§ 772.325. Professions, semiprofessions, businesses, occupations.

(a)

Every person, including the qualifying agent of a business organization, engaged in the practice of a profession or semiprofession hereinafter listed who offers services either directly or indirectly to the public for a consideration, whether or not the endeavor is regulated by law, shall pay the indicated occupational license tax for the privilege of practicing the profession or semiprofession, which license shall not relieve the person paying it from the payment of a license tax imposed on a business operated by him.

(1)

Architect (all types) ..... $100

(2)

Attorney ..... 100

(3)

Certified public accountant or public accountant ..... 100

(4)

Chemist ..... 150

(5)

Podiatrist ..... 200

(6)

Chiropractor ..... 200

(7)

Consultant ..... 100

(8)

Dentist ..... 200

(9)

Private investigator ..... 100

(10)

Dispensing optician ..... 50

(11)

Embalmer ..... 50

(12)

Engineer (all types) ..... 100

(13)

Masseur or masseuse ..... 70

(14)

A person, including the qualifying agent of a business organization, licensed under F.S. Ch. 489, Pts. 1 and 2, as follows:

(i)

General contractor ..... 100

(ii)

Building contractor ..... 100

(iii)

Residential contractor ..... 100

(iv)

Sheet metal contractor ..... 100

(v)

Roofing contractor ..... 100

(vi)

Air conditioning contractor Class A ..... 100

(vii)

Air conditioning contractor Class B ..... 100

(viii)

Air conditioning contractor Class C ..... 100

(ix)

Mechanical contractor ..... 100

(x)

Commercial pool contractor ..... 100

(xi)

Residential pool contractor ..... 100

(xii)

Swimming pool servicing contractor ..... 100

(xiii)

Plumbing contractor ..... 100

(xiv)

Electrical contractor ..... 100

(xv)

Specialty contractor ..... 100

(15)

A master craftsman acting as a qualifying agent for a business organization licensed under Chapter 342, Ordinance Code ..... 100

(16)

Naturopath ..... 100

(17)

Optician ..... 50

(18)

Optometrist ..... 150

(19)

Osteopathic physician ..... 200

(20)

Physician ..... 200

(21)

Psychologist ..... 100

(22)

Public relations ..... 100

(23)

Real estate broker ..... 50

(24)

Surveyor, land ..... 50

(25)

Veterinarian ..... 150

(26)

All other professions ..... 50

(b)

An occupational license shall not be required where a person, although licensed by law under a regulatory statute, is prohibited by law from engaging in the profession or semiprofession unless under the direct supervision of another person, individual or corporation.

(c)

Every person engaged in the practice of a profession or semiprofession shall be allowed to practice in more than one location without payment of any additional taxes.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 28; Ord. 83-591-400, § 1; Ord. 84-1025-400, § 2; Ord. 85-724-429, § 1; Ord. 88-1256-652, § 1; Ord. 95-854-514, § 4; Ord. 2000-258-E, § 1; Ord. 2002-443-E, § 1)

Note— Former § 804.326.