§ 14-21. Levied; amount.

(a)

A business tax is hereby levied on the following persons for the privilege of engaging in or managing any business, profession, or occupation within the city:

(1)

Any person who maintains a permanent business location or branch office within the city, for the privilege of engaging in or managing any business within the city's jurisdiction.

(2)

Any person who maintains a permanent business location or branch office within the city, for the privilege of engaging in or managing any profession or occupation within the city's jurisdiction.

(3)

Any person who does not qualify under subsection (a)(1) or (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce, if the business tax is not prohibited by U.S. Constitution article 1, § 8.

(b)

The business tax levied by this section is as follows:

(1)

Gasoline service stations, marinas, boat dealers, and businesses dispensing fuel or providing mechanical repairs .....$50.00

(2)

Personal and professional services .....50.00

(3)

Retail operations, including laundromats .....40.00

(4)

Tourist lodging facilities, per room .....4.00

(5)

Persons, firms, or corporations holding themselves out as regular contractors as a business, including landscape contractors .....30.00

(6)

Boat rentals and other types of water-related rentals .....20.00

(7)

Amusements .....50.00

(8)

Any business, other than construction-related contractors, operating temporarily in the city or operating from a temporary or movable structure .....50.00

(9)

Restaurants .....50.00

(10)

Any business which does not fall into any of the above categories .....50.00

(Code 1993, ch. 3, § 2.01)

State law reference

Levy of business tax, F.S. § 205.042.