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E X H I B I T "A" Section 207.01. Purpose and scope. This Chapter is enacted pursuant to the procedures set forth in Chapter 205, Florida Statutes, and in particular, pursuant to Section 205.0535, Florida Statutes, which provides for reclassification and rate structure revisions after recommendations by an equity study commission. Section 207.02. Occupational license required. 1. No person shall engage in or manage any business, profession, or occupation in the unincorporated area of Indian River County without having first paid the current occupational license tax, unless exempt by reason of Chapter 205, F. S . or by the fact that said person is a minor . 2. Included in the requirement to pay an occupational license tax are: a) independent sales representatives ktivon, JAJJ1WUY ULU* ) b) the owner of and each person renting a stall at a flea market. c) Each vendor at special events. Section 207.03. Definitions. The definitions contained in Section 205.022, F. S . , shall apply to this chapter. Section 207.04. Disposition of taxes collection_ The revenues derived from the occupational license tax, exclusive of costs of collection, shall be deposited in an appropriate county fund. Section 207.05. Term of license, dates due and penalties. 1. All licenses shall be sold by the tax collector beginning August 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. There are no partial licenses. Licenses that are not renewed when due and payable are delinquent and subject to a delinquency penalty of 10 percent for the month of October, plus an additional 5 percent penalty for each subsequent month of delinquency until paid. However, the total delinquency penalty shall not exceed 25 percent of the occupation license tax for the delinquent establishment. 2. Any person who engages in or manages any business, occupa- tion, or profession without first obtaining a local occupational license, if required, is subject to a penalty of 25 percent of the license due, in addition to any other penalty provided by law or ordinance. 3. Any person who engages in any business, occupation, or profession covered by this chapter, who does not pay the required occupational license tax within 150 days after the initial notice of tax due, and who does not obtain the required occupational license is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts and a penalty of up to $250. Section 207.06. Issuances of license; compliance with state laws. No license shall be issued until all applicable state laws are complied with, including, but not limited to, required licensing and qualification standards .