§ 9-137. Classifications of business, occupations and professions subject to tax.

Unless specifically exempted in whole or in part from the levy and collection of business taxes by federal or state law or specifically exempt in whole or in part in this section, the following classifications shall be subject to business tax in the manner set forth below.

There shall be three (3) classifications of businesses, professions and occupations for purposes of business tax levy and collection as follows:

(a)

There shall be a class "A", non-state regulated business, profession, or occupation. This classification shall include all businesses, professions, or occupations which are not required to hold any license, certification, or registration with any branch, department, agency or authorized licensing board of the State of Florida. The annual business tax for all class "A" licenses shall be thirty-one dollars and fifty cents ($31.50).

(b)

There shall be a class "B", state regulated business, profession or occupation. This classification shall include all businesses, professions, and occupations for which a license, certification, or registration is required by any branch, department, agency or authorized licensing board of the State of Florida. The annual business tax for all class "B" licenses shall be fifty-seven dollars and seventy-five cents ($57.75).

(c)

There shall be a class "C", declared business, profession or occupation. This classification shall include all businesses, professions, and occupations for which a declaration shall be published by the tax collector upon approval of application and receipt of tax payment. The declaration shall consist of the business name, owner name, location, telephone number, and activity. The annual local business tax for all class "C" licenses shall be three hundred fifteen dollars ($315.00). Applications for a class "C" business tax receipt shall be submitted by those engaging in the following activities:

(1)

Special event. Any transient or temporary entertainment such as fairs, circuses, carnivals, festivals and outdoor or tented entertainment events.

(2)

Stall market. A market place where transient businesses, professions, and or occupations engage in commerce.

(3)

Casual loan operation. Those who act as pawn brokers or those who provide check cashing loan services.

(4)

Fortune telling. Those who are fortune tellers, clairvoyants, soothsayers, tarot card readers, palm readers, or any other such practice.

(5)

Graphic entertainment. Those which provide a live display of adult oriented nude or sexually suggestive entertainment.

(6)

Extreme entertainment. Any dance and/or concert which is performed outside the confines of a recognized dance hall, restaurant, night club, civic club, community facility, convention hall or government facility.

(7)

Fireworks. Any manufacturers, distributors, wholesalers, or retailers of fireworks or sparklers as defined in Chapter 791, Florida Statutes.

(d)

All business entities and individuals engaging in any occupation or profession shall only be required to purchase one business tax receipt from the county for each business location, even if such individual person or business entity shall engage in more than one business, profession, or occupation under his, her, or its name at that location. For the purposes of this section, business location shall mean each nonadjacent physical location of the business. If at least one of that entity's or person's business, occupational, or professional activities qualifies as a class "B" regulated business, profession, or occupation, then he, she, or it shall be issued a class "B" occupational license tax receipt.

(e)

All new applicants for a class "B" business tax receipt whose business or profession is required to be verified pursuant to Chapter 205, Florida Statues, or successor statutes thereto shall be required to exhibit all state licenses, certifications, or registrations or proof of copy of same as a condition precedent to the issuance of any business tax receipt. Additionally, all applicants licensed, certified or registered by the State Department of Business and Professional Regulations as a building contractor, general contractor, electrical contractor or any other type of contractor engaged in construction activities shall be required to exhibit all state licenses, certifications, or registrations or proof of copy of same as a condition precedent to the issuance of any business tax receipt. Subsequent production of such other licenses, certifications, or registrations or copy of proof thereof for renewal of a business tax receipt shall be required contingent upon the Florida Statutes in effect at the time of renewal.

(f)

The business obtaining the business tax receipt shall keep the same displayed conspicuously at the place of business and in such a manner as to be open to the view of the public or available by any other means as established by the tax collector including, without limitation, to a virtual receipt and subject to the inspection of all duly authorized officers of the tax collector and Polk County. Upon failure to do so, that person shall be subject to the payment of another business tax for engaging in or managing the business or occupation for which the business tax was obtained.

(g)

All persons eighteen (18) years of age or younger or those persons less than twenty (20) years of age who are enrolled full-time in a daytime high school program in Polk County and who are acting as a sole proprietorship with no persons in their employment shall be exempt from the provisions of this article.

(Ord. No. 09-070, § 7, 12-1-09; Ord. No. 15-006, § 1, 1-20-15)