Chapter 9 LOCAL BUSINESS TAX
Sec. 9‑1. Persons required to obtain business tax receipt.
No person shall maintain a permanent business location or branch office within the town for the privilege of engaging in or managing any business, profession or occupation within the town without first obtaining a business tax receipt from the finance director of the town. Said receipt shall be issued to every person upon payment of the amounts hereinafter provided for by the finance director, who shall issue all such receipts. (Ord. No. 143, 1, 9‑19‑72; Ord. No. 06-14, 2, 10-17-06)
State law reference–Similar provisions, F.S. 205.042.
Sec. 9‑2. When business tax receipts sold and due; partial‑year receipts; definitions; classification.
(a) The definitions set forth in Section 205.022, Florida Statutes, are hereby incorporated into this section and shall apply throughout this article. In addition, the term “tax year” means the period beginning October 1st of any calendar year and ending on the next succeeding September 30th.
(b) All business tax receipts required by this article shall be sold by the finance director beginning on August 1st of each year, are due and payable on or before September 30th of each year, and shall expire on September 30th of the succeeding year. If September 30th falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30th. No business tax receipt shall be issued for more than one year, and any receipt issued after October 1st of any tax year shall expire on September 30th of the tax year. Any receipt applied for after October 1st, but prior to April 1st, of any tax year shall be issued upon payment of the full rate for a one year receipt. Any receipt issued after April 1st of any tax year shall be issued at a rate equal to one‑half (l/2) the amount of the annual business tax hereinafter prescribed.
(c) Wherever a specific classification of a business is established herein, the specific classification shall govern over any general classification which would in the absence of the specific classification appear to apply.
(Ord. No. 143, 3, 9-19-72; Ord. No. 93-6, 1, 9-21-93; Ord. No. 02-06, 1, 3-19-02; Ord. 06-14, 3, 10-17-06)
State law reference–Similar provisions, F.S. 205.053(1).
*Cross references–Licensing of dogs and cats, 4‑36 et seq.; alarm systems, 6‑168 et seq.
Sec. 9‑3. Transfer on sale of business.
All business tax receipts may be transferable to a new owner when there is a bona fide sale or transfer of the business, profession or occupation. Said transfer shall be made on payment of a transfer fee of 10 percent of the annual business tax, but in no event not less than $3 nor more than $25. (Ord. No. 143, 4, 9‑19‑72; Ord. No. 85‑6, 1, 4‑16‑85; Ord. No. 93-6, 2, 9-21-93; Ord. 06-14, 4, 10-17-06)
State law reference–Similar provisions, F.S. 205.043(2).
Sec. 9‑4. Transfer of location.
Upon written request and presentation of the original business tax receipt, any receipt may be transferred from one location to another location in the town upon payment of a transfer fee of up to ten percent of the annual business tax, but not less than $3 nor more than $25. (Ord. No. 143, 5, 9‑19‑72; Ord. No. 93-6, 3, 9-21-93; Ord. 06-14, 5, 10-17-06)
State law reference--Similar provisions, F.S. 205.043(3).
Sec. 9‑5. Suspension, revocation authorized.
The town council may suspend or revoke any business tax receipt issued to any person for cause as determined by the council. (Ord. No. 143, 6, 9‑19‑72; Ord. 06-14, 6, 10-17-06)
Sec. 9‑6. Delinquency penalty.
All existing receipts not renewed by October first of each year shall be considered delinquent and are subject to a delinquency penalty of ten percent (10%) for the month of October plus an additional five percent (5%) penalty for each month of delinquency thereafter until paid, provided that the total delinquency penalty shall not exceed twenty‑five percent (25%) of the business tax fee. (Ord. No. 143, 8, 9‑19‑72; Ord. 06-14, 7, 10-17-06)
State law reference--Similar provisions, F.S. 205.053(1).
Sec. 9‑7. Penalty for doing business without business tax receipt.
(a) Any person engaging in or managing any business, occupation or profession without first obtaining a business tax receipt as required by this article shall be subject to a penalty of twenty-five percent (25%) of the business tax fee determined to be due, in addition to any other penalties prescribed herein
(b) Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required business tax within 150 days after the initial notice of tax due, and who does not obtain the required business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorneys’ fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250.
(c) Each day of selling merchandise or engaging in a business, occupation, or profession without complying with this chapter shall constitute a separate and distinct violation of such chapter.
(d) The advertisement of any business, profession, or occupation, by sign, newspaper, magazine, or otherwise, shall raise a rebuttable presumption of the engaging in and carrying on in the town of the business, occupation, or profession so advertised.
(Ord. No. 143, 9, 9‑19‑72; Ord. 93-6, 4, 9-21-93; Ord. 06-14, 8, 10-17-06)
State law reference–Similar provisions, F.S. 206.053(2).
Sec. 9‑8. Business tax not to permit business prohibited by zoning.
In no way shall the mere fact that a business tax is imposed hereby in anyway enable an occupation not otherwise authorized by the zoning ordinance to be performed in the town. (Ord. No. 257, 3, 5‑21‑79; Ord. No. 06-14, 9, 10-17-06)
Cross reference–Zoning generally, Ch. 17.
Sec. 9‑9. Repealed.
Editor’s note – Ord. No. 93-6, adopted September 21, 1993, repealed Sec. 9-9 which related to applicants for occupational licenses for building or construction to post a $2,000 bond.
Sec. 9‑10. Repealed.
Editor’s note – Ord. No. 06-14, adopted October 17, 2006 repealed Sec. 9-10 which relates to requirements for a building contractor’s license
Sec. 9‑11. Schedule of business taxes.*
The following enumerated business taxes shall be paid for the following named classifications of businesses, occupations and professions. Said rates or amounts are annual unless otherwise specified.
(1) APARTMENTS and/or other rental units, furnished or unfurnished,
BED AND BREAKFAST, HOTELS and MOTELS. Any concession shall
constitute a separate business.
(A) Apartment with 5 or fewer units ……………………………………………….. 60.00
(B) Apartment with more than five units …………………………………………… 100.00
(2) ARTISTS…………………………………………………………………………………….. 30.00
(3) ATM’s (Automatic Teller Machines)
(not located on the premises of a bank, credit union, savings and loan
association, or similar financial institution) ……………………………………………….. 35.00
(4) AUCTIONEERS
(A) Resident, per year……………………………………………………………………. 30.00
(B) Itinerant, per day…………………………………………………………………….. 30.00
(5) BAIL BONDSMEN………………………………………………………………………… 100.00
(6) BANKS, SAVINGS AND LOAN INSTITUTIONS, TRUST COMPANIES
OR SIMILAR FINANCIAL ESTABLISHMENTS ……………………………… 200.00
(7) BARBERS or BEAUTY SALON
(A) Shop (includes the first hairstylist)………………………………………………. 50.00
(B) Each hairstylist……………………………………………………………………….. 20.00
(8) CONTRACTORS* ……………………………………………………………………….. 75.00
(9) DRUG STORES …………………………………………………………………………… 200.00
(10) GROCERY STORES ……………………………………………………………………. 200.00
(11) HOME OCCUPATIONS…………………………………………………………………. 25.00
(12) INSURANCE
(A) Agency ………………………………………………………………………………….. 60.00
(B) Each individual agent …………………………………………………………………. 30.00
(C) Company …………………………………………………………………………………. 60.00
_______________
*Cross reference – Building and construction regulations generally, Ch. 6.
(13) LIQUOR DEALER (includes cocktail lounges and package stores)……………………………. 50.00
(14) MERCHANTS, including but not limited to: Abstract or Title Companies; Air conditioning equipment sales; Aquariums and supplies; Arms dealers; Arts and crafts; Bakeries; Book agents or salesmen; Bottled water; Bridal services; Candy shops; Carpeting; China and crystal; Cigar, cigarette, and tobacco at retail, whether in connection with any other business or not; Convenience store; Dry cleaning establishments; Dry goods store; Electric appliances; Electronic sales and service; Fabric shops; Florists; Furniture stores; Gas dealers or distributors; Gasoline filling stations without regard to the number of pumps; Gasoline, kerosene distillate, furnace oil or fuel oil dealers or distributors; Gift shops; Glassware; Greeting cards; Gunsmiths, repairing guns and sporting goods; Hardware stores; Hearing aids and service; Heating equipment; Hobby shops; Hosiery and lingerie; Housewares; Jewelry stores; Laundromat; Maternity wear; Miscellaneous dealers, repairers and repair shops; Motion picture theater; Music store; Newspaper and magazine distributor; Office supplies; Paints; Photo finishing and supplies; Plastics; Salesmen including distributors (meaning any salesman or agent who warehouses a product within the town limits and does business by distributing such stocks after sale by him), salesman or agent who sells merchandise who maintains a business office other than his home, order offices, representing mail order houses or any person engaged in the business of collecting accounts; Seafood and produce market; Sportswear and sporting goods; Stereo centers; Swimming pool equipment; Tackle, fishing and marina supply stores; Television sales and service;
Ten cent stores; Water softener sales or services …………………………………………………………. 50.00
(15)PROFESSIONAL SERVICES, including but not limited to: Accountants; Advertising; Architects; Attorneys; Auditors; Business Office; Designers; Bonds and stocks brokers or salesmen; Chiropractors; Claim and collecting agencies: Credit association (firms or corporations, or agents thereof, supplying information or collecting accounts for members); Decorators; Dentists; Employment agencies; Engineers; Massage and therapist; Optician; Optometrists; Osteopaths; Photographer; Physicians; Piano tuner; Publisher; Stenographer; Surveyor; Tailor;
Travel agencies ………………………………………………………………………………………………………..50.00
(16) REAL ESTATE AGENTS AND BROKERS
(A) Brokerage (includes the first broker) ………………………………………………………………… 50.00
(B) Each agent …………………………………………………………………………………………………. . 30.00
(17) RESTAURANTS including but not limited to sit‑down
restaurants and delicatessens …………………………………………………………………………………. 60.00
(18) RESTAURANTS serving alcohol …………………………………………………………………… …… 60.00
(19) RESTAURANTS with drive‑through window ……………………………………………………….. 60.00
(20) TAXI and LIMOUSINES
(A) First car ……………………………………………………………………………………………………….. 75.00
(B) Each additional car ………………………………………………………………………………………. 10.00
(21) TELEPHONE COMPANIES …………………………………………………………………………. 150.00
(22) VENDING MACHINES (each machine)……………………………………………………………. 30.00
(Ord. No. 80-282, 1, 8-19-80; Ord. No. 89-27, 1, 9-19-89; Ord. No. 95-12, 1, 9-19-95; Ord. No. 01-09, 1, 5-21-01; Ord. No. 06-14, 11, 10-17-06)
Sec. 9‑12. Schedule of business taxes.
All persons engaging in any business, occupation, profession, or avocation of such nature that no business tax receipt can be properly required for it pursuant to section 9‑11 above shall pay a business tax of fifty dollars ($50.00); provided. that business taxes shall only be levied on businesses, occupations, professions, or avocations meeting one of the three categories set forth in section 205.042. Florida Statutes.
(Ord. No. 80-282, 1, 8-19-80; Ord. No. 95-12, 2, 9-19-95; Ord. 06-14, 12, 10-17-06)
Sec. 9‑13. Interpretation and administration of business tax provisions.
(a) The finance director shall be charged with the administration of this chapter. All questions of interpretation relating to this chapter, the tax amount due, or occupational categories to which occupations should be assigned for assessment purposes shall be first presented to the finance director. Any interpretation shall be subject to rendition in a written, dated form. Thereafter, the town council shall decide appeals from the finance director’s interpretation where it is alleged that there is error in any order, requirement, decision. or determination made by the finance director in interpretation.
(b) Appeals to the town council may be taken by any person determined to be liable for payment of a business tax and subject to a decision of the finance director that said person believes to be adverse to said person’s interests.
(c) Appeals to the town council shall be made within a reasonable time not to exceed thirty (30) days following the date of rendition of the interpretation or other determination as set forth in this section. An appeal may be initiated by filing with the finance director and with the town clerk, a notice of appeal specifying the ground thereof and the decision appealed from. The finance director shall promptly transmit to the town council all papers constituting the record upon which the action appealed from was taken. The town clerk shall fix a time for a hearing of the appeal within sixty (60) days and give notice thereof to the parties in interest. At the hearing, any party may appear in person or by agent or attorney.
Ord. No. 95-12, 3, 9-19-95; Ord. No. 06-14, 13, 10-17-06)
