OCCUPATIONAL LICENSE TAXES

Jacksonville Ordinance Code tit. XXII, ch. 770, pt. 3

in effect

Jacksonville Ordinance Code § 770.301 Advertising space renters.

Sec. 770.301. - Advertising space renters. Every person renting for profit advertising space in or on a boat, car, bus, truck or other vehicle shall pay a license tax of $1.88 for each boat, car, bus, truck or other vehicle operated by him. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.302 Amusement devices.

Sec. 770.302. - Amusement devices. (a) Every person who operates for a profit a game, amusement or recreational device, contrivance or facility not otherwise licensed by some other law shall pay a license tax of $9.38 on each the game, amusement or recreational device, contrivance or facility, except bowling alleys which shall pay $7.50 a lane. (b) A person who operates any of the devices described in subsection (a) of this Section for profit under the sponsorship of a merchant, shopping center or merchants' association shall be licensed under this Section. This license shall be good for one location only; however, the licensee may return to the same location during the same license year without obtaining an additional license other than for additional devices. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.303 Hotels, apartment hotels, motels, etc., as defined in F.S. Ch. 509.

Sec. 770.303. - Hotels, apartment hotels, motels, etc., as defined in F.S. Ch. 509. Every person engaged in the business of renting accommodations, as defined in F.S. Ch. 509, except nontransiently rented apartment houses, shall pay for each place of business an amount of $0.94 for each room; however, no establishment shall pay less than $9.38 for the license. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 3; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.304 Cemeteries, mausoleums, etc.

Sec. 770.304. - Cemeteries, mausoleums, etc. Every person engaged in the business of operating for a profit a cemetery, mausoleum or similar place or institution shall, for each place of business, pay a license tax of $150. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.305 Circuses, traveling shows, tentshows, sideshows.

Sec. 770.305. - Circuses, traveling shows, tentshows, sideshows. (a) Shows of all kinds, including circuses, vaudeville, minstrels, theatricals, traveling shows, exhibitions or amusement enterprises including carnivals, vaudeville, minstrels, rodeos, theatricals, games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements shall pay a license tax of $187.50 for each day. (b) For the purposes hereof, the show, riding device, concession or sideshow charging the highest admission or fee shall be considered the main show in determining the license tax to be levied. When there is more than one riding device, concession or sideshow in this admission of free price group, any one of them may be considered the main show. (c) Any of the shows mentioned in this Section which have paid a license tax as provided in this Section shall be allowed to operate a sideshow upon the payment of a license tax of $18.75 for each day. (d) The following shall be considered sideshows on which shall be levied license taxes as provided above. (1) All riding devices, including merry-go-rounds, Ferris wheels or other rides or automatic riding devices. (2) All concessions, including revolving wheels, corn games, throwing balls, rolling balls, cane racks, knife racks, weighing machines, games or tests of skill or strength, candy machines, sandwich, confectionery or similar stand or any other booth, unit, tent or stand commonly known as a concession. (3) Every sideshow, exhibition, display, concert, athletic contest, lecture, minstrel or performance to which admission is charged, a fee collected or a charge is made for anything of value; provided, that no license shall be issued for a sideshow unless a license has been paid for a main show, exhibition or structure; and provided further, that both licenses shall be issued to the same taxpayer and for the same day. (e) The license taxes provided for by this Section shall be collected for each and every tent and for each and every day for which admission is charged; provided, that annual licenses may be issued to any of the shows or exhibitions mentioned in this Section when the show or exhibition is located in one place for no less than 45 consecutive days upon the payment of six times the full amount of the daily license tax, according to the charge for admission as defined and prescribed by this Section; but a license so issued shall be good only for the place for which it was originally taken out and the Tax Collector shall so state in writing on the face of each license. (f) No fractional license shall be issued under this Section. (g) Exempt from the provisions of this Section are public fairs and expositions as defined in F.S. Ch. 616 and exhibits held by bona fide nonprofit organizations on the premises of a licensed public lodging establishment in connection with a convention. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 4; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 95-1220-646, § 1)

Jacksonville Ordinance Code § 770.306 Cafes, restaurants and other eating establishments.

Sec. 770.306. - Cafes, restaurants and other eating establishments. (a) Every person engaged in the business of operating a restaurant, cafe, snack bar, take-out service, dining room, drive-in eating establishment or other public eating place, whether operated in conjunction with some other line of business or not, shall pay a license tax based on the number of people for whom he has seats or accommodations for the service or consumption of food at any one time, in accordance with the following schedule: (1) 0—30 seats .....$ 18.75 (2) 31—74 seats .....37.50 (3) 75—149 seats .....56.25 (4) 150 or more seats .....75 (b) Drive-in restaurants where customers are served while seated in their cars shall pay a license tax of $60. The license required by this paragraph shall be in addition to the license required by subsection (a) of this Section. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 5; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.307 Contracting.

Sec. 770.307. - Contracting. (a) Each person who contracts or subcontracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or electrical lines, or engages in the business of construction, alteration, repair, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, or water and gas mains shall obtain a license as a contractor. The license tax shall be determined by the maximum number of persons actually employed or to be employed during the license year in the General Services District and shall be at the following rates: (1) 1—10 employees .....$ 11.25 (2) 11—20 employees .....22.50 (3) 21—30 employees .....33.75 (4) 31—40 employees .....45.00 (5) 41—50 employees .....56.25 (6) 51—100 employees .....187.50 (7) 101—150 employees .....281.25 (8) 151—200 employees .....375.00 (9) 201 or more employees .....468.75 (b) In determining the number of persons employed, all principals shall be deemed employees and be included in the calculation. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 6; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.308 Dance halls, variety exhibitions, etc.

Sec. 770.308. - Dance halls, variety exhibitions, etc. (a) Every person who operates a place for profit where dancing is permitted or where entertainment is provided for a charge, such as variety programs or exhibitions, shall pay a license tax of $225, unless more than 50 percent of the profits are derived from food sales, when the license tax shall be $150. The license required by this Section shall be in addition to any other license required by law and the operation of a place as herein described shall not be construed to be incidental to some other business; provided, that a license may be issued for one night only upon the payment of $150, in which case the Tax Collector shall write across the license the words Good for One Night Only; and provided further, that this Section shall not apply to hotels or motels of 50 licensed units or more paying an occupational license as provided for in Section 770.303; and provided further, that no limitation of licensed units as heretofore provided shall affect the license of hotels previously issued. (b) Exempted from the provisions of this Section are: (1) Variety exhibitions conducted or exhibited in a motion picture theater which pays the annual occupational license tax as provided by law. (2) A traveling variety show or band which performs under the control of a charitable or fraternal organization, with the organization putting on the show on its own account and paying the show a fixed compensation (not on a percentage basis). (3) Local cultural or concert music organizations or professionals' or artists' organizations which appear under the auspices of local cultural or concert music organizations. (4) Educational institutions and off-campus professional talent, when employed by the institutions for student entertainment, such as sport events, musical concerts, dance bands and dramatic productions, when the activities are produced or conducted under the auspices of the educational institutions. (5) Traveling shows put on by local merchants where no admission is charged, either directly or indirectly, including cover charges. (6) Dances or variety entertainments given by local performers, the proceeds of which are given to charities. (7) A dance held by a group of private individuals who hold square dances and square dance competitions for recreation rather than profit and where the only charge made is to cover actual expenses incurred by the individuals in sponsoring the square dances or square dance competitions. (Ord. 80-765-409, § 1; Ord. 81-328-198, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.309 Electric power plants; gas plants; community television antenna companies.

Sec. 770.309. - Electric power plants; gas plants; community television antenna companies. (a) Every person engaged in the business of furnishing electric power, gas or community television antenna service for a profit shall pay a license tax where the service is furnished, in the amount of $562.50 a year; provided, that a gas company paying a franchise fee to the City shall pay a license tax of $450 a year. (b) A person serving less than 25 customers shall be exempt from paying this tax. (c) Municipal corporations which own and operate their own electric power plant or gas plant shall not be subject to the tax imposed by subsection (a) of this Section. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.310 Fortune-tellers, clairvoyants, etc.

Sec. 770.310. - Fortune-tellers, clairvoyants, etc. Every fortune-teller, clairvoyant, palmist, astrologer, phrenologist, character reader, spirit medium, absent treatment healer or mental healer, and every person engaged in an occupation of a similar nature, shall pay a license tax of $30. (Ord. 80-765-409, § 1; Ord. 81-328-198, § 2; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.311 Home, garden, recreation and sports exhibits.

Sec. 770.311. - Home, garden, recreation and sports exhibits. (a) Every person who is engaged in the business of producing or promoting a home, garden, recreation, sports or other similar exhibition, by renting stalls, spaces or booths to exhibitors whose primary purpose is the advertisement and good will promotion of a product or idea shall pay the occupational license tax required by this Section. (b) The producer or promoter shall pay a license fee as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx, for each engagement, plus an amount for each exhibitor who will be in the business of trading, bartering, buying or selling items at the exhibit. (c) The producer or promoter shall furnish a list, in the form of a sworn affidavit, of the exhibitors who will be so engaged to the Tax Collector at the time he applies for each license under this Section. (d) The license authorized by subsection (a) of this Section shall be a blanket license which shall entitle the exhibitors to engage in the business of trading, bartering, buying or selling items at the exhibit without purchasing an occupational license. (e) An exhibitor engaged in the business of trading, bartering, buying or selling items at the exhibit who has not made written representation of that fact to the producer or promoter so that he is included in the producer's or promoter's sworn affidavit shall be subject to the processes of Section 770.124. (f) A producer or promoter who fails to include an exhibitor in his sworn affidavit who has made written representation to the producer or promoter that he will be so engaged at the exhibit shall be subject to the processes of Section 770.124. (g) No license shall be issued under this Section for a show lasting longer than 14 days. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 7; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 2017-665-E, § 38)

Jacksonville Ordinance Code § 770.312 Honor box vendors.

Sec. 770.312. - Honor box vendors. Every person engaged in the business of offering for sale merchandise displayed in a container, box or similar receptacle that does not require the use or insertion of a coin, slug, token or paper currency to operate the receptacle or to make the merchandise therein obtainable shall pay a license tax of $225 for the privilege of engaging in the business, without regard to the volume of business, the number of receptacles or the places where the receptacles are or may be located. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.313 Insurance adjusters.

Sec. 770.313. - Insurance adjusters. All persons acting as insurance adjusters in the General Services District shall pay a license fee as found in http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx. The provisions of this Section shall not apply to insurance agents. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.314 Junk dealers; scrap metal processors.

Sec. 770.314. - Junk dealers; scrap metal processors. (a) As used in this Section: (1) Junk means old or scrap copper, brass, rope, rags, batteries, paper, trash, rubber, debris, waste, junked, dismantled or wrecked automobiles or parts thereof, iron, steel and other old scrap or ferrous or nonferrous material. (2) Junk dealer means a person who is engaged in the business of maintaining and operating a junkyard and includes a person who travels from place to place purchasing junk, whether or not he maintains or operates a junkyard. (3) Junkyard means an establishment or place of business which is maintained, operated or used for storing, keeping, buying or selling junk, or for the maintenance or operation of an automobile graveyard, and the term shall include garbage dumps and sanitary landfills. (4) Scrap metal processing plant means an establishment or place of business maintaining and operating machinery and equipment used to process scrap iron, steel and other metals to specifications prescribed by, and for sale to, mills and foundries. (5) Scrap metal processor means a person maintaining and operating a scrap metal processing plant. (b) Every person engaged in business as a scrap metal processor shall pay a license tax of $150. (c) Every person engaged in business as a junk dealer maintaining and operating a junkyard shall pay a license tax of $100, and every person engaged in business as a traveling junk dealer shall pay a license tax of $30. If a person both maintains and operates a junkyard and travels from place to place purchasing junk, he shall be deemed to be conducting two separate businesses under this Section and shall pay the license tax applicable to each business. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.315 Liquefied petroleum gas: distributors and installers.

Sec. 770.315. - Liquefied petroleum gas: distributors and installers. All persons who deal in liquefied petroleum gas, either as distributors or as installers, shall pay the following license taxes: (a) Installation of equipment to be used with liquefied petroleum gas—$50. (b) Dealer in liquefied petroleum gas, in appliances and equipment for use of the gas and in the installation of appliances and equipment—$125. Persons paying a license tax under the provisions of this Section shall not be required to pay a license tax under Section 770.307 or Section 770.309. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.316 _______: manufacturers.

Sec. 770.316. - _______: manufacturers. A person who manufactures appliances and equipment for the use of liquefied petroleum gas shall pay a license tax of $125. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.317 Manufacturing, processing, quarrying and mining.

Sec. 770.317. - Manufacturing, processing, quarrying and mining. (a) Every person engaged in the business of manufacturing, processing, quarrying or mining must obtain a license under this Section. The amount of the license tax shall be determined by the maximum number of persons actually employed or to be employed during the license year in which the work is performed, at the following rates: (1) 1—10 employees .....$ 18.75 (2) 11—20 employees .....37.50 (3) 21—30 employees .....56.25 (4) 31—40 employees .....75.00 (5) 41—50 employees .....112.50 (6) 51 or more employees .....187.50 In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation. (b) No license shall be required under this Section where the manufacturing, processing, quarrying or mining is incidental to and a part of some other business classification for which a license is required by this Chapter and is carried on at the place of business licensed under the classification. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 8; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.318 Miscellaneous businesses not otherwise provided for.

Sec. 770.318. - Miscellaneous businesses not otherwise provided for. Every person engaged in the operation of a business of such nature that no license can be properly required for it under other provisions of this Chapter shall pay a license tax of $225; provided, that no license shall be required for the growing or producing of agricultural and horticultural products. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.319 Moving picture shows, theaters and drive-in theaters.

Sec. 770.319. - Moving picture shows, theaters and drive-in theaters. Owners, managers or lessors of theaters or halls employing traveling troupes, theatrical, operatic or minstrel, giving performances in buildings fitted up for these purposes or moving picture shows giving exhibitions in buildings permanently used for these purposes, or drive-in theaters shall be allowed to give as many performances or exhibitions in the buildings, theaters or areas as they wish upon payment of an annual license tax as follows: (a) Within the General Services District, except the Second, Third, Fourth and Fifth Urban Services Districts—$450. (b) Within the Second Urban Services District—$225. (c) Within the Third Urban Services District—$150. (d) Within the Fourth and Fifth Urban Services Districts—$30. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.320 Pawnbrokers.

Sec. 770.320. - Pawnbrokers. Every person engaged in the business of pawnbroker shall pay a license tax in the amount of $337.50 a year for each place of business. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.321 Permanent exhibits.

Sec. 770.321. - Permanent exhibits. Anyone who operates, for a profit, a permanent exhibit in the General Services District shall pay a license tax of $187.50 for each exhibit. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 9; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.322 Professions, businesses, occupations.

Sec. 770.322. - Professions, businesses, occupations. (a) Every person engaged in the practice of a profession who offers his service either directly or indirectly to the public for a consideration, whether or not the endeavor is regulated by law, shall pay a license tax of $30 for the privilege of practicing, which license shall not relieve the person paying the tax from the payment of a license tax imposed on a business operated by him. (b) An occupational license shall not be required where a person, although licensed by law, is prohibited by law from engaging in a profession, business or occupation unless under the direct supervision of another person, individual or corporation. (c) Every individual or group of individuals who operates a branch office or a professional corporation which operates an office in which a profession is practiced shall license each office in which the profession is practiced. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.323 Public service.

Sec. 770.323. - Public service. (a) Every person engaged in a business in the General Services District as owner, agent or otherwise that performs some service for the public in return for a consideration shall pay a license tax based on the maximum number of persons actually employed or to be employed during the license year, in the following amounts: (1) 1—5 employees .....$ 13.75 (2) 6—10 employees .....33.75 (3) 11—15 employees .....50.00 (4) 16—20 employees .....70.00 (5) 21 or more employees .....93.75 (b) No license shall be required under this Section for a business the principal function of which is the performance of some service for the public in return for a consideration when the nature of the service is that an occupational license is required of the business by some other Section of this Chapter; but this proviso shall not be construed to exempt service departments of merchandising and other lines of business from the license required by this Section. (c) In determining the number of persons employed, all principals shall be deemed employees and be included in the calculation. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 10; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.324 Retail store.

Sec. 770.324. - Retail store. (a) For the privilege of conducting, engaging in and carrying on the business of a retailer there is hereby levied and assessed upon every person or association of persons as herein defined, for each store located and operated within the General Services District by the person or association of persons, an annual license tax in the sum of $30. (b) In this Section: (1) A retail sale or sale at retail means a sale to a consumer or to a person for a purpose other than for resale in the form of tangible personal property; provided, that no sale shall be construed to be a retail sale where goods, wares and merchandise are sold in wholesale quantities at wholesale prices by licensed wholesale dealers under standing orders or through outside salesmen as distinguished from sales of small packages at retail prices or are sold in wholesale quantities and at wholesale prices to a governmental institution, subdivision or agency. (2) Retailer includes every person engaged in the business of making sales at retail but does not include bulk plants or filling stations engaging principally in the sale of gasoline and other petroleum products; ice plants or ice dealers engaging principally in the sale of ice; bakeries and other manufacturing or processing plants selling only the products manufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; provided, that, where food or intoxicating liquors are sold in connection with a principal business but only incidentally thereto, the principal business shall not be exempt from the license tax imposed herein. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.325 Schools, colleges, etc.

Sec. 770.325. - Schools, colleges, etc. Every person engaged in the business of operating a school, college or other educational or training institution for profit shall pay a license tax of $30 for each place of business, except that persons giving lessons or instructions in their homes without assistants or a staff shall not be required to pay a license tax. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.326 Telegraph systems.

Sec. 770.326. - Telegraph systems. Every person engaged in the business of owning or operating a telegraph system within the General Services District shall pay a license tax of $250. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 11; Ord. 83-591-400, § 1; Ord. 84-1025-627, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.327 Telephone systems.

Sec. 770.327. - Telephone systems. Every person engaged in the business of owning or operating telephone systems in the General Services District for profit shall pay a license tax according to the following schedule: The fees listed below can be found electronically on the following Tax Collector webpage: http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx (a) On the first 1,000 phones or instruments, or fraction of 1,000 an amount for each phone or instrument operated or installed. (b) On the second 1,000 phones or instruments, or fraction over 1,000— an amount for each phone or instrument operated or installed. (c) On all phones or instruments over 2,000— an amount for each phone or instrument operated or installed. However, a telephone company paying a franchise fee to the City shall pay a license tax according to the following schedule: (a) On the first 1,000 phones or instruments, or fraction of 1,000— an amount for each phone or instrument operated or installed. (b) On the second 1,000 phones or instruments, or fraction over 1,000— an amount for each phone or instrument operated or installed. (c) On all phones or instruments over 2,000— an amount for each phone or instrument operated or installed. Owners or managers of telephone systems operated or having installed less than 100 phones or instruments shall not be required to pay a license tax. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 12; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 2017-665-E, § 38)

Jacksonville Ordinance Code § 770.328 Trading, etc., in intangible personal property.

Sec. 770.328. - Trading, etc., in intangible personal property. (a) Every person engaged in the business of trading, bartering, buying, lending or selling intangible personal property, whether as owner, agent, broker or otherwise, shall pay a license tax of $75 for each place of business. (b) No license shall be required under this Section where the trading, bartering, buying, lending, or selling is incidental to and a part of some other business classification on which an occupational license tax is imposed by this Chapter. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.329 Trading, etc., in tangible personal property.

Sec. 770.329. - Trading, etc., in tangible personal property. (a) Every person engaged in the business of trading, bartering, serving or selling tangible personal property, as owner, agent, broker or otherwise, shall pay a license tax of $30 which shall entitle him to maintain one place of business, stationary or movable, and shall pay $30 for each additional place of business; provided, that the license for each bulk plant or depot of wholesale dealers in petroleum products shall be $75. Vehicles used by a person for the sale and delivery of tangible personal property at wholesale or retail from his established place of business on which a license tax is paid shall not be construed to be separate places of business and no license may be levied on the vehicles or the operators thereof as salesmen or otherwise. (b) No license shall be required under this Section where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of some other business classification for which an occupational license is required by this Chapter and is carried on at the place of business licensed under the other classification, nor shall this Section apply to a person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.330 Vending machines.

Sec. 770.330. - Vending machines. (a) As used in this Section: (1) Laundry equipment means equipment necessary for the operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines, and soap, bleach and laundry bag dispensing machines. (2) Merchandise vending machine means a machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation. A merchandise vending machine which provides a variety of selections from one or more coin, slug, token or paper currency slots or selection buttons, handles or knobs, but is not devisable into units that can be set up separately, shall be considered as a single merchandise vending machine for the purpose of the license tax calculation set forth in this Section. (3) Merchandise vending machine operator means a person who operates for a profit 35 or more merchandise vending machines. (4) Service vending machine means a machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and which dispenses some service or amusement. (5) Service vending machine operator means a person who operates for a profit 35 or more service vending machines. (b) A person who operates for a profit, or allows to be operated for a profit, in his place of business or on his property, any of the vending machines described in subsection (a) of this Section shall pay a license tax according to the following schedule, unless exempted as provided in subsection (c) of this Section: (1) Merchandise vending machines—$9.38 for each machine; provided, that when a merchandise vending machine is located in and operated only in a place of business for which a license has been duly issued for trading, buying, bartering, serving or selling tangible property under this or other laws of the City, the license tax thereon shall be $3.75 for each machine. (2) Merchandise vending machine operators—$150 for the privilege of engaging in the business and also an annual license tax of $0.94 for each machine. (3) Service vending machines—$9.38 for each machine. (4) Service vending machine operators—$281.25 for the privilege of engaging in the business and also an annual license tax of $2.25 for each machine. (5) Laundry equipment—$0.94 for each piece of equipment. (6) Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public—$21 for coin-operated radios, television sets, vibrating mattresses or similar devices installed in guest rooms in hotels, tourist homes, tourist courts, rooming houses and other businesses providing housing accommodations for the traveling public and also an annual license tax of $0.38 for each device. (7) Penny vending machines—$0.94 for each machine. (c) The following vending machines and lockers are exempt from the tax provided by this Section: (1) Vending machines which dispense only United States postage stamps, unadulterated Florida-produced citrus juices or newspapers. (2) Penny-operated vending machines located in licensed places of business and dispensing only nuts, citrus juices and other food products. (3) Coin-operated parcel-checking lockers and toilet locks used in railroad, bus, airport stations or depots, and in hotels, boarding houses, restaurants and rest rooms for the convenience of the public. (4) Coin-operated telephones which are otherwise subject to tax under Section 770.326. (d) All machines licensed under paragraphs (1), (2), (3), (4) and (7) of subsection (b) shall display in a prominent place on each machine a proper sticker or decal, to be furnished or approved by the Tax Collector, showing that the tax has been paid. (e) Whenever the Tax Collector shall find a vending machine required to be licensed under this Section being operated without a current valid occupational license, he shall attach to the vending machine a notice of delinquent taxes, not larger than three inches in width by four inches in length, in a form approved by the Tax Collector. A person who removes a notice of delinquent taxes or who removes moneys from a vending machine before license taxes are paid shall be guilty of a class D offense. If, at the end of ten days after the affixing of the notice of delinquent taxes the license tax remains unpaid, the Tax Collector shall proceed as provided in Section 770.124. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 13; Ord. 83-591-400, § 1; Ord. 91-1169-455, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.331 Water companies and sewage disposal companies.

Sec. 770.331. - Water companies and sewage disposal companies. (a) Every person engaged in the business of operating water companies or sewage disposal companies shall pay an annual license tax as follows: (1) Within the General Services District, except the Second, Third, Fourth and Fifth Urban Services Districts—$562.50. (2) Within the Second Urban Services District—$168.75. (3) Within the Third Urban Services District—$150. (4) Within the Fourth Urban Services District—$75. (5) Within the Fifth Urban Services District—$45. (b) For the purpose of this Section, a person furnishing water or sewage disposal service for profit shall be construed to be a water company or sewage disposal company; provided, that a person having a well or sewage disposal for private use and who furnishes not more than 25 neighbors with water or sewage disposal shall be exempt from the provisions of this Section. (c) Municipal corporations which own and operate their own water plants and sewage disposal systems shall not be subject to the license tax in this Section. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.332 Hobby shows, certain exceptions.

Sec. 770.332. - Hobby shows, certain exceptions. Every person engaged in the business of operating a hobby show for profit shall pay a license tax at a rate of $25 per hobby show not exceeding 30 days in duration. No occupational license tax shall be required for a person who is a participant in a hobby show which is conducted in a City-owned facility under a lease agreement with the City. A hobby show is a show in which the participants exhibit items of a hobby or collector's nature such as stamps, coins, rocks, shells and other similar items for trading, bartering, buying or selling. (Ord. 80-765-409, § 1; Ord. 81-238-198, § 3; Ord. 83-591-400, § 1; Ord. 84-1025-627, § 3; Ord. 88-1173-663, § 1; Ord. 95-854-514, § 4)

Jacksonville Ordinance Code § 770.333 Reserved.

Source: City of Jacksonville, Ordinance Code and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=TITXXIITA_CH770COBUTA_PT3OCLITAFetched: 10/27/2026