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CHAPTER 207, LICENSING AND LICENSE <br />TAXES <br />Part I. General <br />Sec. 207.01. Purpose and scope. <br />Sec. 207.02. Occupational license required. <br />Sec. 207.03. Definitions. <br />Sec. 207.04. Disposition of taxes collected; municipal <br />license taxes; amounts. <br />Sec. 207.05. Term of license transfer. <br />Sec. 207.06. Issuance of license; compliance with state laws. <br />Sec. 207.07. Making false statement in application for <br />license. <br />Sec. 207.08. Issuance of license; display; forms, etc. <br />Sec. 207.09. Report of county tax collector. <br />Sec. 207.10. Tax payable; delinquent license tax; penalty; <br />collection costs. <br />Sec. 207.11. Method of collection of delinquent license <br />taxes, generally; liens. <br />Sec. 207.12. Charitable, organizations; occasional sales; <br />fundraising exemption. <br />Sec. 207.13. Other license taxes to be in addition to the <br />occupational license tax. <br />Sec. 207.14. Exemption allowed disabled, invalids, aged <br />and single parents with minor dependents. <br />Sec. 207.15. Exemptions allowed disabled veterans of any <br />war or their unremarried widows. <br />Sec. 207.16. Farm, grove, horticultural, floricultural <br />tropical, piscicultural and fish farm products; <br />certain exemptions. <br />Sec. 207.17. Religious tenets exemption. <br />Sec. 207.18. School activities; certain exemption. <br />Sec. 207.19. Advertising space renters. <br />Sec. 207.20. Amusement devices. <br />Sec. 207.21. Hotels, apartment hotels, motels, etc. <br />Sec. 207.22. Cemeteries, mausoleums, etc. <br />Sec. 207.23. Flea markets, open-air markets, etc. <br />Sec. 207.24. Circuses, traveling shows, tent shows, etc.; <br />side shows. <br />Sec. 207.25. Traveling medicine shows. <br />Sec. 207.26. Cafes, restaurants and other eating <br />establishments. <br />Sec. 207.27. Contracting. <br />Sec. 207.28. Dance halls, variety exhibitions, etc. <br />Sec. 207.29. Electric power, gas plants and community <br />television antenna companies. <br />Sec. 207.30. Fortunetellers, clairvoyants, etc. <br />Sec. 207.31. Junk dealers—License requirements; penalty. <br />Sec. 207.32. Same—Traveling. <br />Sec. 207.33. Liquefied petroleum gas; distributors, <br />installers, and manufacturers. <br />Sec. 207.34. Manufacturing, processing quarrying and <br />mining. <br />Sec. 207.35. Miscellaneous businesses not otherwise <br />provided. <br />Sec. 207.36. Moving picture shows, theaters and drive=in <br />theaters. <br />Sec. 207.37. Pawnbrokers—Generally. <br />Sec. 207.38. Same—Reports to sheriff; penalty. <br />Supp. No. 3 <br />§ 207.02 <br />Sec. 207.39. Permanent exhibits. <br />Sec. 207.40. Professions, businesses, occupations. <br />Sec. 207.41. Public service. <br />Sec. 207.42. Retail store license. <br />Sec. 207.43. Schools, colleges, etc. <br />Sec. 207.44. Telephone systems. <br />Sec. 207.45. Telegraph systems. <br />Sec. 207.46. Trading, etc. intangible personal property. <br />Sec. 207.47. Tangible personal property. <br />Sec. 207.48. Vending machines. <br />Sec. 207.49. Water companies and sewage disposal <br />companies. <br />Sec. 207.50. Barter broker. <br />Secs. 207.51-207.100. Reserved. <br />Part II. Transient Merchants <br />Sec. 207.101. Definitions. <br />Sec. 207.102. License and temporary use permit required; <br />licensing process. <br />Sec. 207.103. License fee and display. <br />Sec. 207.104. Prohibited acts. <br />Sec. 207.105. Enforcement, <br />PART I. GENERAL <br />Section 207.01. Purpose and scope. <br />The purpose of this article, pursuant to F.S. § <br />205.033, is to increase the occupational license <br />tax rate for license taxes levied at a flat rate, by <br />one hundred (100) percent for occupational licenses <br />which are one hundred dollars ($100.00) or less; <br />fifty (50) percent for occupational license taxes <br />which are between one hundred and one dollars <br />($101.00) and three hundred dollars ($300.00); <br />twentyfive (25) percent for occupational license <br />taxes which are more than three hundred dollars <br />($300.00); and for license taxes levied at gradu- <br />ated or per unit rates by twenty-five (25) percent <br />per graduated level or per unit, whichever is <br />greater. <br />(Ord. No. 9149, § 1, 12-10-91) <br />Section 207.02. Occupational license re- <br />quired. <br />No person shall engage in or manage. any busi- <br />ness, profession or occupation in Indian River <br />County for which an occupational license tax is <br />required by this chapter or other law of the State <br />of Florida or Indian River County unless a county <br />license shall have been procured from the tax col- <br />lector for Indian River County or from the depart- <br />ment of banking and finance, department of in - <br />