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L <br />EXHIBIT "A" <br />LICENSIIJG AND LICENSE TAXES <br />CHAPTER. 207. LICENSING AND LICENSE <br />TAXES <br />Sea 207.OL <br />Sea 207.02 <br />Sea 207.03. <br />Sec. 207.04. <br />Ser. 207.05. <br />Sea 207.06. <br />Sec. 207.07. <br />Sea 207.08. <br />Sea 207.09. <br />Sea 207.10. <br />Sea 207.11. <br />Sea 207.12 <br />Sea 207.13. <br />Sec. 207.14. <br />Sec. 207.15. <br />Sea 207.16. <br />Sec. 207.17. <br />Sea 207.18` <br />Sea 207.19. <br />Sec. 207.20. <br />Sea 207.2L <br />Sea 207.22. <br />Sea 207.23. <br />Sec. 207.24. <br />Sea 207.25. <br />Sea 207.26. <br />Sec. 207.27. <br />Sea 207.28. <br />Sea 207.29. <br />Sea 207.30. <br />Sec. 207.31. <br />Sea 207.32. <br />Sec. 207.33. <br />Sea 207.34. <br />Sea 207.35. <br />Sea 207.36. <br />Sec. 207.37. <br />Sec. 207.38. <br />Supp. No. 3 <br />Part I. General <br />Purpose and scope. <br />Occupational license required. <br />Definitions. <br />Disposition of taxes collected; municipal <br />license taxes; amounts. <br />Term of license transfer. <br />Issuance of license; compliance with state laws. <br />Making falee statement in application for <br />license <br />Issuance of Hoene; display; forms, etc. <br />Report of county tax collector. <br />Tax payable; delinquent license tax; penalty; <br />collection costa <br />Method of collection of delinquent license <br />taxes, generally; hens. <br />Charitable, organizations; occasional sales; <br />fundraising exemption - <br />Other license taxes to be in addition to the <br />occupational license tax. <br />Exemption allowed disabled, invalids, aged <br />and single parents with minor dependents. <br />Exemptions allowed disabled veterans of any <br />war or their unminarried widows. <br />Farm, grove, hortic..ltural, floricultural <br />tropical, FedculturW and fish farm products, <br />certain exemptions. <br />Religious tenets exemption. <br />School activities; certain exemption. <br />Advertising specs renters. <br />Amusement devices. <br />Hotels, apartment hotels, motels, eta <br />Cemeteries, mausoleums, etc. <br />Flea markets, open-air markets, eta <br />Circuses, traveling shows, tent shows, eta; <br />side shows. <br />Traveling medicine shows. <br />Cafes, restaurants and other eating <br />establishments. <br />Contracting. <br />Dance halls, variety exhibitions, eta <br />Electric Power, gas plants and community <br />television antenna companies. <br />Fortunetellers, clairvoyants, etc. <br />Junk dealers—Liesmse requirements; penalty. <br />Same—Traveling. <br />Liquefied petroleum gas; distributors, <br />installers, and manufacturers. <br />Manufacturing, processing quarrying and <br />mining. <br />Miscellaneous businesses not otherwise <br />provided. <br />Moving picture shows, theaters and drive-in <br />theaters. - <br />Pawnbrokers—Generally. <br />Same—Reports to sheriff, penalty. <br />FEBRUARY 7, 1995 <br />36 <br />207/1 <br />L� <br />§ 207.02 <br />Sea 207.39. <br />Permanent exhibits. <br />Sec. 207.40. <br />Professions, businesses, occupations. <br />Sea 207.41. <br />Public service. <br />Sea 207.42 <br />Retail store license. <br />Sea 207.43. <br />Schools, colleges, etc. <br />Sea •207.44. <br />Telephone systems. <br />Sec. 207.45. <br />Telegraph systems. <br />Sec. 207.46. <br />Trading, eta intangible personal property. <br />Sec. 207.47. <br />Tangible personal property. <br />Sec. 207.48. <br />Vending machines. <br />Sec. 207A9. <br />Water companies and sewage disposal <br />companies. <br />Sea 207.50. <br />Barter broker, <br />Sees. 207.51-207.100. Reserved. <br />Part II. Transient Merchants <br />Sea 207.101. Definitions. <br />Sec. 207.102. License and temporary use permit required; <br />ling promL <br />Sea 207.103. License fee and.dis 14y. <br />Sea 207.104. Prohibited acts. <br />Sec. 207.105. Enforcement. � =� C11 <br />�. M <br />PART I. GEN <br />Section 207.01. Purpose �co$e. _ <br />The purpose of this articlg;. pursiXMt to ''s.5. § <br />205.033, is to increase the R#pa6 anal ;�*nse <br />tau rate for license taxes lej�o&,at Vlat rate, by <br />one hundred (100) percent for3d%pational licenses <br />which are one hundred dollars ($100.00) or less; <br />Eft (50) percent for occupational license taxes <br />which are between one hundred and one dollars <br />($101.00) and three hundred dollars ($300.00); <br />twenty-five (25) percent for occupational license <br />taxes which are more than three hundred dollars <br />($300.00); and for license taxes levied at gradu- <br />ated or per unit rates by twenty-five (25) percent <br />per graduated level or per unit, whichever is <br />greater. <br />(Ord. No. 9149, § 1, 12.10-91) <br />Section 207.02. Occupational license re. <br />Wo person shall engage in or manage any busi- <br />ness, profession or occupation in Indian River <br />County for which an occupational license tax is <br />required by this chapter or other law of the State <br />of Florida or Indian River County unless a county <br />license shall have been procured from the tax col- <br />lector for Indian River County or from the depart- <br />ment of banking and finance, department of in. <br />boa 94 PAk <br />