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 Lady Lake
 Code of Ordinances
 Part II. CODE OF ORDINANCES
 Chapter 8. LICENSES AND BUSINESS REGULATIONS
 Article II. BUSINESS TAX RECEIPT

  § 8-34. Business and occupations; amount of tax to be paid.  

Latest version.

  • Based on the initial recommendations made by the local business tax equity study commission, and subsequent increases deemed appropriate by the town commission, the following local business taxes shall be paid to the Town of Lady Lake by the persons engaging in or managing or transacting the listed occupations or professions unless otherwise specified, and shall be paid annually unless otherwise stated. The town clerk and/or licensing official will determine the business category and fee if it is not specifically listed in this section.

    Sub Code Category Fee
    0001 Public service
    Home occupation $ 30.38
    Commercial public service 42.53
    0002 Retail sales 42.53
    0003 Trading in tangible property
    Banks (full service) 151.94
    Banks (branch) 91.15
    ATM (not on premises) 60.76
    0004 Manufacturing
    1 to 14 employees 42.53
    15 employees and over 60.76
    0005 Professional
    Professionals 60.76
    Independent contractors 30.38
    0006 Contractors 42.53
    0007 Junk dealers 42.53
    0008 Restaurants (by seating capacity)
    50 and under 42.53
    51 and above 72.92
    0009 Citrus packing house 42.53
    0010 Franchise/utilities 72.92
    0011 Hotel/motel
    10 and under 42.53
    11 and above 72.92
    0012 Laundromat 42.53
    0013 Power plant 72.92
    0014 Dancing/cabaret 30.38
    0015 Liquor sales/package stores/lounge 364.64
    0016 Merchandise vending machines 42.53
    0017 Water and/or sewer 72.92
    0018 Bowling centers 72.92
    0019 Landscaping 42.53
    0020 Insurance companies
    (No physical location in town) 91.15
    0021 Jewelry store 42.53
    0022 Miscellaneous amusement 42.53
    0023 Temporary exhibition license (car sales, trade shows, etc.)
    Per day 31.83
    Per week 91.15
    0024 Circus/carnival/rides, per day 182.31
    0025 Psychic, palmist, tattooist, clairvoyant, phrenologist, astrologer, fortune teller, hypnotists or spirit medium giving seances for profit, mind readers 546.97
    0026 Pawn shop/broker 364.64
    0027 Restaurants serving alcohol 133.70

     

(Ord. No. 95-08, 9-7-95; Ord. No. 2001-18, § 3, 5-21-01; Ord. No. 2003-13, 6-2-03; Ord. No. 2005-35, 6-2-05; Ord. No. 2007-10, 5-17-07)