As used in this chapter, the following terms
shall have the meanings indicated, unless the context clearly indicates
otherwise:
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]
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]
A series of private garages not more than one (1) story in
height located jointly on a parcel of land under one (1) ownership.
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.
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.
Any public eating place having a seating capacity for ten
(10) or fewer persons, except places serving wrapped sandwiches only.
Any studio, room or establishment used by two (2) or more
persons for the purpose of giving instructions in music.
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.
Any person engaged in the business of lending money on personal
property, which property is delivered to the pawnee as security for
the loan.
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.
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.
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:
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]
