No vessel or watercraft of any kind whatsoever moored or docked in any of the publicly dedicated waterways in the City shall be used as a place from which business or professional services are conducted; provided, however, that this shall not apply to charter fishing boats and sightseeing boats licensed by the City or to boats being displayed for sale.

(Code 1960, § 9-15; Code 1976, § 9-15)

Business impact estimates. The City Commission hereby implements the Florida statutory mandate contained in § 166.041(4), Florida Statutes, to perform business impact estimates prior to the adoption of certain ordinances as specified in the statute. The City Commission shall perform a business impact statement in accordance with the requirements of the statute for all ordinances not exempted by §§ 166.041(4)(c) or 166.0411, Florida Statutes, and may in its sole discretion determine to perform a business impact statement for any ordinance that is exempt under the statute. Nothing contained herein is intended to create additional mandates for performing the business impact estimates of exempt ordinances or to waive any exemption. The City hereby authorizes and adopts a pass-through charge applicable to any person, firm, entity, or business that requests or sponsors the adoption of an ordinance solely to assess, cover, and collect the fees, deposits, costs, and expenses relating to pertaining to the preparation of the business impact estimate. The City may in its sole discretion waive this pass-through charge.

(Ord. No. 24-02, § 2, 1-22-2024)

There is hereby levied a Local Business tax in the amounts set out in this article for the privilege of engaging in or managing any business, profession or occupation within the City limits on the following:

(1)

Any person who maintains a permanent business location or branch office within the City for the privilege of engaging in or managing any business within its jurisdiction;

(2)

Any person who maintains a permanent business location or branch office within the City for the privilege of engaging in or managing any profession or occupation within its jurisdiction; and

(3)

Any person who does not qualify under the provisions of subsection (1) or (2) of this section and who transacts any business or engages in any occupation or profession in interstate commerce where such business tax is not prohibited by section 8 of article I of the United States Constitution.

(Ord. No. 09-26, § 3(22-16), 10-19-2009)

State Law reference— Local business tax authorized, F.S. § 205.042.

(a)

No person shall engage in or manage any business, occupation or profession for which there is a business tax required by this ordinance or any other ordinance of the City, unless such person shall first procure a business tax receipt to conduct the same from the City Manager or designee.

(b)

All receipts shall be signed by the City Manager or designee and shall be upon blanks furnished by the City.

(Ord. No. 09-26, § 3(22-17), 10-19-2009)

(a)

No person shall engage in or manage any business, occupation or profession for which there is a local business tax receipt required by this article or any other ordinance of the City, unless the person shall first procure a business tax receipt to conduct the same from the City Manager or designee.

(b)

All business tax receipts shall be signed by the City Manager or designee.

(c)

Any person engaging in or managing any business, occupation or profession without first obtaining a local business tax receipt, if required hereunder, shall be subject to a penalty of 25 percent of the tax determined to be due, either within seven days of written notification by the City or within 30 days of opening to the public, whichever occurs first, in addition to any other penalty provided by law or ordinance.

(d)

Any person who engages in any business, occupation, or profession who does not pay the required local business tax within 150 days after the initial notice of tax due for either the initial local business tax receipt or any renewal thereof, and who does not obtain the required local business tax receipt shall be required to pay a penalty of $250.00 per offense and may be subject to civil actions and penalties, including court costs, reasonable attorney fees, plus any collection and administrative costs authorized in accordance with F.S. § 205.053.

(e)

All applications and affidavits required by this article shall be retained and destroyed pursuant to the guidelines of the State.

(Ord. No. 09-26, § 3(22-18), 10-19-2009)

State Law reference— Late payment penalty, F.S. § 205.053.

Any person applying for or renewing a local business tax receipt to practice any profession regulated by the Department of Business and Professional Regulation, or any board or commission thereof, must exhibit an active State Certificate, registration or license, or proof of copy of the same, before such local receipt may be issued. Thereafter, only persons applying for the first time for a receipt must exhibit such certification, registration or license.

(Ord. No. 09-26, § 3(22-19), 10-19-2009)

State Law reference— Similar provisions, F.S. § 205.193.

A State, County, or municipal licensing agency may not issue a business tax receipt to operate a pharmacy unless the applicant produces a current permit issued by the Board of Pharmacy; however, no such receipt is required to practice the profession of pharmacy.

(Ord. No. 09-26, § 3(22-20), 10-19-2009)

State Law reference— Similar provisions, F.S. § 205.196.

A business tax receipt shall only be valid for the location to which it is issued. Additional locations require separate receipts. When determining which apartment, condominium, etc., rental units under common controlling ownership comprise a location for assessing the business tax on the rental of the units, the following factors shall be considered: common management, common signage, common rental account and site of the units in a compact, contiguous neighborhood. A change in location requires reapplication and payment of a transfer fee as provided by section 10-29.

(Ord. No. 09-26, § 3(22-21), 10-19-2009)

(a)

Assisted living facilities. The City may not issue a business tax receipt for the operation of an assisted living facility pursuant to F.S. ch. 429 without first ascertaining that the applicant has been licensed by the Agency for Health Care Administration to operate such facility at the specified location or locations. The Agency for Health Care Administration shall furnish the City sufficient instructions for making the required determinations.

(b)

Pest control business. The City may not issue a business tax receipt to any pest control business regulated under F.S. ch. 482 unless a current license has been procured from the Department of Agriculture and Consumer Services for each of its business locations in the City. Upon presentation of the requisite licenses from the department and payment of required tax, a business tax receipt shall be issued by the City.

(c)

Health or ballroom dance studios. The City may not issue or renew a business tax receipt for the operation of a health studio pursuant to F.S. §§ 501.012—501.019 or ballroom dance studio pursuant to F.S. § 501.143, unless such business exhibits a current license, registration, or letter of exemption from the Department of Agriculture and Consumer Services.

(d)

Sellers of travel. The City may not issue or renew a business tax receipt to engage in business as a seller of travel pursuant to F.S. ch. 559, pt. XI (F.S. § 559.926 et seq.) unless such business exhibits a current registration or letter of exemption from the Department of Agriculture and Consumer Services.

(e)

Telemarketing businesses. The City may not issue or renew a business tax receipt for the operation of a telemarketing business under F.S. §§ 501.604 and 501.608, unless such business exhibits a current license or registration from the Department of Agriculture and Consumer Services or a current affidavit of exemption.

(f)

Household moving services; consumer protection. The City may not issue or renew a business tax receipt for the operation of a mover or moving broker under F.S. ch. 507 unless the mover or broker exhibits a current registration from the Department of Agriculture and Consumer Services.

(Ord. No. 09-26, § 3(22-22), 10-19-2009)

State Law reference— Similar provisions, F.S. §§ 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, 205.1975.

(a)

No business tax receipt shall be issued except upon written application of the person applying and it shall be the duty of the City Manager or designee to require the person applying for such a receipt to file an affidavit giving full and complete information. Any business, profession or occupation failing to provide information as to property valuation, capacity, number of workers, or any other contingency prior to August 1 each year and who engages in business on October 1 shall be considered as operating without a business tax receipt and subject to the penalty provided by section 10-23. The applications and affidavits required by this section shall be retained as part of the records of the office of the City.

(b)

Requirement to report status of fictitious name registration. As a prerequisite to receiving a local business tax receipt under this chapter or transferring a receipt under 10-29, the applicant or new owner must present to the City either:

(1)

A copy of the applicant's or new owner's fictitious name registration, issued by the Division of Corporations of the Department of State; or

(2)

A written statement, signed by the applicant or new owner, which sets forth the reason that the applicant or new owner need not comply with the Fictitious Name Act (F.S. § 865.09).

(Ord. No. 09-26, § 3(22-23), 10-19-2009)

State Law reference— Requirement to report status of fictitious name registration, F.S. § 205.023.

(a)

All business tax receipts may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of ten percent of the annual business tax but not less than $3.00 nor more than $25.00 and presentation of evidence of the sale and the original business tax receipt.

(b)

Upon written application and presentation of the original business tax receipt, any receipt may be transferred from one location to another location within the City, upon payment of a $3.00 transfer fee.

(Ord. No. 09-26, § 3(22-24), 10-19-2009)

State Law reference— License transfer, F.S. § 205.043.

(a)

No business tax receipt shall be issued for longer than one year.

(b)

All business tax receipts shall expire on September 30 and shall be renewable on or before October 1. If October 1 falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following October 1.

(c)

Half-year business tax receipts may be issued under the provisions of this article for the period April 1 to September 30, upon payment of one-half of the tax fixed as the amount for the business tax receipt for one year.

(Ord. No. 09-26, § 3(22-25), 10-19-2009)

State Law reference— Business tax receipt expiration, F.S. § 205.043.

Those business tax receipts not paid when due and payable shall be considered delinquent and subject to a delinquency penalty of ten percent for the month of October, plus an additional five-percent penalty for each month of delinquency thereafter until paid; provided the total delinquency penalty shall not exceed 25 percent of the total local business tax due.

(Ord. No. 09-26, § 3(22-26), 10-19-2009)

State Law reference— Penalty for later renewal, F.S. § 205.053.

(a)

Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Workers includes all persons actively working in the business, whether owners or not.

(b)

Whenever the amount of a business tax shall be based wholly or in part on the basis of the number of workers, the number to be used in calculating the amount of the business tax shall be the average number of workers during the preceding year or business operating period, or the average number of workers reasonably expected to be employed during the period for which the business tax receipt is to be issued, whichever number shall be the greater. The average shall be obtained by adding the maximum and minimum number of workers for the period for which the average is to be obtained and the division by two of the sum of the maximum and the minimum.

(c)

Whenever the amount of a business tax is based wholly or in part on the basis of inventory, the cost value of inventory shall be based on the most recent fiscal year end inventory taken prior to June 1 of the year the business tax receipt is issued.

(Ord. No. 09-26, § 3(22-27), 10-19-2009)

The issuance of any business tax receipt under the terms of this article shall not be construed to authorize or permit the conduct of any business, occupation or profession in any area of the City in violation of the zoning laws or any other ordinance of the City or any law of the State; nor shall anything in this article or other ordinances of the City be construed to authorize gambling or the operation of a lottery.

(Ord. No. 09-26, § 3(22-28), 10-19-2009)

(a)

All disabled persons physically incapable of manual labor, all widows or widowers with minor dependents, and all persons 65 years of age or older shall be allowed to engage in any business, occupation or profession without being required to pay a business tax, except for a license to sell intoxicating liquors or malt and vinous beverages; provided they:

(1)

Live in the County;

(2)

Employ not more than one employee or helper; and

(3)

Use their own capital only, not in excess of $1,000.00.

(b)

Any bona fide, permanent resident elector of the State who is a veteran of any war in which the United States Armed Forces participated and who was honorably discharged from the service of the United States and who at the time of application for a business tax receipt, shall be disabled from performing manual labor shall, upon due proof of qualifications for exemption, be granted a business tax receipt to engage in any business, profession or occupation which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood and for which the business tax does not exceed the sum of $50.00, or shall be entitled to an exemption to the extent of $50.00 on any business tax to engage in any business, profession or occupation which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood when the business tax therefor shall be more than $50.00. The unremarried spouse of the deceased disabled veteran of any war in which United States Armed Forces participated will be entitled to the same exemptions as the disabled veteran.

(c)

Nothing in this article shall be construed to require a business tax receipt for any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages in fundraising projects that are performed exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization.

(d)

Nothing in this article shall be construed to require a business tax receipt for practicing the religious tenets of any church.

(e)

All persons engaging in or managing a business, profession, or occupation regulated by the Department of Business and Professional Regulation who have paid a local business tax for the current year to the County or municipality in the State where their permanent business location or branch office is maintained shall be exempt from payment of the local business tax levied by this article for work or services on a temporary or transitory basis in the City.

(f)

Broker associates and sales associates.

(1)

An individual licensed and operating as a broker associate or sales associate under chapter 475 is not required to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt.

(2)

An individual exempt under this section may not be held liable by the City for the failure of a principal or employer to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt. An individual exempt under this section may not be required by the City to apply for an exemption from the local business tax, otherwise prove his or her exempt status, or pay any tax or fee related to a local business tax.

(3)

A principal or employer who is required to obtain a local business tax receipt may not be required by the City to provide personal or contact information for individuals exempt under this section in order to obtain a local business tax receipt.

(g)

Employees.

(1)

An individual who engages in or manages a business, profession, or occupation as an employee of another person is not required to apply for an exemption from a local business tax, pay a local business tax, or obtain a local business tax receipt.

(Ord. No. 09-26, § 3(22-29), 10-19-2009; Ord. No. 12-30, § 1, 10-8-2012)

State Law reference— Similar provisions, F.S. §§ 205.162, 205.171, 205.192, 205.192, 205.065.

The City may not require a licensed mobile home dealer or a licensed mobile home manufacturer, or an employee of a dealer or manufacturer, who performs setup operations as defined in F.S. § 320.822 to be a business tax receipt holder to engage in such operations. However, such dealer or manufacturer must obtain a local receipt for his permanent business location or branch office, which receipt shall not require for its issuance any conditions other than those required by F.S. ch. 320.

(Ord. No. 09-26, § 3(22-30), 10-19-2009)

State Law reference— Similar provisions, F.S. § 205.193.

Following is the schedule for business taxes:

Abstract companies, agents, firms or persons engaged in the business of making abstracts of title from public records .....$87.50

Accountants (See auditors)

Adding machines, business machines and other office equipment, dealers in or agents for .....40.00

Advertising (See also bill posters):

Each person advertising on streets with banners, floats, cartoons, exhibitions, megaphones or other means when no vehicle is used .....87.50

Same as above when a vehicle is used .....150.00

Card directory .....40.00

Advertising schemes and devices not otherwise provided (for each device) .....40.00

Any person engaged in the business of outdoor advertising, such as painted walls, bulletins, etc.; provided, however, that this tax is not intended to include signs advertising any business when painted by a licensed sign painter .....225.00

Agents, firms, associations or corporations distributing circulars, pamphlets, or other advertising matter except those paying City business tax and advertising their own goods and merchandise not including bill posting .....87.50

Agents, firms or associations or other persons engaged in the business of bill posting .....87.50

Persons acting as advertising agents or writing advertisements for profit .....40.00

Aerial devices; constructing of advertising aerial devices, kites, balloons, or other similar exhibitions for which a charge is made, each exhibit .....40.00

Agencies; business displays, credit reporting, employment, equipment, detectives, travel, other .....60.00

Ambulance service .....48.25

Amusements, not otherwise covered by ordinance, which shall include indoor baseball and any other lawful indoor sport .....40.00

Animal boarding/grooming .....44.25

Appraisers, real estate .....54.25

Architects, each .....40.00

Artificial stone manufactures and dealers in tiling, terracotta, marble, granite, etc., or agent for same .....60.00

Artists or photographers .....20.00

Auction house .....150.00

Auctioneers

Resident, each .....87.50

Transient, each, per day .....150.00

Transient, selling real estate only, per day .....87.50

Auditing company .....87.50

Auditors or accountants, each .....40.00

Automobiles

Automobile storage garages or parking lots .....40.00

Automobile accessories (same as merchant)

Automobile repair shop, body shop, washes .....40.00

Automobile and/or truck dealers

New car .....70.00

Used car .....70.00

New and used car .....118.25

Automobile rentals .....70.00

Wrecker yards (used for parts) .....70.00

Carwash .....40.00

Bakery, wholesale or retail .....60.00

Bank or banker .....87.50

Barbershops

One chair .....12.50

Each additional chair .....5.00

Bars and lounges, on-premises only .....84.25

Beauty parlor

One chair .....30.00

Each additional chair .....5.00

Bicycles; dealer in bicycles and supplies, including repair shop .....20.00

Bill posters, agents, firms or persons engaged in the business of bill posting other than by painting signs (See also advertising) .....87.50

Birds, dealer in .....20.00

Boats sales and repair .....34.25

Bonding company, criminal or bail .....70.00

Bookkeeping service or tax service .....20.00

Boot black, each chair or stand .....2.50

Bottling works, bottling soda, mineral or other soft drinks .....100.00

Bowling alley

First two alleys .....30.75

Each additional alley .....12.50

Boxing contests (See exhibitions)

Broadcasting

Mobile studios .....70.00

Wire music .....50.00

Brokers (See also bonds or investments)

Insurance .....87.50

Merchandise .....87.50

Stocks and bonds .....87.50

Brokers, dealers in grain, cotton or stock on margin .....87.50

Mortgage or loan .....87.50

Real estate (See real estate)

Lumber .....87.50

Builder and construction companies (See contractors)

Builders' supplies (See merchant)

Bus station .....44.25

Business machines (See office equipment)

Cabinet shop .....34.25

Cablevision companies .....54.25

Campgrounds

Up to ten spaces .....40.00

Each additional space .....5.00

Canning factory .....40.00

Carpet and rug cleaning establishment .....40.00

Carts, push, for fruit, etc., (See fruit stands)

Caterer .....70.00

Chiropodist (hands and feet) .....40.00

Circus (See shows)

Civil engineer (See engineer, civil)

Clinic, medical and dental .....54.25

Clothier, transient agent for nonresident tailor .....40.00

Coin-operated devices; for the purpose of this subsection, the term "coin-operated device" means any machine, contrivance or device as any machine, contrivance or device which is set in motion, or made or permitted to function by the intersection of a coin or slug. The owner or person having the custody of each coin-operated machine shall be required to exhibit there on a card evidencing that the tax assessed against such machine by the City is currently paid

Amusement machines; every person who operates for profit any machine, contrivance, or device which is set in motion or made to or permitted to function by the insertion of a coin or slug, shall pay a tax of $35.25 for each such machine, contrivance or device .....35.25

When such machine by its mechanism is confined exclusively to playing or reproducing from phonograph records .....12.50

This section shall include all coin-operated machines, contrivances or devices operated for amusement and which do not dispense any form of prize or reward but shall not be construed to authorize the use of any machine, contrivance or device for gambling or as game of chance

Weighing machines .....3.00

Vending machines; every person who operates or controls a vending machine that vends merchandise with prices ranging from $0.01 to $0.15 per item vended, except postage stamp vending machine shall pay a tax for each machine .....3.00

Each vending machine that vends merchandise with prices ranging from $0.16 or more per item vended shall pay a tax of $6.25. .....6.25

Machine distributor .....70.00

Cold storage, other than ice factory .....87.50

Collection agency for the collection of rents or accounts other than a real estate agency paying a separate local business tax to the City .....40.00

Commission merchant or factor .....87.50

Contractor; person, firm or corporation holding themselves out as regular contractor as a business, shall pay tax as follows:

Block and brick masons .....40.00

Electrical .....40.00

General contractors .....87.50

Handyman repairs, cleaning (minor jobs up to $1,000.00 not required to have State license) .....30.00

Heating and air conditioning .....40.00

House moving, plus permit/house .....40.00

Landscapers .....40.00

Paperhanging, house and sign painting including inside painting .....40.00

Paving and sidewalk .....40.00

Plasterers .....40.00

Plumbing .....40.00

Roofers .....40.00

Septic tank, installation and maintenance .....40.00

Sheet metal .....40.00

Steel .....40.00

Well drillers .....40.00

Contractors or builders erecting or constructing on percentage basis shall pay the same tax as provided for all contractors. .....87.50

All others not otherwise specified in this section .....87.50

Convalescent homes .....249.25

Court reporters .....34.25

Crate mill or container manufacturer .....87.50

Dance halls, each .....40.00

Dental hygienist .....20.00

Dentist, each .....40.00

Directories, City, County, or State; each person making or offering for sale .....40.00

Doors, sash, blinds, etc. manufacturer .....87.50

Dry cleaners and dryers .....40.00

Employment agency .....40.00

Engineer, civil .....40.00

Exhibitions, freak or other curiosity for profit

Per day .....20.00

Per week .....80.00

Express companies, doing business in the City, not to include business done by the companies between the City and other points outside of the State, having place of business within corporate limits .....129.50

Exterminator .....60.00

Feed, seed, hay and grain, retail or wholesale .....60.00

Ferris wheel and other such amusement devices, per week .....87.50

Fertilizer, dealer in .....40.00

Film developing .....30.00

Fish market .....60.00

Florist .....20.00

Frozen food (storage or agency) .....50.00

Fruit dealer wholesale, including packing house .....60.00

Fruit or vegetable stand .....40.00

When operated by push cart or portable or movable stand .....60.00

Funeral director, embalmer or undertaker .....87.50

Furniture dealers (same as merchants)

Garages, storage, each location .....40.00

Gas, liquefied petroleum or other gases used for fuel, dealers in and/or installers of fittings and appliances for the use of. .....122.50

No receipt shall be issued to an applicant to engage in the businesses set out above in this item until such applicant shall have provided the City Manager or designee with satisfactory evidence that the applicant has complied with the laws of the State with reference to the bond or public liability requirements for persons licensed by the State to carry on the business of selling liquefied petroleum gas or making installations for the use of same. For the purpose of this item the definition of liquefied petroleum gas is the same as the definition set out in State statutes

Gasfitter, when operated as a independent contractor .....40.00

Gasoline filling station

First pump .....12.50

Each additional pump .....8.75

Gasoline filling stations that pay for three pumps or $55.00 shall be permitted to sell and keep a merchandise stock up to $1,000.00 without a merchant's tax receipt.

Golf course

9 to 18 holes .....31.25

18 to 36 holes .....50.00

Miniature golf .....30.00

Grocery (same as merchant)

Guaranty or surety company and agent therefor .....20.00

Each agent .....19.25

Gun dealers, including sporting goods, bait and tackle .....87.50

Repair shop .....20.00

Bait and tackle .....34.25

Gymnasiums, club or salon .....60.00

Hardware (same as merchant)

Hospitals (for profit) .....70.00

Each additional room .....5.00

Hotels, motels, or boardinghouses and apartment house:

3 to 5 rooms .....7.50

6 to 10 rooms .....12.50

11 to 15 rooms .....18.75

16 to 30 rooms .....31.25

31 to 50 rooms .....43.75

Over 50 rooms .....87.50

Ice

Selling or delivering, per vehicle .....87.50

Manufacturing .....50.00

Ice cream

Manufacturing for sale for consumption on other than premises .....40.00

Peddler, each person or vehicle .....20.00

Ice cream and/or soda fountain when not connected with other business .....40.00

Insurance

Each insurance company writing life, fire, accident, health, public liability, indemnity, motor vehicle, industrial or other type of form of insurance within the corporate limits of the City, and either represented by local traveling or itinerant agent or representative, per year .....60.00

Each agent .....9.00

Interior decorator .....50.00

Investigators, private, each .....40.00

Investment agents (See bonds or investments)

Itinerants (See also peddlers and solicitors)

Any person, whomsoever operating in the City, telescopes or other devices for the purpose of gazing at the stars or other heavenly bodies, who shall make a charge; for each instrument per month .....40.00

Merchants and vendors, any person either, principal or agent temporarily engaged in the sale of goods, wares and merchandise and occupying any building or structure for the same; per month .....168.75

Jewelry repair shops and watchmakers .....20.00

Junk dealer, including dealers in scrap or old iron, brass, cooper, or any other metal, waste cotton, or any articles of any kind unless for their original purpose .....87.50

Kennels .....50.00

Knife and scissors sharpener .....20.00

Laundry

Located outside the City and doing business in the City .....225.00

Located and doing business in the City .....60.00

Hand laundry in the City .....40.00

Linen service .....40.00

Self-serve or automatic:

One to five machines .....25.00

Each additional machine .....2.50

Lawyers, each .....40.00

Livery (See stables)

Livestock markets .....50.00

Loan companies .....87.50

Locksmiths, each .....20.00

Lumber

Broker (See brokers)

Dealers who buy and sell lumber, dealers in sawed lumber and dealers in staves, shingles, etc., for each place (See building material)

Sawmill yard, or novelty works (See sawmills)

Lunch stands, portable or moveable .....112.50

Machine shop .....40.00

Machinery, dealer in, or agent for .....60.00

Manicurist .....40.00

Manufacturers, not otherwise provided for .....87.50

Masseurs .....40.00

Mattress factory .....40.00

Meat market .....60.00

Medicines, proprietary or medical ointment, manufacturer of, other than drugstores .....60.00

Merchandise machines, coin-operated (See coin-operated devices)

Merchant tailor .....40.00

Merchants, storekeepers or druggists, wholesale or retail, having permanent place of business:

First $1,000.00 of stock .....12.50

For each $1,000.00 of stock (See peddlers) .....5.00

Maximum merchants local business tax .....100.00

But no receipt shall be issued for less than $12.50

Midwives .....20.00

Milk

Retail, each vehicle .....25.00

Depot, milk alone .....40.00

Millinery, not in connection with other business .....40.00

Mobile home parks

First ten spaces .....25.00

Each additional space .....12.50

Money lenders

Other than banks or loan companies .....100.00

Monuments, dealer .....60.00

Moss factory .....100.00

Motor boats (See boats or manufacturer)

Motorcycle, dealer in or agent for .....20.00

Motor vehicles (See automobiles)

Motor vehicles for hire (Owners of each car or truck must carry "for hire" sign in such place that it can be seen from the outside. Owners must comply with State laws concerning insurance and licensing before a receipt is issued.)

Passenger vehicles for hire, each vehicle .....25.00

Trucks or vehicles other than passenger vehicles for hire,

Resident .....40.00

Nonresident .....87.50

Music machines, coin operated .....25.00

News depot, dealer in current periodicals, newspapers, books, etc. .....20.00

Newspaper publisher .....80.00

Notary public, taking other than acknowledgments .....40.00

Novelty works, sawmills, etc. .....87.50

Nursery, day care center .....40.00

Nursery stock, agent for or dealer in .....20.00

Nursing home .....70.00

Office equipment, dealers in .....40.00

Oils, fuel, illuminating or lubricating gasoline, wholesale dealer in, or agent for (See gas) .....122.50

Oils, peddlers (See peddlers)

Optician, not including physicians and surgeons .....40.00

Osteopaths .....20.00

Package stores, off-premises only (See merchant)

Packing house, for fruit and vegetables .....60.00

Painter, sign .....40.00

Pawnbrokers .....87.50

Peddlers, including transient merchants (See also itinerants)

Fruits and vegetables, etc. .....60.00

Ice cream (See ice cream)

Novelties, per day .....50.00

Lunches, sandwiches, peanuts, etc., having no vehicle .....40.00

Same as above from pushcart .....122.50

Oils, fuels, etc., each vehicle .....40.00

Periodicals, books (per day) .....50.00

Magazine door-to-door sales are exempt

Wares, merchandise, goods, etc. .....225.00

Photographers .....20.00

Physicians .....40.00

Piano tuner

Resident .....20.00

Itinerant, or one who either in person or through others, solicits work from house to house .....87.50

Plasterers (See contractors)

Pool and billiard rooms and tables

For each place of business where pool, billiards or bagatelle tables are kept for use by the public for a consideration, per year .....60.00

In addition the fee prescribed in the previous entry, for each table maintained in excess of three, the number of tables shall be based on the combination of the varying types of tables and not on each type separately. .....12.50

Printer, when not operating newspaper office .....60.00

Railroad companies .....129.25

Real estate

Broker .....40.00

Salesmen .....40.00

Appraisers, not licensed as brokers .....40.00

Every member or officer of a partnership or corporation who shall be actively engaged in its brokerage business shall be required to pay the tax and receive a business tax receipt as a real estate broker, in addition to the receipt held by such partnership or corporation.

Repair shops, not enumerated herein .....20.00

Restaurants:

Seating not more than ten persons .....12.50

Seating from 10 to 20 persons .....18.75

Seating from 20 to 30 persons .....25.00

Seating from 30 to 40 persons .....37.50

Seating more than 40 persons .....37.50

Drive-ins .....40.00

Food preparation for consumption off-premises .....50.00

Restaurants seating more than 40 persons and paying a tax as required above shall be permitted to sell and keep a merchandise stock up to $1,000.00 without a merchant's receipt as required under classification MERCHANTS of this section.

Roominghouse, lodginghouse or boardinghouse (See hotels)

Salesman, real estate (See real estate)

Sand and shell, brick and cement yards, dealer in .....87.50

Sawmills .....87.50

Schools (operated for profit) .....40.00

Seed store (See feed, seed, hay and grain)

Septic tank maintenance and installation .....40.00

Sewing machine, dealer in .....40.00

Repairer, itinerant .....87.50

Sheet metal shop .....40.00

Shoemakers or menders, with or without machinery .....20.00

Shooting gallery .....87.50

Shows

Shows of all kinds except circuses giving performances or exhibitions under tents or other temporary structures or within temporary enclosures shall pay a business tax for each day as follows and except as otherwise provided:

When the charge for admission including reserved seats shall be less than $0.50 for each person, each day .....93.75

When the charge for admission including reserved seats shall be more than $0.50 for each person, each day .....187.50

Dog and pony or other animal show, per day .....54.50

Per week .....187.50

Circuses, per day .....187.50

Circuses parade through the streets when the performance is outside the City .....375.00

Circus parade through the streets when the performance is in the City .....80.00

Side shows, per day .....49.25

Traveling moving picture shows showing in buildings or tents where admission is charged, per day .....60.00

Shuffleboards and all devices such as throwing at wooden figures or other objects with rings, or any other device of a like nature, or striking an object to test the lungs, etc., where charge is made to participate, per year .....150.00

Skating rinks

Operating a permanent structure, per year .....40.00

Operating in a temporary structure, such as under a tent, or an open rink, or any structure deemed by the City to be of a temporary nature, per year .....225.00

Slot machines (See coin operated devices)

Soda fountain (See ice cream and/or soda fountain)

Solicitation by telephone .....60.00

Stenographers, public .....20.00

Storage house (See warehouses)

Street vendors, of confetti, balls, balloons or other specialties, per day .....40.00

Surgeons, physicians .....40.00

Surveyors .....40.00

Tailor, merchant (See merchant tailor)

Taxicabs (See motor vehicles for hire)

Telegraph company doing business within the State, exclusive of business to and from points outside of the State, and exclusive of business done for the U.S. government having a place of business within the City .....122.50

Telephone answering service .....50.00

Telephone companies .....150.00

Theaters, drive-in .....100.00

Theaters, moving pictures, where admission is charged:

500 seats or less .....54.50

More than 500 seats .....93.75

Tin shops (See also sheet metal shop)

Tire retreading and vulcanizing shop .....20.00

Transfer or hauling company,

First truck .....25.00

Each additional truck .....12.50

Transient merchants (See peddlers)

Typewriters or dealer in (See office equipment)

Unclassified; all persons, firms, or corporations doing business in the City of having agents or representatives established here and not specifically enumerated in this list .....87.50

Undertaker (See funeral director)

Upholsterers or furniture menders having an established place of business .....20.00

Vending machines (See coin-operated devices)

Veterinary .....20.00

Warehouse and storage rooms for hire .....60.00

Watchmakers (See jewelry repair)

Water, dealer in mineral or spring water .....87.50

Wood dealer, or other material, delivery within the City limits .....20.00

(Ord. No. 09-26, § 3(22-31), 10-19-2009; Ord. No. 12-30, § 1, 10-8-2012)

If any business, occupation or profession subject to the terms of this article is found to be operating in violation of the zoning regulations, action will be initiated by the Office of Codes Enforcement in accordance with F.S. ch. 162 and this Code.

(Ord. No. 09-26, § 3(22-32), 10-19-2009)

Economic development is a vital component of creating and maintaining a sustainable community, which contributes to the wellbeing and quality of life of the residents of the City of Alachua. The City Comprehensive Plan provides for economic development to serve as a focus on maintaining a welcoming business environment. Economic development includes activities that contribute to the retention, growth and attraction of businesses, which results in job creation, job retention, broadened tax base and improved quality of life.

(Ord. No. 20-01, § 4, 6-22-2020; Ord. No. 24-13 meeting, § 4, 9-23-2024)

The following words, terms, and phrases, when used in this article, shall have the meanings ascribed to them in this section except when the context clearly indicates a different meaning:

City of Alachua Strategic Plan means the plan approved by the City Commission that guides the overarching strategic initiatives of the City.

Incentive funding period means the period of time in which an applicant is receiving an incentive benefit in the form of direct funds, discounting of City services, expedited review, or matching discount funding.

Retroactively means prior to an approved application of an incentive and any other incentive-specific criteria being met.

(Ord. No. 20-01, § 4, 6-22-2020; Ord. No. 24-13 meeting, § 4, 9-23-2024)

There is hereby created a business incentive program to promote economic development in the City of Alachua.

(a)

Business development electric discount. Provides for the incremental discounting of City of Alachua electric rates over a five-year period.

(1)

Eligibility. All general service demand and all general service large demand applicants occupying new facilities not previously occupied with an expected monthly billing demand of 350 kW or greater at a single site; or existing general service demand customer applicants or general service large demand customer applicants increasing the expected monthly billing demand by 350 kilowatts or greater at a single site. The discount is not available for load shifted between service delivery points within the City of Alachua electric service territory. The discount is not available to applicants with net metering.

(2)

Rate discount. Eligible applicant receives a discount for the total of the following electric charges:

1.

Customer charge; and

2.

Energy charge; and

3.

Demand charge; and

4.

Bulk power cost adjustment charge.

The discount will be effective for each month for a five-year period following the commencement of eligibility based on the following percentages:

Year 1: 25 percent;

Year 2: 20 percent;

Year 3: 15 percent;

Year 4: 10 percent;

Year 5: 5 percent;

Year 6 and thereafter: 0 percent.

The discount shall not apply to any taxes on electric service.

Business development electric discount will not be available retroactively. Application for discount must occur prior to increasing the expected monthly billing demand by 350 kilowatts or greater at a single new or previously occupied site.

(3)

Additional provisions. The following additional provisions shall apply.

a.

New facilities. If the metered demand in new facilities declines below 350 kW in any month, the City will suspend the discount. For existing general service demand customer applicants or general service large demand customer applicants with increased billing demand, if the increase in billing demand does not exceed the billing demand for the corresponding month in the prior year, the City will suspend the discount.

b.

Existing facilities. For existing customer applicants, the discount will only be applied to the charges above the base metered demand and base energy consumption including the bulk power costs adjustment charges. Base metered demand and base energy consumption is defined as the average of actual demand and actual energy consumption for the 12-month period immediately prior to the application for the discount.

(b)

Electric contribution in aid of construction. Provides for the discounting of costs associated with the extension, addition and/or modification of the City of Alachua electric infrastructure.

(1)

Eligibility. Applicants must be new or existing non-residential City of Alachua electric customers requiring an extension, addition and/or modification to the existing City of Alachua electric system necessary to serve new or additional electric system load.

(2)

Rate discount. Eligible applicant receives a discount based on the following calculation:

Total estimated cost of new or upgraded facilities as determined by the City less four years of base electric revenues.

The base electric revenues shall be the estimated total electric revenues for a four-year period less:

a.

Bulk power cost adjustment (BPCA) revenues; and

b.

Bulk power cost base revenues means those power-related costs that are embedded within the base rate included in base rates.

Base rate electric revenues shall be estimated by the City and include all energy and demand charges, but does not include any taxes.

Electric contribution in aid of construction will not be available retroactively. Application for discount must occur prior to the extension, addition and/or modification of the City of Alachua electric infrastructure.

(3)

Additional provisions. The following additional provisions shall apply.

a.

In no instance shall an electric contribution in aid of construction be less than zero.

b.

Applicant shall pay the electric contribution in aid of construction amount prior to commencement of construction of the extension, addition and/or modification of the electric facilities.

(c)

Expedited permitting service. Provides for expedited permitting review services.

(1)

Eligibility. Applicant must locate, expand or redevelop in the City of Alachua Community Redevelopment Area, or demonstrate the location, expansion or redevelopment project aligns with at least one initiative of the City of Alachua Strategic Plan that is in effect at the time of application.

(2)

Expedited benefits.

a.

Eligible applicant receives, at minimum, a two-week review time reduction for the following permits:

1.

Rezoning;

2.

Site plan;

3.

Subdivision plat.

Expedited permitting will not be available retroactively. Application for expedited permitting must occur prior to permit application submittal. Applicant shall make complete and timely submittals and responses to the City.

(3)

Additional provisions. The following additional provisions shall apply.

a.

Pre-application meeting is required prior to determination of eligibility.

(d)

Incubator/accelerator entrant lease subsidy. Provides for rental subsidies for new incubator and/or accelerator entrants.

(1)

Eligibility.

a.

Applicants must be approved for entrance into a small business incubator program at the University of Florida Sid Martin Biotechnology Institute; or

b.

From a similarly recognized small business incubator and/or accelerator program that is a member of the National Business Incubation Association; or

c.

From a small similarly recognized small business incubator and/or accelerator program that is currently located in the City of Alachua.

d.

The City Manager, in his/her sole discretion, shall determine if a business meets the eligibility requirements of this section.

Incubator entrant lease subsidy will not be available retroactively. Application for subsidy must occur after approval of entrance into an incubator/accelerator but prior to physical relocation.

(2)

Subsidy amount. Eligible applicant receives up to two years (24 months) of rental subsidies in an amount not to exceed $12,000.00 for incubator entrants that locate in the City of Alachua.

(e)

Incubator/accelerator graduate lease subsidy. Provides for rental subsidies for incubator and/or accelerator graduates.

(1)

Eligibility.

a.

Applicants must have graduated within the past 12 months from a small business incubator program at the University of Florida Sid Martin Biotechnology Institute; or

b.

From a similarly recognized small business incubator and/or accelerator program that is a member of the National Business Incubation Association; or

c.

From a small similarly recognized small business incubator and/or accelerator program that is currently located in the City of Alachua.

d.

The City Manager, in his/her sole discretion, shall determine if a business meets the eligibility requirements of this section.

Incubator graduate lease subsidy will not be available retroactively. Application for subsidy must occur within 12 months of graduation from incubator and/or accelerator.

(2)

Subsidy amount. Eligible applicant receives up to two years (24 months) of rental subsidies in an amount not to exceed $12,000.00 for incubator graduates that locate in the City of Alachua.

(f)

Small business assistance program. Provides for reimbursable matching funds related to City of Alachua fees/charges for small businesses.

(1)

Eligibility. Applicant must be a new, for-profit business or an expanding, for-profit business with no more than 25 employees located within, or locating to, the City of Alachua. Applicant must not be a franchisee of a parent corporate and/or national chain.

(2)

Matching funds amount. Eligible applicant receives a 50 percent matching fund (one-to-one basis) in the amount not to exceed $20,000.00 for the following fees/charges:

a.

Capital facilities charges.

b.

Site plan review fees.

c.

Building permit fees.

d.

All elements of public right-of-way infrastructure within the City's jurisdiction that may require new installation, repair, replacement or relocation. This includes, but is not limited to, street lighting and fire hydrant installation/relocation, sidewalk repairs; water and sewer line construction, removal or relocation; curb, gutter, street improvements and landscaping.

Small business assistance program will not be available retroactively. Application for matching funds must occur prior to locating new business in the City of Alachua.

(g)

Tech matching grant fund. Provides for reimbursable matching funds for technology-focused events and programs.

(1)

Eligibility: Event must take place within the City of Alachua and have the primary intent to:

a.

Increase the connection and collaboration among start-up and existing tech companies in Alachua; or

b.

Foster the Alachua tech talent pipeline; or

c.

Catalyze private capital investments for start-up and existing tech companies in Alachua; or

d.

Increase Alachua's reputation as a techhub.

(2)

Matching funds amount. Eligible applicant receives a 50 percent matching fund (one-to-one basis) in the amount not to exceed $1,500.00.

Tech Matching Grant Fund will not be available retroactively. Application for matching funds must occur prior to event and/or program.

(3)

Additional provisions. The following additional provisions shall apply.

a.

The applicant must demonstrate a minimum of one-year history of producing the event and/or program (or similar events and/or programs).

(h)

Administration. The City Manager is hereby authorized and directed to establish an application process and applicable rules/procedures to effectively administer the business incentive program. The City Manager shall have the authority to approve or deny applications in his/her sole discretion. In the event an application is approved, and during the course of the incentive funding period is determined to not meet the eligibility criteria, rules or procedures, the City Manager may suspend or terminate the application in his/her sole discretion.

(i)

Funding. Applications may not be awarded if funding is not available, as determined by the City Manager in his/her sole discretion. If an application is approved and during the course of the incentive funding period is not available, the City Manager may suspend or terminate the application in his/her sole discretion.

(Ord. No. 20-01, § 4, 6-22-2020; Ord. No. 24-13 meeting, § 4, 9-23-2024)