As used in this chapter, the following terms shall have the meanings indicated, unless the context clearly indicates otherwise:
AUCTIONEER
Any person who shall sell or offer to sell any goods, wares, merchandise, livestock, vehicles of any description or any personal property of whatsoever nature, or any real estate or interest therein at any store, stand or other place within the city, by public outcry, for gain or profit, or who shall advertise or in any way hold himself out as an auctioneer for public patronage, and who shall receive fees or commissions for his services.[1]
COIN-OPERATED MACHINE
All coin-operated or token-operated vending machines that dispense products, merchandise, or services, including all amusement or game machines, excluding coin-operated telephone sets owned by persons who are in the business of providing local exchange telephone service and who pay the business tax under the category designated for telephone companies in the City or are owned by a pay telephone service provider certified pursuant to F.S. 364.3375.
[Amended 3-13-2007 by Ord. No. 2007-02]
COMMUNITY GARAGE
A series of private garages not more than one (1) story in height located jointly on a parcel of land under one (1) ownership.
HOTEL, BOARDINGHOUSE and ROOMING HOUSE
Hotels, boarding and rooming houses serving food to other than bona fide lodgers shall be deemed to be restaurants or lunchrooms according to the seating capacity.
JUNK DEALER
Any person buying and selling junk, waste and used materials; provided, however, that this section shall not apply to duly licensed wrecking yards or secondhand stores duly licensed as such when such secondhand stores confine their sales to household furnishings or the sale of wearing apparel.
LUNCH STAND
Any public eating place having a seating capacity for ten (10) or fewer persons, except places serving wrapped sandwiches only.
MUSIC STUDIO
Any studio, room or establishment used by two (2) or more persons for the purpose of giving instructions in music.
OPERATOR
Any person, firm, corporation, partnership or association who sets up for operation by another or leases or distributes for the purpose of operation by another, any device as herein defined, whether such setting up for operation, leasing or distributing be for a fixed charge or rental or on the basis of a division of the income derived from such device or otherwise.
PAWNBROKER
Any person engaged in the business of lending money on personal property, which property is delivered to the pawnee as security for the loan.
PROPRIETOR
Any person, firm, corporation, partnership, association or club who, as the owner, lessee or proprietor has under his or its control any establishment, place or premises in or at which such device is placed or kept for use or play, or on exhibition for the purpose of use or play.
RESTAURANT
Any place serving food to the public and having a seating capacity of more than ten (10) people, except places serving wrapped sandwiches only.
[1]
Editor's Note: The definition of "coin-operated amusement device," which formerly followed this definition, was repealed 3-13-2007 by Ord. No. 2007-02.
[Amended 3-13-2007 by Ord. No. 2007-02]
A. 
No person shall locate a business or main office or branch thereof within the City limits, unless a City business tax receipt shall be procured from the Department of Community Improvement. The business tax receipt shall be issued to the person upon proof of compliance with the City Code and Florida Statute Chapter 205, as amended. Unless exempt by Florida statute, payment of the fee established in Part III of this chapter shall be required for issuance of a business tax receipt.
B. 
Upon application and evidence submitted by the holder of a county business tax receipt or business tax receipt issued by any other municipality, the business tax receipt shall be entitled to registration in the city upon the payment of a fee as set forth from time to time by the City Commission[2]; provided, however, that this shall not apply to any business or occupation which maintains an office, whether primary or branch office, in the city. Upon registration, the applicant shall be entitled to carry on the business, trade or occupation, as the case may be, in the city until such time as the registered business tax receipt shall expire. The registration of a business tax receipt required by this section shall not be a substitute for a city business tax receipt otherwise required by this section.
[2]
Editor's Note: See Ch. A198, Fees.
C. 
Notwithstanding the above, if the address shown on the applicants' registration is located outside the boundaries of South Pasadena, all such applicants must submit proof to be verified by the city that the applicant actually resides and/or is engaged in business at the address shown on a valid, current county business tax receipt or a valid, current business tax receipt issued by the municipality wherein the address is located.
[1]
Editor's Note: "Occupational license" was changed to "business tax receipt" throughout this chapter 3-13-2007 by Ord. No. 2007-02.
[Amended 3-13-2007 by Ord. No. 2007-02]
No person, corporation, association, firm or business shall be granted an initial business tax receipt without first having obtained an application for business tax receipt form from the Licensing Clerk and having completed and deposited it with the Licensing Clerk.
[Amended 3-13-2007 by Ord. No. 2007-02]
All local business taxes imposed, except as otherwise expressly provided, shall be due and payable on the first day of October of each year and shall expire on the 30th day of September of the succeeding year.
[Amended 3-13-2007 by Ord. No. 2007-02]
No business tax receipt shall be issued for a period of less than six (6) months except as herein otherwise specifically stated.
[Amended 3-13-2007 by Ord. No. 2007-02]
For each business tax receipt renewed and for each new receipt issued between October 1 and September 30 of each year, the full amount of the local business tax hereby imposed shall be paid, except the Business Tax Clerk shall be authorized to issue a new business tax receipt after April 1 on a half year basis, and the fee for the local business tax shall be 1/2 of the amount shown in the schedule of fees provided for in Part III of this chapter.
[Amended 3-13-2007 by Ord. No. 2007-02]
A. 
All local business taxes shall be due and payable on October 1 of each year and business tax receipts shall expire on September 30 of the succeeding year. Those local business taxes not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of 10% for the month of October, plus an additional five-percent penalty each month thereafter until paid. However, the total delinquency penalty shall not exceed 25% of the local business tax fee for the delinquent establishment.
B. 
Any person engaging in or managing any business, occupation or profession without first obtaining a business tax receipt, if required hereunder, shall be subject to a penalty of 25% of the business tax.
[Amended 3-13-2007 by Ord. No. 2007-02]
The right to revoke any business tax receipt issued under the provisions of this Chapter for proper cause is reserved to the City, and such revocation shall be made at the Direction of the City Commission after due notice is given to the business tax receipt holder and opportunity for a hearing of the charges has been given to such business tax receipt holder.
[Amended 3-13-2007 by Ord. No. 2007-02]
A. 
Every person doing business in the city, where the amount of the local business tax to be paid is dependent upon the value of stock, shall file a sworn statement, on or before October 1 of each year, setting forth the amount of average annual inventory of stock on hand, stock in storage and stock held on consignments, such average inventory to be based upon the average inventories for the preceding 12 months.
B. 
Every person doing business in the city where the amount of the local business tax to be paid is dependent upon the number of employees shall file a sworn statement on or before October 1 of each year setting forth the average daily employment for the preceding twelve (12) months.
C. 
If the sworn statement required herein is not filed on or before October 1 of each year, there shall be added to the local business tax a sum equal to twenty-five percent (25%) of the required local business tax as penalty. In the event that no sworn statement is filed as required herein, the city by, its inspectors, may enter into the place of business and assess the value of stock, and this determination shall be final.
[Amended 3-13-2007 by Ord. No. 2007-02]
A. 
Any business tax receipt may be transferred to a new owner, when there is a bona fide sale of the business, upon payment of the transfer fee established by the City Commission and presentation of the original business tax receipt and evidence of sale. In the event the business is one that requires additional documentation from the state in accordance with § 146-13, the person to whom the business tax receipt is being transferred must produce the required state documents.
B. 
Upon written request and payment of a fee established by the City Commission, the holder of a valid business tax receipt may transfer the receipt to a new location within the City, provided the proposed location meets all other requirements for the operation of said business.
[Amended 3-13-2007 by Ord. No. 2007-02]
Every person required to have a business tax receipt shall at all times conspicuously display such receipt in his place of business, and when the receipt holder does not have a place of business, he shall be prepared at all times while engaged in his occupation to display his receipt for inspection by any Code Enforcement Officer of the City as that term is defined in § 1-16C of this Code and to any law enforcement officer.
[Amended 3-13-2007 by Ord. No. 2007-02]
The local business tax provided for in the business tax schedule on file in the Clerk’s office for community garages shall be required for any person leasing, renting or offering for lease or rent, any community parking area where six or more parking spaces are leased or rented or offered for lease or rent to individuals other than residents who are occupying buildings on the same property or immediately adjacent to the parking and owned by the same owner as the parking.
[Amended 3-13-2007 by Ord. No. 2007-02]
No business tax receipt shall be issued by the City to any person applying for a business tax receipt to practice any profession regulated by the Department of Business and Professional Regulation, or any board or commission thereof until the applicant demonstrates that he or she has procured a proper registration, license or certificate. Likewise, pharmacies, assisted-living facilities, pest control businesses, health studios, sellers of travel and telemarketing businesses are all required to produce proof of compliance with Florida Statutes Chapter 205 in order to qualify for a business tax receipt.
A. 
Unless specifically permitted elsewhere in the Code, no licenses will be issued to applicants for the following businesses:
(1) 
Heavy industry and manufacturing facilities.
(2) 
Major automotive body and/or paint shops.
(3) 
Major mechanical repair shops that require a machine shop facility or function.
B. 
No license shall be issued for a business involving retail sales from a motorized vehicle, trailer, stand, receptacle or cart except for sale of food and produce from vehicles restricted to residential zones by invitation.
[Amended 10-15-1985 by Ord. No. 85-25]
C. 
A business tax receipt for sale of food and merchandise is restricted to and/or in principal buildings.
[Amended 3-13-2007 by Ord. No. 2007-02]
[Amended 3-13-2007 by Ord. No. 2007-02; 12-14-2021 by Ord. No. 2021-10]
All business tax receipt applicants shall establish that the business will be conducted in a place and in a manner which is fully compatible with the zoning regulations of the city. Such place of business may be a lawfully zoned building in the commercial district or a residence in the case of a home-based business.[2]
[1]
Editor's Note: See Ch. 130, Part 1, Land Use.
[2]
Editor's Note: Original Art. II, Auctions, which immediately followed this section, was deleted 4-27-1993 by Ord. No. 93-08.