Business Tax Fees

• Sec. 46-177. Advertising Space Renters

  Every person renting for profit advertising space in or on any boat, car, bus, truck or other vehicle shall pay a business tax of $3.00 for each such boat, car, bus or truck, or other vehicle operated by him or her. (Ord. No. 95-4, § 19.01, 5-22-1995)

• Sec. 46-178. Amusement Devices

  Every person who operates for a profit any game, amusement, amusement ride or recreational device, contrivance, or facility not otherwise licensed by some other ordinance of this county, shall pay a business tax of $15.00 on each such game, amusement or recreational device, contrivance or facility. This business tax shall be good for operation at any location within Hillsborough County during the same business tax year without obtaining an additional business tax receipt other than for any additional devices.(Ord. No. 95-4, § 20.01, 5-22-1995)

• Sec. 46-179. Hotels, Apartment Hotels, Motels, etc.

  (a) Every person engaged in the business of renting accommodations, as defined in F.S. Ch. 509, except apartment houses, shall pay for each place of business, an amount of $1.50 for each room. The room count shall not include rooms occupied by the owner.

  (b) The Tax Collector shall not originally issue a business tax receipt to any business coming under the provisions of this section until a license has been procured for such business from the Division of Hotels and Restaurants of the Department of Business and Professional Regulation.

  (Ord. No. 95-4, § 21.01, 5-22-1995)

• Sec. 46-180. Cemeteries, Mausoleums, etc.

  Every person engaged in the business of operating for a profit a cemetery, mausoleum or similar place or institution, shall for each place of business pay a business tax of $150.00. (Ord. No. 95-4, § 22.01, 5-22-1995)

• Sec. 46-181. Circuses, Traveling Shows, Tent Shows, Side Shows, etc.

  (a) Shows of all kinds, including circuses, vaudeville, minstrels, theatrical, traveling shows, exhibitions or amusement enterprises, including carnivals, vaudeville, minstrels, rodeos, theatrical games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements or any exhibition giving performances under tents or temporary structures of any kind, whether such tents or temporary structures are covered or uncovered, shall pay a business tax of $225.00 for each day.

  (b) For the purposes hereof, the show, riding device, concession or side show charging the highest admission or fee shall be considered the main show in determining the business tax to be levied. When there are more than one such riding device, concession or side show in this admission or free price group, any one of the same my be considered the main show.

  (c) Any of the shows mentioned in this section which have paid a business tax as provided in this section shall be allowed to operate a side show upon the payment of a business tax of $30.00 for each day.

  (d) The following shall be considered side shows on which shall be levied business taxes as provided above:

  (1) All riding devices, including merry-go-rounds, Ferris wheels, or any other rides or automatic riding devices;

  (2) All concessions, including revolving wheels, coin games, throwing balls, rolling balls, cans racks, knife racks, weighing machines, games or tests of skill or strength, candy machines, sandwich, confectionery or similar stands or any other booth, unit, tent or stand, commonly known as a concession; and

  (3) Every side show, exhibition, display, concert, athletic contest, lecture, minstrel or performance to which admission is charged, a fee collected, or a charge is made for anything of value; provided that no business tax receipt shall be issued for a side show unless a business tax has been paid for a main show, or exhibition or structure; and provided further that both business tax receipts shall be issued to the same party and for the same day.

  (e) The business taxes provided for by this section shall be collected for each and every tent and for each and every day to which admission is charged; provided that annual business tax receipts may be issued to any of the shows or exhibitions mentioned in this section when such show or exhibition is permanently located in one place, upon the payment of six times the full amount of the daily business tax, according to the charge for admission and population as defined and prescribed by this section; but a business tax receipt so issued shall be good only for the place for which it was originally taken out, and the Tax Collector shall so state in writing on the face of each such business tax receipt.

  (f) No fractional business tax receipt shall be issued under this section.

  (g)Exempt from the provision of this section are public fairs, expositions, as defined in F.S. Ch. 616, and expositions, as defined in F.S. Ch. 616, and exhibits held by bona fide non-profit organizations on the premises of a licensed public lodging establishment in connection with a convention.

  (Ord. No. 95-4, § 23.01, 5-22-1995)

• Sec. 46-182. Traveling Medicine Shows

  (a)There is hereby levied a daily business tax of $75.00 in addition to all other taxes on itinerant medicine shows where entertainment is given incidental to or as part of an effort to sell any product by such person in the county.

  (b)The additional business tax hereby imposed shall be collected and the business tax receipt issued in the same manner as the business tax receipts provided for in Section 46-181(Ord. No. 95-4, § 24.01, 5-22-1995)

• Sec. 46-183. Cafes, Restaurants and Other Eating Establishments

  (a) Every person engaged in the business of operating a restaurant, cafe, snack bar, take-out service, dining room, drive-in eating establishment, or other public eating place, whether operated in conjunction with some other line of business or not, except dining rooms in licensed public lodging establishments, shall pay a business tax based on the number of people for whom he or she has seats or accommodations for the service or consumption of food at any one time, in accordance with the following schedule:

  (1) 0—30 seats: $30.00.

  (2) 31—74 seats: $60.00.

  (3) 75—149 seats: $90.00.

  (4) 150 or more seats: $120.00.

  (5) Drive-in restaurants where customers are served while seated in their cars, shall pay a business tax of $60.00.

  The business tax required by Subsection (a)(5) of this section shall be in addition to the business tax required by Subsections (a)(1) through (4) of this section.

  (b) The Tax Collector shall not originally issue a business tax receipt to any business coming under the provisions of F.S. Ch. 509 until a license has been procured for such business from the Division of Hotels and Restaurants of the Department of Business and Professional Regulation.

  Ord. No. 95-4, § 25.01, 5-22-1995)

• Sec. 46-184. Contracting

  (a) Each person who contracts or subcontracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains must obtain a business tax receipt as a contractor.

  The business tax shall be determined by the maximum number of persons actually employed, or to be employed during the tax year, and shall be at the following rates:

  • (1) For 1—10 employees.       $    18.00
  • (2) For 11—20 employees           36.00
  • (3) For 21—30 employees           54.00
  • (4) For 31—40 employees            72.00
  • (5) For 41—50 employees             90.00
  • (6) For 51—100 employees         225.00
  • (7) For 101—150 employees       337.50
  • (8) For 151—200 employees        450.00
  • (9) For 201 or more employees  468.75

  (b) In determining the number of persons employed, all principals shall be deemed employees and be included in the calculations. (Ord. No. 95-4, § 26.01, 5-22-1995)

• Sec. 46-185. Dance Halls, Variety Exhibitions, etc.

  (a) Every person who operates any place for profit where dancing is permitted or where entertainment is provided for a charge, such as variety programs or exhibitions, shall pay a business tax of $225.00. The business tax receipt required by this section shall be in addition to any license required by law, and the operation of such a place as herein described shall not be construed to be incidental to some other business; provided, that a business tax receipt may be issued for one night only, upon the payment of $150.00, but in such cases the Tax Collector must write across the business tax receipt the words, good for one night only; provided further, that this section shall not apply to hotels or motels of 50 taxed units or more paying a business tax as provided for in Section 46-179; provided further, that no such limitation of taxed units as heretofore provided shall affect the business tax receipt of hotels previously issued.

  (b) Exempted from the provisions of this article are:

  (1) Variety exhibitions conducted or exhibited in a motion picture theater, which pays the annual business tax as provided by law.

  (2) Any traveling variety show or band which performs under the control of a charitable or fraternal organization with the organization putting on the show on its own account.

  (3) Local cultural or concert music organizations or professionals’ or artists’ organizations which appear under the auspices of such local cultural or concert music organizations.

  (4) Educational institutions and off-campus professional talent, when employed by such institutions for student entertainment, such as sports events, musical concerts, dance bands and dramatic productions, when such activities are produced or conducted under the auspices of such educational institutions.

  (5) Traveling shows put on by local merchants where no admission is charged, either directly or by increasing the price of items sold.

  (6) Dances or variety entertainments given by local performers, the proceeds of which are given to local charities.

  (7) Any dance held by any group of private individuals who hold dances or dance competitions for recreation rather than profit, and where the only charge made is to cover actual expenses incurred by the individuals in sponsoring the dances or dance competitions.

  (c) No business tax receipt shall be issued under this section to a person to operate a dance hall in the unincorporated areas of the County until the building has been inspected and approved by the County Fire Marshal. (Ord. No. 95-4, § 27.01, 5-22-1995)

• Sec. 46-186. Electric Power Plants, Gas Plants and Community Television Antenna Companies.

  (a) Every person engaged in the business of furnishing electric power, gas, or community television antenna service for a profit, shall pay a business tax of $562.50; provided, however, persons engaged in such electric power, gas, or community television antenna service franchised by the County for which a franchise fee is paid, shall pay a business tax of $450.00.

  (b) Any person serving less than 25 customers shall be exempt from paying this tax.

  (c) Municipal corporations which own and operate their own electric power plant or gas plant shall not be subject to the above taxes. Ord. No. 95-4, § 28.01, 5-22-1995)

• Sec. 46-187. Emigrant or Labor Agents

  (a) No person, firm or corporation shall carry on the business of an emigrant agent in this County without first obtaining a business tax receipt therefor from the County Tax Collector.

  (b) The term emigrant agent, as contemplated by this section, shall mean any person, firm or corporation engaged in hiring laborers or soliciting emigrants in this County, to be employed beyond the limits of this county; provided, however, that the provisions of this section shall not apply to the United States Employment Service, the War Manpower Commission, the Division of Labor and Employment Opportunities of the Department of Commerce, or any State or federal agency engaged in recruiting or referring laborers for employment beyond the limits of this County.

  (c) Any person, firm or corporation shall be entitled to a business tax receipt, which shall be good for one year, upon the payment of a business tax of $1,875.00, which business tax receipt shall be valid in this County only. (Ord. No. 95-4, § 29.01, 5-22-1995)

• Sec. 46-188. Fortuneteller, Clairvoyants, etc.

  (a) Every fortuneteller, clairvoyant, palmist, astrologer, phrenologist, character reader, spirit medium, absent treatment healer, or mental healer and every person engaged in any occupation of a similar nature shall pay a business tax of $225.00.

  (b) This section does not apply to religions who heal the sick by prayer. (Ord. No. 95-4, § 30.01, 5-22-1995)

• Sec. 46-189. Fortunetellers, Clairvoyants, etc. ; County Permit Required: Penalty

  (a) No business tax receipt to engage in the occupation of fortunetelling or any other pursuit for which a business tax receipt is required by Section 46-188, shall be issued to any person unless such person holds a permit therefor given by the County Administrator. No permit shall be issued until after the following conditions are fulfilled:

  (1) The applicant shall have been a resident of Florida.

  (2) The applicant shall establish good, moral character by not less than five residents of Hillsborough County.

  (3) The applicant shall furnish a bond in the amount of $2,500.00 in a form approved by the County, by a surety licensed to do business in Florida, which shall guarantee the performance of all commitments, contracts, or promises made to customers by the holder of the permit applied for herein. The bond shall be in full force and effect for so long as a valid Hillsborough County business tax receipt for occupations contemplated by this section is held.

  (4) The applicant shall furnish residence and employment histories, including evidence of other business tax receipts, if applicable, for at least three years prior to the date of the application.

  (5) The applicant shall furnish personal identification by at least a Florida driver’s license or Florida identification card.

  (6) The applicant shall furnish appropriate evidence of zoning verification.

  (7) As part of the investigation contemplated herein, the applicant shall be fingerprinted by the Sheriff.

  (8) The application, with a recent photograph of the applicant, along with the applicant’s bond, shall become a permanent part of the permit to be presented to the Clerk of the Board of County Commissioners who shall make investigation and examination of the applicant and report the results thereof to the County Administrator after completion of the investigation.

  (9) The County Administrator shall consider the application and the report of the Clerk of the Board of County Commissioners and order the permit either issued or denied. The order of the County Administrator shall be made in triplicate, with the original being given to the applicant, one copy retained by the Clerk of the Board of County Commissioners, and one by the Tax Collector.

  (b) All County law enforcement officers shall aid and assist the Clerk of the Board of County Commissioners in conducting the examination of any applicant for the permit required for this section.

  (c) Every receipt holder comprehended by this section, shall at all times while engaging in the occupation for which taxed, display at his place of business, both his business tax receipt and the permit herein required. Failure or refusal to do so shall be prima facie evidence of engaging in such occupation without a business tax receipt.

  (d) Anyone engaging in any occupation comprehended by Section 46-188 without a business tax receipt and the permit required by this section or who shall obtain any such permit or business tax receipt by fraud or deceit shall be subject to prosecution and punishment as described in Section 46-165

  (e) All applications for permits required by this section shall be under oath.

  (f) This section does not apply to religions who heal the sick by prayer. (Ord. No. 95-4, § 31.01, 5-22-1995)

• Sec. 46-190. Insurance Adjusters

  All persons acting as insurance adjusters shall pay a business tax of $15.00. The provisions of this section shall not apply to insurance agents. (Ord. No. 95-4, § 32.01, 5-22-1995)

• Sec. 46-191. Junk Dealers Business Tax Requirements: Penalty

  (a) In construing this section, unless the context otherwise requires, the following words or phrases shall mean: Junk means old or scrap copper, brass, rope, rags, batteries, paper, trash, rubber, debris, waste, junked, dismantled, or wrecked automobiles or parts thereof, iron, steel, and other old scrap ferrous or non-ferrous material. Junk dealer means any person who is not a traveling junk dealer within the purview of Section 46-192 and is engaged in the business of maintaining and operating a junkyard. Junkyard means an establishment or place of business which is maintained, operated or used for storing, keeping, buying or selling junk, or for the maintenance or operation of an automobile graveyard, and the term shall include garbage dumps and sanitary fills. Metals means copper, brass and bronze pipe, piping and tubing and wire which is or can be used for transmission or distribution in a utility or communications system. Person means any individual, agency, firm, association or corporation. Scrap metal processing plant means an establishment or place of business maintaining and operating machinery and equipment used to process scrap iron, steel and other metals to specifications prescribed by and for sale to mills and foundries. Scrap metal processor means a person maintaining and operating a scrap metal processing plant. Transmission or distribution means that part of a utility or communications system which extends from the point of origin of such utility or communications system to the service entrance of the consumer or user.

  (b) Every person engaged in business as a scrap metal processor shall pay a business tax of $150.00.

  (c) Every person engaged in business as a junk dealer shall pay a business tax of $100.00.

  (d) Every person issued a business tax receipt as a junk dealer or scrap metal processor when purchasing any article shall keep a full and complete record of each transaction showing from whom and when each article was purchased or acquired and to whom sold and the date of such sale.

  (e) Every person issued a business tax receipt as a junk dealer or scrap metal processor when purchasing metals, shall keep the following additional information:

  (1) The record shall include a receipt signed by the seller, and a copy of such receipt shall be given to the seller.

  (2) This receipt shall reflect the quality and quantity of metal purchased, the seller’s name and address, the license number of the seller’s motor vehicle conveying the metals, and the number of the seller’s driver’s license.

  (3) The records required to be kept by Subsections (e)(1) and (2) of this section shall be maintained by the purchaser for a period of not less than three years and shall at all times be subject to an inspection by any law enforcement officer commissioned in the state.

  (f) Purchase of metals from minors in excess of $10.00 is prohibited.

  (g) Any person violating any provision of this section shall be subject to prosecution and punishment as described in Section 46-165 (Ord. No. 95-4, § 33.01, 5-22-1995; Ord. No. 02-5, § 4, 8-1-2005)

• Sec. 46-192. Junk Dealers, Traveling

  (a) Each person(s) who travels from place to place purchasing junk shall pay a business tax of $30.00, and he/she shall, before leaving any incorporated city, or before leaving the unincorporated county, as applicable, submit respectively to the Chief of Police or Sheriff, a list of the junk he has purchased, together with his name and address and the name and permanent address of the person from whom the junk was purchased.

  (b) Any person violating the provisions of this section shall be subject to prosecution and punishment as described in Section 46-165 (Ord. No. 95-4, § 34.01, 5-22-1995)

• Sec. 46-193. Liquefied Petroleum Gas; Distributions, Installers, and Manufacturers

  All persons who deal in liquefied petroleum gas, either as distributors, installers or manufacturers, shall pay the following business taxes; however, such persons shall be exempt from the provisions of Sections 46-184 and 46-186.

  (1) Manufacturers of appliances and equipment for use of liquefied petroleum gas: $125.00.

  (2) Installation of equipment to be used with liquefied petroleum gas: $50.00.

  (3) Dealer in liquefied petroleum gas, in appliances and equipment for use of such gas and in the installation of appliances and equipment: $125.00. (Ord. No. 95-4, § 35.01, 5-22-1995)

• Sec. 46-194. Manufacturing, Processing, Quarrying and Mining

  a) Every person engaged in the business of manufacturing, processing, quarrying or mining must obtain a business tax receipt under this section. The amount of the business tax shall be determined by the maximum number of persons actually employed or to be employed by the business during the tax year and shall be at the following rates:

  • (1) For 1—10 employees         $ 30.00
  • (2) For 11—20 employees           60.00
  • (3) For 21—30 employees         90.00
  • (4) For 31—40 employees        120.00
  • (5) For 41—50 employees        180.00
  • (6) 51 or more employees          225.00

  In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation.

  (b) No business tax receipt shall be required under this section where the manufacturing, processing, quarrying or mining is incidental to and a part of some other business classification for which a business tax receipt is required by this article and is carried on at the place of business taxed under such classification. (Ord. No. 95-4, § 36.01, 5-22-1995)

• Sec. 46-195. Miscellaneous Businesses Not Otherwise Provided

  Every person engaged in the operation of any business of such nature that no business tax receipt can be properly required for it under any other provision of this article or law of the State of Florida, shall pay a business tax of $225.00; provided that no business tax receipt shall be required for the growing or producing of agricultural and horticultural products.(Ord. No. 95-4, § 37.01, 5-22-1995)

• Sec. 46-196. Moving Picture Shows, Theaters, and Drive-in Theaters

  (a) Owners, managers or lessors of theaters or halls employing traveling troupes, theatrical, operatic or minstrel, giving performances in buildings fitted up for such purposes, or moving picture shows giving exhibitions in buildings permanently used for such purposes, or drive-in theaters, shall be allowed to give as many performances or exhibitions in such buildings, theaters or areas as they wish upon payment of the following business tax:

  (1) In the City of Tampa: $450.00 per annum.

  (2) In the City of Plant City: $225.00 per annum.

  (3) In the City of Temple Terrace: $150.00 per annum.

  (4) In the unincorporated areas of the County, the tax shall be the same as the tax in the nearest municipality.

  (b) Whenever any moving picture show, theater or drive-in theater is located outside the limits of any municipality, the business tax shall be based on the population of the nearest municipality. (Ord. No. 95-4, § 38.01, 5-22-1995)

• Sec. 46-197. Pawnbrokers

  Every person engaged in the business of pawnbroker shall pay a business tax of $337.50 for each place of business. (Ord. No. 95-4, § 39.01, 5-22-1995)

• Sec. 46-198. Permanent Exhibits

  Anyone who operates for a profit in this County a permanent exhibit shall pay a business tax of $225.00 for each exhibit. (Ord. No. 95-4, § 40.01, 5-22-1995)

• Sec. 46-199. Professions, Business, Occupations

  (a) Every person engaged in the practice of any profession, who offers his service either directly or indirectly to the public for a consideration, whether or not such an endeavor be regulated by law, shall pay a business tax of $30.00 for the privilege of practicing, which tax shall not relieve the person paying same from the payment of any business tax imposed on any business operated by him or her; except however, private detectives and operators of deception detector devices shall pay a business tax of $10.00.

  (b) Any person applying for or renewing a business tax receipt for the licensing period beginning October 1, 1985, to practice any profession regulated by the Department of Business and Professional Regulation, or any board or commission thereof, must exhibit an active State certificate, registration, or license, or proof of copy of the same, before such business tax receipt may be issued. Thereafter, only persons applying for the first time for a business tax receipt must exhibit such certification, registration or license.

  (c) Every person engaged in a profession, business or occupation regulated by law where licensing and qualification standards are required shall display and exhibit to the Tax Collector the license for the current year prior to the Tax Collector issuing a business tax receipt pursuant to this article.

  (d) A business tax receipt shall not be required where a person, although licensed by law under a regulatory statute, is prohibited from engaging in a profession, business or occupation unless under the direct supervision of another person, individual or corporation.

  (e) Every individual or group of individuals or any professional corporation which operates an office in which a profession is practiced, shall obtain a business tax receipt for each office in which the profession is practiced. For purposes of this section, an office is a physical location at which professional services are made available to the public.

  (f) As an alternative procedure in the event a group of professional persons are operating as a professional association, corporation, partnership or other group enterprise herein called FIRM, the FIRM may obtain one single business tax receipt rather than separate business tax receipts for each professional member of the FIRM. The business tax shall be $30.00 for each person in the FIRM practicing the profession. (Ord. No. 95-4, § 41.01, 5-22-1995; Ord. No. 02-5, § 3, 8-1-2005)

• Sec. 46-200. Public Service

  (a) Every person engaged in any business in this county as owner, agent, or otherwise that performs some service for the public in return for a consideration shall pay a business tax based on the maximum number of persons actually employed, or to be employed during the tax years for each location in the following amounts:

  • (1) 1—5 employees               $ 22.00
  • (2) 6—10 employees                54.00
  • (3) 11—15 employees             80.00
  • (4) 16—20 employees            112.00
  • (5) 21 or more employees      150.00

  Except however, guard, patrol, or watchman agencies shall pay a business tax based on the maximum number of persons actually employed or to be employed during the tax year for each location, in the following amounts:

  • (1) For 1—10 employees        $  7.34
  • (2) For 11—20 employees         18.00
  • (3) For 21—30 employees        26.66
  • (4) For 31—40 employees         37.33
  • (5) 21 or more employees         50.00

  (b) No business tax receipt shall be required under this section for any business the principal function of which is the performance of some service for the public in return for a consideration when the nature of the service is such that business tax receipt is required of the business by some other ordinance of the County; but this provision shall not be construed to exempt service department of merchandising and other lines of business from the business tax receipt required by this section (with the exception of gasoline service stations with not more than three persons engaged in the performance of a service for a consideration).

  (c) In determining the number of persons employed, all principals shall be deemed employees and be included in the calculation.

  (d) In addition to paying the business herein required, asphalt pavers or sealers, before issuance of a business tax receipt, shall first present evidence to the Tax Collector of a valid contractor’s surety bond in the amount of $2,500.00 written by a surety licensed to do business in Florida, which shall guarantee the performance of all commitments, contracts, or promises made to customers by asphalt pavers or sealers. (Ord. No. 95-4, § 42.01, 5-22-1995)

• Sec. 46-201. Retail Store Business Tax

  (a) For the privilege of conducting, engaging in and carrying on the business of a retailer as defined in this section, there is hereby levied and assessed upon every person or association of persons as herein defined, for each store located and operated within this County by such persons or association of persons, an annual business tax of $30.00.

  (b) The following words, terms and phrases, when used in this section, have the meaning ascribed to them, except where the context clearly indicates a different meaning. Retail sale or sale at retail means any sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property; provided that no sale shall be construed to be a retail sale where goods, wares, and merchandise are sold in wholesale quantities at wholesale prices by licensed wholesale dealers under standing orders or through outside salesmen as distinguished from sales of small packages at retail prices or as sold in wholesale quantities and at wholesale prices to any governmental institution, subdivision or agency. Retailer includes every person engaged in the business of making sales at retail. The term “retailer” shall not include: bulk plants or filling stations engaging principally in the sale of gasoline and other petroleum products; ice plants or ice dealers engaging principally in the sale of ice; bakeries, and other manufacturing or processing plants selling only the products manufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; provided, however, that where food or intoxicating liquors are sold in connection with a principal business but only incidental thereto, said principal business shall not be exempt from the business tax imposed herein. Provided further, that incidental sales not otherwise excepted in this subsection made by a licensed wholesaler to consumers at wholesale prices, shall not be construed to be retail sales unless such sales exceed five percent of such wholesaler’s total sale. (Ord. No. 95-4, § 43.01, 5-22-1995)

• Sec. 46-202. Schools, Colleges, etc.

  Every person engaged in the business of operating a school, college or other educational or training institution for profit shall pay a business tax of $30.00 for each place of business, except that persons giving lessons or instructions in their homes without assistants or a staff shall not be required to pay a business tax. (Ord. No. 95-4, § 44.01, 5-22-1995)

• Sec. 46-203. Telephone Systems

  (a) Every person engaged in the business of owning or operating telephone systems in this county for profit shall pay a business tax according to the following schedule:

  (1) On the first 1,000 phones or instruments, or fraction of 1,000, $0.30 for each phone or instrument operated or installed; provided, however, persons engaged in such business franchised by the County for which a franchise fee is paid, shall pay (pursuant to the criteria of this subsection) a business tax of $0.15 for each such phone or instrument operated or installed.

  (2) On the second 1,000 phones or instruments, or fraction over 1,000 (but not exceeding 2,000), $0.24 for each phone or instrument operated or installed; provided, however, persons engaged in such business franchised by the County for which a franchise fee is paid, shall pay (pursuant to the criteria of this subsection) a business tax of $0.12 for each such phone or instrument operated or installed.

  (3) On all phones or instruments numbering over 2,000, $0.18 for each phone or instrument operated or installed; provided, however, persons engaged in such business franchised by the County for which a franchise fee is paid, shall pay (pursuant to the criteria of this subsection) a business tax of $0.09 for each such phone or instrument operated or installed.

  (b) Owners or managers of telephone systems operated or having installed less than 100 phones or instruments shall not be required to pay a business tax. (Ord. No. 95-4, § 45.01, 5-22-1995)

• Sec. 46-204. Trading, etc. In Intangible Personal Property

  (a) Every person engaged in the business of trading, bartering, buying, lending or selling intangible personal property, whether as owner, agent, broker or otherwise, shall pay a business tax of $75.00 for each place of business.

  (b) No taxpayer shall be required under this section where the trading, bartering, buying, lending or selling is incidental to and a part of some other business classification on which a business tax is imposed by this article or law of the State. (Ord. No. 95-4, § 46.01, 5-22-1995)

• Sec. 46-205. Trading, etc. In Tangible Personal Property

  (a) Every person engaged in the business of trading, bartering, serving or selling tangible personal property, as owner, agent, broker or otherwise shall pay a business tax of $30.00 which shall entitle him to maintain one place of business, stationary or movable, and shall pay $30.00 for each additional place of business; provided that the business tax for each bulk plant or depot of wholesale dealers in petroleum products shall be $75.00. Vehicles used by any person for the sale and delivery of tangible personal property at wholesale or retail from his place of business on which a business tax is paid shall not be construed to be separate places of business, and no business tax may be levied on such vehicles or the operators thereof as salesmen or otherwise by the county, any other law to the contrary notwithstanding.

  (b) No business tax receipt shall be required under this section where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of such other business classification for which a business tax receipt is required by this or another ordinance of this County and is carried on at the place of business taxed under such other classification, nor shall this section apply to any person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other shall not be required to possess an individual business tax receipt for the sale of tangible personal property. (Ord. No. 95-4, § 47.01, 5-22-1995)

• Sec.46-206. Garage Sales

  (a) All persons who conduct a garage sale shall register such sale with the Tax Collector of Hillsborough County on forms prescribed by the Tax Collector. Such forms shall contain the following information:

  (1) Name, age, sex, and place of residence of the person conducting the garage sale.

  (2) The date of the garage sale.

  (3) The address of the garage sale.

  (b) Any person who conducts more than two garage sales in a six-month period shall secure a business tax receipt from the Tax Collector of Hillsborough County in the manner prescribed in Section 46-163 and shall pay to the Tax Collector a business tax of $30.00.

  (c) Garage sales shall mean a display or sale of merchandise by any person on premises owned by such person which are used as a dwelling or residence of said person when such merchandise is owned by that person. For purposes of this article, a garage sale shall also be defined, but not limited to the terms “yard sale,” “apartment sale,” “house sale,” and “tag sale.” (Ord. No. 95-4, § 51.01, 5-22-1995)