City of South Pasadena, FL Fees; Penalties; Construal of Terms

Article III: Fees; Penalties; Construal of Terms

Chapter 146: Business Tax Receipts Article III Fees; Penalties; Construal of Terms

§ 146-18 Business tax receipt fee schedule.

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

§ 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.