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§ 207.15 INDIAN RIVER COUNTY CODE
<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 />beverages; for the operation of any slot machine,
<br />punch board or any other gaming or gambling
<br />device; or for any of the occupations specified in
<br />sections 207.28 (dance halls, variety exhibitions,
<br />etc.) and 207.30 (fortunetellers, clairvoyants, etc.).
<br />4. The unremarried spouse of the deceased, dis-
<br />abled veteran of any war in which the United
<br />States armed forces participated will be entitled
<br />to the same exemptions as the disabled veteran.
<br />(Ord. No. 91-49, § 1, 1240-91)
<br />Section 207.16. Farm, grove, horticultural,
<br />floricultural tropical, pisci-
<br />cultural and fish farm prod-
<br />ucts; certain exemptions.
<br />1. All farm, grove, horticultural, floricultural,
<br />tropical, piscicultural, and tropical fish farm prod-
<br />ucts, and products manufactured therefrom, ex-
<br />cept intoxicating liquors, wine or beer, shall be
<br />exempt from the county license tax, when the same
<br />is being offered for sale or sold by the farmer or
<br />grower producing said products. The management
<br />of wholesale farmers produce markets shall have
<br />the right to pay a license tax of three hundred
<br />dollars ($300.00) that will entitle its stall tenants
<br />to deal in agricultural or horticultural products
<br />without obtaining individual licenses, but indi-
<br />vidual licenses shall be required of such tenants
<br />unless such license is obtained for the market.
<br />2. Every person, other than nonprofit coopera-
<br />tive associates, engaged in the business of packing,
<br />processing, or canning agricultural products not
<br />grown by him, shall for each place of business pay
<br />a license tax of fifteen dollars ($15.00), plus three
<br />dollars ($3.00) for each five (5) persons employed;
<br />provided said license shall not exceed one hun-
<br />dred fifty dollars ($150.00).
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Nothing in this chapter shall be construed to
<br />require a license for practicing the religious te-
<br />nets of any church.
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Supp. No. 3
<br />Section 207.18. School activities; certain ex-
<br />emption.
<br />College, junior high, and high school students
<br />may, with the approval of the athletic association
<br />or authority of their school, sell the pennants,
<br />badges, insignia, candy, and novelties of their
<br />school without being required to pay a license.
<br />School -authorized concessions operated by stu-
<br />dents for proceeds which benefit the school or its
<br />organizations are exempt from the county license
<br />tax.
<br />(Ord. No. 9149, § 1, 12-10-91)
<br />Section 207.19. Advertising space renters.
<br />Every person renting for profit advertising space
<br />in or on any boat, car, bus, truck or other vehicle
<br />shall pay a license tax of one dollar and eighty-
<br />five cents ($1.85) for each such boat, car, bus, truck
<br />or other vehicle operated by him.
<br />(Ord. No. 91-49, § 1, 1240-91)
<br />Section
<br />207.20.
<br />Amusement devices.
<br />Section
<br />207.17.
<br />Religious
<br />tenets
<br />exemption.
<br />Nothing in this chapter shall be construed to
<br />require a license for practicing the religious te-
<br />nets of any church.
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Supp. No. 3
<br />Section 207.18. School activities; certain ex-
<br />emption.
<br />College, junior high, and high school students
<br />may, with the approval of the athletic association
<br />or authority of their school, sell the pennants,
<br />badges, insignia, candy, and novelties of their
<br />school without being required to pay a license.
<br />School -authorized concessions operated by stu-
<br />dents for proceeds which benefit the school or its
<br />organizations are exempt from the county license
<br />tax.
<br />(Ord. No. 9149, § 1, 12-10-91)
<br />Section 207.19. Advertising space renters.
<br />Every person renting for profit advertising space
<br />in or on any boat, car, bus, truck or other vehicle
<br />shall pay a license tax of one dollar and eighty-
<br />five cents ($1.85) for each such boat, car, bus, truck
<br />or other vehicle operated by him.
<br />(Ord. No. 91-49, § 1, 1240-91)
<br />1. Every person who operates for a profit any
<br />game, amusement or recreational device, contriv-
<br />ance, or facility not otherwise licensed by some
<br />other law of the county shall pay a license tax of
<br />nine dollars and thirty-five cents ($9.35) on each
<br />such game, amusement or recreational device, con-
<br />trivance or facility.
<br />2. Any person who operates any of the above
<br />devices for profit under the sponsorship of a mer-
<br />chant, shopping center or merchants' association
<br />shall be licensed under this section. This license
<br />shall be good for one (1) location only; however,
<br />the licensee may return to the same location
<br />during the same license year without obtaining
<br />an additional license other than for any addi-
<br />tional devices.
<br />(Ord. No. 9149, § 1, 12-10-91)
<br />Section 207.21. Hotels, apartment hotels, mo-
<br />tels, etc.
<br />1. Every person engaged in the business of
<br />renting accommodations, as defined in F.S. Ch.
<br />509, except nontransiently rented apartment
<br />houses, shall pay for each place of business an
<br />amount of ninety-five cents ($0.95) for each room.
<br />Section
<br />207.20.
<br />Amusement devices.
<br />1. Every person who operates for a profit any
<br />game, amusement or recreational device, contriv-
<br />ance, or facility not otherwise licensed by some
<br />other law of the county shall pay a license tax of
<br />nine dollars and thirty-five cents ($9.35) on each
<br />such game, amusement or recreational device, con-
<br />trivance or facility.
<br />2. Any person who operates any of the above
<br />devices for profit under the sponsorship of a mer-
<br />chant, shopping center or merchants' association
<br />shall be licensed under this section. This license
<br />shall be good for one (1) location only; however,
<br />the licensee may return to the same location
<br />during the same license year without obtaining
<br />an additional license other than for any addi-
<br />tional devices.
<br />(Ord. No. 9149, § 1, 12-10-91)
<br />Section 207.21. Hotels, apartment hotels, mo-
<br />tels, etc.
<br />1. Every person engaged in the business of
<br />renting accommodations, as defined in F.S. Ch.
<br />509, except nontransiently rented apartment
<br />houses, shall pay for each place of business an
<br />amount of ninety-five cents ($0.95) for each room.
<br />
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