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 Palm Springs
 Code of Ordinances
 Chapter 70. TAXATION
 Article IV. LOCAL BUSINESS TAX

  § 70-101. Local business tax schedule.  

Latest version.

  • A local business tax or privilege fee is hereby imposed upon every business, occupation or profession engaged in or carried on, either wholly or in part, within the village in the respective amounts set forth in the following local business tax schedule. Every person engaging in, carrying on, managing or practicing any business, either wholly or in part, within the village is hereby required to pay to the village a local business tax or privilege fee in the amount designated by such local business tax schedule. The amount of the tax shall be on the basis of one year, and shall be in accordance with the following schedule:

    (1)

    Amusement devices and vending machines. Every person or business that operates any vending machine, game, amusement, or recreational device or contrivance for profit shall pay, in addition to any other local business tax required in this article, a local business tax of $5.79 on each such vending machine, game, amusement or recreational device or contrivance. However, no such person shall pay less than $28.94 for such local business tax.

    (2)

    Hotels, apartment houses, motels, etc. Every person engaged in the business of renting accommodations, as defined in F.S. ch. 509, including no transiently rented apartment houses, shall pay, for each place of business, $11.57 for each room or dwelling. However, no such establishment shall pay less than $28.94 for such local business tax. The room count to be used in this subsection shall be the same as used by the division of hotels and restaurants of the department of business regulations under F.S. § 509.251, if applicable.

    (3)

    Contracting and subcontracting. Each person who contracts or subcontracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers or water and gas mains, or engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers or water and gas mains, must obtain a license as a contractor. The local business tax shall be determined by the maximum number of persons actually employed or to be employed during the local business tax year, and shall be at the following rates:

    Employees Fee
    1—5 $28.94
    6 or more, per employee, up to a maximum fee of $115.76 5.79

     

    (4)

    Private utilities. Every person engaged in the business of furnishing private utility service for a profit shall pay a local business tax based on the number of dwelling or business units served. The rates shall be $1.16 per unit up to a maximum fee of $578.81, but in no case less than a minimum fee of $28.94.

    (5)

    Personal, educational and public service. Every person or business engaged in business in the village as owner, agent or otherwise that performs such service (except for professional services) for the public in return for a consideration shall pay a local business tax of $115.76 per local business tax year.

    (6)

    Office, retail and wholesale store local business tax. For the privilege of conducting, engaging in and carrying on an office, retail or wholesale business, there is hereby levied and assessed upon every person or association of persons, for each office, store or warehouse located and operated within the village, an annual local business tax, based on the entire square footage of the demised premises during the business tax year, in the minimum amount of $115.76 or $0.087 per square foot, whichever is greater. The maximum tax rate for office, retail and wholesale store of all types shall be capped at $1,500.00 for fiscal year 2010—2011's business tax receipts and beyond.

    (7)

    Professional services. For the privilege of conducting, engaging in and carrying on the business of a professional, there is hereby levied and assessed upon every person who holds a professional license at each business location upon which such professional business is operated within the village, an annual business tax of $144.70.

    (8)

    Restaurants, lounges, theaters, entertainment facilities, adult entertainment establishments and social clubs. Restaurants, lounges, theaters, entertainment facilities, adult entertainment establishments and social clubs shall be charged a minimum fee of $115.76 or $1.16 per seat, based on the maximum seating capacity according to the fire code, whichever is greater.

    (9)

    Financial institutions. Financial institutions shall be charged a minimum fee of $115.76 or $0.087 per square foot, whichever is greater, but in no case greater than a maximum fee of $578.81.

    (10)

    Other businesses

    a.

    Recreation facilities shall be charged a minimum fee of $115.76 or $0.087 per square foot, whichever is greater, but in no case greater than a maximum fee of $1,157.63.

    b.

    Insurance companies doing business within the village shall be charged a fee of $115.76.

    c.

    All other businesses shall be charged a fee of $115.76.

(Code 1994, § 58-86; Ord. No. 2007-01, § 6, 1-11-2007; Ord. No. 2007-14, § 1, 9-13-2007; Ord. No. 2010-25, § 2, 8-23-2010)

State law reference

Classification of business, F.S. § 205.0535.