BUSINESS TAX

Tampa City Code ch. 24, art. V

in effect

Tampa City Code § 24-101 Definitions.

Sec. 24-101. - Definitions. The following words, terms and phrases, when used in this article and any other section of this chapter associated therewith, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Average annual inventory means one-twelfth of the sum of a person's inventory on hand, in storage, in a floor plan arrangement or held on consignment for each month of the person's preceding fiscal year, at cost. Business means any activity engaged in by any person, or caused to be engaged in by such person, with the object of private gain, benefit or advantage, either direct or indirect. Business tax receipt means the document that is issued by the business tax division which bears the words "City of Tampa Tax Receipt Business Tax Division" and evidences that the person in whose name the document is issued has complied with the provisions of this chapter relating to the business tax. Charitable institutions means only nonprofit corporations operating physical facilities in the state at which are provided charitable services, a reasonable percentage of which are without cost to those unable to pay. Educational institutions means state tax-supported or parochial, church and nonprofit private schools, colleges or universities conducting regular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Secondary Schools, the department of education or the Florida Council of Independent Schools, and nonprofit libraries, art galleries and museums open to the public. Merchandise means any goods, wares or commodities bought or sold in the usual course of trade, wholesale or retail, including necessities, provisions and articles for immediate consumption. Merchant means any person engaged in the business of selling merchandise at retail or wholesale, including merchandise agencies, merchandise brokers, dealers, distributors, jobbers, buying clubs and all others whose business includes the sale of merchandise, except a manufacturer or processor who creates or fabricates an entirely new or different product or article from inventory and those businesses which pay an additional business tax based upon number of workers or floor space in a particular classification. Vendors of feed or flour, bottling works, processors of bakery and dairy products, stone works, planers or shapers of lumber and other persons who do not create an entirely new or different article shall be deemed merchants for the purposes of this article. Occupation means the particular employment, trade or calling of a person which engages such person's time and efforts. Person means any individual, firm, partnership, joint adventure, syndicate, or other group or combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary, and includes the plural as well as the singular. Profession means a vocation or occupation requiring special, usually advanced, education and skill. Religious institutions means churches and ecclesiastical or denominational organizations or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on, and church cemeteries. Supermarket means any business location of at least five thousand (5,000) square feet that sells food products and household goods. Worker means every person engaged in any business, profession or occupation under any appointment, agency, contract of hire or apprenticeship, express or implied, oral or written. (Ord. No. 89-245, § 2(37-101), 9-28-89; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96; Ord. No. 2007-200, § 2, 10-4-07)

Tampa City Code § 24-102 Business tax payment required; uniformity and exemptions.

Sec. 24-102. - Business tax payment required; uniformity and exemptions. (a) It is unlawful for any person to exercise any of the privileges or to carry on or engage in or conduct any of the businesses, occupations or professions specifically enumerated in this article without paying the business tax or taxes required hereby in the manner herein provided or to fail to make reports to the business tax division, as required, or to violate any other provision of this article. (b) The customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in this state are exempt from the requirements of this article. Proof of exemption under this section shall be made to the business tax division under oath upon forms to be furnished by the business tax division. (c) Nothing in this article shall be construed to permit the operation of any business or the performance of any activity prohibited or otherwise more restrictively regulated under any other section of this Code or under state or federal law. The payment of the business tax for any business or activity under this article shall in no way be construed to permit or allow any business or activity which is contrary to any other provision of this Code, state or federal law or against public policy. (d) Exempt from the requirement to pay an business tax are those persons who are declared to be exempt under F.S. Ch. 205. (Ord. No. 89-245, § 2(37-102), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-103 Each location to pay a separate business tax.

Sec. 24-103. - Each location to pay a separate business tax. If any person operates any of the businesses provided for in this article at more than one (1) location, each location shall be considered a separate business and a separate business tax therefor is required to be paid, unless otherwise herein provided. (Ord. No. 89-245, § 2(37-103), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-104 Report of information to the business tax manager.

Sec. 24-104. - Report of information to the business tax manager. Each person required to pay an business tax shall report under oath to the business tax manager all information necessary for a proper determination of the business tax due for each classification to which such person is subject, including number of workers as reported on the state UCT-6 unemployment compensation forms and size or average annual inventory. If applicable, each person may be required to provide the business tax manager with verifiable evidence of the value of such person's average annual inventory to substantiate the reported value thereof. The business tax manager is authorized to propound interrogatories and to furnish forms for the filing of the reports to obtain the information necessary to determine the proper business tax due. The business tax division is further authorized to make such investigation and inspection of each place of business and the records pertaining thereto as is necessary to verify any reports or to determine the proper business tax or taxes due under this chapter. (Ord. No. 89-245, § 2(37-104), 9-28-89; Ord. No. 90-208, § 1, 8-9-90; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-105 When business taxes due and payable; half-year business taxes.

Sec. 24-105. - When business taxes due and payable; half-year business taxes. The business taxes required by this article shall be due and payable on or before October first of each year and shall expire on September thirtieth of the succeeding year, unless otherwise provided herein, except a business that shall begin between April first and September thirtieth may pay a business tax for one-half of the amount provided, unless otherwise provided for herein. (Ord. No. 89-245, § 2(37-105), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-106 Penalty for delinquent payment of business taxes.

Sec. 24-106. - Penalty for delinquent payment of business taxes. (a) Any person failing to pay a business tax required by this article by September 30 shall be subject to a delinquency penalty of ten (10) percent of the total tax due for the month of October and an additional delinquency penalty of five (5) percent of the tax due for each month of delinquency thereafter until paid, provided that the total penalty shall not exceed twenty-five (25) percent of the total tax due. (b) Any person who engages in or manages any business, occupation or profession without first paying a business tax, if required, is subject to a penalty of twenty-five (25) percent of the license [business] tax determined to be due. (c) Any person who engages in any business, occupation or profession covered by this article, who does not pay the required business tax within one hundred fifty (150) days after the initial notice of tax due, and who does not obtain the required business tax receipt is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to two hundred fifty dollars ($250.00). (d) The penalties and civil sanctions set forth in this section, for the delinquent payment of business taxes, are exhaustive and to the exclusion of any and all other penalties and sanctions. Consistent therewith, the general penalty provisions under section 1-6 of the City of Tampa Code shall not be applicable to the delinquent payment of business taxes. (Ord. No. 89-245, § 2(37-106), 9-28-89; Ord. No. 94-145, § 3, 7-21-94; Ord. No. 96-146, § 2, 7-18-96; Ord. No. 2006-101, § 1, 4-20-06)

Tampa City Code § 24-107 Issuance of receipts for payment of business tax; record of business taxes.

Sec. 24-107. - Issuance of receipts for payment of business tax; record of business taxes. All receipts for payment of business taxes shall be made out and issued by the business tax upon payment of the business tax, and a list of all such business tax receipts issued shall be preserved, showing the date of issuance, the name of the party to whom issued, the number of the business tax receipt and the nature of the business, profession or occupation. (Ord. No. 89-245, § 2(37-107), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-108 Transfer of business tax credit.

Sec. 24-108. - Transfer of business tax credit. Any business tax receipt may be transferred from one location to another location within the city upon the presentation of the original business tax receipt and payment of any applicable application and transfer fees provided by law or ordinance. (Ord. No. 89-245, § 2(37-108), 9-28-89; Ord. No. 94-145, § 4, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-109 Posting.

Sec. 24-109. - Posting. Each and every person required by this article to pay a business tax shall post and at all times display the business tax receipt in his business establishment. (Ord. No. 89-245, § 2(37-109), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-110 Duty of owners, proprietors, officers, agents, managers, etc., to comply with article.

Sec. 24-110. - Duty of owners, proprietors, officers, agents, managers, etc., to comply with article. It is the duty of all owners, proprietors, officers, agents, managers, etc., of all businesses to see that all businesses comply with the provisions of this article. Each owner, proprietor, officer, agent, manager, etc., of any business required by this article to pay a business tax who shall carry on or conduct such business without having made the payments and otherwise complied with the terms of this article shall be subject to the same penalty imposed upon persons violating the provisions of this article. In the absence of any owner, proprietor, officer, agent or manager, any person operating or in charge of any business being conducted without complying with the requirements of this article shall be subject to the same penalty imposed upon persons violating provisions of this Code. (Ord. No. 89-245, § 2(37-110), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-111 Computation of tax on new businesses.

Sec. 24-111. - Computation of tax on new businesses. Any person beginning any new business under a classification covered by this article, the business tax for which is based on average annual inventory, shall pay all the business taxes required by this article and shall pay the merchant's tax based upon initial inventory, at cost. If any business is operated less than twelve (12) months during the preceding business tax year, the business tax shall be arrived at by taking the average monthly inventory for that part of the year to arrive at the amount for the current business tax year. (Ord. No. 89-245, § 2(37-111), 9-28-89; Ord. No. 94-145, §§ 5, 6, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-112 Tax on average annual inventory in addition to regular business tax.

Sec. 24-112. - Tax on average annual inventory in addition to regular business tax. Any business tax based on average annual inventory which is levied pursuant to this article is in addition to any business taxes levied under any other classification, and the average annual inventory as used for the determination of such business tax shall be based upon the inventory or merchandise. (Ord. No. 89-245, § 2(37-112), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-113 Records—To be kept by all persons engaging in business for which business tax required.

Sec. 24-113. - Records—To be kept by all persons engaging in business for which business tax required. It is the duty of every person engaging in or continuing to engage in the city in any business or exercising any privilege subject to a business tax to maintain the following: suitable records of the average annual inventory of the business; all invoices of goods and merchandise purchased or received for resale; and the employment records of all workers of the business. Such records shall be maintained for a period of two (2) years, and shall be provided to the business tax division for inspection upon request. (Ord. No. 89-245, § 2(37-113), 9-28-89; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-114 Same—Inspection of books and records.

Sec. 24-114. - Same—Inspection of books and records. Any person who has paid, or is required to pay, a business tax pursuant to this article shall upon demand by the business tax division or the designated agent thereof, open for inspection during normal business hours all portions of such business and furnish the business tax division or designated agent thereof, for inspection and examination, all books and records of such business, to enable the business tax division or the designated agent thereof to determine the proper classification of such business and the correct amount of business tax therefor. (Ord. No. 89-245, § 2(37-114), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-115 Compliance with sections 24-110 to 24-114.

Sec. 24-115. - Compliance with sections 24-110 to 24-114. (a) It is unlawful for any business tax receipt holder, any person subject to a city business tax or for any servant, agent, manager or worker of such person, by whatever name or title he may be known, to fail or refuse to perform any duty imposed upon the business tax receipt holder or person who may be due to pay a business tax, including the duties set forth in sections 24-110 to 24-114. (b) It is unlawful for any person referred to in this section to fail or refuse to surrender for inspection any records, books or memoranda referenced herein which may be in their charge, custody or supervision, refuse to answer reasonable interrogations or obstruct or interfere with the business tax division or other authorized person in obtaining information necessary or pertinent for determining the proper business tax amount. (c) It is unlawful for any servant, agent, manager or worker of any person subject to this article who has custody of, or who is charged with the safekeeping, receiving, sale or accounting of, any goods or merchandise or the managing, control or supervision of any business, occupation or profession for which a city business tax is required, to act or perform in such capacity for such person without complying with the provisions of this article. (Ord. No. 89-245, § 2(37-115), 9-28-89; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-116 When amount of tax computed according to amount of measurement.

Sec. 24-116. - When amount of tax computed according to amount of measurement. When the amount of a business tax is based upon or measured by the amount of floor space, the seating capacity, the number of workers, the number of units of equipment or any other units of measurement, the business tax shall be due and payable according to the greatest amount of floor space, the highest seating capacity, the greatest number of workers, the greatest number of units of equipment and the greatest number of any other units of measurement employed or used during any twenty-four-hour period of the business tax year. Each officer of a corporation is considered a worker. After the payment of a business tax, if the amount or number of units of measurement are increased, an additional business tax shall be paid for the increase. (Ord. No. 89-245, § 2(37-116), 9-28-89; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-117 Fixing of business tax if records, etc., not available.

Sec. 24-117. - Fixing of business tax if records, etc., not available. If any holder of a business tax receipt of the city or any person who is due to pay a city business tax has not in his possession or under his control in the city a true record of the business transacted or has failed to comply with the provisions of this article or refuses to submit the records and information as required herein for examination or fails to cooperate with the business tax division, the business tax division shall ascertain and fix the amount of business tax of the person from the best information and data obtainable. The amount so found and fixed is the business tax due by the person, and it is the duty of the business tax division to proceed to collect such amount as provided by law. No action of the business tax division as provided in this section shall bar the further enforcement action for any subsequent violation of the provisions of this article or any other ordinance. (Ord. No. 89-245, § 2(37-117), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-118 Chain store warehouses.

Sec. 24-118. - Chain store warehouses. Persons having what is known as chain stores and operating warehouses to replenish their chain stores who sell from the warehouse or depot are liable for the business tax as a merchant for every warehouse or depot in addition to the chain store business tax. (Ord. No. 89-245, § 2(37-118), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-119 Compliance with zoning, fire, health and police regulations.

Sec. 24-119. - Compliance with zoning, fire, health and police regulations. Any person who pays a business tax under the provisions of this article shall, in addition to complying with the requirement set forth in this article, comply with the necessary zoning, fire, health and police regulations pertaining to the location of the business for which the business tax is paid. (Ord. No. 89-245, § 2(37-119), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Tampa City Code § 24-120 Levy and collection of tax; amounts.

Sec. 24-120. - Levy and collection of tax; amounts. (a) A business tax is hereby levied on and shall be collected from any person who maintains a permanent business location or branch office within the city, for the privilege of engaging in or managing any of the businesses, professions or occupations herein enumerated within the city and any person who does not maintain a permanent business location or branch office within the city and who transacts any of the businesses or engages in any of the occupations or professions herein enumerated in interstate commerce, if such tax is not prohibited by section 8 of Article I of the United States Constitution; each such amount, unless otherwise specifically provided, being the amount payable as a business tax for the privilege of engaging in or managing the corresponding business, profession or occupation, and it shall be unlawful for any person to engage in or manage any business, profession or occupation herein enumerated without having first paid the business tax herein provided and complied with the terms hereof, as follows: (001) ADMINISTRATIVE OFFICE: ..... (a) 1 to 5 workers .....$217.04 (b) 6 to 10 workers .....325.57 (c) Over 10 workers .....434.10 (002) ADVERTISING AGENCY .....243.09 (a) In addition, for each worker .....17.35 (003) AGENCIES: ..... (a) Commercial agency/credit rating company, including the business of furnishing information as to credit ratings .....520.92 (b) Investment/security company selling or offering for sale investments or securities which are to mature by the payment of installments or otherwise, but not to include stock or bond brokers and insurance companies paying a business tax .....231.52 (004) AIRCRAFT: ..... (a) School operator and operator carrying passengers for hire or commercial purposes: ..... (1) Operator-annual .....115.76 (2) For each additional plane .....28.93 (b) Aircraft advertising, each plane .....115.76 (c) Aircraft dealer .....231.52 (1) In addition, for each worker .....17.35 (005) ALUMINUM (Wholesale Distributor) .....231.52* (006) AMUSEMENTS: ..... (a) Amusement arcade or hall, where the sole or main business or a portion thereof, is the use or operation of such devices by the same owner or lessee at a single location .....57.87 (1) In addition, for each device .....27.78 Provided, however, that no device(s) used in an amusement arcade or hall shall be transferred from such amusement arcade or hall location to another location, unless a new separate business tax for such device(s) is first paid.\ (b) Bowling alley, first 2 alleys .....50.63 (1) Each additional alley .....28.93 (c) Pool and billiard tables, for Each table .....28.93 (d) Golf: ..... (1) Carpet or Miniature Golf .....57.87 (2) Golf Course .....115.76 (3) Golf Driving Range .....57.87 (e) Shooting gallery .....191.00 (1) Archery Range .....57.87 (f) Rink: skating, bicycle, and motorbike, etc. .....115.76 (g) Circus .....520.92 (h) Motion picture theater. ..... The business tax shall be determined and measured by the seating capacity, as follows: (1) Where seating capacity is 500 or less .....347.28 a. For each additional 200 seats or fraction thereof .....49.47 (2) Drive-in regardless of capacity .....347.28 (3) Theater where foreign language films are shown exclusively and operating only 4 days a week, regardless of capacity .....231.52 (4) Adult theater (as defined in Chapter 27 of this Code) where seating capacity is 500 or less .....347.28 a. For each additional 100 seats or fraction thereof .....50.63 (i) Show, traveling show of any kind (except circuses), closed circuit T.V., or concert of any kind: ..... (1) Per day .....173.63 (2) Per year .....390.68 (j) Festival, carnival or special event .....347.28 (k) Amusement parks, where amusements such as small shows, merry-go-rounds, etc., are located at one general place and operated under one management .....520.92 (1) Ferris wheel and other amusement devices operated for profit not in amusement parks, each device .....115.76 (l) Exhibition: ..... (1) Promoter .....578.81 (2) Exhibition with sales (such as home shows, boat shows, mobile and camper shows, stamp shows, etc.) .....231.52 (3) Live entertainment (non adult) .....231.52 (m) Adult bookstore (as defined in Chapter 27 of this Code) .....115.76* (n) Special cabaret (as defined in Chapter 27 of this Code): ..... (1) For each cabaret .....115.76 (2) In addition, for each worker .....17.35 (o) Live model studio (as defined in Chapter 27 of this Code): ..... (1) For each studio .....115.76 (2) In addition, for each worker .....8.67 (p) Escort service (as defined in Chapter 27 of this Code): ..... (1) For each service organization .....115.76 (2) In addition, for each worker .....8.67 (007) ANTIQUE APPRAISER .....115.76 (008) ANTIQUE SHOP .....115.76* (009) APPLIANCES: ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (010) AQUARIUM .....115.76* (011) ARCHITECT AND ENGINEER (each person engaged as an architect or engineer, whether alone, or for a person.) .....231.52 (012) ARMORED CAR SERVICE: ..... (a) When operating from 1 to 5 vehicles .....151.93 (b) 6 to 10 vehicles .....332.80 (c) 11 to 20 vehicles .....513.68 (d) 21 or more vehicles .....875.44 (013) ART SHOW .....347.28 (014) ART GALLERY, SUPPLIES AND FRAMING .....115.76* (a) Art studio .....115.76 (b) In addition, for each worker .....8.67 (015) ART SUPPLIES AND EQUIPMENT (Wholesale Distributor) .....231.52* (016) ARTIST (portrait)/Commercial, etc. .....173.63 (017) ASSEMBLY OF PARTS/GOODS .....115.76 (a) In addition, for each worker .....17.35 (018) AUCTION AND AUCTIONEER: ..... (a) Auction house .....434.10 (b) Auction of jewelry, diamond, and other precious stones and metals for a period of fifteen days: ..... (1) Itinerant, for each day .....173.63 (2) Nonitinerant, for each day .....34.72 (c) Auction of real property, including furnished homes where conducted by licensed brokers .....434.10 (019) AUTHOR .....173.63 (020) AUTOMATED TELLER/SCRIPT/MONEY MACHINE (excluding remote service Terminals owned by banks and building or savings and loan associations) .....28.93 (021) AUTOMOBILE OR MOTOR VEHICLE: ..... (a) New car dealer and used car dealer: ..... (1) No workers .....231.52 (2) In addition, for each worker .....17.35 (b) Motorcycles and minibikes: ..... (1) Dealer .....115.76* (2) Rentals .....115.76 (3) Repairs .....81.02 (4) In addition, for each worker .....8.67 (c) Automobile wrecking or used car parts dealers: ..... (1) No workers .....231.52 (2) In addition, for each worker .....17.35 (d) Automobile service station, washing, polishing, greasing, lubricating, and like servicing of automobiles, selling gasoline, but not including repair work or the sale of merchandise where a business tax is otherwise required by this article: ..... (1) No workers .....57.78 (2) For each gas hose .....5.78 (3) In addition, for each worker .....17.35 (e) Drive-Yourself or U-Drive-It Company, or person engaged in the business of renting or leasing automobiles, auto trucks, and truck trailers to be driven by others: ..... (1) For the owner or operating company: ..... (i) Upon operating from 1 to 5 Vehicles .....137.45 (ii) 6 to 10 vehicles .....245.98 (iii) 11 to 20 vehicles .....354.51 (iv) 21 to 29 vehicles .....571.56 (v) 30 or more vehicles .....766.92 (2) One-way truck rental with various locations and not to exceed 3 trucks at each location; upon furnishing the city with a list of locations shall pay a tax not to exceed 30 vehicles .....723.51 (f) Motor vehicle repair shop engaged in any type of repair of motor vehicles, including, but not limited to, painting, top, body, upholstering, window tinting or other repairs, shall pay a minimum business tax where not more than 1 mechanic is employed. ..... (This shall include the proprietor or operator if engaged in repair work) .....81.02 (1) In addition, for each additional worker .....8.67 (2) Auto Window Tinting .....81.02 (i) In addition, for each worker .....8.67 (g) Storage, impound lot or parking lot where charge is made: ..... (1) 5 to 20 vehicle capacity .....28.93 (2) 21 to 50 vehicle capacity .....50.63 (3) 51 to 75 vehicle capacity .....72.34 (4) 76 to 100 vehicle capacity .....108.51 (5) Over 100 vehicle capacity .....144.70 (6) Temporary parking lots or buildings, regardless of size, for each week or part of a week .....11.57 (h) Wrecker and/or tow car; person using what are commonly termed "wreckers" for the purpose of towing or transporting wrecked or disabled automobiles, whether or not such activity is incidental to or connected with any other business and operating on streets of the city. ..... (1) When operating from 1 to 3 vehicles .....57.87 (2) 4 to 6 vehicles .....231.52 (3) 7 or more vehicles .....405.16 (i) Car wash or what is known as beauty care, washing, polishing, steams cleaning, detailing .....115.76 (1) In addition, for each worker .....17.35 (022) AUTOMOTIVE PARTS, SUPPLIES AND EQUIPMENT: ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (023) BAKERY PRODUCTS (except candy, cake or crackers distributor): ..... (a) Retail .....57.87* (b) Wholesale .....231.52* (c) In addition, for each worker .....17.35 (024) BANK AND BUILDING OR SAVINGS AND LOAN ASSOCIATION (not within the classification of finance company, loan company, money lender, pawnbroker, or salary purchaser, except as otherwise provided by law): ..... (a) With less than $10,000,000.00 of savings deposits, including time deposits .....723.51 (b) With $10,000,000.00 and less than $25,000,000.00 of savings deposits, including time deposits .....1,085.25 (c) With $25,000,000.00 and less than $50,000,000.00 of savings deposits, including time deposits .....1,447.02 (d) With $50,000,000.00 and over in savings deposits, including time deposits .....2,170.53 (e) Remote service terminal, each location .....723.51 (025) BAR/LOUNGE/TAVERN .....46.30 (026) BARBER: ..... (a) Salon/Shop Owner .....115.76 (b) Each Barber .....13.89 (027) BATH HOUSE .....115.76 (028) BATH TECH WORKER .....17.35 (029) BEAUTY AND BARBER SUPPLIES AND EQUIPMENT: ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (030) BENCHES, on public sidewalks .....434.10 (031) BICYCLES, sales .....57.87* (032) BOATS - SALES .....115.76* (a) Operation for hire or commercial pleasure/sightseeing .....57.87 (1) In addition, for each worker .....17.35 (033) BOOKSTORE (new) .....115.76* (034) BOOKKEEPER/ACCOUNTANT .....231.52 (035) BOOKKEEPER AND TAX SERVICE OR ACCOUNTANT: ..... (a) Person engaged in bookkeeping or tax service .....173.63 (b) Person practicing as bookkeepers or accountants for other persons engaged in bookkeeping or tax service .....57.87 (c) (1) Tax service/income - seasonal each location .....57.87 (2) In addition, for each worker .....28.93 (036) BOOTBLACK, per chair .....13.89 (037) BOTTLE CLUB .....723.51 (038) BOTTLED GAS .....115.76 (039) BOTTLING WORKS (soft drinks, soda water or wholesale distributor of same) .....231.52* (040) BREEDER .....173.63 (a) In addition, for each worker .....8.67 (041) BROKER: ..... (a) Broker, equipment .....231.52 (b) Merchandise broker, agent or representative and manufacturers' agent, broker and representative .....231.52 (1) In addition, for each worker .....17.35 (c) Stocks/Bonds/Commodities, etc. .....723.51 (d) Transportation ticket broker, including persons selling tickets on commission for any form of transportation, except when paying a travel agency or bureau business tax .....115.76 (e) Ticket sellers for athletic events, shows and public performances .....115.76 (f) Auto broker - no inventory at location, must have state auto dealer license .....231.52 (1) In addition, for each worker .....17.35 (g) Food/Meat .....115.76 (1) In addition, for each worker .....17.35 (h) Mobile Homes .....231.52 (1) In addition, for each worker .....17.35 (i) Miscellaneous Broker .....115.76 (1) In addition, for each worker .....17.35 (042) BUILDERS' SUPPLIES (including sand, shell, stone, marble, or tile, and Artificial stone or manufacturers of same, unless paying lumber dealer's Business tax) .....115.76* (043) BUSES: ..... (a) Sightseeing, 8 or less passenger capacity .....21.69 (b) 9 or more passengers .....50.63 (c) Handicap .....21.69 (044) BUSINESS MACHINES (new & used) .....173.63* (045) CAMERA AND PHOTO SHOP .....115.76* (046) CARD AND NOVELTY SHOP .....115.76* (047) CARPET CLEANER AND INSTALLER: ..... (a) Carpet & rug cleaner .....81.02 (1) In addition, for each worker .....8.67 (b) Installation and service .....81.02 (1) In addition, for each worker .....17.35 (048) CATERER: (this classification includes sales on industrial sites only): ..... (a) Industrial .....92.61 Industrial catering means a caterer serving foodstuffs of said industry on private property, said foodstuffs to be served from a vehicle and including, but not limited to, ice cream, milk, bread, bakery products, coffee, prepared sandwiches, box lunches, cold drinks and other related items. (1) In addition, for each worker .....17.35 (b) Social functions .....115.76 (1) In addition, for each worker .....17.35 (c) Airlines .....231.52 (1) In addition, for each worker .....17.35 (049) CEMENT MANUFACTURING PLANTS (See Manufacturers). ..... (050) CERAMICS: ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (051) CHAIN STORE/WAREHOUSE .....231.52* (052) CHECK CASHING FACILITY .....115.76 (a) In addition, for each worker .....17.35 (053) CHEMICALS: ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (054) CHILD CARE: ..... (a) 1 to 30 children .....28.93 (b) 31 to 45 children .....50.63 (c) 46 to 75 children .....72.34 (d) 76 to 100 children .....108.51 (e) 101 children and over .....144.70 (055) CHRISTMAS TREE LOT .....28.93 (056) CITRUS SHIPPER .....115.76 (057) CLOTHING .....115.76* (058) CLUB HOUSE WITH ALCOHOL .....69.45 (059) CLUB HOUSE WITHOUT ALCOHOL .....69.45 (060) COFFEE ROASTER OR COFFEE MILL .....115.76 (a) In addition, for each worker .....17.35 (061) COIN-OPERATED MACHINES: ..... (a) Skill games, pinball machines, pool tables, slot or coin operated: ..... (1) Each machine .....28.93 (b) Vending machines: ..... (1) Gumball and novelty machines: ..... a. Four (4) machines or less, on single rack .....9.26 b. Each additional machine .....9.26 (2) Beverage machines (not including milk) .....15.61 (3) Candy, crackers and chips (Snacks) .....7.91 (4) Cigarette .....28.93 (5) Food (including milk) .....28.93 (6) Other vending machines .....28.93 (c) Service machines, including, but not limited to, Weighing scales, dry cleaning machines, mechanical rides, games, hair dryers, vacuum cleaners, movie music box machines, and like machines, telephones, etc. .....28.93 (062) COIN AND STAMP SHOP .....115.76* (063) COLD STORAGE: ..... Those persons engaged in the business of operating cold storage facilities or cold storage rooms or lockers for hire or rental for the purpose of storing merchandise or personal property belonging to others, except those paying an ice factory, public warehouse and public storage business tax, shall pay for each separate building as follows: (a) With 10,000 square feet or less of floor space .....173.63 (b) In addition, for each 1,000 square feet in excess of 10,000 square feet, but less than 49,999 square feet .....5.78 (c) In addition, for each 1,000 square feet, in excess of 50,000 square feet .....1.43 (064) COLLECTIBLES (comic books, baseball cards and other similar items) .....115.76* (065) COLLECTION/BILL COLLECTOR/BILLING AGENCY: ..... (a) Collector or agency operated by an individual having no workers .....115.76 (b) Agency employing collectors, for each worker in collections .....69.45 (066) COMMERCIAL RENTAL PROPERTY .....144.70 (067) COMMUNICATION SERVICE MACHINE (facsimile machines, electronic mail, etc.) .....57.87 (068) COMPANION SERVICE (Non-Adult) .....173.63 (a) In addition, each worker .....8.67 (069) COMPUTER ADVERTISING .....243.09 (a) In addition, for each worker .....17.35 (070) COMPUTER/DATA SUPPLIES (software and program development, excluding computer time) .....231.52 (a) In addition, for each worker .....17.35 (071) COMPUTER MANUFACTURE (See Manufacturer or Factory). ..... (072) COMPUTER SERVICE .....115.76 (a) In addition, for each worker .....8.67 (073) COMPUTER SYSTEMS ANALYST .....115.76 (a) In addition, for each worker .....17.35 (074) COMPUTER PAYROLL SERVICE .....173.63 (a) In addition, for each worker .....17.35 (075) CONCRETE PRODUCTS .....115.76* (076) CONSULTANT .....115.76 (a) In addition, for each worker .....8.67 (077) CONTRACTOR: ..... (a) General Contractor .....318.33 (b) Building Contractor .....289.40 (c) Residential Contractor .....173.63 (d) Air-conditioning contractor, certified and registered: ..... (1) Class A .....318.33 (2) Class B .....289.40 (3) Class C .....173.63 (e) Asbestos abatement contractor, registered .....173.63 (f) Back flows prevention .....115.76 (g) Boiler installation .....115.76 (h) Burglar alarm contractor .....173.63 (i) Carpentry .....173.63 (j) Concrete .....173.63 (k) Demolition .....173.63 (l) Electrical contractor, certified and registered .....289.40 (m) Electrical Outdoor Signs .....260.46 (n) Electrical Lighting Maintenance .....173.63 (o) Excavating .....173.63 (p) Fence .....173.63 (q) Fire protection contractor, certified: ..... (1) Fire protection contractor I .....318.33 (2) Fire protection contractor II .....289.40 (3) Fire protection contractor III .....173.63 (4) Fire protection contractor IV .....173.63 (5) Fire protection contractor V .....173.63 (r) Gas (natural) .....173.63 (s) Gypsum drywall contractor, registered .....173.63 (t) Insulation .....173.63 (u) Lawn sprinkler .....173.63 (v) Low voltage contractor .....173.63 (w) LP Gas .....173.63 (x) Masonry .....173.63 (y) Mechanical contractor, certified and registered .....318.33 (z) Mobile Home Installation .....173.63 (aa) Painter .....173.63 (bb) Paving .....173.63 (cc) Pile Driving .....173.63 (dd) Plastering, stucco and lathing .....173.63 (ee) Plumbing contractor, certified and registered .....173.63 (ff) Plumbing contractor, registered .....115.76 (gg) Pollutant storage systems contractor certified .....173.63 (hh) Pool contractor, commercial, certified .....173.63 (ii) Pool contractor, residential, certified .....173.63 (jj) Pool contractor, service, certified .....173.63 (kk) Roofing contractor, certified and registered .....173.63 (ll) Septic Tank .....173.63 (mm) Sheet Metal, certified and registered .....173.63 (nn) Sign .....318.33 (oo) Solar energy, certified .....173.63 (pp) Storm Sewer .....173.63 (qq) Structural steel .....173.63 (rr) Structure fabricator, aluminum .....173.63 (ss) Structure moving .....173.63 (tt) Tile Terrazzo (including Marble) .....173.63 (uu) Tree service and site clearing .....173.63 (vv) Unclassified, any contractor not specifically enumerated herein .....173.63 (ww) Underground utilities .....173.63 (xx) Waterproofing, guniting and sandblasting .....173.63 (yy) Specialty electrical contractor lighting maintenance .....173.63 (zz) Alarm systems contractor I .....173.63 (aaa) Alarm systems contractor II .....115.76 (bbb) Fire extinguisher contractor, class A .....173.63 (ccc) Fire extinguisher contractor, class B .....173.63 (ddd) Fire extinguisher contractor, class C .....173.63 (eee) Fire extinguisher contractor, class D .....173.63 (078) COPY MACHINES, SUPPLIES AND EQUIPMENT (Wholesale) .....231.52* (079) COSMETICS .....115.76* (080) COSMETOLOGIST .....13.89 (a) Salon/Shop Owner .....115.76 (081) COURT REPORTER .....115.76 (a) In addition, for each worker .....17.35 (082) CRACKERS, CAKE AND CANDY (wholesale manufacturer or distributor in other bakery products) .....115.76* (083) DAIRY PRODUCTS .....115.76* (084) DANCE HALL, or place of business where dancing is permitted .....231.52 (085) DATING SERVICE .....173.63 (a) In addition, for each worker .....8.67 (086) DECORATING (persons engaged in the business of decorating streets or buildings with any gala paraphernalia, including the decorating or manufacture of floats or other like parade items) .....57.87 (a) In addition, for each worker .....17.35 (087) DELICATESSEN .....115.76* (088) DEPARTMENT STORE (combined business tax classification in lieu of various "merchant" classifications) .....1,229.97* (089) DIRECTORIES (persons making or offering for sale, state, county, or city directories, telephone or otherwise) .....723.51 (090) DISC JOCKEY .....115.76 (091) DOG GROOMING SEE: PET ..... (092) DOG RACING, as authorized by State Division of Pari-Mutuel Wagering, Per day .....57.87 (093) DRAFTSMAN .....86.81 (094) DRUG STORE (not to include pharmacy) .....115.76* (095) ELECTRICAL: ..... (a) Electrical equipment, machinery or supply, wholesale or distributor only .....173.63* (b) Electrical fixtures retail .....115.76* (c) Electrical fixtures wholesale .....231.52* (096) ELECTRONICS (includes radio, television, records, compact discs, hi-fi stereo and like items, sale of, whether new or used) ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (097) ELEVATORS: ..... (a) Dealer in or agent for and including maintenance .....347.28 (b) Maintenance and repair service only .....115.76 (1) In addition, for each worker .....17.35 (098) EMPLOYMENT, TEMPORARY HELP, REGISTRY: ..... (a) Employment Agency .....115.76 (1) 1 to 5 counselors .....289.40 (2) 6 to 10 counselors .....361.74 (3) 11 counselors and over .....434.10 (b) Temporary help, babysitting, elderly sitting, animal sitting, and nurses' registry .....115.76 (1) In addition, for each person available to clients .....1.72 (c) Theatrical agency .....173.63 (d) Temporary help pool .....115.76 (1) In addition, for each worker available to clients .....1.72 (099) ENGRAVER .....57.87 (a) In addition, for each worker .....17.35 (0100) EXCAVATING AND EARTH MOVING EQUIPMENT: ..... (a) Sales .....115.76* (b) Rental .....231.52 (0101) FABRIC STORE .....115.76* (0102) FACIAL SPECIALIST .....28.93 (a) Salon/Shop owner .....115.76 (0103) FAX MACHINE (See communication service machine). ..... (0104) FILM & VIDEO PRODUCTIONS .....277.83 (a) In addition, for each worker .....17.35 (0105) FINANCIAL PLANNER/CREDIT COUNSELOR .....115.76 (0106) FINANCE COMPANY OR MONEY LENDER: ..... (a) Making loans on personal property, real property, or financing the sale or purchase buying or selling, of any obligation given for personal property or real property, commonly known as a finance company, lender, and not within the classification of a pawnbroker, salary purchaser, bank or building loan association, and including those persons who act as agent for making such loans or financing the sale or purchase, buying or selling, of any obligation given for personal property or real property for another, or who collects for or acts as an agent in the collection for any person holding such accounts as collectible for themselves or another, shall pay a business tax for each category licensed by this state when such outstanding accounts of the total principal amount of such accounts collectible is $50,000.00 or less, of .....260.46 (b) And increase the business tax for each $50,000.00 of such out standing accounts or accounts collectible, by .....108.51 (c) With a maximum for companies with $1,000,000.00 or over of such outstanding accounts or accounts collectible .....2,170.53 Outstanding accounts as used herein means the total amount of principal of any loan or accounts due which remains unpaid and which the person required to pay a business tax has loaned or is collecting upon, or has acted as agent for in the lending, or as agent for in the collection of, such account. When making application to pay the foregoing business tax, an affidavit sworn to by a person authorized to make a statement of the full value of the outstanding accounts of money loaned or of accounts being collected upon at the time of applying for the payment of the business tax, including a statement showing the amount of such accounts as at the end of each of the three (3) preceding months, shall be filed with the business tax division. (0107) FIREWORKS/SPARKLERS: ..... (a) Sparklers (retail only) (Note: state registration required) .....115.76* (b) Fireworks/Sparklers (wholesale only) (Note: state registration required; the retail sale of fireworks is prohibited under F.S. Ch. 791 .....231.52* (0108) FISH MARKET .....115.76* (0109) FLEA MARKET: ..... (a) Flea market operator (a person who rents spaces to others for display or the selling of merchandise) .....115.76 (b) Flea market merchant (a person displaying or selling merchandise; such person shall pay for each booth or location on the premises or otherwise) .....28.93 (c) Mini-mall operator (a person who leases to others for display or selling merchandise) .....115.76 (d) Mini-mall merchant (the same as a flea market merchant in subsection (b) of this item; said merchant shall be required, in addition to the business tax charged in subsection (b), to pay the same business tax as a regular merchant dealing in goods of a like kind) ..... (0110) FLOOR COVERING RETAIL .....115.76* (0111) FORTUNE-TELLER (clairvoyant, palmist, numerologist, card reader, phrenologist, seer or any other trade or profession conducted for the purpose of disclosing the past and foretelling the future events of persons or things) .....578.81 (0112) FORWARDING AGENT, STEAMSHIP AGENT .....231.52 (0113) FRANCHISE UTILITY COMPANY (including but not limited to, electric companies, gas transmission companies, telecommunication companies and telephone companies) .....2,431.01 (a) Franchises other than utilities .....173.63 (1) In addition, for each worker .....8.67 (0114) FRANKLIN STREET MALL MERCHANT .....28.93 (0115) FRUIT AND VEGETABLE MARKET .....115.76* (0116) FULL SPECIALIST (See barber, cosmetologist, etc .....34.72 (a) Shop Owner .....115.76 (0117) Fund Raiser, Professional: ..... (a) Fund raiser or company .....115.76 (b) In addition, for each worker .....17.35 (0118) FUNERAL DIRECTOR, CREMATORIUM (state license required): ..... (a) Funeral director/embalmer/mortician .....289.40 (1) In addition, for each worker .....17.35 (b) Crematorium (cinerator facility, direct disposal establishment) .....289.40 (1) In addition, for each worker .....17.35 (0119) FURNITURE STORE .....115.76* (0120) GARDEN SUPPLIES, FLORIST, FLOWERS AND NURSERIES: ..... (a) Florist and dealer in potted plants, including the right to sell cut flowers (does not include artificial arrangements) .....57.87 (1) In addition, for each worker .....17.35 (b) Flowers, cut flowers only .....28.93* (c) Garden shop .....115.76* (d) Nursery, including dealing in nursery stock, potted plants and the right to sell cut flowers .....57.87* (e) Silk/art flowers: ..... (1) Arrangements .....57.87* (2) Retail .....115.76* (3) Wholesale .....231.52* (0121) GASOLINE AND OIL: ..... (a) Wholesale dealer in or agent for gasoline, including the sale of fuel, illuminating or lubricating oil; and wholesale peddlers of gasoline, fuel, illuminating and lubricating oil: ..... (1) Less than 5,000,000 gallons gasoline per year .....723.51 (2) From 5,000,000 gallons to 25,000,000 gallons gasoline per year .....1,085.25 (3) From 25,000,000 gallons to 100,000,000 gallons gasoline per year .....1,447.02 (4) 100,000,000 gallons gasoline and over per year .....2,170.53 (b) Wholesale dealer in or agent for gasoline or gasoline and kerosene only, and not selling any other petroleum products, who do not own, use or operate any trucks or other vehicles for delivery purposes .....723.51 (c) Wholesale dealer in or agent for, or wholesale peddler of, kerosene, illuminating or lubricating oils, but not including gasoline .....217.04 (d) Any person not paying a business tax as provided by paragraphs (a) and (b) of this item who owns or operates 2 or more filling stations, automobile service stations or any other business where gasoline is sold at retail and who operates his own vehicles for delivery or who maintains a bulk plant, storage tank or other facility for the purpose of supplying or replenishing the stock of gasoline for such retail outlets, shall pay, in addition to any other business tax .....723.51 (e) Retail fuel oil and/or gas trucks for the delivery of kerosene or other fuel to homes, parks or businesses: ..... (1) When operating from 1 to 3 vehicles .....57.87 (2) 4 to six 6 vehicles .....231.52 (3) 7 or more vehicles .....405.16 (f) Retail dealer in motor vehicle lubricating oil, when not paying an automobile service station business tax .....57.87 (0122) GASOLINE PUMPS/DIESEL/PROPANE: ..... (a) Filling station. (See automobile service stations, etc., under automobiles or motor vehicles) ..... (b) Private pumps. Any person who shall operate a pump for supplying gasoline or diesel fuel in the operation of his own personal business and who does not sell gasoline or diesel fuel from such pump shall pay for one pump a business tax of .....46.30 (1) For each additional pump so used .....28.93 (0123) GIFT SHOP .....115.76* (0124) GLASS DEALER (wholesale) .....231.52* (0125) GRAPHICS/GRAPHIC DESIGN .....173.63 (0126) GRANITE, MARBLE OR STONE .....115.76* (includes stone works or tombstone manufacturer) (0127) GRASS AND SOD SUPPLIES (wholesale) .....231.52* (0128) GROCERY: ..... (a) Grocery store (less than 5,000 square feet) .....115.76* (b) Supermarket (over 5,000 square feet but under 7,500 square feet) .....723.51* (c) Supermarket (over 7,500 square feet but under 10,000 square feet) .....1,085.25* (d) Supermarket over 9,999 square feet) .....2,170.53* (0129) GROCERY SUPPLIES AND EQUIPMENT (wholesale) .....231.52* (0130) GUARD SERVICE (State License Required) .....115.76 (a) In addition, for each worker .....17.35 (0131) GUNS/FIREARMS .....115.76* (a) Gunsmiths .....57.87 (0132) HARDWARE STORE .....115.76* (0133) HAULING: ..... (a) When operating from 1 to 3 vehicles .....36.17 (b) 4 to six 6 vehicles .....144.70 (c) 7 or more vehicles .....253.21 (0134) HEALTH STORE .....115.76* (0135) HEALTH STUDIO: ..... (a) Gymnasium, physical culture and slenderizing salon (not to include masseurs) .....115.76 (1) In addition, for each worker .....17.35 (0136) HEARING AIDS .....115.76* (0137) HOBBY AND TOY SHOP .....115.76* (0138) HOME INSPECTIONS (Noncertified) .....115.76 (0139) HOSPITAL, CLINIC, SANITARIUM, INFIRMARY, CONVALESCENT HOME AND NURSING HOME, (operated for profit): ..... (a) Each facility .....81.02 (b) In addition, for each worker .....8.67 (0140) HOT DOG CART .....115.76 (0141) HYPNOTIST .....173.63 (0142) ICE CREAM STORE .....115.76* (0143) ICE, RETAIL .....28.93 (0144) IMPORT & EXPORT .....231.52 (a) In addition, for each worker .....17.35 (0145) INSTALLATIONS (not otherwise covered) - not contractor .....173.63 (a) Workers .....8.67 (0146) INSUROR, INSURANCE AGENCY AND INSURANCE AGENT: ..... (a) For the purposes of this item only, the following words are defined as indicated below: ..... (1) "Insuror" means every person engaged as an idemnitor, surety, marine or contractor in the business of entering into contracts of insurance or of annuity. ..... (2) "Insurance agency" means a business location at which a person, except for an employee of such person, and other than an insuror as defined in subparagraph (a)(1) of this item, that engages in any activity or employs persons to engage in any activity which under state or federal law may be performed only by a state licensed insurance agent or solicitor. ..... (3) "Insurance Agent" or "agent" as used in this item means a general lines agent, life agent, debit agent or health agent, or all such agents, as indicated by context. ..... (b) Any person who acts as an insuror and issues or contracts on his account to issue, by insurance agency, agent or otherwise, policies, contracts or agreements for any of the following classifications must pay the amount of the business tax shown: ..... (1) Ordinary and industrial life, including health; credit life, including credit health; industrial life, including health; ordinary-variable contracts, including health; ordinary life; ordinary and industrial life; ordinary life, including health; health insurance; personal accident; credit health insurance; dental health care insurance contracts; general lines, including fire, casualty, and miscellaneous lines; motor vehicle physical damages, including fire, theft, collision and comprehensive; credit property; baggage; credit, mortgage guaranty; industrial fire; and all types of bail bonds .....520.92 (c) Any person who acts as an insurance agency and engages in any activity or employs persons to engage in any activity, which by law may be performed only by a state licensed insurance agent or solicitor and who deals in the types of insurance policies, contracts or agreements specified in subsection (b) above, must pay the amount of the business tax shown. ..... (1) For those agencies with one (1) agent .....115.76 (2) For each additional agent .....115.76 (d) Any person who acts as an insuror and issues or contracts on his account to issue, by insurance agency or agent or otherwise, policies, contracts or agreements only for steam boiler insurance .....57.87 (e) Any person who acts as an insuror and issues or contracts on his account to issue, by insurance agency or agent or otherwise, policies, contracts or agreements only for title insurance .....520.92 (f) Nothing contained in this item shall be construed to allow a business tax to be imposed upon bona fide fraternal or benevolent associations, membership in which provides or offers a certain protection; provided, however, that the appropriate business tax may be assessed against such associations if the primary feature thereof is the offer of certain protection, through insurance or otherwise, to the membership. ..... (g) If any person operates any of the businesses referred to in this item at more than one (1) location, each location shall not be considered a separate business and a separate business tax therefor is not required. ..... (0147) INSURANCE ADJUSTER .....231.52 (a) For each individual adjuster (whether self-employed or employed by another and in addition to any other business tax) .....115.76 (0148) INSURANCE BROKER .....231.52 (0149) INTERIOR DECORATOR .....115.76 (a) In addition, for each worker .....17.35 (0150) INTERIOR DESIGNER .....231.52 (0151) INVESTMENT/SECURITIES COMPANY (See Agencies). ..... (0152) JAI ALAI FRONTON (authorized by state division of pari-mutuel wagering commission, per day of operation) .....11.57 (0153) JANITORIAL, WINDOW CLEANING SERVICE .....115.76 (a) In addition, for each worker .....8.67 (0154) JEWELRY STORE .....115.76* (0155) JEWELRY/WHOLESALE .....231.52* (0156) JEWELRY OR WATCH REPAIRS .....28.93 (0157) JUNK DEALER: ..... (a) Junk dealer or gatherer not having a junkyard or place where junk is deposited, but selling to other junk dealers paying a business tax .....57.87 (b) Junk dealer buying or selling junk and having a junk yard or other place where such junk is stored or accumulated .....260.46 (1) In addition, for each worker .....17.35 (0158) KEY SHOP .....57.87 (a) In addition, for each worker .....17.35 (0159) KNIFE, SCISSORS OR SAW SHARPENERS .....57.87 (0160) LABORATORY: ..... (a) Chemical or other testing laboratory .....231.52 (1) In addition, for each worker .....17.35 (b) Those laboratories not otherwise classified where work is done, parts made or assembled or analysis made for the medical, dental or optical profession .....173.63 (1) In addition, for each worker .....17.35 (c) Blood donor center .....231.52 (1) In addition, for each worker .....17.35 (0161) LABORATORY SUPPLIES AND EQUIPMENT (wholesale) .....231.52* (0162) LANDSCAPING, LAWN SERVICE .....115.76 (a) In addition, for each worker .....17.35 (0163) LAND DEVELOPER .....115.76 (0164) LAUNDRY AND DRY CLEANING: ..... (a) Hand or otherwise having 4 or less workers .....81.02 (b) Laundry having over 4 workers .....231.52 (c) Dry cleaning plant or pressing clothing, pressing club .....81.02 (1) In addition, for each worker .....17.35 (d) Agency or branch office for dry cleaning or pressing only .....28.93 (e) Laundry agency or branch office where laundry is left or laundry work solicited .....28.93 (f) Laundry agency or branch office, including agency for dry cleaning or pressing .....28.93 (g) Launderette (10 machines or less) .....57.87 (1) Each additional machine .....2.88 (h) Laundry rooms: ..... (1) For the first 10 machines .....57.87 (2) For each additional machine .....5.32 (i) Hand ironing service, where ironing is done by one person .....23.15 (1) In addition, for each worker .....8.67 (0165) LETTER SERVICE, MULTIGRAPHING OR MIMEOGRAPHING: ..... (a) For 1 owner and 2 workers .....115.76 (b) In addition, for each worker over 2 .....17.35 (0166) LINEN SHOP .....115.76* (0167) LINEN, TOWEL OR APRON SUPPLY (maintaining a plant for laundering, washing or cleaning linen supplies, towels, aprons, uniforms, overalls, or like items, whether such service is furnished directly to the plant's own consumer, customers or not): ..... (a) Having less than 25 workers .....144.70 (b) Having 26 to 50 workers .....180.87 (c) Having over 50 workers .....253.21 (0168) LOCKSMITH .....57.87 (0169) LUMBER DEALER: ..... (a) Broker or commission dealer having no lumberyard within the city .....115.76 (b) Lumber dealer with lumber yards within the city, wholesale or retail, whether or not operating a planing mill or novelty works .....115.76* (0170) MACHINE SHOP .....104.18 (a) In addition, for each worker .....17.35 (0171) MACHINERY DEALER: ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (0172) MAGAZINE, BOOK OR NEWSPAPER SALES .....115.76* (0173) MAIL ORDER .....115.76 (0174) MANICURIST .....28.93 (a) Salon/Shop Owner .....115.76 (0175) MANUFACTURER OR FACTORY: ..... (a) Awnings and tents .....104.18 (b) Bolts & Nuts, Wholesale .....231.52* (c) Boxes or containers, except metal manufacturer .....231.52 (1) In addition, for each worker in excess of 2 .....17.35 (d) Brooms .....81.02 (e) Can or metal container manufacturer .....2,170.53 (f) Canning, packing and processing plant, fruit, fruit juice, meats seafood and vegetables .....115.76 (1) In addition, for each worker .....8.67 Provided, however, that the maximum tax levied hereunder shall be .....2,894.06 (g) Cement manufacturing plant .....2,170.53 (h) Cigar Factory: ..... (1) Factory and 10 workers .....115.76 (2) In addition, for each worker in excess of 10 .....8.67 (i) Computer Manufacturer .....173.63 (1) In addition, for each worker .....17.35 (j) Concrete, transmit mix dealer company: ..... (1) When operating from 1 to 3 vehicles .....267.69 (2) 4 to 6 vehicles .....376.22 (3) 7 to 9 vehicles .....484.74 (4) 10 or more vehicles .....593.27 (k) Craft Manufacturer .....115.76 (1) In addition, for each worker .....17.35 (l) Flour or grits mill or the manufacturing of feed or other food products from grain, unless otherwise classified as a merchant .....81.02 (1) In addition, for each worker .....8.67 (m) Ice cream, manufacturer or distributor: ..... (1) Less than 5 workers .....108.51 (2) 5 or more workers .....434.10 (n) Ice Factory: ..... (1) Manufacturing of ice, for wholesale or retail sale, if producing 500 pounds or more a day at one location .....231.52 (2) Manufacturing of ice for retail sale upon the premises where produced if producing less than 500 pounds a day, for each location .....28.93 (o) Mattress factory .....231.52 (p) Medical/Dental equipment .....173.63 (1) In addition, for each worker .....17.35 (q) Novelty works, cabinet shop, sawmill or manufacturer, doors, sashes, etc. .....115.76 (r) Vinegar, mayonnaise or condiment manufacturer .....81.02 (s) Wearing apparel manufacturer (except tailors) .....231.52 (1) In addition, for each worker .....8.67 (t) Manufacturer not otherwise classified herein .....173.63 (1) In addition, for each worker .....8.67 (0176) MARBLE OR TILE DEALER (wholesale) .....231.52* (0177) MARINE WAY, DRY DOCK OR BOAT YARD for the care, repair or construction of ships or boats and having capacity or facilities for hauling out, handling or manufacturing vessels as follows: ..... (a) Up to 15 tons .....36.17 (1) In addition, for each worker in excess of 2 .....17.35 (b) Up to 30 tons .....65.11 (1) In addition, for each worker in excess of 3 .....17.35 (c) Up to 100 tons .....108.51 (1) In addition, for each worker in excess of 5 .....8.67 (d) Up to 250 tons .....180.87 (1) In addition, for each worker in excess of 10 .....8.67 (e) Up to 500 tons .....253.21 (1) In addition, for each worker in excess of 20 .....8.67 (f) Up to 1,000 tons .....361.74 (1) In addition, for each worker in excess of 35 .....8.67 (g) Over 1,000 tons .....723.51 (1) In addition, for each worker in excess of 50 .....8.67 (0178) MASSAGE ESTABLISHMENT .....173.63 (0179) MATTRESS FACTORY (See Manufacturers). ..... (0180) MEAT PACKER .....347.28* (0181) MEAT MARKET .....115.76* (0182) MEDICAL AND DENTAL SUPPLIES AND EQUIPMENT (wholesale) .....231.52* (0183) MERCHANT, WHOLESALE AND RETAIL. ..... A merchant selling at retail or wholesale or on a commission basis for all merchant classifications designated by an asterisk shall pay the business tax based upon the rates set forth in subsections (a) and (b) of this section. (0184) MESSENGER SERVICE OR PACKAGE DELIVERY SERVICE (other than licensed telegraph company): ..... (a) When operating from 1 to 3 vehicles .....115.76 (b) 4 to 6 vehicles .....289.40 (c) 7 to 9 vehicles .....463.05 (d) 10 or more vehicles .....636.68 (0185) MILK DISTRIBUTOR (selling or distributing milk at retail or wholesale by vehicle): ..... (a) When operating from 1 to 10 vehicles .....108.51 (b) 11 to 20 vehicles .....217.04 (c) 21 or more vehicles .....325.57 (0186) MILLINERY .....115.76* (0187) MOBILE UNITS .....115.76 (a) In addition, for each worker .....17.35 (0188) MOBILE HOMES, CAMPERS AND MOTOR HOMES: ..... (a) Sales .....231.52* (b) Rental .....231.52 (0189) MODEL/POSER/DISPLAYER, ETC. (Non-Adult): ..... (a) Establishment .....289.40 (b) Each Model/Poser/Displayer .....8.67 (0190) MORTGAGE BROKER .....115.76 (0191) MUSICAL GROUP-ORCHESTRA, BAND, ETC. .....115.76 (0192) MUSICAL INSTRUMENTS .....115.76* (0193) NEWSPAPER, PERIODICAL AND OTHER PUBLICATIONS .....115.76 (a) In addition, for each worker .....8.67 (0194) NON-MOTORIZED VEHICLES (INCLUDING, but not limited to, Rickshaws, Carriages and Gondolas) .....115.76 (a) In addition, for each worker .....17.35 (0195) NOVELTY SUPPLIES AND EQUIPMENT (wholesale) .....231.52* (0196) OFFICE SUPPLIES AND EQUIPMENT: ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (0197) OPTICAL GOODS AND SUPPLIES (retail, including what is generally known as optical laboratory when not paying an oculist or optometrist business tax) .....115.76* (0198) OXYGEN AND AIR PRODUCTS .....115.76* (0199) PAINT STORE .....115.76* (0200) PAPER PRODUCTS (Wholesale) .....231.52* (0201) PARALEGAL .....173.63 (0202) PARKING LOTS (See Automobiles). ..... (0203) PARTY PLANNER .....115.76 (a) In addition, for each worker .....17.35 (0204) PAWNBROKER .....434.10 (0205) PEDDLER: ..... (a) Peanuts, candies and similar foods from a basket, each person .....28.93 (b) Wood, charcoal, fish, ice, ice cream, peat, bread and bakery products using a vehicle .....28.93 (c) Fruits or vegetables, at retail, for each person .....34.72 (d) Deviled crabs, each person .....34.72 (e) Miscellaneous peddler .....34.72 (f) Novelty/clothing, each person .....81.02 (g) Snack trucks including cold drinks, crackers, potato chips, ice cream, wrapped sandwiches, etc. .....57.87 (0206) PEDICURIST .....28.93 (0207) PEST CONTROL (Disinfectors, Fumigators and Exterminators) (but not including the repairing or replacing of any part of a building) .....173.63 (a) In addition, for each worker .....17.35 (0208) PET SHOP .....115.76* Pet Boarding/Grooming .....115.76 (a) In addition, for each worker .....17.35 (0209) PETROLEUM SUPPLIES (wholesale) .....231.52* (0210) PHARMACIES .....115.76* (0211) PHOTO LAB .....115.76 (a) In addition, for each worker .....17.35 (0212) PHOTOGRAPHERS .....173.63 (0213) PLUMBING SUPPLIES AND EQUIPMENT (wholesale) .....231.52* (0214) POLYGRAPH .....115.76 (0215) PRECIOUS METALS (BUYING) .....115.76* (0216) PRESSURE WASHING .....115.76 (a) In addition, for each worker .....17.35 (0217) PRINTER .....150.48 (a) In addition, for each worker .....17.35 (0218) PRIVATE INVESTIGATIVE AGENCY .....115.76 (a) In addition, for each worker .....28.93 (0219) PROCESS SERVER .....115.76 (0220) PRODUCE DEALER (wholesale) .....231.52* (0221) PRODUCTION COMPANY .....347.28 (a) In addition, for each worker .....17.35 (0222) PROFESSION (state license/board required). Each person engaged in one of the following professions, whether alone, or for a person, shall pay a business tax as follows: ..... (a) Accountant (See Bookkeeper, etc.) ..... (b) Accupunture .....231.52 (c) Anesthetist .....289.40 (d) Attorney at Law .....289.40 (e) Auctioneer .....173.63 (f) Audiologist .....173.63 (g) Chiropractor, chiropodist, therapist, naturopath and Optometrist, including specialists .....231.52 (h) Certified Public Accountant .....231.52 (i) Dentist .....289.40 (j) Interior Designer .....231.52 (k) Landscape Architect .....231.52 (l) Marriage and family therapist .....173.63 (m) Midwife .....173.63 (n) Massage therapist .....173.63 (o) Physician, medical and osteopathic, including all specialists .....289.40 (p) Podiatrist .....231.52 (q) Psychologist .....231.52 (r) Speech Pathologist .....231.52 (s) Social Worker .....173.63 (t) Surveyor .....173.63 (1) In addition, for each worker .....17.35 (u) Taxidermist .....115.76 (v) Veterinarian .....231.52 (w) Optician .....173.63 (x) Mental health counselor .....173.63 (y) Hearing Specialist .....231.52 (z) Professional geologist .....231.52 (0223) PUBLIC SERVICE .....173.63 (a) In addition, for each worker .....8.67 (0224) PUBLIC IMPROVEMENT .....260.46 (0225) RADIO BROADCASTING: ..... (a) AM or FM station only .....520.92 (b) Combined AM and FM station .....578.81 (c) Soliciting radio advertising .....173.63 (0226) RAILROAD COMPANY .....2,170.53 (0227) REAL ESTATE APPRAISER: ..... (a) Commercial .....173.63 (b) Residential .....115.76 (0228) REAL ESTATE BROKER .....173.63 (a) Salesperson .....115.76 A separate business tax shall be required for each real estate salesperson employed by a broker during any business tax year. Each real estate broker shall be liable for and responsible to the city for the business tax for each sales person or broker/salesperson whose certificate is placed with such broker. Any person who carries a valid real estate registration certificate is considered to be actively engaged in the real estate business (unless currently on the Florida Real Estate Commission inactive broker or salesperson lists) and subject to such business tax. (b) Real estate rental agent or agency each location .....115.76 (c) Mortgage Broker .....115.76 (0229) REAL ESTATE LOANS (excluding banks, building or savings and loan associations, finance companies and money lenders .....115.76 (0230) RECORD, TAPE AND COMPACT DISK STORE .....115.76* (0231) RECORDING STUDIO .....115.76 (a) In addition, for each worker .....17.35 (0232) RECYCLING MACHINES .....115.76 (0233) RENTAL HOUSING UNITS: ..... (a) Hotels/Motels not exceeding 6 rooms .....36.17 (1) In addition, for each additional room .....1.43 (b) Apartments, for each room of each apartment .....1.43 (c) Roominghouse, except motels and trailer courts, for each bedroom, sleeping quarter or sleeping porch, after the first 2, on the first room .....28.93 (1) For each additional room .....2.88 (d) Trailer courts or parks not exceeding 40 trailer spaces .....36.17 (1) For each additional trailer space .....0.74 (e) Dwelling house, each rental house .....12.72 (f) Boardinghome: ..... (1) First 3 persons .....28.93 (2) For each additional person .....2.88 (0234) RENTALS (persons renting machinery or other equipment, whether or not incidental to or connected with any other business): ..... (a) Heavy equipment, bulldozers, draglines, cranes, and the like .....231.52 (b) Light equipment, lawn mowers, light automobile trailers, hospital equipment, household wares, clothing, costumes and the like: ..... (1) 10 items or less .....50.63 (2) From 11 to 100 items .....144.70 (3) Over 100 items .....217.04 (To clarify, 10 lawn mowers is 1 item, 100 tuxedos is 1 item). (0235) REPAIR - NON STRUCTURAL (not to include motor vehicle, motorcycle and minibike repairs, or houses) .....81.02 (a) In addition, for each worker .....8.67 (b) Mobile repair - Non structural .....81.02 (1) In addition, for each worker .....8.67 (0236) REPOSSESSOR (State License required) .....115.76 (a) In addition, for each worker .....17.35 (0237) RESEARCH COMPANY .....115.76 (a) In addition, for each worker .....17.35 (0238) RESTAURANT SUPPLIES AND EQUIPMENT (wholesale) .....231.52* (239) RESTAURANT: ..... (a) Restaurant seating (chairs, cushions, tables, booths not counter seats) ..... (1) 1 to 40 seats .....28.93 a. In addition, for each worker - waiter, waitress, cook, washer, janitorial, hostess, etc. .....17.35 (2) 41 to 100 seats .....50.63 a. In addition, for each worker .....17.35 (3) Over 100 seats .....108.51 a. In addition, for each worker .....17.35 (b) Restaurant (carry out): ..... (1) When paying a seating business tax .....57.87 (2) When no seating business tax paid (or other business tax classified in this section) .....115.76 a. In addition, for each worker .....17.35 (c) Restaurant (counter service where seats are available at counter) ..... (1) When paying a seating business tax .....57.87 (2) When no seating business tax paid (or other business tax classified in this section) .....115.76 a. In addition, for each worker .....17.35 (d) Restaurant (drive-in or drive-thru): ..... (1) When paying a seating business tax .....57.87 When no seating business tax paid (or other business tax classified in this section) .....115.76 a. In addition, for each worker .....17.35 (e) Wrapped sandwiches .....11.57 Note: When more than one of the above classifications are used, the total number of workers will only be charged once. (0240) RINK, SKATING, ETC. (See Amusements). ..... (0241) ROOFING SUPPLIES AND EQUIPMENT (wholesale) .....231.52* (0242) Retail Store (new, used) .....115.76* (0243) RUBBER (wholesale) .....231.52* (0244) SAFETY SUPPLIES AND EQUIPMENT (wholesale) .....231.52* (0245) SAND OR SHELL DEALER (See Builders' Supplies). ..... (0246) SATELLITE DISHES (Sales) .....115.76* (0247) SCHOOLS .....115.76 (0248) SEAWALL AND DOCK CONSTRUCTION AND REPAIR .....115.76 (0249) SECRETARIAL SERVICE .....115.76 (a) In addition, for each worker .....17.35 (0250) SEED, FEED AND GRAIN: ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (0251) SERVICE MACHINE (Non Coin Device) .....28.93 (0252) SHOE REPAIR .....57.87 (0253) SHOE STORE .....115.76* (0254) SIGN PAINTER (not otherwise taxable under this article) .....57.87 (a) In addition, for each worker .....17.35 (0255) SODA FOUNTAIN .....57.87 (0256) SOLID WASTE SERVICE (collection and disposal of): ..... (a) Garbage, refuse material .....115.76 (1) In addition, for each worker .....17.35 (b) Yard trash, rubbish .....115.76 (1) In addition, for each worker .....8.67 (c) Collecting receiving, storing, separating, recycling, transporting and disposing of solid and special waste for resale .....260.46* (0257) SOUND TRUCKS (See Advertising). ..... (0258) SPECIAL EVENT - See Amusements under Festivals. ..... (0259) SPORTING GOODS .....115.76* (0260) STEAMSHIP AGENT .....231.52 (0261) STEEL (wholesale) .....231.52* (0262) STEVEDORES .....520.92 (0263) STORAGE BATTERIES: ..... (a) Retail .....115.76* (b) Wholesale .....231.52* (0264) SUNDRY STORE AND/OR SUNDRY SUPPLIES (retail) .....115.76* (0265) STORAGE Dry, FOR BOATS .....347.28 (a) In addition, for each worker .....17.35 (0266) SWAP SHOP OR USED OR TRADED MERCHANDISE (not including firearms) .....173.63* (0267) SWIMMING POOL (portable) .....115.76* (0268) TACKLE SHOP AND/OR BAIT SHOP .....115.76* (0269) TAILOR, DRESSMAKER AND ALTERATIONS .....57.87 (0270) TANNING SALON .....115.76 (a) In addition, for each worker .....17.35 (0271) TATTOO PARLOR .....115.76 (a) In addition, for each worker .....17.35 (0272) TELECOMMUNICATION COMPANY .....115.76 (a) In addition, for each worker .....17.35 (0273) TELEGRAPH COMPANY .....506.44 (0274) TELEMARKETING .....231.52 (0275) TELEPHONE ANSWERING SERVICE .....115.76 (a) In addition, for each worker .....8.67 (0276) TELEPHONE SOLICITOR .....115.76 (a) In addition, for each worker .....17.35 (0277) TELEVISION BROADCASTING .....578.81 (a) Soliciting advertising for television broadcasting .....231.52 (0278) THEATER, MOTION PICTURE (See Amusements). ..... (0279) TIRE DEALER: ..... (a) When stock carried is over 20 and less than 100 tires .....36.17* (b) When stock carried is 100 tires or more .....72.34* (0280) TITLE COMPANY .....347.28 (0281) TITLE LOANS .....173.63 (0282) TRANSFER COMPANY. (includes transportation of household goods, appliances, furniture, fixtures and equipment). ..... (a) When operating from 1 to 3 vehicles .....36.17 (b) 4 to 6 vehicles .....144.70 (c) 7 to 9 vehicles .....253.21 (d) 10 to 19 vehicles .....361.74 (e) 20 or more vehicles .....723.51 (0283) TRAVEL AGENCY OR BUREAU .....173.63 (0284) TROPHIES .....115.76* (0285) UNCLASSIFIED (any business, profession or occupation not otherwise provided for herein): ..... (a) Having no workers .....173.63 (b) In addition, for each worker .....8.67 (0286) UNCLASSIFIED BROKER .....231.52 (0287) UPHOLSTERER AND/OR FURNITURE REPAIR .....81.02 (a) In addition, for each worker .....17.35 (0288) UPHOLSTERY CLEARER .....81.02 (a) In addition, for each worker .....17.35 (0289) USED GOODS OR SECOND HAND DEALER: ..... (a) Appliances .....115.76* (b) Auto parts (retail/wholesale) .....57.87* (c) Bicycles .....57.87* (d) Bookstore .....115.76* (e) Bottles, barrels, boxes, paper or rags .....57.87* (f) Furniture .....115.76* (g) Tires .....57.87* (h) Used tools, hardware or like items .....57.87 (i) Used clothing or shoes (excluding shoe repair shops or tailors selling shoes or clothing to recover the amount of the repair work). .....57.87* (j) General Merchandise .....115.76* (0290) VALET PARKING .....115.76 (a) In addition, for each worker .....17.35 (0291) VULCANIZING (retreading of automobile and truck tires) .....115.76 (0292) WALLPAPER HANGER .....115.76 (a) In addition, for each worker .....8.67 (0293) WAREHOUSE OR PUBLIC STORAGE (those persons engaged in the business of operating what is commonly known as a storage warehouse or storage rooms for hire, for the purpose of storing merchandise or personal property belonging to others, shall pay for each separate building.) ..... (a) With 10,000 square feet of floor space or less .....108.51 (b) With more than 10,000 square feet but not more than 20,000 square feet (not to include (a) above) .....195.33 (c) In addition to (b) above: ..... (1) With more than 20,000 square feet, but not more than 50,000 square feet, per 1,000 square feet on all space in excess of 20,000 square feet, an additional .....5.78 (2) Over 50,000 square feet, in addition to the other fees provided for, each additional 1,000 square feet .....2.88 (d) When the warehouse is used exclusively for the purpose of storing furniture only for safekeeping .....81.02 (e) Terminals (where goods are collected or accumulated from one or more locations and reassigned or distributed for shipping) each building .....81.02 (f) Cold storage warehouse or rooms. (See Cold Storage). ..... (0294) WATER: ..... (a) Bottled sales (not coin operated machines) .....57.87 In addition, for each vehicle .....28.93 (0295) WELDING EQUIPMENT AND SUPPLIES (wholesale) .....231.52* (0296) WELDING REPAIR SHOPS (including portable welders) .....115.76 (a) In addition, for each worker .....17.35 (0297) WHOLESALE DEALER (new) .....231.52* (a) Wholesale Dealer (used) .....231.52* (0298) WIGS (Retail) .....115.76* (0299) WIG SETTER/SHOP .....57.87 (a) In addition, for each setter .....4.63 *Merchant classifications subject to the business tax based upon the rates set forth in subsections (a) and (b) of this section. See item (183) of subsection (a) for further clarification. (b) Average annual inventory; tax for certain businesses. Every merchant, dealer, agent, broker, manufacturer or distributor shall pay a business tax based upon average annual inventory for each classification as follows: ..... Average Annual Inventory Retail and Wholesale Less than $1,000 in value .....14.46 $1,000 and less than $5,000 .....21.69 $5,000 and less than $10,000 .....50.63 $10,000 and less than $20,000 .....72.34 $20,000 and less than $30,000 .....86.81 $30,000 and less than $40,000 .....108.51 $40,000 and less than $50,000 .....144.70 $50,000 and less than $60,000 .....289.40 $60,000 and less than $75,000 .....434.10 $75,000 and less than $90,000 .....578.81 $90,000 and less than $105,000 .....723.51 $105,000 and less than $120,000 .....868.22 $120,000 and less than $150,000 .....1,012.92 $150,000 and less than $180,000 .....1,157.62 $180,000 and less than $210,000 .....1,302.31 $210,000 and less than $240,000 .....1,447.02 $240,000 and less than $270,000 .....1,590.62 $270,000 and less than $300,000 .....1,736.43 $300,000 and over .....1,736.43 Plus, for each additional thousand dollars or portion thereof, if average annual inventory is in excess of $300,000 .....4.33 (c) It is the specific intent of the city to levy only 1 business tax on any person who maintains a permanent business location or branch office within the city for the privilege of engaging in or managing any business, profession or occupation based upon reasonable classifications by size or type or both and to be uniform throughout any class as required by F.S. Ch. 205, provided that any business, profession or occupation falling into more than 1 of the classifications contained in this section shall be required to comply with the business tax requirements of each such classification. (Ord. No. 89-245, § 2(37-127), 9-28-89; Ord. No. 90-208, §§ 2, 3, 8-9-90; Ord. No. 94-145, §§ 2, 7, 7-21-94; Ord. No. 96-146, § 2, 7-18-96; Ord. No. 96-191, § 1, 9-5-96; Ord. No. 98-137, § 1, 6-11-98; Ord. No. 2000-126, § 1, 5-25-00; Ord. No. 2004-161, § 1, 7-15-04)

Source: City of Tampa, Code of Ordinances and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/tampa/codes/code_of_ordinances?nodeId=COOR_CH24TA_ARTVBUTAFetched: 10/28/2026