitled to an
exemption to the extent of fifty dollars ($50.00) on any license to
engage in any business, profession or occupation which may be
carried on mainly through the personal efforts of the licensee as
a means of livelihood when the license tax shall be more than
fifty dollars ($50.00).
(c) Nothing in this section shall be construed to require a li-
cense for practicing the religious tenets of any church.
(Ord. No. 174-72, § 5, 10-17-72)
Supp. No. 21 1259
I
I :
19.19
ALTAMONTE SPRINGS CODE
ISec. 19-19. Compliance with other provisions of Code.
The issuance by the clerk and receipt by the applicant of a
license shall in no case be deemed authority to conduct an occu-
pation, business or profession in contravention of any other pro-
Ivisions of this Code or to establish or maintain any nuisance.
(Ord. No. 174-72, § 8, 10-17-72)
I Sec. 19-20. Schedule.
[The following schedule sets forth fees for occupational licenses:]
(1) Abstract title/title insurance company $100.00
(2) Adult entertainment establishment. 600.00
(3) Advertising:
a. Persons acting as advertising agents or
writing advertisements for profit 100.00
b. Each person advertising on streets with
banners, floats, cartoons, exhibitions,
megaphones or other means:
I
1. When no vehicle is used
50.00
2. When a vehicle is used 100.00
Ic. Card directory 50.00
d. Advertising schemes and devices not pro-
vided for otherwise, each device 100.00
e. Any person engaged in the business of
outdoor advertising such as painted walls,
bulletins, spectacular electric displays,
etc. (provided, however, that this license
Itax is not intended to include signs adver-
tising any business when painted by a li-
censed sign painter) 150.00
I f. Agents, firms, associations or corporations
distributing circulars, pamphlets or other
advertising matter except those paying
city license advertising their own goods
and merchandise not including billposting 100.00
g. Agents, firms or associations or other per-
sons engaged in the business of billposting 100.00
ISupp. No. 21 1260
I
OCCUPATIONAL, LICENSE
§ 19-20
I
h. Coupon p n sales and membership sales for
discounted merchandise and services not
I otherwise provided for 100.03
(4) Agency or administrative office, agency or any
I other business not specifically mentioned ex-
cept such licenses as may hereafter be autho-
I rized by the city 75.00
(5) Alarm systems, fire and burglary (sales and
installation) 150.00
1 (6) Ambulance service:
a. Office only 75.00
b. Each vehicle including aircraft 20.00
E (7) Amusements:
a. Amusement rides, merry-go-round, ferris
wheel, slides, etc. 200.00
b. Billiards, pool 150.00
c. Bowling alley 150.00
d. General amusement facility 200.00
e. Golf course, driving range 100.00
f. Golf course, regulation 150.00
g. Golf course, miniature 100.00
h. Hot air balloons 200.00
i. Shooting gallery/range 150.00
j. Skating rink, permanent location 150.00
•
k. Skating rink, transient, per week 50.00
1. Theatre, indoor motion picture 225.00
m. Theatre, outdoor motion picture 150.00
•
n. Video arcade (each machine requires ad-
ditional license) 100.00
(8) Animal services:
Ia. Grooming 75.00
b. Hospital (also see Veterinarian) 100.00
1 c. Kennel (also see Veterinarian) 100.00
(9) Appraisers:
1 a. Agency
60.00
b. Appraiser/other than real estate, each 50.00
Supp. No. 21 1261
I i
19-20 - • ALT.AMONTE SPRINGS CODE
I
(10) Armored car service:
a. Office only 0 75.00
I b. Each vehicle 20.00
(11) Artist 50.00
I (12) Astrologer g 100.00
1 (13) Auctioneer:
a. Resident, general merchandise 75.00
Ib. Transient, each, per day (no proration) 150.00
(14) Auction house/shop 400.00
(15) Auditor (except those licensed as certified
public accountant) 100.00
(16) Automobiles and other vehicles:
a. New/used agency or dealer 300.00
I b. Trailer and other vehicular sales 300.00
c. Storage garage 100.00
d. Repair shop (includes towing or wrecker
service 100.00
e. Cleaning/buffing/waxing/detailing of ve-
hicles 100.00
f. Auto service club 100.00
g. Parking/auto and aircraft storage garages,
parking lots 300.00 _
h. Wrecker service:
I. Office only 75.00
2. Each vehicle 20.00
i. Painting/designing/body shop 100.00
(17) Authors 20.00
B
(18) Bakery 150.00
(19) Bars/lounges 200.00
I (20) Bondsmen, bail, each agency 100.00
Supp. No. 21 1262
OCCUPATIONAL, LICENSE - § 19.20
1 i 211 Boats operating for profit, each
25.00
Ci 22) Booking agency or agent 150
(23) Broadcasters, radio/television 200.00
(24) Brokerage company (also see Brokers) 100.00
(25) Brokers:
Ia. Merchandise, each 50.00
b. Stocks/bonds/investments, each 100.00
c. All others, each 50.00
C
1 (26) Car wash 100.00
(27) Casting agency 150.00
1 (28) Caterer or catering service (restaurants require
a separate license) 100.00
1 (29) Civic/sports center complex (including sports,
entertainment, promotional, theatrical and
parking activities) 1,000.00
(30) Clairvoyant 100.00
(31) Club, social 150.00
(32) Coin-operated machines, business or agency
Idealing in coin-operated machines (business
office requires a separate license):
a. Amusement, each game/device 15.00
b. Music, each device 15.00
c. Merchandise, each device (except U.S
postage stamps) 15.00
d. Service, each device 15.00
1 (33) Cold storage, renting space or lockers 75.00
(34) Collection agency, other than real estate 100.00
1 (35) Computer services:
a. All types of accounting, printing, corn-
puting and other services done by com-
puter 100.00 .
1
Supp. No. 21 1263
i
I
i
19-20 ALTAMONTE SPRINGS CODE
I
b. Computer courses/classes 100.00
c. Consultant/systems analyst 100.00
I d. Sales office only 100.00
e. Sales office and with display area/show-
room 150.00
f. Writes software programs 100.00
g. Repairs computers 100.00
1 (36) Consultant, agency, firm or business 100.00
(37) Contractors, persons, firms or corporations
I holding themselves out as reg111nr contractors
as a business, shall pay license as follows:
a. Carpentry 100.00 •
b. Electrical 100.00
c. General contractor 100.00
d. Heating and/or air conditioning 100.00
e. House moving 100.00
1 1. Irrigation 100.00
g. Landscape 100.00
h. Painter 100.00
i. Paper/wallboard hanging 100.00
j. Paving/sidewalk/brick/masonry 100.00
k. Plumbing 100.00
1. Roofer 100.00
m. Subcontractors 100.00
1 n. Swimming pool 100.00
o. All others not specified 100.00
(38) Crafts, home occupation only 50.00
• (39) Credit association (information only) • 100.00
II D
(40) Dance floor as part of a separately licensed
establishment 150.00
C (41) Dance halls, public ballrooms 300.00
(42) Dating service 150.00
(43) Day nursery/day care (requires HRS license):
a. In home only 50.00
Supp. No. 21 1264 •
OCCUPATIONAL LICENSE § 7 :J
b. All others
(44) Delive
ry,express service:
a. Office only
75.00
•
b. Each vehicle
20.00
(45) Designer (blueprints/floor plans/clothes, etc.).
75.00
(46) Detective/investigator/patrol and guard ser-
vices:
a. Agency
b. Detectives/investigators (except that a de- 75.00
tective or investigator holding a Class C
license issued under Chapter 493, Florida
Statutes, shall pay no fee), each. 50.00
c. Patrol and/or security/guard service:
1. Office only 75.00
2. Each additional patrolman/guard 20.00
(47) Development company (of land) 100.00
1 (48) Directory and map sales (includes data th-
ering)
100.00
1 (49) Distributor/manufacturer representative (does
not stock merchandise but orders for customers
1 only/desk space only) 100.00
(50) Divine healer 100.00
(51) Employment agency/personnel services 75.00
1 (52) Escort service 500.00
(53) Excavation (clearing of land) 100.0Q
(54) Exhibition facility, demonstrating, selling or
taking orders for any goods, wares or mer-
chandise from booths, exhibits or similar de-
vices:
a. The operation of a facility, such as, but
not limited to, convention centers, hotels,
Supp. No. 21
1265
19-20 • ALTAMONTE SPRINGS CODE
shopping malls, open air markets, or flea
markets in which exhibitions/trade shows/
seminars are regularly held 1,000.00
Note: Individual event license taxes
as provided in paragraph (b) hereof
are not required if the operator of the
facility in which the exhibition/trade
show/seminar is held has paid the li-
cense tax as provided herein; how-
ever, the operator of a facility which
has a limited number of exhibitions/
trade shows 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).
b. Exhibitions/seminars/sales/shows such as,
but not limited to coin, stamp, bottle,
home, antique, art/open air or flea mar-
kets, unless such events are held in a fa-
cility licensed in accordance with para-
graph (a) hereof (license is responsibility
of promotor, association or person in
charge):
1. 1-15 exhibitors, per day 150.00
2. 16-50 exhibitors, per day 300.00
3. Over 50 exhibitors, per day 350.00
F
(55) Finance:
a. Banks and bankers, credit unions, trust
companies, bankruptcy, receivership corn-
pany, savings and loan association,
building and loan association, (except
those exempt by federal or state law), each __
location 400.00
b. Small loan companies, money lenders,
salary purchasers, each location 300.00
Supp. No. 21 1266
It
�. ...
OCCUPATIONAI, LICENSE § 19-20
c. Financial services not otherwise licensed
hereunder 200.00
d. Automated teller machines, each service
terminal (except those attached to struc-
ture of, and used in conjunction with, a
financial institution) 150.00
(56) Florist 150.00
(57) Fortune-teller 100.00
(58) Funeral:
a. Home/facility 300.00
b. Director/embalmer 100.00
(59) Furniture moving company:
a. Office only
75.00
b. Each vehicle 0
20.00 S;
G
(60) Garbage, refuse hauler:
a. Office only 250.00
b. Each vehicle 20.00
(61) Gas, liquefied petroleum or other gases used
for fuel, dealers in and/or installers of fittings
and appliances for the use of: (No licenses shall
be issued to an applicant to engage in the busi-
nesses set out above in this item until such
I applicant shall have provided the city clerk '
with satisfactory evidence that the applicant
has complied with the laws of the State of
Florida with reference to the bond or public
liability requirements for persons licensed by
1 the state to carry on the business of selling
liquified petroleum gas or making instilla-
tions for the use of same. For the purpose of
this item, the definition of liquified petroleum
gas is the same as the definition set out in the
1 statutes of the State of Florida) 100.00
(62) Gasoline fueling station/facility 100.00
Supp. No. 21 1267
i•
19-20 - -ALTAMONTE SPRINGS CODE
(63) Group home (require HRS license) 150.00
(64) Guaranty or surety company 100.00 . . . . $;
H
(65) Health spas/gyms (surety bond/financial guar-
anty and state license required) 200.00
(66) Hospitallsanitarium 400.00
(67) Health care equipment/supplies-provider 150.00
(68) Health care facility/emergency clinic 300.00
(69) Hypnotist (after compliance with county reg-
ulations) 100.00. . . .$;
1 I
(70) Instructors (teachers of music, piano, dancing,
tutoring, etc. other than schools), each 20.00
(71) Insurance:
a. Each insurance company or corporation
writing life, fire, accident, health, public
liability, indemnity, motor vehicle, indus-
trial or other type or form of insurance
collecting premiums from within the cor-
porate limits of the city 100.00
b. Agency/office 75.00
c. Agent, each 25.00 •
d. Insurance adjuster/claim office 100.00
1
(72) Laboratories, analyticalldental/medical, etc100.00
(73) Laundry, self-service facility with coin-
operated equipment may require additional
•
license(s) for coin-operated merchandise ma-
chines) 100.00
(7 4) Leasing agency/office 75.00
(75) Linen, towel supply and uniform service
P Y unf 100.00
Supp. No. 21 1268
1
t
OCCUPATIONAL LICENSE § 19.20
M
76) Machine shop
100.00
77i Mail order company 100.00
1 78) Manufacturing, fabricating,processing, assem-
bling and shipping
200.00
1 (79) Marketing company/agency
100.00
(80) Merchant:
a. Retail/wholesale 150.00
b. Import/export 100.00
(81) Microfilm company 100.00
(82) Modeling agency 200.00
(83) Mortgage:
a. Company/lender
300.00 .
b. Brokerage business 100.00
c. Broker, principal, each 50.00
d. Broker, associate, each 25.00
•N
(84) News depot, dealer or distribution point for
Icurrent periodicals 50.00
(85) Newspaper publishing firm 100.00
1 (86) Notary public 20.00
(87) Nursing home (requires HRS license) 300.00
0
(88) Oil (fuel, illuminating, heating or lubricating,
gasoline) dealer/agent 150.00
Ia. Each delivery vehicle 20.00
(89) Open air sales (includes sales by vendors out-
E, side a permanent structure as allowed by
Chapter 28, Land Development Code):
a. Holiday sales (no proration) 100.00
Supp. No. 21 1269
I
19.20 ' .-C.LWYIONTE SPRINGS CODE
b. Food sales (no proration) 100.00
c. Other open air sales and temporary
amusement or recreational activity, each
day (no proration) 100.00
I P
(90) Palmist or palm reader 100.00
1 (91) Pawnbroker 200.00 •
(92) Peddler, including transient merchant:
a. Fruits and vegetables, each vehicle 75.00
b. Lunches, sandwiches, peanuts, etc., each
vehicle 75.00
c. Ice cream, each vehicle 75.00
d. All others not specified 75.00
(93) Personal services:
Ia. Shop/parlor/facility (barber, beauty, tan,
nail, tattoo, etc.) 75.00
Ib. Each chair, station, device, etc. 15.00
c. Massage therapist, each 50.00
1 (94) Pest control/exterminator:
a. Office only 75.00
I b. Each vehicle 20.00
(95) Photographer:
I a. Photographic studio 75.00
b. Film developer/developing 100.00
c. Freelance, no studio 50.00
(96) Phrenologist 100.00
1 (97) Printing/copying/blueprint/quickcopy 100.00
(98) Production company:
Ia. Movie, television, music, etc 200.00
b. Video 100.00
1 (99) Promoters of entertainment, exhibits, shows,
boxing, wrestling, television closed circuit,
Supp. No. 21 1270
I
. 1 -
I
OCCUPATIONAL LICENSE § 19-20 i
I
fundraising (includes charity when reim-
Ibursed), etc., unless the operator of the fa-
cility has paid the exhibition facility license. 200.00
•
(100) Professional agency/firm/corporation/partner- !
ship/P.A., office only 75.00
(101) Professional men and women:
a. Accountant (C.P.A.) 100.00
b. Acupuncture 100.00
I c. Architect 100.00
d. Attorney 100.00
e. Chiropractor/chiropractic physician 100.00
f. Clinical social worker 100.00
g. Dentist (including orthodontic surgeons) 100.00
1 h. Engineer and planner 100.00
i. Hearing aide specialist 100.00
j. Interior designer 100.00
k. Marriage and family therapist 100.00 •
1. Mental health counselor 100.00
I m. Naturopathic surgeons (N.D ) 100.00
n. Optician or oculist 100.00
o. Optometrist or ophthalmologist 100.00
p. Osteopath 100.00
q. Physician/psychiatrist/surgeon 100.00
r. Psychologist 100.00
s. Surveyor 100.00
t. Therapist, occupational/physical, etc. 100.00
u. Veterinarian 100.00
v. All others not specified in this section 100.00.
1 (102) Property management 100.00 •
(103) Psychic • 100.00
(104) Publishing firm (other than newspaper) 75.00
I R
(105) Railroad company 200.00
1 (106) Real estate:
a. Agency, each 60.00
Supp. No. 21 1271
;l .
19-20 0 ALTAMONTE SPRINGS CODE 1
b. Broker/principal, each 100.00
c. Salesperson, each 25.00
d. Appraiser, each 50.00
(107) Recyclable waste collection:
a. Office only 250.00
b. Each vehicle 20.00
(108) Rental service:
a. Automobiles or other motor vehicles 200.00
b. Trailers 100.00
c. Miscellaneous equipment or supplies100.00
(109) Rental units:
a. Apartments, condos, adult congregate
living facility:
1. 1-10 units 100.00
2. 11-24 units 150.00
3. 25-49 units 200.00
4. 50-99 units 300.00
5. 100-199 units 400.00
6. 200 and over 500.00
b. Boarding or rooming house 30.00
c. Hotel/motel 100.00
d. Each additional hotel/motel rental room 10.00
(110) Restaurants, cafeterias, delicatessens, snack
bars:
a. No seating 100.00
b. Seating/dining room 150.00
c. Alcoholic beverage served (may. require
additional bar/lounge license 50.00
d. Drive-up window 50.00
S
(111) Schools, private, giving instruction forn .
� 100.00
(112) Service and/or repair:
a. Accounting/bookkeeping (not C.P.A.). 75.00
Supp. No. 21 1272
1
I
OCCUPATIONAL ATIONAL LICENSE § 19-20
i
b. Dry cleaner/laundry/dyer 75.00
c. Gunsmith 75.00
d. Handyman 75.00
e. Installation 75.00
1 f. Janitorial 75.00
g. Jewelry 75.00
h. Lawn maintenance 75.00
i. Locksmith 75.00
j. Mass mailing 75.00
k. Pool maintenance 75.00
1. Secretarial 75.00
m. Shoe/boot 75.00
n. Telephone answering 75.00
o. Television/radio/video, etc. 75.00
Ip. Upholsterers/furniture mender 75.00
q. All others not specified 75.00
C (113) Shows:
a. Shows of all kinds giving performances or ;
exhibitions under tents or other tempo •
-
rary structures, or within temporary en-
closures, except as otherwise provided,
each day 200.00
b. Shows giving performances or exhibitions
within a permanent structure 200.00
c. Circuses, per day 300.00
1 (114) Storage/warehouselpublic storage 75.00
(115) Studio, recording/filming/processing/testing
I (sound and/or film) 200.00
T
C (1161 Tailor/seamstress (including alterations) 20.00
(117) Talent agency (state license required) 200.00
(118) Tax preparation service 75.00
1 (119) Telegraph company, doing business within the
state, exclusive of business to and from points
outside of the state, and exclusive of business
Supp. No. 21 1273
I
1"•'-'O AL.TAMONTE SPRINGS CODE
I
1
done for the U.S. Government having a place
of business within the city 100.00
I (120) Telephone solicitation/telemarketing 250.00
1 (121) Telephone company:
a. Business office 75.00
b. Sales office 150.00
c. Service, repair, installation 75.00
(122) Television cable company 250.00
(123) Transfer, freight transportation/baggage han-
Idler (not licensed as common carriers under
general state law) 100.00
(124) Travel agency/seller of travel 75.00
(125) Tree surgeon/tree trimmers 100.00
(126) Typesetter yp 75.00
I U
(12 7) Unclassified:
IPersons or firms doing business in city from
an office or store building, not otherwise spe-
1 cifically identified, and not falling into proper
classification as merchants 150.00
V
(128) Vehicle for hire, taxicab/bus/limousine, etc. (ad-
I ditional requirements per Chapter 27, Code of
Ordinances):
1 a. Office only • 75.00
b. First 5 vehicles 300.00
c. Each vehicle over 5 20.00
(129) Video equipment and accessories: -
a. Rental 100.00
b. Sales 150.00 •
Supp. No. 21 1274
OCCUPATIONAL LICENSE § 19-23
(130) Well drillers:
a. Office only 75.00
b. Each rig 20.00
(131) Wedding chapel (other than church affiliated
facility) 200.00
(132) Weight control center (food item sales requires
additional license) 150.00
(Ord. No. 174-72, § 9, 10-17-72; Ord. No. 541-80, § 3, 9-16-80; Ord.
No. 829-85, § 7, 8-27-85; Ord. No. 1020-89, § 2, 7-11-89; Ord. No.
1176-94, § 5 (Exh. A), 7-5-94)
Sec. 19-21. Zoning to apply.
No occupational licenses shall be issued to any applicant giving
an address that does not comply with the appropriate zoning laws
of the city.
(Ord. No. 174-72, § 10, 10-17-72)
Sec. 19-22. Merchant's tax where not specifically imposed.
1 Any person engaged in selling goods, wares and merchandise
which is specifically classified shall pay the specifically classified
occupational tax, but any business not specifically licensed, and
engaged in such business, shall pay the merchant's occupational
license tax.
(Ord. No. 174-72, § 12, 10-17-72)
Sec. 19-23. Rebate.
No portion of any occupational license tax shall be rebated,
unless it clearly appears that such license tax was collected by
mistake or error; and before making rebate to a licensee, all
amounts payable under a proper license shall be paid by such
licensee.
(Ord. No. 174-72, § 13, 10-17-72)
Supp. No. 21 1275
§ 19.24 ALTAMONTE SPRINGS CODE •
Sec. 19-24. Procedure for enforcement of payment.
(a) The payment of any license tax may be enforced by the
seizure and sale of the property employed in the occupation, busi-
ness or profession upon which such license taxes are imposed.
This procedure shall be in addition to all other means available to
the city to enforce and collect payment of the tax.
(b) The clerk may issue a warrant in the name of the city for
the collection of the license tax and such warrant may be exe-
cuted by the chief of police or any police officer of the city, who
shall seize the property employed in such occupation, business or
profession, or so much thereof as may be necessary to pay said
license tax and shall offer the same for sale to the highest and
best bidder for cash between the hours of 11:00 a.m. and 2:00
p.m., according to the official time prescribed for the state, at the
front door of the city hall, after publication of notice once a week
for two (2) consecutive weeks in a newspaper of general circula-
tion published in the county, or after publishing notice by posting
in three (3) public places in the city, one (1) of which shall be the
city hall, for ten (10) days, of the time and place of sale.
(c) Out of the proceeds of such sale, the amount of such license
tax and cost connected with such sale shall be paid to the city and
the balance shall be paid to the owner of the property.
(Ord. No. 174-72, § 22, 10-17-92; Ord. No. 1176-94, § 6, 7-6-94)
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