Ordinance 15-2011 Tax ORDINANCE NO. 15-2011
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; EXPANDING THE
SCHEDULE FOR APARTMENTS TO INCLUDE RENTAL
DWELLINGS; AMENDING SECTION 114-80 RELATING TO
EXEMPTION FOR CHURCHES TO AMEND THE
EXEMPTION TO APPLY TO HOUSES OF WORSHIP;
AMENDING ARTICLE IV, TELECOMMUNICATIONS
SERVICES PUBLIC SERVICE TAX BY DELETING
SECTIONS 114-121 THROUGH 114-126 AND PROVIDING
THAT TELECOMMUNICATION SERVICES PUBLIC
SERVICE TAX SHALL BE IN ACCORDANCE WITH
CHAPTER 202, FLORIDA STATUTES, THE
COMMUNICATIONS SERVICES TAX SIMPLIFICATION
LAW; 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 herein.
Sec. 114-43. Schedule.
A business tax is hereby levied upon and shall be collected from every person, firm or
corporation exercising the privileges or carrying on or engaging in the business,
professions or occupations hereinafter specifically enumerated, as fixed hereinafter;
each of such amounts, unless otherwise specifically stated, being the amounts payable
as a business tax for exercising such privilege or for carrying on or engaging in such
business, profession or occupation mentioned, for each year.
A
Abstractors of title $ 365.00
Accountant, auditor, C.P.A. firm
(includes one professional) $ 365.00
Accountant, auditor, C.P.A. $ 365.00
Adult entertainment $ 1,052.00
Administrative office $ 295.00
Answer phone (support business services) $ 365.00
Apartments, (see rental dwellings)
Architect $ 365.00
Art gallery, up to 400 sq. ft $ 154.00
Art gallery, 401 - 2,000 sq. ft $ 365.00
Art gallery, 2,001 - 4,000 sq. ft $ 421.00
Art gallery, 4,001 - 8,000 sq. ft $ 841.00 1
Art gallery, over 8,000 sq. ft $ 1,264.00
Artist $ 280.00
Astrologer, phrenologist, crystal reading,
palm reader, soothsayer, fortune teller and
clairvoyant $ 382.00
B
Bakery $ 181.00
Bank, trust company $ 1,054.00
Barber $ 139.50
Barber, shop (Includes one barber) $ 139.50
Beauty shop (see cosmetology salon)
Bicycle shop, rentals $ 139.50
Bicycle shop, sales (see merchants)
Boat dealer (yacht broker) $ 280.00
Broadcasting station (radio or TV) $ 406.00
Broker $ 365.00
Ordinance No. 15 -11 Page 2 of 9
Brokerage /investment company (includes
one broker) $ 1,054.00
Business office only (two people maximum) $ 181.50
C
Car rental agency $ 561.00
Catering $ 181.50
Chiropractor $ 365.00
Coin - operated machines (inside, exclusive
of newsracks) $ 97.50
Consultant $ 365.00
Contractor office (construction) $ 406.00
Cosmetologist, individual $ 139.50
Cosmetology salon (includes one
cosmetologist) $ 139.50
D
Dance instructor $ 181.50
Dance studio /school $ 365.00
Dentist $ 365.00 I
Dining room, 40 chairs or less (hotel,
business, etc.) $ 181.50
Plus, for each chair up to 40 $ 2.70
Dining room, over 40 chairs (hotel, business,
etc.) $ 365.00
Plus, for every chair $ 2.60
Dining, club (see dining room)
E
Electric light company $ 316.00
Employment agency $ 365.00
Engineer $ 365.00
Ordinance No. 15 -11 Page 3 of 9
F
Facialist, registered (FA) or specialist (FB) $ 42.00
Full specialist $ 42.00
Full registration $ 42.00
G
Gas company $ 316.00
Golf course $ 406.00
H
Health studio $ 365.00
Hotel, 10 rooms or less $ 55.50
Hotel, more than 10 rooms $ 55.50
Plus each additional room $ 6.90
Insurance broker, company /agency $ 365.00
Insurance salesperson $ 181.50
Interior decorator $ 365.00
Interior designer $ 365.00
J
Jeweler $ 632.00
L
Law firm (includes one lawyer) $ 365.00
Lawyer $ 365.00
M
Massage therapist, individual $ 365.00
Ordinance No. 15 -11 Page 4 of 9
Massage establishment (includes one
massage therapist) $ 365.00
Merchant, up to 400 sq. ft. $ 154.00
Merchant, 401 - 2,000 sq. ft. $ 365.00
Merchant, 2,001 - 4,000 sq. ft. $ 421.00
Merchant, 4,001 - 8,000 sq. ft. $ 841.00
Merchant, over 8,000 sq. ft. $ 1,264.00
Mortgage broker $ 365.00
Mortgage company $ 365.00
Motor scooter and motorcycle rental $ 1,139.00
Music service $ 365.00
N
Nail registration (FV) or nail specialist (FT) $ 42.00
Newspaper - See publisher
Nightclub with dance floor $ 1,052.00
Nightclub without dance floor $ 688.50
Nurse $ 365.00
Nursing agency (includes one nurse) $ 365.00
0
Optician $ 365.00
Optometrist $ 365.00
P
Parking garage $ 365.00
Parking lot (see Chapter 22, Article VI,
Parking Lots for further provisions) $ 181.50
Pharmacist (individual) $ 365.00
Pharmacy (includes one pharmacist) $ 365.00
Photographer $ 181.50
Physician $ 365.00
Ordinance No. 15 -11 Page 5 of 9
Printing company $ 365.00
Profession not listed $ 365.00
Property management $ 181.50
Public relations $ 365.00
Publisher $ 365.00
R
Real estate broker $ 365.00
Real estate salesperson $ 181.50
Rental dwellings, per unit (minimum two
units) $ 35.50
Repair shop (other than auto) $ 365.00
Restaurant, 40 chairs or less $ 181.50
Plus, for every chair up to 40 $ 2.70
Restaurant, more than 40 chairs $ 365.00
Plus, for each chair $ 2.70
S
Savings and loan association $ 1,054.00
School, private $ 365.00
Security agency, private (includes one
security officer) $ 181.50
Security officer, private $ 27.50
Service station (includes auto repair) $ 406.00
Services, unlisted $ 181.50
Swimming pools, public $ 365.00
T
Talent agency $ 365.00
Taxicabs, each company or stand $ 280.00
Telecommunications company (formerly
telegraph) $ 316.00
Ordinance No. 15 -11 Page 6 of 9
Telephone company $ 316.00
Nothing in this chapter will be construed as
requiring a license tax for coin - operated
telephones
Theater $ 1,264.00
Plus each seat $ 1.35
Travel bureau /agency $ 365.00
U
Unclassified business not listed $ 295.00
V
Veterinarian $ 365.00
Veterinarian establishment $ 365.00
Section 2. The Code of Ordinances of the Town of Palm Beach is hereby
amended at Chapter 114, Taxation; Article III, Public Service Tax on Utilities; Section
114 -80, to read as follows:
"Sec. 114 -80. Exemption for houses of worship.
The tax levied by this article shall not apply to purchases by any
recognized house of worship for use exclusively for house of worship
purposes."
Section 3. The Code of Ordinances of the Town of Palm Beach is hereby
amended at Chapter 114, Taxation; Article IV, Telecommunications Services Public
Service Tax, to read as follows:
"ARTICLE IV. TELECOMMUNICATIONS
SERVICES PUBLIC SERVICE TAX*
Ordinance No. 15 -11 Page 7 of 9
Telecommunications services public service tax shall be in
accordance with Chapter 202, Florida Statutes, the Communications
Services Tax Simplification Law."
Section 4. 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 5. 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 6. Codification.
This Ordinance shall be codified and made a part of the official Code of
Ordinances of the Town of Palm Beach.
Section 7. Effective Date.
This Ordinance shall take effect immediately upon its passage and approval, as
provided by law.
Ordinance No. 15 -11 Page 8 of 9
PASSED AND ADOPTED in a regular, adjourned session of the Town Council of
the Town of Palm Beach on first reading this 12 day of April, 2011, and for second and
final reading on this 10th day of May, 2011.
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Gail L./ oniglio, Mayor v David A. Rosow, Town Council President
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Robert N. Wildrick, President Pro em
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illiam J. Di ond, Town Council Member
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ATTEST: Rich M. Kleid, Town Council Member
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u" a n A. .e <; •, own Clerk Micha kJ. Pucil o, To n Council Member
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