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1995-15
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1995-15
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Last modified
3/20/2019 2:10:34 PM
Creation date
9/30/2015 3:57:25 PM
Metadata
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Ordinances
Ordinance Number
1995-15
Adopted Date
06/27/1995
Ordinance Type
Occupational License
State Filed Date
06\27\1995
Code Number
85-4 Repeal
Subject
Occupational License Tax
Archived Roll/Disk#
2744
Supplemental fields
SmeadsoftID
1053
Document Relationships
2006-040
(Cover Page)
Path:
\Ordinances\2000's\2006
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Section 207.07. Issuance of license; display; forms, etc. <br />The tax collector shall make a duplicate of each license issued. The <br />person obtaining the license shall keep the same displayed <br />conspicuously at the place of business and in such a manner as to be <br />open to the view of the public and subject to the inspection of all <br />duly authorized officers of the county. Persons without a fixed place <br />of business or who operate from a vehicle shall keep the same on <br />their person or in their vehicle at all times while conducting <br />business. Upon failure to do so, the licensee shall be subject to the <br />payment of another license tax for engaging in or managing the <br />business or occupation for which the license was obtained. <br />The tax collector shall transmit to the county commissioners, in <br />accordance with F.S. Section 219.07, a statement showing the total <br />number of licenses issued and the amount of money collected for <br />county licenses. Each monthly statement shall be signed by the tax <br />collector; the tax collector shall make monthly payment of that <br />amount collected by him for occupational licenses to the county <br />depository, retaining a copy of the statement and a copy of each <br />license issued by him for his office records. <br />Section 207.09. Other license taxes to be in addition to the <br />occupational license tax. <br />Fees or licenses paid to any board, commission or officer for permits, <br />registration, examination, inspection or other regulatory purposes <br />shall be in addition to and not in lieu of any occupational license tax <br />required by this chapter or other law unless otherwise expressly <br />provided by law. <br />Section 207.10. Fee. <br />a) The fee for each occupational license shall be $40.00. For any <br />transfer of license, the fee shall be $4.00. <br />b) The fee set forth in paragraph a) of this section shall be prorated <br />for the initial year as follows <br />OCTOBER $40.00 APRIL <br />$24.00 <br />tax <br />Section <br />$20.00 <br />207.08. <br />$16.00 <br />Report <br />$12.00 <br />of <br />FEBRUARY $32.00 AUGUST <br />county <br />collector. <br />$ 4.00 <br />The tax collector shall transmit to the county commissioners, in <br />accordance with F.S. Section 219.07, a statement showing the total <br />number of licenses issued and the amount of money collected for <br />county licenses. Each monthly statement shall be signed by the tax <br />collector; the tax collector shall make monthly payment of that <br />amount collected by him for occupational licenses to the county <br />depository, retaining a copy of the statement and a copy of each <br />license issued by him for his office records. <br />Section 207.09. Other license taxes to be in addition to the <br />occupational license tax. <br />Fees or licenses paid to any board, commission or officer for permits, <br />registration, examination, inspection or other regulatory purposes <br />shall be in addition to and not in lieu of any occupational license tax <br />required by this chapter or other law unless otherwise expressly <br />provided by law. <br />Section 207.10. Fee. <br />a) The fee for each occupational license shall be $40.00. For any <br />transfer of license, the fee shall be $4.00. <br />b) The fee set forth in paragraph a) of this section shall be prorated <br />for the initial year as follows <br />OCTOBER $40.00 APRIL <br />$24.00 <br />NOVEMBER $40.00 MAY <br />$20.00 <br />DECEMBER $40.00 JUNE <br />$16.00 <br />JANUARY $36.00 JULY <br />$12.00 <br />FEBRUARY $32.00 AUGUST <br />$ 8.00 <br />MARCH $28.00 SEPTEMBER <br />$ 4.00 <br />Section 207.11. Flea Market requirements. <br />The owner or operator of a flea market, antique mall, or similar <br />operation is charged with the responsibility of seeing that each <br />person renting a stall has a valid Indian River County occupational <br />license. This may be accomplished by one of the following: <br />a) The owner or operator shall not rent a stall to a person <br />unless that person presents a valid Indian River County occupational <br />license to the owner or operator at the time of rental. The <br />occupational license number shall be recorded by the owner or <br />operator at the time of rental. These records shall be maintained for <br />at least six months and shall be available to the Tax Collector or his <br />designee upon request. <br />b) The owner or operator may purchase a sufficient number of <br />occupational licenses to cover the number of stalls that may be rented <br />at any one time . <br />
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