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The City of Avon Park requires all businesses located in or operating in the City of Avon Park (excluding businesses which are exempt) to pay an annual Local Business Tax Receipt fee. Businesses that are exempt are still required to apply for a Local Business Tax Receipt.
The Local Business Tax Receipt applications can be obtained in City Hall at 123 E Pine St, Avon Park, Florida (or from the link up above). See above Link for more detail.
City Ordinance and Code
- 175-1. Issuance.
- 175-2. Payment of license fees; terms and expiration.
- 175-3. Transfers; fee.
- 175-4. Penalties for late applications or renewals.
- 175-5. Multiple occupations at one place of business.
- 175-6. Display required.
- 175-7. Revocation.
- 175-8. Fee schedule.
- 175-9. Stock value declaration.
- 175-10. Special fee for contractors.
- 175-11. Fees for occupations not enumerated.
- 115-12. Notice of delinquent tax on vending machines.
[HISTORY: Adopted by the City Council of the City of Avon Park as Art. II of Ch. 14 of the 1979 Code. Section 175-8 amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I. Other amendments noted where applicable.]
Airports -See Ch. 81.
Contractor's -See Ch. 121.
Precious metals and stones dealers- See Ch. 185.
SoIicitors and canvassers -See Ch. 207.
Taxicabs - See Ch. 223.
Occupational licenses -See FS Ch. 205.
Veterans exemption -See FS Ch. 205.171.
175-2. Payment of license fees; terms and expiration.
All city occupational license taxes shall be payable on the first day of October of each year and shall expire on the 30th day of September of the next succeeding year. All license taxes not paid within thirty (30) days after the same are payable shall be considered in default and the City Clerk and Collector shall make affidavit for the arrest and trial of any person failing or refusing to pay the same. No license shall be issued for a longer period of time than one (1) year. No license shall be issued for any fractional portion of a year, except that any license may be issued on or after the first day of April and expire on the 30th day of September of the same year, upon payment of one-half (1/2) of the amount fixed as the price of such annual license.
175-3. Transfers; fee.
All occupational licenses may be transferred to a new owner where there is a bona fide sale of the business upon payment of the transfer fee of three dollars ($3.) and presentation of evidence of the sale and original license to the City Clerk. Upon written request and presentation of the original license, any license may be transferred from one location to another location in the city, upon payment of a transfer fee of three dollars ($3.).
- Any person engaging in or managing any business or profession without first obtaining a local occupational license required hereunder shall be subject to a penalty of twenty-five percent (25%) of the license determined to be due, in addition to any other penalty provided by this section. Those licenses not renewed by October 1 of any year shall be considered delinquent and subject to a delinquency penalty of ten percent (10%) for the month of October, plus an additional five
- Those licenses not renewed by October 1 of any year shall be considered delinquent and subject to a delinquency penalty of ten percent (10%) for the month of October, plus an additional five percent (5%) penalty for each month of delinquency thereafter, until paid, provided that the total delinquency penalty shall not exceed twenty-five percent (25%) of the occupational license fee for the delinquent establishment.
175-5. Multiple occupations at one place of business
Whenever, in any reasonable construction of this chapter, two (2) or more licenses are to be collected from the same person for carrying on any business, profession or occupation, where the same are jointly conducted at the place or business, then the only license required shall be the one calling for the higher license, and, where the sums to be collected are identical in the amount then either one shall be required, except as may be otherwise provided.
175-6. Display required.
Every person holding a license under this chapter shall keep it posted in a conspicuous place on the premises where the business or occupation so licensed is conducted, except that any license for any machine or device shall be posted conspicuously in or upon such machine or device.
A license issued pursuant to the provisions of this chapter may be revoked by the City Council, after a hearing affording due process, for any violation of any applicable law or ordinance by the license holder or any of his employees or agents.
175-8. Fee schedule.
[Amended 8-10-81 by Ord.No.693; 3-28-83 by Ord.No.725; 7-22-85 by Ord.No.775]
The fees for the indicated businesses, professions, occupations and activities shall be as shown below. These fees may be revised from time to time by resolution of the City Council.
1 Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
|Abstract or title company or agency||$55.00|
|Accountant or auditor||55.00|
|Advertising on streets, except local merchants||27.50|
|Aircraft agency, flying lessons||55.00|
|Aircraft agency, for hire||44.00|
|Ambulance service, each vehicle||33.00|
|Arcade operators, each||$ 55.00|
|Billiards or pool:|
|First Table||$ 27.50|
|Each additional table||11.00|
|First alley||$ 27.50|
|Each additional alley||11.00|
|Golf driving range||27.50|
|Coin-operated games and devices, each||3.00*|
|Coin-operated music devices, each||3.00*|
*NOTE: However, the rates set forth above shall not apply to Newspaper vending machines nor to vending machines owned. And operated by charitable, nonprofit organizations licensed to do business in the State of Florida, which machines shall be exempt from the payment of the occupational license fees, provided that said charitable nonprofit organizations are strictly complying with 205.192 and its successor statutes.
|Coin-operated radio and television, each||$ 3.00|
|Coin-operated weighing machines, each||5.00|
|Miniature golf course||27.50|
|Motion-picture theater, indoor||55.00|
|Motion-picture theater, outdoor||110.25|
|Park operators, each||220.00|
|Amusements and public performances for profit:|
|Per day||$ 110.00|
|Per day||$ 110.25|
|Riding devices, merry-go-rounds, Ferris wheels, etc.:|
|Skating rinks, each||55.00|
|Shooting galleries, each||27.50|
|Auctioneers, general merchandise, each:|
|Flat fee||$ 27.50|
|Gasoline service station||$ 27.50|
|New vehicles agency/dealer||110.25|
|Used vehicles agency/dealer||110.25|
|Rental agency, vehicles for rent:|
|Per location||$ 55.00|
|Vehicles for hire, taxi service:|
|First taxi||$ 16.50|
|Each additional taxi||11.00|
|Mechanic - Mobile||55.00|
|Auto detailing - Mobile||11.00|
|Auto paint shop||22.00|
|Ballgames, knife racks, cane racks or similar business||16.50|
|Permanently situated||$ 220.50|
|Mobile banking unit doing business in the city||27.50|
|First barber chair||$ 11.00|
|Each additional chair||11.00|
|Bath (Turkish. Swedish, mineral, etc.)||27.50|
|Battery manufacture or sales||27.50|
|Battery service station||11.00|
|Beauty parlor or salon:|
|First operator||$ 11.00|
|Each additional operator||11.00|
|Bicycle dealer, rental or repair||16.50|
|Billboard, advertising agency or company||55.00|
Provided that, for the purpose of this entry, one (1) billboard shall be considered as any surface whereon bills, signs, pictures or other advertising matter is posted, painted or otherwise attached, on which the posting surface is two hundred fifty (250) square feet or less; provided. Further, that when several billboards are used together the total square footage shall be computed to determine the number of billboards for the purpose of this entry; provided, further, that this entry shall not apply to signs advertising any business, occupation or profession licensed under this section and attached to the buildings wherein the same is conducted. [Amended 2-10-86 by Ord. No.781]
|4 or fewer boards||$ 11.00|
|Each additional board||2.75|
|Book or magazine agent||27.50|
|Bootblack stand only, each||5.50|
|Bottled water softener, rental service||27.50|
|Brick and cement yard or factory||55.00|
|Stocks and bonds||27.50|
|Futures and options||165.00|
|Building and loan association||220.50|
|Bus line, office and station space||27.50|
|Cabinet or carpenter shop||27.50|
|Candy manufacturing, wholesale or retail||27.50|
|Candy stand or shop||5.50|
|Canning and juice plant||55.00|
|Card writing, metal stamping, engraving||22.00|
|Carpet and rug cleaners||27.50|
|Caterer and/or catering service||27.50|
|Certified public accountant||55.00|
|Cigar and tobacco dealer||27.50|
|Cold storage, renting space lockers||27.50|
|Collection and claim agency||27.50|
|Commission merchant and wholesale produce merchant||27.50|
|Contractor, general building||11.00|
|Contractors, subtypes, each||11.00|
|Credit associations, firms or corporations, each||27.50|
|Curios, dealers in||55.00|
|Dairy, milk distributor or producer:|
|1 to 40 cows||$ 11.00|
|Over 40 cows||22.00|
|Dance hall or ballroom, public||110.25|
|Flat agency fee||$ 55.00|
|Fee per investigator||27.50|
|Dynamite or explosives, dealer||16.50|
|Electrical machines, appliances or supplies||22.00|
|Electric light and power company||220.50|
|Engineer, civil, consulting, drafting, electrical||55.00|
|Exhibits, freaks or other curiosities||11.00|
|Exterminator, termite and pest||55.00|
|Ferris wheel, per week||22.00|
|Fertilizer, agency or dealership||27.50|
|Flying jenny or merry-go-round, per week||22.00|
|Fortune-teller, phrenologist, palmist, soothsayer, per day||551.25|
|Foundry and machine shop||38.50|
|Fruit and vegetable sales, cars or trucks||27.50|
|Fruit and vegetable stands, each||11.00|
Fruit and vegetable dealers selling from vehicles are not permitted to park on a street right-of-way or city property.
|Games and devices, automatic or otherwise||$ 11.00|
|Garages, automotive repair||55.00|
|Gas distributor, bottled||55.00|
|Gas distributor, natural or pipe gas||220.50|
|Gasoline and oil, retail||33.00|
|Gasoline and oil, wholesale||110.25|
|Guns, dealer in arms, firearms||55.00|
|Hat cleaning and blocking||5.50|
|Hawker or street vendor||110.25|
|Hospital, sanatorium or similar institution||55.00|
|Hotel, apartment, boardinghouse, lodging home or motel:|
|5 to 15 rooms||$ 22.00|
|16 to 25 rooms||33.00|
|26 to 50 rooms||44.00|
|51 to 75 rooms||55.00|
|76 to 100 rooms||77.00|
|101 to 200 rooms||110.25|
|Over 200 rooms||165.25|
|Ice cream manufacturer or producer||27.50|
|Ice cream parlor||22.00|
|Ice cream vendor||11.00|
|Ice depots, no delivery||11.00|
|Ice manufacturer or producer||38.50|
|Truck or wagon, each||$ 11.00|
|Each additional vehicle||5.50|
|Import - Export Sales||55.00|
|Insurance companies, each||27.50|
Each person operating as an insurance company doing any kind of insurance business in the city, including those engaged in the business of insurance against loss by fire, indemnity, accident to persons, loss, theft or destruction of property, acting as surety on bonds, guaranteeing the fidelity of employees, insuring employees against accidents, plate glass insurance, life insurance and sick and benefit insurance, including all persons and companies as above soliciting business in the city through agents or otherwise, whether the home office is local or foreign
Insurance agents and solicitors representing fewer than 5 companies and soliciting insurance in this city on behalf of any company, association or the like referred to above
|Agents and solicitors, representing 5 or more companies||16.50|
|Janitor and commercial cleaning service||27.50|
|Jewelry, watch and jewelry repairs||55.00|
|Junk dealer, permanent location||55.00|
Each dealer must be housed in a permanent building and keep his property, such as secondhand automobiles and parts, within an enclosure out of public view, and said building must be constructed in accordance with fire ordinances and building codes.
|Junk dealer where property is not housed as specified above||110.25|
Dealers in junk shall hold their stock of this class of goods subject to inspection by the Chief of Police and shall keep a record of all purchases, the price paid for same and the name of the party from whom purchased.
|Knife and scissors sharpener||5.50|
|Laboratory, dental, chemical, etc.||55.00|
|Laundry plant (steam), facilities for dry cleaning and pressing||$ 55.00|
|Laundry service pickup station/agency||27.50|
|Laundry, self-service or coin-operated||55.00|
|Linen, towel and uniform laundry service||55.00|
|Locksmith or keysmith||33.00|
|Lumber and building materials||110.25|
|Lumber and building materials. including cement block manufacturing||132.00|
|Lunch stand, no seats||22.00|
|Machine and repair shop||55.00|
|Manufacturer, cement blocks and precast concrete||110.25|
|Manufacturer, not otherwise specified||55.00|
|Medicine vendor, patent:|
|By shows, per day||$ 110.25|
|Mental healer (not including Christian Science)||110.25|
|First $1.000 in stock||$ 11.00|
|Next $1.000 in stock||5.50|
|Each additional $1.000 in stock over $2.000. or major fraction thereof||.50|
The provisions as to retail merchant applies to drugstores, food stores and all stores and mercantile establishments not more specifically covered elsewhere in this section.
|Merchant wholesale, not specified||44.00|
|Monument and tombstone, carving or sale||11.00|
|Motorcycle (sale or repair)||27.50|
|Moving-picture show or theater||55.00|
|Musician, per day||5.50|
|Nursery, lawn and shrubbery||27.50|
|Oculist optician, optometrist||55.00|
|Packing house or canning plant||55.00|
|Painter and/or paperhanger||11.00|
|Pawnbroker or pawnshop, permanent||110.25|
|Peat moss or sod, sale from trucks||11.00|
|Physician and/or surgeon||55.00|
|Popcorn and/or peanut stand or machine||5.50|
|Precious metals and stones dealers||55.00|
|Precooling of trucks or railcars||27.50|
|Radiator repair shop||55.00|
|Radio and television repair shop||55.00|
|Real estate broker||55.00|
|Real estate salesman||22.00|
|Recreational Scuba Instructor||105.00|
Each person offering or conducting recreational scuba instruction for any consideration whatsoever, at any facility within the City of Avon Park, including a Park or Beach. Further, each person using a public Beach or swimming area, who is required to obtain an occupational license under this provision of Avon Park Code shall as a condition of the issuance of the occupational license provide to the City of Avon Park proof of professional liability insurance in the amount of not less than one million ($1,000,000.00) dollars wherein the City of Avon Park is a listed additional insured on the applicants policy of professional liability insurance. The applicant must attach an original of the Certificate of Insurance with the application for the occupational license.
|Repair of furniture||5.50|
|Fewer than 15 seats||$ 33.00|
|More than 15 seats||55.00|
|Salvaging or reclaiming, including septic tanks||27.50|
|Sanctuary - Any religious building||Exempt|
|School, private, operated for profit||110.25|
|Secondhand goods dealer||27.50|
|Sewing machine dealer||16.50|
|Shoe and boot repair||11.00|
|Writer and erector||$ 16.50|
|Small loan company||220.00|
|Soda water or mineral fountain||11.00|
|Solicitors and canvassers:|
|Per day||$ 5.50|
|Stocks, bonds, debentures or certificates||27.50|
Provided that this provision does not apply to the sale of stock in a corporation whose principal place of business is in Highlands County, Florida, and which only sells stocks, bonds or certificates in said corporation.
|Towel and linen supply||22.00|
|Tractors, sales or service||55.00|
|Trailer or mobile home park||55.00|
|Tree trimming and spraying service or removing||22.00|
|Trucks for hire:|
|Undertaker and funeral parlor||88.00|
|Vending machines and sales, each||11.00|
|Veterinary surgeon or veterinarian||55.00|
|Vulcanizing plants or tire recappers||33.00|
|Wagons used in selling||5.50|
|Watchmakers and jewelry, repair shops||55.00|
|Water companies, private||110.25|
|Wood, coal, coke and other fuels not specified||11.00|
- The City Clerk of the City of Avon Park, Florida, shall furnish to retail merchants, under this section, on or before the 15th day of July of each year, a form in substantially the following form:
Declaration of stock value:
I, _________ the (owner/manager) of , hereby certify that on the 15th day of July 19_______ the foregoing retail establishment had a stock-in-trade or goods for sale of the value of $_______________.
- The form shall be due and returnable to the City Clerk by August 15 of each and every year.
175-10. Special fee for contractors.
Any person who is required by Chapter 121 of this Code to pay an annual qualification fee because of participation in the construction industry, who is also subject to the occupational license tax, shall pay only ten dollars ($10.) per year as an occupational license tax.
- Any business, profession, industry or occupation not covered in 175-8 shall pay one-half (1/2) of the license tax required for state and county licenses.
- Businesses, professions, industries and occupations for which no state and county license tax is charged, which are not exempt from licensing and are not referred to in 175-8 shall pay a license tax per day of ten dollars ($10.).
- Bingo halls shall pay an annual fee of five hundred dollars ($500.) due on October 1 of each year .
175-12. Notice of delinquent tax on vending machines.
[Added 10-8-1984 by Ord. No.764]
Whenever the City Clerk or any occupational license inspector of the city shall find any vending machine required to be licensed under 175-8 of this Code to be operated without a current valid license, he shall attach to the machine a notice of delinquent taxes. Any person who removes a notice of delinquent taxes or who removes any moneys from the machine before license taxes are paid shall be subject to prosecution and punishment as described in Chapter 1, General Provisions.