1994-15 Occupational LicensesORDINANCE N0.15-94
• AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM BEACH, J
FLORIDA, AMENDING THE VILLAGE CODE OF .ORDINANCE AT CHAPTER 17, ARTICLE '~i
' II, OCCUPATIONAL LICENSES; BY AMENDING SECTION 17-24, RELATING-TO •
1`ItANSFER 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.
wtiEREAS, 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
representativauofYtheubusinessscommunitybwithinpthetVallagehewhichage,
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 II, 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
issuedr providedr phatetheaoriginalolicense shallsbersurrendered anc
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 not more than twenty-five (25j dollars.
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Section 2. Chapter 17, Article II, is hereby amended at Section
17-25 tto read as follows:
L
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
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 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.
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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
Vetorinary service from a truck
Veterinary service to animal specialities
Animal specialty services, except veterinary
Landscape and Horticulture Services
Landscape counseling and planning
Lawn and garden service
Ornamental shrub and tree service
Building construction - Contractors
as defined by the Contractors Licensing Board
of Palm Beach County
Local trucking
Taxi cabs
each place or business
each vehicle
TRANSPORTATION
Water transportation of passengers
Marinas (also see retail)
each space (minimum $25.00) 1
water transportation services NEC
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S115.00
115.00
115.00
115.00
100.00
170.00
170.00
55.00
80.00
55.00
55.00
2.50
55.00
!{
Arrangement of passenger transportation
• Arrangement of freight/cargo transportation 150.00
150.00
' COMMUNICATIONS
Radiotelephone communications
Telephone company (franchise) 150.00
Telephone communication except radiotelephone 50.00
Telegraph 150.00
Radio/television broadcasting 435.00
Cable and other pay television services 375.00
375.00
ELECTRIC, GAS AND SANITARY SERVICES
Electric services (franchise)
Natural gas transmission (franchise) 500.00
Natural gas distributors 500.00
Liquified petroleum distributors 500.00
Water supply (franchise) 500.00
Sanitary sewer services (franchise) 500.00
500.00
' WHOLESALE TRADE
Wholesale trade - durable goods
Inventory value cost - not exceeding $1000.
' Each additional 51000. 34.00
9.00
RETAIL TRADE
Retail store
inventory value cost - not exceeding 51000.
Each additional 51000. 34.00
_ 9.00
Filling station, marine/auto/other
1 - 4 pumps
each additional pump 80.00
20.00
Eating place ($50.00 minimum) each seat
2.50
Drinking place (alcoholic drinks)(850.00 minimum) each seat
2.50
Food service - no seats
115.00
Non-store retail
Catalog and mail order '
Automatic merchandise machines operator 115.00
each machine 255.00
Fuel oil dealer 30.00
LP gas dealer (bottled gas) 115.00
Direct selling - each person/vehicle 115.00
Solicitor/canvasser each 115.00
per year
per month 300.00
~ 100.00
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Retail store NEC
Florist
Tobacco store 115.00
News dealer/news stand 115.00
Optical goods store 115.00 ~~
'
Miscellaneous Retail Store NEC 115.00 '
115.00
FINANCE, INSURANCE, REAL ESTATE
Depository institution
Non-depository credit institution 255.00
Security & commodity brokers/dealers 255.00
Brokers sales agent 625.00
30.00
Insurance carriers INSURANCE
Insurance agents, broker service
Insuran 115.00
ce sales agent 115.00
30.00
REAL ESTATE
Real estate operator ($25.00 minimum)
Base (1 - 5 sleeping rooms)
Each additional sleeping room 11.50
' Real estate agents & manager 2.50
Real estate sales agent 115.00
Title abstract office 30.00
Land subdividers & developers 115.00
Holding and other investment offices ~ 170.00
255.00
SERVICES
Hotels, rooming houses, etc ($25.00 minimum)
Base (1 - 5 sleeping rooms)
Each additional sleeping room 11.50
2.50
Personal Services
Laundry, cleaning, garment service
Coin
operated laundry/dry cleaning •115.00
operator 1 - 20 machines
each, additional machine
Photographic 115.00
studio, portrait
Beauty shop 5.50
115.00
each state licensed operator
Barber shop 115.00
30.00
each state licensed operator
Shoe 115.00
repair shop 30.00
Funeral service 115.00
'
additional for ambulance service
Tax 255.00
preparation service 170.00
j. Miscellaneous personal service NEC 115.00
'
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Eau siness Service
Advertising agency
Consumer credit reporting/collection 150.00
' Mailing, reproduction, commercial art 115.00
and stenographic service 115.00
Services to dwellings
Miscellaneous equipment rental/leasing 115.00
Personnel supply services 115.00
Computer programming, data processing 150.00
Miscellaneous business services 115.00
Business services NEC 115.00
Telemarketing 115.00
plus each phone 170.00
35.00
AUTO SERVICE/REPAIR
Auto rental
Auto repair shop 115.00
2 persons
3-4 persons 30.00
' 5-6 persons 50.00
7-10 persons
11-20 persons 80.00
150.00
more than 21 persons 185.00
Car wash 300.00
' 115.00
MISCELLANEOUS REPAIR SERVICES
Misc repair services store
Misc repair services from a truck 115.00
Misc repair services with retail store ~ 55.00
55.00
MOTION PICTURES
Motion picture production/distributor
Motion picture theatre/drive-in 115.00
plus per seat/per space 225.00
0.40
AMUSEMENT AND RECREATION SERVICE
Dance Studios
Theatrical produces 115.00
Bowling center (1 - 5 alleys) 115.00
each additional alley 115.00
Commercial sports 30.00
Physical fitness facilities 170.00
Coin operated amusement device operator 115.00
plus each machine 255.00
Amusement & Recreation services NEC 30.00
Fortune teller - fee charged 115.00
no fee charged - contribution 1,000.00
Phrenologist - fee charged 1,875.00
no fee charged - contribution 1,250.00
~• 1,875.00
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HEALTH SERVICES
Licensed practitioner each
Nursing and personal care facility
Hospital 115.00
. 170.00
' Medical and dental laboratory 170.00
Home health care 170.00
Miscellaneous health services NEC 115.00
115.00
LEGAL SERVICES
Legal services
Attorneys each 115.00
115.00
EDUCATION SERVICES
Elementary and secondary school
Vocational school 115.00
Schools & educational services NEC 115.00
115.00
SOCIAL SERVICES
Individual and Family Services
Job training service
Child care facility (Fla Statute) 115.00
Family day care (Fla Statute) 140.00
Community residential home (Fla Statute)
Social 55.00
' services NEC
MEMBERSHIP ORGANIZATIONS 190.00
115.00
ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT & 115.00
RELATED SERVICES
Engineering, architectural and surveying services
Engineering, architectural & surveying-each practitioner
Residential desi
gner 115.00
115.00
ACCOUNTING, AUDITING AND BOOKKEEPING SERVICES
Accounting/bookkeeping service
Certified public accountant each 115.00
115.00
RESEARCH, DEVELpPMENT AND TESTING SERVICES
Research, development and testing services
115.00
MANAGEMENT AND PUBLIC RELATIONS SERVICES
Management services
Management consulting services 115.00
Public relations services 115.00
Facility support management services
Business 115.00
consulting service NEC 115.00
115.00
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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 Seach, Florida.
Section 7. Effective Date.
This Ordinance shall take effect immediately upon its adoption and
approval as provided by law.
PLACED ON FIRST READING THIS 28th DAY OF Judy
1994.
PLACED ON SECOND FINAL READING AND PASSED THIS 11th DAY OF JUIy
1994.
C
ATTEST:
Village Clerk
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V
MAYOR
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