HomeMy WebLinkAboutOrdinance No. 25-1994ORDINANCE NO. 25-94
AN ORDINANCE OF THE CITY OF CAPE CANAVERAL, BREVARD
COUNTY, FLORIDA, AMENDING CHAPTER 70, TAXATION, OF THE
CODE OF ORDINANCES OF THE CITY OF CAPE CANAVERAL, BY
REPEALING IN ITS ENTIRETY, ARTICLE III, OCCUPATIONAL
LICENSE TAX, ADOPTING A NEW ARTICLE; ESTABLISHING A NEW
FEE SCHEDULE; PROVIDING FOR SEVERABILITY; PROVIDING FOR
REPEAL OF CONFLICTING ORDINANCES AND RESOLUTIONS; AND
PROVIDING FOR AN El4 FECTIVE DATE.
WHEREAS, the City Council of the City of Cape Canaveral authorized the
establishment of an Equity Study Commission on November 16, 1993, whose membership was
comprised of representatives of the local business community; and
WHEREAS, the Equity Study Commission reviewed the City's occupational license fee
structure and made recommendations for changes to provide a fair and equitable occupational
license classification and rate structure for consideration by the City Council of the City of Cape
Canaveral; and
WHEREAS, the Commission has completed its review process and has recommended
that the Occupational License Tax ordinance be revised in its entirety.
1 E IT ORDAINED by the City Council of the City of Cape Canaveral, Brevard County,
Florida, as follows:
SECTION 1. That Article III, OCCUPATIONAL LICENSE TAX, of Chapter 70,
Taxation, of the Code of Ordinances, City of Cape Canaveral, Florida is hereby repealed and
re- enacted to read as follows:
ARTICLE III.
OCCUPATIONAL LICENSE TAX
Sec. 70 -66 Definitions.
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The following words, terms and phrases, when used in this article, shall have the
meanings ascribed to them in this section, except where the context clearly indicates a
different meaning:
Business, profession and occupation do not include the customary religious,
charitable, or educational activities of nonprofit religious, nonprofit charitable and
nonprofit educational institutions in this state, which institutions are more particularly
defined and limited as follows:
(1) Religious institutions means churches and ecclesiastical or denominational
organizations or established physical places for worship in this state at
which nonprofit religious services and activities are regularly conducted
and carried on and also means church cemeteries.
(2) Educational institutions means state tax- supported or parochial, church and
nonprofit schools, colleges or universities conducting regular classes and
courses of study required for accreditation by or membership in the
Southern Association of Colleges and Secondary Schools, the department
of education or the Florida Council of Independent Schools. Nonprofit
libraries, art galleries and museums open to the public are defined as
educational institutions and eligible for exemption.
(3) Charitable institutions means only nonprofit corporations operating
physical facilities in this state at which are provided charitable services,
a reasonable percentage of which shall be without cost to those unable to
pay.
Contractor means any person accepting or offering to accept orders or contracts
for doing any work on or in any building or structure requiring the use of building
materials or accepting or offering to accept orders or contracts to do any paving or
urbing on sidewalks or streets on public or private property requiring the use of
appropriate material of any composition; accepting or offering to accept orders or
contracts to excavate earth, rock or material for foundations or any other purpose;
accepting or offering to accept orders or contracts to construct any sewer of appropriate
Material or other material; accepting or offering to accept orders or contracts for
tuilding, remodeling, repairing, wrecking, razing or demolishing any structure or for
moving any building or for the installation, maintenance or repair of neon signs, air
conditioning apparatus or equipment, whether such work is done or offered to be done
by day labor, general contract or subcontract. Every person engaging in the business of
accepting or offering to accept orders for contracts for doing any work on or in any
building or premises involving erecting, installing, altering, repairing, servicing or
maintaining electric wiring, devices or appliances permanently connected to such wiring
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City of Cape Canaveral, Florida
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or the erecting, repairing or maintaining of lines shall be deemed to be an electrical
contractor. Every person engaged in the business of plumber or steamfitter shall be
deemed to be a contractor. Every person engaged in the business of erecting a building
or buildings for the purpose of selling or renting the building and making no contract
w th a duly licensed contractor for the erection of such building, whether or not such
p rson contracts with one or more duly licensed contractors for one or more portions but
does not contract with any one person for all the work of erecting any one of such
buildings, shall be deemed to be a contractor if he shall build more than one house in any
one year.
Employee means any person who engages in any business, profession or
occupation under any appointment, agency, contract of hire or apprenticeship, express
or implied, oral or written.
Merchandise means any goods, wares, commodities or items which are bought,
sold, rented or leased in the normal course of business or trade.
Merchant means any person engaged in the business of selling merchandise at
retail or wholesale. For the purpose of this article, the term "merchant" shall not include
the operators of bulk plants or service stations engaging principally in the sale of gasoline
and other petroleum products; those conducting distress sales; installation contractors;
milk and dairy products distributors; sellers of motor vehicles; peddlers of fuel oil,
gasoline, L.P. gas, or produce; and operators of restaurants, cafes, cafeterias, caterers
or hotels.
Merchant, retail, means any merchant who sells to the consumer for any purpose
other than resale.
Merchant, wholesale, means any merchant who sells to another for the purpose
of resale. Sales to governmental entities shall be considered wholesale sales.
Number of employees means, in those instances in this article wherein the license
tax is based upon full- or part-time "number of employees" it shall mean the average
daily number of full- or part-time employees during the past calendar year that were
employed in the business on an average business day. A new business shall be based on
the number of full- or part-time employees on opening day. All principals in the
business shall be deemed as employees and be included in the calculation.
Person means any individual, firm, partnership, joint adventure, syndicate, or
other group or combination acting as a unit, association, corporation, estate, trust,
business trust, trustee, executor, administrator, receiver, or other fiduciary, and includes
the plural as well as the singular.
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Sale means the transfer of ownership or title or possession, transfer, exchange or
barter, whether conditional or otherwise, for a consideration.
Sec. 70-67. Levied.
An occupational license tax is hereby levied for the privilege of engaging in or
managing any business, profession, or occupation within the city. Such occupational
license tax is levied on any person who:
(1) Maintains a permanent business location or branch office within the city
for the privilege of engaging in or managing any business in the city.
(2) Maintains a permanent business location or branch office within the City
for the privilege of engaging in or managing any profession or occupation within the
City.
(3) Does not qualify under subsection (1) of this section and who transacts any
business or engages in any occupation or profession in interstate commerce, if such
license tax is not prohibited by Section 8 of Article I of the United States Constitution.
Sec. 70-68 Violation; penalty.
(a) Each day of sale or disposal of merchandise or engaging in a business or
occupation without complying with this article shall constitute a separate and distinct
violation of this article.
(b) Any person violating this article shall, upon conviction, be punished as
Provided in section 1 -15.
Sec. 70-69. License required; payment of tax prerequisite to issuance.
Each person who shall engage in, transact or manage or be the agent for any
business or who shall perform or offer to perform services or sell goods, advertise goods
for sale or perform services or solicit or advertise the performance of services for any
Of the businesses, professions or occupations mentioned in this article shall first procure
a license from the city and shall, upon procuring the license and before the issuance of
the license, pay the amount of license tax required as provided in section 70 -89.
Sec. 70-70. Form, signing of licenses; report of information.
(a) The city treasurer shall prescribe the form of all licenses and applications
therefor, and except as otherwise provided by ordinance, all licenses shall be signed by
the city treasurer and shall be invalid for all purposes unless so signed.
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(b) Each person required to pay an occupational license tax shall report under
oath to the city treasurer all information necessary for a proper determination of the
occupational license tax due for each classification to which he is subject, including the
number of employees, size or average inventory of stock on hand. The city treasurer is
authorized to prepare interrogatories to furnish forms for filing of the reports to obtain
the information necessary to determine the proper occupational license tax due. The city
treasurer is further authorized to make such investigation and inspection of each place
of business and those records pertaining to those taxes due under this article.
(c) Any person who is both a wholesale and retail merchant is required to
make separate reports for the wholesale business and for the retail business and to obtain
licenses accordingly; however, any retail merchant who desires to do a wholesale
business may elect to do such wholesale business under his retail license by paying a
license tax based on both the retail and wholesale business at the retail rate.
Sec. 70 -71. Engaging in business without paying tax or making reports.
It shall be unlawful for any person to exercise any of the privileges or to carry
on or engage in or conduct any of the businesses, occupations or professions specifically
enumerated in this article without paying the occupational license tax required by this
article in the manner provided in this article or to fail to make any reports to the city
treasurer as required or to violate any other section of this article.
Sec. 70-72. Evidence of engaging in business.
The advertisement of any business, profession or occupation, by sign, newspaper,
magazine, flyers, yellow pages or any other means shall be conclusive evidence of the
engaging in and carrying on in the city of the business, profession or occupation so
advertised.
Sec. 70-73. False statement in license application.
It is unlawful for any person to make a statement showing value of inventory in
an amount less than the true amount thereof in his application for a license or to
knowingly make a false statement as to any other condition or factor upon which the
license tax is or shall be based, the effect of which would be to reduce the amount of
such tax.
Sec. 70-74. License year; tax payment date; term of license; proration of
tax.
The license year for all occupational, business or other licenses shall begin
October 1 of each year and shall expire on September 30 of the succeeding year. All
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such licenses shall be issued by the city treasurer beginning August 1 of each year upon
receipt of the appropriate license tax, and such tax shall be due and payable on
September 30 of each year. If September 30 falls on a holiday or a weekend, the tax
shall be due and payable on or before the first working day following September 30. No
license shall be issued for more than one year. For each license obtained by any new
business, occupation or agent after April 1 of the following year, seventy -five percent
(75 %) of the license for one year shall be paid and shall be reduced by an additional five
percent (5 %) per month for each month thereafter for businesses, occupations or agents
which open or start after April, but before October, unless otherwise provided in this
article.
Sec. 70-75. Penalty for failure to obtain or renew license.
(a) Any person who engages in or manages any business, occupation or
profession without first obtaining a license required under this article is subject to the
penalty stated in Section 205.053(2), F.S., or any successor statute.
(b) Any person who engages in any business, occupation or profession covered
by this article who does not pay the required occupational license tax within 150 days
after the initial notice of tax due and who does not obtain the required occupational
license is subject to the civil action, penalties, costs and attorneys fees provided in
Section 205.053(3), F.S., or any successor statute.
Sec. 70-76. Delinquencies.
Each license not renewed when due and payable shall be considered delinquent
and subject to the maximum penalty provided in Section 205.053(1), F.S., or any
successor statute. Nothing in this section, however, shall be construed to prevent the
imposition of a fine or imprisonment or both, upon conviction for violation of this
article.
Sec. 70 -77. Separate license required for each place of business.
A separate license shall be obtained for each place of business conducted,
operated, maintained or carried on by every person engaged in any occupation, trade or
enterprise for which a license is required by this article.
Sec. 70-78. Multiple licenses.
Except as otherwise stated in this article, if any person engaged in a business,
Occupation, or profession at one location or place of business is required in the operation
of such business, occupation or profession under this article to have more than one
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license and to pay more than one license tax, the licensee shall pay in full all license
taxes so required.
Whenever any business, occupation or profession shall fall into more than one (1)
of the classifications contained in the schedule set forth in this article, such occupation,
business, or profession shall be required to comply with the license requirements and to
pay the license tax imposed under or pertaining to each classification or privilege.
Sec. 70-79. Preservation, display of license.
All licenses granted by the City shall be carefully preserved and shall be displayed
in a conspicuous place in the place of business authorized to be conducted by the license.
Sec. 70-80. Issuance of duplicate.
Duplicate license tax certificates may be issued by the city treasurer. A fee of
ten dollars ($10.00) will be assessed for each duplicate license issued.
Sec. 70-81. Transfer of license.
(a) Licenses may be transferred from one location to another, provided that
the license is presented to the department of finance for approval of such transfer. Such
transfer of license approved by the city treasurer will be made only after payment to the
city of a fee up to 10% of the annual license tax, but not less than $3.00, nor more than
$25.00.
(b) No occupation license issued to a general contractor or subcontractor may
be assigned or transferred from one person to another.
Sec. 70-82. Refunds.
Taxes prescribed by this article shall in no case be refunded.
Sec. 70-83. Exemptions.
The exemptions required in F.S. ch. 205 are incorporated in this article by
reference.
Sec. 70-84. Insurance.
The following applicants for a license are required to present the City with a
• certificate showing insurance coverage for general tort liability in an amount of not less
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than $100,000.00 to any one person, $300,000.00 for any one accident and $25,000.00
property damage, prior to the issuance of a license:
(1) Automobile rental agencies.
(2) Amusement rides.
(3) Carnivals.
(4) Circuses.
(5) Riding devices.
Sec. 70-85. Special requirements for contractors and subcontractors.
(a) All contractors and subcontractors shall be required to furnish a bond in
the amount of $1,000.00 payable to the City prior to the issuance of an occupational
license as provided in F.S. § 489.131(3)(e).
(b) No license shall be issued to any contractor, general or otherwise, unless
the applicant shall first present to the City a certificate showing the applicant to be
insured for general tort liability in the amount of not less than $100,000.00 to any one
person, $300,000.00 for any one accident and $25,000.00 for property damage.
Sec. 70-86. Records of issued licenses.
The city treasurer shall keep an accurate and thorough record of all licenses
issued, showing the nature of the license, its date, expiration and to whom issued.
Sec. 70-87. Records of licenses.
Every person engaging or continuing in the city any business or exercising any
privilege subject to a license tax shall keep and preserve suitable records of the average
annual inventory of stock on hand, records sufficient to show the number of employees
and a record of all goods and merchandise purchased or received for resale. Every such
person shall keep and preserve, for a period of two years, all invoices of goods and
merchandise purchased or received for resale and the employment records of all
employees and shall furnish such records to the city treasurer for inspection upon
request.
Sec. 70 -88. License tax for businesses not otherwise designated.
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City of Cape Canaveral, Florida
Ordinance No. 25 -94
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Every business, occupation, profession or exhibition engaged in by any person not
specifically designated in section 70 -89 shall be subject to a license tax as specifically
cited in the "not otherwise classified" category within each section.
Sec. 70 -89. Schedule of rates.
SERVICE - ORIENTED BUSINESSES
In addition to the posted license below, the following supplemental schedule applies to
all service- oriented business. The total license fee, therefore, is equal to the fee noted
in this supplemental schedule. For example, the fee for an accounting firm with 7
employees is $93.75 ($75.00 base plus a 25% supplemental fee of $18.75 = total fee of
$93.75). In no event, however, shall the total license fee in effect on the day prior to
the effective date of the enactment of Ordinance No. 25 -94 be increased in amounts
greater than the amounts of increase permitted by Section 8, Chapter 93 -180, Laws of
Florida.
Supplemental Schedule Total License Fee Due
5 employees or less
6 to 25 employees
26 to 50 employees
51 to 100 employees
more than 100 employees
Base fee only
Base + 25%
Base + 50%
Base + 75%
Base + 100%
CATEGORY BASE FEE
Accountant/Auditor/CPA/Bookkeeper $ 75.00
Advertising /Marketing/Public Relations 75.00
Animal Care /Grooming /Boarding 75.00
Apparel Service Center (includes tailor,
alterations, shoe repair and dry cleaning
and laundry drop off station)
Auctioneers
Automobile /Motor Vehicle /Boat/RV Storage
(for impound or repair)
50.00
75.00
125.00
Automobile /Motor Vehicle /Boat/RV Storage 75.00
(not for impound or repair)
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CATEGORY BASE FEE
Automobile Wreckers $ 50.00
Banks, including S &Ls, Credit Unions
and Full- Service Banks 250.00
Bondsman 75.00
Brokerage Houses /Investment Companies 125.00
Business Office Renting or Leasing 75.00
Business Service Center (includes fax service,
shipping /packing, notary, mail boxes,
clerical support and associated services) 50.00
Car Wash 50.00
Catering 50.00
City Directory 75.00
Clairvoyant/Astrologist/Palmist/
Channelor /Unlicensed Hypnotist 75.00
Cleaning /Janitorial Services 50.00
Cold Storage /Bulk Storage /Commercial Storage 75.00
Credit/Claim /Collection Agency 75.00
Data Processing /Computer Services 75.00
Decorator 50.00
Delivery Service 50.00
Detective Agency 75.00
Diet Center 75.00
Dry Cleaning/Laundry Plant 50.00
rY g ry
Eating Places 50.00
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CATEGORY BASE FEE
Electronics Repair $ 50.00
Employment Agency 75.00
Exterminator (licensed) 50.00
Finance Company 250.00
Financial Agents (includes financial planners,
mortgage brokers, loan brokers, security dealers) 75.00
Fitness Centers 125.00
Funeral Home 125.00
Garage /Auto & Truck Repair 75.00
Graphics /Printing 75.00
Gunsmith 50.00
Hospital 250.00
Instructional Centers 75.00
Insurance Companies 75.00
Introduction Service 125.00
Laboratory (scientific or medical) 125.00
Landscaping /Lawn Service /Tree Service 50.00
Laundromat 75.00
Legal Services 75.00
Licensed Child Care 50.00
Licensed Massage Therapist ... 75.00
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City of Cape Canaveral, Florida
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CATEGORY BASE FEE
Medical Services $ 75.00
Medical Transport 75.00
News Bureau 75.00
Nursing Home 250.00
Other Professional Services (includes engineers,
consultants, architects) 75.00
Paint/Body Shop 75.00
Personal Grooming Centers (includes barbershops,
beauty centers and associated services) 50.00
Photographer 50.00
Real Estate 75.00
Rent -to -Own 50.00
Rental -Boats and Water Sports .... 50.00
Rental -Car 75.00
Rental- Equipment 50.00
Rental -Truck and Trailer 75.00
Aug and Carpet Cleaner 50.00
Security Agency 75.00
Septic and Sewer Cleaning Service 75.00
Shipping and Delivery Company 75.00
Signage Companies 50.00
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CATEGORY BASE FEE
Specialty Transportation Services (includes
limousine services and shuttles) $ 93.75
Taxi Company (see City Code of Ordinances, Chapter 80,
Vehicles for Hire for additional requirements)
Title /Abstract Agencies
Towel and Linen Supply
Travel Agent
Truck Lines
Upholsters
Video Production
Watch and Clock Repair
Other Service Business not otherwise classified
RETAIL - ORIENTED BUSINESSES
125.00
75.00
75.00
75.00
75.00
50.00
75.00
50.00
75.00
In addition to the posted license below, the following supplemental schedule applies to
all retail - oriented business. The total license fee, therefore, is equal to the fee noted in
this supplemental schedule. For example, the fee for a convenience store with 13 total
full and part-time employees on the payroll is $62.50 ($50.00 base plus a 25%
supplemental fee of $12.50 = total fee of $62.50). In no event, however, shall the total
license fee in effect on the day prior to the effective date of the enactment of Ordinance
No. 25 -94 be increased in amounts greater than the amounts of increase permitted by
Section 8, Chapter 93 -180, Laws of Florida.
Supplemental Schedule
5 employees or less
6 to 25 employees
26 to 50 employees
51 to 100 employees
more than 100 employees
Total License Fee Due
Base fee only
Base + 25%
Base + 50%
Base + 75%
Base + 100%
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CATEGORY BASE FEE
Automat (retail business containing 5 or more
coin- operated merchandise or service dispensing machines)
Auction House
... $ 50.00
50.00
50.00
75.00
50.00
50.00
50.00
75.00
50.00
50.00
50.00
125.00
50.00
75.00
125.00
50.00
50.00
50.00
50.00
50.00
Auto Part/Accessories
Automobiles -New or Used
Bait and Tackle
Bakeries
Bicycle and Mower Sales
Boat Sales
• Bottled Beverages
Business Machines
Convenience Store (includes sundries only)
Convenience Store (includes sundries and fuel)
Florists
Gas Distributors - bottled
Gasoline -via tank truck
Liquidators
Mail Order
Merchants
Monuments/Tombstones
• Newspaper Companies
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Ordinance No. 25 -94
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CATEGORY BASE FEE
Nursery-plants and trees $ 50.00
Pawnbrokers 125.00
Photofinishing and Developing 50.00
Secondhand Dealers 50.00
Service Station (includes fuel pumps, repairs,
towing, carwash and related automotive services) 125.00
Wholesale and Gasoline Storage 93.75
Other Retail Business not otherwise classified 50.00
ENTERTAINMENT- ORIENTED BUSINESSES
In addition to the posted license below, the following supplemental schedule applies to
all entertainment- oriented business. The total license fee, therefore, is equal to the fee
noted in this supplemental schedule. For example, the fee for a entertainment center with
33 total full and part-time employees on the payroll is $187.50 ($125.00 base plus a 50%
supplemental fee of $62.50 = total fee of $187.50). In no event, however, shall the total
license fee in effect on the day prior to the effective date of the enactment of Ordinance
No. 25 -94 be increased in amounts greater than the amounts of increase permitted by
Section 8, Chapter 93 -180, Laws of Florida.
Supplemental Schedule
5 employees or less
6 to 25 employees
26 to 50 employees
51 to 100 employees
more than 100 employees
Total License Fee Due
Base fee only
Base + 25%
Base + 50%
Base + 75%
Base + 100%
CATEGORY BASE FEE
Bowling Center $ 125.00
Carnival (requires council approval) 250.00
per day
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CATEGORY BASE ¥ I E
Circus (requires council approval)
$ 250.00
per day
Convention Center 93.75
Driving Range 125.00
Entertainment Center (includes arcades, miniature golf,
fun house, go -carts, riding machines and coin- operated machines) 125.00
Gun Range (location requires council approval) 125.00
Movie Theater 125.00
Playhouse /Theme Park 125.00
Skating Center 125.00
Special Limited Engagement Event (for example,
concerts, sporting events, bungee jumping,
helicopter rides, etc.) -- requires council approval to be
established
by Council
($25.00 /day
minimum)
Sporting Arena/Complex 93.75
Other Entertainment Business not otherwise classified 93.75
CONTRACTOR AND SUBCONTRACTORS
Irk addition to the posted license below, the following supplemental schedule applies to
al contractors and subcontractors. The total license fee, therefore, is equal to the fee
noted in this supplemental schedule. For example, the fee for an AC and Heating
company with 6 total full and part-time employees on the payroll is $93.75 ($75.00 base
plus a 25% supplemental fee of $18.75 = total fee of $93.75). In no event, however,
shall the total license fee in effect on the day prior to the effective date of the enactment
of Ordinance No. 25 -94 be increased in amounts greater than the amounts of increase
permitted by Section 8, Chapter 93 -180, Laws of Florida.
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Supplemental Schedule
5 employees or less
6 to 25 employees
26 to 50 employees
51 to 100 employees
more than 100 employees
CATEGORY
Total License Fee Due
Base fee only
Base +25%
Base + 50%
Base + 75%
Base + 100%
BASE FEE
Contractors (Division I or Division II as defined
by Florida Statutes, Chapter 489) $ 125.00
Sibcontractors and Contractors other than Division I 75.00
or Division II; includes, but is not limited to the following:
AC and Heating
Alarms and Security
Cabinet Makers
Carpenters
Concrete Restoration
Doors/Windows
Drywall
Electricians
General Repair and Maintenance
High Rise Window Cleaning
Machine Shop (includes welding, grinding, boring; excludes fabrication)
Masons
Painters
Plumbers
Pressure Cleaning
Roofers
Sheet Metal
Well Drilling
UTILITIES
CATEGORY BASE FEE
Cable $ 250.00
E4ectric 250.00
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CATEGORY BASE FEE
Natural Gas $ 250.00
Radio Stations 250.00
Telephone 250.00
Television Stations 93.75
Utilities 250.00
Other utility business not otherwise classified 250.00
MANUFACTURING- ORIENTED BUSINESSES
In addition to the posted license below, the following supplemental schedule applies to
alI manufacturing - oriented business. The total license fee, therefore, is equal to the fee
noted in this supplemental schedule. For example, the fee for a factory center with 165
total full and part-time employees on the payroll is $350.00 ($175.00 base plus a 100%
supplemental fee of $175.00 = total fee of $350.00). In no event, however, shall the
total license fee in effect on the day prior to the effective date of the enactment of
Ordinance No. 25 -94 be increased in amounts greater than the amounts of increase
permitted by Section 8, Chapter 93 -180, Laws of Florida.
Supplemental Schedule
5 employees or less
6 to 25 employees
26 to 50 employees
51 to 100 employees
more than 100 employees
CATEGORY
Total License Fee Due
Base fee only
Base + 25%
Base + 50%
Base + 75%
Base + 100%
BASE FEE
$ 175.00
Distribution Center 93.75
Factories /Fabrication Plants 175.00
Machine Shop 93.75
Concrete Plant
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CATEGORY BASE FEE
Research and Development Site $ 175.00
Other Manufacturing Business not otherwise classified 93.75
DWELLINGS FOR RENT
CATEGORY
Adult Congregate Living
Hotels /Motels
Mini Storage Complexes
Operators of apartments /mobile home parks/
dormitories /rooming houses
BASE FEE
$ 25.00 +
2.00 /unit
25.00 +
2.50 /unit
25.00 +
2.00 /unit
25.00 +
2.50/unit
Operators of other dwellings (other dwellings
rented or advertised for rent, 3 times or more
ayear on a short-term basis - - -30 days or less) 25.00 +
2.50 /unit
Operators of other dwellings not specifically cited herein 25.00 +
2.00 /unit
COIN- OPERATED DEVICES
A "coin- operated device" is hereby defined as any machine, apparatus or device that
operates upon the insertion of money, trade token, ticket or slug greater in denomination
than 10 cents. The premise in which a coin- operated device is located and operated shall
pay the license fee set forth herein. Coin - operated devices where the entire proceeds of
such devices are used for charitable purposes, as defined in Section 501(C)(3) of the IRS
Code of 1986, are exempted from these fees. Telephones, newspaper dispensers, U.S.
stamp machines, checking lockers, toilet locks and cigarette vending machines are also
exempted from these fees. When the vending machine is provided exclusively as a
service to employees or tenants and is not meant or used by customers outside the
company or complex, no fee is assessed. In no event, however, shall the total license
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City of Cape Canaveral, Florida
Ordinance No. 25 -94
Page 20
fee in effect on the day prior to the effective date of the enactment of Ordinance No. 25-
94 be increased in amounts greater than the amounts of increase permitted by Section 8,
Chapter 93 -180, Laws of Florida.
The occupational license tax on vending and amusement machines shall be based on the
highest number of machines located on the business premises on any single day during
the previous licensing year or in the case of new businesses based on an estimate of the
current year. Replacement of one machine with another machine during a licensing year
does not effect the tax assessment for that year unless the replacement machine belongs
to an occupational license tax classification that requires a higher tax rate.
CATEGORY BASE FEE
Amusement, Music or Entertainment Machine $ 12.50 each
(examples include: video games, billiards tables,
coin - operated rides and juke boxes)
Laundry or Clothes Drying Machine 6.25 each
Merchandise Dispensing Machine 12.50 each
(examples include: soda machines, water
machines, snack machines, candy, gum and
gift dispensers)
Service Dispensing Machine 12.50 each
(examples include: air machines and car
vacuum /cleaning machines, car wash
machines, photocopying machines)
Other 12.50 each
SECTION 2. Severability. If any section, occupational tax, paragraph, phrase, or word
of this Ordinance is held to be unconstitutional or invalid, such portion shall not affect the
remaining portions hereof and it shall be construed to have been a legislative intent to pass this
Ordinance without such unconstitutional or invalid part.
SECTION 3. Conflicting Provisions. Any ordinance, or parts of an ordinance, in
conflict herewith are repealed.
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City of Cape Canaveral, Florida
Ordinance No. 25 -94
Page 21
SECTION 4. Effective Date. This ordinance shall take effect immediately upon its
adoption.
ADOPTED BY the City of Cape Canaveral, Brevard County, Florida, this2 8th day of
July , 1994.
ATTEST:
aith G. Miller, Y CL
APPROVED AS TO FORM:
John R.
Kai ilia, CITY ATTORNEY
ahn K. Porter, Mayor Pro Tem
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Rrst R +° 7/5/94
Pozledo 7/12/94
dvetilsedo 7/13/94
S coed Riding: 7/28/94
cc: 7/2/94 - Deborah Haggerty, Fin. Dept., City Treasurer
Jim Morgan, Building Officer
Municipal Code Corporation