1563 ORDINANCE NO. 1563
AN ORDINANCE OF THE CITY OF SANFORD, FLORIDA,
AMENDING CHAPTER ~16, SECTIONS 16-5 AND 16-12
THEREOF, THE CODE OF THE CITY OF SANFORD,
FLORIDA, AS AF~NDED IN 1972, SAID SECTION
16-5 PROVIDING FOR THE DATE OF THE INVENTORY
VALUE TO BE JULY 31 NEXT PRECEEDING THE LICENSE
YEAR AND SAID SECTION 16-12 PROVIDING FOR A
SCHEDULE OF OCCUPATIONS AND LICENSE TAXES,
SAID AMENDMENT CHANGING SUCH SCHEDULES OF
OCCUPATIONS AND INCREASING THE LICENSE TAXES
I~OSED.
BE IT ENACTED BY THE PEOPLE OF THE CITY OF SANFORD,
FLORIDA:
SECTION 1: That Section 16-5, The Code of the City
of Sanford, Florida, as amended in 1972, providing for a written
statement of stock of goods, wares, or merchandise, etc. shall
be and the same is hereby amended to read as follows:
"The value of a stock of goods, wares, or
merchandise, shall mean inventory value
of July thirty-first next preceeding the
license year fOrwhiCh a license is applied."
SECTION 2: That Section 16-12, The Code of the City
of Sanford, Florida, as amended in 1972, providing for schedule
of occupations and license taxes, be and the same is hereby
amendedto read accordinglyto the attached schedule specifically
incorporated herein.
SECTION 3: That effective upon the date of this ordin-
ance the amount of license tax levied and imposed upon every
person who shall engage in or manage any occupation, business
or profession within the City of Sanford, Florida, is hereby
fixed, graded and determined according to the said schedule
attached hereto and incorporated herein.
SECTION 4: That all ordinances or parts of ordinances
in conflict herewith be andzthe same are hereby repealed.
SECTION 5: That this Ordinance shall become effective
immediately upon its passage and adoption.
PASSED AND ADOPTED this 13th day of july ,
A.D., 1981.
MAYOR
ATTEST:
CERTIFICATE
I, H. N. Tanm, Jr., City Clerk of the City of Sanford,
Florida, do hereby certify that a true and correct copy of
the foregoing Ordinance No. 1563, PASSED and ADOPTED by the
City Commission of the City of Sanford, Florida, on the 13th
day of July, ~981, was POSTED at the front door of the City
Hall in the City of Sanford, Florida, on the 14th day of July,
1981.
City of Sanford, Florida
-A
ABSTRACT COMPANY ....................................... $ 75.00
This classification includes companies in
the business of furnishing title insurance
and/or abstracts of titles.
ACCOUNTANT ............................................. $ 37.50
This classification includes general ac-
counting, bookkeeping, income tax prepara-
tion, and other related endeavors. For Cer-
tified Public Accountant, see PROFESSIONAL.
ADDRESSING SERVICE ..................................... $ 37.50
This classification includes addressing,
mailing, duplicating, mimeographing, xerox-
ing and services of a similar nature, in-
cluding stenographer. For Public Steno-
grapher alone, see PUBLIC STENOGRAPHER.
ADVERTISING AGENT OR AGENCY (See Chap. 3, City Code)...$ 52.50
Advertising by any lawful method except
sound trucks or trade inducement companies.
ADVERTISING, SOUND TRUCK, each vehicle ................. $112.50
Must have Police Department approval.
ADVERTISING, TRADE INDUCEMENT COMPANY ................. $225.00
AGENCY ................................................. $ 37.50
Includes any type agency or bureau not other-
wise specifically classified in the License
Schedule.
AIRCRAFT, for HIRE, each ............................... $ 37.50
Maximum Charge ............ $225.00
This classification includes air taxi,
charter service, air ambulance, rent-a-
plane, etc.
AIRFREIGHT COMPANY ..................................... $150.00
AIRCRAFT, FLIGHT INSTRUCTION ........................... $ 37.50
ALCOHOLIC BEVERAGES (See Chapter 3, City Code) (As
provided in Florida Statutes)
AMBULANCE SERVICE, EACH VEHICLE ........................ $ 37.50
AMUSEMENT ARCADE:
A collection of amusement and/or music
machines located in a building.
OPERATOR .......................................... $112.50
PLUS each machine operated, or amusement .......... $ 37.50
PLUS each music machine .......................... $ 37.50
AMUSEMENT PARK:
A collection of mechanical rides,
permanently located~
OPERATOR .......................................... $112.50
PLUS each ride or machine ....................... $ 37.50
Mechanical rides are subject to a safety
check by the Building Inspector before
being placed into operation.
PLUS each concession stand ........................ $ 37.50
Subject to approval by the Health Department
ANIMAL HOSPITAL ........................................ $ 52.50
This classification includes a hospital for
cows, horses, dogs, cats or any other domes-
tic animal. This license is not required if a
licensed Veterinarian or Veterinarian Surgeon
maintains the hospital in conjunction with his
services.
ANTIQUES ............................................... $137.50
Definition: Merchandise of intrinsic value.
If any new merchandise is sold, issue
Merchant's License rather than above license.
APARTMENT HOUSE, each unit ............................. $ 7.50
Maximum Charge ........... $112.50
Owner's residence'unit not included
in computing the numbe~ of units.
Four or more accommodations require
Florida State Commission Division of
Hotels and Restaurants License.
ARMORED CAR SERVICE, each vehicle ...................... $ 37.50
ARTISAN AND/OR CRAFTSMAN ............................... $ 15.00
One person working alone and meeting all
the qualifications of existing city
ordinances relating to his trade,
ATHLETIC OR RECREATIONAL FACILITIES, for profit ........ $ 75.00
This classification includes archery ranges,
baseball fields, football fields, go-cart
tracks, golf course, gymnasiums, rinks,
shuffleboard, switching pools, tennis courts
and other similar facilities not otherwise
specifically classified in the License
Schedule.
AUCTIONEER ............................................. $150.00
AUCTION HOUSE .......................................... $ 75.00
Regularly scheduled auctions of household
goods, electrical goods, tools, etc.
AUCTION SALE, REAL ESTATE ONLY ......................... $ 75.00
AUCTION SALE, AIRCRAFT, VEHICLES, OR BOATS ............. $ 75.00
AUCTION SALE, IMPORTED MERCHANDISE AND/OR JEWELRY ...... $150.00
All auctions must be conducted by a
licensed auctioneer.
AUTOMOBILE, TRUCK, TRACTOR, MOTORCYCLE, AIRCRAFT OR
MOBILE HOME DEALER (See Chapter 5, City Code)$112.50
AUTOMOBILE ASSOCIATION AGENCY ........................ $ 37.50
AGENT solicitating insurance in conjunction
with membership enrollment, each agent ....... $ 37.50
AUTOMOBILES FOR HIRE:
TAXIS, each vehicle .......................... $ 37.50
(See Chapter 27, City Code and Ordinance
#1494)
AUTOMOBILES AND/OR TRUCKS, each vehicle ...... $ 37.50
Maximum Charge ...... $225.00
This classification includes U-Drive-It
or other rental plans.
AUTOMOBILE PARKING LOT OR STORAGE GARAGE ............... $ 37.50
AUTOMOBILE TRAILER RENTAL HEADQUARTERS ................ $ 37.50
Trailer rental services are under the
control of the Florida Railroad Commission
and no city licenses are required for
each unit.
AUTOMOBILE WRECKER SERVICE, each vehicle ............... $ 37.50
- B -
BAKERY AND RETAIL STORE ................................ $ 37.50
BAKERY ROUTE, each vehicle ............................ $ 52.50
BAKERY WHOLESALE ROUTE, each vehicle ................... $ 52.50
Does not apply to vehicles operated from
wholesale businesses licensed under Sec.
205.59 Florida Statutes.,
BANKS ..... (12 USC 548, 2-24-71 CCM) .................... $375~00
BARBER SHOPS:
First Chair .................................. $ 15.00
Each additional chair ........................ $ 7.50
Each Barber nmst be certifiedby the
State of Florida ~
Barber s Board
BATHS, TURKISH, STEAM, SUANA, ETC ...................... $ 37.50
Florida State Certificate of Approval
required. If massage treatments are
given, each Masseur must be certified
by the Florida State Board of Health
and licensed by the City.
BEAUTY SHOPS:
First operator ............................... $ 15.00
Each additional operator ..................... $ 7.50
Each Operator must be certified by
the Florida Board of Cosmetology.
BOATS FOR HIRE:
CRUISING, FISHING OR HOUSEBOATS, each ........ $ 37.50
Maximum ChargeS150.00
CANOES, ROWBOATS, OR SAILBOATS, each ......... $ 15.00
Maximum Charge$150o00
SIGHTSEEING, each ............................ $ 37.50
Maximum ChargeS150.00
BOAT DEALER, NEW AND/OR USED ........................... $112.50
Includes boats, motors, trailers and
equipment.
BOAT REPAIR YARD ....................................... $ 75.00
Includes designing, building and
repairing boats.
BOAT STORAGE:
WET SLIPS, each .............................. $ 1.50
PIGEON-HOLE DRY STORAGE SPACE, each .......... $ 1.50
BONDSMAN ............................................... $ 75.00
BOND BROKER OR DEALER .................................. $150.00
This classification includes a dealer in
State, County, Municipal or similar type
bonds.
BOOTBLACK .............................................. $ 7.50
When not in conjunction with another
licensed business.
BOTTLED GAS DEALER ..................................... $ 37.50
Each vehicle ................................. $ 52.50
For.installation of gas appliances,
See CONTRACTOR.
BOTTLED WATER COMPANY .................................. $ 37.50
Each vehicle ................................. $ 52.50
BOWLING ALLEYS:
First five alleys ............................ $ 37.50
Each additional alley ........................ $ 7.50
BROKER ................................................. $ 37.50
Except otherwise specifically classified
in the License Schedule.
BUILDING & LOAN ASSOCIATIONS ........................... $375.00
BUS LINES:
INTERCITY .................................... $112.50
SIGHTSEEING .................................. $ 75.00
CARNIVAL OR STREET FAIR, per week or fraction thereof..$625.00
CATERER ................................................ $ 37.50
Each vehicle ................................. $ 52.50
This classification includes a person or
company that provides food and/or drinks
to homes, parties, offices or businesses.
County Health Inspection required.
CIRCUS, per day ........................................ $150.00
CLEANERS AND/OR lAUNDRIES:
1 3 employees .............................. $ 22.50
4 5 employees .............................. $ 37.50
6 -10 employees .............................. $ 60.00
11 or more employees .......................... $ 75.00
CLOSING OUT SALE, (See Ordinance #927) ................. $ 75.00
Fee charged is either the amount of
previous year's license or $75.00,
whichever is less.
COIN OPERATED MACHINES:
AMUSEMENT MACHINES, each .......................... $ 37150
Definition: Machines or devices which are
played for amusement or score and not for
vending~erchandise or rendering a service.
(Continued Next Page)
COIN OPERATED MACHINES: (Continued)
MUSIC PLAyING MACHINES, each ...................... $ 37.50
WASHERS, DRYERS, DRY CLEANING MACHINES, each ...... $ 3.75
Self service laundry ....... Maximum Charge .... $112.50
CAR WASH MACHINES, each ........................... $ 3.75
OTHER AMUSEMENT, SERVICE OR MERCHANDISING
MACHINES not herein specifically classified
shall pay such tax as shall be determined
from time to time by the License Official
with City Commission approval on a basis
comparable with other coin operated machines.
EXEMPTIONS
Coin operated parcel checking lockers,
postage stamp machines, cigarette vending
machines, citrus juice vending machines,
public toilets are exempt from city licenses.
COIN OPERATED COPY MACHINES ............................ $ 11.25
COLD STORAGE OR OTHER WAREHOUSES ....................... $ 37.50
COMMERCIAL OR JOB PRINTING
1 - 3 employees .............................. $ 22.50
4 - 5 employees .............................. $ 37.50
6 -10 employees .............................. $ 60.00
11 ori~oreemployees .......................... $ 75.00
CONCESSION STAND:
Temporary stand at sporting events, shopping
center, promotions, etc., maximum five days
per event, per day ........................... $ 7.50
Permanent stand .............................. $ 37.50
CONTRACTORS AND/OR SUBCONTRACTORS:
CLASSIFICATION -
CONTRACTORS - Building, Mechanical,
Electrical, Air Conditioning, Pool,
Roofing, Sheet Metal, Plumbing, and
Screen Enclosure - Requirements: $1,000.00 Surety Bond.
If State Certified, a copy of current
State Certificate.
If not State Certified, a copy of State
Registration and current City of
Sanford Certificate of Competency
SUBCONTRACTORS/SPECIALTY includes
tiling, paving, painting, land clearing,
house moving, etc. and any other contractor
not specifically classified in license schedule.
$1,000.00 Surety Bond.
(Continued Next Page)
CONTRACTORS AND/OR SUBCONTRACTORS: (Continued)
FEES
Contractor working alone ..................... $ 22.50
Contractor and 1 - 4 employees ............... $ 75,00
Contractor and 5 - 9 employees ............... $112.50
Contractor and 10 or more employees .......... $150.00
- D -
DAIRY .................................................. $ 37.50
Each vehicle ................................. $ 52.50
(Does not apply to vehicles operated from
a wholesale business licensed under Sec.
205.59 Florida Statutes.)
DANCE HALLS (See Chapter 18, City Code) ................ $112.50
DAY lABORER .......................... No License Required
Definition: A person maintaining no place
of business, representing himself as being
under the direction and control of the person
for whom he is working and has no other person
working for him.
DAY NURSERY OR KINDERGARTEN ............................ $ 37.50
Definition: An institution or place in
which two or more children not of common
parentage are received for periods of not
less than four hours at any one time, for
care apart from their parents, for com-
pensation. Must be approved by the State
of Florida Health & Rehabilitative Services.
DELICATESSEN ........................................... $ 37.50
Definition: An establishment that sells
prepared food or meals to be eaten
elsewhere. Requires County Health
Inspection.I
DETECTIVE AGENCY ....................................... $ 37.50
DETECTIVE OR INVESTIGATOR, each .............. $ 37.50
DISCOUNT CORPORATIONS .................................. $150.00
D, OG LICENSE: ~'~ ~'~
(Interlo~al agreement effective 10/~80
with Seminole County to provide animal
control within the City as per Chapter 4
of City Code).
DRESSMAKING AND/OR ALTERATIONS ......................... $ 15.00
Persons working in the home and not
employing assistants are exempt.
- E
ELECTRIC LIGHT & POWER COMPANIES ....................... $375.00
ENGRAVER ............................................... $ 37.50
Not in conjunction with a licensed business.
ENTERTAINMENT, SHOWS, CONCERTS, ETC., p&r day .......... $ 75.00
When not held in a licensed theater and
when the gross proceeds are not devoted
solely to bona fide religious, charitable,
educational or fraternal purposes.
EXEMPT LICENSE (Sec. 205.162 Florida Statutes)
Must be 65 or older and submit proof.
Must be resident of Seminole County.
Must not use over $1,000.00 of personal
capital in business ie: including
automobile, equipment, furniture, building, etc.
EXPRESS COMPANIES ...................................... $150.00
Does not apply to Express Companies
regulated and operated under Florida
Statute 195.14.
- F -
FISH PEDDLER ........................................... $ 37.50
No License required if licensed by the
Florida Shell Fish Commission.
FLORIST ................................................ $ 37.50
FORTUNE TELLER ......................................... $625.00
This classification includes Fortune Teller,
Palmist, Clairvoyant, Phrenologist, Spirit-
ualist, Crystal Gazer, Seers, Character
Reader, Spirit Medium, Hypnotist (other than
a Licensed Medical Doctor), Absent Treatment
Healer, Faith Healer, and every person engaged
in any occupation of a similar nature.
(Continued Next Page)
FORTUNE TELLER (Continued)
Must exhibit a State & County License
before City License is issued. Cannot
be renewed except by approval of the
City Commission.
FRUIT AND/OR VEGETABLE DEALER:
PERMANENT STAND ................................... $ 37.50
If merchandise other than fruit and/or
vegetables is sold, issue Merchant's
License rather than above License.
PEDDLER, (See Ordinance #917)
Exhibiting Grower's Certificate ........... No Charge
No Grower's Certificate, each vehicle ........ $ 52.50
WHOLESALE DEALER OR BROKER ........................ $ 37.50
- G
GARBAGE AND/OR TRASH DISPOSAL COMPANIES ................ $ 37.50
Each vehicle ................................. $ 52.50
GAS COMPANIES .......................................... $300.00:
GASOLINE, KEROSENE, OIL WHOLESALE DISTRIBUTORS ......... $112.50
GASOLINE SERVICE STATIONS:
First two pumps .............................. $ 22.50
Each additional pump ......................... $ 3.75
Includes a stock of $500.00 worth of
non-petroleum mercbandise when paying
$22.50 or more for a license. A Retail
Merchant's License is required for sale
of merchandise inventory in excess of
$500.00.
GREASE, OIL, TALLOW, ETC., SALVAGE COMPANIES ........... $ 37.50
Each vehicle ................................. $ 52.50
- H -
HOSPITAL, operated for profit .......................... $112.50
Must be Licensed by the Florida Board
of Health.
HOTELS, MOTELS, TOURIST HOMES, BOARDINGHOUSES, ETC:
Each room .................................... $ 2.25
Minimum Charge ...... $ 7.50
If food is served, a Florida State
Commission Division of Hotels License
is require~. Three or more rooms
require State License.
- I -
ICE CREAM AND/OR FROZEN CUSTARD SHOP ................... $ 52.50
Requires County Health Inspection
ICE CREAM, SNO CONE, POPCORN, ETC. VENDOR
Each vehicle ................................. $ 15.00
Requires County Health Inspection
INSURANCE COMPANY ...................................... $ 37.50
A company license is required whenever
insurance of the company in question is
being sold or solicited within the city
limits through independent agencies or
company branch offices.
INSURANCE SOLICITORS OR AGENTS ......................... $ 37.50
The company represented by the agent
must also be licensed.
INTERIOR DECORATOR $ 22 50
If merchandise is sold, issue Merchant's
License rather than above License.
JUNK DEALER (See Chapter 15) .......................... $ 52.50
Each vehicle $ 75 001
- K -
KENNELS ................................................ $ 37.50
MERCHANTS, WHOLESALE MOBILE UNIT, each vehicle ......... $ 52.50
Except vehicles operated from wholesale
businesses licensed under Sec. 205.59
Florida Statutes.
MESSAGE AND/OR PACKAGE DELIVERY SERVICE ................ $ 37.50
MONLRMENTS AND/OR TOMBSTONES: SALES, see MERCHANT SCHEDULE
INSTALLATION, see SPECIALTY CONTRACTOR SCHEDULE
MANUFACTURER, see MANUFACTURER SCHEDULE
MIDWIFE ................................................ $ 37.50
MUSEUM, for profit ..................................... $ 75.00
This classification includes museums,
exhibitions of animals, relics, or
other articles of historical interest.
- N
NEWS STAND ............................................. $ 22.50
Not in conjunction with another licensed
business.
NURSING AND/OR CONVALESCENT HOME ....................... $ 52.50
Florida State Board of Health Certificate
required.
NURSERY, SHRUBS, PLANTS, ETC ........................... $ 37.50
Each vehicle ................................. $ 52.50
- 0
ORGAN AND/OR PIANO TUNER OR TECHNICIAN ................. $ 15.00
Each vehicle ................................. $ 22.50
KEYMAKER AND/OR LOCKSMITH .............................. $ 15.00
When not in conjunction with a
licensed business.
- L -
LABORATORY ............................................. $ 52.50
LAND DEVELOPMENT MANAGEMENT OFFICE ..................... $ 52.50
LINEN, TOWEL, DIAPER, UNIFORM SERVICE COMPANY .......... $ 37.50
Each vehicle ................................. $ 52.50
LOAN COMPANY ........................................... $225.00
Small Loan Company licensed by the State
of Florida under Chapter 516 Florida
Statutes and does not include banks,
trust companies, savings and loan
associations, credit unions, industrial
loan companies or pawnbrokers.
-M -
MANUFACTURERS:
1 - 3 employees .............................. $ 22.50
4 - 5 employees .............................. $ 37.50
6 -10 employees .............................. $ 60.00
11 or more employees .......................... $ 75.00
IMERCHANTS, RETAIL AND/OR WHOLESALE:
Merchants, Retail or Wholesale, shall pay
a License Tax based upon full cash value
of the stock carried as of July 31
immediately preceeding the license year at
the following rates:
Stock of $ 1.00 to $ 500.00 ................... $ 22.50
Stock of $ 501.00 to $1,000.00 ................... $ 30.00
Stock of $1,001.00 to $2,000.00 ................... $ 45.00
Stock of $2,001.00 to $3,000.00 ................... $ 60.00
Stock of $3,001.00 to $4,000.00 ................... $ 75.00
For each additiona~ $1,000.00 of Stock or
fraction thereof .................................. $ 2.25
- p -
PAWNBROKER ............................................. $187.50
PEDDLERS (See Chapter 18, City Code)
Except as otherwise specifically
classified in the License Schedule ........... $112.50
PHOTOGRAPHER ........................................... $ 37.50
PONY RIDES, LIVE ANIMALS ............................... $ 37.50
POOL TABLES:
First Table .................................. $ 60.00
Second Table ................................. $ 22.50
Each additional table ........................ $ 15.00
Coin operated pool tables, each .............. $ 37.50
PORTABLE TOILET SERVICE COMPANY ........................ $ 37.50
PROFESSIONAL
Not otherwise specifically classified in
the License Schedule ......................... $ 75.00
Except Ministers and Teachers.
Must be Certified by the appropriate
FlOrida State Boards in their respective
professions.
PROMOTERS OF SPORTS OR ENTERTAINMENTS .................. $ 75.00
PUBLISHERS:
BOOKS ........................................ $150.00
DAILY NEWSPAPERS ............................. $ 75.00
WEEKLY NEWSPAPERS ............................ $ 37.50
WEEKLY NEWSPAPERS AND PERIODICALS ............ $ 75.00
WEEKLY SHOPPING GUIDES, RADIO GUIDES,
TV GUIDES, ETC ............................. $ 37.50
- R
RAILROAD COMPANIES ..................................... $375.00
RAILWAY EXPRESS COMPANY ................................ $300.00
Regulated by Florida State Statute 195.14.
REAL ESTATE BROKER/MORTGAGE BROKER ..................... $ 37.50
Must be licensed by the Florida Real
Estate Commission.
RECREATION - See ATHLETIC
REDUCING SALON OR HEALTH CLUB .......................... $ 37.50
If massage treatments are given, each
Masseur must be certified by the Florida
State Board of Health.
RENTAL ESTABLISHMENT ................................... $ 37.50
Each vehicle ................................. $ 52.50
If merchandise is also sold, issue a
Merchant's License rather than above
license.
RENTAL STORAGE AND WAREHOUSE WITH NO SALE FROM THE
FACILITY .......................................... $ 60.00
(Up to 5,000 square feet)
In the event the facility exceeds 5,000
square feet, there shall be an additional
fee of $4.50 for each additional 1,000 s~.ft.
REPAIR SHOPS:
1 - 3 employees .............................. $ 22.50
4 - 5 employees .............................. $ 37.50
6 -10 employees .............................. $ 60.00
11 or more employees .......................... $ 75.00
Permits a stock of parts without a
Merchant's License, if parts are used
strictly in repair business.
RESTAURANTS AND DRIVE INS:
1 - 10 seats or counter spaces ............... $ 30.00
11 - 20 seats or counter spaces ............... $ 45.00
21 or more seats or counter spaces...~ ........ $ 60.00
Requires State of Florida Division of
Hotels and Restaurants License.
RIDES, MECHANICAL, each ................................ $ 37~50
This classification includes Ferris Wheels,
Merry Go Rounds, Roller Coasters and other
similar rides, except coin operated kiddie
rides.
Subject to Safety Check by the City Building
Inspector before placed into operation.
RUMMAGE SALE, (See Chapter 18, Sections 47 & 48,
City Code)
Maximum of three days per sale, per sale .......... $ 7.50
Charitable, fraternal, religious, or
educational organizations exempt upon
approval of the City Manager.
- S -
SCHOOLS ................................................ $ 37.50
Includes all schools not otherwise
specifically classified in the
License Schedule.
SECONDRAND DEALER ...................................... $ 37.50
Includes all secondhand merchandise
except aircraft, vehicles, or boats.
If new merchandise is also sold, issue
Merchant's License rather than above
license.
SERVICE ESTABLISHMENT .................................. $ 37.50
This classification includes any non-
professional service, having an
established place of business in the
city and not otherwise specifically
classified in the License Schedule.
No part of the business shall consist
of the sale of merchandise or tangible
property.
SERVICE FROM A VEHICLe, each vehicle ................... $ 52.50
Not otherwise specifically classified
in the City License Schedule, covering
services performed from a vehicle. No
sale of merchandise permitted.
SIGN PAINTERS OR SIGN WRITERS .......................... $ 15.00
This classification includes painting
portable signs, showcards, window and
door lettering, truck lettering, etc.
SIGNS, NON-PORTABLE
ERECTING, See SPECIALTY CONTRACTOR SCHEDULE
PAINTING, See SPECIALTY CONTRACTOR SCHEDULE
MANUFACTURING, See MANUFACTURER SCHEDULE
SODA FOUNTAIN AND/OR JUICE BAR ......................... $ 15.00
When not in conjunction with another
licensed business. Always requires
County Health Inspection.
SOLICITORS (See Chapter 18, Sections 59 & 60, City Code)
SOLICITORS regulated by Interstate
Commerce Commission .................... No Charge
SOLICITORS not regulated by Interstate
Commerce Commission and not
representing a business licensed
by ~he City. ............................... $ 37.50
SPORTING GOODS STORE (See Ordinance ~878)
This classification includes the sale
of athletic, hunting, fishing, camping
equipment and all types of legal fire-
arms and ammunition. The Schedule of
Fees is the same as a Retail Merchant.
- T -
TAlLOR ................................................. $ 15.00
TAXI CAB (See AUTOMOBILES FOR HIRE)
TELEGRAPH COMPANY ...................................... $375.00
TELEPHONE ANSWERING SERVICE ............................ $ 37.50
TELEPHONE COMPANY ...................................... $375.00
TELEVISION CABLE COMPANY .............................. $375.00
THEATER ................................................ $225.00
TRAILER PARK ............................................ $ 37.50
PLUS FOR EACH TRAILER SPACE .................. $ .75
TRANSFER OR TRUCKING COMPANIES ......................... $ 37.50
This classification includes general
hauling and freight transportation.
Transfer Companies under the jurisdiction
Of the Florida Railroad Commission are
exempt from requiring a City License.
TREE TRIMMING, LAWN MAINTENANCE ........................ $ 37.50
Each Vehicle ................................. $ 52.50
- U -
UNDERTAKER, EMBALMER, FUNERAL HOMES .................... $112.50
Funeral Director and/or Embalmer in
charge must be certified by the Florida
Board of Funeral Directors & Embalmers,
Florida Statutes Chapter 470.
UNCLASSIFIED:
Any person engaged in any lawful business,
profession, or occupation not specifically
mentioned or covered by ordinance shall pay
the annual license tax as follows:
SALES OR SERVICE ESTABLISHMENT .................... $ 37.50
PROFESSIONAL SERVICES ............................. $ 75.00
WHOLESALE SALES FROM VEHICLE ...................... $ 52.50
Does not apply to vehicles operated from
wholesale businesses licensed under Section
205.59 Florida Statutes.
-V -
VETERAN'S EXEMPTIONS:
A Veteran with a 10% or more disability
will be allowed an exemption up to $50.00
annually with tbe following qualifications
and approval of the City Commission:
1. Government Certificate rating the
disability.
2. Resident of Florida.
3. Honorably discharged veteran.
4. Proof of compensation from local
field office.
5. If from another Florida City~
furnish proof that be is not
receiving an exempt license
from that City.
-W -
WATER COMPANY .................................... ...... $150.00
WATER SOFTENER SERVICE AND/OR RENTAL COMPANY ........... $ 37.50
Each vehicle ................................. $ 52.50
WINDOW WASHING OR MAINTENANCE SERVICE .................. $ 37.50
Each vehicle ................................. $ 52.50
WOOD YARD .............................................. $ 15.00
Stenstrom, Mclntosh, Julian, Colbert Whigham,
~ttorneys and Counsellors at Law
Douglas Stenstrom Kenneth W. Mclntosh Ned N. Julian, Jr.
William L, Colbertfrank C. Whigham Thomas iLWhigham
Clayton D. Simmons
Saite 22 flagship Bank
rost Office Dox 1330 Sanford,florida 32771 (305) 322-2171
September 14, 1981
Mayor and City Commission
City of Sanford
Sanford, Florida 32771
RE: Occupational License Fees
Dear Gentlemen:
By Ordinance No. 1563 passed and adopted July 14, 1981, the
Commission established a new schedule of occupational license
taxes. This was permitted by Section 205.043, Florida
Statutes. A copy of the Statute is attached for your re-
view. In attempting to enforce the Ordinance, Mr. Tamm
has encountered difficulty and has asked for an opinion.
The State governs how much the increase can be as follows:
100% for occupational license taxes which are
$100.00 or less; 50% for occupational license
taxes which are between $101. and $300.; and
25% for occupational license taxes which are
more than $300.
Based on the language of the Statute I would conclnde if
a business was previously paying an occupational license
tax in excess of $300., any increase would be limited to
a maximum of 25%.
In addition, the statute provides that the authority to in-
crease occupational license taxes shall not apply to any
licenses granted to any utility franchised by the munici-
pality for which a franchise fee is paid. I would there-
fore conclude that the City iS without authority in in-
crease fees to franchised utility services. Finally, I
believe the form of Ordinance No. 1563 is legally suffi-
cient and does not need to be changed. But, the enforce-
Mayor and City Commission
September 14, 1981
Page 2
ment must be done in conjunction with the limitations placed
by Section 205.043, Florida Statutes.
If I may be of further assistance, please feel free to con-
tact me.
Sincerely,
STENSTROM, McINTOSH, JULIAN,
COLB T &~
William L. Colbert
/pkc
cc: Pete Knowles
Henry.Tamm