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

[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.

  • 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.

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.

____________________
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*

*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:  
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

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]

 
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

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, 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:  

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

$ 27.50

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

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

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.

 
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

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
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

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
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

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.

 
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]

  • 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)

  • 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]

  • 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.