§ 21-32. Local business tax receipt schedule.

Local business taxes for the privilege of engaging in or managing any business, profession or occupation within the city hereby are levied, pursuant to state law, in accordance with the following classifications and rates applicable thereto.

Professional Establishments

0—1,500 square feet ..... $ 75.00

1,501—3,000 square feet ..... 115.00

3,001—6,000 square feet ..... 150.00

6,001—12,000 square feet ..... 225.00

12,001 square feet and over ..... 375.00

Accountancy firm/corporation

Architect firm/corporation

Attorney firm/corporation

Barber shop

Beauty shop

Brokerage firm/corporation: mortgage, stocks, bonds

Building contractors

Chiropractic office

Cosmetology salon

Cosmetology school

Day care, adult

Day care, children

Dental clinic

Educational establishment (parochial, trade, technical)

Electrical contractor

Engineer firm/corporation

Funeral home

General contractor

Insurance agency

Land surveyor business

Landscape architect firm/corporation

Loan company

Massage establishment

Mechanical contractor

Medical office

Medical marijuana treatment centers

Optometry office

Pest control company

Pharmacy

Plumbing/septic tank contractor

Pool/hot tub/spa contractor

Real estate appraiser

Real estate agency

Residential contractor

Roofing contractor

Veterinary establishment

Retail Establishment

0—1,500 square feet ..... $ 75.00

1,501—3,000 square feet ..... 115.00

3,001—6,000 square feet ..... 150.00

6,001—12,000 square feet ..... 225.00

12,001 square feet and over ..... 375.00

Antiques

Appliance sales

Art gallery/dealer

Arts and crafts

Auto dealer, new and used

Auto parts/supply

Bakery

Beauty supply

Bicycles

Boats, new and used

Book stores

Building supplies

Butcher/meat market

Cabinet/carpentry shop

Clothing

Computer hardware/software

Convenience store

Gifts/greeting cards

Delicatessen

Department/variety store

Electronic equipment/radio/television

Fabric shop

Fish/seafood market

Fishing tackle

Fish/tropical/aquarium

Floor coverings, carpet, tile, etc.

Florist

Furniture sales, new and used

Health food store

Ice cream shop

Jewelers

Liquor store (not for on premises consumption)

Lumber yard

Mail order/catalog sales

Marine equipment/supplies

Miscellaneous sales, other than listed

Motion picture theater

Music shop

Office equipment/supplies

Pet shop, sales/supplies

Produce, fresh

Shoe stores

Sporting goods

Toy stores

Wall coverings

Video sales

Service Establishments

0—1,500 square feet ..... $ 75.00

1,501—3,000 square feet ..... 115.00

3,001—6,000 square feet ..... 150.00

6,001—12,000 square feet ..... 225.00

12,001 square feet and over ..... 375.00

Advertising agency/company/firm: Engages in the creation, production or sale of media intended to promote or advertise.

Alterations, sewing

Animal grooming/kennel

Apartment complex

Appliance repair

Arcade

Auto:

Wash

Customizing

Emission control facility

Oil change

Paint/body shop

Rental/U-drive

Road side service/towing

Service/repair

Stereo/accessories installation

Tire dealer

Service station

Banks/savings

Bar/lounge/tavern

Boat repair

Bowling alley

Bookkeeping

Carpentry

Carpet cleaners

Catering

Cleaning service

Consultant

Computer programmer

Court reporter

Data processing

Decorator/interior design

Drywall installation

Furniture repair/upholstery

Glass tinting/repair/coating

Health club/fitness center

Hotel/motel

Instructional establishments:

Dance

Gymnastics

Karate

Music

Lawn maintenance

Lawn mower repair

Laundry/dry cleaning

Locksmith

Masonry/ceramic tile

Miniature golf

Moving/storage facility

Parking lot

Radio/television broadcasting studio

Rental:

Boats

Canoes

Bateaus

Catamaran

Kayaks

Jet skis

Other, any recreational vehicle

Rubber boats

Restaurants

Secretarial service

Shoe repair

Sign painter/builders/electrical/neon

Skating rink

Tailor/dressmaker

Tax preparation

Taxi cab

Telegraph service

Telemarketing

Telephone answering service

Travel agency

Tree service

Wholesale sales

Food trucks ..... $ 65.00

Home business receipt ..... 65.00

Insurance company ..... 140.00

Vending machines ..... 5.00

Home-based day care (pursuant to Florida Statute this fee is exempt from any increase) ..... 50.00

(Ord. No. 2006-15, § I, 8-7-06; Ord. No. 2014-18 , § 2, 10-6-14; Ord. No. 2017-32 , § 1, 1-8-18)