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§ 207.38 INDIAN RIVER COUN'T'Y CODE
<br />which such business is operated of the informa-
<br />tion required to be maintained by such pawnbro-
<br />kers under the provisions of section 207.37'and
<br />any person failing to make such report shall be
<br />subject to the penalty provided in said section.
<br />Forms for the preparation of the reports required
<br />herein shall be prescribed and furnished by the
<br />department of law enforcement.
<br />(Ord. No. 9149, § 1, 12-10-91)
<br />Section 207.39. Permanent exhibits.
<br />Anyone who operates for profit in the county
<br />permanent exhibits shall pay a license fee of thirty
<br />dollars ($30.00) for each exhibit.
<br />(Ord. No. 91.49, § 1, 1240-91; Ord. No. 93-14, § 12
<br />4-6-93)
<br />Section 207.40. Professions, businesses, oc-
<br />cupations.
<br />1. Every person engaged in the practice of any
<br />profession who offers his services either directly
<br />or indirectly to the public for a consideration,
<br />whether or not such endeavor be regulated by law,
<br />shall pay a license tax of thirty dollars ($30.00) for
<br />the privilege of practicing, which license shall not
<br />relieve the person paying same from the payment
<br />of any license tax imposed on any business oper-
<br />ated by him.
<br />2. Every person engaged in a profession, busi-
<br />ness or occupation regulated by law where li-
<br />censed and qualification standards are required
<br />shall display and exhibit to the tax collector the
<br />license for the current year prior to the tax col-
<br />lector issuing an occupational license pursuant to
<br />this section.
<br />3. An occupational license shall not be required
<br />where a person, although licensed by law under a
<br />regulatory statute, is prohibited from engaging in
<br />a profession, business or occupation unless under
<br />the direct supervision of another person, indi-
<br />vidual or corporation.
<br />4. Reserved.
<br />5. As used in this section, "profession" means
<br />an occupation or vocation requiring training in
<br />the liberal arts or the sciences and advanced study
<br />in a specialized field, and includes, but is not lim-
<br />ited to, such professions as:
<br />Supp. No. 9
<br />Accountants Engineers Physicians
<br />Analytical Naturopaths Podiatrists
<br />Chemists
<br />Architects Oculists Psychologists
<br />Attorneys Opticians Real Estate
<br />Brokers
<br />Chiropractors Optometrists Surgeons
<br />Dentists Osteopaths
<br />(Ord. No. 9149, § 1, 12-10-91; Ord. No. 92-23, §§
<br />2, 3, 6-23-92; Ord. No. 92-37, § 2, 9-22-92)
<br />Editor's note—It should be noted that Ord. No. 92.34,
<br />adopted Aug. 25, 1992, amended Ord. No. 92-23 by changing
<br />the effective date to October 1, 1992.
<br />1. Every person engaged in a business in the
<br />county as owner, agent, or otherwise that per-
<br />forms some service for the public in return for a
<br />consideration must obtain a license under this sec-
<br />tion. The amount of the license tax shall be sev-
<br />enteen dollars ($17.00).
<br />2. No license shall be required under this sec-
<br />tion for any business the principal function of
<br />which is the performance of some service for the
<br />public in return for a consideration when the na-
<br />ture of the service is such that it is a necessary
<br />part of some other business for which an occupa-
<br />tional license is required by another section of
<br />this chapter; but this provision shall not be con-
<br />strued to exempt service departments of merchan-
<br />dising and other lines of business from the license
<br />required by this section, with the exception of gas-
<br />oline service stations with not more than three (3)
<br />persons engaged in the performance of a service
<br />for a consideration.
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Section 207.42. Retail store license.
<br />1. For the privilege of conducting, engaging in
<br />and carrying on the business of a retailer as de-
<br />fined in this section, there is hereby levied and
<br />assessed upon every person, or association of per-
<br />sons, an annual license tax in the sum of thirty
<br />dollars ($30:00)
<br />2. The following words terms and phases when
<br />used in this section have the meaning ascribed to
<br />Section 207.41.
<br />Public
<br />service.
<br />1. Every person engaged in a business in the
<br />county as owner, agent, or otherwise that per-
<br />forms some service for the public in return for a
<br />consideration must obtain a license under this sec-
<br />tion. The amount of the license tax shall be sev-
<br />enteen dollars ($17.00).
<br />2. No license shall be required under this sec-
<br />tion for any business the principal function of
<br />which is the performance of some service for the
<br />public in return for a consideration when the na-
<br />ture of the service is such that it is a necessary
<br />part of some other business for which an occupa-
<br />tional license is required by another section of
<br />this chapter; but this provision shall not be con-
<br />strued to exempt service departments of merchan-
<br />dising and other lines of business from the license
<br />required by this section, with the exception of gas-
<br />oline service stations with not more than three (3)
<br />persons engaged in the performance of a service
<br />for a consideration.
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Section 207.42. Retail store license.
<br />1. For the privilege of conducting, engaging in
<br />and carrying on the business of a retailer as de-
<br />fined in this section, there is hereby levied and
<br />assessed upon every person, or association of per-
<br />sons, an annual license tax in the sum of thirty
<br />dollars ($30:00)
<br />2. The following words terms and phases when
<br />used in this section have the meaning ascribed to
<br />
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