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§ 207.10 INDIAN RIVER COUNTY CODE
<br />shall expire on September 30 of the succeeding
<br />year. Those licenses not renewed by October 1
<br />shall be considered delinquent and subject to a
<br />delinquent penalty of ten (10) percent for the
<br />month of October, plus an additional five (5) per-
<br />cent penalty for each month of delinquency there-
<br />after until paid, provided that the total delin-
<br />quency penalty shall not exceed twenty-five (25)
<br />percent of the occupational license fee for the de-
<br />linquent establishment.
<br />2. The tax collector shall make provisions to
<br />sell licenses to persons wishing to begin a busi-
<br />ness or occupation for which a license is required
<br />prior to September 1, or after October 1 of any
<br />year.
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Section 207.11. Method of collection of delin-
<br />quent license taxes, genera
<br />ally; liens.
<br />Any person subject to, and who fails to pay, a
<br />license or privilege tax required by this or any
<br />other law of the state, shall be guilty of violation
<br />of a county ordinance and subject to the penalties
<br />provided therein, and, on petition of the officer to
<br />whom the said tax is payable, shall be enjoined by
<br />the circuit court from engaging in the business for
<br />which he has failed to pay said license tax, until
<br />such time as he shall pay the same plus costs of
<br />such action, plus a penalty of twenty-five (25) per-
<br />cent of the license due, pursuant to F.S. §
<br />205.053(2).
<br />(Ord. No. 9149, § 1, 12=10-91)
<br />Section 207.12. Charitable, organizations; oc-
<br />casional sales; fundraising
<br />exemption.
<br />No occupational licenses -shall be required of
<br />any charitable, religious, fraternal, youth, civic,
<br />service or other such organization when the orga-
<br />nization makes occasional sales or engages in fund-
<br />raising projects and when the proceeds from the
<br />activities are used exclusively in the charitable,
<br />religious, fraternal, youth, civic and service actio=
<br />ities of the organization.
<br />(Ord. No. 91=49, § 1, 1240-91; Ord. No. 92-23, § 1,
<br />6-23-92)
<br />Supp. No. 5
<br />Section 207.13. Other license taxes to be in
<br />addition to the occupational
<br />license tax.
<br />Fees or licenses paid to any board, commission
<br />or officer for permits, registration, examination,
<br />inspection or other regulatory purposes shall be
<br />in addition to and not in lieu of any occupational
<br />license tax required by this chapter or other law
<br />unless otherwise expressly provided by law.
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Section 207.14. Exemption allowed disabled,
<br />invalids, aged and single par-
<br />ents with minor dependents.
<br />1. All disabled persons physically incapable of
<br />manual labor, single parents with minor depen.
<br />dents, and persons sixty-five (65) years of age or
<br />older, with not more than one (1) employee or
<br />helper, and who use their own capital only, not in
<br />excess of one thousand dollars ($1,000.00) shall be
<br />allowed to engage in any business or occupation
<br />in Indian River County without being required to
<br />pay for a license, except that his exemption shall
<br />not apply to any of the occupations specified in
<br />sections 207.28 (dance halls, variety exhibition,
<br />etc.) and 207.30 (fortunetellers, clairvoyant, etc.)
<br />The exemptions from taxes provided by this sec.
<br />tion shall be allowed only upon the certificate of
<br />the county physician, or other reputable physi-
<br />cian, that the applicant claiming the exemption is
<br />disabled and unable to perform manual labor, the
<br />nature and extent of the disability being specified
<br />therein, and in case the exemption is claimed by a
<br />single parent with minor dependents, or a person
<br />over sixty-five (65) years of age, proof of the right
<br />to the exemption shall be made. Any person enti.
<br />tled to the exemption provided by this section,
<br />shall, upon application and furnishing of the nec-
<br />essary proof as aforesaid, be issued a license which
<br />shall have -plainly stamped or written across the
<br />face thereof the fact that it is issued under this
<br />section, and the reason for the exemption shall be
<br />written thereon.
<br />Z. In no event under this or any other law shall
<br />any person, veteran or otherwise, be allowed any
<br />exemption whatsoever from the payment of any
<br />amount required by law for the issuance of a li-
<br />cense to sell intoxicating liquors, malt and vinous
<br />
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