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HomeMy WebLinkAbout1986-59ORDINANCE NO, 86- 59 AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, REPEALING SECTION 15-1, CODE OF LAWS AND ORDINANCES OF INDIAN RIVER COUNTY; CREATING A NEW. OCCUPATIONAL LICENSE ORDINANCE; REVISING OCCUPATIONAL LICENSE TAXES IN ACCORDANCE WITH SECTION 205.033, FLORIDA STATUTES; PROVIDING FOR DEFINITIONS, INCORPORATION IN CODE, SEVERABILITY AND EFFECTIVE DATE, Section 1 Repeal of Existing Ordinance Section 2 Purpose and Scope Section 3 Occupational License Required. Section 4 Definitions Section 5 Disposition of Taxes,Collected; Municipal.License Taxes; Amounts Section 6 Term of License Transfer Section 7 Issuance of License; Compliance with State Laws Section"8 Making False Statement.in Applica- tion for License Section 9 Issuance of License; Display, Forms, etc. Section 10 Report of County Tax Collector Section 11 Tax Payable;,Delinquent License Tax; Penalty; Collection Cost Section 12 Method of Collection of Delinquent License Taxes, Generally; Liens Section 13 Charitable, etc. Organizations, Occasional Sales; Fund Raising; Exemption Section 14 Other License Taxes to be in Addition to the Occupational License Tax Section 15 Exemption Allowed Cripples, Invalid, Aged and Single Parents with Minor Dependents Section 16 Exemptions Allowed Disabled Veterans of any War, or their Unremarried Widows Section 17 Farm, Grove, Horticultural, Flori- cultural Tropical, Piscicultural and Tropical Fish Farm Products; Certain Exemptions I Page Section 18 Religious Tenets Exemption 12 Section 19 School Activities; Certain Exemption 12 Section 20 Advertising Space Renters 12 Section 21 Amusement Devices 12 Section 22 Hotels, Apartment Hotels, Motels, etc., as Defined in Chapter 509 13 Section 23 Cemeteries, Mausoleums, etc. 13 Section 24 Flea Markets, Open Air- Markets, etc. 13 Section 25 Circuses, Traveling Shows, Tent Shows, etc., Side Shows; License Taxes 14 Section 26 Traveling Medicine Shows 15 Section 27 Cafes, Restaurants and Other Eating Establishments 16 Section 28 Contracting 17 Section 29 Dance Halls, Variety Exhibitions, etc. 17 Section 30 Electric Power Plants, Gas Plants and Community Television Antenna Companies 18 Section 31 Fortune -Teller, Clairvoyants, etc. 19 Section 32 Junk Dealers, License Requirements; Penalty 19 Section 33 Junk Dealers, Traveling 21 Section 34 Liquefied Petroleum Gas, Distributors, Installers, and Manufacturers 21 Section 35 Manufacturing, Processing, Quarrying and Mining 22 Section 36 Miscellaneous Businesses Not Other- wise Provided 22 Section 37 Moving Picture Shows, Theaters and Drive-ln Theaters, 22 Section 38 Pawnbrokers 23 Section 39 Pawnbrokers; Reports to Sheriff; Penalty 24 Section 40 Permanent Exhibits 24 Section 41 Professions, Businesses, Occupations 24 Section 42 Public Service 25 Section 43 Retail Store License 26 Section 44 Schools, Colleges, etc. Section 45 Telephone Systems Section 46 Telegraph Systems Section 47 Trading, etc. in Intangible Personal Property Section 48 Trading, etc. in Tangible Personal Property Section 49 Vending Machines Section 50 Water Companies and Sewage Disposal Companies Section 51 Barter Broker Section 52 Incorporation in Code Section 53 Severability Section 54 Effective Date s 8/6/86(OCCU)LEGAL(Bnm) ORDINANCE N0, 86-59 AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, REPEALING SECTION 15-1, CODE OF LAWS AND ORDINANCES OF INDIAN RIVER COUNTY; CREATING A NEW OCCUPATIONAL LICENSE ORDINANCE; REVISING OCCUPATIONAL LICENSE TAXES IN ACCORDANCE WITH SECTION 205,033, FLORIDA STATUTES; PROVIDING FOR DEFINITIONS, INCORPORATION IN CODE, SEVERABILITY AND EFFECTIVE DATE, WHEREAS, Indian River County is authorized by Section 205.032 and .033, Florida Statutes (1985) to levy by appropriate resolution or ordinance an occupational license tax for the privilege of engaging in or managing any business, profession or occupation within Indian River County, and WHEREAS, the Board has been further authorized to increase the occupational license tax since October 1, 19801 but has not done so, NOW, THEREFORE, BE IT ORDAINED BY INDIAN RIVER COUNTY, FLORIDA THROUGH ITS BOARD OF COUNTY COMMISSIONERS that, SECTION 1. Repeal _of_Existing _Ordinance, Section 15-1 of the Code of Ordinances of Indian River County is hereby repealed, SECTION _2_Purpose _and _Scope, The purpose of this ordinance, pursuant to Section 205.033,1 Florida Statutes (1985)1 is to increase the occupational license tax rate for license taxes levied at a flat rate, by 100% for occupational licenses which are $100 or less, 50% for occupational license taxes which are between $101 and $300; and 25% for occupational license taxes which are more than $300, and for license taxes levied at graduated or per unit rates by 25% per graduated level or per unit, whichever is greater, c SECTION 3. Occupational License Required. ----------------- ------------ No person shall engage in or manage any business, profession or occupation in Indian River County for which an occupational license tax is required by this chapter or other law of the State of Florida or Indian River County unless a county license shall have been procured from the Tax Collector for Indian River County or from the Department of Banking and Finance, Department of Insurance, or Department of Revenue, as provided by this chapter or other law of this state. Such license shall be issued to each person upon receipt of the amount hereinafter provided, or as may be otherwise provided by law. Furthermore, fees or licenses paid to any board, commission or office for permits, registration, examination or inspection shall be deemed to be regulatory and in addition to, and not in lieu of, any occupational license required by this chapter or other law unless otherwise expressly provided by law. SECTION 4. Definitions. The following terms and phrases when used in this chapter shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning: (a) Local occupational license means the ----------------------------- privilege granted by the local governing authority to engage in or manage any business, profession or occupation within its. jurisdiction. It shall not mean any fees or Iicenses paid to any board, commission or officer for permits, registration, examination or inspection which, are hereby deemed to be regulatory and in addition to and not in I i eu of any local occupational license imposed under the provisions of this chapter unless otherwise provided by law. (b) Local—governing—authority means the governing body of the County or any incorporated municipality of Indian River County. 1 ti J i � t � (c) Person means any individual, firm., partnership, joint venture, syndicate or other group. or combination acting as a unit, association, corporation, estate, trust, business trust, trustee executor, administrator, receiver, or other fiduciary and shall include the plural as well as the singular. (d) Taxpayer means any person liable for taxes imposed under the provisions of this ordinance, any agent required to file and pay any taxes imposed hereunder, and the heirs, successors, assignee's and transferees of.any such person or agent. (e) Classification means the method by which a business or group of businesses is identified by size or type, or both. (f) Collector means the Tax Collector for Indian River County. (g) Business,_ profession and occupation do not include the customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in this state, which institutions are more particularly defined and limited as follows: (1) Religious institutions shall mean churches and ecclesiastical or denominational organizations, or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on, and shall also mean church cemeteries. (2) Educational institutions shall mean state tax -supported or parochial, church and nonprofit private schools, colleges or universities conducting regular classes and courses of study required for accreditation by or membership in the Southern. Association of Colleges and Secondary Schools, Department of Education or the Flo.'roida Council of Independent Schools. Nonprofit libraries, art galleries and museums open to the public are defined as educational institutions and eligible for exemption. (3) Charitable institutions shall mean only nonprofit corporations operating physical facilities in Florida at which are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay. (h) Local entertainer means an entertainer who is ----------------- a permanent resident of, or maintains a permanent place of business in, this State. SECTION 5. -- Disposition_— of — Taxes— Collected, Municipal License Taxes, Amounts. (a) The revenues derived from the occupational license tax, exclusive of the cost of collection and any credit given for municipal license taxes, shall be apportioned between the unincorporated area of the County and the incorporated municipalities located therein by a ratio derived by dividing their respective populations as determined by the latest dicennial census. (b) The revenues so apportioned shall be sent to the governing authority of each municipality according to its ratio and to the governing authority of the County according to the ratio of the unincorporated area within fifteen (15) days following the month of receipt. SECTION 6. Term of license transfer. ------------------------------------ (a) No Iicense shall be issued for more than one year and all licenses shall expire on September 30th of each year, except as otherwise provided by law. (b) All business licenses may be transferred to a new owner when there is a bona fide sale of the business upon payment of a transfer fee of three dollars ($3.00) and presentation of evidence of the sale and the original license. a r� (c) Upon written request and presentation of the original license, any license may be transferred from one location to another location within the county upon payment of a transfer fee of three dollars ($3.00). (d) It shall be the duty of every person taking over or purchasing an existing business which is required to be licensed under this chapter to notify the Tax Collector of the County within thirty (30) days, and upon fa i lure to do so the person shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined not more than one hundred dollars ($100.00) or confined in the County jail for not more than six (6) months, or both, in the discretion of the court. SECTION 7. Issuance of License; Compliance with State Laws. ---------------------------------- ------------------ (a) No license shall be issued until all applicable state laws are complied with, including, but not limited to required licensing and qualification standards. SECTION 8. Making--False--Statement--in--Application for ---------------------------- License. Any person who, in applying to the Tax Collector for a license based upon capacity, number of persons employed, or any other contingency, shall make a false statement of capacity, number of persons employed, or other contingency, shall be deemed guilty of violation of a County ordinance and subject to penalties provided in §125.69, Florida Statutes, SECTION 9. Issuance of License, Display, Forms, etc. ---------------------------------------------- The Tax Collector shall make a duplicate of each license issued. The person obtaining the license shall keep the same displayed conspicuously at the place of business and in such a manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the county. Persons without a fixed place of bus i ness or who opera to f rom a veh i c I e sha I I keep the same on their person or in their vehicle at all times while conducting business. Upon failure to do so, the licensee sha I I be subject to the payment of another I i cense tax for engaging in or managing the business or occupation for which the license was obtained. If the payment of a license is made to the Department of Banking and Finance, Department of Insurance or Department of Revenue, the license shall be issued by the office to whom the payment must be made. SECTION 10.--Report—of—County—Tax—Collector. The Tax Collector shall transmit to the County Commissioners, in accordance with Section 219.07, Florida Statutes, a statement showing the total number of licenses issued and the amount of money collected for county licenses. Each monthly statement shall be signed by the Tax Collector, the Tax Collector shall make monthly payment of that amount collected by him for occupational licenses to the County depository, retaining a copy of the statement and a copy of each license issued by him for his office records. SECTION 11, Tax Payable;—Delinquent— License Tax; Penalty; -------------------- Collection Cost. --------------- 1. All licenses shall be sold by the Tax Collector beginning September 1 of each year and shall be due and payable on October 1 of each year and shal I expire on September 30 of the succeeding year. Those licenses not renewed by October 1 shall be considered delinquent and subject to a delinquency penalty of ten percent (10%) for the month of October, plus an additional five percent (5%) penalty for each month of delinquency thereafter until paid, provided that the total delinquency penalty shall not exceed twenty-five percent (25%) of the occupational license fee for the delinquent establishment. 2. The Tax Collector shall make provisions to sell licenses to persons wishing to begin a business or occupation for which a license is required prior to September 1, or after October 1 of any year, SECTION 12, Method of Collection of Delinquent License ------------------------------------------------ ------ Taxes, Generally; Liens. Any person subject to, and who fails to pay, a I i cense or pr i v i lege tax required by this or any other law of the State, shall be guilty of violation of a county ordinance and subject to the penalties of §125.69, Florida Statutes, and, on petition of the officer to whom the said .tax is payable, shall be enjoined by the Circuit Court from engaging in the business for which he has failed to pay said license tax, unt i I such time as he sha I I pay the same plus costs of such action, plus a penalty of 250 of the license -due, pursuant to §205.053(2), Florida Statutes, SECTION —_13___— Charitable, --etc. organizations, occasional ------------------ sales, _fund _raising; —exemption, No occupational license shall be required of any charitable, religious, fraternal, youth, civic, service, or other such organization when the organization makes occasional sales or engages in fund-raising projects when the projects are performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization, SECTION 14, Other license taxes to be in addition to the occupational license tax, ------------------------ Fees or licenses paid to any board, commission or officer for permits, registrations, examination, inspection or other regulatory purposes shall be in addition to and not in lieu of any occupational license tax required by this chapter or other law unless otherwise expressly provided by law, I SECT I ON A 5 . — Exempt ion al lowed crippIes ,— i nva I i d , aged and ------------ single parents with minor dependents. ------------------------------------ (1) All disable persons physically incapable of manual labor, single parents with minor dependents, and persons sixty-five years of age or older, with not more than one employee or helper, and who use their own capital only, not in excess of one thousand dollars, shall be allowed to engage in any business or occupation in Indian River County without being required to pay for a license, except that this exemption shall not apply to any of the occupations specified in sections •29 (dance halls, variety exhibitions, etc.) and 31 (fortune-teller, clairvoyants, etc.) The exemption from taxes provided by this section shall be allowed only upon the certificate of the County physician, or other reputable physician, that the applicant claiming the exemption is disabled and unable to perform manual labor, the nature and extent of the disability being specified therein, and in case the,exemption is claimed by a single parent with minor dependents, or a person over sixty-five years of age, proof of the right to the exemption shall be made. Any person entitled to the exemption provided by this section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a license which shall have plainly stamped or written across the face thereof the fact that it is issued under this section, and the reason for the exemption shall be written thereon. (2) In no event under this or any other law shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a license to sell intoxicating liquors, malt and vinous beverages, or for the operation of any slot machine, punch board or any other gaming or gambling device. 1 SECTION 16. Exemptions allowed disabled veterans of any ------------------------------------------------------------ war, or their unremarried widows. (1) Any bona fide, permanent resident elector of the state who served as an officer or enlisted man in the United States Army or Army Reserve, National Guard, United States Navy or Naval Reserve, United States Coast Guard or Coast Guard Reserve, or any temporary member thereof, who has actually been or may hereafter be reassigned by the Army, Navy, Coast Guard or Marines to active duty, during any war or armed conflict, declared or undeclared; who was honorably discharged from the service of the United States and who at the time of his application for license as hereinafter mentioned shall be disabled from performing manual labor shall, upon providing sufficient identification and proof as described herein, (a) be granted a Iicense to engage in any business or occupation in the County which may be carried on mainly through the personal efforts of the licensee as a means of livelihood, provided each such County license does not exceed the sum of fifty dollars ($50.00); or (b) be entitled to an exemption to the extent of fifty dollars ($50.00) on any license to engage in any business or occupation in 'the County which may be carried on mainly through the personal efforts of the licensee as a means of livelihood where the County license for such business or occupation shall be more than fifty dollars ($50.00). The Tax Collector shall issue to such persons as may be entitled hereunder a license pursuant to the foregoing provision and subject to the conditions thereof. Such license when issued shall be marked across the face thereof "Veterans Exempt License" - "Not Transferable". Before issuing the same, proof shall be duly made in each case that the applicant is a.permanent resident and elector in.the State and is.otherwise entitled under the i conditions of this law to receive the exemption here.in provided for. The proof may be made by establishing to the satisfaction of the Tax Collector by means of certificate of honorable discharge or certified copy thereof that he is a veteran within the purview of this section and by exhibiting: 1. A certificate of government -rated disability to an extent of ten per cent (10%) or more; or 2. The affidavit or testimony of a reputable physician who personally knows the applicant and who makes oath that the applicant is disabled from performing manual labor as a means of livelihood; or 3. The certificate of the veteran's service officer of Indian River County, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is disabled and entitled to receive a license within the meaning and intent of this section; or 4. A pension certificate issued to him by the United States by reason of such disability, or, if the aforementioned are unavailable, 5. Such other reasonable proof as may be required by the tax collector to establish the fact that such applicant is so disabled: (c) All licenses issued under this section sha I I be in the same general form, and sha I I expire at the same time as county licenses are fixed by law to expire. (2) All licenses obtained under the provisions of this section by the Commission of fraud upon any issuing authority shall be deemed null and void. Any person who had fraudulently obtained any such license, or who has fraudulently received any transfer of a license issued to another, and has thereafter engaged in any business or occupation requiring a license under cover thereof shall be subject to prosecution as for engaging in a business or occupation without having the required license under the laws of the state and the county. (3) In no event under this or any other law shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a license to sell intoxicating liquors, malt and vinous beverages; for the operation of any slot machine, punch board or any other gaming or gambling device; or for any of the occupations specified in sections 29 (dance halls, variety exhibitions, etc.) and 31 (fortune tellers, clairvoyants, etc.). (4) The unremarried spouse of the deceased, disabled veteran of any war in which the United States armed forces participated will be entitled to the same exemptions as the disabled veteran. SECTION 17. Farm, grove,— horticultural, floricultural ----------------------- ----------------------------- tropical,— piscicultural_and — tropical --fish —farm —products; certain exemptions. ------------------ (1) All farm, grove, horticultural, floricultural, tropical, piscicultural, and tropical fish farm products and products manufactured therefrom, except intoxicating liquors, wine or beer, shall be exempt from the County license tax, when the same is being offered for sale or sold by the farmer or grower producing said products. The management of wholesale farmers produce markets shall have the right to pay a license tax of three hundred dollars ($300.00) that will entitled its stall tenants to deal in agricultural or horticultural products without obtaining individual licenses, but individual licenses shall be required of such tenants unless such license is obtained for the market. (2) Every person, other than nonprofit cooperative associations, engaged in the business of d packing, processing, or. canning agricultural products. not grown by him, shall for each place of business pay a license tax of fifteen dollars ($15,.00), plus three dollars ($3.00) for each five (5) persons employed, provided said.licenses shall not exceed one hundred fifty dollars ($150.00). SECTION —18_—_Religious —tenets —exemption, Nothing in this chapter shall be construed to require a license for practicing the. religious tenets of any church. SECTION 19. School activities; certain exemption. ---------------------------------- College, junior high, and 'high school students may, with the. approval of the athletic association or authority of their school, sell the pennants, badges, insignia, candy, and novelties of their school without being required to pay a license. School -authorized concessions operated by students for proceeds which benefit the school or its organizations are exempt from the County license tax. SECTION 20. Advertising space renters. -------------------------------------- Every person renting for profit.advertising space in or on any boat, car-, bus, truck or other vehicle shall pay a license tax of one dollar and eighty-five cents ($1_.85) for each such boat, car, bus, truck or other vehicle operated by him. SECTION 21. Amusement devices. ------------------------------ (1) Every person who operates for a profit any game, amusement or recreational device, contrivance, or facility not otherwise licensed by some other law of the county shall pay a license tax of nine dollars and thirty-five cents ($9.35) on each such game, amusement or recreational device, contrivance or facility. (2) Any person who operates any of the above devices for profit under the sponsorship of a merchant, shopping center or merchants' association shall be licensed under this section. This license shall be good for one location only; however, the licensee may return to the same location during the same license year without obtaining an additional license other than for any additional devices. SECTION 22. Hotels, apartment hotels, motels, etc., as ------------------------------------------------------------ defined in Chapter 509. ---------------------- (1) Every person engaged in the business of renting accommodations, as defined in Chapter 509, Florida Statutes, except nontransiently rented apartment houses, shall pay for each place of business an amount of ninety-five cents ($0.95) for each room. However, no such establishment shall pay less than fifteen dollars ($15.00) for said license. The room count to be used in this section shall be the same as used by the Division of Hotels and Restaurants of the Department of Business Regulation under §509.251, Florida Statutes. (2.) The Tax Collector shall not issue an occupational license to any business coming under the provisions of this section until a license has been procured for such business from the Division of Hotels and Restaurants of the Department of Business Regulation. SECTION 23. Cemeteries, mausoleums., etc. ----------------------------------------- Every person engaged in the business of operating for a profit a cemetery, mausoleum or similar place or institution shall for each place of business pay a license tax of one hundred fifty dollars ($150.00). SECTION 24. Flea markets, open air markets, etc. ------------------------------------------------- Every person engaged in the business of operating for a profit a flea market, open air market, bazaar or similar operation consisting of shops or stalls selling miscellaneous articles shall pay a license tax of two hundred twenty-five dollars ($225.00) plus thirty dollars ($30,00) for each shop or sta l I from which goods are sold. Individual merchants within the shops or stalls shall not be 1 required to obtain an occupational license from the, County if the owner or operator of the flea market, open air market or bazaar has obtained the requisite license for each shop or stall. SECTION 25, Circuses, travelingshows, tent shows, etc., --------------------------------- ------------------- side shows, license taxes, (1) Shows of all kinds, including circuses, vaudeville, minstrels, theatrical, traveling shows exhibitions or amusement enterprises, including carnivals, rodeos, theatrical games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements, or any exhibition giving performances under tents or temporary structures of any kind, whether such tents or temporary structures are covered or uncovered, shall pay a license tax for each day of two hundred twenty-five dollars ($225.00). (2) For the purposes hereof, the show, riding device, concession or side show charging the highest admission or fee shall be considered the main show in determining the license tax to be levied. When there is more than one such riding device, concession or side show in this admission or free price group, any one of the same may be considered the main show. (3) Any of the shows mentioned in this section which has paid a license as provided in this section shall be allowed to operate a side show upon the payment of a license tax of thirty dollars ($30.00) for each day, (4) The following shall be considered side shows on which shall be levied license taxes as provided above: (a) All riding devices, including merry-go-rounds, ferris wheels, or any other rides or automatic riding devices; (b) All concessions, including revolving wheels, corn games, throwing balls, rolling balls, can racks, knife racks, weighting machines, games or tests of '1 skill or strength, candy machines, sandwich, confectionery or similar stands or any booth, unit, tent or stand commonly known as a concessions and (c) Every exhibition, display, concert, athletic contest, lecture, minstrel, or performance for which admission is charged, a fee is collected, or a charge G s made for anything of value, provided that no license shall be issued for a side show unless a license has been paid for a main show, or exhibition or structure; and provided further, that both licenses shall be issued to the same party and for the same day. (5) The license taxes provided for by this sect i on sha I I be co I I ected for each and every tent and for each and every day to which admission is charged; provided that annual licenses may be issued to any of the shows or exhibitions mentioned in this section when such show or exhibition is permanently located in one place, upon the payment of six times the full amount of the daily Iicense tax, according to the charge for admission and population as defined and prescribed by this section, but a license so issued shall be good only for the place for which it was originally taken out, and the tax collector shall so state in writing on the face of each, (6) No fractional license shall be issued under this provision, (7)' Exempt from the provisions of this section are public fairs, expositions, as defined in Chapter 616, Florida Statutes, and exhibits held by bona fide nonprofit organizations on the premises of a licensed public lodging establishment in connection with a convention, SECTION 26. Traveling—medicine—shows, -------------------- (1) There is hereby levied a daily license fee of seventy-five dollars ($75,00), in addition to all other licenses, on itinerant medicine shows where entertainment is given incidental to or as part of an effort to sell any product by such license in the county. (2) The additional license fee here imposed shall be collected and the license issued in the same manner as the licenses provided for in Section 25 (Circuses, traveling shows, etc.). SECTION 27. Cafes, restaurants and other eating ----------------------------------------------------------- o�+�tiia�tim�r+� (1) Every person engaged in the business of operating a restaurant, cafe, snack bar, dining room, drive-in eating establishment, or other public eating place, whether operated in conjunction with some other line of business or not, except dining rooms in licensed public lodging establishments, shall pay a license tax based on the number of people for whom there are seats or accommodations for the service of food at any one time, in accordance with the following schedule: (a) 0-30 seats $ 18.75 (b) 31-74 seats 37.50 (c) 75-149 seats 56.25 (d) 150 or more seats 75.00 (e) Snack counters which. maintain no seats or take-out service shall pay a license tax of thirty dollars ($30.00). (f) Drive-in restaurants where customers are served while seated in their cars shall pay a license tax of sixty dollars ($60.00). The license required by this paragraph shall be in addition to the license required in paragraphs (1)(a) through (1)(d). (2) The seating capacity and classifications used by the division of hotels and restaurants of the department of business regulation under §509.251, Florida Statutes, shall be used in this section. c SECTION 28. Contracting. (1) Each person who contracts or subcontracts to construct, alter, repair, dismantle, or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains must obtain a license as a contractor. The license tax shall be fourteen dollars ($14.00). SECTION 29. Dance halls, variety exhibitions, etc. (a) Every person who operates any place for profit where dancing is permitted or where entertainment is provided for a charge, such as variety programs or exhibitions, shall pay a license tax of two hundred twenty-five dollars ($225.00). The license required by this section shall be in addition to any other license required by law, and the operation #of such a place as herein described shall not be construed to be incidental, to some other business; provided, that a license may be issued for on(. (1) night only, upon the payment of one hundred fifty dollars ($150.00), but in such cases the tax collector must write across the license the words, "Good for one night only", provided further, that this section shall not apply to hotels or motels of fifty (50) licensed units or more paying an occupational license as provided for in Section 21; provided further, that no such limitation 'of licensed units as heretofore provided shall affect the license of hotels previously issued. (b) Exempted from the provisions of this chapter are: (1) Variety exhibitions conducted or exhibited in a motion picture theater which pays the annual occupational license tax as provided by law. 9 (2) Any traveling variety show or band which performs under the control of a charitable or fraternal organization with the organization putting on the show on its own account and paying the show a fixed compensation (not on a percentage basis). (3) Local cultural or concert music organizations or professionals' or artists' organizations which appear under the auspices of such local cultural or concert music organizations. (4) Educational institutions and off -campus professional talent, when employed by such institutions for student entertainment, such as sports events, musical concerts, dance bands and dramatic productions, when such activities are produced or conducted under the auspices of such educational institutions. (5) Traveling shows put on by local merchants, where no admission is charged, either directly or by increasing the prices of items sold. (6) Dances or variety entertainments given by local performers, the proceeds of which are given to local charities. (7) Any dance held by any group of private individuals who hold square dances and square dance competitions for recreation rather than profit, and where the only charge made is to cover actual expenses incurred by square dance competitions. SECTION 30. Electric power plants, gas plants and community ------------------------------------------------------------ television antenna companies. ---------------------------- (a) Every person engaged in the business of furnishing electric power, gas or community television antennas service for a profit shall pay the following license tax determined by the population of the area served according to the Latest official census: 9 40,000 or more $562.00 301000-39,999 450.00 20,000-291999 225.00 10,000-191999 168.75 50000-91999 150.00 3,000-4,999 75.00 1-2r9919 45.00 (b) Municipal corporations which own and operate their own elect.ric power plant or gas plant shall not be subject to the above taxes, SECTION 31. Fortune-teller, clairvoyants, —etc, ---------------------------------- (a) Every fortune-teller, clairvoyant, palmist, astrologer, phrenologist, character reader, spirit medium, absent treatment healer, or mental healer and every person engaged in any occupation of a similar nature shall pay a license tax of three hundred dollars ($300.00). (b) This section does not apply to churches which heal the sick by prayer or regularly ordained ministers of churches who are members of Florida State Spiritualist Ministerial Association whose charters are filed in the Library of Congress and on record in the state capitol in Tallahassee, SECTION 32. Junk dealers; license requirements; penalty. ------------------------------------- (a) In construing this section, unless the context otherwise requires, the following words or phrases shall mean: (1) Junk means old•o.r scrap copper, brass, rope, rags, batteries, paper, trash, rubber, debris, waste; junked, dismantled, or wrecked automobiles, trucks, tractors, watercraft, or parts thereof, iron, steel, and other old scrap ferrous or nonferrous material; or any other kind of scrap or waste material, 0 (2) Junkyard means an establishment or place of business which is maintained, operated, or used for storing, keeping, buying or selling junk, or for the maintenance or operation of an automobile graveyard, and the term shall include garbage dumps and sanitary fills. (3) Junk dealer means any person who is not a traveling junk dealer within the purview of Section 33 and is engaged in the business of maintaining and operating a Junkyard, (4) Scrap metal processing plant means an ----------------------------- establishment or place of business maintaining and operating machinery and equipment used to process scrap iron, steel and other metals to specifications prescribed by, and for sale to, mills and foundries. (5) Scrap metal processor means a person maintaining and operating a scrap metal processing plant. (b) Every person engaged in business as a scrap metal processor shall pay a license tax of one hundred fifty dollars ($150.00). (c) Every person engaged in business as a junk dealer shall pay a license tax of one hundred dollars ($100.00). (d) (1) Every person licensed as a junk dealer or scrap metal processor when .purchasing any articles shall keep a full and complete record of each transaction showing from whom and when each article was purchased or acquired and to whom sold and the date of such sal.e. (2) Every person licensed as a junk dealer or scrap metal processor when purchasing metals shall keep the following additional information. The record shall include a receipt signed by the se I ler, and a copy of such receipt shall be given to the seller. This receipt shall reflect the quality and quantity of metals purchased, the seller's name and address, the license number of the seller's motor vehicle conveying the metals, and the number of the seller's driver's license. (3) The records required to be kept by paragraphs (d)(1) and (d)(2) shall be maintained by the purchaser for a period of not less than one year and sha l l at all times be subjected to inspection by any law enforcement officer commissioned in the State. (e) Purchase of metals for a price exceeding ten dollars ($10.00) from minors is prohibited. (f) Any person violating any provision of this section shall be deemed guilty of violating a County ordinance and subject to penalties accordingly. SECTION 33. Junk dealers, traveling. ------------------------------------ Each person who travels from place to place purchasing or selling junk shall pay a license tax of thirty dollars ($30.00) and shall, before leaving the County, submit to the Sheriff a list of any junk he has purchased within the County together with the name and permanent address of the person from whom purchased. SECTION 34. Liquefied petroleum gas; distributors, ------------------------------------------------------------ installers, and manufacturers. ----------------------------- All persons who deal in liquefied petroleum gas, either as distributors, installers or manufacturers, shall pay the following license taxes, however, such persons shall be exempt from the provisions of Sections 28 and 30. (a) Manufacture of appliances and equipment for use of liquefied petroleum gas, one hundred twenty-five dollars ($125.00). (b) Installation of equipment to be used with liquefied petroleum gas, fifty dollars ($50.00). (c) Dealer in liquefied petroleum gas, in appliances and equipment for use of such gas and in the � � 4 installation of appliances and equipment, one hundred twenty-five dollars ($125.00). SECTION 35. _- Manufacturing,- - processing,-- quarrying ..and mining, (a) Every person engaged in the business of manufacturing, processing, quarrying, or mining must obtain a License under.this section. The amount of the license tax shall be twenty-six dollars -and fifty cents ($26.50), (b) No license shall be required under this section where the manufacturing, processing, quarrying, or mining is incidental to and a part of some other business classification for which a license is required by r this chapter and is carried on at the place of business licensed under such classification. SECTION 36. Miscellaneous businesses not otherwise ------------------------------------------------------------ provided, Every person engaged in the operation of any business of such nature that no license can be properly required for it under any other provision of this chapter or other law of the state, shall pay a license tax of two hundred twenty-five dollars ($225.00) provided that no I.icense shall be required for the growing or producing of agricultural and horticultural products. SECTION 37. Moving picture shows, theaters and drive-in theaters, (a) Owners, managers or lessors of theaters or halls employing traveling troupes, theatrical, operative or minstrel, giving performances in buildings fitted up for such purposes, or moving picture shows giving exhibitions in buildings permanently used for such purposes, or drive - in theaters, shall be allowed to give as many performances or exhibitions in such buildings, theaters or areas as they wish on payment of the following license tax: (1) In cities or towns of twenty thousand (20,000) inhabitants or more, a license tax of four hundred fifty dollars ($450.00) per annum. (2) In cities and towns of less than twenty thousand (20,000) and more than fifteen thousand (15,000) inhabitants, a license tax of three hundred thirty-seven dollars and fifty cents ($337.50) per annum. (3) In cities or towns of less than fifteen thousand (15,000) and more than ten thousand (10,000) inhabitants, a license tax of two hundred twenty-five dollars ($225.00) per annum. (4) In cities or towns of less than ten thousand (10,000) and more than five thousand (5,000) inhabitants, a license tax of one hundred fifty dollars ($150.00) per annum. (5) In cities or towns of less than five thousand (5,000) inhabitants, a license tax of thirty dollars ($30.00) per annum. (b) Whenever any moving picture show, theater or drive-in theater is located outside the limits of any municipality, the license tax shall be based on the population of the nearest municipality. SECTION _38_Pawnbrokers. (a) Every person engaged in the business of pawnbrokers shall pay a license tax of three hundred thirty-seven dollars and fifty cents ($337.50) for each place of business; (b) No person licensed to engage in the small loan business under the provisions of Chapter 516, Florida Statutes, shall act as a pawnbroker. (c) Pawnbrokers shall keep a complete and true record of all transactions, showing from whom each article of their stock was purchased or pledged, the date of the 23 transaction and the date and to whom each article was. sold, which record shall at all times be subject to the inspection of all police or peace officers. (d) Any person violating.,the provisions of this section shall be deemed guilty of a County Ordinance and subject to the penalties provided in §125.69, Florida Statutes, SECTION 39. Pawnbrokers, reports—to—sheriff;—penalty. ----------------------------- Every person engaged in the business of pawnbrokers, licensed under Section 39, shall make monthly reports to the sheriff of the county in which such business is operated of the information required to be maintained by such pawnbrokers under the provisions of section 39, and any person failing to make such report shall be subject to the penalty provided in said section. Forms for the preparation of the reports required herein shall be prescribed and furnished by the department of law enforcement. SECTION 40. Permanent exhibits. ------------------------------- Anyone who operates for profit in the county a permanent exhibit shall pay a license fee of two hundred twenty-five dollars ($225.00) for each exhibit, SECTION 41. Professions, businesses, occupations. ------------------------------------------------ (a) Every person engaged in the practice of any profession who offers his service either directly or indirectly to the public for a consideration, whether or not, such endeavor be regulated by law, shall pay.a license tax of thirty dollars ($30.00) for the privilege of practicing, which license shall not relieve the person paying same from the payment of any license tax imposed on any business operated by him.. (b) Every person engaged in a profession, business or occupation regulated by law where licensing and qualification standards are required shall display and exhibit to the Tax Collector the license for the current year prior to the Tax Collector issuing an occupational license pursuant to this section. (c) An occupational license shall not be required where a person, although licensed by law under a regulatory statute, is prohibited from engaging in a profession, business or occupation unless under the direct supervision of another person, individual or corporation. (d) Every individual or group of individuals who operates a branch office, or any professional corporation which operates an office in which a profession is practiced, shall license each office in which the profession is practiced, (e) As used in this section, "profession" means an occupation or vocation requiring training in the liberal arts or the sciences and advanced study in a specialized field, and includes, but is not limited to, such professions as: Accountants Engineers Physicians Analytical Chemists Naturopaths Podiatrists Architects Occulists Psychologists Attorneys Opticians Real Estate Brokers Chiropractors Optometrists Surgeons Dentists Osteopaths SECTION 42. Public service. (a) Every person engaged in any business in the County as owner, agent, or otherwise that performs some services for the public in return for a consideration must license tax shall be seventeen dollars ($17.00). (b) No license shall be required under this section for any business the principal function of which is the performance of some services for the public in return for a consideration when the nature of the service is such that it is a necessary part of some other business for which an occupational license is required by another section of this chapter; but this provision shall not be construed to exempt service departments of merchandising and other lines obtain a license under this section. The amount of the license tax shall be seventeen dollars ($17.00). (b) No license shall be required under this section for any business the principal function of which is the performance of some services for the public in return for a consideration when the nature of the service is such that it is a necessary part of some other business for which an occupational license is required by another section of this chapter; but this provision shall not be construed to exempt service departments of merchandising and other lines V of business from the license required by this section, with the exception of gasoline service stations with not more than three persons engaged in the performance of a service for a consideration. SECTION 43. Retail store license. (a) For the privilege of conducting, engaging in and carrying on the business of a retailer as defined in this section, there is hereby levied and assessed upon every person, or association of persons, an annual license tax in the sum of thirty dollars ($30.00). (b) The following words terms and phrases when used in this section have the meaning ascribed to them, except where the context clearly indicates a different meaning: (1) Retailer includes every person engaged in the business of making sales at retail. (2) A retail sale or sale at retail means --------------------------------- any sale of a tangible good or goods to a consumer or to any person for any purpose other than for resale in the form of tangible personal property, provided, that no sale shall be construed to be a "retail sale" where goods, wares and merchandise are sold in wholesale quantities at wholesale prices by licensed wholesale dealers under standing orders or through outside salesmen. (c) The term "retailer" shall not include bulk plants or filling stations engaging principally in the sale of gasoline and other petroleum products, ice plants or ice dealers engaging principally in the sale of ice, bakeries and other manufacturing or processing plants selling only the products manufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; provided, however, that where food or intoxicating liquors. are sold in connection with a principal business, but only incidental thereto, said principal business shall not be exempt from the license tax imposed herein, Provided, further, that incidental sales not otherwise excepted in this subsection made by a license licensed wholesaler to consumers at wholesale prices shall not be construed to be retail sales unless such sales exceed five percent (5%) of such wholesaler's total sale. SECTION 44. Schools, colleges, etc. --------------------------- Every person engaged in the business of operating a school, college, or other educational or training institution for profit shall pay a license tax of thirty dollars ($30.00) for each place of business, except that persons giving lessons or instruction in their homes without assistants or a staff shall not be required to pay a license tax, SECTION-45_--Telephone—systems. Every person engaged in the business of owning or operating telephone systems in the County for profit shall pay a license tax according to the, following schedule: (a) On the first one thousand (1,000) line connections to a residential unit or business, or fraction of one thousand (1,000), nineteen cents ($0.19) for each phone or instrument operated or installed; (b) On the second one thousand (1,000) or fraction over one thousand (1,000), fifteen cents ($0.15) for each phone or instrument operated or installed, and (c) On all over two thousand (2,000), eleven cents ($0.11) for each phone or instrument operated or installed, (d) Owners or managers of telephone systems operated or having installed less than one hundred (100) phone or instruments shall not be required to pay a license tax, i SECTION 46. Telegraph systems. ----------------------------- Every person engaged in the business of owning or operating telegraph systems within the County shall pay a license tax to the Tax Collector of one dollar and thirty cents ($1.30) per mile, said mileage to be based upon the actual distance from point to point and not upon the number of miles of wire, SECTION 47.-- Trading, —etc. —in— intangible —personal —property, (a) Every person engaged in the business of trading, bartering, buying, lending or selling intangible personal property, whether as owner, agent, broker or otherwise, shall pay a license tax of seventy-five dollars ($75.00) for each place of business. (b) No license shall be required under this section where the trading, bartering, buying, lending or selling is incidental to and a part of some other business classification on which an occupational license tax is emposed by this chapter, or other law of this state. SECTION 48, Trading, —etc. —in— tangible —personal —property. (a) Every person engaged in the business of trading, bartering, serving, or selling tangible personal property, or fish for human consumption, as owner, agent, broker, or otherwise, shall pay a license tax of thirty dollars ($30.00) for each place of business, which shall entitle him to maintain one (1) place of business, stationery or movable, and shall pay thirty dollars ($30.00) for each additional place of business, provided that the license for each bulk plant or depot of wholesale dealers in petroleum products shall be seventy-five dollars ($75.00). Vehicles used by any person for the sale and delivery of tangible personal property at wholesale from his established place of business on which a license is paid shall not be construed to be separate places of business, (b) No license shall be required under this section where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of some other business classification for which an occupational license is required by this chapter and is carried on at the place of business licensed under such other classification, nor shall this section apply to any person engaged in the sale of motor vehicles or principally in the sale of retail of gasoline and other petroleum products. (c) No license shall be required under this section where the trading, buying, bartering, serving or selling of tangible personal property is done by an individual less than three times per year and not as a business or principal source of income. SECTION 49. Vending Machines. ---------------------------- (a) As used in this section the following words shall have the meanings set forth in this subsection. (1) Merchandise— vending —machines means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation. (2) Merchandise--vending--machine--operator means any person who operates for a profit thirty-five (35) or more merchandise vending machines. (3) Service vending machine means any ------------------------- machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token, or paper currency and which dispenses some service or amusement. (4) Service_ vending machine_ operator means any person who operates for a profit thirty-five (35) or more service vending machines. (5) Laundry_ equipment means any equipment necessary for operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines and soap, bleach and laundry bag dispensing machines. (b) Any person who operates for a profit, or allows to be operated for a profit, in his place of business or on his property, any of the above vending machines shall pay a license tax according to the following schedule of fees and exemptions. (1) Merchandise vending machines by other than merchandise vending machine operators, nine dollars and forty cents ($9.40) for each machines provided that when any merchandise vending machine is located in and operated only in a place of business for which a license has been duly issued for trading, buying, bartering, serving or selling tangible personal property under this Ordinance, the license tax thereon shall be three dollars and seventy-five cents ($3.75) for each machine. (2) Merchandise vending machine operators, one hundred fifty dollars ($150.00) for the privilege of engaging in such business, and shall further pay an annual license tax of ninety-five cents ($0.95) for each machine. (3) Service vending machines by other than service vending machine operators, nine dollars and forty cents ($9.40) for each machine. (4) Service vending machine operators, three hundred seventy-five dollars ($375.00) for the privilege of engaging in such business, and shall further pay an annual license tax of two dollars and twenty-five cents ($2.25) for each machine. (5) Laundry equipment, ninety-five cents ($0.95) for each piece of equipment. (6) Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public, twenty-one dollars ($21.00) for coin-operated radios, television sets, vibrating mattresses or similar devices installed in guest rooms in hotels, tourist homes, tourist courts, rooming houses and other businesses providing housing accommodations for the traveling public, and further pay an annual license tax of forty cents ($0.40) for each device. (7) One- five-, or ten -cent vending machines, ninety-four cents ($0.94) for each machine. (c) The following vending machines and lockers are exempt from the tax provided by this section. (1) All vending machines which dispense only United States postage stamps are hereby exempt from the payment of any excise or license tax levied by the county. (2) One- five-, or ten -cent vending machines located in licensed places of business and dispensing any nuts, citrus juices and other food products. (3) Coin-operated parcel checking lockers and toilet locks used in railroad, bus, airport stations, or depots and in hotels, boarding houses, restaurants and restrooms for the convenience of the public. (4) All coin-operated telephones which are otherwise subject to tax under Section 46 of this chapter. (d) All machines licensed under paragraphs (1), (2), and (3) of subsection (b) shall display in a prominent place on each machine a sticker or decal to be furnished or approved by the tax collector showing that the tax' has been paid. (e) Whenever any tax collector shall find any vending machine required to be licensed under this section operating without a current license he shall attach to the machine a notice of delinquent taxes. Any person who removes notice of delinquent taxes or who removes any moneys from the machine before license taxes are paid shall be guilty of a misdemeanor. If at the end of ten (10) days the license tax remains unpaid, the person responsible for paying the license tax shall be guilty of violation of a County ordinance subject to penalties accordingly. SECTION 50. Water—companies—and—sewage—disposal—companies. (a) Every person engaged in the business of operating water companies or sewage disposal companies shall pay the following license taxes depending on the population served. (1) 40,000 or more $5bz.uu (2) 300000-39,999 450.00 (3) 201000-291999 187.50 (4) 101000-19,999 140.50 (5) 5,000- 91999 86.25 (6) 3,000- 4,999 46.85 (7) 1,000- 2,999 28.12 (8) 999 or less 18.75 (b) For the purpose of this section, any person furnishing water or sewage disposal service for profit shall be construed to be a water company or sewage disposal service for profit, provided that persons having wells or sewage disposals for private use and who may furnish not more than twenty-five (25) neighbors with water or sewage disposal, shall be exempt from the provisions of this section. (c) Municipal corporations which own and operate their own water plants and sewage disposal systems shall not be subject to the above license tax. SECTION 51. Barter broker. -------------------------- (a) Every person engaged in the business of barter as a broker or dealer shall pay a license tax of thirty dollars ($30.00) for the privilege of engaging in same. (b) Definitions. (1) Barter is the exchange of goods or services of the same or different kind susceptible of valuation without using or making reference to money. (2) Broker as used herein means an agent who, for commission or brokerage fee, carries on negotiations in behalf of his principal and is an intermediary between the latter and third persons in transacting business relative to the barter of contractual rights or any form of property. (3) Business is that which occupies time, attention and labor for the purpose of a livelihood or profit. (4) Dealer is one who engages in bartering as a business. (5) Barter broker includes both brokers and dealers as defined herein. (c) Every barter broker shall keep a complete and true record of all transactions showing the goods or services exchanged, the date of transfer and the names of all parties involved in the transaction. Said records shall at all times be subject to the inspection of all police or peace officers. SECTION 52. --Incorporation in code. ------------------- This ordinance shall be incorporated into the Code of Ordinances of Indian River County and the word "ordinance" may be changed to "section", "article", or other appropriate word and the sections of this ordinance may be renumbered or relettered to accomplish such purposes. SECTION 53. Severability. ------------------------- If any Section, or if any sentence, paragraph, phrase, or word of this ordinance is for any reason held to 33 JWP 4-1 . � a 40 ORDINANCE NO. 86. 59 be unconstitutional, inoperative, or void, such holding shall not affect the remaining portions of this ordinance; and it shall be construed to have been the legislative intent to pass the ordinance without such unconstitutional, invalid or inoperative part, CE:rrI nki Ch This ordinance shall become effective September 1, 1986. Approved and adopted by the Board of County Commissioners of Indian River County, Florida, on this 6th day of August 1986. _BOARD OF COUNTY COMMISSIONERS OF_INDIAN_RIVER COUNTY, FLORIDA By DON .—SCUKLOCK, J Chairman Acknowledgment by the Department of State of the State of Florida, this 11th day of'August__. 1986. Effective date: Acknowledgment from the Department of State received on this 14th day of August 1986, at 10100 a.m./p.m, and filed n the Office of the__ clerk of the Board oT-County Commissioners of Indian River County, Florida. Approved as to form and legal sufficiency: Bruce Barkett -------------- Assistant County Attorney