2003-29 Occupational License Tax IncreaseORDINANCE 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
SEVERABILI"I'Y; PROVIDING FOR THE REPEAL OF ALL ORDINANCES OR PARTS OF
ORD[NANCES IN CONFLICT HEREWITH; AND, PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH. FLORIDA:
Section I. 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 All Ordinances or parts of Ordinances in conflict herewith are hereby repealed.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.
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(Village Seal) t f /~ ~,~~~
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ATTEST: .,~.~
VILLAGE CLERK ~
EXHIBIT `~A"
LICENSE TAX SCHEDULE
DESCRIPTION
AGRICULTURAL SERVICE
S
Veterinar service from a truck
Veterinar service to animals ecialties
Animal specialt services, except veterinary
Landsca a counselin and tannin
Lawn and arden service
Ornamental shrub & tree service
Building construction -Contractors are defined by the
Contractors Licensing Board of Palm Beach County
TRANSPORTATION 132.00
132.00
132.00
132.00
110.00
110.00
132.00
Local Trucking
Taxi Cabs: Each place of business 93
00
Each Vehicl .
e 66
00
Water t
t
ti
f .
ranspor
a
on o
passengers 66
00
M
i
l
i .
ar
nas a
so see reta
l each s ace with a minimum of 55.00; each 3
30
W
t
t
t
i .
a
er
ranspor
at
on services NEC 66
00
A .
rrangement of passenger transportation
A
t
f f 164.50
rran emen
o
rei ht/car o trans ortation 164
50
COMMUNICATIONS .
Radiotele hone communications 176
00
T
l
h
f .
e
e
one com an
ranchise 66
00
T
l
h
i .
e
e
one commun
cation except radiotelephone
T
l
h 176.00
e
e ra
R
di
/t
l
i
i
b 478.50
a
o
e
ev
s
on
roadcasting 412.50
Sec. 17-33. License tax schedule
Revised 9-18-03, 10-1-03
EXHIBIT ~A"
LICENSE TAX SCHEDULE
DESCRIPTION
Cable and other pa television services 412.50
ELECTRIC, GAS AND SANITARY SERVICES
Electric services franchise
578.50
Natural as transmission (franchise) 578.50
Natural as distributors 578.50
Liquefied etroleum distributors 578.50
Water su I franchise 578.50
Sanita sewer services franchise) 578.50
WHOLESALE TRADE (See Retail)
Whole sale trade/durable goods inventory value cost not exceeding $1000
38.50
Each additional $1,000 9.45
RETAIL TRADE
Retail store invento value cost not exceeding $1000
38.50
Each additional $1000 9.45
Fillin station, marina/auto/other 1 - 4 dispensers 93.00
Each additional dispenser 27.00 ea.
Eatin lace each seat with a minimum of $54.50 2.70 ea.
Drinking place (alcoholic drinks) with a minimum of $54.50; each seat 2.70 ea.
Food service no seats 132.00
Non-store retail catalo and mail order 132.00
Automatic merchandise machines o erator 280.00
Each machine 32.50
Fuel oil dealer 132.00
LP as dealer bottled as 132.00
Sec. 17-33. License tax schedule
Revised 9-18-03, 10-1-03
EXHIBIT ~A"
LICENSE TAX SCHEDULE
DESCRIPTION
Direct sellin -each person/vehicles 132.00
Solicitor/canvasser each er ear 346.50
Each canvasser 115.50
Retail store NEC -Florist 132.00
Retail store NEC -Tobacco store 132.00
Retail store NEC -News dealer/news stand 132.00
Retail store NEC - O tical oods store 132.00
Miscellaneous retail store NEC -Consignment, Pawn 132.00
FINANCE, INSURANCE, REAL ESTATE
De ositor institution
297.00
Non-deposito institution 297.00
Securit and commodit brokers/dealers 716.00
Brokers sales agent _ 37.50 _
INSURANCE
Insurance carriers
132.00
Insurance a ents, broker service 132.00
Insurance sales a ent 132.00
REAL ESTATE
Real estate o erator base 1 - 5 slee in rooms with a minimum of $54.50
15.75
Each additional room 3.30 ea.
Real estate a ents and mans ers 132.00
Real estate sales a ent 37.50
Title abstract office 132.00
Land sub-dividers and develo ers 186.50
Sec. 17-33. License tax schedule
Revised 9-18-03, 10-1-03
EXHIBIT ~A"
LICENSE TAX SCHEDULE
DESCRIPTION
Holding and other investment offices 297.00
SERVICES
Hotels, roomin houses, etc base 1 - 5 slee in rooms with a minimum of $54.50
16.50 ea.
Each additional slee ing room 3.30 ea.
PERSONAL SERVICES
Laund ,cleanin arment service
132.00
Coin operated laund , d cleanin 132.00
O erator 1- 20 machines 132.00
Each additional machine 6.50 ea.
Photo raphic studio portrait 132.00
Beaut Sho 132.00
Each state licensed operator 37.50
Barber Sho 132.00
Each state licensed operator 37.50
Shoe repair shop 132.00
Funeral service 297.00
Additional for ambulance service 186.50
Tax re aration service 132.00
Miscellaneous personal services NEC 132.00
Advertisin a enc 132.00
Consumer credit re orting/collection 132.00
Mailin ,reproduction, commercial art and stenographic service 132.00
Service to dwellin s 132.00
Miscellaneous equipment rental/leasing 132.00
Personnel su I service 132.00
Sec. 17-33. License tax schedule
Revised 9-18-03, 10-1-03
EXHIBIT "A"
LICENSE TAX SCHEDULE
DESCRIPTION
Computer programming, data processing 132.00
Miscellaneous business service NEC 132.00
Business services NEC 132.00
Telemarketin 186.50
Plus each hone 37.50
AUTO SERVICE/REPAIR
Auto rental 132.00
Auto repair shop:
2 Persons
37.50
3 -4 Persons 59.50
5 - 6 Persons 110.00
7 - 10 Persons 176.00
11 - 20 Persons 220.50
_
More than 21 Persons 363.00
Car wash
132.00
MISCELLANEOUS REPAIR SERVICES
Misc re air services store 132.00
Misc repair services from a truck 66.00
Misc re air services with retail store 66.00
MOTION PICTURES
Motion icture production/distributor 132.00
Motion icture theater/drive - in 275.00
Plus er seat/s ace 0.49
AMUSEMENT AND RECREATION SERVICE
Sec. 17-33. License tax schedule
Revised 9-18-03, 10-1-03
EXHIBIT ~A"
LICENSE TAX SCHEDULE
DESCRIPTION
Dance studios 132.00
Theatrical roducers 132.00
Bowlin center (1 - 5 alleys) 132.00
Each additional alle 37.50
Commercials orts 186.50
Ph sical fitness facilities 132.00
Coin o erated amusement device o erator 280.00
Plus each machine 32.50
Amusement and recreation services NEC 132.00
Fortune teller -fee charged 1267.00
Fortune teller no fee char ed -contribution 2205.00
Phrenolo ist -fee char ed 1487.50
Phrenolo ist no fee char ed -contribution 2205.00
HEALTH SERVICES
Licensed ractitioner each
132.00
Nursin and personnel care facilit 186.50
Hos ital 186.50
Medical and dental laboratory 186.50
Home health care 132.00
Miscellaneous health services NEC 132.00
LEGAL SERVICES
Attorne each
132.00
EDUCATIONAL SERVICES
Elements and seconds school
132.00
Sec. 17-33. License tax schedule
Revised 9-18-03, 10-1-03
EXHIBIT ~A"
LICENSE TAX SCHEDULE
DESCRIPTION
Vocational school 132.00
Schools and educational services NEC 132.00
SOCIAL SERVICES
Individual and family services
132.00
Job trainin service 132.00
Child care facilit (Florida Statue) 154.00
Family day care (Florida Statue) 59.50
Communit residential home Florida Statue 154.00
Social services NEC 132.00
Membershi or anizations 132.00
ENGINEERING, ACCOUNTING, RESEARCH MANAGEMENT
En ineering, architectural and surveying -each practitioner
132.00
Residential desi ner 132.00
ACCOUNTING, AUDITING AND BOOKKEEPING SERVICES
Accounting/bookkee ing service
132.00
Certified public accountant each 132.00
RESEARCH, DEVELOPMENT AND TESTING SERVICES
Research, develo ment and testin services
132.00
MANAGEMENT AND PUBLIC RELATIONS SERVICES
Management services
132.00 ~~
Mana ement, consultin services 132.00
Public relations services 132.00
Sec. 17-33. License tax schedule
Revised 9-18-03, 10-1-03
EXHIBIT ~A"
LICENSE TAX SCHEDULE
DESCRIPTION
Facilit su ort, management services 132.00
Business consultin services NEC 132.00
Sec. 17-33. License tax schedule
Revised 9-18-03, 10-1-03