Ordinance 08-2019 Businesses ORDINANCE NO. 08 -2019
AN ORDINANCE OF THE TOWN COUNCIL OF THE
TOWN OF PALM BEACH, PALM BEACH COUNTY,
FLORIDA, AMENDING THE TOWN CODE OF
ORDINANCES AT CHAPTER 114 TAXATION,ARTICLE II,
LOCAL BUSINESS TAX,AT SECTION 114-43, SCHEDULE,
SO AS TO AMEND THE FEES DELINEATED FOR EACH
BUSINESS,PROFESSION OR OCCUPATION; PROVIDING
FOR SEVERABILITY; PROVIDING FOR REPEAL OF
ORDINANCES IN CONFLICT; PROVIDING FOR
CODIFICATION; PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF PALM BEACH,
FLORIDA, AS FOLLOWS:
Section 1. Chapter 114 of the Town Code of Ordinances relating to Local Business
Taxes, is hereby amended at Section 114-43, SCHEDULE, by increasing Business Taxes as set
forth on attached Exhibit"A" for each category of listed Business, Profession, or Occupation.
Section 2. Severability.
If any provision of this Ordinance or the application thereof is held invalid, such invalidity
shall not affect the other provisions or applications of this Ordinance which can be given effect
without the invalid provisions or applications, and to this end the provisions of this Ordinance are
hereby declared severable.
Section 3. Repeal of Ordinances in Conflict.
All other ordinances of the Town of Palm Beach, Florida, or parts thereof which conflict
with this or any part of this Ordinance are hereby repealed.
Section 4. Codification.
This Ordinance shall be codified and made a part of the official Code of Ordinances of the
Town of Palm Beach.
Section 5. Effective Date.
This Ordinance shall take effect immediately upon its passage and approval, as provided
by law.
PASSED AND ADOPTED in a regular, adjourned session of the Town Council of the Town
of Palm Beach, Florida, on the First Reading this 9th day of April, 2019; and for the Second
and Final Reading on this 14th day of May, 2019.
ahlik-, 4(O
• ' i.moi. enA
G . Coniglio, Mayor / Danielle H. Moore, Town Council President
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Margam A. Zeidman, Council President Pro Tern
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JI • • Cog, I •w Coun. l emb-r
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ATTEST: Lewis S.W. Cr. pt'n, Town Council Member
4
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Kathleen Dominguez, Town Clerk Bobbie Lindsay, Town Counc. ber
Ordinance No.08-2019 Page 2 of 2
EXHIBIT"A" - PROPOSED SCHEDULE OF BUSINESS TAX FEES
CURRENT PROPOSED PROPOSED #ACTIVE TOTAL
BTR BTR (ROUNDED) LICENSES ESTIMATED
LICENSE CATEGORY BTR 4/3/2019 REVENUE
A
ABSTRACTORS OF TITLE $ 422.00 443.1 443 1 443
ACCOUNTANT,AUDITOR, CPA, FIRM (INCLUDES ONE PROFESSION 422.00 443.1 443 4 1772
ACCOUNTANT,AUDITOR, CPA 422.00 443.1 443 3 1329
ADULT ENTERTAINMENT 1,218.00 1278.9 1279 0 0
ADMINISTRATIVE OFFICE 342.00 359.1 359 67 24053
ANSWER PHONE (SUPPORT BUSINESS SERVICES) 422.00 443.1 443 27 11961
APARTMENTS(See RENTAL DWELLINGS)
ARCHITECT 422.00 443.1 443 21 9303
ART GALLERY, UP TO 400 SQ. FT 179.00 187.95 188 2 376
ART GALLERY,401-2,000 SQ. FT 422.00 443.1 443 25 11075
ART GALLERY, 2,001-4,000 SQ. FT 487.00 511.35 511 6 3066
ART GALLERY,4,001- 8,000 SQ. FT 973.00 1021.65 1022 1 1022
ART GALLERY,OVER 8,000 SQ. FT 1,463.00 1536.15 1536 0 0
ARTIST 324.00 340.2 340 0 0
ASTROLOGER, PHRENOLOGIST, CRYSTAL READING, PALM 442.00 464.1 464 0 0
READER, SOOTHSAYER, FORTUNE TELLER AND CLAIRVOYANT
B
BAKERY 211.00 221.55 222 1 222
BANK,TRUST COMPANY 1,220.00 1281 1281 25 32025
BARBER 161.00 169.05 169 5 845
BARBER,SHOP(Includes one barber) 161.00 169.05 169 5 845
BEAUTY SHOP(See COSMETOLOGY SALON)
BICYCLE SHOP, RENTALS 161.00 169.05 169 1 169
BICYCLE SHOP, SALES(See MERCHANTS)
BOAT DEALER (Yacht Broker) 324.00 340.2 340 4 1360
BROADCASTING STATION (Radio or TV) 469.00 492.45 492 2 984
BROKER 422.00 443.10 443 78 34554
BROKERAGE/INVESTMENT COMPANY(Includes one broker) 1,220.00 1281 1281 25 32025
BUSINESS OFFICE ONLY(Two people maximum) 211.00 221.55 222 87 19314
C
CAR RENTAL AGENCY 649.00 681.45 681 0 0
CATERING 211.00 221.55 222 5 1110
CHIROPRACTOR 422.00 443.10 443 1 443
COIN-OPERATED MACHINES 112.00 117.6 118 3 354
CONSULTANT 422.00 443.10 443 38 16834
CONTRACTOR OFFICE (Construction) 469.00 492.45 492 13 6396
COSMETOLOGIST(Individual) 161.00 169.05 169 84 14196
COSMETOLOGY SALON (Includes one cosmetologist) 161.00 169.05 169 29 4901
D
DANCE INSTRUCTOR 211.00 221.55 222 0 0
DANCE STUDIO/SCHOOL 422.00 443.10 443 0 0
DENTIST 422.00 443.10 443 7 3101
DINING ROOM,40 Chairs or less 211.00 221.55 222 2 444
Plus, for each chair 3.30 3.47 3.47 44 152.68
DINING ROOM, over 40 Chairs 422.00 443.10 443 17 7531
Plus,for every chair 3.30 3.47 3.47 4427 15361.69
DINING, CLUB (See DINING ROOM)
E
ELECTRIC LIGHT COMPANY 366.00 384.3 384 0 0
EMPLOYMENT AGENCY 422.00 443.10 443 1 443
ENGINEER 422.00 443.10 443 0 0
F
FACIALIST, REGISTERED (FA) OR SPECIALIST(FB) 48.00 50.4 50 25 1250
FULL SPECIALIST 48.00 50.4 50 12 600
FULL REGISTRATION 48.00 50.4 50 1 50
G
GAS COMPANY 366.00 384.3 384 0 0
GOLF COURSE 469.00 492.45 492 4 1968
H
HEALTH STUDIO 422.00 443.10 443 12 5316
HOTEL, 10 rooms or less 64.00 67.2 67 0 0
HOTEL, More than 10 rooms 64.00 67.2 67 10 670
Plus, each additional room 7.72 8.11 8.11 1387 11248.57
I
INSURANCE BROKER, COMPANY/AGENCY 422.00 443.10 443 149 66007
INSURANCE SALESPERSON 211.00 221.55 222 19 4218
INTERIOR DECORATOR 422.00 443.10 443 15 6645
INTERIOR DESIGNER 422.00 443.10 443 4 1772
J
JEWELER 732.00 768.6 769 44 33836
L
LAW FIRM (Includes one lawyer) 422.00 443.10 443 41 18163
LAWYER 422.00 443.10 443 36 15948
M
MASSAGE THERAPIST(Individual) 422.00 443.10 443 86 38098
MASSAGE ESTABLISHMENT 422.00 443.10 443 12 5316
MERCHANT, UP TO 400 SQ. FT. 179.00 187.95 188 41 7708
MERCHANT,401-2,000 SQ. FT. 422.00 443.10 443 192 85056
MERCHANT, 2,001-4,000 SQ. FT. 487.00 511.35 511 28 14308
MERCHANT,4,001-8,000 SQ. FT. 973.00 1021.65 1022 10 10220
MERCHANT, OVER 8,000 SQ. FT. 1,463.00 1536.15 1536 6 9216
MORTGAGE BROKER 422.00 443.10 443 0 0
MORTGAGE COMPANY 422.00 443.10 443 2 886
MOTOR SCOOTER AND MOTORCYCLE RENTAL 1,319.00 1384.95 1385 0 0
MUSIC SERVICE 422.00 443.10 443 6 2658
N
NAIL REGISTRATION (FV) or NAIL SPECIALIST(FT) 48.00 50.4 50 27 1350
NEWSPAPER-SEE PUBLISHER
NIGHTCLUB-with dancefloor 1,218.00 1278.9 1279 12 15348
NIGHTCLUB-without dancefloor 797.00 836.85 837 2 1674
NURSE 422.00 443.10 443 2 886
NURSING AGENCY 422.00 443.10 443 4 1772
0
OPTICIAN 422.00 443.10 443 2 886
OPTOMETRIST 422.00 443.10 443 1 443
P
PARKING GARAGE 422.00 443.10 443 0 0
PARKING LOT 211.00 221.55 222 4 888
PHARMACIST(individual) 422.00 443.10 443 1 443
PHARMACY 422.00 443.10 443 5 2215
PHOTOGRAPHER 211.00 221.55 222 3 666
PHYSICIAN 422.00 443.10 443 18 7974
PRINTING COMPANY 422.00 443.10 443 0 0
PROFESSION NOT LISTED 422.00 443.10 443 21 9303
PROPERTY MANAGEMENT 211.00 221.55 222 14 3108
PUBLIC RELATIONS 422.00 443.10 443 3 1329
PUBLISHER 422.00 443.10 443 2 886
R
REAL ESTATE BROKER 422.00 443.10 443 50 22150
REAL ESTATE SALESPERSON 848 0 0 8 8
RENTAL DWELLINGS 41.00 43.05 43 59 2537
REPAIR SHOP(other than auto) 422.00 443.10 443 0 0
RESTAURANT,40 Chairs or less 211.00 221.55 222 2 444
Plus,for each chair 3.30 3.47 3.47 57 197.79
RESTAURANT, over 40 Chairs 422.00 443.10 443 30 13290
Plus,for each chair 3.30 3.47 3.47 4788 16614.36
S
SAVINGS AND LOAN ASSOCIATION 1,220.00 1281 1281 1 1281
SCHOOL, PRIVATE 422.00 443.10 443 0 0
SECURITY AGENCY, PRIVATE 211.00 221.55 222 0 0
SECURITY OFFICER, PRIVATE 31.50 33.08 33 0 0
SERVICE STATION 469.00 492.45 492 1 492
SERVICES, UNLISTED 211.00 221.55 222 17 3774
SWIMMING POOLS, PUBLIC 422.00 443.10 443 15 6645
T
TALENT AGENCY 422.00 443.10 443 0 0
TAXICABS 324.00 340.2 340 2 680
TELECOMMUNICATIONS COMPANY(formerly telegraph) 366.00 384.3 384 0 0
TELEPHONE COMPANY 366.00 384.3 384 0 0
THEATER 1,463.00 1536.15 1536 0 0
Plus,for each seat 2.21 2.32 2.32 0 0
TRAVEL BUREAU/AGENCY 422.00 443.10 443 3 1329
TRUST COMPANY 1,220.00 1281 1281 2 2562
U
UNCLASSIFIED BUSINESS NOT LISTED 342.00 359.1 359 18 6462
V
VETERINARIAN 422.00 443.10 443 3 1329
VETERINARIAN ESTABLISHMENT 422.00 443.10 443 1 443
ANNUAL REVENUE $ 693,875.24 $ 728,569.09