Business Tax

The business Tax is a tax that is paid to the Town of Orange Park by anyone who operates a business, occupation, or profession within the Town limits. The Business Tax is described in detail in the Code of Ordinances. You can read the code below for the business tax section, or by clicking here to view the entire code of ordinances.

What forms do I need to fill out?

To apply, you will need to complete a Business Tax Application and turn it in to the Economic and Community Development Department. The document is available by clicking here.

The form is in PDF format and requires that you have a PDF reader on your computer. Click here to download Adobe Acrobat Reader for free.

Who Does the Business Tax apply to?

The Business Tax applies to all persons that own or operate a business, occupation or profession.

How much is the Business Tax?

Business Tax varies depending on the type of business. For a schedule of tax please click here for the schedule in the Code of Ordinances.

Review the Code

Below is a the full description of the Business Tax from the Code or Ordinances.

TOWN CODE

ARTICLE II. BUSINESS TAX

Cross reference- License for amusement devices, § 5-25 et seq.

State law reference-Local business taxes, F.S. Ch. 205

Sec. 22-16. Levy.

No person shall engage in or manage any business, occupation or profession within the town without first obtaining license therefore and paying the required license tax as set forth in section 22-32. Such business tax may be levied on:

  1. Any person who maintains a permanent business location or branch office within the town, for the privilege of engaging in or managing any business within its jurisdiction;
  2. Any person who maintains a permanent business location or branch office within the town, for the privilege of engaging in or managing any profession or occupation within its jurisdiction;
  3. Any person who does not qualify under the provisions of subsection (1) or (2) and who transacts any business or engages in any occupation of profession in interstate commerce, if such license tax is not prohibited by section 8 of Article I of the United States Constitution.

(Code 1967, § 16-11; Ord. No. 28-81, § 1, 9-29-81)

State law reference–levy by municipalities, F.S.§ 205.042.


Sec. 22-17. Exemptions.

There shall be no exemptions from licenses required in this article unless same shall be approved by a unanimous vote of the town council; except for those exemptions required by state law.

(Code 1967, § 16-12; Ord. No. 28-81, § 1, 9-29-81)

State law reference-Exemptions from business tax, F.S. § 205.063 et seq.


Sec. 22-18. Fractional-year licenses.

Any license purchased after the first day of April of any license year shall have a tax of one-half of the amount specified in this article.

(Code 1967, § 16-16; Ord. No. 28-81 § 1, 9-29-81)

State law reference-Authority for fractional-year licenses, F.S. § 205.053(1).


Sec. 22-19. Expiration.

No license shall be issued to more than one year. All occupational licenses shall expire on October first or each year.

(Code 1967, §§ 16-13, 16-14; Ord. No. 28-81, § 1, 9-29-81)

State law reference-Similar provisions, F.S. § 205.043(1)(c).


Sec. 22-20. Transfer.

  1. All business licenses may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of five dollars and twenty-five cents ($5.25) and presentation of the original license and evidence of the sale.
  2. Upon written request and presentation of the original license may be transferred from one location to another location in the town upon payment of a transfer fee of five dollars and twenty-five cents ($5.25).

(Code 1967, § 16-15; Ord. No. 28-81, § 1, 9-29-81)

State law reference-Similar provisions, F.S. § 205.043(2), (3).


Sec. 22-21. Delinquent penalties and service charges.

The following shall apply to this article:

  1. Whenever in this article any act is prohibited or is made or declared to be unlawful or an offense, or whenever the doing of any act is required or the failure to do any act is declared to be unlawful, the violation of any such provision of this article shall be punished by a fine not exceeding five hundred dollars ($500.00) or imprisonment for a term not exceeding three (3) months or by both fine and imprisonment.
  2. Each day a violation of any provision of this article shall continue shall constitute a separate offense, and each act in violation of the provisions of this article shall be considered a separate and distinct offense.
  3. In addition to the penalties herein provided, any condition caused or permitted to exist in violation of any of the provisions of the article shall be deemed a public nuisance and may be, by the town, abated by law, and each day that such condition continues shall be regarded as a new and separate offense.
  4. Any person, firm or corporation, engaging in or managing any business, occupation or profession without first obtaining a local occupational license or not renewing previous licenses by Ord. first shall be considered delinquent and subject to a service charge for collection costs of the town, in addition to the tax itself, of fifty dollars ($50.00) plus an additional ten (10) percent of the license tax for each month of delinquency thereafter until paid.

(Code 1967, § 16-17; Or. No. 28-81, § 1, 9-29-81)

State law reference– Similar provisions, F.S. § 205.053.


Sec. 22-22. Schedule.

The amount of business tax levied and imposed upon each and every person who shall engage in or manage any business, profession, privilege or occupation hereinafter mentioned, within the town, is hereby fixed and imposed according to the following schedule:

(1) AGENTS:
    (a) Insurance (including solicitors)
$ 50.00
    (b) Manufacturer
$ 50.00
    (c) Real estate (including brokers)
$ 50.00
    (d) Real estate salesman
$ 10.00
(2) ANTIQUE DEALERS
$ 30.00
(3) AUTOMOBILE DEALERS:
    (a) New
$ 80.00
    (b) Used
$ 80.00
(4) BAIL BONDSMAN
$ 100.00
(5) BANKS
$ 200.00
(6) BARBERSHOPS:
    (a) One chair
$ 30.00
    (b) Each additional chair
$ 10.00
(7) BEAUTY SHOPS:
    (a) One operator
$ 30.00
    (b) Each additional operator
$ 10.00
(8) BUILDING SUPPLIES and LUMBER YARDS
$ 50.00
(9) CIGAR, CIGARETTE AND TOBACCO SALES
$ 10.00
(10)CIRCUSES, FAIRS, EXHIBITORS and other traveling shows, per day. Permits from town council required. This subsection not effective where actors are residents of the town, or where the council has given special permission for for such entertainment.
$ 100.00
(11) COIN- OPERATED DEVICES, skill machines, music machines, and similar devices:
    (a) Distributor-operator
$ 200.00
    (b) Owner-operator
$ 20.00
(12) CONTRACTORS:
    (a) General
$ 60.00
    (b) Contracting and building trades of all types including without limitation air conditioning and heating, cabinet maker, dry wall, electrical, floor covering and tile, lathing and plastering, masons and ceramics, paper hanging and painting, pool builders, plumbers, roofing, sheet metal, steel metal, steel erection and rigging, and related occupations and business. A separate license shall be required of the occupations engaged in by any person
$ 40.00
(13) COIN-OPERATED LAUNDRY AND DRYERS:
    (a)  Per machine
$ 1.00
    (b) Minimum
$ 30.00
(14) CLINICS, HOSPITALS, CONVALESCENT HOMES:
    (a) First five beds
$ 50.00
    (b) Each additional bed
$ 10.00
(15) DANCE HALLS
$ 200.00
(16) DANCING or live entertainment in business establishments
$ 100.00
(17) DISTRIBUTORS, wholesale
$ 50.00
(18) DOG TRACKS. The license fee for dog race tracks shall become due and payable in advance for the full period by the state racing commission on the first day that the dog race track is operated.
    (a) Dog racing, per day
$ 50.00
    (b) Caterers at dog tracks
$ 375.00
(19) DRY CLEANERS AND LAUNDRY
    (a) Branch office
$ 30.00
    (b)Plant
$ 100.00
    (c) Trucks soliciting and pickup and delivery
$ 40.00
(20) FUEL OIL, KEROSENE, LIQUID GAS, sales
$ 30.00
(21) GARAGE AND VEHICLE REPAIR
   (a) First five hundred Sq. Ft.
$30.00
   (b) Each additional five hundred sq. Ft. of portion thereof
$10.00
(22) HOTELS, MOTELS, CABINS, ROOMING HOUSES, APARTMENTS, each sleeping room
$4.00
(23) ICE AND DAIRY PRODUCTS DEALERS
$30.00
(24) JEWELRY and WATCHES, sales and service
$30.00
(25) LANDSCAPING, land clearing and filling including sale of fill
$30.00
(26) LOAN COMPANIES
$100.00
(27) MANUFACTURING, all types
$100.00
(28) NIGHT CLUBS
$375.00
(29) PEDDLERS, HAWKERS, VENDORS
$50.00
(30) PROFESSIONS:
   (a) Accountants
$40.00
   (b) Attorneys
$40.00
   (c) Dentist
$40.00
   (d) Engineers, all types
$40.00
   (e) Physicians, all types
$40.00
   (f) Surveyors
$40.00
   (g) Others
$40.00
(31) RESTAURANTS, DRIVE-IN EATING ESTABLISHMENTS
   (a) First fifty seats
$40.00
   (b) Each additional twenty-five seats or portion thereof
$10.00
(32) RETAIL STORES, except those specifically named elsewhere herein, including without limitation dry goods, five and ten cent stores, grocery, hardware, drug, variety and department stores:
   (a) First five hundred Sq.. Ft.
$30.00
   (b) Each additional five hundred Sq. Ft. or portion thereof
$10.00
(33) ROAD BUILDING, culverts, paving, bridges, bulkheads, seawalls, house moving and house wrecking
$100.00
(34) SAW MILLS, turpentine and pulpwood operators
$30.00
(35) SEPTIC TANK, sales and service
$50.00
(36) SERVICE STATIONS
   (a) Each Station
$30.00
   (b) Plus each gas pump
$10.00
(37) SOLICITING ORDERS and delivery of goods, wares, merchandise
$50.00
(38) SOUND TRUCKS, sound amplifying devices attached to motor vehicles and used for advertising purposes, per vehicle per day
$20.00
(39) TELEVISION, and RADIO, sales and service
$50.00
(40) TRAILER CAMPS:
   (a) First ten spaces
$50.00
   (b) Each additional space
$4.00
(41) VEHICLES FOR HIRE, each vehicle
$50.00
(42) WELL DRILLING and REPAIRING
$50.00
(43) WOOD, (fuel) dealers
$10.00
(44) ALL OTHER BUSINESSES, OCCUPATIONS AND PROFESSIONS not otherwise provided for herein
$50.00
.

(Code 1967,§§ 16-18, 29-14; Ord. No. 28-81, § 1, 9-29-81)

State law reference– No business tax levied hereunder shall be at a rate greater than that in effect in the town for the year beginning October 1, 1971, F.S. § 205.043 (1)(b).


Secs. 22-23–22-34. Reserved.