§ 18-18. Classifications.
Definition of categories and titles within classifications may be as provided for by the procedures of the city. The classifications for receipts shall be as provided for in this article. The city may create a new classification when needed as long as the rate does not exceed the rate provided for unclassified categories. Rates may only be increased as provided by F.S. Ch. 205.
ADVERTISING
Brief Description. Every business which creates advertisements for other businesses and sells those advertisements for profit to those respective business.
Examples:
Television advertising
Radio advertising
Directory advertising
Mail/duplicating advertising
AMUSEMENTS
Brief Description. Any business which operates for profit any game, amusement or recreational device, contrivance, or facility not otherwise licensed by some other law, not to include coin-operated vending machines.
Examples:
Bowling alleys (per lane)
Pool tables (not coin operated)
Swimming pools
Model railroad car exhibitions
Tennis court (each court)
BANK OR FINANCIAL INSTITUTION
Brief Description. Every business which loans money or manages money, credit, and/or investments for profit; must show current receipt issued by the below-listed agencies, per statutes.
Examples:
Bank ..... Dept of Banking and Finance; 663.04 Consumer finance ..... Dept of Banking and Finance; 516.05 Investment broker ..... None listed Mortgage broker business ..... Dept. of Banking and Finance; 494.0033 Stock broker ..... Dept. of Banking and Finance; 494.0061 Note: If the financial institution is titled as a federal bank, then they will not have a state license but a license issued by the Office of Thrift Supervision. (federal office).
If the financial institution's title includes the word "National" or the abbreviation "N.A." at the end of the title, it is also a federal institute, regulated by the office of Comptroller Currency. (federal office).
BUSINESS SERVICE/REPAIR SERVICE
Brief Description. Every person engaged in any business as owner, agent, or otherwise that performs some service for the public in return for consideration, which is not otherwise regulated by a higher level of government, and requires no other licensing than that of the municipality and/or county in which it is located.
Examples: Abstract, title insurance Landscaping Accountant (not CPA) Limo/tour service Animal breeding Locksmith Appliance repair (small only) Machine shop Appraiser (not real estate) Maid service Boat for hire/charter Marina Cabinet installer Medical lab Car wash (not coin operated) Movie rental Carpenter Painter (house/commercial) Carpet installer Photo finishing Chimney sweep Piano tuner Computer service Pool cleaning (not repair) Clock repair Pressure cleaning Court reporter Printing/job printing Detailing cars Renting equipment Disc jockey Repair service (all types) Drapery service School of dance Drywall Secretarial service Employment service Sewing alterations Framing (construction) Sign installer (non-electric) Furniture upholsterer Sign painter Gardener/caretaker Tailor shop Glass work Taxi cab General school for profit Telephone answering service Income tax service Telephone installation Insurance adjuster Upholsterer, furniture Interior decorator Wallpapering Itinerant artist/photo Welding Janitorial services Window cleaning Window tinting Wrecker service BUSINESS SERVICE/REPAIR SERVICE
(State-Required License)
Brief Description. Every person engaged in any business as owner, agent, or otherwise that performs some service for the public in return for consideration, which is also regulated by the State of Florida but not in the same category as professionals or construction contractors, must show current license or registration with the below-listed agencies, per listed statutes.
Examples:
Adult Congregate Living Facility (ACLF) ..... Health Care Administration; 400.554 Auction house or shop ..... DPR 468.386 Auto repair shop (of any kind) ..... Dept. of Agriculture; 559.904 Auto upholstery shop ..... Dept. of Agriculture; 559.904 Bail bondsman ..... Dept. of Insurance; 684.34 Brake repair shop ..... Dept. of Agriculture; 559.904 Day care ..... HRS 402.308(5) Health studio ..... Dept. of Agriculture; 501.012 Mobile home sales ..... DMV 320.77 Nursery or private school ..... HRS 402.308(5) Pest control/exterminator ..... Dept. of Agriculture; 205.1967 Private investigator ..... Dept. of State 493.6106 Radiator repair shop; ..... Dept. of Agriculture; 559.904 Reduce salon ..... Dept. of Agriculture; 501.012 RV repair shop ..... Dept. of Agriculture; 559.904 Security guard service ..... Dept. of State 493.6105 Tanning salon ..... HRS 402.61 Travel agency/agent ..... Dept. of Agriculture 205.1971 COIN-OPERATED VENDING MACHINE
Brief Description: Service Vending Machine. Any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of coin, slug, token, or paper currency and provides a service or amusement.
Brief Description: Merchandise Vending Machine. Any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of coin, slug, token, or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation.
Brief Description: Coin-operated Laundry Machines. Only those machines which are permitted to function by the insertion of a coin, slug, token, or paper currency and provide the services of washing and drying clothes, linens and other such garments and materials.
Examples:
Laundromat
Coin clothes washing machine
Coin clothes dryer
CONTRACTORS/SUBCONTRACTORS
Brief Description. Each person who contracts to construct, alter, repair or dismantle roads, buildings, bridges, viaducts, sewers, water, and gad mains or engages in the business of construction, alterations, repairing, or dismantling of gas mains; must be certified or registered with the Department of Professional Regulation, Construction Industry Licensing Board, per F.S. § 489.115.
Two Areas of Contracting Prerequisite & Jurisdiction 1. Certified Must show state certification. Because of their extensive testing by the State of Florida, Department of Professional Regulations and experience, they can work state wide. For full state requirements, see F.S. § 489.111. 2. Registered Because they need only to pass an exam given by the county or municipality in which they are located, they can only work in that county or municipality in which they are registered. See F.S. § 489.117. Examples:
Contractors (requires state license):
Building contractor
General contractor
Residential contractor
Subcontractors: Air conditioning* Ornamental iron, bronze, steel, etc. Awnings Paintings, waterproofing, paper hanging Aluminum Plaster, drywall Electrical* Plumbing* Elevators, escalators Roofing* Fence Sand blasting Framing (only under licensed contractor) Septic tank Garage doors Sheet metal* Glass and glazing Signs Gypsum wall* Solar energy Home improvement* Swimming pool* Insulating Tile, terrazzo, marble and granite Landscaping Welder Marine Well drilling, pumps and irrigation Masonry Venetian blinds Mechanical* *State-license required
EATING AND DRINKING ESTABLISHMENTS AND FOOD SERVICE
Brief Description. Any person engaged in the business of preparing and serving food and/or beverages for human consumption, whether operated in conjunction with some other line of business or not, except dining rooms in licensed public lodging establishments that are clearly incidental to the principal use. Each applicant must show a current license from the Department of Business Regulation, Division of Hotels and Restaurants, per F.S. § 509.271.
Examples:
Restaurant
Other public eating establishment
Catering service
Tavern
Snack wagon (specific commission approval required)
Bar/saloon
Lounge
ELECTRIC AND GAS COMPANIES
Brief Description. Every person engaged in the business of furnishing electric power or natural gas for utility purposes.
Note: Municipal corporations which own and operate their own electrical power plant or gas plant shall not be subject to the business tax.
FARMERS MARKET OWNER/OPERATOR/VENDOR
Brief Description. Every person who operates for profit a business of leasing spaces or tables in an open air market to vendors selling or promoting agricultural products, crafts, health food products, seafood, ornamental plants and humane society adoptions and any person leasing space or tables to such vendors for profit. Vendors who already possess a City of Flagler Beach business tax receipt for a business selling merchandise or wares at a different location within the city may sell the same type of merchandise or wares sold at said location at an authorized farmers market without obtaining an additional business tax receipt from the city.
Examples:
Farmers market owner
Farmers market operator
Farmers market vendor
GOLF COURSE
Brief Description. Every person who operated for profit an type of golf course, regardless of size or difficulty.
Examples:
Regulation golf course; 18 hole
9 hole golf course
Par 3
Miniature course
Golf driving range
HOME BUSINESSES
Brief Description. Occupations permitted to operate within a dwelling unit if they comply with the provisions set forth in this article.
A.
Professional offices/services:
Accountants*
Architects*
Attorney*
Cosmetologist*
Computer service
Consultant
Court reporter*
Engineer*
Locksmith
Piano tuner
Real estate appraiser*
Real estate broker*
Real estate salesperson*
Secretarial service
*Requires state license
B.
Custom dressmaking, seamstress, milliner:
Sewing alterations
Tailor
C.
Artist or musician.
D.
Tutoring for not more than one (1) student at a time:
Dancing School (specific commission approval required)
Music
E.
Beauty or barber shop with only one operating chair.
F.
Offices for subcontractors, landscapers, handyman services, lawn services, pool cleaning services, and other similar services.
G.
Telephone and computer sales or purchases, when goods or services being sold or purchased are to be picked up, mailed, or shipped off-site.
H.
Administrative office support for offsite sales.
IMPORT/EXPORT
Brief Description. Every person who operates for profit a business of importing and/or exporting goods for sale.
MANUFACTURING
Brief Description. Any business engaged in the production of its own sales inventory from raw materials, to include processing, quarrying, and mining.
Examples:
Arts and crafts made for sale
Assembly plant (all types)
Cabinet or carpenter shop
Ice cream manufacturer
Ice houses
Newspaper company
Note: The sale of the manufactured products is a necessary incident to its manufacturer and does not subject the manufacturer to pay a tax under the category "Retail/Wholesale Sales."
MOTELS AND HOTELS
Brief Description. Every person engaged in the business of renting room accommodations, except apartment houses which do not offer room leases of six (6) months or more; must show current license issued by the Department of Business Regulation, Division of Hotel and Restaurants; per F.S. § 509.271.
Examples:
Hotels
Motels
Apartment (with rooms with a lease of six (6) months or less)
Roominghouses
MOTORIZED VEHICLE AND BOAT DEALERS
(Sales and Rentals)
Brief Description: Any business which sells motorcycles or any other street-driven motor vehicle at a retail level, including motorboats or other pleasure craft. Must show current auto dealer's license issued by the Department of Highway Safety and Motor Vehicles, per F.S. § 320.27(2) for automobiles or a license issued by the Department of Revenue for boats, per F.S. § 327.02(5). Because dealers will have to repair used cars before reselling them, they must also show proof of current registration with the Department of Agriculture and Consumer Services, per F.S. § 559.904.
Examples:
Motorcycle dealers
Boat dealers
PROFESSIONALS
Brief Description. Any person regulated and licensed by the Florida Supreme Court, Department of Professional Regulations, other than construction contractors, or any other state regulatory agency, including any board or commission thereof, must show an active state certificate, registration, or license, or proof of copy of the same, before a local receipt may be issued or renewed, per F.S. § 205.194.
Examples: Accounts (CPA) Interior designers Acupuncturists Landscape architect/business Anesthesiologist Land surveyors/business Architects Licensed massage therapists Athlete agents Mutual fund agent Attorney Nurses/LPN Auctioneers Nursing home administrator Barbers shop/schools Opticians Beautician (if independent contractor) Optometrists Certified master social worker Osteopathic physicians Chiropractor Occupational therapists Clinical social worker Ophthalmologists Cosmetologist (if independent contractor) Orthodontists Consultant Podiatrist Counselor Pediatric medicine Dental hygienists Appointment state pilots or deputy pilot Dentist Psychologists Dietitian/nutritionist Radiologist Doctor Real estate appraiser Engineer/firms Real estate broker Embalmers Real estate business Foreign medical schools certificate Real estate salesperson Funeral directors Respiratory care Geologists School psychologist Hypnotists Talent agencies Veterinarians/clinics RESORT DWELLINGS AND RESORT CONDOMINIUMS
Brief Description . Every person engaged in the business of renting resort dwellings or resort condominiums shall obtain a local business tax receipt. The application for a local business tax receipt shall include proof of a Florida Department of Revenue Sales Tax Number issued pursuant to F.S. ch. 212. In addition, owners of properties rented for periods less than thirty (30) days or of properties advertised or held out to the public as a place regularly rented to guests shall also include in their application a valid and current license in accordance with F.S. § 509.241.
RETAIL/WHOLESALE SALES
Brief Description. Every person engaged in the business of trading, bartering, serving, or selling tangible personal property, excluding the sale of motor vehicles, as owner, agent, dealer or otherwise wholesale or retail level, shall pay a business tax which entitles him to maintain one place of business. Vehicles used by any person for the sale delivery of tangible personal property from his established place of business on which a business tax is paid shall not be constructed to be separate places of business, and no business tax may be levied on such vehicles or the operators thereof.
Examples:
Retail sales
Mail order
Wholesale petroleum products
Wholesales
Gas distributors
Sand, dirt and shell dealers
Fruits and vegetables sold from stands for trucks (only in appropriately zoned areas)
Fertilizer agent or dealer
SEASONAL VENDOR RECEIPT
Brief Description. A retail sales vendor whose merchandise is parasitic to the seasonal events of the year, to include Spring Break, Bike Week, Race Week, holidays and other such occasions, and not in possession of a business tax receipt to conduct retail sales at a permitted location.
Examples:
Spring Break vendors
Bike Week vendors
Race Week vendors
Fireworks vendors
Christmas tree vendors
Examples of items sold:
Food
Clothing
Items related to the seasonal event
Accessories not requiring installation by vendor
Jewelry
Business tax receipt:
1.
Seasonal Business tax receipts are valid for a single event, for a duration of time not to exceed ten (10) consecutive days in any sixty-day period.
General Requirements:
1.
Shall only be permitted in a General Commercial or Tourist Commercial Zoning District.
2.
A refundable deposit in the amount of two hundred fifty dollars ($250.00) payable to the city via certified check or money order is required before a receipt will be issued. The deposit will be returned to the vendor upon removal/cleanup of the vendor location, within forty-eight (48) hours following the expiration date of the license.
3.
The applicant shall provide written authorization from the property owner, which shall be duly sworn and notarized.
4.
Applicant shall provide a description of the type of food, beverage or merchandise to be sold.
5.
Applicant shall provide a plot plan and picture of any proposed structure(s).
6.
The applicant shall demonstrate that the location of any proposed temporary structure meets the minimum setback requirements for the respective zoning classification as set forth in Appendix A of the Land Development Regulations.
7.
Applicant shall be prohibited from using the property for overnight housing purposes.
8.
Sales activity areas that necessitate the use of existing parking spaces shall not obstruct any required parking spaces nor detract from the minimum required parking spaces for the primary use, if an improved property, unless approved by the city.
9.
The applicant shall provide safe and appropriate vehicular ingress and egress for the site, if applicable.
10.
Applicant shall provide a means of securing all merchandise, equipment and temporary structure(s) from vandalism, theft and windstorm.
11.
Applicant shall provide proof of liability insurance, not less than one hundred thousand dollars ($100,000.00) protecting applicant and the city from all claims that may arise from operations in connection with the seasonal vendor receipt. A certificate issued by the Flagler County Health Department and fire marshal for food and beverage sales, to include all applicable State of Florida licensing agencies, as required, shall be provided prior to the issuance of a receipt.
SECONDHAND DEALERS AND SECONDARY METALS RECYCLERS
Brief Description. Must show current license issued by the listed agency, as per listed statute.
Not including pawn shops, sale of secondhand or used motor vehicles, automobiles, and sale of secondhand or used firearms.
Examples:
Pawn broker (requires specific commission approval) ..... Dept. of Revenue; 538.09 Precious metals dealer ..... Dept. of Revenue; 538.09 Consignment shop ..... Dept. of Revenue; 538.09 SKATING RINK
Brief Description. Every person who operates for profit a rink used for the purpose of roller or ice skating.
Examples:
Ice skating rink
Roller skating/roller blading rink
STORAGE AND MINI WAREHOUSE
Brief Description. Any business which rents or leases for profit space in a mini warehouse or storage facility.
UNCLASSIFIED CATEGORIES
Brief Description. Every person engaged in the operation of any business that is not designated under any of the general categories shall pay a local business tax of fifty-five dollars and twelve cents ($55.12).
(Ord. No. 2007-02, § 1(Exh. A), 1-25-07; Ord. No. 2007-33, § 3, 10-25-07; Ord. No. 2008-08, § 4, 10-16-08; Ord. No. 2009-04, § 2, 2-26-09; Ord. No. 2011-11, § 1, 7-14-11; Ord. No. 2013-09, § 1, 7-23-13)