§ 20-1. Occupational license tax.
(a)
The county hereby levies an occupational license tax and authorizes the issuance of occupational licenses as authorized by F.S. ch. 205.
(b)
The classifications and rates applicable to the occupational license tax are as follows:
Rate Schedule
(1)
Agricultural, management of wholesale farmers' produce markets (optional) ..... $ 300.00
(2)
Agricultural products, packaging, processing ..... 15.00
Plus, for each five persons employed ..... 1.88
Not to exceed $150.00.
(3)
Advertising space renters, per vehicle ..... 1.88
(4)
Amusement devices, each ..... 15.00
(5)
Apartment hotel, hotels, motels, as defined in F.S. ch. 509; apartments and trailer lots; per room/lot ..... 1.50
Maximum fee ..... 15.00
(6)
Cemeteries ..... 150.00
(7)
Circuses, fairs, traveling shows, per day ..... 250.00
Sideshows, rides, per day ..... 30.00
(8)
Traveling medicine shows ..... 75.00
(9)
Cafes and restaurants:
a.
1—30 seats ..... 18.75
b.
31—74 seats ..... 37.50
c.
75—149 seats ..... 56.25
d.
150 or more seats ..... 75.00
(10)
Snackcounters, no seats ..... 30.00
Drive-in restaurants ..... 60.00
(11)
Contracting, maximum number persons employed during license year:
a.
1—10 ..... 11.25
b.
11—20 ..... 22.50
c.
21—30 ..... 33.75
d.
31—40 ..... 45.00
e.
41—50 ..... 56.25
f.
51—100 ..... 187.50
g.
101—150 ..... 281.25
h.
151—200 ..... 375.00
i.
201 or more ..... 468.75
(12)
Dance halls, variety exhibits ..... 225.00
One night only ..... 150.00
(13)
Electric power plant, gas plant, community television antenna service ..... 281.00
(14)
Emigrant or labor agents ..... 1,875.00
(15)
Fortunetellers, clairvoyants ..... 225.00
(16)
Insurance adjusters ..... 15.00
(17)
Junk dealers ..... 100.00
(18)
Scrap metal processor ..... 150.00
(19)
Junk dealer, traveling ..... 30.00
(20)
Liquefied petroleum, manufacture of appliances and equipment for use of ..... 125.00
a.
Installation of equipment to be used with ..... 50.00
b.
Dealer in and in appliances and equipment for use of and installation of equipment and appliances ..... 125.00
(21)
Manufacturing, processing, quarrying and mining; number of employees:
a.
1—10 ..... 18.75
b.
11—20 ..... 37.50
c.
21—30 ..... 56.25
d.
31—40 ..... 75.00
e.
41—50 ..... 112.50
f.
51 or more ..... 187.50
(22)
Miscellaneous businesses, not otherwise specifically provided for by this section, excluding growing of horticulture or agricultural products ..... 225.00
(23)
Moving picture shows, theaters, drive-in theaters in cities with populations of:
a.
More than 20,000 ..... 450.00
b.
15,001—20,000 ..... 337.00
c.
10,001—15,000 ..... 225.00
d.
5,001—10,000 ..... 150.00
e.
5,000 or less ..... 30.00
Unincorporated areas shall be based on population of the nearest municipality.
(24)
Pawnbroker ..... 225.00
(25)
Professions, business requiring qualification standard ..... 30.00
(26)
Public service for compensation, number of employees:
a.
1—5 ..... 13.75
b.
6—10 ..... 33.75
c.
11—15 ..... 50.00
d.
16—20 ..... 70.00
e.
21 or more ..... 93.75
(27)
Retail store ..... 30.00
(28)
Schools, colleges for profit ..... 30.00
(29)
Telegraph system, per mile ..... 0.81
(30)
Telephone system:
a.
First 1,000 phones, each ..... 0.19
b.
1001—2000 phones, each ..... 0.15
c.
2001 or more phones, each ..... 0.11
(31)
Trading or selling intangible personal property ..... 75.00
(32)
Trading and selling tangible personal property ..... 30.00
(33)
Bulk petroleum wholesale dealers ..... 75.00
(34)
Toll bridges, private ..... 468.75
(35)
Vending machines:
a.
Merchandise dispensing ..... 15.00
b.
Merchandise dispensing located at business licensed under subsection (32), per machine ..... 3.75
c.
Merchandise machine operator ..... 150.00
Plus, for 35 or more machines, per machine ..... 0.94
d.
Service dispensing, per machine ..... 9.38
e.
Service machine operator ..... 281.25
Plus, for 35 or more machines, per machine ..... 2.25
f.
Laundry equipment, per piece of equipment ..... 0.94
g.
Coin-operated radio, television and similar devices in hotels, motels, etc. ..... 21.00
Plus, each device ..... 0.38
h.
Penny machines, each ..... 0.94
(36)
Water companies and sewage disposal companies, private ..... 562.50
(c)
Any person who engages or manages any business, occupation or profession without first obtaining an occupational license shall be guilty of an offense.
(Ord. No. 88-22, §§ 1—3, 8-11-88; Ord. No. 89-03, § 1, 3-9-89)
State law reference
Levy of occupational licenses by county, F.S. §§ 205.032, 205.033.