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Home My WebLink About2003-29 Occupational License Tax Increase• ORDINANCE 29-2003 AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, AMENDING SECTION 17-33, LICENSE TAX SCHEDULE, OF ARTICLE II, OCCUPATIONAL LICENSES, OF CHAPTER 17 OF THE CODE OF ORDINANCES OF THE VILLAGE, WHICH AMENDMENT INCREASES LICENSE TAXES WITHIN THE VILLAGE AND IS ATTACHED AS EXHIBIT "A"; PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH; AND, PROVIDING FOR AN EFFECTIVE DATE. BE IT ORDAINED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA: Section 1. Section 17-33, License Tax Schedule, of Article II, Occupational Licenses, of Chapter 17 of the Code of Ordinances of the Village is hereby amended, which amendment increases license taxes within the Village and is fully set forth as Exhibit "A" attached to this Ordinance and expressly made a part hereof. Section 2. If any section, paragraph, sentence, clause, phrase or word of this Ordinance is for any reason held by a Court to be unconstitutional, inoperative or void, such holding shall not affect the remainder of this Ordinance. Section 3. All Ordinances or parts of Ordinances in conflict herewith are hereby repealed. Section 4. This Ordinance shall take effect upon enactment by a majority plus one vote of the Village Council. The effective date of this ordinance shall be October 1, 2003. PLACED ON FIRST READING THIS 9th DAY OF OCTOBER, 2003. PLACED ON SECOND, FINAL READING AND PASSED THIS 23rd DAY OF OCTOBER, 2003. ,0 R T7)F '; ATTEST: JJ • VILLAGE CLERK EXHIBIT "A" LICENSE TAX SCHEDULE DESCRIPTION AGRICULTURAL SERVICES Veterinary service from a truck Veterinary service to animal specialties Animal specialty services, except veterinary Landscape counseling and planning Lawn and garden service Ornamental shrub & tree service Building construction — Contractors are defined by the Contractors Licensing Board of Palm Beach County TRANSPORTATION Local Trucking Taxi Cabs: Each place of business Each Vehicle Water transportation of passengers Marinas (also see retail) each space with a minimum of 55.00; each Water transportation services NEC Arrangement of passenger transportation Arrangement of freight/cargo transportation COMMUNICATIONS Radiotelephone communications Telephone company (franchise) Telephone communication except radiotelephone Telegraph Radio/television broadcasting Sec. 17-33. License tax schedule Revised 9-18-03, 10-1-03 132.00 132.00 132.00 132.00 110.00 110.00 132.00 93.00 66.00 66.00 3.30 66.00 164.50 164.50 176.00 66.00 176.00 478.50 412.50 EXHIBIT "A" LICENSE TAX SCHEDULE DESCRIPTION I Cable and other pay television services ELECTRIC, GAS AND SANITARY SERVICES Electric services (franchise) Natural gas transmission (franchise) I Natural gas distributors Liquefied petroleum distributors I Water supply (franchise) I Sanitary sewer services (franchise) WHOLESALE TRADE (See Retain Whole sale trade/durable goods inventory value cost not exceeding $1000 I Each additional $1,000 RETAIL TRADE Retail store inventory value cost not exceeding $1000 Each additional $1000 Filling station, marina/auto/other 1 — 4 dispensers Each additional dispenser Eating place each seat with a minimum of $54.50 Drinking place (alcoholic drinks) with a minimum of $54.50; each seat Food service no seats Non -store retail catalog and mail order Automatic merchandise machines operator Each machine Fuel oil dealer LP gas dealer (bottled gas) Sec. 17-33. License tax schedule 2 Revised 9-18-03, 10-1-03 1412.50 578.50 j 578.50 j 578.50 j 578.50 j 578.50 j 578.50 38.50 j 9.45 38.50 1 9.45 93.00 27.00 ea. 2.70 ea. 2.70 ea. 132.00 132.00 280.00 32.50 I 132.00 132.00 EXHIBIT "A" LICENSE TAX SCHEDULE DESCRIPTION Direct selling — each person/vehicles Solicitor/canvasser each per year Each canvasser Retail store NEC — Florist Retail store NEC — Tobacco store Retail store NEC — News dealer/news stand Retail store NEC — Optical goods store Miscellaneous retail store NEC — Consignment, Pawn FINANCE, INSURANCE, REAL ESTATE Depository institution Non -depository institution Security and commodity brokers/dealers Brokers sales agent INSURANCE Insurance carriers Insurance agents, broker service Insurance sales agent REAL ESTATE Real estate operator base 1 — 5 sleeping rooms with a minimum of $54.50 Each additional room Real estate agents and managers Real estate sales agent Title abstract office Land sub -dividers and developers Sec. 17-33. License tax schedule 3 Revised 9-18-03, 10-1-03 132.00 346.50 115.50 132.00 132.00 132.00 132.00 132.00 297.00 297.00 716.00 37.50 132.00 132.00 132.00 15.75 3.30 ea. 132.00 37.50 132.00 186.50 EXHIBIT "A" LICENSE TAX SCHEDULE DESCRIPTION Holding and other investment offices SERVICES Hotels, rooming houses, etc base 1 — 5 sleeping rooms with a minimum of $54.50 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 services NEC Advertising agency Consumer credit reporting/collection Mailing, reproduction, commercial art and stenographic service Service to dwellings Miscellaneous equipment rental/leasing Personnel supply service Sec. 17-33. License tax schedule 4 Revised 9-18-03, 10-1-03 297.00 16.50 ea. 3.30 ea. 132.00 132.00 132.00 6.50 ea. 132.00 132.00 37.50 132.00 37.50 132.00 297.00 186.50 132.00 132.00 132.00 132.00 132.00 132.00 132.00 132.00 EXHIBIT "A" LICENSE TAX SCHEDULE DESCRIPTION Computer programming, data processing Miscellaneous business service NEC Business services NEC Telemarketing Plus each phone AUTO SERVICE/REPAIR 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 MISCELLANEOUS REPAIR SERVICES Misc repair services store Misc repair services from a truck Misc repair services with retail store MOTION PICTURES Motion picture production/distributor Motion picture theater/drive — in Plus per seat/space AMUSEMENT AND RECREATION SERVICE Sec. 17-33. License tax schedule 5 Revised 9-18-03, 10-1-03 132.00 132.00 132.00 186.50 37.50 132.00 37.50 59.50 110.00 176.00 220.50 363.00 j 132.00 132.00 66.00 66.00 132.00 j 275.00 j0.49 EXHIBIT "A" LICENSE TAX SCHEDULE DESCRIPTION Dance studios Theatrical producers Bowling center (1 — 5 alleys) Each additional alley Commercial sports Physical fitness facilities Coin operated amusement device operator Plus each machine Amusement and recreation services NEC Fortune teller — fee charged Fortune teller no fee charged — contribution Phrenologist — fee charged Phrenologist no fee charged — contribution HEALTH SERVICES Licensed practitioner each Nursing and personnel care facility Hospital Medical and dental laboratory Home health care Miscellaneous health services NEC LEGAL SERVICES Attorney each EDUCATIONAL SERVICES Elementary and secondary school Sec. 17-33. License tax schedule 6 Revised 9-18-03, 10-1-03 1132.00 j 132.00 1132.00 37.50 j 186.50 j 132.00 1280.00 j 32.50 1132.00 j 1267.00 j 2205.00 1487.50 j 2205.00 132.00 186.50 186.50 186.50 132.00 132.00 132.00 132.00 EXHIBIT "A" LICENSE TAX SCHEDULE DESCRIPTION Vocational school Schools and educational services NEC SOCIAL SERVICES Individual and family services Job training service Child care facility (Florida Statue) Family day care (Florida Statue) Community residential home (Florida Statue) Social services NEC Membership organizations ENGINEERING, ACCOUNTING, RESEARCH MANAGEMENT Engineering, architectural and surveying — each practitioner Residential designer ACCOUNTING, AUDITING AND BOOKKEEPING SERVICES Accounting/bookkeeping service Certified public accountant each RESEARCH, DEVELOPMENT AND TESTING SERVICES 132.00 I 132.00 132.00 j 132.00 1154.00 j 59.50 j 154.00 1132.00 j 132.00 132.00 j 132.00 132.00 132.00 1 Research, development and testing services 132.0.0 MANAGEMENT AND PUBLIC RELATIONS SERVICES Management services Management, consulting services Public relations services Sec. 17-33. License tax schedule 7 Revised 9-18-03, 10-1-03 132.00 132.00 J 132.00 A I EXHIBIT "A" LICENSE TAX SCHEDULE DESCRIPTION Facility support, management services Business consulting services NEC Sec. 17-33. License tax schedule 8 Revised 9-18-03, 10-1-03 1132.00 1 132.00 1