§ 9-34. Local business tax schedule.

Local business taxes for the following businesses, occupations, or professions are hereby levied and imposed as follows:

(a)

Retail sales and lease—Goods.

(1)

Businesses in this category shall include but not be limited to:

Florists;

Flower stands, selling cut or potted flowers or plants;

Food sales, where not in connection with regularly licensed grocery store;

Grocery stores, which, within the meaning of this chapter, shall be construed as any place of business where groceries are sold at retail;

Merchants, including any person engaged in the business of selling merchandise of any kind.

(2)

Taxes:

a.

Where goods carried do not exceed $1,000.00 of stock in value ..... $66.85

b.

For each additional $1,000.00 or fractional part thereof ..... 3.94

(3)

No additional receipt required for storage accessory to selling of merchandise. Merchants possessing a local business tax receipt from the Village under the "Merchants" category for a business premises located within a building (the "Primary Business Premises") may occupy a second location within the same building or shopping mall development, solely for the purpose of providing accessory storage space for the Primary Business Premises, without being required to obtain a second local business tax receipt, so long as the value of any goods maintained in such accessory storage area have been included in calculating the local business tax applicable for the Primary Business Premises. This accessory storage space shall only be used for the storage of merchandise and shall not be used to conduct business. The use by a merchant of a desk, chair, copier, telephone, fax, modem, computer or like furnishings within said accessory storage space shall constitute conducting a business.

(b)

Same—Services.

(1)

Businesses in this category shall include but not be limited to:

Automobile renting business; per auto;

Barbershop;

Beauty parlor;

Boat livery, including rental, leasing; per boat;

Carwash facility;

Caterer;

Dry cleaning agency and/or valet shop;

Fruit shipping;

Golf, practice driving nets;

Parking cars, meaning the business of parking motor vehicles for guests of hotels, apartment houses, clubs and similar places;

Parking lot;

Photographer;

Service station;

Solarium.

(2)

Taxes:

a.

Generally ..... $66.85

b.

For barber shops or beauty parlors with chairs in excess of four, per chair ..... 13.97

(c)

Lodging.

(1)

Business in this category shall include but not be limited to:

Apartment houses or other leased or rented buildings (each room that can be leased or rented not including kitchens and bathrooms); per each room;

Cabanas; each;

Hotel, motel; per each room that can be leased or rented.

(2)

Taxes, per room or per cabana ..... $2.43

(d)

Restaurants.

(1)

Business in this category shall include but not be limited to:

Restaurants, drugstores, soda fountains, or other establishment serving food, and/or liquor.

(2)

Taxes:

a.

For the first 35 chairs or seats ..... $66.85

b.

For each additional chair or seat over 35 ..... 1.81

(e)

Late hour bars.

(1)

Business in this category shall include but not be limited to:

Establishments serving intoxicating liquor, either given away or consumed on the premises between the hours of midnight and 7:00 a.m., and shall be subject to the late hour bar business tax as well as the restaurant business tax defined in this section.

(2)

Taxes ..... $607.75

(f)

Professional.

(1)

Business in this category shall include but not be limited to:

Agent, broker, operator dealer, all kinds;

All individuals holding a professional license, engaged in the practice of any profession who offers his services for a consideration;

Professional management;

Stockbroker.

(2)

Taxes:

a.

Generally ..... $79.00

b.

Per Professional ..... 24.31

(g)

Vending machines.

Per machine ..... $3.33

(h)

Insurance.

Insurance company. A business tax receipt of $79.00 shall be paid by each insurance company doing business whether an office is maintained or an agent or a representative resides in the Village.

(i)

Financial institutions.

(1)

Business in this category shall include but not be limited to:

Financial institution, which, within the meaning of this chapter, shall include federal and State chartered banks, federal and State chartered savings and loans, industrial savings banks, trust companies, international banking agencies or representative office, credit unions and other financial businesses which are regulated by State and federal law.

(2)

Taxes:

a.

Generally ..... $243.10

b.

Per branch (if main bank within Village) ..... 60.77

(j)

Nightclubs. Which is defined to be a restaurant or dining room with entertainment. In addition to business tax for a restaurant or the sale of liquor.

Tax ..... $3,038.76

(Code 1974, § 11-5; Ord. No. 399, § 1, 7-18-95; Ord. No. 462, § 1, 6-19-01; Ord. No. 517, § 5, 4-13-07; Ord. No. 543, § 2, 7-27-10; Ord. No. 576, § 2, 9-23-14; Ord. No. 590, § 2, 9-20-16; Ord. No. 607, § 2, 7-17-18)

State law reference

Exemptions, F.S. § 205.054 et seq.