|
Local Business Tax Receipts
|
| Categories |
Pre-req.
|
Cost of Receipt
|
Notes
|
|
City
|
Unincorp.
|
| Administrative Office/Operation Center |
|
$45.00
|
$75.00
|
1 to 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Adult Day Care Facility |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Advertising Space Rental |
|
$45.00
|
$75.00
|
1 to 10 spaces
|
| |
|
$4.50
|
$7.50
|
Each add'l space
|
| Amusement Facility / Device (non coin) |
|
$37.50
|
$62.50
|
1st unit
|
|
|
$22.50
|
$37.50
|
Each add'l unit
|
Apartments / Hotel / Motel
Boarding Home |
Y
|
$60.00
|
$100.00
|
5 to 10 units
|
| |
|
$3.00
|
$5.00
|
Each add'l unit
|
| Assisted Living Facility |
|
$150.00
|
$250.00
|
|
| Attorney |
|
$70.00
|
$110.00
|
|
| Attorney Branch Office |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Auctioneering Service |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Auditorium / Playhouse / Stadium |
|
$450.00
|
$750.00
|
|
| Auto / Truck / Van Sales |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Auto / Truck / Van Service |
|
|
|
Same as above
|
| Auto Tag Branch |
|
$150.00
|
$250.00
|
|
| Bail Bonds Business |
|
$150.00
|
$250.00
|
|
| Bank & Savings Assoc. |
[Click to see price table]
|
| Barber / Beauty Shop / Service |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Blood Bank |
|
$60.00
|
$100.00
|
|
| Body / Paint / Repair Shop |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
|
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Cable TV Franchise |
|
$1,050.00
|
$1,750.00
|
|
| Carnival / Circus (sponsored) |
|
$37.50
|
$62.50
|
1st unit
|
|
|
$22.50
|
$37.50
|
Each add'l emp.
|
| Carnival / Circus (not sponsored) |
|
$120.00
|
$200.00
|
Per day
|
| Catering Service |
Y
|
$45.00
|
$75.00
|
1 - 10 emp.
|
|
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Cemetery / Crematories |
|
$270.00
|
$450.00
|
|
| Child Day Care Facility |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
|
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Cleaner / Laundry / Alterations |
|
|
|
Same as above
|
| Clinic / Medical Center / Dialysis |
|
$150.00
|
$250.00
|
|
| Coin Operated Machines |
[Click to see price table]
|
| Collection / Credit Service |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Commercial/ Indus/ Office Space |
|
$75.00
|
$125.00
|
1 - 250,000 aggregate sq. ft.
|
| |
|
$225.00
|
$375.00
|
250,001 & up
|
| Communications |
[Click to see price table]
|
| Contractors / Construction Industry |
|
$45.00
|
$75.00
|
1 to 10 emp.
|
| |
|
$3.00
|
$5.00
|
Each add'l emp.
|
| Consultant |
|
$60.00
|
$100.00
|
|
| Courier Drop Box |
|
$37.50
|
$62.50
|
1st box
|
|
|
$22.50
|
$37.50
|
Each add'l box
|
| Cruise Line / Dinner Cruise |
|
$120.00
|
$200.00
|
Per ship
|
| Dealer in Intangible Personal Property |
|
$150.00
|
$250.00
|
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Dealer Used Motor Vehicle Parts |
Y
|
$150.00
|
$250.00
|
|
| Eating Establishment |
|
$45.00
|
$75.00
|
1 to 30 seats
|
| |
|
$90.00
|
$150.00
|
31 to 74 seats
|
| |
|
$135.00
|
$225.00
|
75 to 149 seats
|
| |
|
$180.00
|
$300.00
|
150 & over
|
| Educational / Training Institution |
|
$45.00
|
$75.00
|
Up to 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Electrolysis Service |
|
|
|
Same as above
|
| Employee Leasing Service |
|
$150.00
|
$250.00
|
|
| Entertainment / Fitness |
[Click to see price table]
|
| Farmers Market |
|
$270.00
|
$450.00
|
|
| Film Industry |
|
$270.00
|
$450.00
|
|
| Finance / Investment / Holding Co. |
[Click to see price table]
|
| Flea Market |
|
$270.00
|
$450.00
|
|
| Fortune Teller |
Y
|
$450.00
|
$750.00
|
|
| Funeral Home |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
|
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Guard Patrol Agency |
|
|
|
Same as above
|
| Hall for Hire |
|
$270.00
|
$450.00
|
|
Health / Dental (Prepaid) Maintenance
Organization |
|
$270.00
|
$450.00
|
|
| Health Testing - Invasive |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Health Testing - Non Invasive |
|
|
|
Same as above
|
| Home Health Care Agency |
|
$150.00
|
$250.00
|
|
| Home Health Care Provider |
|
$60.00
|
$100.00
|
|
| Hospital / Emergency Room |
|
$60.00
|
$100.00
|
1 - 10 emp.
|
| |
|
$3.00
|
$5.00
|
Each add'l emp.
|
| Ice Cream Vendor |
|
$60.00
|
$100.00
|
|
| Insurance Adjuster |
|
$60.00
|
$100.00
|
|
| Junk Dealer / Junk Yard |
Y
|
$150.00
|
$250.00
|
|
| Liquified Petroleum Gas |
[Click to see price table]
|
| Locksmith Service |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
|
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Lunch Wagon / Truck |
|
$60.00
|
$100.00
|
|
| Manufacturing |
|
$45.00
|
$75.00
|
Up to 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l Emp.
|
| Massage Establishment |
|
|
|
Same as above
|
| Mobile Home Park |
|
$60.00
|
$100.00
|
5 - 10 spaces
|
| |
|
$3.00
|
$5.00
|
Each add'l space
|
| Moving / Storage (Local) |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Multiple Service Business |
|
$150.00
|
$250.00
|
|
| Nursing / Convalescent Home |
|
$270.00
|
$450.00
|
|
Packing / Processing
(Farm Products) |
|
$45.00
|
$75.00
|
1 to 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Pari-Mutuel Wagering |
|
$1,050.00
|
$1,750.00
|
|
| Parking Facility |
|
$45.00
|
$75.00
|
1 - 30
|
| |
|
$90.00
|
$150.00
|
31 - 74
|
| |
|
$135.00
|
$225.00
|
75 - 149
|
| |
|
$180.00
|
$300.00
|
150 and up
|
| Passenger Transportation Service |
Y
|
$45.00
|
$75.00
|
1 - 10 emp.
|
|
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Pawnbroker |
|
$450.00
|
$750.00
|
|
| Peddler |
|
$60.00
|
$100.00
|
|
Permanent Exhibit /
Admission Facility |
|
$270.00
|
$450.00
|
|
| Pest Control Service |
|
$45.00
|
$75.00
|
1 - 10 emp.
|
|
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Pharmacy Retail |
|
|
|
Same as above
|
| Physical / Occupational Therapy Ctr |
|
|
|
Same as above
|
| Prescription Drug Wholesaler |
Y
|
|
|
Same as above
|
| Private Investigative Agency |
|
|
|
Same as above
|
| Professional Assn./ Branch Office |
|
|
|
Same as above
|
| Professionals |
[Click to see price table]
|
| Repossessing Service |
|
$45.00
|
$75.00
|
1 to 10 emp.
|
|
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Sales (Non-Retail) |
|
$45.00
|
$75.00
|
1 to 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Sales (Retail) |
|
$45.00
|
$75.00
|
1 to 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Satellite TV |
|
$1,050.00
|
$1,750.00
|
|
| Scrap Metal Processing |
Y
|
$150.00
|
$250.00
|
|
| Self Storage |
|
$150.00
|
$250.00
|
|
| Service Industry |
|
$45.00
|
$75.00
|
1 to 10 emp.
|
|
|
$4.50
|
$7.50
|
Each add'l emp.
|
| Slaughter House |
Y
|
|
|
Same as above
|
| Tangible Property Dealer |
|
$45.00
|
$75.00
|
1 to 10 emp.
|
| |
|
$4.50
|
$7.50
|
Each add'l emp.
|
Tattoo Studio
Affidavit from a Lic. Medical
Field Professional (F.S. 877.04) |
YES:
Affi- davit
|
|
|
Same as above
|
| Temporary Employment Agency |
|
$150.00
|
$250.00
|
|
| Time Share Property |
|
$60.00
|
$100.00
|
5 to 10 units
|
| |
|
$3.00
|
$5.00
|
Each add'l unit
|
| Title Insurance / Abstract Co. |
|
$150.00
|
$250.00
|
|
| Towing Truck |
|
$60.00
|
$100.00
|
1 - 10 trucks
|
| |
|
$3.00
|
$5.00
|
Each add'l truck
|
| Traveling Junk Dealer |
|
$60.00
|
$100.00
|
|
| Used Motor Vehicle Parts Dealer |
|
$150.00
|
$250.00
|
|
| Veterinary Clinic |
|
$60.00
|
$100.00
|
|
