Business Tax Receipt Fee Schedule
For questions or additional information, please call 407-585-1415.
Amusement / Entertainment Recreation
| Description | Fee |
|---|---|
| Entertainment establishment of facility (museum and the like) | $100 |
| Theater | |
| 0 to 500 seats | $200 |
| 501 to 1000 seats | $400 |
| Over 1000 seats | $600 |
| Drive In | $400 |
| Sightseeing vehicles (trolley, train, etc.) | $200 per vehicle |
| Recreational/exercise establishment (associated food/beverage facility licensed separately) | $150 |
| Special Events (fair, circus carnival, art show, etc.) | $100 |
Coin-Operated Machines
| Description | Fee |
|---|---|
| Accessible to public, non-laundry | $10 per unit |
| Laundry | N/A |
| Less than 25 machines | $50 |
20 or more machines | $100 |
Financial Institutions
| Description | Fee |
|---|---|
| Banks, Savings & Loans, Finance Companies and Credit Unions | $100 |
Food / Beverage Service
| Description | Fee |
|---|---|
| No seats (take out, deli, catering) | $50 |
| 1 to 15 seats | $50 |
| 16 to 50 seats | $100 |
| 51 to 150 seats | $150 |
| 151 and over | $200 |
Gas Stations Including Those Offering Repairs & Other Accessory Uses
| Description | Fee |
|---|---|
| Each nozzle | $20 |
| Convenience store with pumps | |
| Less than 10 nozzles | $300 |
| 11 to 20 nozzles | $500 |
| More than 20 nozzles | $700 |
Hospital
| Description | Fee |
|---|---|
| Human, per bed | $5 |
| Veterinary, per facility | $50 |
Insurance
| Description | Fee |
|---|---|
| Companies writing any class of insurance upon any person or property residing or located within the city limits or risks occurring within the city limits | $50 |
Manufacturing / Processing / Publishing
| Description | Fee |
|---|---|
| Employing 1 to 3 people | $50 |
| 4 to 8 people | $100 |
| 9 to 20 people | $150 |
| 21 to 50 people | $200 |
| Over 50 people | $250 |
Private Schools or Child Care
| Description | Fee |
|---|---|
| Less than 25 pupils | $50 |
| 25 or more pupils | $100 |
| Individual schooling, including tutoring, piano, golf | $50 |
Rentals
| Description | Fee |
|---|---|
| Motel/Hotel/Timeshare | $5/unit |
| Guesthouse/bed and breakfast | $5 per unit (minimum $50) |
| Campground, mobile home park, trailer camp | $5/space |
| Commercial parking lot | $60 |
| Motor-driven vehicles (cars, motorcycles, trucks, etc.) | $100 |
Food and beverage facilities are licensed separately.
Storage Units
| Description | Fee |
|---|---|
| 1 to 15 units | $50 |
| 16 to 50 units | $100 |
| 51 to 150 units | $150 |
| Over 150 units | $200 |
Retail, Mail Order & Wholesale
| Description | Fee |
|---|---|
| 0 to 500 square feet | $50 |
| 501 to 2000 square feet | $75 |
| 2001 to 5000 square feet | $100 |
| 5001 to 25,000 square feet | $200 |
| Predominantly outside display (nursery, tree farm, etc.) | $50 |
| Door-to-door solicitation | $100 |
| Based from home | $50 |
| Temporary/seasonal | $100 |
Gross square footage of entire structure area, including display area, storage, offices, restrooms, etc.
Services
| Description | Fee |
|---|---|
| Profession/general service licensed by the state, not listed on this page | $50 |
| General service provider not licensed by the state | $50 |
| Contractors/sub-contractors | $75 |
| Real Estate Broker | $50 |
| Funeral homes, cemeteries, or both | $150 |
Barber, Beauty & Nail Salons
| Description | Fee |
|---|---|
| 1 to 3 workstations | $30 |
| More than 3 work stations | $10 per each |
Transportation
| Description | Fee |
|---|---|
| Airlines | $100 |
| Vehicle, including taxicabs, bus services, ambulance | $50 per vehicle |
Utility / Communications
| Description | Fee |
|---|---|
| Telephone, gas, cable TV, solid waste pickup | $200 |
| Radio stations, television stations | $100 |