2000-27 Amends Occupational License Tax ScheduleORDINANCE 27-2000
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 IS ATTACHED AS EXHIBIT "A"; PROVIDING FOR
SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL ORDINANCES OR
PARTS OF ORDINANCES IN CONFLICT THEREWITH; 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 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 All Ordinances or parts of Ordinances in conflict herewith are hereby repealed.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 October 1, 2000.
PLACED ON FIRST READING THIS 14th DAY OF SEPTEMBER, 2000.
PLACED ON SECOND, FINAL READING AND PASSED THIS 28th DAY OF SEPTEMBER,
2000.
ti
(VILLAGE SEAL) AYOR
ATTEST;' ~ L~ ~~
..., VILLAGE CLERK
EXHIBIT "A"
LICENSE TAX SCHEDULE
Description
AGRICULTURAL SERVICES
Veterina service from a truck
126
Veterina service to animals ecialties 126
Animals ecial services, exce t veterina 126
Landsca a counselin and tannin 126
Lawn and arden service 105
Ornamental shrub & tree service 105
Building construction -Contractors as defined by the Contractors Licensing
Board of Palm Beach Coun
126
TRANSPORTATION
Local Trucking
Taxi Cabs: Each lace of business
89
Each Vehicle 63
Water trans ortation of assen ers 63
Marinas also see retail each s ace with a minimum of $52.50; each 3.15
Water trans ortation services NEC 63
Arran ement of assen er trans ortation 157
Arran ement of frei ht/car o trans ortation 157
COMMUNICATIONS
Radiotele hone communications
168
Tele hone com an franchise 63
Tele hone communication exce t radiotele hone 168
Tele rah 456
Radio/television broadcastin 393
Cable and other pay television services 393
EXHIBIT "A"
LICENSE TAX SCHEDULE
Description
ELECTRIC. GAS AND SANITARY SERVICES
Electric services franchise
551
Natural as transmission franchise 551
Natural as distributors 551
Li uefied etroleum distributors 551
Water su I franchise 551
Sanita sewer services franchise 551
WHOLESALE TRADE (See Retail)
Whole sale trade/durable oods Invento value cost not exceedin $1,000
37
Each additional $1,000 9
RETAIL TRADE
Retail store invento value cost not exceedin $1,000
37
Each additional $1,000 9
Fillip station, marina/auto/other 1 - 4 dis ensers 89
Each additional dis enser 26ea.
Eatin lace each seat with a minimum of $52.00 2.60ea.
Drinkin lace alcoholic drinks with a minimum of $52.00; each seat 2.60ea.
Food service no seats 126
Non-store retail catalo and mail order 126
Automatic merchandise machines o erator 267
Each machine 31
Fuel oil dealer 126
LP as dealer bottled as 126
Direct sellin -each erson/vehicles 126
Solicitor/canvasser each er ear 330
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EXHIBIT "A"
LICENSE TAX SCHEDULE
Descriation
SERVICES
Hotels, roomin houses, etc base 1 - 5 slee in rooms with a minimum of $52.00
15.75ea.
Each additional slee in room 3.15ea.
PERSONAL SERVICES
Laund ,cleanin arment service
126
Coin o erated laund , d cleanin 126
O erator 1 - 20 machines 126
Each additional machine 6.30ea.
Photo ra hic studio ortrait 126
Beau Sho 126
Each state licensed o erator 36
Barber Sho 126
Each state licensed o erator 36
Shoe re air sho 126
Funeral service 283
Additional for ambulance service 178
Tax re aration service 126
Miscellaneous ersonal services NEC 126
Advertisin a enc 126
Consumer credit re ortin /collection 126
Mailin , re roduction, commercial art and steno ra hic service 126
Service to dwellin s 126
Miscellaneous a ui ment rental/leasin 126
Personnel su I service 126
Com uter ro rammin ,data rocessin 126
Miscellaneous business service NEC 126
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EXHIBIT "A"
LICENSE TAX SCHEDULE
Description
Bowlin center 1 - 5 alle s 126
Each additional alle 36.OOea.
Commercials orts 178
Ph sical fitness facilities 126
Coin o erated amusement device o erator 267
Plus each machine 31.OOea.
Amusement and recreation services NEC 126
Fortune teller -fee char ed 1207
Fortune teller no fee char ed -contribution 2100
Phrenolo ist -fee char ed 1417
Phrenolo ist no fee char ed -contribution 2100
HEALTH SERVICES
Licensed ractitioner each
126
Nursin and ersonnel care facili 178
Hos ital 178
Medical and dental laborato 178
Home health care 126
Miscellaneous health services NEC 126
LEGAL SERVICES
Attorne each
126
EDUCATIONAL SERVICES
Elementa and seconda school
126
Vocational school 126
Schools and educational services NEC 126
EXHIBIT "A"
LICENSE TAX SCHEDULE
Description
SOCIAL SERVICES
Individual and famil services
126
Job trainin service 126
Child care facili Florida Statute 147
Famil da care Florida Statute 57
Communit residential home Florida Statute 147
Social services NEC 126
Membershi or anizations 126
ENGINEERING, ACCOUNTING, RESEARCH MANANAGEMENT
AND RELATED SERVICES
En ineerin ,architectural and surve in -each ractitioner
126
Residential desi ner 126
ACCOUNTING, AUDITING AND BOOKKEEPING SERVICES
Accountin /bookkee in service
126
Certified ublic accountant each 126
RESEARCH, DEVELOPMENT AND TESTING SERVICES
Research, develo ment and testin services
126
MANAGEMENT AND PUBLIC RELATIONS SERVICES
Mana ement services
126
Mana ement, consultin services 126
Public relations services 126
Facili su ort, mana ement services 126
Business consultin services NEC 126