§ 66-104. Tax schedule.
The amount of local business tax levied and imposed upon every person who shall engage in or manage any business, profession, privilege or occupation hereinafter mentioned within the city is hereby fixed, graded, determined and imposed at the rates or amounts as follows:
A
(1)
Abstract/title company ..... $172.00
(2)
Accountant/bookkeeping/tax service (other than CPA) ..... 82.56
(3)
Advertising agents
a.
Those renting space on any vehicle, including any boat, car, bus, truck ..... 86.00
b.
Those distributing any circulars, handbills, or other advertising ..... 86.00
c.
Those operating a sound truck for advertising ..... 86.00
d.
Advertising/agency ..... 86.00
(4)
Adult entertainment (See notes A and B)
(A $500.00 non-refundable application fee is required.)
a.
Adult bookstore ..... 573.30
b.
Massage establishment ..... 573.30
c.
Adult motion picture theaters
1.
Having only adult motion picture booths, per each booth ..... 114.66
2.
Having only hall or auditorium, each seat or place ..... 4.00
3.
Seated in automobiles, each parking place or speaker ..... 4.00
4.
Having a combination of any of subsections (4)c.1.-3. of this section, the receipt fee applicable to each under subsections (4)c.1.-3. of this section. ..... 573.30
d.
Adult dancing establishment ..... 573.30
e.
Two or more receipts in any of the above categories, in this subsection, except a massage establishment, to a single premises ..... 1,146.60
(5)
Agency office (For those uses not specifically provided for in this article, this includes: Collection, talent and travel) ..... 86.00
(6)
Agents, including emigrant, each ..... 343.98
(7)
Alarm systems—Fire and burglary. ..... 86.00
(8)
Ambulance service.
a.
Office only ..... 86.00
b.
Each vehicle ..... 28.66
(9)
Amusements/entertainment.
a.
Arcade/game room
1.
each location ..... 57.34
2.
each machine ..... 28.66
b.
Batting range/cage
1.
each location ..... 57.34
2.
each machine ..... 28.66
c.
Car rides ..... 172.00
d.
Golf
1.
Golf, miniature ..... 172.00
2.
Golf, driving range ..... 172.00
3.
Golf course/par 3 ..... 343.98
4.
Golf course/regulation ..... 573.30
e.
Hot air balloons ..... 86.00
f.
Paint ball ..... 86.00
g.
Rinks ..... 172.00
h.
Theaters
1.
Indoor ..... 172.00
2.
Outdoor
i)
Per location ..... 86.00
ii)
Per speaker ..... 1.14
(10)
Amusements, games, recreational devices, contrivances or facilities not otherwise licensed, each ..... 137.59
(11)
Animal services.
a.
Hospital (see also veterinarian) ..... 172.00
b.
Boarding/kennel ..... 86.00
c.
Grooming/supplies ..... 86.00
(12)
Appraisers.
a.
Real estate ..... 86.00
b.
Personal property ..... 86.00
c.
Others ..... 86.00
(13)
Architect. ..... 86.00
(14)
Artist. ..... 57.34
(15)
Astrologers (See Clairvoyants. )
(16)
Attorneys (See Lawyers. )
(17)
Auctioneer.
a.
Resident, general merchandise ..... 114.66
b.
Transient, each per day (no proration) ..... 86.00
B
(18)
Banks, including all finance companies, small loan companies, moneylenders, salary purchasers, building and loan associations, and federal savings associations
a.
Those lending $25,000.00 or less ..... 86.00
b.
Those lending over $25,000.00 to and including $50,000.00 ..... 172.00
c.
Those lending over $50,000.00 ..... 343.98
(19)
Barbershop.
a.
First chair ..... 17.20
b.
Each additional chair ..... 4.31
(20)
Bar/lounge (Additional restaurant receipt required for food preparation)
a.
Occupancy of less than 50 ..... 114.66
b.
Occupancy of 50 to 100 ..... 172.00
c.
Occupancy over 100 ..... 343.98
(21)
Beauty parlor, per operator ..... 17.20
(22)
Bed and breakfast ..... 86.00
(23)
Boardinghouse/roominghouse; having accommodations for three or more non-related persons ..... 81.90
(24)
Bondsmen, professional, each ..... 172.00
(25)
Bootblack, per chair ..... 8.59
(26)
Bowling alley.
a.
First five alleys ..... 86.00
b.
Each additional alley ..... 22.93
(27)
Brokers.
a.
Stocks and bonds ..... 86.00
b.
Mortgages and loans ..... 86.00
c.
Insurance ..... 86.00
d.
Merchandise ..... 86.00
e.
Produce, fruits and vegetables ..... 86.00
f.
Dealing in lumber and lumber products ..... 86.00
g.
Not otherwise specified ..... 86.00
C
(28)
Cable television company. ..... 343.98
(29)
Canteen wagon, truck, food cart; per mobile unit ..... 57.34
(30)
Car wash.
a.
Location ..... 86.00
b.
Per stall ..... 28.66
(31)
Carnival, circus and traveling show,
a.
Each engagement ..... 343.98
b.
One day's performance, each concession ..... 172.00
c.
For more than one day's performance, each concession ..... 114.66
d.
Peddlers, hawkers or similar salesmen connected with carnivals or similar traveling shows, per day ..... 17.20
(32)
Caterer or catering service. ..... 93.60
(33)
Certified public accountants, each individual ..... 82.56
(34)
Chiropractors, each individual ..... 82.56
(35)
Citrus vendors, each establishment operating a business of selling "gift boxes" either for local sales or shipment ..... 86.00
(36)
Civil engineers, each individual ..... 82.56
(37)
Clairvoyants, including fortune tellers, palmists, astrologers, phrenologists, character readers, spirit mediums, absent-treatment healers, mental healers, and every person engaged in an occupation of a similar nature, each individual ..... 458.64
(38)
Clubs, social/civic ..... 172.00
(39)
Coin-operated devices, each device ..... 34.40
(40)
Computer service/sales.
a.
Internet sales/web page design ..... 86.00
b.
Computer courses/classes ..... 86.00
c.
Consultant/programmer ..... 86.00
(41)
Consultant. ..... 86.00
(42)
Contractors.
a.
General contractor ..... 86.00
b.
Building contractor ..... 86.00
c.
Residential contractor ..... 86.00
d.
Specialty contractor ..... 86.00
1.
Electrical ..... 86.00
2.
Plumbing ..... 86.00
3.
Mechanical/HVAC ..... 86.00
4.
Demolition/house moving ..... 86.00
5.
Fire sprinkler ..... 86.00
6.
Carpentry ..... 86.00
7.
Masonry/concrete ..... 86.00
8.
Painting ..... 86.00
9.
Sign ..... 86.00
10.
Tile installer ..... 86.00
11.
Roofing ..... 86.00
12.
Irrigation ..... 86.00
13.
Swimming pool ..... 86.00
14.
Drywall ..... 86.00
15.
Utility ..... 86.00
e.
Land clearing/excavation ..... 86.00
f.
Landscape/irrigation ..... 86.00
g.
Subcontractor; miscellaneous ..... 86.00
h.
Each branch office of non-residential contractor ..... 86.00
(43)
Cosmetologist. ..... 86.00
(44)
Counseling ..... 86.00
(45)
Court reporter ..... 86.00
(46)
Crafts (home occupation only) ..... 57.34
D
(47)
Dancehall, including entertainment such as variety programs. The receipt provided herein shall be in addition to all other receipts required, provided all charitable entertainment is exempt.
a.
For one day's performance only, each ..... 257.98
b.
For more than one day's performance, each ..... 172.00
(48)
Dating/escort service. ..... 343.98
(49)
Day care/nursery (HRS license required)
a.
Capacity 1—25 ..... 57.34
b.
Capacity 26—50 ..... 114.66
c.
Capacity 51—75 ..... 172.00
d.
Capacity 76 or more ..... 229.32
(50)
Day care in-home family as licensed by the State of Florida ..... 57.34
(51)
Dentists, each individual ..... 82.56
(52)
Disk jockey ..... 86.00
(53)
Drafting, designing, graphics. ..... 86.00
E
(54)
Electric light or power company, each ..... 573.30
(55)
Electrolysis technician ..... 86.00
(56)
Electrotherapists, each individual ..... 82.56
(57)
Employment agencies, each ..... 86.00
(58)
Engineer ..... 86.00
(59)
Environmental and ecological services ..... 343.98
(60)
Express companies, air and railroad, each ..... 114.66
F
(61)
Flea market (per each rental space)
a.
Location ..... 343.98
b.
Additional per space ..... 11.47
(62)
Funeral directors/embalmer, each ..... 82.56
(63)
Funeral home ..... 343.98
G
(64)
Gas distributor.
a.
Natural, pipeline, manufacturing ..... 286.66
b.
Bottled, LPG ..... 57.34
H
(65)
Hair replacement. ..... 86.00
(66)
Health care equipment/supplies provider. ..... 86.00
(67)
Health care facility/emergency clinic ..... 172.00
(68)
Health spas/gyms/athletic clubs.
a.
Up to 1,000 square feet ..... 172.00
b.
Up to 5,000 square feet ..... 343.98
c.
Over 5,000 square feet ..... 573.30
(69)
Hearing aids and assistive devices. ..... 86.00
(70)
Hospitals/nursing homes/sanitariums/convalescent/assisted living facility.
a.
Under 10 rooms ..... 86.00
b.
10 to 25 rooms ..... 172.00
c.
Over 25 rooms ..... 343.98
(71)
Hotel/motel.
a.
per room up to 105 ..... 1.73
b.
105 to 199 rooms, per room ..... 2.60
c.
200 rooms and over ..... 520.00
(72)
Hypnotist. ..... 172.00
I
(73)
Ice.
a.
Manufacturer ..... 343.98
b.
Distributor ..... 343.98
(74)
Insurance company.
a.
Regional office ..... 343.98
b.
District office ..... 172.00
c.
Resident agency office ..... 51.59
d.
Each insurance company—Writing policies and collecting within city corporate limits ..... 51.59
e.
Per salesman/agent ..... 17.20
(75)
Interior decorator/designer. ..... 86.00
J
(76)
Junk dealers, each ..... 82.56
L
(77)
Laboratories.
a.
Research, development, testing ..... 86.00
b.
Equipment and supplies ..... 86.00
(78)
Laundry and dry cleaner. ..... 86.00
(79)
Lawyers, each individual ..... 82.56
(80)
Limousine service (See Motor vehicles. )
(81)
Linen supplies (diaper, apron or towel.) ..... 86.00
(82)
Liquidation sales, each ..... 172.00
(83)
Locksmith ..... 86.00
(84)
Lodginghouse (See Boardinghouse. )
M
(85)
Machine/repair shop (other than motor vehicles.) ..... 86.00
(86)
Mail order distributor/manufacturer representative (does not stock merchandise.) ..... 86.00
(87)
Manufacturer agent/representative. ..... 86.00
(88)
Manufacturers/fabricators/assembly.
a.
1 to 5 employees ..... 86.00
b.
6 to 10 employees ..... 143.32
c.
11 to 20 employees ..... 172.00
d.
21 to 30 employees ..... 229.32
e.
Over 30 employees ..... 286.66
(89)
Marketing representative. ..... 86.00
(90)
Merchants, retail/wholesale.
a.
1 to 5 employees ..... 82.56
b.
6 to 10 employees ..... 143.32
c.
11 to 20 employees ..... 172.00
d.
21 to 30 employees ..... 229.32
e.
Over 30 employees ..... 286.66
(91)
Merchant—Import/export. ..... 114.66
(92)
Mobile home park/campground.
a.
Location ..... 86.00
b.
Additional per space ..... 1.14
(93)
Monument company. ..... 86.00
(94)
Motor vehicles.
a.
New/used sales
1.
All motor vehicles ..... 82.56
2.
Each additional lot ..... 49.14
b.
New/used sales with repairs ..... 172.00
c.
Repair shops/garages/paint shops/body work shops ..... 172.00
d.
Wrecker service ..... 172.00
e.
Drive/shuttle service/auto delivery ..... 114.66
f.
For hire, including U-Drive-Its and limousine service
1.
First unit ..... 229.32
2.
Each additional unit ..... 51.59
g.
Taxicabs, each vehicle (See note B.) ..... 34.40
h.
Detailing, cleaning, buffing, waxing (without repair) ..... 109.20
(95)
Moving company ..... 86.00
N
(96)
Nail technician ..... 86.00
(97)
Naturopaths, each individual ..... 82.56
(98)
Newspaper/publisher ..... 172.00
(99)
Nursery —Plants, trees, etc.
a.
Less than 25 ..... 86.00
b.
More than 25 ..... 172.00
(100)
Nurse. ..... 86.00
O
(101)
Oculists, each individual ..... 82.56
(102)
Open air sales (no proration) (See note A.)
a.
Each 15-day period ..... 172.00
b.
Any portion less than 15 days ..... 114.66
(103)
Optometrists, each individual ..... 82.56
(104)
Orthodontist. ..... 82.56
(105)
Osteopaths, each individual ..... 82.56
P
(106)
Pack and ship store. ..... 86.00
(107)
Paralegal. ..... 86.00
(108)
Pawnbrokers, each ..... 343.98
(109)
Peddler.
a.
Ice cream/snacks, each vehicle ..... 86.00
b.
All others, each vehicle ..... 86.00
(110)
Personal trainers, each ..... 57.34
(111)
Pest control.
a.
Office only ..... 86.00
b.
Each vehicle ..... 28.66
(112)
Petroleum products, distributor or wholesaler ..... 172.00
(113)
Photographer ..... 86.00
(114)
Physicians, each individual ..... 82.56
(115)
Piano/organ mover ..... 86.00
(116)
Piano or organ tuners, each ..... 28.66
(117)
Pool or billiard hall, per table ..... 57.34
(118)
Printing/copying/blueprinting. ..... 86.00
(119)
Processing plants, each establishment (other than nonprofit cooperative association) engaged in packing or processing agricultural products ..... 172.00
(120)
Professional persons, each person possessing some special knowledge, skill or calling and offering his services to the public, not otherwise provided for in this Code, each ..... 82.56
(121)
Property management (apartment/condo/other rentals.) ..... 86.00
(122)
Psychologist. ..... 86.00
R
(123)
Radio/TV station. ..... 172.00
(124)
Radio/TV broadcasting/production services. ..... 86.00
(125)
Railroad companies, each company doing business within the city and receiving protection therefrom ..... 172.00
(126)
Recording service (sound and video.) ..... 86.00
(127)
Real estate agents, brokers and salesmen.
a.
Real estate broker ..... 82.56
b.
Salesman ..... 17.20
(128)
Rental service store (includes video/film, furniture, post office boxes, equipment.) ..... 86.00
(129)
Restaurants/cafes/delis/snack bars.
a.
No seating ..... 86.00
b.
Seating/dining
1.
Up to 50 accommodations ..... 114.66
2.
Over 50 accommodations ..... 229.32
S
(130)
Satellite equipment and systems. ..... 86.00
(131)
School, private/instructional. ..... 86.00
(132)
Security/guard services/investigators/private detectives ..... 114.66
(133)
Septic tanks, systems and cleaning ..... 86.00
(134)
Service station and convenience store with gas pumps (7-11 types with pre-packaged food items.) ..... 343.98
(135)
Services: Personal/business
a.
Carpet cleaning/installation ..... 86.00
b.
Commercial and residential cleaning ..... 86.00
c.
Janitorial/maid service ..... 86.00
d.
Lawn maintenance/service ..... 86.00
e.
Pressure washing/cleaning ..... 86.00
f.
Secretarial services ..... 86.00
g.
Sewing/alterations ..... 86.00
h.
Tree surgeon/trimmer ..... 86.00
i.
Pool/spa maintenance ..... 86.00
j.
Others not mentioned ..... 86.00
(136)
Shooting galleries, each location. ..... 86.00
(137)
Solicitors (See Peddler. )
(138)
Storage/warehouse/public storage
a.
Location ..... 86.00
b.
Per each storage unit ..... 1.09
(139)
Surgeons, each individual. ..... 82.56
(140)
Surveyors, each individual ..... 82.56
T
(141)
Taxicabs (See Motor vehicles. )
(142)
Taxidermists, each individual ..... 82.56
(143)
Telegraph companies, each ..... 172.00
(144)
Telemarketing ..... 218.40
(145)
Telephone companies, each ..... 343.98
(146)
Therapists —Massage/physical rehabilitation ..... 86.00
(147)
Transportation/trucking/freight terminals.
a.
Up to 100 vehicles ..... 172.00
b.
Additional per vehicle over ten ..... 28.66
U
(148)
Unclassified, all persons engaging in any business, occupation or profession or avocation in which merchandise is sold or service rendered for compensation, not otherwise specifically provided for herein, each ..... 86.00
V
(149)
Vendors, each person vending produce, vegetables, fruit or merchandise of any kind from other than a fixed place of business ..... 172.00
(150)
Veterinarians, each individual ..... 82.56
W
(151)
Well drillers, each ..... 114.66
Notes:
A.
Requires approval by the city commission.
B.
Requires city police department recommendation.
(Ord. No. 06-54, § I, 1-11-07)
Editor's note
Upon the discontinuance, dissolution or other termination of any business, occupation or profession for which a local business tax receipt has been issued under this article, the person to whom such receipt was issued shall forthwith voluntarily surrender and deliver such receipt to the Winter Garden building official.