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HomeMy WebLinkAboutOrd 1994-15 Occupational Licenses1 ORDINANCE NO, 15=94 AN. ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, AMENDING THE VILLAGE CODE OF ORDINANCE AT CHAPTER 17, ARTICLE II, OCCUPATIONAL LICENSES; BY AMENDING SECTION 17-24, RELATING TO TRANSFER OF LICENSE TO NEW OWNER; BY' AMENDING CHAPTER 17-25, RELATING TO TRANSFER OF LICENSE TO NEW LOCATION;'BY AMENDING -SECTION 17-27, RELATING TO DUPLICATE:LICENSE;--BY AMENDING SECTION 17-33, RELATING TO LICENSE TAX SCHEDULE; PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL OF ORDINANCES IN CONFLICT;'PROVIDING AN EFFECTIVE DATE. WHEREAS, the Legislature of the State of Florida'has adopted Chapter 93-180, Laws of Florida, relating to occupational license taxes; and WHEREAS,. this legislation incorporates certain language which requires amendments to the Village Code of Ordinances relating to occupational licenses; and WHEREAS, this legislation allows that a municipality may establish new rate structures for occupational licenses pursuant to meeting the specifications of law; and WHEREAS, an Equity Study Commission has been appointed by the Village, representative of,the business community within the Village, which Commission has made certain recommendations to the Village Council relating to.an appropriate classification system and rate structure for local occupational license taxes; and WHEREAS, the Village Council has given consideration to said recommendations and has determined to adopt an amendment to the Village occupational license tax ordinance reclassifying certain businesses, occupations and professions, establishing a new rate structure in accordance with state law and providing certain other amendments. NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL.OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, AS FOLLOWS: Section 1. Chapter 17, Article I1,.is hereby amended at Section 17-24-to read as follows: Section 17-24. Transfer of license to new owner. Business license granted or issued under the provisions of this article may be transferred with the approval and written authorization of the licensing officer endorsed thereon, with the business ,for which they were taken out when there is a bona fide sale and transfer of the property used and employed in the business, but such transferred license shall not be held good for any longer time or any other'place than that for which it was originally issued; provided, that the original license shall be surrendered and filed with the licensing officer at the time the application for transfer is made, and such transferred license after being approved shall be of the same force and effect as the original license. At the time 'any such license is transferred, the person applying for such transfer shall pay the licensing officer a transfer fee equal to ten (10) per cent of the annual license tax but not less than three (3) dollars and notmore than twenty-five (25) dollars. oltaxskd.ord - 1 - Section 2. Chapter 17, Article II, -is hereby amended at Section 17-25 to read as follows: Section 17-25. Transfer of license.to new location. Business license may be transferred from location to location with the approval and written authorization of the licensing officer endorsed thereon, provided no change of ownership has occurred or is in process and the license classification in which the license was originally issued remains unaffected, but such transferred license shall not be held good for any longer time or any other place than that for which it was originally issued; provided, that the original license shall be - surrendered - and filed with the licensing officer at thetimethe application for transfer is made, and such transferred license after being approved shall be of the same force and effect as the original license. At thetime any such license is transferred, the person applying for such transfer shall pay the licensing officer a transfer fee equal to ten (10) per cent of the annual license tax but not less than three (3) dollars and not more than twenty-five (25) dollars. Section 3. Chapter 17, Article II, is hereby amended at Section 17-33, to read as follows: Section 17-33. License tax schedule. The amount which shall be paid by the several firms, persons or associations engaging in or managing businesses, professions or occupations for which a license is required is hereby fixed as follows: AGRICULTURAL SERVICES Veterinary Services Veterinary service from a truck % $115.00 Veterinary service to animal specialities 115.00 Animal specialty services, except veterinary 115.00 Landscape and Horticulture Services Landscape counseling and planning 115.00 Lawn and garden service 100.00 Ornamental shrub and tree service 170.00 Building construction - Contractors 170.00 as defined by the Contractors Licensing Board of Palm Beach County TRANSPORTATION Local trucking Taxi cabs each place or business . each vehicle Water transportation of passengers Marinas (also see retail) each space (minimum $25.00) Water transportation services NEC 55.00 80.00 55.00 55.00 2.50 55.00 oltaxskd.ord - 2 - Arrangement of passenger transportation Arrangement of freight/cargo transportation COMMUNICATIONS Radiotelephone communications Telephone company (franchise) Telephone communication except radiotelephone Telegraph Radio/television broadcasting Cable and other pay television services ELECTRIC, GAS AND SANITARY SERVICES Electric services (franchise) Natural gas transmission (franchise) Natural gas distributors Liquified petroleum distributors Water supply (franchise) Sanitary sewer services (franchise) WHOLESALE TRADE Wholesale trade - durable goods Inventory value cost --not exceeding $1000. Each additional $1000. RETAIL TRADE Retail store Inventory value cost - not exceeding $1000. Each additional $1000. Filling station, marine/auto/other 1 - 4 pumps ' each additional pump 150.00 150.00 150.00 50.00 150.00 435.00 375.00 375.00 500.00 500.00 500.00 500.00 500.00 500.00 34.00 9.00 34.00 9.00 80.00 20.00 Eating place ($50.00 minimum) each seat 2.50 Drinking place (alcoholic drinks)($50.00 minimum) each seat. 2.50 Food service - no seats 115.00 Non -store retail Catalog and mail. order Automatic merchandise machines operator each machine Fuel oil dealer LP gas dealer (bottled gas) Direct selling - each person/vehicle Solicitor/canvasser each per year per month 115.00 255.00 30.00 115.00 115.00 115.00 300.00 100.00 oltaxskd.ord 3 11. Retail store NEC Florist Tobacco store News dealer/news stand Optical goods store 115.00 115.00 115.00 115.00 Miscellaneous Retail Store NEC 115.00 FINANCE, INSURANCE, REAL ESTATE Depository institution Non -depository credit institution Security & commodity brokers/dealers ------------ ------ Brokers sales agent INSURANCE Insurance carriers Insurance agents, broker service Insurance sales agent REAL ESTATE Real estate operator (S25.00 minimum) Base (1 - 5 sleeping rooms) Each additional sleeping room Real estate agents & manager. Real estate sales agent Title abstract.offico Land subdividers & developers Holding and other investment offices SERVICES Hotels, roominghouses, etc ($25.00 minimum) Base (1 - 5 sleeping rooms) Each additional sleeping room Personal Services Laundry, cleaning, garment service Coin operated laundry/dry cleaning• operator 1 - 20 machines each, additional machine Photographic studio, portrait Beauty shop each state licensed operator Barber shop each state licensed operator Shoe repair shop Funeral service additional for ambulance service Tax preparation service Miscellaneous personal service NEC oltaxskd.ord - 4 - 255.00 255.00 625.00 30.00 115.00 115.00 30.00 11.50 2.50 115.0.0 30.00 115.00 170.00 255.00 11.50 2.50 •115.00 115.00 5.50 115.00 115.00 30.00 115.00 30.00 115.00 255.00 170.00 115.00 115.00 • i Business Service Advertising agency Consumer credit reporting/collection Mailing, reproduction, commercial art and stenographic service Services to dwellings Miscellaneous equipment rental/leasing Personnel supply services Computer programming, data processing Miscellaneous. business services Business services NEC Telemarketing plus each phone Auto rental Auto repair shop 2 persons 3-4 persons 5-6 persons 7-10 persons 11-20 persons more than 21 persons Car wash - AUTO SERVICE/REPAIR MISCELLANEOUS REPAIR SERVICES 150.00 115.00 115.00 115.00 115.00 150.00 115.00 115..0.0_ 115.00 170.00 35.00 115.00 30.00 50.00 80.00 150.00 185.00 300.00 115.00 Misc repair services store 115.00 Misc repair services from a truck 55.00 Misc repair services with retail store 55.00 MOTION PICTURES Motion picture production/distributor Motion picture theatre/drive-in plus per seat/per space AMUSEMENT AND RECREATION SERVICE Dance studios Theatrical produces Bowling center (1 - 5 alleys) each additional alley Commercial sports Physical fitness facilities Coin operated amusement device operator plus each machine Amusement & Recreation services NEC Fortune teller - fee charged no fee charged - contribution Phrenologist - fee charged no fee charged - contribution oltaxskd.ord - 5 115.00 225.00 0.40 115.00 115.00 115.00 30.00 170.00 115.00 255.00 30.00 115.00 1,000.00 1,875.00 1,250.00 1,875.00 HEALTH. SERVICES Licensed practitioner each Nursing and personal care facilityI . Hospital. Medical and dental laboratory Home health care Miscellaneous health services NEC 1 Legal services Attorneys each LEGAL SERVICES EDUCATION SERVICES Elementary and secondary school Vocational school. Schools & educational services NEC SOCIAL SERVICES Individual and Family Services Job training service Child care facility (Fla Statute) Family daycare (Fla Statute) Community residential home (Fla Statute) Social services NEC MEMBERSHIP ORGANIZATIONS ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT,& RELATED Engineering, architectural and surveying services Engineering, architectural & surveying -each practitioner Residential designer ACCOUNTING, AUDITING AND BOOKKEEPING SERVICES Accounting/bookkeeping service Certified public accountant each RESEARCH, DEVELOPMENT AND TESTING SERVICES Research, development and testing services MANAGEMENT AND PUBLIC RELATIONS SERVICES Management services Management consulting services Public relations services Facility support management services Business consulting service NEC 115.00 if 170.00 44 170.00, 170.00 115.00 115.00 115.00 115.00 115.00 115.00 115.00 115.00 140.00 55.00 140.00 115.00 115.00 SERVICES 115.00 ,115.00 115.00 115.00 115.00 115.00 115.00 115.00 115.00 115.00 oltaxskd.ord - 6 1 Section 4. Severability If any provision of this ordinance or the application thereof is held invalid, such invalidity shall not affect the other provisions or applications of this Ordinance which can be given effect without the invalid provisions or applications, and to this end the provisions of this Ordinance are hereby declared severable. Section 5. Repeal of Ordinances in conflict. All other ordinances of the Village of North Palm Beach, Florida, or parts thereof which conflict with this or any part of this ordinance are hereby repealed. Section 6. Codification. This ordinance shall be codified and made a part of the official Code of Ordinances of the Village of North Palm Beach, Florida. Section 7. Effective Date. This Ordinance shall take effect immediately upon its adoption and approval as provided by law. PLACED ON FIRS 'it READING THIS 28th DAY OF July 1994. PLACED ON SECOND FINAL READING AND PASSED THIS ilth DAY OF Ju1y-..4e9Pte.rit Village Clerk oltaxskd.ord 7 • - MAYOR