§ 15-57. Amount of tax to be paid.

Business tax receipts shall be issued to cover only one (1) location, and only one (1) of the occupations of business classifications hereinafter set out, unless permitted hereunder. Businesses, trades, professions, services, etc., shall pay each tax for all services and professions as noted herein. The amounts assessed as business taxes against the various trades, businesses and professions are hereby fixed as follows, with each listed fee in dollars:

	A
4001.00	ABSTRACT COMPANIES or agents .....	196.35
	ACADEMY OF MUSIC (see Schools)
4002.00	ACCOUNTANT, AUDITOR (Each C.P.A. in the office is taxed individually.) .....	157.50
4002.01	Human resources/payroll .....	157.50
4003.00	ACUPUNCTURIST (Must have license as required by FS 457.105. Each acupuncturist is taxed individually) .....	157.50
	ADDING MACHINES, SALES ONLY, Dictaphones, Typewriters and the like: (see Merchants)
	ADDING MACHINES, Repairs, Dictaphones, Typewriters and the like: (see Repair Shops)
4004.00	ADJUSTER .....	157.50
	ADMINISTRATIVE OFFICE (see Professional Office)
	ADULT DAY CARE/ADULT CONGREGATE LIVING FACILITY (see Social Service Residential Facilities)
4005.00	ADULT USES (See section 47-18.2 of this Code for definitions, regulations and limitations. Section 47-18.2.D prohibits this regulated use from being located within 1,000 feet of another existing adult use and within 500 feet of the property line of any existing residentially zoned property, an existing church or other place of worship, any existing school or any existing public park. These uses are also regulated by Article III of Chapter 18 of this Code.)
4005.01	Bookstore .....	157.50
4005.02	Mini motion picture theater .....	157.50
4005.03	Motion picture theater .....	157.50
4005.04	Adult motel .....	157.50
4005.05	Nude entertainment establishments .....	157.50
4005.06	Encounter studios/modeling studios .....	157.50
4005.07	Adult video store .....	157.50
4005.08	Adult domination .....	157.50
4006.00	ADVERTISING (See Chapter 3 of this Code for regulations and restrictions on advertising. Distributors of advertisements, circulars, and handbills etc. that do not have an office in the City must purchase a business tax receipt.) .....	157.50
	AEROBIC STUDIO (see Health Recreation Facility)
	AIR CONDITIONING, commercial refrigeration (see Contractor, Certified Construction Trades)
4007.00	AIRCRAFT/AVIATION/AERONAUTICAL
4007.01	Aeronautical research and development .....	157.50
4007.02	Aircraft manufacturing (see Manufacturing)
4007.03	Aircraft conversions .....	157.50
4007.04	Aircraft fitting .....	157.50
4007.05	Aircraft fixed base operations (This category includes aircraft storage.) .....	157.50
4007.06	Aircraft repair (includes painting) .....	157.50
4007.07	Aircraft leasing (includes charter/charging fees for passenger transport) .....	157.50
4007.08	Aircraft, sale and display (including heavier-than-air and lighter-than-air) (Note: All brokers in the office require a separate brokers business tax receipt, see Brokers or Brokerage) .....	157.50
4007.09	Aviation equipment, manufacture and service .....	157.50
4007.10	Aviation instruction facilities (for flight and ground maintenance personnel) .....	157.50
4007.11	Flight instruction and ground training .....	157.50
4007.12	Model aircraft, sale and display .....	157.50
4007.13	Petroleum sales (exclusively for aircraft) .....	157.50
4007.14	Heliport, Helistop (See section 47-18.14 of this Code for specific requirements.) .....	157.50
	ALARM SYSTEM INSTALLATION (see Contractors, Certified Construction Trades)
4008.00	AMBULANCE SERVICE: (This category must comply with the requirements of section 15-32(b) of this Code.)
4008.01	less than 3 ambulances .....	73.50
4008.02	3 or more ambulances .....	157.50
4009.00	AMUSEMENT PARKS (A conditional zoning use. See section 47-24.3 of this Code.) .....	315.00
	AMUSEMENT CENTERS, (See Video Games Arcade)
	ANIMAL BOARDING (see Pet Boarding/Kennel Facilities)
4010.00	ANIMAL GROOMING SERVICE (This category prohibits boarding of any animals. For boarding of domestic animals see Pet Boarding, which is a separate classification and which has specific requirements found in section 47-18.25 of this Code.) .....	73.50
4011.00	ANSWERING SERVICES, (This category includes all offices that provide telephone messaging services, mailboxes and/or other services for individuals who work offsite.) A separate business tax receipt is required for each individual operating from the site. An affidavit must be submitted to provide the required information necessary to determine the number of individuals operating from the site. A form will be provided by the business tax division. See section 15-32(b) of this Code) .....	157.50
4012.00	APARTMENTS/HOTELS/MOTELS (includes time shares and bed and breakfast dwellings. See section 47-35.1 of this Code.)
4012.01	Apartment (This category is for 3 or more units. The fee listed is per apartment) .....	6.30
4012.02	Hotel (This category is for buildings/structures with 10 or more sleeping rooms. See section 47-18.16 of this Code for specific requirements for this subcategory. The fee listed is per hotel room.) .....	6.30
4012.03	Bed and breakfast dwelling (This category is for those facilities defined as hotels or motels in section 47-35.1 of this Code with less than 10 sleeping rooms. Bed and breakfast dwellings shall comply with the special requirements found in section 47-18.6 of this Code. The fee listed is per unit.) .....	6.30
4012.04	Time Share Facility (This category shall be considered a hotel. See the definition of hotel in section 47-35.1 of this Code. The fee listed is per unit.) .....	6.30
4012.05	Motel (This category is for buildings defined in section 47-35.1 as motels which contain a minimum of 10 residential units or rooms. The fee listed is per unit /room.) .....	6.30
4013.00	APPRAISER (Each appraiser in the office is taxed individually) .....	157.50
	ARCADE (See Video Games Arcade)
4014.00	ARCHITECT (Each architect in the office is taxed individually) .....	157.50
4015.00	ARMORED CAR SERVICE .....	73.50
4016.00	ARTIST (Each artist is taxed individually. The category includes retouching, sketching, and cartooning.) .....	105.00
	ASSEMBLY (see Product Assembly)
4017.00	ASTROLOGERS, fortunetellers, palmists, hypnotists, mind readers, mediums, etc. (See section 15-50 of this Code for specific requirements for this category.) .....	157.50
	ATHLETIC CLUBS, HEALTH SPAS (see Clubs)
4018.00	ATTORNEY AT LAW (Each attorney in the office is taxed individually. In-house counsel is exempt.) .....	157.50
4019.00	AUCTIONEERS (This category is issued to the individual auctioneer and not to a firm or corporation. A state license is required prior to issuance of the business tax receipt.) .....	236.25
4020.00	AUCTION HOUSES (This category applies where the business maintains a permanent auction house within the city.) .....	525.00
4021.00	AUTOMATIC AMUSEMENT MACHINES: (The fee listed for this category is for each machine. See Article IV of Chapter 15 of this Code for special requirements for this category. This category must comply with the requirements of section 15-32(b) of this Code.) .....	33.60
4022.00	AUTOMATIC AMUSEMENT MACHINE DISTRIBUTOR (This category applies where the business maintains a permanent location within the city.) .....	157.50
	AUTOMATIC TRADE MACHINES (See Vending Machines)
	AUTOMOBILES (see Vehicles)
	AUTOMOBILE PARKING (see Parking Lots)
	AUTOMOBILE TRANSPORTATION (see Vehicles for Hire)
	B
4023.00	BAKERIES, wholesale or retail sales:
	First store .....	105.00
	Additional stores, each .....	52.50
	BAKERY, RETAIL ROUTE, (This category is for the sale of bakery goods from a vehicle that moves from location to location.) (see Vehicles, Moveable)
4024.00	BANKS (This category is for a bank drive through only, where the drive through is separate from the bank location) .....	157.50
	BARBERSHOPS: (See Hair Salon)
	BEAUTY SHOPS (see Hair Salon)
4024.01	A.T.M. Machines (not located at bank, per machine) .....	50.00
4025.00	BICYCLE RENTALS may conduct repairs .....	73.50
	BICYCLE REPAIRS This category is for a shop that only performs repairs. No sales or rentals take place. (see Repair Shop)
	BICYCLE SALES (see Merchant)
4026.00	BILLIARD PARLOR (non-coin-operated), pool, or bagatelle tables for public use for profit, each table (This category must comply with the requirements of section 15-32(b) of this Code.) .....	21.00
	BIRDS and tropical fish (see Merchants)
	BLUEPRINTING (see Printing)
	BOARDING AND ROOMING HOUSES (There is no zoning definition for this type of use. This use falls under the category of Apartments/Hotels/Motels.)
	BOATS (see Watercraft)
4027.00	BODY PIERCING ARTIST (Each artist is taxed individually.) .....	105.00
4028.00	BODY SHAMPOO .....	157.50
4029.00	BODY WAXING .....	157.50
4030.00	BODY WRAPS .....	157.50
	BONDSMEN (see Insurance)
4031.00	BOTTLE CLUBS (The definition for this category is found in section 5-1 of this Code. Bottle club regulations are found in section 5-2.) .....	983.85
4032.00	BOWLING ALLEYS, each alley or skee ball game .....	26.25
4033.00	BROKERS OR BROKERAGE: (For Aircraft Brokerage see Aircraft.)
4033.01	Auto Auctions: (A state license is required. No vehicles may be stored on the premises) .....	157.50
4033.02	Broker, selling stocks, bonds, futures or options at an established place of business .....	315.00
4033.03	Broker, selling stocks, bonds, futures or options at no local established place of business .....	196.35
4033.04	Broker, selling interest in mutual fund only .....	196.35
4033.05	Commodity broker, with no display room .....	105.00
4033.06	Jewelry (new only) .....	157.50
4033.07	Mortgage associates .....	52.50
4033.08	Mortgage brokers, negotiating loans for mortgage brokerage fee .....	157.50
4034.00	BUILDING INSPECTION SERVICE .....	157.50
4035.00	BURGLAR ALARM COMPANIES OR AGENTS, (This category is for the office only. It does not include the tax required for contractors who install these systems. For alarm contractors see Contractor, Certified Construction Trade.) .....	73.50
4036.00	BUSINESS CENTER: (This category includes those businesses that provide services such as copying, faxing, etc.) .....	157.50
	BUSINESS COLLEGES (see Schools)
	BUSINESS MACHINES, including adding machines, cash registers, bookkeeping machines and the like: Dealers, sale only (see Merchant) Repairs and servicing (see Repair Shops)
	C
4037.00	CABINET MAKERS, refinishers and/or woodworkers .....	73.50
4038.00	CABLE T.V. COMPANY .....	157.50
	CABLE T.V. INSTALLATION (see Contractors)
	CAFETERIAS (see Restaurants)
4039.00	CAMPAIGN HEADQUARTERS .....	Exempt
4040.00	CANVAS SHOP .....	157.50
4041.00	CAR WASH, AUTOMATIC: (See section 47-35.1 of this Code for the definition of this category. Specific requirements for this category are found in section 47-18.7 of this Code.) .....	105.00
	CARPENTER SHOPS, WOODWORKERS, REFINISHERS, etc. (see Cabinet Makers)
4042.00	CARPET AND RUG CLEANING COMPANIES, not connected with laundries .....	63.00
4043.00	CASH ADVANCE STORE .....	157.50
4044.00	CATERERS, each .....	52.50
4045.00	CHARTER ARRANGEMENTS (air and sea) .....	157.50
4046.00	CHECK CASHING SERVICES .....	157.50
4047.00	CHILD CARE CENTERS (Specific use requirements for this category are found in section 47-18.8 of this Code. A state license is required. This category must comply with the requirements of section 15-32(b) of this Code.):
	Homes providing less than 24- hour/day care for children:
4047.01	Family day care facility, up to 5 preschool children .....	52.50
4047.02	Small child care facility, over 5 and up to 25 children .....	105.00
4047.03	Intermediate child care facility, over 25 and up to 50 children .....	157.50
4047.04	Large child care facility, 51 or more children .....	210.00
4047.05	On-site corporate/employer sponsored day care .....	210.00
4048.00	CHILD CARE CENTER (church affiliated, must meet nonprofit requirements) .....	Exempt
	CHILD CARE/FOSTER HOMES (see Social Service Residential Facilities)
4049.00	CHURCH (requires state charter. See specific use requirements for house of worship in section 47-18.17 of this Code.) .....	Exempt
4050.00	CHIROPRACTOR (Each chiropractor in the office is taxed individually.) .....	157.50
4051.00	CIRCULARS AND HANDBILLS, distribution only; no sales without a vending license (See Chapter 3 of this Code of for specific requirements for advertising.) .....	157.50
	CLAIRVOYANTS, FORTUNETELLERS, MIND READERS, FAITH HEALERS, DIVINE HEALERS, ASTROLOGISTS, PHRENOLOGISTS, MEDIUMS, ETC., MAGNETIC HEALERS (See Astrologers)
4052.00	CLEANING SERVICES (This category must comply with the requirements of section 15-32 of this Code.)
4052.01	1—3 employees .....	105.00
4052.02	4 or more employees .....	157.50
4053.00	CLINICS (Physicians in the clinic are licensed individually. See Doctor, Physician, Surgeon.) .....	157.50
4054.00	CLOSING OUT SALE:
4054.01	For a period not exceeding 15 days .....	38.85
4054.02	For a period not exceeding 30 days .....	78.75
4054.03	For a period not exceeding 60 days .....	105.00
4054.04	Additional fee, per $1,000.00 of inventory price .....	1.05
4054.05	By public auction for a period not exceeding 5 days, per day .....	26.25
4054.06	Each additional day for any of the above .....	26.25
	CLUBS—ATHLETIC, HEALTH, AEROBIC, etc. (See Health Recreation Facility)
4055.00	CLUBS, PRIVATE .....	157.50
4056.00	COFFEE HOUSE (no cooking) .....	157.50
4057.00	COIN-OPERATED SERVICE MACHINES (This category is for coin operated machines that perform a service such as washing machines and clothes dryers. It does not include machines used for amusement or that provide merchandise. This category must comply with the requirements of section 15-32(b) of this Code.):
4057.01	Each machine requiring deposit of up to 25¢ .....	18.90
4057.02	Each machine requiring deposit of over 25¢ .....	26.25
4058.00	COLD STORAGE BUSINESS .....	126.00
	COLLECTION AND CLAIM AGENCIES (see Credit Associations)
4059.00	COMMUNICATION SERVICES .....	157.50
4060.00	COMPUTER SERVICES (includes consulting, marketing, payroll, programming, etc.) .....	157.50
4061.00	CONCRETE MIXER TRUCKS, each .....	18.90
4062.00	CONSULTANT (The fee listed is for all subcategories of the category Consultant.)
4062.01	Business .....	157.50
4062.02	Employment .....	157.50
4062.03	Financial/investment planning .....	157.50
4062.04	Interior design (requires insurance) .....	157.50
4062.05	Management .....	157.50
4062.06	Marketing .....	157.50
4062.07	Marine .....	157.50
4062.08	Real Estate .....	157.50
4062.09	Security .....	157.50
4062.10	Unclassified consultant .....	157.50
4063.00	CONTRACTORS, Certified Construction Trades (See Chapter 9 of the Broward County Ordinances and Florida Statute 489)
	STATE CONTRACTORS (As defined in Florida Statutes sections 489.105 and 489.505. These contractors are certified by the State of Florida and must meet the requirements of Chapter 489 of Florida State Statutes.)
4063.01	Air conditioning contractor, Class A .....	157.50
4063.02	Air conditioning contractor, Class B .....	157.50
4063.03	Air conditioning contractor, Class C .....	157.50
4063.04	Alarm system contractor .....	157.50
4063.05	Alarm system contractor I .....	157.50
4063.06	Alarm system contractor II .....	157.50
4063.07	Building contractor .....	157.50
4063.08	Commercial pool/spa contractor .....	157.50
4063.09	Electrical contractor .....	157.50
4063.10	General contractor .....	157.50
4063.11	Mechanical contractor .....	157.50
4063.12	Plumbing contractor .....	157.50
4063.13	Pollutant storage systems contractor .....	157.50
4063.14	Residential contractor .....	157.50
4063.15	Residential pool/spa contractor .....	157.50
4063.16	Roofing contractor .....	157.50
4063.17	Sheet metal contractor .....	157.50
4063.18	Solar contractor .....	157.50
4063.19	Specialty contractor .....	157.50
4063.20	Swimming pool/spa servicing contractor .....	157.50
4063.21	Underground utility and excavation contractor .....	157.50
	BROWARD COUNTY CONTRACTOR CATEGORIES (These contractors are certified by Broward County under the provisions of Chapter 9 of the Broward County Code of Ordinances and registered by the State of Florida pursuant to Chapter 489 of the Florida State Statutes. The subcategories listed below are those for which there is no state contractor subcategory.)
4063.22	Acoustic Ceilings Category - Class "A" .....	84.00
4063.23	Aluminum Category - Class "AL" .....	84.00
4063.24	Awning Erection Category - Class "AE"	84.00
4063.25	Bridges, Overpasses, Underpasses - Class "B" .....	84.00
4063.26	Burglar Alarm Contractor .....	84.00
4063.27	Cable Television - Class "G" .....	84.00
4063.28	Central VAC system contractor .....	84.00
4063.29	Clearing and Grading - Class "B" .....	84.00
4063.30	Commercial Pool/Spa Contractor - Class "CPC" .....	84.00
4063.31	Concrete Driveways, Curbs, Gutters and Sidewalks - Class "C" .....	84.00
4063.32	Concrete Placing and Finishing Category - Class "CP" .....	84.00
4063.33	Demolition Category (Non-explosive) - Class "D" .....	84.00
4063.34	Dredging (Canals, Lakes, Waterways) - Class "C" .....	84.00
4063.35	Drywall and Lathing Category - Class "DL" .....	84.00
4063.36	Elevator Installation and Maintenance Category - Class "E" .....	84.00
4063.37	Excavating (Canals, Lakes, Levees) - Class "A" .....	84.00
4063.38	Feeder Distribution Interface (FDI Telephone Boxes) Installer - Class "F" .....	84.00
4063.39	Fence Erection Category —- Class "F" .....	84.00
4063.40	Finished Carpentry Category - Class "FC" .....	84.00
4063.41	Flooring Category - Class "FL" .....	84.00
4063.42	Fuel Transmission and Distribution Lines - Class "D" .....	84.00
4063.43	General Building Contractor, Class A .....	84.00
4063.44	General Building Contractor, Class B .....	84.00
4063.45	General Building Contractor, Class C .....	84.00
4063.46	Glazing Category - Class "G" .....	84.00
4063.47	Gunite Category - Class "GU" .....	84.00
4063.48	Heavy Marine (Harbor Facilities, Docks, Shipyards, Bulkheads, Retaining Walls, Seawalls, Dams, Locks) - Class "A" .....	84.00
4063.49	Insulation Category - Class "I" .....	84.00
4063.50	Interlocking Brick Pavers - Class "G" .....	84.00
4063.51	Interlocking Brick Pavers - Class "IBP" .....	84.00
4063.52	Jack and Bore Installer - Class "H" .....	84.00
4063.53	Lawn Sprinkler Contractor .....	84.00
4063.54	Light Marine (Seawalls, Retaining Walls, Davits, Boat Lifts, Small Docks) - Class "D" .....	84.00
4063.55	Limited to Irrigational Systems in the Public Right-of-Way - Class "I" .....	84.00
4063.56	Masonry Category - Class "M" .....	84.00
4063.57	Major Roads (Asphalt and Concrete Paving for Interstate, Primary, Secondary and Arterial Roadways and Airports and Work Incidental Thereto) - Class "A" .....	84.00
4063.58	Minor Roads (Asphalt and Concrete Paving for Subdivision Facilities and Work Incidental Thereto) - Class "B" .....	84.00
4063.59	Painting Category - Class "P" .....	84.00
4063.60	Painting Unlimited Category - Class "PU" .....	84.00
4063.61	Pile Driving - Class "E" .....	84.00
4063.62	Plant Construction (Water Treatment, Sewage Treatment, Industrial Complexes, Pump and Lift Stations, Incinerators) - Class "C" .....	84.00
4063.63	Plastering and Stucco Category - Class "PS" .....	84.00
4063.64	Pneumatic control contractor .....	84.00
4063.65	Primary Pipelines (Water, Sewer, Drainage) - Class "A" .....	84.00
4063.66	Residential Pool/Spa Contractor - Class "RP" .....	84.00
4063.67	Roof Decks Category - Class "RD" .....	84.00
4063.68	Roof Painting and Cleaning Category - Class "RP" .....	84.00
4063.69	Roofing Category - Class "R" .....	84.00
4063.70	Rough Carpentry Category - Class "RC" .....	84.00
4063.71	Sandblasting Category - Class "S" .....	84.00
4063.72	Screen Enclosures Category - Class "SE" .....	84.00
4063.73	Seal coating - Class "D" .....	84.00
4063.74	Secondary Pipelines (Water, Sewer, Drainage Incidental to Parking Lots) - Class B .....	84.00
4063.75	Sign Contractor .....	84.00
4063.76	Sign Erection (Non-electric) Category - Class "SE" .....	84.00
4063.77	Steel Reinforcing and Iron Category - Class "SR" .....	84.00
4063.78	Striping, Marking and Signage of Major and Minor Roadways To Include Pavements - Class "F" .....	84.00
4063.79	Structural Steel Category - Class "SS" .....	84.00
4063.80	Surfacing (Tennis Courts, Bike Paths, Driveways, Parking Lots with Drainage Incidental Thereto Being Limited to Soakage Pits and Drywells) - Class "E" .....	84.00
4063.81	Swimming Pool/Spa Servicing Contractor - Class "SP" .....	84.00
4063.82	Terrazzo Category - Class "T" .....	84.00
4063.83	Test and balance contractor .....	84.00
4063.84	Tile and Marble Category - Class "TM" .....	84.00
4063.85	Transport assembly contractor .....	84.00
4063.86	Tunnels - Class "C" .....	84.00
4063.87	Underground and Aerial Utility Transmission and Distribution Lines - Class "E" .....	84.00
4063.88	Waterproofing Category - Class "W" .....	84.00
4063.89	Unclassified (any tax category not included above) .....	84.00
	Proof of insurance and a current certificate of competency, are required. A separate fee is required for each classification or service.
4064.00	CONTRACTORS, OTHER (These subcategories are not covered by Chapter 9 of the Broward County Ordinances or Florida Statute 489)
4064.01	Blinds, installation and/or repairs .....	84.00
4064.02	Bottled gas .....	84.00
4063.03	Carpet installation .....	84.00
4064.04	Ceiling spraying .....	84.00
4064.05	Exterminator .....	84.00
4064.06	Flooring, sanding or floor covering installations .....	84.00
4064.07	Glass and glazing .....	84.00
4064.08	Hauling/trash removal .....	84.00
4064.09	House moving .....	84.00
4064.10	Landscaping (Lawn maintenance/gardening services) .....	84.00
4064.11	Lawn mowing services (one vehicle) .....	21.00
4064.12	Lawn mowing services (two or three vehicles) .....	52.50
4064.13	Lawn mowing services (over three vehicles) .....	84.00
4064.14	Lawn sprinkler systems .....	84.00
4064.15	Paper hanging .....	84.00
4064.16	Pressure cleaning services .....	84.00
4064.17	Sand blasting .....	84.00
4064.18	Septic tanks .....	84.00
4064.19	Shower enclosures .....	84.00
4064.20	Sign Installation/Painting .....	84.00
4064.21	Sprinklers .....	84.00
4064.22	Television installation and service (includes radio, and other electronic equipment) .....	84.00
4064.23	Tree services and trimming .....	84.00
4064.24	Welding .....	84.00
4064.25	Well drilling .....	84.00
4064.26	Wholesale gas/oil .....	84.00
4064.27	Window tinting .....	84.00
4064.28	Windows, jalousie or sash steel .....	84.00
4064.29	Unclassified .....	84.00
4064.30	Pool Cleaning (Non-contractor, no repair of structure) .....	157.50
4064.31	Pressure Cleaning (Sidewalks & Driveways) Non-contractor .....	157.50
4064.32	Screen Repair (Non contractor, no repair of structure) .....	157.50
4065.00	CONVENIENCE STORE (See section 15-229 for minimum security requirements.)
4065.01	Kiosk (defined in section 47-35.1 of this Code.) .....	157.50
4065.02	Store (defined in section 47-35.1 of this Code.) .....	157.50
4065.03	Store, multipurpose (defined in section 47-35.1 of this Code.) .....	157.50
4066.00	COPY CENTER (no other services provided) .....	157.50
	CONVALESCENT HOMES (see Social Service Residential Facilities)
4067.00	CORPORATE HEADQUARTERS offering sales, advertising or multiple type of corporate services .....	367.50
4068.00	CORRESPONDENT LENDER (state license required) .....	157.50
4069.00	COUNSELING (family, financial, employment) agency .....	157.50
4070.00	COURT REPORTING SERVICES (This category must comply with the requirements of section 15-32 of this Code.)
4070.01	2 or less employees in office (including owner) .....	105.00
4070.02	over 2 employees in office (including owner) .....	157.50
4071.00	CREDIT AND BILLING ASSOCIATIONS, (This category is for firms, corporations or offices used for credit, bank, billing claims, collection or repossession services. For medical billing services see the Medical category.) .....	157.50
	D
	DANCING SCHOOLS (see School)
	DATA PROCESSING (see Computers)
4072.00	DATING SERVICE (This category includes escort services, introduction services and matchmaking services
4072.01	Dating Service .....	157.50
4072.02	Escort Service .....	157.50
4072.03	Introduction Service .....	157.50
4072.04	Matchmaking Service .....	157.50
	DAY CARE (children) (see Child Day Care Facilities)
	DECORATORS, INTERIOR (see Consultant)
	DELIVERY SERVICE (see Messenger Service)
4073.00	DENTAL LABORATORY (Each dentist in the office is taxed individually.) .....	157.50
4074.00	DENTIST (Each dentist in the office is taxed individually.) .....	157.50
4075.00	DENTAL TECHNICIAN/HYGIENIST .....	105.00
4076.00	DETECTIVE/PRIVATE INVESTIGATOR (requires state license) .....	157.50
4077.00	DEVELOPER/DEVELOPMENT (real estate) .....	157.50
4078.00	DIETICIAN (Each dietician is taxed individually.) .....	105.00
4079.00	DIRECTORY PRODUCTION (This category includes the making of and/or sale of private, city, county or state directories) .....	105.00
4080.00	DISTRIBUTOR (This category is for wholesale operations only. No inventory may be maintained at the location. For retail operations see Merchant) .....	157.50
	DIVINE HEALERS (see Astrologers)
4081.00	DIVING SERVICES .....	105.00
	DOCK RENTAL (see Watercraft)
4082.00	DOCTOR, PHYSICIAN, SURGEON (Each doctor is taxed individually.) .....	157.50
	DOUGHNUT MACHINE (see Bakeries)
4083.00	DRAFTSMAN (This category is for draftsmen not employed by registered architect or engineer.) .....	63.00
	DRUG TREATMENT FACILITY (see Social Service Residential Facilities)
4084.00	DRY CLEANING: (This category is for those cleaning processes that use a liquid solvent. For other cleaning processes see Laundry. Laundry operations require a separate business tax receipt. See section 47-35.1 of this Code for definition of dry cleaning. See section 47-18.12 of this Code for specific use requirements.)
4084.01	Plants for dry cleaning, pressing, blocking or dyeing .....	105.00
4084.02	Pickup stations, each .....	63.00
4084.03	In connection with Laundromat .....	63.00
	E
	EDUCATIONAL—INSTRUCTION (see Schools)
	ELECTION HEADQUARTERS (see Campaign Headquarters)
4085.00	ELECTRIC LIGHT AND POWER COMPANIES .....	525.00
4086.00	ELECTROLYSIS (requires state license) .....	105.00
4087.00	EMPLOYMENT:
4087.01	Permanent placement .....	157.50
4087.02	Temporary placement .....	157.50
4087.03	Day Labor placement .....	157.50
4088.00	ENGINEER (requires certification by the State of Florida) .....	157.50
4089.00	ENGRAVERS, lithographers, printing and/or job printing .....	105.00
4090.00	ENTERTAINMENT, NIGHTCLUB (This category includes restaurants, dining rooms and similar establishments where floor shows or other forms of lawful entertainment is provided for guests. The definition of nightclub is found in section 47-35.1 of this Code.) .....	157.50
4091.00	ENTERTAINMENT, HOME .....	157.50
	ESCORT SERVICES (see Dating Service)
4092.00	EXECUTIVE SUITES .....	157.50
	EXPORT (see Import/Export)
4093.00	EQUIPMENT LEASING .....	105.00
	F
	FINANCIAL COUNSELING AND PLANNING SERVICES (see Consultant)
4094.00	FINANCIAL INSTITUTIONS OR COMPANIES:
4094.01	Banks and savings and loan associations .....	393.75
4094.02	Building and loan associations, not national .....	157.50
4094.03	Finance and discount companies, liquidating accounts, whether purchased or not .....	236.25
4094.04	Personal finance companies .....	236.25
4094.05	Mortgage loan company, agent or broker lending money other than own money and charging fee in connection therewith .....	157.50
4094.06	Money lenders and all persons, firms or corporations, except banks or bankers, whose business includes or consists of taking, buying or selling assignments of, or contracts for the purchase, sale, transfer or assignment of wages or salaries, earned or to be earned in the future, by any other person, firm or corporation per year or fraction thereof .....	393.75
4095.00	FIRE EXTINGUISHER SERVICE (A valid permit from the State Fire Marshall's Office is required for this category. See section 15-53 of this Code.) .....	73.50
	FISH MARKET (see Market)
4096.00	FLORISTS .....	157.50
	FLOWER SHOP, selling cut flowers, small potted plants, etc., separate or in connection with other business (see Merchant)
4097.00	FOOD BROKERAGE .....	157.50
4098.00	FOOD PROCESSING .....	157.50
4099.00	FRANCHISE DEALER .....	157.50
4100.00	FUND RAISER .....	157.50
4101.00	FUNERAL HOMES .....	157.50
	G
	GARDEN CENTER (see Nursery)
4102.00	GAS COMPANIES DISTRIBUTING AND SELLING GAS (See section 47-18.13 of this Code for specific requirements for flammable liquids and fuel storage.)
4102.01	Selling gas through pipe lines .....	525.00
4102.02	Selling bottled gas .....	36.75
	(Merchant's business tax receipt in addition if equipment is sold)
4103.00	GASOLINE SERVICE STATIONS (See automotive service station in section 47-35.1 of this Code for the definition of this category. See section 47-18.5 of this Code for specific use requirements for this category.)
4103.01	First dispensing nozzle .....	12.60
4103.02	Each additional dispensing nozzle .....	6.30
4104.00	GASOLINE WHOLESALE .....	315.00
4105.00	GOLF COURSES AND DRIVING RANGES .....	73.50
4106.00	GYM (The State of Florida requires a bond for memberships over 30 days with exercise equipment on premises.) .....	157.50
	H
4107.00	HAIR SALON (This category must comply with the requirements of section 15-32 of this Code.)
4107.01	1—3 employees .....	52.50
4107.02	Over 3 employees .....	105.00
4107.03	Manicurist/pedicurist in shop .....	21.00
4107.04	Spa (Separate Tax for Nails, Hair, Manicures, etc.) .....	157.50
4107.05	Facial/Esthetician each (State Lic. Required) .....	157.50
4107.06	Full Specialist, Tax separately (Facial, Nails, Waxing) (State Lic. Required) .....	157.50
4108.00	HALLS FOR HIRE, public (not dance halls) .....	52.50
	HANDBILLS AND CIRCULARS(see Circulars and Handbills)
	HEALTH CLUB (see Clubs)
4109.00	HEALTH RECREATION FACILITY (No retail sales without a separate business tax receipt. The State of Florida requires a bond for memberships over 30 days whenever exercise equipment is on premises.) .....	157.50
	HELICOPTER, CHARTER (see Aircraft, leasing)
4110.00	HOMEMAKERS, visiting home .....	157.50
4111.00	HOME HEALTH CARE .....	157.50
	HOMES, for children or adults (see Social Service Residential Facilities)
4112.00	HOSPITALS AND SANITARIUMS .....	157.50
	HOSPITALS FOR ANIMALS (see Veterinary Clinic)
	HOTELS (see Apartments/Hotels/Motels)
	HOUSE MOVING (see Contractors, Other)
	HOUSE OF WORSHIP (see Church)
4113.00	HYPNOTIST (Each hypnotist is taxed individually. This category requires a state license and approval.) .....	105.00
	I
4114.00	ICE CREAM STORE
4114.01	Eat in or take out .....	73.50
4114.02	Take out only .....	73.50
	ICE CREAM VENDORS (see Vendors)
4115.00	IMPORT/EXPORT (no retail sales without merchant's business tax receipt) .....	157.50
4117.00	INSURANCE, (each company per line of insurance written) .....	157.50
	For the purpose of this subsection, insurance companies are classified and defined as follows:
4117.01	CASUALTY AND LIABILITY INSURANCE COMPANIES, including bonding companies, writing: .....	157.50
	a. Accident and health insurance only, on annual, semi-annual or quarterly premium paying basis;
	b. Bonds, including fidelity, court, contract and surety bonds and financial guarantee, and title insurance or guarantees;
	c. Burglary insurance, including residence, bank, stocks, bonds and securities, safe burglary and holdup and messenger robbery;
	d. Liability insurance, including employers, public and other forms of liability insurance and automobile liability for personal injury, property damage and collision;
	e. Plate glass insurance;
	f. Workers' compensation insurance.
4117.02	FIRE INSURANCE COMPANIES writing policies of insurance against hazards of fire, tornado, and windstorms, use and occupancy, profits, rents, leasehold, insurrection, riot and civil commotion, sprinkler leakage, rain, fire, theft, automobile collision, and marine cargoes and hulls, and rail, mail and express shipments, against fire, collision, stranding, or sinking .....	157.50
4117.03	INDUSTRIAL INSURANCE COMPANIES, including funeral benefit associations or companies, writing life, accident or health insurance and funeral benefits on a weekly, bimonthly premium paying basis .....	157.50
4117.04	LIFE INSURANCE COMPANIES writing life insurance with or without disability clauses or accident and health features as a part of the policy contract upon an annual, semi-annual or quarter annual premium paying basis .....	157.50
4118.00	INSURANCE FINDERS .....	157.50
	INTERIOR DESIGN (see Consultants)
	INTRODUCTION SERVICE(see Dating Service)
	INVESTMENT (see Consultants)
	J
4119.00	JEWELRY DEALERS who buy and sell or offer to buy and sell gold and silver and other precious metals(This category must comply with sections 15-201 through 15-228 of this Code.) .....	157.50
	JEWELRY SHOP (see Merchant)
4120.00	JUNK DEALERS: (This business tax receipt is required whether sale or purchases, or both, or solicitations are made. This category must comply with sections 15-201 through 15-228 of this Code.) .....	158.55
	K
	KENNEL/ANIMAL BOARDING (See Pet Boarding/Kennel Facilities)
4121.00	KNIFE AND SCISSOR SHARPENER .....	31.50
	L
	LAB SERVICES (see Medical)
4122.00	LABORATORY TECHNICIAN .....	105.00
4123.00	LANDSCAPE ARCHITECT .....	157.50
4124.00	LANDSCAPE MAINTENANCE, interior .....	84.00
	LANDSCAPE MAINTENANCE, exterior (see Contractors)
4125.00	LAUNDRIES: (See section 47-18.19 of this Code for specific use requirements. See Dry Cleaning where solvents are used in the cleaning process.)
4125.01	Hand laundry employing over 3 persons .....	52.50
4125.02	Plant .....	157.50
4125.03	Agency pickup .....	63.00
4125.04	Self service .....	105.00
	LEASING EQUIPMENT (see Equipment Leasing)
	LEASING AGENT (see Property Management)
4126.00	LINEN SUPPLY:
4126.01	Connected with laundry .....	73.50
4126.02	Not connected with laundry, doing business from trucks .....	157.50
	LITHOGRAPHERS (see Printing)
	LOCKSMITHS AND KEYSMITHS (see Repair Shop)
	M
4127.00	MACHINE SHOPS (This category is for machine shops that do not repair vehicles on site.) .....	84.00
4128.00	MAIL BOX SERVICE ESTABLISHMENTS (A separate business tax receipt is required for each individual operating from the site. An affidavit must be submitted to provide the required information necessary to determine the number of individuals operating from the site. A form will be provided by the business tax division. See section 15-32(b) of this Code) .....	157.50
4129.00	MAIL ORDER ESTABLISHMENT (This category prohibits inventory on site.) .....	157.50
4130.00	MANUFACTURERS AND MANUFACTURING, each plant (The term employees as used herein includes the business owner(s). This category includes wholesale sales of the products the business manufacturers. If retail sales are conducted the business must also obtain a Merchant category license. For specialty categories that may apply see the Product Assembly category. A separate license is required for specialty categories. This category must comply with the requirements of section 15-32 of this Code.):
4130.01	1 to 3 employees .....	26.25
4130.02	4 to 8 employees .....	45.15
4130.03	9 to 20 employees .....	97.65
4130.04	21 to 50 employees .....	163.80
4130.05	over 50 employees .....	228.90
	MARINA (see Watercraft)
4131.00	MARKETS, (This category is for retail sales of meat, poultry, seafood, and fish, whether business is conducted separately or connected with other business categories. This is a separate classification and is not included within the Merchant's category. This category must comply with the requirements of section 15-32 of this Code):
4131.01	Fish and seafood, with or without poultry .....	73.50
	Meat market with or without poultry stock:
4131.02	Under $50.00 .....	26.25
4131.03	Stock $50.00 to $300.00 .....	32.55
4131.04	Over $300.00 .....	45.15
4131.05	Poultry markets .....	52.50
	MARKETING/INVESTMENT PLANNING (see Consultant)
4132.00	MASSAGE SALON:
4132.01	Each establishment (requires license from the state .....	73.50
4132.02	Each massage therapist located in a salon/spa (This subcategory must comply with the requirements of section 15-32(b) of this Code.) .....	20.00
	MATCHMAKING (see Dating Service)
4133.00	MEATS AND MEAT PRODUCTS, packing houses or storage .....	157.50
	MEATS AND MEAT PRODUCTS, RETAIL (see Markets)
	MEATS AND MEAT PRODUCTS, WHOLESALE (see Merchant)
4134.00	MEDIATOR .....	157.50
4135.00	MEDICAL:
4135.01	Billing (See the Credit and Billing Associations category for billing services other than medical.) .....	157.50
4135.02	Laboratory services .....	157.50
4135.03	Scanning center .....	157.50
4136.00	MENTAL HEALTH COUNSELOR .....	157.50
4137.00	MERCHANTS (This category includes storekeepers and dealers in goods, wares and merchandise, other than those specially classified. See section 15-37 of this Code for merchant requirements. This category must comply with the requirements of section 15-32 of this Code):
	Retail stock:
4137.01	Up to and including $3,000.00 .....	48.30
4137.02	Over 3,000.00 to $10,000.00 .....	65.10
4137.03	Over 10,000.00 to $20,000.00 .....	81.90
4137.04	Over 20,000.00 to $50,000.00 .....	122.85
4137.05	Over 50,000.00 to $100,000.00 .....	245.70
4137.06	Over 100,000.00 to $500,000.00 .....	409.50
4137.07	Over 500,000.00 to $1,000,000.00 .....	514.50
4137.08	Over $1,000,001.00 .....	682.50
	Wholesale merchants and dealers in goods, wares and merchandise, other than those specially classified:
	Wholesale stock:
4137.09	Up to and including $500.00 .....	32.55
4137.10	Over 500.00 to $2,000.00 .....	65.10
4137.11	Over 2,000.00 to $5,000.00 .....	97.65
4137.12	Over 5,000.00 to $10,000.00 .....	131.25
4137.13	Over 10,000.00 to $20,000.00 .....	196.35
4137.14	Over 20,000.00 to $50,000.00 .....	262.50
4137.15	Over 50,000.00 to $100,000.00 .....	327.60
4137.16	Over 100,000.00 to $500,000.00 .....	458.85
4137.17	Over 500,000.00 to $1,000,000.00 .....	514.50
4137.18	Over $1,000,001.00 .....	682.50
4137.19	Showroom (Display only, No inventory) .....	157.50
4138.00	MERCHANTS, OUTDOOR SALES of holiday-related merchandise (See sections 47-18.15 and 15-183 of this Code for specific use requirements for this category.) .....	262.50
4139.00	MERCHANTS, SPECIAL PROMOTIONS AND SALES, for 1 to 3 days' duration (i.e., tent, armory sales, etc. See section 15-183 of this Code where the event is held outdoors.) .....	367.50
4140.00	MESSENGER/DELIVERY SERVICE, (exclusive of telegrams) .....	105.00
4141.00	MINIATURE GOLF LINKS .....	73.50
	MOBILE HOME PARK (see Trailer Park/Mobile Home Park)
4142.00	MODEL/TALENT AGENCY (State of Florida license required.) .....	157.50
4143.00	MORTGAGE SERVICE .....	157.50
	MOTORCYCLE, MOTOR SCOOTER (see Vehicles)
4144.00	MOVING COMPANY (per vehicle) .....	105.00
4145.00	MOVIE THEATER (per location. This category must comply with the requirements of section 15-32(b) of this Code.):
4145.01	Up to 100 seats .....	65.10
4145.02	Over 100 and up to 500 seats .....	196.35
4145.03	Over 500 and up to 1,000 seats .....	327.60
4145.04	Over 1,000 seats .....	393.75
4145.05	Drive-in theaters .....	315.00
	MULTIGRAPHING, MIMEOGRAPHING (see Printing Services)
	MULTIPLE LISTINGS (see Publisher)
4146.00	MUSICAL DEVICES, mechanically operated:
4146.01	Each machine whether operated in connection or separate from any other business (See section 15-48 of this Code for requirements for this category.) .....	21.00
4146.02	Distributor of (distributor's business tax must be paid before machine can be operated in city) .....	157.50
	N
4147.00	NAIL SALON .....	157.50
4148.00	NAIL TECHNICIAN (A state license is required for this category.) .....	21.00
4149.00	NEWSPAPER:
4149.01	Daily .....	157.50
4149.02	Weekly and monthly .....	84.00
4150.00	NEWSPAPER BUREAU and/or newspaper agencies .....	157.00
	NEWSSTANDS, where papers and periodicals are sold (see Merchants)
4151.00	NIGHTCLUBS, (See section 47-35.1 of this Code for the definition of Nightclub. See Chapter 5 of this Code for alcoholic beverage requirements.)Alcoholic beverage license required in addition .....	157.50
4151.01	After hours liquor permit .....	Exempt
4151.02	Bar .....	157.50
4151.03	Package liquor store .....	Exempt
	NOVELTY WORKS (see Manufacturer)
4152.00	NURSE PRACTITIONER (A state license is required for this category) .....	157.50
4153.00	NURSE, REGISTERED (A state license is required for this category.) .....	157.50
	NURSERY, children's day (see Child Care Facilities)
4154.00	NURSERY, shrubs, trees and plants sold, business tax based upon area of premises used in business. Retail business tax receipt is also required. (This category must comply with the requirements of section 15-32(b) of this Code)
4154.01	Up to 10,000 square feet of area used .....	12.60
4154.02	10,001 sq. ft. to 25,000 sq. ft. area used .....	31.50
4154.03	25,001 sq. ft. to 50,000 sq. ft. area used .....	63.00
4154.04	Over 50,000 sq. ft. area used .....	97.65
4154.05	Garden Center .....	157.50
4155.00	NURSING, TEMPORARY PLACEMENT .....	157.50
4156.00	NUTRITIONIST .....	157.50
	O
4157.00	OFFICE (where no other classification exists in this Code for this service) professional or administrative, no sales from site without separate retail or wholesale business tax receipt .....	157.50
4158.00	OILS, wholesale .....	157.50
4159.00	OPTICIAN, OPTOMETRIST, OCULIST (each taxed individually) .....	157.50
4160.00	OSTEOPATH (each taxed individually) .....	157.50
4161.00	OUTDOOR DINING (Zoning approval required. See definition in section 47-35.1 of this Code.) .....	Exempt
	P
4162.00	PACKAGING AND SHIPPING .....	157.50
4163.00	PACKING HOUSE:
4163.01	Citrus fruits .....	52.50
4163.02	Salted or smoked meats or fish .....	73.50
4163.03	Vegetables .....	73.50
4164.00	PARALEGAL .....	157.50
	PARASAIL (see Watercraft)
4165.00	PARKING GARAGES .....	157.50
4166.00	PARKING LOTS (See section 47-35.1 of this Code or the definition of this category. This category must comply with the requirements of section 15-32(b) of this Code.)
4166.01	1—25 cars .....	36.75
4166.02	Over 25 cars .....	105.00
4167.00	PAWNBROKERS (This category must comply with sections 15-201 through 15-208 of this Code) .....	393.75
	PAY PHONES (see Telephone, Pay Phones)
4168.00	PERSONAL TRAINER (This category may perform services that require separate business tax receipts.) .....	157.50
	PEST CONTROL (see Contractor (exterminator))
4169.00	PET BOARDING/KENNEL FACILITIES (See section 47-18.25 of this Code for special requirements) .....	73.50
	PET SHOP, for birds, fish and pets (see Merchant)
4170.00	PHARMACIST .....	Exempt
	PHONOGRAPHS, radios and musical instruments (see Merchant)
4171.00	PHOTOGRAPHERS, itinerant, and picture agents or portrait solicitors, having no permanent business location or branch office in city .....	126.00
4172.00	PHOTOGRAPHY:
4172.01	Film processing facility (quick service) .....	84.00
4172.02	Film production .....	105.00
4172.03	Processing laboratory .....	157.50
4172.04	Studio .....	105.00
4172.05	Microfilming .....	157.50
	PHYSICIAN (see Doctor, Physician, Surgeon
4173.00	PHYSICIAN'S ASSISTANT (A state license isrequired for this category.) .....	157.50
4174.00	PHYSIOTHERAPIST (each taxed individually) .....	157.50
4175.00	PICTURE FRAMING (A separate retail business tax receipt is required for the business.) .....	78.75
4176.00	PIERCING SALON (A separate business tax receipt is required for each artist, see Body Piercing Artist. A permit is required from the health department.) .....	157.50
4177.00	PLACE OF ASSEMBLY .....	157.50
4178.00	PODIATRIST (each taxed individually) .....	157.50
	POOL ROOMS (see Billiard Parlors)
	POPCORN OR PEANUT STANDS (see Merchant)
4179.00	PRINTING SERVICES (lithographing, job printing, etc.) .....	105.00
4179.01	Graphic Design .....	157.50
4180.00	PROCESS SERVERS (each taxed individually) .....	84.00
4181.00	PRODUCT ASSEMBLY; process and assembly of previously prepared materials .....	157.50
4182.00	PRODUCTION COMPANY (music, videos, and film) .....	157.50
4183.00	PROFESSIONAL OFFICE (Administration Office) .....	157.50
4184.00	PROMOTERS:
4184.01	Entertainment, sports or contests .....	157.50
4184.02	Services/consulting .....	157.50
4185.00	PROPERTY MANAGEMENT OR DEVELOPMENT AGENTS .....	157.50
4186.00	PSYCHIATRIST (each taxed individually) .....	157.50
4187.00	PSYCHOLOGIST .....	157.50
4188.00	PUBLISHER/PUBLISHING COMPANY .....	157.50
	R
4189.00	RADIO STATION, COMMERCIAL; (See section 15-35 of this Code. The tax imposed herein on express companies, railroad companies, telephone companies and other companies engaged in interstate commerce is imposed upon the business actually done by any such company within the city and to and from points within the state and is not imposed upon any business done for the United States Government or upon interstate business.) .....	105.00
4190.00	RAILROAD COMPANIES, whose tracks extend into or through corporate limits (See section 15-35 of this Code. The tax imposed herein on express companies, railroad companies, telephone companies and other companies engaged in interstate commerce is imposed upon the business actually done by any such company within the city and to and from points within the state and is not imposed upon any business done for the United States Government or upon interstate business.) .....	394.80
4191.00	REAL ESTATE BROKERS (Proof of certification by the Florida Real Estate Commission is required from each broker and salesperson before a business tax receipt is issued. See section 475.13 of the Florida Statutes. This category must comply with the requirements of section 15-32(b) of this Code.)
4191.01	Each broker .....	157.50
4191.02	Each sales person salesperson .....	52.50
4192.00	RECORDING STUDIO .....	157.50
4193.00	REFERRAL SERVICES .....	157.50
	REFRIGERATION AND AIR CONDITIONING (see Contractors)
4194.00	RENTAL SERVICE, furniture, tools, etc.:
4194.01	Service in connection with merchant's business tax receipt.	42.00
4194.02	Service not connected with merchant's business tax receipt .....	105.00
4195.00	REPAIR SHOPS (to be conducted at place of business only and wholly confined to an enclosed building; separate business tax receipt required):
4195.01	Air conditioning .....	105.00
4195.02	Aircraft, overhauling parts .....	105.00
4195.03	Appliances, Household .....	105.00
4195.04	Appliances, Industrial .....	157.50
4195.05	Audio, video and electronic equipment .....	157.50
	Automobile (see Vehicles)
4195.06	Bicycles .....	63.00
	Boats (see Watercraft)
4195.07	Clocks .....	63.00
4195.08	Communication (telephones, pagers, etc.) .....	105.00
	Electronics (see Audio)
4195.09	Furniture .....	73.50
4195.10	Gun repair .....	73.50
4195.11	Jewelry/watches .....	52.50
4195.12	Lawnmowers .....	52.50
4195.13	Locksmith .....	73.50
4195.14	Machines, office (adding machines, copiers, typewriters, dictaphones, etc.) .....	63.00
	Marine repairs (see Watercraft)
	Motorcycles (see Vehicles)
4195.15	Musical instruments .....	78.75
4195.16	Sewing machine repairs .....	63.00
4195.17	Sheet metal .....	78.75
4195.18	Shoe repair .....	52.50
	Television (see Audio/Video)
4195.19	Welding .....	63.00
	Window tinting (see Vehicles)
4195.20	Unclassified (none of above) .....	78.75
4196.00	REPOSSESSION/RECOVERY .....	157.50
4197.00	RESEARCH COMPANY .....	157.50
4198.00	RESIDENT AGENT .....	157.50
4199.00	RESTAURANTS, (For definition see section 47-35.1 of this Code. This category must comply with the requirements of section 15-32(b) of this Code.) Capacity of:
4199.01	1—15 persons, both inclusive .....	52.50
4199.02	16—50 persons, both inclusive .....	84.00
4199.03	51—199 persons, both inclusive .....	158.55
4199.04	Over 200 persons .....	236.25
4199.05	Sidewalk Cafe .....	105.00
4200.00	RESTAURANTS, TAKE OUT ONLY .....	78.75
4201.00	RINKS, bicycle, skating or other .....	236.25
	;b§c;
4202.00	SALES OFFICE (no retail sales) .....	157.50
4203.00	SCHOOLS (Also see Day Care Center. Private schools must comply with the requirements of section 15-32(b) of this Code.)
4203.01	Dance .....	73.50
4203.02	Self-defense .....	73.50
4203.03	Instructional courses/technical/business .....	105.00
4203.04	Private school Less than 25 pupils .....	32.55
4203.05	Private school 25 or more pupils .....	97.65
4204.00	SECONDHAND GOODS/ANTIQUES (This category must comply with sections 15-201 through 15-228 of this Code) .....	105.00
4204.01	Consignment Shop/Thrift Store .....	157.50
4205.00	SECRETARIAL SERVICES, including word processing, resumes, etc.: (This category must comply with the requirements of section 15-32 of this Code.)
4205.01	less than 3 employees (including owner) .....	52.50
4205.02	3—5 employees (including owner) .....	105.00
4205.03	Over 5 employees (including owner) .....	157.50
4206.00	SECURITY GUARD SERVICES (office) .....	157.50
4207.00	SECURITY GUARD (each taxed individually) .....	10.50
4208.00	SELF STORAGE FACILITY, (See section 47-18.29 of this Code for specific requirements for this use.)
4208.01	Up to 5,000 square feet .....	105.00
4208.02	Over 5,000 square feet .....	157.50
4208.03	Storage Facilities (Warehouse) .....	157.50
4209.00	SEMINARS .....	157.50
4210.00	SHIPS AND SHIPPING, agents or representatives .....	105.00
	SHOE REPAIR (see Repair Shop)
4211.00	SHOE SHINE (per chair) .....	10.50
	SHOOTING GALLERY (see Indoor Firearms Range)
	SIGN PAINTERS (see Contractors, Other, Sign Installation/Painting)
	SIGN, COMMERCIAL (see Contractor, Certified Construction Trades, Broward County Contractor Categories, Sign Contractor)
4212.00	SNACK BAR (no cooking) .....	157.50
4213.00	SOCIAL SERVICE RESIDENTIAL FACILITIES (A state license is required for this category. See section 47-18.32 for specific requirements for this use.):
4213.01	Accessory shelter units .....	Exempt
	Adult congregate living facility:
4213.02	Level I .....	157.50
4213.03	Level II .....	157.50
4213.04	Level III .....	210.00
4213.05	Level IV .....	210.00
4213.06	Level V .....	262.50
4213.07	Adult foster home .....	Exempt
4213.08	Emergency shelter facility for abused children .....	Exempt
4213.09	Emergency shelter facility .....	Exempt
4213.10	Family care home .....	Exempt
4213.11	Family foster home .....	Exempt
4213.12	Halfway house .....	Exempt
4213.13	Skilled medical service facility .....	157.50
4213.14	Treatment and rehabilitation facility .....	157.50
4214.00	SOCIAL WORKER (A state license is required for this category.) .....	157.50
4215.00	SOLICITORS, soliciting orders in offices or houses, intrastate commerce only (must comply with Chapter 23 of this Code) .....	105.00
	STORAGE WAREHOUSE OR STORAGE ROOMS (see Self-storage Facility)
4216.00	SURVEYOR (each taxed individually):
4216.01	Land .....	157.50
4216.02	Marine .....	157.50
	T
4217.00	TAG/TITLE SERVICES .....	157.50
4218.00	TAILORS, custom clothiers (Where merchandise is sold a separate Merchants business tax receipt is required.) .....	52.50
4219.00	TALENT AGENCY (requires state license) .....	157.50
4220.00	TANNING SALONS .....	157.50
4221.00	TATTOO PARLOR .....	157.50
4222.00	TAX SERVICES OFFICE .....	157.50
4223.00	TAXIDERMIST or agents for, in addition to any other business tax receipt .....	52.50
4224.00	TELEGRAPH COMPANY, intrastate business only: (See section 15-35 of this Code. The tax imposed herein on express companies, railroad companies, telephone companies and other companies engaged in interstate commerce is imposed upon the business actually done by any such company within the city and to and from points within the state and is not imposed upon any business done for the United States Government or upon interstate business.)
4224.01	Main office .....	394.80
4224.02	Branch office .....	157.50
4225.00	TELEMARKETING .....	157.50
4226.00	TELEPHONE, PAY PHONE .....	78.75
4227.00	TELEPHONE SYSTEM AND COMPANIES, intrastate business only (See section 15-35 of this Code. The tax imposed herein on express companies, railroad companies, telephone companies and other companies engaged in interstate commerce is imposed upon the business actually done by any such company within the city and to and from points within the state and is not imposed upon any business done for the United States Government or upon interstate business.). .....	367.50
	TELEVISION INSTALLATION AND SERVICE (see Contractors, Other)
4228.00	TELEVISION PRODUCTION SERVICES .....	157.50
4229.00	TELEVISION STATIONS, COMMERCIAL, (See section 15-35 of this Code. The tax imposed herein on express companies, railroad companies, telephone companies and other companies engaged in interstate commerce is imposed upon the business actually done by any such company within the city and to and from points within the state and is not imposed upon any business done for the United States Government or upon interstate business.) .....	157.50
4230.00	TELEVISION STATIONS, PUBLIC .....	5.25
4231.00	TELEVISION, CABLE (office only) .....	157.50
	TELEVISION, CABLE INSTALLATION (see Contractors, Certified Construction Trades, Broward County Contractor Categories, Cable Television)
	TERMITE AND PEST EXTERMINATOR (see Contractors, Other, Exterminator)
4232.00	THEATER (This category is for those theaters that conduct live performances.) .....	157.50
4233.00	THERAPIST (each taxed individually) .....	157.50
4234.00	TICKET AGENT .....	105.00
4235.00	TIME SHARE (This category is for the office that sells and purchases time shares. A state license is required.) .....	157.50
	TIRE REPAIR (see Vulcanizing)
	TOOLS AND TOOL SUPPLIES (see Merchant)
4236.00	TOUR ORGANIZER .....	157.50
4237.00	TRAILER PARK/MOBILE HOME PARK includes recreational vehicle campgrounds / parks (New parks are subject to Site Plan Level III Permit in accordance with section 47-24.2 of this Code. This category must comply with the requirements of section 15-32(b) of this Code.):
4237.01	Up to and including 10 units or places of abode .....	73.50
4237.02	For each additional unit or place of abode over 10 .....	2.10
4237.03	Trailers, utility, rental .....	63.00
4237.04	Mobile homes, sales, new or used (This subcategory is for sales of new or used mobile homes from a sales office in the mobile home park.) .....	105.00
	TRASH HAULING (see Contractors, Other, Hauling/trash removal)
4238.00	TRAVEL BUREAU/TRAVEL AGENT (state registration certificate required) .....	157.50
	TRUCKS AND MOVING VEHICLES, doing business from (see Vehicles, movable)
4239.00	TRUCKS, motor driven, also doing a freight transportation or transfer business for profit (This category must comply with the requirements of section 15-32(b) of this Code.):
4239.01	Not more than 1 ton .....	12.60
4239.02	Not more than 2 tons .....	18.90
4239.03	Not more than 4 tons .....	26.25
4239.04	More than 4 tons capacity .....	32.55
	(Does not apply to trucks used by licensed contractors).
	TYPEWRITER, DICTAPHONE, ADDING MACHINE DEALER, ELECTRONIC EQUIPMENT shop only (see Merchant)
	U
4240.00	UNCLASSIFIED, not otherwise set out herein (see section 15-56 of this Code) .....	157.50
4241.00	UNDERTAKERS OR EMBALMERS (each taxed individually) .....	157.50
4242.00	UPHOLSTERER .....	73.50
	V
4243.00	VALET PARKING (insurance required) .....	157.50
4244.00	VEHICLE TRANSPORT .....	157.50
4245.00	VEHICLES (A separate business tax receipt is required for each subcategory.):
4245.01	Automobile body shop without painting facilities (See section 47-18.4 of this Code for specific requirements for this use.). .....	105.00
4245.02	Automobile body shop with painting facilities (See section 47-18.4 of this Code for specific requirements for this use.) .....	105.00
4245.03	Automobile, new car sales (This category does not include used car sales. A state license is required at each location. See section 47-18.3 of this Code for specific requirements for this use) .....	157.50
4245.04	Automobile paint shop .....	105.00
4245.05	Automobile sales in conjunction with any business for which a business tax receipt is required (See section 15-52 of this Code for the requirements of this category.) .....	157.50
4245.06	Automobile, used car department (This category is for used car sales conducted from the same location where new car sales are conducted. See section 47-18.3 of this Code for specific requirements for this use. A state license is required.) .....	157.50
4245.07	Automobile, used car lot (storage) .....	105.00
4245.08	Automobile, used car sales (This category is for used car sales at a location where new car sales are not conducted. See section 47-18.3 of this Code for specific requirements for this use. A state license is required at each location.) .....	150.00
4245.09	Carting, express, hauling, and storage yards .....	157.50
4245.10	Motorcycle and moped rentals .....	105.00
4245.11	Motorcycle and moped sales (A state license is required at each location) .....	105.00
4245.12	Recreational vehicle rentals .....	105.00
4245.13	Recreational vehicle sales (A state license is required at each location.) .....	157.50
4245.14	Servicing and repair, tune up only (See section 47-18.4 of this Code for specific requirements for this use.) .....	105.00
4245.15	Servicing and repair,oil change only (See section 47-18.4 of this Code for specific requirements for this use.) .....	105.00
4245.16	Servicing and repair, minor repairs (carburetor, alternator, radiators, etc.) (See section 47-18.4 of this Code for specific requirements for this use.) .....	105.00
4245.17	Servicing and repair major repairs (transmissions, motor replacement, etc.) (See section 47-18.4 of this Code for specific requirements for this use.) .....	105.00
4245.18	Towing services only (no vehicle storage) .....	105.00
4245.19	Truck sales or display (See section 47-18.34 of this Code for specific requirements for this use.) .....	157.50
4245.20	Truck servicing and repairs (See section 18.4 of this Code for specific requirements for this use.) .....	105.00
4245.21	Truck servicing and repairs, tune up only .....	105.00
4245.22	Window tinting/detailing (no painting) .....	105.00
4245.23	Vehicle washing, waxing, and detailing (This category is for business at a permanent location.) .....	157.50
4245.24	Vehicle mobile washing, waxing and detailing (This category is for vehicles that provide this service throughout the city. The fee is for each vehicle performing the service.) .....	157.50
4245.25	Wrecking/storage yards (includes automotive wrecking, salvage, storage yards. See section 47-35.1 of this Code for definition of automotive wrecking yard.) .....	157.50
4246.00	VEHICLES, moveable, from which services are performed; (See section 15-51 of this Code for specific requirements.) .....	131.25
	(Business tax receipt not required upon trucks or vehicles owned and operated by established place of business in the city and used for the purpose of making bona fide deliveries to customers of goods ordered, or in connection with services performed; not permitted to be stored in residential zones.)
4247.00	VEHICLES FOR HIRE, TAXICABS (See Chapter 27 Article II of this Code for requirements for this category. See section 27-1 for the definition of taxicab. City Commission approval is required as outlined in section 27-43. The fee listed is for each authorized taxicab.) .....	65.10
4248.00	VEHICLES FOR HIRE, MOTEL OR HOTEL COURTESY CARS (See Chapter 27 Article III of this Code for requirements for this category.) See section 27-1 for the definition of motel or hotel courtesy car. The fee listed is for each authorized courtesy car:
4248.01	Up to 5-passenger vehicle .....	32.50
4248.02	Over 5-passenger vehicle .....	45.15
4249.00	VEHICLES FOR HIRE, RENTAL CARS (See Chapter 27 Article IV of this Code for requirements for this category. The fee listed is for each location):
4249.01	0 to 50 vehicles .....	393.75
4249.02	51—100 vehicles .....	525.00
4249.03	Over 100 vehicles .....	656.25
4250.00	VEHICLES FOR HIRE, RENTAL CARS WITH CHAUFFEURS AND SIGHTSEEING VEHICLES (See Chapter 27 Article V of this Code for requirements for this category. See section 27-1 for the definition of rental car with chauffeur. City commission approval is required as outlined in section 27-192 of this Code.):
4250.01	Not more than 5 passengers .....	32.55
4250.02	6—9 passengers .....	45.15
4250.03	10 or more passengers .....	125.00
4250.04	Franchise buses, (per bus:) .....	105.00
4251.00	VEHICLES FOR HIRE, NON-MOTORIZED VEHICLES (See Chapter 27 Article VI of this Code for requirements for this category):
4251.01	Horse carriage, per vehicle .....	5.25
4251.02	Rickshaw, per vehicle .....	5.25
4251.03	Unclassified, per vehicle .....	5.25
4252.00	VENDING MACHINES, (This category applies to coin-operated or token-operated vending machines that dispense products or merchandise. See section 15-48 of this Code for special requirements for this category. The fee listed is for each machine. The business tax is assessed based on the highest number of machines located on the business premises on any single day during the previous tax year, or in the case of a new business based on an estimate for the current year. See section 15-48 of this Code for other vending machine requirements.) .....	9.45
4253.00	VENDING MACHINE DISTRIBUTORS (This category applies where the distributor maintains a permanent location within the city) .....	52.50
4254.00	VENDOR, street (This category must comply with the requirements of Chapter 23 and section 15-32(b) of this Code.), per vehicle .....	210.00
4255.00	VETERINARIAN/VETERINARIAN SURGEON (each taxed individually) .....	157.50
4256.00	VETERINARY CLINIC (See section 47-18.35 of this Code for specific requirements for this use.) .....	157.50
	VIDEO PRODUCTION (see Photography)
4257.00	VIDEO GAMES ARCADE, (See Article IV of Chapter 15 of this Code for special requirements for this category.) .....	157.50
4258.00	VIDEO RENTALS .....	157.50
4259.00	VIRTUAL OFFICE .....	157.50
4260.00	VULCANIZING, TIRE REPAIRING, RETREADING, etc. .....	105.00
4260.01	Tires & Rims, Wheels (used) .....	157.50
	W
	WAREHOUSE (see Storage Warehouse)
	WATCHMAN (see Security Guard)
	WATCH REPAIRING (see Repair Shop)
4261.00	WATERCRAFT (This category may be subject to the requirements of Chapter 8 of this Code.):
	Boat building/manufacturing (see Manufacturing)
4261.01	Commercial boat, Charter or cruising (each) (This subcategory must comply with requirements of section 15-32(b) of this Code.) .....	84.00
4261.02	Marina, offering sales, repairs, fuel and multiple services .....	262.50
4261.03	Marine repairs, on site (See section 47-18.37 of this Code for specific requirements for this use.) .....	105.00
4261.04	Marine repairs, mobile repairs (This subcategory requires an approved business location. See section 47-18.37 of this Code for specific requirements for this use.) .....	150.00
4261.05	New boat display .....	157.50
	New boat sales, based on inventory (See section 47-18.36 for specific requirements for this use.) (see Merchant)
4261.06	New boat storage .....	157.50
4261.07	Pier/dock rental .....	157.50
4261.08	Used boat display .....	157.50
4261.09	Used boat rentals (See section 47-18.36 for specific requirements for this use.) .....	157.50
	Used boat sales, based on inventory (See section 47-18.36 for specific requirements for this use.) (see Merchant)
4262.00	WATERCRAFT, SHIPYARDS, permitting the operating of marine ways and dry docks, any capacity, designing and building boats, machine and repair shops and stocks or marine hardware and supplies and ship chandlery, for use in connection with work done by the boat and shipyard hereby taxed, but not for sale without merchant's business tax receipt; does not permit the operating of storage basins and sheds for which separate business tax receipt is provided and required; having capital investment as follows:
4262.01	Not exceeding $10,000.00 .....	52.50
4262.02	More than $10,000.00, not exceeding $25,000.00 .....	65.10
4262.03	More than $25,000.00, not exceeding $50,000.00 .....	131.25
4262.04	More than $50,000.00, not exceeding $100,000.00 .....	196.35
4262.05	More than $100,000.00 .....	262.50
4263.00	WATERCRAFT, SIGHTSEEING:
4263.01	Up to 10 passengers .....	32.55
4263.02	11—50 passengers .....	45.15
4263.03	51—100 passengers .....	105.00
4263.04	Over 100 passengers .....	157.50
4264.00	WATERCRAFT, TOWING AND LIGHTERING, owners, operators or managers of boats used wholly or in part for towing and lightering, permitting one barge or lighter free with each tow boat licensed hereunder, alone or in connection with any business, as follows:
4264.01	For each barge or lighter in excess of the number of tow boats licensed hereunder, or for each barge or lighter not permitted in connection with each tow boat .....	15.75
4264.02	Not exceeding 2 tow boats .....	38.85
4264.03	More than 2 tow boats .....	78.85
	In the event a permit is required by city ordinance, no business tax receipt shall be issued until a permit has been obtained.
4265.00	WATERCRAFT, FLOATING HOMES (See sections 9-176 through 9-202 for specific requirements for floating homes.) .....	105.00
4266.00	WATERCRAFT, PARASAILING, office use only	157.50
4267.00	WATERCRAFT, PRIVATE BOAT USES, dock rentals, 4 or more boats .....	105.00
4268.00	WATERCRAFT TOW BOATS:
4268.01	1—3 tow boats .....	39.90
4268.02	Over 3 tow boats .....	78.75
4269.00	WATER TAXI (See section 146.1 for the requirements for this category.) .....	52.50
4270.00	WATER SOLD IN BOTTLES, each company or individual .....	52.50
4271.00	WATER PURIFICATION SERVICES .....	157.50
4272.00	WESTERN UNION
4272.01	Main Office .....	315.00
4272.02	Branch Office .....	157.50
	WHOLESALE MERCHANDISE (see Merchant)
	WINDOW CLEANING and house cleaning (see Cleaning Service)
	WINDOW TINTING (see Vehicles (automobiles)
	WRECKER SERVICES (see Vehicles)
	Y
4273.00	YACHT BROKERS AND SALESMEN (requires state registration certificate):
4273.01	Each broker .....	157.50
4273.02	Each sales person .....	52.50
	YACHT CHARTERS (see Watercraft)
4274.00	YACHT MANAGEMENT/STUYVESANT (This category is not for consultants.) .....	157.50
4275.0	YACHT SALES OFFICES (No inventory at this location.) .....	157.50

 

(Code 1953, § 23-40; Ord. No. C-1209, §§ 1, 2, 3-20-56; Ord. No. C-1238, § 1, 6-3-56; Ord. No. C-1345, § 1, 9-10-57; Ord. No. C-1367, § 1, 10-1-57; Ord. No. C-1482, § 4, 10-27-58; Ord. No. C-1537, § 3, 4-27-59; Ord. No. C-1559, 7-27-59; Ord. No. C-1583, § 4, 10-20-59; Ord. No. C-1594, § 1, 12-1-59; Ord. No. C-1637, 4-9-60; Ord. No. C-1656, § 1, 5-31-60; Ord. No. C-1665, § 1, 6-24-60; Ord. No. C-1724, § 2, 4-18-61; Ord. No. C-1750, § 1, 6-20-61; Ord. No. C-1783, § 1, 11-21-61; Ord. No. C-1932, §§ 1, 2, 8-6-63; Ord. No. C-1947, § 1, 9-3-63; Ord. No. C-1949, § 1, 9-10-63; Ord. No. C-1971, § 2, 10-29-63; Ord. No. C-2030, §§ 1, 2, 10-29-64; Ord. No. C-2056, § 1, 9-1-64; Ord. No. C-2158, § 1, 9-14-65; Ord. No. C-66-23, § 1, 3-28-66; Ord. No. C-66-32, § 1, 5-17-66; Ord. No. C-66-41, § 1, 7-19-66; Ord. No. C-68-33, § 1, 5-7-68; Ord. No. C-69-19, § 1, 4-15-69; Ord. No. C-70-85, § 1, 11-3-70; Ord. No. C-70-88, § 1, 11-3-70; Ord. No. C-72-66, § 1, 9-19-72; Ord. No. C-73-12, §§ 1, 2, 2-6-73; Ord. No. C-75-48, § 1, 5-20-75; Ord. No. C-80-82, § 1, 9-25-80; Ord. No. C-82-51, § 2, 6-15-82; Ord. No. C-82-64, § 1, 7-20-82; Ord. No. C-82-78, § 4, 9-21-82; Ord. No. C-83-38, § 1, 2-15-83; Ord. No. C-89-50, § 23, 7-6-89; Ord. No. C-94-28, § 1, 7-19-94; Ord. No. C-96-37, § 1, 7-16-96; Ord. No. C-04-51, § 1, 10-19-04 ; Ord. No. C-06-41, § 2, 12-19-06 ; Ord. No. C-08-11, § 1, 3-11-08 ; Ord. No. C-11-28, § 2, 10-18-11 )