|
However, no such establishment shall pay less
<br />than fifteen dollars ($15.00) for said license. The
<br />room count to be used in this section shall be the
<br />same as used by the division of hotels and restau-
<br />rants of the department of business regulations
<br />under F.S. § 509.251.
<br />2. The tax collector shall not issue an occupa-
<br />tional license to any business coming under the
<br />provision of this section until a license has been
<br />procured for such business from the division of
<br />hotels and restaurants of the department of busi-
<br />ness regulation.
<br />(Ord. No. 9149, § 1, 12-10-91)
<br />Section 207.22. Cemeteries, mausoleums, etc.
<br />Every person engaged in the business of oper-
<br />ating for a profit a cemetery, mausoleum or sim-
<br />ilar place or institution shall for each place of
<br />business pay a license tax of one hundred fifty
<br />dollars ($150.00).
<br />(Ord. No. 91-49, § 1, 12-10-91)
<br />Section 207.23. Flea markets, open-air mar-
<br />kets, etc.
<br />Every person engaged in the business of oper-
<br />ating for a profit a flea market, open-air market,
<br />bazaar or similar operation consisting of shops or
<br />stalls selling miscellaneous articles shall pay a
<br />license tax of two hundred twenty-five dollars
<br />($225.00) plus thirty dollars ($30.00) for each shop
<br />or stall from which goods are sold. Individual mer-
<br />chants within the shops or stalls shall not be re-
<br />quired to obtain an occupational license from the
<br />county if the owner or operator of the flea market,
<br />open air market or bazaar has obtained the req-
<br />uisite license for each shop or stall.
<br />(Ord. No. 9149, § 1, 1240-91)
<br />Section 207.24. Circuses, traveling shows,
<br />tent shows, etc.; side shows.
<br />1. Shows of all kinds, including circuses, vaude-
<br />ville, minstrels, theatrical, traveling shows exhi-
<br />bitions or amusement enterprises, including car-
<br />nivals, rodeos, theatrical games or tests of skill,
<br />riding, devices, dramatic repertoire and all other
<br />shows of amusement, or any exhibition giving per-
<br />formances under tents or temporary structures of
<br />any kind, whether such tents or temporary struc-
<br />Supp. No. 11
<br />§ 207.24
<br />tures are covered or uncovered, shall pay a license
<br />tax for each day of thirty dollars ($30.00).
<br />2. For the purpose hereof, the show, riding de-
<br />vice, concession or side show charging the highest
<br />admission or fee shall be considered the main show
<br />in determining the license tax to be levied. When
<br />there is more than one (1) such riding device, con-
<br />cession or side show in this admission or free -
<br />price group, any one (1) of the same may be. con=
<br />sidered the main show.
<br />3. Any of the shows mentioned in this section
<br />which has paid a license tax as provided in this
<br />section shall be allowed to operate a side show
<br />upon the payment of a license tax of thirty dollars
<br />($30.00) for each day.
<br />4. The following shall be considered side shows
<br />on which shall be levied license tax provided above:
<br />a. All riding devices, including merry-go-
<br />rounds, ferris wheels, or any other rides or
<br />automatic riding devices;
<br />b. All concessions, including revolving wheels,
<br />corn games, throwing balls, rolling balls,
<br />can racks, knife racks, weighing machines,
<br />games or tests of skill or strength, candy
<br />machines, sandwich, confectionery or sim-
<br />ilar stands or any booth, unit, tent or stand
<br />commonly known as a concession; and
<br />c. Every exhibition, display concert, athletic
<br />contest, lecture, minstrel, or performance
<br />for which admission is charged, a fee is col-
<br />lected, or a charge is made for anything of
<br />value; provided that no license shall be is-
<br />sued for a side show unless a license has
<br />been paid for a main show, or exhibition or
<br />structure; and provided further, that both
<br />licenses shall be issued to the same party
<br />and for the same day.
<br />5. The license taxes provided for by this section
<br />shall be collected for each and every tent and for
<br />each and every day to which admission is charged;
<br />provided that annual licenses may be issued to
<br />any of the shows or exhibitions mentioned in this
<br />section when such show or exhibition is perma-
<br />nently located in one (1) place, upon the payment
<br />of six (6) times the full amount of the daily license
<br />tax, according to the charge for admission and
<br />
|