Departments Business Licenses
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“To accomplish the City of Avon Park’s goal of economic prosperity by nurturing and cultivating small business development.”
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 110 E. Main Street, Avon Park, Florida (or from the link up above). See above Link for more detail.
City Ordinance and Code
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§ 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.]
GENERAL REFERENCES
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.
STATUTORY REFERENCES
Occupational licenses -See FS Ch. 205.
Veterans exemption -See FS Ch. 205.171.
§ 175-1. Issuance.
It shall be the duty of the City Clerk and Collector to issue all occupational or business licenses authorized by the City Council.
§ 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.).
§ 175-4. Penalties for late applications or renewals.
A. 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
B. 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.
§ 175-7. Revocation.
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.
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1 Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
| Occupation |
Fee |
| Abstract or title company or agency | $55.00 |
| Accountant or auditor | 55.00 |
| Advertising agency | 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 |
| Amusements: | |
| Arcade operators, each | $ 55.00 |
| Billiards or pool: | |
| First Table | $ 27.50 |
| Each additional table | 11.00 |
| Bowling alley: | |
| First alley | $ 27.50 |
| Each additional alley | 11.00 |
| Golf Course | 55.00 |
| Golf driving range | 27.50 |
| Coin-operated games and devices, each | 3.00* |
| Coin-operated music devices, each | 3.00* |
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| 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: | |
| Carnivals, each: | |
| Per day | $ 110.00 |
| Per week | 275.50 |
| Circuses, each: | |
| Per day | $ 110.25 |
| Per week | 275.50 |
| Riding devices, merry-go-rounds, Ferris wheels, etc.: | |
| Flat | $ 55.00 |
| Per day | 11.00 |
| Per week | 27.50 |
| Skating rinks, each | 55.00 |
| Shooting galleries, each | 27.50 |
| Apartments, each | 5.50 |
| Architect | 55.00 |
| Artist, commercial | 27.50 |
| Auctioneers, general merchandise, each: | |
| Flat fee | $ 27.50 |
| Per day | 27.50 |
| Per house/shop | 110.25 |
| Automobiles: | |
| 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 |
| Garage | 55.00 |
| Mechanic - Mobile | 55.00 |
| Auto detailing - Mobile | 11.00 |
| Auto paint shop | 22.00 |
| Auto-top manufacturer | 16.50 |
| Auto wash | 11.00 |
| Aviation Mechanic | 55.00 |
| Awnings agency/dealer | 27.50 |
| Bakery | 55.00 |
| Ballgames, knife racks, cane racks or similar business | 16.50 |
| Per day | 5.50 |
| Bank: | |
| Permanently situated | $ 220.50 |
| Mobile banking unit doing business in the city | 27.50 |
| Barbershop: | |
| 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 |
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| Billposting agency: | |
| 4 or fewer boards | $ 11.00 |
| Each additional board | 2.75 |
| Bondsman, professional | 27.50 |
| Bookkeeper, office | 16.50 |
| Book or magazine agent | 27.50 |
| Bootblack stand only, each | 5.50 |
| Bottled water softener, rental service | 27.50 |
| Bottling works | 110.25 |
| Brick and cement yard or factory | 55.00 |
| Broker: | |
| Mercantile | $ 27.50 |
| Stocks and bonds | 27.50 |
| Futures and options | 165.00 |
| Pawn | 110.25 |
| Real estate | 55.00 |
| Timber | 27.00 |
| Building and loan association | 220.50 |
| Business college | 27.50 |
| 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 directory | 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 |
| Chiropodist | 55.00 |
| Chiropractor | 55.00 |
| Cigar and tobacco dealer | 27.50 |
| Clairvoyants, each | 551.25 |
| Cold-drink stand | 5.50 |
| 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 |
| Decorator, interior | 27.50 |
| Delicatessen | 55.00 |
| Dentist | 55.00 |
| Detective agency: | |
| Flat agency fee | $ 55.00 |
| Fee per investigator | 27.50 |
| Dynamite or explosives, dealer | 16.50 |
| Electrical machines, appliances or supplies | 22.00 |
| Electrician, self-employed | 11.00 |
| Electric light and power company | 220.50 |
| Embalmer | 55.00 |
| Employment agency | 27.50 |
| Engineer, civil, consulting, drafting, electrical | 55.00 |
| Engraver | 22.00 |
| Exhibits, freaks or other curiosities | 11.00 |
| Express company | 55.00 |
| Exterminator, termite and pest | 55.00 |
| Ferris wheel, per week | 22.00 |
| Fertilizer, agency or dealership | 27.50 |
| Fish market | 27.50 |
| Florist | 55.00 |
| Flying jenny or merry-go-round, per week | 22.00 |
| Fortune-teller, phrenologist, palmist, soothsayer, per day | 551.25 |
| Foundry | 27.50 |
| Foundry and machine shop | 38.50 |
| Fruit and vegetable sales, cars or trucks | 27.50 |
| Fruit and vegetable stands, each | 11.00 |
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| 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, animal | 27.50 |
| 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 |
| House mover | 11.00 |
| Hypnotist | 551.25 |
| 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 |
| Ice peddling: | |
| Truck or wagon, each | $ 11.00 |
| Each additional vehicle | 5.50 |
| Import - Export Sales | 55.00 |
| Insurance companies, each | 27.50 |
| Insurance: | |
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$ 27.50 |
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11.00 |
| Agents and solicitors, representing 5 or more companies | 16.50 |
| Interior decorator | 27.50 |
| Janitor and commercial cleaning service | 27.50 |
| Jewelry, watch and jewelry repairs | 55.00 |
| Job printing | 22.00 |
| Junk dealer, permanent location | 55.00 |
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| Junk dealer where property is not housed as specified above | 110.25 |
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| Kennel, animal | 27.50 |
| Knife and scissors sharpener | 5.50 |
| Laboratory, dental, chemical, etc. | 55.00 |
| Laundry: | |
| 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 |
| Lawyer | 55.00 |
| Linen, towel and uniform laundry service | 55.00 |
| Loan company | 220.50 |
| 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 |
| Lung tester | 2.75 |
| Machine and repair shop | 55.00 |
| Manicurist | 16.50 |
| Manufacturer, cement blocks and precast concrete | 110.25 |
| Manufacturer, not otherwise specified | 55.00 |
| Marble yard | 11.00 |
| Masseur | 27.50 |
| Mattress renovating | 27.50 |
| Meat dealer | 33.00 |
| Medicine vendor, patent: | |
| By shows, per day | $ 110.25 |
| By vehicle | 55.00 |
| Mental healer (not including Christian Science) | 110.25 |
| Merchant retail: | |
| 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 |
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| 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 |
| Naturopath | 55.00 |
| Newspaper | 110.25 |
| Newsstand | 11.00 |
| Novelty works | 22.00 |
| Nursery, lawn and shrubbery | 27.50 |
| Oculist optician, optometrist | 55.00 |
| Oriental goods | 27.50 |
| Osteopath | 55.00 |
| Packing house or canning plant | 55.00 |
| Painter and/or paperhanger | 11.00 |
| Paint shop | 22.00 |
| Pawnbroker or pawnshop, permanent | 110.25 |
| Peat moss or sod, sale from trucks | 11.00 |
| Peddler | 22.00 |
| Photographer, permanent | 27.50 |
| Photographer, transient | 55.00 |
| Physician and/or surgeon | 55.00 |
| Piggyback service | 27.50 |
| Pinball machine | 11.00 |
| Pipefitter | 22.00 |
| Plant exterminator | 16.50 |
| Plumber, self-employed | 11.00 |
| Podiatrist | 27.50 |
| Popcorn and/or peanut stand or machine | 5.50 |
| Precious metals and stones dealers | 55.00 |
| Precooling of trucks or railcars | 27.50 |
| Pressure Washing | 16.50 |
| Professional license | 55.00 |
| Public stenographer | 11.00 |
| Radiator repair shop | 55.00 |
| Radio and television repair shop | 55.00 |
| Railroad company | 110.25 |
| Real estate broker | 55.00 |
| Real estate salesman | 22.00 |
| Recreational Scuba Instructor | 105.00 |
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| Repair of furniture | 5.50 |
| Restaurant: | |
| Fewer than 15 seats | $ 33.00 |
| More than 15 seats | 55.00 |
| Safe | 5.50 |
| 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 |
| Shooting gallery | 27.50 |
| Sign painter: | |
| Writer and erector | $ 16.50 |
| Neon | 27.50 |
| Small loan company | 220.00 |
| Soda water or mineral fountain | 11.00 |
| Solicitors and canvassers: | |
| Per day | $ 5.50 |
| Per week | 16.50 |
| Per month | 27.50 |
| Stocks, bonds, debentures or certificates | 27.50 |
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| Storage warehouse | 27.50 |
| Surveyor | 55.00 |
| Tailor | 27.50 |
| Tatoo parlor | 55.00 |
| Taxidermist | 27.50 |
| Telegraph company | 38.50 |
| Telephone company | 716.50 |
| Towel and linen supply | 22.00 |
| Tractors, sales or service | 55.00 |
| Trailer or mobile home park | 55.00 |
| Trailer sales | 55.00 |
| Travel | 55.00 |
| Tree trimming and spraying service or removing | 22.00 |
| Trucks for hire: | |
| First | $ 16.50 |
| Each additional | 11.00 |
| Undertaker and funeral parlor | 88.00 |
| Upholstery service | 44.00 |
| Vending machines and sales, each | 11.00 |
| Vendors | 11.00 |
| Veterinary surgeon or veterinarian | 55.00 |
| Vulcanizing plants or tire recappers | 33.00 |
| Wagons used in selling | 5.50 |
| Warehouse, storage | 5.50 |
| Watchmakers and jewelry, repair shops | 55.00 |
| Water companies, private | 110.25 |
| Wood, coal, coke and other fuels not specified | 11.00 |
§ 175-9. Stock value declaration.
[Added 7-22-1985 by Ord. No.775]
A. 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 $_______________.
__________________________
(Signature)B. 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.
§ 175-11. Fees for occupations not enumerated.
[Amended 1-11-1993 by Ord. No.890]
A. 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.
B. 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.).
C. 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.