§ 26-31. Business tax receipt required; business tax a debt.
Latest version.
(a)
No person shall engage in, own or manage the following businesses, occupations, professions or services without first having properly applied for and obtained local business tax receipt in the amount specified herein:
CODE BUSINESS ACTIVITY TAX 1000 AGENCIES/AGENTS/BROKERS 1005 ABSTRACT AND TITLE COMPANY $35.00 1010 AGENCY—ADVERTISING 50.00 1015 AGENCY—APPRAISERS 50.00 1025 AGENCY—CLAIMS AND COLLECTIONS (PER PERSON, NOT BANK OR CREDIT INSTITUTION) 50.00 1030 AGENCY—COLLECTION 50.00 1035 AGENCY—CREDIT REPORTING 50.00 1040 AGENCY—DETECTIVE (ONE DETECTIVE) 50.00 AGENCY—DETECTIVE (EACH ADDITIONAL DETECTIVE) 15.00 1045 AGENCY—EMPLOYMENT 50.00 1050 AGENCY—IMMIGRANT LABOR 50.00 1055 AGENCY—INSURANCE (SEE INSURANCE COMPANIES ALSO) 50.00 1060 AGENCY—LIVESTOCK COMMISSION SALES 50.00 1065 AGENCY—MANUFACTURER'S REPRESENTATIVE 50.00 1070 AGENCY—MARKETING 50.00 1075 AGENCY—PRIVATE DETECTIVE/INVESTIGATIVE 50.00 1080 AGENCY—REAL ESTATE (REALTORS NOT INCLUDED) 30.00 1085 AGENCY—REPOSSESSOR (STATE/INDIVIDUAL LICENSE REQUIRED) 50.00 1090 AGENCY—SECURITY, WATCH GUARDS 50.00 1095 AGENCY—TEMPORARY SERVICES 50.00 1100 AGENCY—TRAVEL (STATE LICENSE REQUIRED) 40.00 1105 BROKER—INDIVIDUALS OR EMPLOYED BY FIRM 50.00 1110 BROKER—MANAGEMENT/OFFICE 100.00 1115 BROKER—MORTGAGE OR LOAN—SOLICITOR/AGENT 100.00 1000 UNCLASSIFIED BROKER OR AGENCY 75.00 1500 ALCOHOL 1505 ALCOHOL SALES—BEER—OFF-PREMISES CONSUMPTION 25.00 INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 DRIVE-THRU WINDOW 100.00 1510 ALCOHOL SALES—BEER—ON-PREMISES CONSUMPTION (NEED BAR/LOUNGE LICENSE, SEE 6505) 25.00 1515 ALCOHOL SALES—LIQUOR—PACKAGE SALES—(STATE LICENSE REQUIRED) 25.00 INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 DRIVE-THRU WINDOW 100.00 1520 ALCOHOL SALES—LIQUOR—CONSUMPTION ON PREMISES—STATE LICENSE REQUIRED (NEED LICENSE FOR BAR, LOUNGE, ETC., SEE 6505) 100.00 1700 ASSOCIATIONS 1705 AUTO ASSOCIATION (SUCH AS AAA, ETC.) 50.00 1710 HOMEOWNERS' ASSOCIATION 50.00 1715 TRAVEL ASSOCIATIONS/CLUBS 50.00 1700 UNCLASSIFIED 75.00 2000 AUTOMOBILE, RV, MOTORCYCLE AND AUTO ASSOCIATION (SUCH AS AAA, ETC.) (SEE 1705) 2005 AUTO BROKER (PURCHASING/SERVICE) 50.00 2010 AUTO CLEANING, WASHING, DETAILING 25.00 2015 AUTO CARWASH/MECHANICAL 50.00 2020 AUTO CAR WASH (SELF-WASH WITH SPRAY HOSE) 25.00 2025 AUTO—LIMOUSINES WITH DRIVERS (MUST FOLLOW TAXI PROCEDURES—EACH DRIVER MUST HAVE PERMIT ACCORDING TO TAXI PROCEDURES) 50.00 2030 AUTO—NEW CAR DEALER (EACH LOCATION) (GARAGE LICENSE REQUIRED IF SERVICE PERFORMED) 30.00 INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 2035 AUTO—USED CAR DEALER (EACH LOCATION) (GARAGE LICENSE REQUIRED IF SERVICE PERFORMED) 30.00 INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 2040 AUTO CAR DEALER (NEW AND USED SAME LOCATION) (GARAGE LICENSE REQUIRED IF SERVICE PERFORMED) 60.00 INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,000—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 2045 AUTO GARAGE (MUST BE REGISTERED WITH THE STATE) 30.00 AUTO GARAGE—RETAIL SALES INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 2050 AUTO LEASING 50.00 INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 2060 AUTO PAINTING, UPHOLSTERY AND TOP SHOP 25.00 2065 AUTO PARKING LOTS—PAID PARKING 50.00 AUTO RECOVERY SERVICE (REPOSSESSIONS), STATE LICENSED, SEE 1085 2070 AUTO RENTAL OF TRAILERS TO BE TOWED 50.00 2075 AUTO RENTAL—U-DRIVE IT 50.00 AUTO SALVAGE OR JUNK YARD, SEE 4250 AUTO SERVICE STATION (RETAIL GASOLINE, DIESEL), SEE 4020 2095 AUTO STALL RENTAL FOR REPAIR 50.00 2100 AUTO STORAGE/PAID PARKING LOTS 50.00 AUTO TAXICABS OR VEHICLES WITH DRIVERS (STARKE CODE, SECTION 22 NOT AN OCCUPATIONAL LICENSE) 2110 AUTO TOWING/WRECKER, ONE TRUCK 50.00 EACH ADDITIONAL TRUCK 25.00 2115 AUTO WINDOW TINTING, STRIPING, ETC. 50.00 2120 AUTO STORAGE YARDS 50.00 INVENTORY ASSESSMENT: 25.00 FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 2140 RECREATIONAL VEHICLE SALES/RENTAL/REPAIR CENTER 15.00 INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 2000 UNCLASSIFIED AUTO ACTIVITY 75.00 2500 BANKING, LENDING, FINANCIAL INVESTMENTS BAIL BONDSMEN, SEE 7095 2510 BANK—ATM MACHINE—(LICENSED BY BANK OR WHERE LOCATED) 75.00 2515 BANK, BUILDING AND LOAN ASSOCIATION—1ST LOCATION 200.00 2520 BANK, BUILDING AND LOAN ASSOCIATION—2ND LOCATION 100.00 2525 BANK, BUILDING AND LOAN ASSOCIATION—DRIVE-THRU ONLY 100.00 2530 CREDIT UNION 200.00 2540 FINANCE, INVESTMENT, OR LOAN COMPANY (NOT BANK) 200.00 2555 FINANCIAL ADVISOR—INVESTMENT COUNSELOR 50.00 2800 COMMUNICATION SERVICE 2805 COMMUNICATION SERVICE—NOT UTILITIES—(PAGERS, CELLPHONES, ETC.) 200.00 2815 COMMUNICATION TOWER, PER TOWER (SEPARATE FROM STATION) 200.00 2823 INTERNET SERVICE 100.00 2825 RADIO STATION 100.00 2835 RADIO OR BACKGROUND MUSIC SYSTEMS 100.00 2840 TELEGRAPH OFFICE 50.00 2850 TELEVISION—CABLE, SATELLITE SERVICE 200.00 3000 CONTRACTORS 30.00 3005 LANDSCAPE/TREES 30.00 3006 MASONRY, PLASTERING, TILE, TERRAZZO, ORNAMENTAL IRON AND STEEL 30.00 3007 SIDING, WALLPAPER, AND DRYWALL HANGERS 30.00 3008 WINDOW OR GLAZING 30.00 3009 PAINTERS 50.00 3010 PLUMBING, WELL DRILLING 50.00 3011 ELECTRICAL 50.00 3012 HEATING AND AIR CONDITIONING 50.00 3013 BUILDING, ROOFING, AND SHEET METAL 50.00 3014 SWIMMING POOL, SEWER AND IRRIGATION 50.00 3015 ELEVATOR CONTRACTOR (STATE REGULATED) 50.00 3020 HOUSE MOVER—WRECKING/HAULING (NEED INSURANCE POLICY) 50.00 3030 INTERIOR DESIGNER (STATE LICENSE REQUIRED) 50.00 3035 LAND CLEARING/HEAVY EQUIPMENT 50.00 3040 SUBCONTRACTOR—MINOR HOUSE REPAIRS ONLY NO NEW CONSTRUCTION 25.00 3000 UNCLASSIFIED CONTRACTORS 75.00 3500 ENTERTAINMENT/AMUSEMENT/SPORTS/EXERCISE 3505 AMUSEMENT—ARCADE (ALL OTHERWISE COVERED) 50.00 3510 AMUSEMENT—GENERAL (NOT OTHERWISE COVERED) 50.00 3515 AMUSEMENT—PARK PERMANENTLY LOCATED 500.00 3520 AMUSEMENT—PROFESSIONAL ARTIST, SINGERS, DANCERS MODELS, DISC JOCKEYS, BANDS, ORCHESTRAS, MUSICAL GROUPS, OR OTHER ART OR ENTERTAINMENT FOR PROFIT (BACKGROUND CHECK REQUIRED FOR PERFORMING IN HOMES) 100.00 3525 AMUSEMENT AMATEUR PERFORMER (PER YEAR) 50.00 3540 ARCHERY RANGE 25.00 3545 ART SHOW, FESTIVAL, ETC. 75.00 3550 ATHLETIC CONTEST (EACH CONTEST) 50.00 3555 BINGO, GAMBLING AND SIMILAR FOR PROFIT (NON-STATE SPONSORED IF ALLOWED BY STATUTES) 1,000.00 3560 BILLIARDS, BAGATELLE, HOCKEY, OR POOL TABLES (1ST TABLE) 30.00 EACH ADDITIONAL TABLE 20.00 3565 BOWLING ALLEY (PER ALLEY) (NEED MERCHANT, RESTAURANT LICENSE) 20.00 MAXIMUM FEE FOR ALLEYS 200.00 3570 CARNIVAL OR FAIR—PER DAY 225.00 3575 CIRCUS—PER DAY 75.00 3580 CLUB HOUSE—(ALL OTHER LICENSES MUST BE PURCHASED; IF USED FOR RENTAL/EXHIBITIONS), SEE 3760 50.00 3583 COMPUTER GAME/INTERNET FOR ENTERTAINMENT (PER KEYBOARD/PADDLE) (MAXIMUM TAX $100.00) 10.00 3584 DANCE HALLS 100.00 3595 ENTERTAINERS—ADULT (STRIP, NUDE DANCING, ETC.) (IF ALLOWED BY ORDINANCE, WHETHER PERFORMED PRIVATELY OR PUBLICLY, BACKGROUND CHECKS REQUIRED FOR HOME PERFORMERS) 1,000.00 3600 ESCORT SERVICES 500.00 3605 EXERCISE GYM/FITNESS CENTER (DEPT. OF AGRICULTURE LICENSE REQUIRED) 50.00 3610 FAIR—BRADFORD COUNTY FAIR N/C 3620 GO-KARTS AND LIKE AMUSEMENT DEVICES/TRACKS 50.00 3625 GOLF DRIVING RANGE ONLY 25.00 3630 GOLF CARPET/MINIATURE COURSE 25.00 3635 GOLF COURSE, 9 HOLES 100.00 GOLF COURSE, 18 HOLES 200.00 GYMNASIUM, ATHLETIC CLUB (PHYSICAL FITNESS, SEE 3605) 3645 MUSEUM (PAID ADMISSION) 50.00 MUSICAL GROUP, ORCHESTRA, AND BAND, ETC., SEE 3520 3655 NIGHTCLUBS (IN ADDITION TO ALCOHOL LICENSE) 100.00 3660 PARADES 50.00 3670 POOL HALLS 30.00 1ST POOL TABLE 30.00 EACH ADDITIONAL POOL TABLE (ALL COIN-OPERATED MACHINES MUST BE LICENSED) 20.00 3680 RINKS, BICYCLES, SKATING, SKATEBOARD, ETC. (OTHER LICENSES REQUIRED) 100.00 3685 SHOOTING/SKEET GALLERY OR RANGE 50.00 3690 SHOW—EXHIBIT (HUMAN/ANIMAL CURIOSITIES, ETC.) 500.00 3695 SHOW—HOBBY OR CRAFT, ANTIQUES 100.00 3700 SHOW—SMALL ANIMALS, DOG, PONY, ETC. 100.00 3705 SHOW—SPECIAL EVENT—NOT OTHERWISE LISTED 100.00 3710 SHOW—WRESTLING, BOXING ETC. 100.00 3715 SWIMMING POOL (NOT MUNCIPALLY OWNED) 75.00 3720 THEATER—SEATING FOR 1,000 OR MORE (CONCESSION INCLUDED) 100.00 3721 THEATER—SEATING FOR 501-999 (CONCESSION INCLUDED) 75.00 3722 THEATER—SEATING FOR UNDER 500 (CONCESSION INCLUDED) 50.00 3500 UNCLASSIFIED—NOT SIMILAR TO ANY OTHER ACTIVITY 100.00 COIN-OPERATED MACHINES (SEE VENDING MACHINES) 3750 EXHIBITION FACILITY/MEETING FACILITIES 3755 BANQUET HALL RENTALS 50.00 3760 CLUB HOUSE 50.00 3765 DANCE HALL/STUDIO (RENTED FOR EXHIBITIONS/MEETINGS) 50.00 3750 OTHER FACILITIES USED FOR PERFORMANCES, BANQUETS, ETC. 50.00 3800 FLEA MARKET 3805 FLEA MARKET OPERATOR (COVERS ALL SELLERS EXCEPT PERMANENT BUSINESSES/CONCESSIONS) 200.00 3810 FLEA MARKET OPERATOR (COVERS OWNER ONLY) 50.00 3815 FLEA MARKET STALL OPERATORS (IF NOT COVERED BY OPERATOR) 35.00 3820 FRUIT AND VEGETABLE ONLY MARKET (PERMANENT LOCATION) (EXCLUDES HOME-GROWN BY OPERATOR) 50.00 3900 FORTUNE TELLER, CLAIRVOYANT, HYPNOTIST, PSYCHIC, ETC. (REQUIRE BACKGROUND CHECK AND FINGERPRINTS) 3905 ASTROLOGIST (NOT PROFESSIONAL ASTROLOGER) 1,500.00 3910 DIVINE HEALER 1,500.00 3915 FORTUNE TELLERS 1,500.00 3920 HYPNOTIST (NOT A.M.D.) 1,500.00 3925 PALMISTS AND PHRENOLOGISTS 1,500.00 3930 PSYCHICS 1,500.00 3900 OTHERS 1,500.00 4000 GAS AND OIL DEALERS 4005 FUEL SALES OTHER THAN GAS 50.00 4010 GAS (L.P. AND FUEL DEALER) 50.00 4015 GAS COMPANY—MANUFACTURED 100.00 4020 GAS STATION—FIRST NOZZLE OR DISPENSER (INCLUDES KEROSENE, DIESEL OR OTHER FUELS) 25.00 EACH ADDITIONAL NOZZLE OR DISPENSER 5.75 INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 4025 GASOLINE OR OIL DEALERS (WHOLESALE) 50.00 4100 HOSPITALS AND SHORT- OR LONG-TERM CARE HOMES (DCF APPROVAL) (MUST HAVE ALL STATE LICENSES FOR ALL OF THESE CATEGORIES ASSISTED LIVING FACILITY UP TO TEN BEDS), SEE 4120 4105 GROUP HOMES FOR MENTALLY OR PHYSICALLY HANDICAPPED LESS THAN TEN BEDS 100.00 ADDITIONAL BEDS 5.00 4110 HOSPITAL (EACH PROFESSIONAL MUST OBTAIN OWN LICENSE IF HE RECEIVES 1099 INSTEAD OF W-2) 200.00 ADDITIONAL—EACH BED 5.00 4115 NURSING HOME 200.00 ADDITIONAL—EACH BED 5.00 4120 INTERMEDIATE CARE, ASSISTED LIVING, RETIREMENT HOMES—FIRST 10 BEDS 100.00 ADDITIONAL—EACH BED 5.00 4125 REHABILITATION CENTERS WITH INPATIENT STAYS 200.00 ADDITIONAL—EACH BED (OTHER LICENSES REQUIRED) 5.00 4100 OTHER RESIDENTIAL LONG/SHORT-TERM CARE FACILITIES NOT SIMILAR TO CLASS ABOVE—UP TO 10 BEDS 200.00 EACH ADDITIONAL BED 5.00 4200 INSURANCE COMPANIES 4205 AGENT—INSURANCE ADJUSTOR/APPRAISER, (SEE 1015 FOR AGENCY) 50.00 4210 AGENT—INSURANCE SALES EACH (SEE 1055 FOR AGENCY LICENSE) 50.00 AGENT—INSURANCE CLAIMS INVESTIGATOR EACH, SEE 4205 4220 INSURANCE COMPANY OR BROKER (SELLING OR HAVING AGENT OR ADJUSTER SERVICING CITY) 50.00 4250 JUNK DEALERS 4255 JUNK OR SCRAP METAL DEALER 50.00 4260 JUNK YARDS 50.00 4300 MANUFACTURING 4305 ASSEMBLY PLANTS OF PARTS AND GOODS 50.00 4310 BOTTLING PLANT 50.00 4315 MERCHANT'S LICENSE FOR RETAIL SALES—NOT WHOLESALE (SEE ALSO 4530) 30.00 4320 CONCRETE TRANSIT MIX TRUCK—FIRST TRUCK 25.00 EACH ADDITIONAL TRUCK 20.00 4325 CONCRETE, GRAVEL, SAND COMPANY (SEE 4320 ALSO) 100.00 4330 CRAFTS, COMMERCIAL (MAY NEED MERCHANT'S LICENSE IF SOLD RETAIL ON-SITE) 50.00 4335 CRAFTS, HOMEMADE 25.00 4340 FACTORY CLEANING OF UNIFORMS, LINENS, RUGS, ETC. 100.00 4345 FACTORY ASSEMBLY 50.00 4355 ICE MANUFACTURER 50.00 4360 ICE CREAM MANUFACTURER 30.00 4375 MEAT PROCESSING/PACKING HOUSE 50.00 4380 MINING—COAL, DIRT, ROCK, SHELL, WOOD, OR OTHER PRODUCTS 100.00 4385 MONUMENTS—ENGRAVING, CARVING, ETC., (SEE 4670 ALSO) 50.00 4390 RECYCLING PROCESSING PLANT 50.00 4395 UNIFORMS, CLOTHING 50.00 UNIFORMS, CLOTHING (PER PRODUCTION UNIT, EACH MACHINE) 3.00 4300 UNCLASSIFIED MANUFACTURING 75.00 4450 MEDICAL FACILITIES (TREATING PATIENTS NOT IN HOSPITAL) (SEE HOSPITAL/NURSING HOMES ALSO) 4455 DIALYSIS CENTER—OUTPATIENT 200.00 4457 HOME HEALTH CARE SERVICES—(PROFESSIONALS NEED LICENSE IF THEY RECEIVE 1099 INSTEAD OF W-2) 200.00 4460 LABORATORIES—OUTPATIENT 200.00 4465 RADIOLOGY CENTER—OUTPATIENT 200.00 4470 PHYSICAL THERAPY CENTER—OUTPATIENT 200.00 4475 OUTPATIENT CLINICS—URGENT CARE CENTERS 200.00 DAY STAY SURGERY—PER BED ADDITIONAL 5.00 4450 UNCLASSIFIED MEDICAL FACILITIES 200.00 4500 MERCHANTS—RETAIL SALES OR WHOLESALE (IF NOT OTHERWISE SHOWN BELOW, BASED ON WHOLESALE INVENTORY AT FISCAL YEAR END): 25.00 FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 4505 ANTIQUE DEALER/COLLECTIBLES (DO NOT HANDLE AS SECONDHAND DEALER) 50.00 4510 ART GALLERY (SALES OF ART, SUPPLIES AND FRAMING) 50.00 AUTO DEALER, SEE 2040 4515 BAKERY (BAKING ON-PREMISES FOR RETAIL SALES) 25.00 4520 BAKERY—WHOLESALE/RETAIL SALES—PLANT OUTSIDE CITY 50.00 4530 CABINET OR CARPENTRY SHOP—RETAIL SALES OF OWN PRODUCTS (SEE CABINET UNDER MANUFACTURING/CABINET INSTALLATION) 100.00 4535 CATALOGUE ORDER SERVICE MAIL ORDER 100.00 4540 CHRISTMAS TREE LOT 25.00 4545 COFFEE, SODA, SNACK, VENDORS (SUCH AS TOM'S, COKE, PEPSI, LANCE) 50.00 COFFEE, SODA, SNACK VENDORS FROM VEHICLES (SEE PEDDLERS) 4555 COMPUTER AND OTHER MERCHANDISE SALES (INVENTORY NOT KEPT IN STORE) 50.00 COMPUTER AND OTHER SALES (IN-STORE INVENTORY), SEE 4500 4570 CONSIGNMENT SHOP 40.00 4575 DAIRIES AND MILK DISTRIBUTORS 25.00 4580 DIRECTORIES—COMPILING OR SELLING 50.00 4585 DISTRIBUTORS—MERCHANDISE OR COMMODITIES (PER TRUCK) 25.00 4590 DOOR-TO-DOOR SALES FOR GOODS OR ORDERS WITHOUT PRIOR REQUEST FROM HOMEOWNERS—PER DAY 100.00 EACH PERSON—PERMIT FEE, BACKGROUND CHECK AND FINGERPRINTS REQUIRED FOR EACH PERSON 10.00 4595 FEED AND GRAIN DEALERS 75.00 4600 FIREARMS DEALER (STATE/COUNTY LICENSE REQUIRED) 75.00 INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 4605 FIREWORKS/SPARKLERS TENT SALES (STATE REGISTRATION REQUIRED) 75.00 4610 FLORIST—INVENTORY ASSESSMENT: 25.00 FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 FRUIT AND VEGETABLE ONLY MARKET—PERMANENT LOCATION, SEE 4715 4635 HOME PARTY SALES (TUPPERWARE, HOME INTERIOR, AVON, ETC.) 25.00 4640 MERCHANT—INDOOR SALES—TEMPORARY LOCATION PER DAY 100.00 4645 MERCHANT—TEMPORARY—VEHICLE OR TENT PER DAY 100.00 MERCHANT—CATALOG OR IMPORT (NO INVENTORY KEPT IN STOCK), SEE 4535 4665 MOBILE HOME SALES—INVENTORY ASSESSMENT: 50.00 FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 4670 MONUMENT SALES (SEE MANUFACTURING CLASSIFICATION IF ITEMS ARE FINISHED LOCALLY) 50.00 MOTORCYCLE SALES/RENTAL/REPAIR, SEE 2135 4680 NURSERY (SHRUBS, TREES, SOD AND PLANTS) 25.00 4685 PAWNSHOP/SECONDHAND DEALER—COMMISSION APPROVAL—EACH PAWNBROKER REQIRES STATE LICENSE, SEPARATE CITY LICENSE 50.00 4690 PAWNBROKER—REQUIRES STATE LICENSE AND BACKGROUND CHECK FOR EACH LICENSED PAWNBROKER 50.00 4695 PEDDLER COOKED FOOD CART (HEALTH DEPT INSPECTION) 25.00 4700 PEDDLER, ICE CREAM, FRESH VEGETABLES/FRUIT (CART/VEHICLE) 25.00 4705 PEDDLER OTHER (NOTIONS, ETC.) (ITEMS AVAILABLE FOR IMMEDIATE SALES AND DELIVERY) (NOT DOOR-TO-DOOR) 50.00 PEDDLER—DOOR-TO-DOOR, SEE 4590 4715 PRODUCE STANDS 50.00 RECREATIONAL VEHICLE SALES LOT, SEE 2140 SECONDHAND DEALER (SAME AS PAWNSHOP AS DEFINED IN FLORIDA STATUTES—APPROVAL BY COMMISSION (SEE 4690)—REQUIRES STATE LICENSE, NOT USED FURNITURE OR CONSIGNMENT SHOP) SOLICITING ORDERS FOR GOODS, WARES, MERCHANDISE DOOR-TO-DOOR WITHOUT PRIOR REQUEST OF HOMEOWNER (BACKGROUND CHECK, PERMIT REQUIRED PER PERSON, PERMIT FEE (NOT A LICENSE REQUIRED)), SEE 4590 TENT SALES IF CONDUCTED BY OTHER THAN PROPERTY OWNER, SEE 4645 AND 4650 TICKET OFFICE NOT OTHERWISE LICENSED, SEE 5090 4745 USED FURNITURE OR CLOTHING VENDORS (NOT ANTIQUES) (NOT SECONDHAND DEALER), SEE 4545 50.00 4755 VENDORS—DELIVERING GOODS TO MERCHANTS FOR RESALE 50.00 4760 VIDEO SALES AND RENTALS 100.00 YARD SALES (SEE STARKE CODE, SECTION 34) (PERMIT FEE $10.00) RESTRICTED TO TWO CONSECUTIVE DAYS TWICE YEARLY 5000 MISCELLANEOUS BUSINESS OR UNCLASSIFIED 5005 BUS STATIONS 50.00 5010 CEMETERY 50.00 5015 CREMATORIUM 100.00 5020 FARMS, COMMERCIAL—SOD, PLANTS, FLOWERS, VEGETABLES (NOT FOR PERSONAL USE) 50.00 5021 FUNERAL HOME 100.00 5025 GARBAGE/SOLID WASTE COMPANIES 100.00 5027 HOME HEALTH CARE AGENCY 100.00 5035 MAUSOLEUM 50.00 5040 NEWSPAPER (NEWS OR ADVERTISING) 50.00 PAWNSHOP—PAWNBROKER, SEE 4685 AND 4690 5060 PRODUCTION COMPANY 100.00 5065 RAILROAD COMPANY 200.00 SOLID WASTE SERVICE—COLLECTION AND DISPOSAL, SEE 5025 5075 STUDIO—RECORDING/MOVIE/MUSIC/TV (TAPE, CD, OR VIDEO/FILM) 100.00 5076 TATTOO PARLOR INCLUDES ONE TATTOO ARTIST (EACH ARTIST REQUIRES OWN LICENSE) 375.00 5077 TATTOO ARTIST (MUST BE UNDER SUPERVISION OF PHYSICIAN, POSSESS STATE LICENSE) 200.00 5080 TELEMARKETING/TELEPHONIC SOLICITATION COMPANY (DEPTS. OF AGRICULTURE AND COMMERCE) 200.00 5090 TICKET OFFICE NOT OTHERWISE LICENSED 50.00 5100 TRUCKING COMPANIES—ONE TRUCK 50.00 EACH ADDITIONAL TRUCK 25.00 5000 UNCLASSIFIED ESTABLISHMENTS UNABLE TO BE CLASSIFIED 75.00 5500 PROFESSIONAL (ANY PROFESSIONAL WHO IS A PARTNER OR RECEIVES A 1099 MUST HAVE OWN PROFESSIONAL LICENSE) (IF PROFESSIONAL RECEIVES W-2, OWN LICENSE IS NOT REQUIRED) 5505 PROFESSIONAL—ACCOUNTANT/AUDITOR 30.00 5510 PROFESSIONAL—ACUPUNCTURIST 50.00 5515 PROFESSIONAL—ARCHITECT 30.00 5520 PROFESSIONAL—ARTIST SELLING FOR PROFIT 50.00 PROFESSIONAL—TATTOO (SEE UNDER SERVICES) 5530 PROFESSIONAL—ATHLETIC TRAINER 50.00 5535 PROFESSIONAL—ATTORNEY/LAWYER 30.00 5540 PROFESSIONAL—AUTHOR 50.00 5545 PROFESSIONAL—CHEMIST 50.00 5550 PROFESSIONAL—CHIROPRACTOR 50.00 5555 PROFESSIONAL—CLINICAL SOCIAL WORKER 50.00 5560 PROFESSIONAL—COMPUTER ANALYST, CONSULTANTS PROGRAMMER 50.00 5570 PROFESSIONAL—CONSULTANT 50.00 5575 PROFESSIONAL—COURT REPORTERS 50.00 5580 PROFESSIONAL—CREMATOR/BODY REMOVER (STATE LICENSE) 50.00 5585 PROFESSIONAL—DENTIST 50.00 5590 PROFESSIONAL—DENTAL HYGENIST 30.00 5595 PROFESSIONAL—DIETICIAN 30.00 5600 PROFESSIONAL—ENGINEER/CIVIL CONSULTING 30.00 PROFESSIONAL—ENTERTAINERS (SEE AMUSEMENTS) 5610 PROFESSIONAL—FUNERAL DIRECTOR 50.00 5615 PROFESSIONAL—FUNERAL EMBALMER (EMPLOYED BY DIRECTOR) 50.00 5620 PROFESSIONAL—FUNERAL UNDERTAKER (EMPLOYED BY DIRECTOR) 50.00 5625 PROFESSIONAL—LANDSCAPE ARCHITECT 50.00 5630 PROFESSIONAL—LAND SURVEYOR 30.00 5635 PROFESSIONAL—MARRIAGE AND FAMILY THERAPIST 50.00 5640 PROFESSIONAL—MASSEUSE OR MASSAGE THERAPIST (STATE CERTIFICATE REQUIRED) 50.00 5645 PROFESSIONAL—MENTAL HEALTH COUNSELOR 50.00 5650 PROFESSIONAL—NURSE OR NURSE PRACTITIONER 50.00 5655 PROFESSIONAL—OCCUPATIONAL THERAPIST 50.00 5660 PROFESSIONAL—OPTICIAN FILLING PRESCRIPTIONS 50.00 FRAMES AND ACCESSORIES INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 5665 PROFESSIONAL—OPTOMETRIST 50.00 FRAMES AND ACCESSORIES INVENTORY ASSESSMENT: FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 5675 PROFESSIONAL—OSTEOPATH/PHYSICIAN 50.00 5680 PROFESSIONAL—PARALEGAL (IN ATTORNEY'S OFFICE) 50.00 5685 PROFESSIONAL—PHYSICIAN ASSISTANT 50.00 5690 PROFESSIONAL—PHYSICIAN/SURGEON 50.00 5695 PROFESSIONAL—PHYSICAL THERAPIST 50.00 5700 PROFESSIONAL—PODIATRIST 50.00 5705 PROFESSIONAL—PSYCHIATRIST 50.00 5710 PROFESSIONAL—PSYCHOLOGIST 50.00 5720 PROFESSIONAL—SPEECH THERAPIST 50.00 5725 PROFESSIONAL—SURVEYOR 30.00 5730 PROFESSIONAL—VETERINARIAN 50.00 5735 PROFESSIONAL—ER 50.00 5500 PROFESSIONAL—UNCLASSIFIED 75.00 6300 RENTALS—(ALSO SEE 3750) 6305 APARTMENTS—ONE APARTMENT 25.00 EACH ADDITIONAL APARTMENT 2.00 6310 BED AND BREAKFAST INNS (NO SEPARATE RESTAURANT LICENSE) (MUST HAVE HEALTH PERMITS IF REQUIRED BY STATE) 50.00 BURGLAR ALARM RENTAL AND BASING OF EQUIPMENT, SEE 7535 6320 TRAILER PARK (LICENSE REQUIRED FOR PERMANENT RENTALS) 50.00 6325 CLEANING EQUIPMENT—CARPET, PRESSURE CLEANERS, STEAM CLEANERS 50.00 6330 DIAPER SERVICE 50.00 DRIVE YOURSELF VEHICLE/MOTOR HOME RENTAL SERVICE, SEE 2075 6337 FORMAL ATTIRE, SHOES, WEDDING, PARTY ACCESSORIES 50.00 6340 HEAVY EQUIPMENT 50.00 6345 HOTEL, MOTEL, TOURIST COURT UP TO 10 ROOMS—EACH 7.50 EACH ADDITIONAL ROOM 2.00 6350 HOUSES—FIRST HOUSE 25.00 EACH ADDITIONAL HOUSE 5.00 6355 LINEN, UNIFORMS, RUGS 50.00 6360 MOBILE HOME RENTALS—FIRST MOBILE HOME 25.00 EACH ADDITIONAL MOBILE HOME 5.00 MOBILE HOME PARK (SEE CLUBS, SWIMMING POOLS, ASSOCIATIONS ETC.) 6365 MOBILE HOME SPACE RENTAL ONLY (UP TO 10) 30.00 EACH ADDITIONAL SPACE 2.50 6370 PORTABLE BUILDINGS, SHED, STORAGE BUILDINGS 50.00 6375 PORTABLE TOILETS 50.00 6380 RENT TO OWN (APPLIANCES, TELEVISIONS, ETC.)—INVENTORY ASSESSMENT: 50.00 FIRST $1,000 15.00 $1,001—$49,999 0.00 $50,000+ (EACH $1,000) 1.25 6390 SANITARY CONTAINERS SUCH AS DUMPSTERS, GARBAGE CONTAINERS 50.00 VEHICLES—MOTORIZED (MOTORCYCLES, MOPEDS, ETC.), SEE 2135 6400 VEHICLES FOR HIRE, NOT MOTORIZED (CARRIAGES, BICYCLES, BOATS) 25.00 6300 UNCLASSIFIED 50.00 6500 RESTAURANTS/LOUNGES (HEALTH PERMITS REQUIRED) 6505 BAR/TAVERNS (STATE, COUNTY, CITY ALCOHOL LICENSE REQUIRED) 100.00 6510 CONCESSION STANDS (NO COOKING EXCEPT POPCORN, NO SEATS) 30.00 6515 CONCESSION STANDS—COOKING (HEALTH PERMIT REQUIRED) 30.00 6520 DELICATESSEN NO SEATS 30.00 6525 DELICATESSEN—SEATING 1—50 30.00 6530 DELICATESSEN SEATING 50 OR MORE 50.00 6532 DRIVE THROUGH WINDOW 100.00 DRIVE-THRU ONLY, SEE 6545 6545 DRIVE-IN/-THRU RESTAURANTS (NO INSIDE SEATS) 30.00 DRIVE-THRU WINDOW 100.00 6555 LOUNGE—ALCOHOL SALES WITH ENTERTAINMENT (ALL OTHER LICENSES MUST BE PURCHASED) 100.00 6560 NIGHTCLUBS (OTHER LICENSES MUST BE PURCHASED) 100.00 6565 RESTAURANT—SEATS 1-50 30.00 6566 RESTAURANT—SEATS OVER 50 50.00 6532 RESTAURANT—DRIVE-THRU WINDOW (IF NO SEATS, SEE 6545) 100.00 6700 SCHOOLS—INCLUDING HOME OCCUPATIONS 6705 DANCE/BATON/FLAGS (BALLROOM STUDIO REQUIRES STATE LICENSE) 25.00 6710 DRIVING SCHOOLS—PRIVATE VEHICLES 75.00 6711 DRIVING SCHOOLS—COMMERCIAL VEHICLES 150.00 6715 MUSIC TEACHER—VOCAL, INSTRUMENTAL 25.00 6725 PRE-SCHOOL (IF NO SCHOOLING IS GIVEN, SEE CHILD CARE) 50.00 6730 OTHER THAN PUBLIC SCHOOL (CHARTER, PRIVATE, ETC.) 100.00 6735 RIDING ACADEMY 50.00 6700 UNCLASSIFIED SCHOOLS 75.00 7000 SERVICES ADVERTISING—GRAPHICS/ART LAYOUTS, SEE 7285 7010 ADVERTISING—DISTRIBUTOR 50.00 7015 ADVERTISING—MOTOR VEHICLES 50.00 ADVERTISING—NEWSPAPER, SEE 5040 7020 ADVERTISING—OUTDOOR SIGNS AND BILLBOARDS (FIRST SIGN) 25.00 ADVERTISING—OUTDOOR SIGNS AND BILLBOARDS(ADDITIONAL SIGNS) 10.00 ADVERTISING—SOLICITATION (SEE 1010 FOR AGENCY) 7022 ADVERTISING—SOUND AMPLIFYING VEHICLES 50.00 7035 ANSWERING SERVICE—TELEPHONE 50.00 7040 ANIMAL BREEDING 50.00 7045 ANIMAL CARE BOARDING—NOT VET HOSPITAL 50.00 7050 ANIMAL CARE GROOMING—NOT VET HOSPITAL 50.00 7055 ANIMAL HOSPITAL (REQUIRES VETERINARIAN'S LICENSE FOR VET) 100.00 7060 ANIMAL TRAINERS 50.00 7065 NEW/USED APPLIANCES SOLD (REQUIRES MERCHANT'S LICENSE) 50.00 7070 APPRAISERS—ANTIQUES, INSURANCE, REAL ESTATE, OTHER 50.00 7075 ARMORED CAR SERVICE 50.00 7080 AUCTION SHOP—ONE AUCTIONEER 100.00 7085 AUCTIONEER, EXCEPT REAL ESTATE 50.00 7090 AUCTION SALES, PER DAY 25.00 7095 BAIL BONDSMEN 50.00 7100 BARBER/BEAUTY SHOP—1ST CHAIR 25.00 EACH ADDITIONAL CHAIR 3.00 EACH PERSON LICENSED BY STATE MUST OBTAIN OWN LICENSE 25.00 7105 BATHS, SAUNAS, PARLORS (TANNING PARLORS, SEE 7590) 50.00 7110 BARBER/BEAUTICIAN 25.00 7115 BILLING SERVICE 50.00 7120 BONDING COMPANY, CRIMIMAL OR BAIL BONDSMAN (EACH LICENSED BONDSMAN MUST OBTAIN OWN LICENSE), SEE 7095 50.00 7125 BOOKKEEPING OR INCOME TAX SERVICE (NOT ACCOUNTANT) 30.00 7130 BUTCHER SHOP, ONLY (HEALTH PERMIT/STATE LICENSE REQUIRED FOR PROCESSING MEAT) 25.00 7140 CARPET/UPHOLSTER CLEANER 25.00 7145 CATERER—SOCIAL FUNCTIONS 25.00 7150 CATERER—COMMERICAL 50.00 CRAFTS/HOBBY SHOPS, SEE 4330 AND 4335 7160 CHECK CASHING SERVICE, NOT BANK, CREDIT UNION, ETC. (TITLE LOANS, SEE PAWNSHOPS/PAWNBROKERS) 100.00 7165 CHILD CARE IN HOME (UNDER 5 CHILDREN) 25.00 7170 CHILD CARE IN HOME (OVER 5 CHILDREN) 50.00 7185 COMPUTER SERVICES—REPAIRS 50.00 7200 CONSULTANTS—NOT PROFESSIONAL, LICENSED BY STATE (ALSO SEE 7430) 50.00 7205 CONTEST COMPANY 50.00 7210 COPY, PRINTINGS, BINDING, FAX BUSINESS 50.00 7215 COUNSELOR/ADVISOR (NON-PROFESSIONAL) 50.00 7220 DATA PROCESSING SERVICE (SEE SECRETARIAL OR BOOKKEEPING SERVICE) 50.00 7230 DELIVERY SERVICE—PACKAGES, LETTERS, OTHER MERCHANDISE 25.00 7235 DIRECTORIES COMPILING AND/OR SELLING—(MAY REQUIRE DOOR-TO-DOOR LICENSE) 50.00 7240 DRY CLEAN PICK-UP STATION 50.00 7245 DRY/STEAM CLEANERS, PER UNIT 25.00 DRY/STEAM CLEANERS, MAXIMUM FEE 100.00 7260 ENGRAVERS 50.00 7265 EXPRESS COMPANY 50.00 EXERCISE OR FITNESS CENTER, SEE 3605 EXTERMINATOR, TERMITES/OTHER PESTS, SEE 7435 AND 7625 7280 FLOOR—SANDING 30.00 7285 GRAPHIC DESIGNS 50.00 HOUSECLEANING (HOMES ONLY) SEE JANITORIAL RESIDENTIAL INTERIOR DECORATOR/DESIGNER, SEE 3030 7300 JANITORIAL AND CLEANING SERVICES (RESIDENTIAL) 50.00 7305 JANITORIAL AND ALLIED SERVICE—(COMMERCIAL) EXTERIOR CLEANING 50.00 7310 JANITORIAL AND ALLIED SERVICE—(COMMERCIAL) INTERIOR CLEANING 50.00 7312 JANITORIAL AND ALLIED SERVICE—ALL SERVICES 100.00 7315 JEWELRY REPAIR 50.00 KENNEL, SEE 7045 7325 LABORATORY, OTHER THAN MEDICAL 100.00 LANDSCAPE ARCHITECT (SEE PROFESSIONALS) LANDSCAPE MAINTENANCE (SEE YARD CLEANING) LANDSCAPE—SEE CONTRACTORS (CERTIFIED) 7345 LAUNDRY—CARPET/DRAPE—IN HOME 50.00 LAUNDRY—DIAPER SERVICE ONLY, SEE 6330 7360 LAUNDRY—WASHING/DRYING/SELF- OR FULL-SERVICE 25.00 (COIN-OPERATED MACHINES MUST BE LICENSED) 4.00 MAXIMUM CHARGE FOR MACHINES 100.00 LAWN—YARD MAINTENANCE (SEE YARD CLEANING) (SEE PEST CONTROL FOR LAWN INSECT CONTROL) LINEN, UNIFORM AND TOWEL SERVICE, SEE 6355 7375 LOCKSMITH (POLICE BACKGROUND CHECK REQUIRED) 50.00 7380 MACHINE SHOP 25.00 7385 MANICURIST/PEDICURIST/NAIL TECHNICIAN 25.00 7390 MASSAGE PARLOR—MASSEUR/MASSEUSE (SEE PROFESSIONAL, LICENSE REQUIRED) 50.00 7400 MESSENGER SERVICE 25.00 7405 MICROFILMING, NOT LICENSED AS PHOTOGRAPFIER 50.00 7410 MOBILE HOME SERVICE, REPAIR, INSTALLATION WITHOUT SALES 100.00 7415 MONEY TRANSFER SERVICES ONLY (ARMORED CARS, ETC.) 100.00 7420 NOTARY PUBLIC, NOT ASSOCIATED WITH OTHER BUSINESS 25.00 PARTY/WEDDING PLANNER/COORDINATOR/CONSULTANT (SEE 7200) 7435 PEST CONTROL—NOT INCLUDING TENTING FOR TERMITES (STATE LICENSE REQUIRED) (SEE 7625 FOR TERMITE CONTROL) 25.00 7440 PHOTO OR FILM DEVELOPING/NOT OTHERWISE LICENSED 50.00 7445 PATROL AGENCY 50.00 7450 PHOTOGRAPER/CAMERA SHOP 30.00 7455 PIANO/ORGAN TUNER 40.00 7460 POLYGRAPH TESTER 50.00 7465 PRINTING AND PUBLISHING OTHER THAN NEWSPAPER 50.00 7470 PROCESS SERVER, PRIVATE 50.00 7475 RECORDING STUDIO 100.00 REAL ESTATE APPRAISER, SEE 7070 REAL ESTATE AGENCY/BROKER, BRANCH OFFICE, SEE 1080 REAL/ESTATE BROKER, SEE 1105 7495 REAL ESTATE LISTING BUREAU 50.00 7500 REAL ESTATE SALESPERSON/AGENT 25.00 7505 REPAIR SHOP NOT OTHERWISE LISTED 75.00 7510 RECYCLING—BUYING, SELLING PRODUCTS FOR RECYCLING (SEE FACTORIES FOR ACTUAL RECYCLING) 25.00 7515 REPOSSESSOR—(BACKGROUND CHECK AND STATE LICENSE REQUIRED) (REPOSSESSION AGENCY), SEE 1085 50.00 7520 RUG SERVICE, SEE 6355 AND 6356 7525 SEAMSTRESS, INCLUDING REPAIRS 30.00 7530 SECRETARIAL SERVICES—GENERAL 50.00 7535 SECURITY SYSTEMS—INSTALLATION, MONITOR AND SERVICE (BACKGROUND CHECK REQUIRED FOR OWNERS AND INSTALLERS) 100.00 SECURITY AGENCY—INCLUDES PATROL, SEE 1090 7550 SEPTIC AND SEWER SALES, CLEANING AND REPAIRS 50.00 7555 SHOE REPAIR SHOP 25.00 7560 SHOESHINE STAND 25.00 7565 SIGHTSEEING TOURS, EACH VEHICLE 40.00 7570 SIGN PAINTER AND INSTALLATION 50.00 7576 SMALL ENGINE REPAIR (MERCHANT'S LICENSE FOR RETAIL) 50.00 7580 SODDING SERVICE—STORAGE—WAREHOUSE OR LOT, ALSO SEE 8710 75.00 7590 SUNTAN PARLOR/STUDIO—ONE BED (NEEDS COUNTY CERTIFICATE) 50.00 EACH ADDITIONAL BED (SEE 7102 FOR BED IN BEAUTY PARLOR) 15.00 7595 TAILOR 50.00 TATTOO PARLOR, SEE 6040 AND 6041 7600 TAXI, EACH VEHICLE AND EACH DRIVER MUST HAVE PERMIT (MUST GO BEFORE COMMISSION) (SEE ORDINANCE) (HANDLED SEPARATELY FROM OCCUPATIONAL LICENSE) 50.00 7610 TAXIDERMIST 30.00 TELEPHONE ANSWERING SERVICE, SEE 7035 7620 TELEVISION AND RADIO REPAIRS 25.00 7625 TERMITE CONTROL INCLUDING TENTING 50.00 TITLE LOAN COMPANIES, SEE PAWNBROKERS 7630 TREE SERVICE 50.00 7635 UPHOLSTERY/CARPET CLEANER 50.00 7640 UPHOLSTERY SHOP—INCLUDING MATTRESS AND OTHER FURNITURE 50.00 7645 WATCHMAN, GUARD, PATROLS, SECURITY AGENT (BACKGROUND CHECK REQUIRED) 50.00 7650 WEIGHT CONTROL SERVICE 50.00 7655 WINDOW TINTING 50.00 7660 WOOD DELIVERY 25.00 7665 YARD CLEANING 25.00 7000 UNCLASSIFIED, UNABLE TO BE CLASSIFIED 75.00 8000 VENDING MACHINES—COIN-OPERATED MACHINES 8005 COIN/BILL EXCHANGE MACHINE (PER MACHINE) 4.50 8010 COIN-OPERATED AMUSEMENT MACHINE (PER MACHINE) (NOT POOL TABLES) 15.00 8000 COIN-OPERATED MACHINES NOT OTHERWISE LISTED (PER MACHINE) 15.00 8200 UTILITIES 8215 CABLE OR SATELLITE TELEVISION 150.00 8220 GAS 150.00 8225 RADIO STATION 100.00 8235 TELEPHONE 150.00 8240 TELEVISION STATION 200.00 (b)
The amount of any business tax and penalty imposed by the provisions of this article are hereby declared to be a debt due the city, and any person carrying on any business requiring a business tax receipt without first having procured said receipt from the city shall be liable to the city for the amount of such business tax receipt recoverable in any court of competent jurisdiction.
(Ord. No. 2007-0501, § 2, 2-20-2007)