§ 13-106. Cafes, restaurants and other eating establishments.

(a)

Every person engaged in the business of operating a restaurant, cafe, snack bar, takeout 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 has seats or accommodations for the service or consumption of food at any one (1) 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 sixty dollars ($60.00). The receipt required by this paragraph shall be in addition to the receipt required in paragraphs (1) through (4) above.

(b)

The seating capacity and classifications used by the division of hotels and restaurants of the state department of business and professional regulation under F.S. § 509.251 shall be used in this section. 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 as required by that chapter.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)