§ 16-20. License tax schedule; home occupation license.
The amount of the occupational license tax hereby levied for the privilege of engaging in or managing any business, profession or occupation within the city is set forth in the following schedule. Whenever any business, profession or occupation falls into more than one of the classifications contained in this schedule, the person engaging therein shall be required to pay the tax required for each such classification.
License fees for home occupations shall be the same as for occupations, professions or businesses listed in their appropriate classifications in the fee schedule contained in section 15 of the city zoning code.
FEE SCHEDULE:
(1)
Abstract or title company ..... $50.00
(2)
Accountant/CPA (see (68))
(3)
Advertising
(a)
Agency ..... 200.00
(b)
Directory service ..... 100.00
(c)
Promotions (shopping malls, etc.) ..... 100.00
(d)
Public relations agency ..... 100.00
(4)
Agent or Agency
(a)
Book or magazine ..... 50.00
(b)
Collection ..... 50.00
(c)
Credit bureau ..... 100.00
(d)
Employment ..... 50.00
(e)
Insurance/adjuster ..... 50.00
(f)
Private investigator/security ..... 50.00
(g)
Real estate broker ..... 50.00
(h)
Real estate agent (each) ..... 25.00
(i)
Investments ..... 50.00
(j)
Management agency ..... 50.00
(k)
Travel agency ..... 50.00
(5)
Alterations/tailoring ..... 50.00
(6)
Amusement arcade/machines
(a)
Arcade (collection of video, skill, music or similar machines):
1.
1 to 24 machines ..... 150.00
2.
25 or more ..... 250.00
(b)
Jukebox, video, pinball, electronic or similar; each ..... 20.00
(7)
Animal grooming/care center ..... 50.00
(8)
Animal hospital ..... 100.00
(9)
Answering service (telephone) ..... 50.00
(10)
Appraiser ..... 100.00
(11)
Architect (see (68))
(12)
Attorney (see (68))
(13)
Auctions
(a)
Auction sales (regularly conducted from an established place of business ..... 187.00
(b)
Auction sales (other than above), per day ..... 50.00
(14)
Automotive
(a)
Automotive leasing or rental ..... 100.00
(b)
Automotive paint and body shop ..... 50.00
(c)
Automotive repair or service shop ..... 50.00
(d)
Car wash ..... 50.00
(e)
Dealer or agent, mobile homes or RV's ..... 200.00
(f)
Dealer or agent, new and used cars, trailers, motorcycles, trucks ..... 200.00
(g)
Service or filling station ..... 100.00
(h)
Taxicabs; each vehicle ..... 50.00
(i)
U-Hauls, trailers rental agency ..... 50.00
(j)
Automotive parts, sales and service ..... 50.00
(15)
Bakery goods (retail or wholesale) ..... 50.00
(16)
Bar, lounge, tavern (requires merchant license on inventory, (see (53))
(17)
Barbershop (requires state license)
First two (2) chairs\60.00
Each additional chair\20.00
(18)
Beauty shop (requires state license)
First two (2) chairs\60.00
Each additional chair\20.00
(19)
Billiards/pool ..... 100.00
(20)
Booking agent ..... 50.00
(21)
Bookkeeping/accounting service (if not licensed CPA) ..... 50.00
(22)
Bowling alley ..... 100.00
(23)
Catering service ..... 50.00
(24)
Chiropractor (see (68))
(25)
Christmas tree stand (season only) ..... 40.00
(26)
Circus, carnivals, etc. (per event/per day) ..... 200.00
(27)
Coin laundry ..... 50.00
(28)
Contracting service
(a)
Building contractor (requires state certification) ..... 100.00
(b)
Engineering contractor (includes structural reinforced-iron and bridge (steel) bulkhead) ..... 100.00
(c)
General contractor (requires state certification) ..... 100.00
(d)
Residential contractor (requires state certification) ..... 100.00
(e)
Aluminum material installers ..... 60.00
(f)
Electrical (see section 5-128 of this Code for license requirements) ..... 100.00
(g)
Elevator installation (requires state certification) ..... 100.00
(h)
Equipment installer ..... 60.00
(i)
Fencing ..... 60.00
(j)
Fire sprinkler equipment (requires state certification) ..... 100.00
(k)
Floor and floor coverings ..... 60.00
(l)
Glass and glazing ..... 60.00
(m)
Heating and air conditioning (requires state certification ..... 100.00
(n)
Home maintenance (includes lawn care, window washing, cleaning, chimney sweeping) ..... 60.00
(o)
House moving and wrecking ..... 60.00
(p)
Lathing, plastering, drywall ..... 60.00
(q)
Masonry and concrete ..... 60.00
(r)
Painting, waterproofing, wallpapering, etc. ..... 60.00
(s)
Pest control (requires state certification from HRS) ..... 60.00
(t)
Plumbing contractor (see section 5-144 of this Code) ..... 100.00
(u)
Roofing, siding and sheet metal (requires state certification) ..... 100.00
(v)
Septic tank installation and maintenance (requires state and county registration) ..... 100.00
(w)
Service station equipment installation (requires state certification) ..... 100.00
(x)
Solar heating equipment ..... 60.00
(y)
Swimming pool contractors ..... 100.00
(z)
Certificate of registration ..... 10.00
(aa)
Hauling, fill dirt ..... 60.00
(bb)
Landscaping contractor ..... 60.00
(cc)
Framing and trimming contractor ..... 60.00
(29)
Court reporting ..... 50.00
(30)
Counselors (see (68))
(31)
Dance/art studio ..... 50.00
(32)
Dating/escort service ..... 50.00
(33)
Decorating/designers—Interior ..... 50.00
(34)
Dentist (see (68))
(35)
Distribution and delivery
(a)
Distributor—Beverages ..... 50.00
(b)
Distributor—Dairy products ..... 50.00
(c)
Distributor—Food products ..... 50.00
(d)
Distributor—Natural or manufactured gas ..... 150.00
(e)
Distributor—Petroleum products ..... 50.00
(f)
Distributor—Heat recovery units ..... 50.00
(g)
Delivery service (Delivery of merchandise of any kind or nature by vehicle operated by any person not having an occupational license issued under this ordinance) ..... 50.00
(36)
Engineer (see (68))
(37)
Entertainment (includes musicals, concerts, sports shows or other shows where not conducted on a year-to-year basis and where the gross proceeds are not devoted solely to bona fide charitable causes,) per day ..... 50.00
Annual fee of unlimited performances\250.00
(38)
Financial agencies
(a)
Bail bondsmen ..... 150.00
(b)
Banks ..... 150.00
(c)
Savings and loan associations ..... 150.00
(d)
Credit unions ..... 150.00
(e)
Loan company ..... 150.00
(f)
Pawn shop ..... 150.00
(g)
Investment counselors ..... 150.00
(h)
Mortgage broker ..... 100.00
(39)
Gun dealer/repairs (Federal firearms license required) ..... 150.00
(40)
Health and education agencies
(a)
Ambulance service—Private company ..... 100.00
(b)
Funeral service (Includes undertaking, embalming, ambulance service, etc.) ..... 100.00
(c)
Laboratory (Performing service for medical agency) ..... 100.00
(d)
Nursery school (Includes kindergarten and day care) ..... 50.00
(e)
Nursing home (Includes all care levels) ..... 50.00
(f)
Sanitarium (Includes private hospitals) ..... 100.00
(g)
Vocational skills training ..... 50.00
(h)
Health spa (Includes massage parlor) ..... 50.00
(i)
School, studio and instruction (Art, arts and crafts, auto driving, barber, beautician, bridge, business, dancing, dramatics, golf, model or charm, music, sewing, skiing, tennis, trade, etc.) ..... 100.00
(j)
School, private educational ..... 100.00
(41)
Income tax consultant
(42)
Insurance companies (Each insurance company writing life, fire, accident, health, public liability, indemnity, motor vehicle, industrial, or other type or form of insurance within the corporate limits and either represented by local traveling, or itinerant agent or representative) ..... 100.00
(43)
Janitorial service ..... 50.00
(44)
Laboratory (Scientific and industrial) ..... 100.00
(45)
Land development agency ..... 100.00
(46)
Laundry
(a)
Coin-operated laundry ..... 50.00
(b)
Laundry/dry cleaning ..... 50.00
(47)
Limited home occupations
(a)
Carpet installer ..... 50.00
(b)
Chemical sales ..... 50.00
(c)
Delivery service ..... 50.00
(d)
Distribution of goods ..... 50.00
(e)
Janitorial service ..... 50.00
(f)
Home repairs ..... 50.00
(g)
Lawn and garden ..... 50.00
(h)
Lettering and pinstriping ..... 50.00
(i)
Real estate agent ..... 50.00
(j)
Small appliance repairs ..... 50.00
(k)
Solar heating and air conditioning ..... 50.00
(l)
Marine repair/service ..... 50.00
(m)
Pest control (requires state license) ..... 50.00
(n)
Cable installation ..... 50.00
(o)
Travel agent ..... 50.00
(p)
Alterations ..... 50.00
(q)
Service agency ..... 50.00
(r)
Vehicle storage ..... 50.00
(s)
Mortgage broker ..... 50.00
(t)
Mobile auto/tire repair ..... 50.00
(u)
Plant leasing ..... 50.00
(v)
Mobile welding ..... 50.00
(w)
Well drilling ..... 50.00
(x)
Mobile locksmith ..... 50.00
(y)
Private investigator ..... 50.00
(48)
Locksmith ..... 50.00
(49)
Lodging and related facilities
(a)
Apartments, each unit ..... 8.00
(b)
Hotels, motels, rooming houses, etc.
1 to 10 rooms\50.00
Each additional room\2.00
(c)
Mobile home parks
1 to 25 spaces\150.00
Each additional space\5.00
If owner/manager lives on property, 1 unit, 1 space or 3 rooms are exempt for living quarters.
(50)
Mail order establishment ..... 50.00
(51)
Manufacturing ..... 200.00
Factory or other unit (unclassified and not specifically covered in this section, whose principal business is the fabrication or manufacturing from raw materials or assembly from parts of any products for distribution and sale at wholesale or retail)
(52)
Medical doctor (see (68))
(53)
Merchants, wholesale and retail
Wholesale and retail dealers in goods, wares and merchandise:
(a)
First $10,000 inventory value ..... 50.00
(b)
$10,001 to $25,000 inventory ..... 100.00
(c)
$25,001 to $50,000 inventory ..... 150.00
(d)
Over $50,000 inventory ..... 200.00
(54)
Messenger or package dealer service ..... 50.00
(55)
Miscellaneous categories (see section 16-19 of this Code)
(56)
Moving and transfer company ..... 100.00
(57)
Museum ..... 100.00
(58)
Newspaper or periodical (publish or print) ..... 100.00
(59)
Night club (Includes cabarets, lounges, dancing, entertainment) ..... 150.00
(60)
Optician (see (68))
(61)
Optometrist (see (68))
(62)
Pet shop ..... 60.00
(63)
Pharmacist (see (68))
(64)
Photographer ..... 50.00
(65)
Photostat/blueprints/graphics ..... 50.00
(66)
Physical therapy ..... 50.00
(67)
Polygraphist ..... 100.00
(68)
Professional
(a)
Doctors, MD, DDS, etc. ..... 100.00
(b)
Chiropractors, DO, etc. ..... 100.00
(c)
CPA's, accountant, etc. ..... 100.00
(d)
Counselors, etc. ..... 100.00
(e)
Therapists, occupational, physical, etc. ..... 100.00
(f)
Attorneys ..... 100.00
(g)
Engineers ..... 100.00
(h)
Architects ..... 100.00
(i)
Opticians ..... 100.00
(j)
Others ..... 100.00
(69)
Professional trade association ..... 50.00
(70)
Psychiatrist (see (68))
(71)
Radio/TV stations ..... 100.00
(72)
Re-upholstery/repair and refinishing ..... 50.00
(73)
Rental store ..... 50.00
(74)
Repair store ..... 50.00
(75)
Restaurants (includes cafes, cafeterias, dining rooms, buffets)
(a)
1 to 50 seats ..... 50.00
(b)
51 to 150 seats ..... 100.00
(c)
Over 150 seats ..... 150.00
(d)
Drive-ins (no seating capacity) ..... 50.00
(e)
Sandwich bars, refreshment stand, etc. ..... 50.00
(76)
RV storage ..... 50.00
(77)
Sales
(a)
Sample salesman ..... 50.00
(b)
Sales representative/office ..... 50.00
(78)
Service agency ..... 50.00
(79)
Signs
(a)
Manufacturer ..... 200.00
(b)
Painter ..... 50.00
(c)
Shop ..... 100.00
(80)
Skating rink ..... 100.00
(81)
Standard home occupations
(a)
Beauty parlor ..... 50.00
(b)
Retail sales ..... 50.00
(c)
Tile setter ..... 50.00
(82)
Surveyor ..... 100.00
(83)
Taxidermist ..... 50.00
(84)
Theatre ..... 187.00
(85)
Trade show or exposition ..... 100.00
(86)
Utilities
(a)
Cable TV company ..... 150.00
(b)
Major utility installation ..... 150.00
(c)
Utilities, administrative/support office (each) ..... 50.00
(d)
Refuse collection ..... 50.00
(87)
Vending
(a)
Machines, candy, beverages, etc. (each) ..... 10.00
(b)
Vending machine distributor ..... 50.00
(88)
Veterinarian (see Animal hospital)
(89)
Warehousing bonded or storage ..... 50.00
Miniwarehouses:
(a)
5,000 square feet or less ..... 50.00
(b)
Each additional 1,000 square feet or fraction thereof up to 25,000 square feet, per 1,000 square feet ..... 8.00
(c)
Each additional 1,000 square feet or fraction thereof above 25,000 square feet, per 1,000 square feet ..... 5.00
(90)
Unclassified ..... 50.00
(Ord. No. 85-16, § 1, 7-23-85; Ord. No. 85-25, §§ 1—4, 12-10-85; Ord. No. 02-05, §§ 1, 2, 7-9-02; Ord. No. 07-03, § 1, 2-13-07)
Editor's note
Ord. No. 08-03, § 1, adopted Apr. 8, 2008 provided for the city council of the City of South Daytona, Florida pursuant to F.S. § 205.0535 increasing all business tax receipts by five (5) percent, severability, conflicting ordinances and effective date.