City of South Pasadena, FL
Pinellas County
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Table of Contents
Table of Contents

§ 146-18 Business tax receipt fee schedule.

[Amended 6-13-1995 by Ord. No. 95-04; 10-14-2003 by Ord. No. 2003-08, effective 1-1-2004; 3-13-2007 by Ord. No. 2007-02[1]]
The classification and yearly rates for business tax receipts shall be as follows:
Class No.
Classification Name
Comments
Business
Tax Receipt
1
Abstracts of title
$26.25, plus $3.15 for each worker
2
Acupuncture
$26.25, plus $3.15 for each worker
3
Administrative offices
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
4
Advertising
Includes advertising boards, agencies, card directories, guidebooks, handbill or sample distribution, marketing, outdoor advertising and trade inducement
$26.25, plus $3.15 for each worker
5
Alarm systems
Includes consulting, monitoring, repair and/or service. List unless licensed as alarm system contractor; see contractors for installation
$26.25, plus $3.15 for each worker
6
Ambulance services
$26.25, plus $3.15 for each worker
7
Amusement parks
$26.25, plus $3.15 for each worker
8
Amusement parlors
Where 1 or more amusement devices are located. List unless accessory to or incidental to another classification
$26.25, plus $3.15 for each worker
9
Animal grooming
List unless licensed as a kennel
$26.25, plus $3.15 for each worker
10
Antiques, dealers in
List unless in connection with and incidental to secondhand sales, pawnbroker, jeweler, junk dealer, retail merchant or auction shop
$26.25, plus $3.15 for each worker
11
Appraisers
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
12
Architects or architects' offices
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
13
Armored-car services
$26.25, plus $3.15 for each worker
14
Artists
List unless in connection with and incidental to another classification. Includes commercial, fine and graphic art
$26.25, plus $3.15 for each worker
15
Attorneys or attorneys' offices
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
16
Auctioning
Includes auction shops or stores and auctioneers
$26.25, plus $3.15 for each worker
17
Audio/Visual
Includes consulting, design, production or related services
$26.25, plus $3.15 for each worker
18
Audiology
$26.25, plus $3.15 for each worker
19
Aviation
Includes aircraft sales and charter services, fixed-base operators who provide more than 1 aviation service, flight schools and/or charters, intrastate aircraft transportation, propeller or instrument shops, radio sales and services and aircraft
$26.25, plus $3.15 for each worker
20
Bands/Orchestras
$26.25, plus $3.15 for each worker
21
Barbershops
$26.25, plus $3.15 for each worker
Independent barbers
$26.25
22
Bars
Includes cabarets, lounges, nightclubs, and similar establishments. List unless licensed as a restaurant and has no separate entrance
$26.25, plus $3.15 for each worker
23
Poolrooms
$26.25, plus $3.15 for each worker
24
Birds, dealers in
$26.25, plus $3.15 for each worker
25
Bonds, stocks and other investments
Brokers or dealers, includes members of the New York Stock Exchange and/or those persons having a leased wire service
$26.25, plus $3.15 for each worker
26
Bondsmen
$26.25, plus $3.15 for each worker
27
Bookkeeping, accounting, tax services
List unless licensed as a certified public accountant
$26.25, plus $3.15 for each worker
28
Bottled gas, dealers in
$26.25, plus $3.15 for each worker
29
Bowling
$26.25, plus $3.15 for each worker
30
Brokers
Includes brokers in business opportunities, loans, merchandise, mortgages and services
$26.25, plus $3.15 for each worker
31
Carpet, rug and upholstery cleaning
Establishments, on location only. List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
32
Cemeteries
$26.25, plus $3.15 for each worker
33
Chemists
$26.25, plus $3.15 for each worker
34
Chiropractic physicians or chiropractic offices
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
35
Claim, collection or billing service
$26.25, plus $3.15 for each worker
36
Cold storage
$26.25, plus $3.15 for each worker
37
Concessionaires
Public functions when properly permitted; no street sales
$26.25, plus $3.15 for each worker
38
Congregate living facilities and group-care facilities
$26.25, plus $3.15 for each worker
39
Contractors
List each category separately unless otherwise specified
$26.25, plus $3.15 for each worker
General contractors
Class A - General
Class B - Building
Class C - Residential Building
Other contractors
Air conditioning, Class A
Air conditioning, Class B
Air conditioning, Class C
Alarm systems, consulting, installing, monitoring, repair and/or service
Aluminum
Asphalt sealing, coating, maintenance; list unless licensed as a paving contractor
Carpentry
Communication systems
Drainage and sanitary sewer; list unless licensed as a plumbing contractor
Dredging
Driveway sealing, cool decking, patio coatings
Drywall
Electrical
Elevator
Excavating and land clearing
Fence erecting
Fire protection equipment
Floor and floor sanding
Gas fitter
Glazing
House moving and wrecking
Installation
Insulation
Lathing; list unless licensed for plastering
Lawn irrigation equipment
Low voltage
Marine specialty
Masonry, flatwork
Masonry, structural
Mechanical
Sign construction or installation
Sign painting
Painting and paper hanging
Paving and road grading
Private driveway paving; list unless licensed as commercial paving
Commercial paving; list unless licensed for private driveway paving
Plastering; list unless licensed for lathing
Plumbing
Pressure cleaning; list unless licensed for painting
Refrigeration
Roofing and shingle siding
Sheet metal, installation only
Swimming pool
Swimming pool maintenance
Tile, marble and terrazzo
Underground utility
Veneer specialty, includes aluminum and vinyl siding, gutters, soffitt and fascia only
Wallcovering, list unless licensed as a painting contractor, or unless in connection with and incidental to interior decorating/designing; no painting permitted
Well drilling
Unclassified
40
Cosmetology
Includes cosmetology salons, independent cosmetologists, cosmetology specialty salons, independent cosmetology specialists and cosmetology schools
$26.25, plus $3.15 for each worker
41
Counseling/ Consulting
Includes mental health counseling. List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
42
Court reporting
$26.25, plus $3.15 for each worker
43
Credit agencies or bureaus
$26.25, plus $3.15 for each worker
44
Dance halls
$26.25, plus $3.15 for each worker
45
Delivery or messenger services
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
46
Dentists or dentists' offices
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
47
Diagnostic aid services, medical
$26.25, plus $3.15 for each worker
48
Directories
Persons making or offering for sale state, county or city directories, telephone or otherwise
$26.25, plus $3.15 for each worker
49
Drafting
$26.25, plus $3.15 for each worker
50
Electrology
$26.25, plus $3.15 for each worker
Independent electrologist
$26.25
51
Electronic data processing, word processing and related services
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
52
Employment
Includes agencies, contract employee providers, employee leasing, talent agencies (list unless in connection with and incidental to another classification) and temporary help services
$26.25, plus $3.15 for each worker
53
Engineers, professional, or engineers' offices
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
Includes architectural, civil, computer, consulting, electrical, industrial, management, mechanical, nuclear, refrigeration, sanitary, structural
54
Exhibits, permanent
List unless in connection with and incidental to another classification.
$26.25, plus $3.15 for each worker
Amusement rides or attractions
$26.25, plus $3.15 for each worker
55
Express companies
$26.25, plus $3.15 for each worker
56
Exterminating, pest control, fumigating
$26.25, plus $3.15 for each worker
57
Flea markets
Market operator who rents spaces or booths to others or otherwise operates the market
$26.25, plus $3.15 for each worker
58
Flowers
Florists; list unless in connection with and incidental to merchant Cut flower sales; allowed only where there is a current license tax for a filling station (see "Vehicles")
$26.25, plus $3.15 for each worker
59
Food services
Includes bakeries with baking on premises, sale of bakery goods only, catering from a vehicle at factories and construction jobs only, catering at social functions, dairies, fruit packing and shipping, ice cream bicycle/cart peddling, ice cream retail stores, produce trucks or vehicles, restaurant takeout or delivery where primary food sales are for consumption off the premises, restaurant drive-ins, restaurants (lunch or snack counters or stands, cafes, cafeterias, dining rooms and similar facilities where the primary food sales are for consumption on the premises) and sandwich manufacturing or wholesaling
$26.25, plus $3.15 for each worker
60
Freight transportation, transfer or forwarding services or similar activities
$26.25, plus $3.15 for each worker
61
Fuel oil
Bulk plant and distribution
$26.25, plus $3.15 for each worker
Retail truck with no bulk plant at the same address
62
Funeral establishments
$26.25, plus $3.15 for each worker
63
Garbage
Includes collectors of garbage for rendering or processing plant and garbage and waste disposal incinerators, barge plants or barge depots
$26.25, plus $3.15 for each worker
64
Gasoline and oils
Bulk plant and distribution
$26.25, plus $3.15 for each worker
Trucks not operating from a licensed bulk plant
65
Golf
Includes driving ranges, golf courses, miniature golf and par-3 golf courses
$26.25, plus $3.15 for each worker
66
Guns, dealers in
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
67
Halls for rent
$26.25, plus $3.15 for each worker
68
Handicrafts
Craft articles made by hand in the home
$26.25, plus $3.15 for each worker
69
Health clubs or spas, reducing clubs or salons or gymnasiums
$26.25, plus $3.15 for each worker
70
Hearing aids, dispensing of
$26.25, plus $3.15 for each worker
71
Holding companies
$26.25, plus $3.15 for each worker
72
Home health services, agencies or similar activities
$26.25, plus $3.15 for each worker
73
Hospitals
$26.25, plus $3.15 for each worker
74
Hypnosis, non-therapeutic
$26.25, plus $3.15 for each worker
75
Inspection services
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
76
Insurance
Location: Lations within the city at which insurance services are performed or offered; includes adjusters, agencies, booths, branches, claims filing, miscellaneous services or title insurance
$26.25, plus $3.15 for each worker
Company: Each life or health,  marine, casualty, property or surety insurance company which is represented in, writes for clients in, solicits or  advertises in or services 1 or more policies in the city. This tax is in addition to any  applicable insurance location taxes.
$315
77
Interior decorators
List unless licensed as interior decorator
$26.25, plus $3.15 for each worker
78
Interior designers
List unless licensed as interior decorator
$26.25, plus $3.15 for each worker
79
Investment counselors
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
80
Janitorial or window cleaning
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
81
Jewelers
Includes buying, selling, repair and service of any type of jewelry. List unless in connection with and incidental to pawnbroker, secondhand sales, antique dealer, junk dealer or merchant
$26.25, plus $3.15 for each worker
82
Junk dealers
Buying and/or selling junk, waste or used materials; list unless licensed for wrecking yards or secondhand sales when such secondhand merchants confine their sales to household furnishings or to the sale of wearing apparel; includes junk gatherers, yards or shops
$26.25, plus $3.15 for each worker
83
Kennels
Domestic pet raising or boarding for profit
$26.25, plus $3.15 for each worker
84
Knife and scissors sharpening
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
85
Laboratories
Includes analytical, chemical, dental or medical; list unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
86
Landscape architecture
$26.25, plus $3.15 for each worker
87
Landscapers and tree surgeons
List unless licensed as landscape architecture or excavating and land clearing contractor; includes landscaping, lawn maintenance, lawn and tree spraying, tree surgery
$26.25, plus $3.15 for each worker
88
Laundry
Includes dry-cleaning services, linen services, wash-and-fold service, dropoff service and trucks not operated by a licensed place of business
$26.25, plus $3.15 for each worker
89
Laundry machines/laundromats
Includes laundromats, laundry machines and washers and dryers (coin-operated or otherwise)
$73.50 first 10 machines; $2.62 each additional machine
90
Loans, financing
Includes making loans and/or discount consumer financing; list unless licensed as savings and loan associations and banks
$26.25, plus $3.15 for each worker
91
Locksmiths
$26.25, plus $3.15 for each worker
92
Machines, coin- or token-operated
See "Laundry machines/laundromats" for laundry machines. Newspaper racks, telephones, bulk vending machines and stamp machines are exempt
$13.65
93
Manufacturers' representatives or agents
$26.25, plus $3.15 for each worker
94
Manufacturing
Includes fabricating, machine shops and processing; list unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
95
Marine
Boats, marinas, yachts and services; includes bait sales (list unless in connection with and incidental to merchant), brokers, charters or cruises, cleaning, dealers, independent salespeople, marinas or storage, marine ways, rental, repair and mobile wash and polish or bottom scraping
$26.25, plus $3.15 for each worker
96
Massage therapy
List unless taxed as a chiropractic physician, osteopathic physician, physician, podiatrist or psychologist.
$26.25, plus $3.15 for each worker
Independent massage therapist
$26.25
School teaching massage
$26.25, plus $3.15 for each worker
97
Merchants and merchandising
Merchant, no stock in city
$26.25, plus $3.15 for each worker
Merchant operating from vehicle(s) and having no place of business in the city. Taxes for the following categories are based on the business cost of their  average annual inventory, including stock on hand and in storage in the city (Taxes are not owed on inventory of liquor or tobacco items or stock located outside the city.); includes direct sales, distributing, import/export, mail order, merchandising via electronic, video or audio/visual means, pushcarts, retail sales, showroom, wholesale sales:
$26.25, plus $3.15 for each worker
Up to $20,000 of stock
$57.75
Each additional $1,000 of stock or fraction thereof
$5.25
98
Mobile home and trailers, dealers in
$26.25, plus $3.15 for each worker
99
Mobile home and trailer parks
$2.10 per space
100
Motorcycles
Includes motorbikes, motor scooters and similar devices. Rental only: list unless in connection with and incidental to another classification. Repair only: list unless in connection with and incidental to another classification. Sales, repair and rental
$26.25, plus $3.15 for each worker
101
Naturopathy
$26.25, plus $3.15 for each worker
102
Nurseries and/or kindergartens
$26.25, plus $3.15 for each worker
103
Nursing homes
$26.25, plus $3.15 for each worker
104
Occupational therapy
$26.25, plus $3.15 for each worker
105
Opticianry
$26.25, plus $3.15 for each worker
106
Optometrists or optometrists' offices
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
107
Osteopathic physicians or osteopath's office
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
108
Patrols, guards or watchmen agencies or services
$26.25, plus $3.15 for each worker
109
Pawnbrokers
Lending money on personal property when such property is delivered to the pawnee as security for the loan. List unless in connection with and incidental to secondhand sales, antique dealer, jeweler, junk dealer or merchant
$26.25, plus $3.15 for each worker
110
Peddling
$26.25, plus $3.15 for each worker
111
Photography
$26.25, plus $3.15 for each worker
112
Physical therapy
$26.25, plus $3.15 for each worker
Independent physical therapists
$26.25
113
Physicians or physicians' offices
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
114
Piano tuning
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
115
Plant nurseries
$26.25, plus $3.15 for each worker
116
Plating
With metals, list unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
117
Podiatrists or podiatrists' offices
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
118
Pool cleaning, non-chemical
List unless licensed as a swimming pool contractor
$26.25, plus $3.15 for each worker
119
Postal contract station
$26.25, plus $3.15 for each worker
120
Private investigation
$26.25, plus $3.15 for each worker
121
Promoters
$26.25, plus $3.15 for each worker
122
Property developing, leasing, managing or renting
List unless licensed as a general contractor or for real estate
$26.25, plus $3.15 for each worker
123
Prosthetics
Includes design, fitting, assembly, sale and/or service to the user or patient
$26.25, plus $3.15 for each worker
124
Psychologists or psychologist's office
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
125
Public accountants, C.P.A. or public accountants' offices
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
126
Publications, publishing, writing
$26.25, plus $3.15 for each worker
127
Public relations
List unless in connection with and incidental to advertising
$26.25, plus $3.15 for each worker
128
Radio and/or television
Includes radio and/or television broadcasting studios and sale and advertising offices with no broadcasting
$26.25, plus $3.15 for each worker
129
Railroads
$26.25, plus $3.15 for each worker
130
Real estate offices
$26.25, plus $3.15 for each worker
Independent real estate brokers or associates
$26.25
131
Rental
Includes rental of clothing, films, machinery, video and other equipment and renting on location
$26.25, plus $3.15 for each worker
132
Rental units
Where only 1 unit is offered for rent, no license is required. "Rental units" includes rooms, apartments, condominiums and separate condominium units, hotels, motels, motor courts, cottages, cabins, live-aboard boat slips and/or other buildings rented as living quarters by the day, week, month, season or year which are located on 1 lot, plot or parcel of ground or water; includes units with cooking facilities or where cooking is permitted and units without cooking facilities
$5.25 per unit for up to 99 units; $4.20 per unit for 100 or more units
133
Repair services
Other than automotive and machine; list unless in connection with and incidental to another classification and where 25% or less of the business gross floor area is used for repair. Mobile repair; list unless in connection with and incidental to  another classification
$26.25, plus $3.15 for each worker
134
Reproduction, etc.
Includes blueprinting, copying, duplicating, engraving, lithographing, mimeographing, multigraphing, printing, typesetting and similar activities; list unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
135
Rinks
For bicycles, skates, skateboards or other devices
$26.25, plus $3.15 for each worker
136
Savings and loan associations and banks
$26.25, plus $3.15 for each worker
137
Schools and instruction
1 to 10 students
$10.50
Each additional student List unless in connection with and incidental to another classification
$1.05
138
Secondhand merchants/sales
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
139
Secretarial, steno and related services
List unless licensed for court reporting or for word processing (electronic data processing)
$26.25, plus $3.15 for each worker
140
Sewing
Commercial; list unless in connection with and incidental to another classification. Home occupation
$26.25, plus $3.15 for each worker
141
Shoe repair
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
142
Shoeshine stand
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
143
Shooting ranges, galleries and/or archery ranges
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
144
Sitting or companion services
Includes adult only and on location (adults or children)
$26.25, plus $3.15 for each worker
145
Soft-water services
$26.25, plus $3.15 for each worker
146
Stenographers, public
$26.25, plus $3.15 for each worker
147
Surveyors
$26.25, plus $3.15 for each worker
148
Tailors
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
149
Tattooing
$26.25, plus $3.15 for each worker
150
Taxidermists
$26.25, plus $3.15 for each worker
151
Telegraph services
Includes companies and substations
$26.25, plus $3.15 for each worker
152
Telephone answering services
$26.25, plus $3.15 for each worker
153
Telephone solicitations
Soliciting business by telephone for others
$26.25, plus $3.15 for each worker
154
Temporary activities, each event
Tax to be paid by promoter, corporation, association or person responsible for the event; includes carnivals, circuses, concerts, dealers in Christmas trees (not required if accessory to merchant), entertainments,  exhibits, lecturers and instructions to groups, musicals, shows, temporary merchants, per location, including individual attractions and/or merchants whose primary intent is selling a product (if over 30 days, tax as a  merchant) and tent shows
$26.25
155
Theaters, stadiums, and other permanent places of amusement
$26.25, plus $3.15 for each worker
156
Therapies, medical or health
$26.25, plus $3.15 for each worker
157
Trade associations
$26.25, plus $3.15 for each worker
158
Transit mix cement
Manufacturing and distribution
$26.25, plus $3.15 for each worker
159
Travel agencies
$26.25, plus $3.15 for each worker
160
Utility companies
Includes electric companies, gas distribution plant (manufactured or natural), telephone companies
$26.25, plus $3.15 for each worker
161
Valet services
$26.25, plus $3.15 for each worker
162
Vehicle parking, parking lots or storage garages
$5.25, plus $1.05 for each space
163
Vehicles
Includes driveway services, filling stations, hauling, hauling trailers, new-car agencies, oil change and lube, painting and undercoating (list  unless licensed as automotive repair or incidental to automotive sales; this category not intended for businesses engaged in detailing only), rental of hauling trucks, rental or leasing agencies, repair, trucks for hire (list unless in connection with and incidental to another classification), used-car dealers (list unless licensed as a used-car sales lot or as a broker-dealer in merchandise), used-car sales, wash and polish (list unless in connection with and incidental to another classification), wrecker or towing services
$26.25, plus $3.15 for each worker
164
Vehicles for hire and taxicabs
$26.25 each
165
Vending machine operators or companies
$26.25, plus $3.15 for each worker
166
Veterinarians or veterinarian's office
Includes 1 professional
$210
Each additional professional
$105
Each worker
$3.15
167
Warehouses, warehousing or storage
Up to 5,000 square feet
$52.50
Each additional 1,000 square feet or fraction thereof
$5.25
168
Window tinting or filming
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
169
Wood dealers
$26.25, plus $3.15 for each worker
170
Wrecking yards
List unless in connection with and incidental to another classification
$26.25, plus $3.15 for each worker
171
Unclassified
Every business, occupation or profession substantial, fixed or temporarily engaged in by any person within the city and for which no license has been ordained and not  herein specifically designated
$26.25, plus $3.15 for each worker
[1]
Editor's Note: This ordinance also repealed former §§ 146-18 through 146-20, Plates for machines, lease or operation without license prohibited, and increasing number of devices, respectively. This ordinance also provided for the renumbering of former §§ 146-23 through 146-25 as §§ 146-18 through 146-20, respectively.

§ 146-19 Construal of terms according to ordinary and usual meaning.

The definition of any of the occupations set forth in the schedule of rates,[1] except as otherwise defined in the Code, shall be such that the occupations shall be construed according to their ordinary and usual meaning in the course of trade or business or profession in the county or as defined in Webster's Dictionary.
[1]
Editor's Note: See § 146-23 above.

§ 146-20 Penalties for offenses.

[Amended 4-27-1993 by Ord. No. 93-08]
Any person, firm, corporation or agent who or which violates any of the provisions of this chapter or who fails to comply therewith shall be punished as set forth in Chapter 1, General Provisions, Article II, of this Code.