HomeMy WebLinkAboutOrdinance 59 Occupational License Tax
ORDINANCE NO. -59
AN ORDINANCE OF THE VILLAGE OF NORTH ORLANDO,
FLORIDA, ESTABLISHING AN OCCUPATIONAL LICENSE
TAX; PROVIDING RATES FOR EACH CLASSIFICATION;
ESTABLISHING CRITERIA WITHIN A CLASSIFICATION;
REPEALING ALL ORDINANCES IN CONFLICT HEREWITH;
PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF NORTH ORLANDO, FLORIDA, AS FOLLOWS:
SECTION 1:
This ordinance shall provide a schedule
of occupational license taxes for businesses and professions
and occupations being conducted within the municipal limits
of the Village of North Orlando, Florida.
SECTION 2:
The assessment of license taxes are hereby
fixed in the following catagories:
(A) PROFESSIONAL
1. Includes such as:
Architects
Physicians
Dentists
Attorneys
Engineers
Accountants
Dental hygienist
Realtors
Chiropractors
Agents
Musicians
Surveyors
Ethical hypnotist
Veterinarian
Stockbroker
Commercial artist
Auctioneer
Insurance agent
Chiropodist or podiatrist
2. Individual rates shall be computed as $30.00
per year for each firm member, partner, or profit-sharing associate,
and $15.00 per year for each professional associate who is a non-
profit sharing member.
3. Insurance agents shall pay/either (1) the
$30.00 annual fee as a professional agent, Or (2) the $15.00 fee
as an associate, in which case the company represented by the
agent shall pay the $30.00 annual fee.
(B) UTILITIES
1. Includes such as:
Telephone company
Electricity company
Natural gas company
Cable television
2. Each company in this class shall pay an annual
license fee of $100.00, in addition to any franchise or property
tax payments.
(C) INDUSTRIAL
1. Includes such as:
Manufacturing firms
Machine shops
Laundry plants
Industrial firms
Welding shops
2. Each category in this class shall pay an annual
fee of $40.00, plus a surcharge amounting to $2.00 for each em-
ployee above ten in number employed in the firm.
3. The determination of that which constitutes a
manufacturing or industrial firm shall be any of the following
(a) the fabrication of one output product different from one or
more input products, (b) the treatment of a product on the prem-
ises with an end result of improvement of the product.
(D) MERCHANTS
1. Includes such as:
Wholesale sales
Retail sales
Rolling stores
Solicitors
Pawn brokers
2. Each category within this class shall pay an an-
nual fee of $40.00 as a flat fee, including the first 3,000 square
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feet of area, and (b) $10.00 for each additional 3,000 square feet
of area, or part thereof or, (c) for rolling stores a flat fee of
$40.00 for each merchant including one (1) vehicle; for the
second and each additional vehicle, $10.00 each; specifically
excluded from this classification is any such store which has
an established place of business in the city requiring an occu-
pational license; provided that, (d) an outside display area, sup-
plementing the primary sales area, shall be licensed on a basis of
$5.00, for each additional 15,000 square feet of area, and (e)
provided that anyone selling merchandise which has been pawned
or otherwise traded for a cash consideration shall pay an annual
license fee of $150.00; (f) each rolling store shall maintain
upon each vehicle while in operation or use, a rolling store per-
mit as provided herein, and the holder of each permit or agent
thereof, shall exhibit same to the city license inspector, his
deputy or any police officer upon being required to do so by any
of them.
WHOLESALE
Includes such as:
Food dealers
Petroleum dealers
Storage warehouse
RETAIL
Includes such as:
Bakeries
Bottle gas
Firearms
Florist
Ice distributor
General merchant
Milk distribu
Peddlers of
Secondhand
New vehir
Cemeter
SOLICITOR
ROLLING STORES
PAWN BROKER
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(E) CONTRACTORS
1. Includes such as:
General building contractors, Class I, Class II
and Class III, and subcontractors.
2. General building contractors shall pay an annual
license fee as follows:
General building contractor Class I..~.$lOO.OO
General building contractor Class 11...$ 60.00
General building contractor Class 111..$ 40.00
3. All subcontractors and contractors other than
general shall pay an annual license fee of $25.00; such classi-
fication includes such as the following:
Carpenter
Construction
Electrical
Electrical sign
Elevator
Engineering
Flooring
Glazing
Landscaping
Lathing
Masonry
Moving and wrecking
Ornamental metals
Painting
Paving
Plastering
Plumbing
Refrigeration
Roofing and sheet metal
Septic tanks
Sign painting
Solar heating
Sprinkler
Structural steel
Tile and terrazzo
Tile
Well drilling
Swimming pool
Small repair
(F) FINANCIAL
1. Includes such as:
Banks
Savings and
Loan
Small loan and finance
Building and loan
2. All the above, except those exempt, shall pay
an annual fee based on amount of capital, surplus, and undivided
profit as follows:
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CAPITAL, SURPLUS, & UNDIVIDED PROFIT FEE
$ 1 to $100,000.00 $100.00
100,001 to 150,000.00 125.00
150,001 to 175,000.00 150.00
175,001 to 200,000.00 175.00
200,001 to 225,000.00 200.00
225,001 to 250,000.00 225.00
250,001 to 275,000.00 250,00
275,001 to 325,000.00 275.00
325,001 to 375,000.00 300.00
375,001 to 500,000.00 350.00
500,001 and above 375.00
(G) ENTERTAINMENT
1. Categories within this class shall pay an
annual license fee of $100, if not specifically included in
the following schedule:
(a) Billiards: $50 per establishment
(b) Bowling: $20 per lane
(c) Amusement machines:
1) Distributor - Owner $100 per year
2) Operator $ 10 per machine
(d) Exhibitions, public performance: $100 per day
(e) Fortuneteller, palmist, astrologer,
clairvoyant: $100 per day
(f) Kiddie rides: used exclusively for
the entertainment of children and
used in conjunction and as a part
of merchant sponsored promotions
and not as a part of a carnival or
circus:
Per ride $ 10 per year
Per ride $ 2.50 per day
(when used in conjunction with a carnival or circus)
(g) Motion picture theaters: $100 per year
(h) Music, nonwire: $ 50 per year
(i) Skating rink: $ 50 per year
(j) Miniature golf course: $ 50 per year
(H) NEWS MEDIA
1. Includes such as:
Radio broadcasting company
Television company
Newspaper publishing company
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2. Each category within this class shall pay an
annual license fee of either:
(a) $100 when the company has a local office, or
(b) $ 50 when the company has no local office.
(I) LODGING
1. Includes such as:
Apartments
Motels and hotels
Rooming houses
Trailer parks
2. Each of the above categories shall pay an
annual license fee according to the following schedule:
(a) Apartment houses shall pay a minimum of $10 or $3 per rental
unit, whichever is the higher.
(b) Motels and hotels shall pay $2 per rental unit
(c) Rooming houses shall pay a minimum of $10 or $2 per room,
whichever is the higher.
(d) Trailer parks shall pay $150 for 100 or more trailer spaces,
or $1.50 per trailer for under 100 spaces, with a minimum
charge of $40 per trailer park.
(J) SERVICE BUSINESS
1. Includes the following subclassifications:
Service-automotive
Service- personal
Service-repair
Service-agency
Service-coin-operated machines
2. Service-automotive:
(a) Includes such as:
Auto painting, fender and body-not in con-
nection with garage
Vehicle rental
Garage
Parking lot
Rental car agency
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Taxis
Wrecker service
Car wash and related work
Mobile home moving
Used car dealer
(b) All the above categories shall pay an
annual fee of $40, except as provided below:
Filling stations shall pay an annual fee of
$50, plus $10 for each pump over four in
number, and a pump is hereby defined as being
the apparatus from which gasoline is dispensed.
3. Service-personal:
(a) Includes such as:
Baths
Masseurs
Bookkeeping service
Cleaners, launderer, storage
Dressmaker
Embalmer (Funeral Home)
Tailor
Interior decorator
Photographer, photofinishing
Private school
Public stenographer
Rug cleaning
Taxidermist
Canine grooming
Upholstery
Catering service
Delivery of messages
Tree and landscaping
Exterminator
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Laboratory
Barbershop
Beauty shop
Self-service laundry
Sewer cleaning service
(b) All of the above shall pay an annual
license fee of $25.00 except as provided below:
(1) Barber and beauty shops shall pay an annual license
fee of $25.00, plus $5.00 per chair for each chair
over one.
(2) Linen and uniform service shall pay an annual fee of
$30.00 per year plus $10.00 per pickup and delivery
vehicle.
(3) Bookkeeping services performed by a single individual
self-employed, and operating out of a residence shall
pay an annual license fee of $25.00.
(4) Laundry pickup stations, where no work is done on the
premises and employs no more than one person, shall pay
one-half of the base rate applicable to laundries.
(5) Shoe shine shops shall pay an annual license fee of $15.00
plus $2.00 for all shoe shine stands over two.
4. Service-repair:
(a) Includes such as:
Television repair
Radio repair
Electrical appliance repair
Special installation, repair, and main-
tenance service
(b) All the above categories shall pay an
annual license fee of $25.00.
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5. Service-agency:
(a) Includes such as:
Advertising
Collection
Credit bureau
Employment
Express company
Patrol agency
Printing or publication
Rental agency
Abstract and title
Telegraph agency
Armored car
Answering service
Bonding company
Data processing service
Local business office
(b) Each of the above categories shall pay an
annual license fee of $50.00.
(c) Insurance agencies shall pay an annual
license fee of $30.00 per year if the local agent has applied
for the associate, or $15.00 annual license fee under the pro-
fessional classification; provided that, if the agent pays the
professional license fee of $30.00, the agency or company shall
be exempt from the $30.00 annual fee.
6. Service-coin-operated machines (NOT FOR
AMUSEMENT) includes service and vending machines.
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(a) Distributor-owner for 1-25 machines $ 50.00
(b) Distributor-owner for 25-50 machines $ 75.00
(c) Distributor-owner for 50-75 machines $100.00
(d) Distributor-owner for 75 or more machines $150.00
A $2.00 sticker is required for each machine,
in addition to the license. For nonelectric five-
cent vending machines the above rates will apply,
except that a $1.00 sticker will be required.
(e) Operators of washing machines, now in connection
with a coin-operated, self-service laundry shall
pay an annual license fee of the above rates, with
a $6.00 sticker per machine.
(K) RESTAURANTS AND NIGHTCLUBS
1. Establishments where only food and not alcoholic
beverages are sold shall pay an annual license fee as follows:
(a) Consumed on premises: $25 for the first 30 seating
spaces and $1 for each seat over 30.
(b) Consumed off-premises or drive-in: $50 plus $1 per
car parking space.
(c) Combination: Both on-premises consumption and drive-
in service: $50 plus $1 per seat over 30 and $1 per
car parking space.
2. Where food and alcoholic beverages are served,
(a) Same as (K) 1. (a) above.
3. Where food and alcoholic beverages are served
and dancing is allowed.
(a) Same as (K) l.(a) above plus $75 per year.
4. Where no food is served but alcoholic beverages
are served and dancing is allowed.
(a) Same as (K) l.(a) above plus $75 per year.
(L) OTHER OCCUPATIONS
All other occupations not specifically set forth
shall require a general occupational license for the sum of $40.00.
SECTION 3: All ordinances in conflict herewith are
hereby repealed and declared to be null and void and of no
force and effect.
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SECTION 4: This Ordinance shall become effective im-
mediately upon its passage and adoption.
READ FIRST READING THIS 19th day of July,
A. D. 1971.
READ SECOND READING THIS 2nd day of August
A. D. 1971.
PASSED AND ADOPTED THIS 2nd day of August
A. D. 1971.
Granville Brown
Mayor
ATTEST:
Mary Norton
Village Clerk
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