Source: https://ecode360.com/7148457
Timestamp: 2018-04-19 13:31:02
Document Index: 414583512

Matched Legal Cases: ['§ 146', '§ 146', '§ 146', '§ 146', '§ 146', '§ 146', '§ 146']

City of South Pasadena, FL Fees; Penalties; Construal of Terms
Ch 146 Art III Fees; Penalties; Construal of Terms
§ 146-18 Business tax receipt fee schedule.
§ 146-19 Construal of terms according to ordinary and usual meaning.
§ 146-20 Penalties for offenses.
Chapter 146 Business Tax Receipts
Article III: Fees; Penalties; Construal of Terms
Chapter 146: Business Tax Receipts Article III Fees; Penalties; Construal of Terms
[Amended 6-13-1995 by Ord. No. 95-04; 10-14-2003 by Ord. No. 2003-08, effective 1-1-2004; 3-13-2007 by Ord. No. 2007-02[1]]
The classification and yearly rates for business tax receipts shall be as follows:
$26.25, plus $3.15 for each worker
List unless in connection with and incidental to another classification
Includes advertising boards, agencies, card directories, guidebooks, handbill or sample distribution, marketing, outdoor advertising and trade inducement
Includes consulting, monitoring, repair and/or service. List unless licensed as alarm system contractor; see contractors for installation
Where 1 or more amusement devices are located. List unless accessory to or incidental to another classification
List unless licensed as a kennel
Antiques, dealers in
List unless in connection with and incidental to secondhand sales, pawnbroker, jeweler, junk dealer, retail merchant or auction shop
Architects or architects' offices
Includes 1 professional
Each additional professional
Armored-car services
List unless in connection with and incidental to another classification. Includes commercial, fine and graphic art
Attorneys or attorneys' offices
Includes auction shops or stores and auctioneers
Includes consulting, design, production or related services
Includes aircraft sales and charter services, fixed-base operators who provide more than 1 aviation service, flight schools and/or charters, intrastate aircraft transportation, propeller or instrument shops, radio sales and services and aircraft
Includes cabarets, lounges, nightclubs, and similar establishments. List unless licensed as a restaurant and has no separate entrance
Birds, dealers in
Bonds, stocks and other investments
Brokers or dealers, includes members of the New York Stock Exchange and/or those persons having a leased wire service
List unless licensed as a certified public accountant
Bottled gas, dealers in
Includes brokers in business opportunities, loans, merchandise, mortgages and services
Establishments, on location only. List unless in connection with and incidental to another classification
Chiropractic physicians or chiropractic offices
Claim, collection or billing service
Public functions when properly permitted; no street sales
Congregate living facilities and group-care facilities
List each category separately unless otherwise specified
Class C - Residential Building
Air conditioning, Class A
Air conditioning, Class B
Air conditioning, Class C
Alarm systems, consulting, installing, monitoring, repair and/or service
Asphalt sealing, coating, maintenance; list unless licensed as a paving contractor
Drainage and sanitary sewer; list unless licensed as a plumbing contractor
Driveway sealing, cool decking, patio coatings
Floor and floor sanding
Lathing; list unless licensed for plastering
Masonry, flatwork
Masonry, structural
Sign construction or installation
Paving and road grading
Private driveway paving; list unless licensed as commercial paving
Commercial paving; list unless licensed for private driveway paving
Plastering; list unless licensed for lathing
Pressure cleaning; list unless licensed for painting
Roofing and shingle siding
Sheet metal, installation only
Veneer specialty, includes aluminum and vinyl siding, gutters, soffitt and fascia only
Wallcovering, list unless licensed as a painting contractor, or unless in connection with and incidental to interior decorating/designing; no painting permitted
Includes cosmetology salons, independent cosmetologists, cosmetology specialty salons, independent cosmetology specialists and cosmetology schools
Includes mental health counseling. List unless in connection with and incidental to another classification
Dentists or dentists' offices
Diagnostic aid services, medical
Persons making or offering for sale state, county or city directories, telephone or otherwise
Independent electrologist
Electronic data processing, word processing and related services
Includes agencies, contract employee providers, employee leasing, talent agencies (list unless in connection with and incidental to another classification) and temporary help services
Engineers, professional, or engineers' offices
Includes architectural, civil, computer, consulting, electrical, industrial, management, mechanical, nuclear, refrigeration, sanitary, structural
List unless in connection with and incidental to another classification.
Amusement rides or attractions
Exterminating, pest control, fumigating
Market operator who rents spaces or booths to others or otherwise operates the market
Florists; list unless in connection with and incidental to merchant Cut flower sales; allowed only where there is a current license tax for a filling station (see "Vehicles")
Includes bakeries with baking on premises, sale of bakery goods only, catering from a vehicle at factories and construction jobs only, catering at social functions, dairies, fruit packing and shipping, ice cream bicycle/cart peddling, ice cream retail stores, produce trucks or vehicles, restaurant takeout or delivery where primary food sales are for consumption off the premises, restaurant drive-ins, restaurants (lunch or snack counters or stands, cafes, cafeterias, dining rooms and similar facilities where the primary food sales are for consumption on the premises) and sandwich manufacturing or wholesaling
Freight transportation, transfer or forwarding services or similar activities
Bulk plant and distribution
Retail truck with no bulk plant at the same address
Includes collectors of garbage for rendering or processing plant and garbage and waste disposal incinerators, barge plants or barge depots
Trucks not operating from a licensed bulk plant
Includes driving ranges, golf courses, miniature golf and par-3 golf courses
Guns, dealers in
Craft articles made by hand in the home
Health clubs or spas, reducing clubs or salons or gymnasiums
Hearing aids, dispensing of
Home health services, agencies or similar activities
Hypnosis, non-therapeutic
Location: Lations within the city at which insurance services are performed or offered; includes adjusters, agencies, booths, branches, claims filing, miscellaneous services or title insurance
Company: Each life or health, marine, casualty, property or surety insurance company which is represented in, writes for clients in, solicits or advertises in or services 1 or more policies in the city. This tax is in addition to any applicable insurance location taxes.
List unless licensed as interior decorator
Janitorial or window cleaning
Includes buying, selling, repair and service of any type of jewelry. List unless in connection with and incidental to pawnbroker, secondhand sales, antique dealer, junk dealer or merchant
Buying and/or selling junk, waste or used materials; list unless licensed for wrecking yards or secondhand sales when such secondhand merchants confine their sales to household furnishings or to the sale of wearing apparel; includes junk gatherers, yards or shops
Domestic pet raising or boarding for profit
Includes analytical, chemical, dental or medical; list unless in connection with and incidental to another classification
List unless licensed as landscape architecture or excavating and land clearing contractor; includes landscaping, lawn maintenance, lawn and tree spraying, tree surgery
Includes dry-cleaning services, linen services, wash-and-fold service, dropoff service and trucks not operated by a licensed place of business
Laundry machines/laundromats
Includes laundromats, laundry machines and washers and dryers (coin-operated or otherwise)
$73.50 first 10 machines; $2.62 each additional machine
Includes making loans and/or discount consumer financing; list unless licensed as savings and loan associations and banks
Machines, coin- or token-operated
See "Laundry machines/laundromats" for laundry machines. Newspaper racks, telephones, bulk vending machines and stamp machines are exempt
Manufacturers' representatives or agents
Includes fabricating, machine shops and processing; list unless in connection with and incidental to another classification
Boats, marinas, yachts and services; includes bait sales (list unless in connection with and incidental to merchant), brokers, charters or cruises, cleaning, dealers, independent salespeople, marinas or storage, marine ways, rental, repair and mobile wash and polish or bottom scraping
List unless taxed as a chiropractic physician, osteopathic physician, physician, podiatrist or psychologist.
School teaching massage
Merchant, no stock in city
Merchant operating from vehicle(s) and having no place of business in the city. Taxes for the following categories are based on the business cost of their average annual inventory, including stock on hand and in storage in the city (Taxes are not owed on inventory of liquor or tobacco items or stock located outside the city.); includes direct sales, distributing, import/export, mail order, merchandising via electronic, video or audio/visual means, pushcarts, retail sales, showroom, wholesale sales:
Up to $20,000 of stock
Each additional $1,000 of stock or fraction thereof
Mobile home and trailers, dealers in
$2.10 per space
Includes motorbikes, motor scooters and similar devices. Rental only: list unless in connection with and incidental to another classification. Repair only: list unless in connection with and incidental to another classification. Sales, repair and rental
Nurseries and/or kindergartens
Optometrists or optometrists' offices
Osteopathic physicians or osteopath's office
Patrols, guards or watchmen agencies or services
Lending money on personal property when such property is delivered to the pawnee as security for the loan. List unless in connection with and incidental to secondhand sales, antique dealer, jeweler, junk dealer or merchant
Physicians or physicians' offices
With metals, list unless in connection with and incidental to another classification
Podiatrists or podiatrists' offices
Pool cleaning, non-chemical
List unless licensed as a swimming pool contractor
Property developing, leasing, managing or renting
List unless licensed as a general contractor or for real estate
Includes design, fitting, assembly, sale and/or service to the user or patient
Psychologists or psychologist's office
Public accountants, C.P.A. or public accountants' offices
Publications, publishing, writing
List unless in connection with and incidental to advertising
Includes radio and/or television broadcasting studios and sale and advertising offices with no broadcasting
Independent real estate brokers or associates
Includes rental of clothing, films, machinery, video and other equipment and renting on location
Where only 1 unit is offered for rent, no license is required. "Rental units" includes rooms, apartments, condominiums and separate condominium units, hotels, motels, motor courts, cottages, cabins, live-aboard boat slips and/or other buildings rented as living quarters by the day, week, month, season or year which are located on 1 lot, plot or parcel of ground or water; includes units with cooking facilities or where cooking is permitted and units without cooking facilities
$5.25 per unit for up to 99 units; $4.20 per unit for 100 or more units
Other than automotive and machine; list unless in connection with and incidental to another classification and where 25% or less of the business gross floor area is used for repair. Mobile repair; list unless in connection with and incidental to another classification
Includes blueprinting, copying, duplicating, engraving, lithographing, mimeographing, multigraphing, printing, typesetting and similar activities; list unless in connection with and incidental to another classification
For bicycles, skates, skateboards or other devices
Each additional student List unless in connection with and incidental to another classification
Secondhand merchants/sales
Secretarial, steno and related services
List unless licensed for court reporting or for word processing (electronic data processing)
Commercial; list unless in connection with and incidental to another classification. Home occupation
Shooting ranges, galleries and/or archery ranges
Sitting or companion services
Includes adult only and on location (adults or children)
Soft-water services
Stenographers, public
Includes companies and substations
Soliciting business by telephone for others
Temporary activities, each event
Tax to be paid by promoter, corporation, association or person responsible for the event; includes carnivals, circuses, concerts, dealers in Christmas trees (not required if accessory to merchant), entertainments, exhibits, lecturers and instructions to groups, musicals, shows, temporary merchants, per location, including individual attractions and/or merchants whose primary intent is selling a product (if over 30 days, tax as a merchant) and tent shows
Theaters, stadiums, and other permanent places of amusement
Therapies, medical or health
Transit mix cement
Includes electric companies, gas distribution plant (manufactured or natural), telephone companies
Vehicle parking, parking lots or storage garages
$5.25, plus $1.05 for each space
Includes driveway services, filling stations, hauling, hauling trailers, new-car agencies, oil change and lube, painting and undercoating (list unless licensed as automotive repair or incidental to automotive sales; this category not intended for businesses engaged in detailing only), rental of hauling trucks, rental or leasing agencies, repair, trucks for hire (list unless in connection with and incidental to another classification), used-car dealers (list unless licensed as a used-car sales lot or as a broker-dealer in merchandise), used-car sales, wash and polish (list unless in connection with and incidental to another classification), wrecker or towing services
Vehicles for hire and taxicabs
Vending machine operators or companies
Veterinarians or veterinarian's office
Warehouses, warehousing or storage
Each additional 1,000 square feet or fraction thereof
Window tinting or filming
Every business, occupation or profession substantial, fixed or temporarily engaged in by any person within the city and for which no license has been ordained and not herein specifically designated
Editor's Note: This ordinance also repealed former §§ 146-18 through 146-20, Plates for machines, lease or operation without license prohibited, and increasing number of devices, respectively. This ordinance also provided for the renumbering of former §§ 146-23 through 146-25 as §§ 146-18 through 146-20, respectively.
The definition of any of the occupations set forth in the schedule of rates,[1] except as otherwise defined in the Code, shall be such that the occupations shall be construed according to their ordinary and usual meaning in the course of trade or business or profession in the county or as defined in Webster's Dictionary.
Editor's Note: See § 146-23 above.