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Home My WebLink About1995-04YY/Y8/94 Cord/ o c cjaat_ clot> Ow ORDINANCE 95- 04 AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING NEW OCCUPATIONAL LICENSE TAX FEES. WHEREAS, the Florida Legislature under Chapter 205, F.S. provided an alternate method for establishing reclassification and rate structure revisions of occupational license taxes; and WHEREAS, this alternate method required the establishment of an equity study commission representative of the local business community, WHEREAS, the Board of County Commissioners established said commission which has presented a final report to the Board of County Commissioners for consideration; and WHEREAS, it is now appropriate for the Board of County Commissioners to consider adoption of an ordinance revising classification and rates, NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, that: SECTION 1. NEW CHAPTER 207. In view of the extensive revision and consequential changes present Chapter 207 which is attached as Exhibit "A" is hereby amended in its totality to read as setforth in Exhibit "B". SECTION 2. SEVERABILITY. If any section, or any sentence, paragraph, phrase, or word of this ordinance is for any reason held to 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. SECTION 3. EFFECTIVE DATE. This ordinance shall become effective August 1, 1995. Approved and adopted by the Board of County Commissioners of Indian River County, Florida, on this 7 day of February 1995. This ordinance was advertised in the Vero Beach Press -Journal on the 11 day of January 1994, for a public hearing to be held on the _7 day 01 Fehruary 1995, at which time it was moved for Y adoption by Commissioner Eggert seconded by Commissioner Bird and adopted by the following vote: Chairman RCI II IC 6I1 R. �I1a 1.1I L riUJCI I L Vice Chairman Fran B. Adams Aye Commissioner Carolyn K. Eggert Aye , Commissioner Richard N. Bird Aye ,err Commissioner John 14. Ti ppi n Aye BOARD OF COUNTY COMMISSION Atte:3 INDIAN RIVER COUNTY, FLORIDA , r ✓ 4_r . qq F y�, B Jef�ey K; :.Bart *,(-Clerk'!" Fran' B. Adams, Vice Chairman r' ~fY per/ 0 U 11 jr g x y,1 IL i� Acknowledgement ; by ,the Department of State of the State of Florida, this , i7oi of y ' February 1995. EffectiveAcknowledgement from the Department of State received on this 2 3 relay of February , 1995 at 11 2 0 a. m/laxRx and filed in the Office of the Clerk of the Board of County Commissioners of Indian River County, Florida. -2- CHAPTER 207, LICENSING AND LICENSE TAXES Part I. General Sec. 207.01. Purpose and scope. Sec. 207.02. Occupational license required. Sec. 207.03. Definitions. Sec. 207.04. Disposition of taxes collected; municipal license taxes; amounts. Sec. 207.05. Term of license transfer. Sec. 207.06. Issuance of license; compliance with state laws. Sec. 207.07. Making false statement in application for license. Sec. 207.08. Issuance of license; display; forms, etc. Sec. 207.09. Report of county tax collector. Sec. 207.10. Tax payable; delinquent license tax; penalty; collection costs. Sec. 207.11. Method of collection of delinquent license taxes, generally; liens. Sec. 207.12. Charitable, organizations; occasional sales; fundraising exemption. Sec. 207.13. Other license taxes to be in addition to the occupational license tax. Sec. 207.14. Exemption allowed disabled, invalids, aged and single parents with minor dependents. Sec. 207.15. Exemptions allowed disabled veterans of any war or their unremarried widows. Sec. 207.16. Farm, grove, horticultural, floricultural tropical, piscicultural and fish farm products; certain exemptions. Sec. 207.17. Religious tenets exemption. Sec. 207.18. School activities; certain exemption. Sec. 207.19. Advertising space renters. Sec. 207.20. Amusement devices. Sec. 207.21. Hotels, apartment hotels, motels, etc. Sec. 207.22. Cemeteries, mausoleums, etc. Sec. 207.23. Flea markets, open-air markets, etc. Sec. 207.24. Circuses, traveling shows, tent shows, etc.; side shows. Sec. 207.25. Traveling medicine shows. Sec. 207.26. Cafes, restaurants and other eating establishments. Sec. 207.27. Contracting. Sec. 207.28. Dance halls, variety exhibitions, etc. Sec. 207.29. Electric power, gas plants and community television antenna companies. Sec. 207.30. Fortunetellers, clairvoyants, etc. Sec. 207.31. Junk dealers—License requirements; penalty. Sec. 207.32. Same—Traveling. Sec. 207.33. Liquefied petroleum gas; distributors, installers, and manufacturers. Sec. 207.34. Manufacturing, processing quarrying and mining. Sec. 207.35. Miscellaneous businesses not otherwise provided. Sec. 207.36. Moving picture shows, theaters and drive=in theaters. Sec. 207.37. Pawnbrokers—Generally. Sec. 207.38. Same—Reports to sheriff; penalty. Supp. No. 3 § 207.02 Sec. 207.39. Permanent exhibits. Sec. 207.40. Professions, businesses, occupations. Sec. 207.41. Public service. Sec. 207.42. Retail store license. Sec. 207.43. Schools, colleges, etc. Sec. 207.44. Telephone systems. Sec. 207.45. Telegraph systems. Sec. 207.46. Trading, etc. intangible personal property. Sec. 207.47. Tangible personal property. Sec. 207.48. Vending machines. Sec. 207.49. Water companies and sewage disposal companies. Sec. 207.50. Barter broker. Secs. 207.51-207.100. Reserved. Part II. Transient Merchants Sec. 207.101. Definitions. Sec. 207.102. License and temporary use permit required; licensing process. Sec. 207.103. License fee and display. Sec. 207.104. Prohibited acts. Sec. 207.105. Enforcement, PART I. GENERAL Section 207.01. Purpose and scope. The purpose of this article, pursuant to F.S. § 205.033, is to increase the occupational license tax rate for license taxes levied at a flat rate, by one hundred (100) percent for occupational licenses which are one hundred dollars ($100.00) or less; fifty (50) percent for occupational license taxes which are between one hundred and one dollars ($101.00) and three hundred dollars ($300.00); twentyfive (25) percent for occupational license taxes which are more than three hundred dollars ($300.00); and for license taxes levied at gradu- ated or per unit rates by twenty-five (25) percent per graduated level or per unit, whichever is greater. (Ord. No. 9149, § 1, 12-10-91) Section 207.02. Occupational license re- quired. No person shall engage in or manage. any busi- ness, 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 col- lector for Indian River County or from the depart- ment of banking and finance, department of in - § 207.02 INDIAN RIVER COUNTY CODE surance, or department of revenue, as provided by 6. Business, profession and occupation do not this chapter or other law of this state. Such li- include the customary religion, charitable cense shall be issued to a person upon receipt of or educational activities of nonprofit reli- the amount Hereinafter provided, or as may be gious, nonprofit charitable and nonprofit ed - otherwise provided by law. Furthermore, fees or ucational institutions in this state, which licenses paid to any board, commission or office institutions are more particularly defined for permits, registration, examination or inspec- and limited as follows: tion shall be deemed to be regulatory and in ad- a. Religious institutions shall mean dition to, and not in lieu of, any occupational li- churches and ecclesiastical or denomi- cense required by this chapter or other law unless otherwise expressly provided by law. national organizations, or established (Ord. No. 9149, § 19 12-10-91) physical places for worship in this state at which nonprofit religious services Section 207.03. Definitions. and activities are regularly conducted The following terms and phrases when used in and carried on, and shall also mean this chapter shall have the meaning ascribed to church cemeteries. b. Educational institutions shall mean them in this section, except where the context state tax -supported or parochial, church clearly indicates a different meaning: and nonprofit private schools, colleges 1. Local occupations license means the privi- or universities conducting regular lege granted by the local governing au- classes and courses of study required thority to engage in or manage any busi- for accreditation by or membership in ness, profession or occupation within its the Southern Association of Colleges jurisdiction. It shall not mean any fees or and Secondary Schools, Department of licenses paid to any board, commission or Education or the Florida Council of In - officer for permits, .registration, examina- dependent Schools. Nonprofit libraries, tion or inspection which are hereby deemed art galleries and museums open to the to be regulatory and in addition to and not public are defined as education institu- in lieu of this chapter unless otherwise pro- tions and eligible for exemption. vided by law. c. Charitable institutions shall mean only 2. Local governing authority means the gov- non profit corporations operating phys- incorpo- ical facilities in Florida at which are erning body of the county or any rated municipality of Indian River County. provided charitable services, a reason- able percentage of which shall be 3. Person means any individual, firm, part- without cost to those unable to pay. nership, joint venture, syndicate, or other group or combination acting as a unit, as- 8• Local entertainer means an entertainer who sociation, corporation, estate, trust, busi- is a permanent resident of, or maintains a ness trust, trustee, executor, administrator, permanent place of business in, this state. receiver or other fiduciary and shall in- (Ord. No. 91-49, § 1, 12-10 91) clude the plural as well as the singular. 4. Taxpayer means any person liable for taxes Section 207.04. Disposition of taxes collected; imposed under the provisions of this arm municipal license taxes; title, any agent required to file and pay amounts, any taxes imposed herein under and the 1. The revenues derived from the occupational heirs, successors, assignees and transferees license tax, exclusive of the costs of collection and of any such person or agent. any credit given for municipal license taxes, shall 5. Classification means the method by which be apportioned between the unincorporated area a business or group of businesses is identi- of the county and the incorporated municipalities fled by size or type, or both. located therein by a ratio derived by dividing their Supp. No. 3 respective populations as determined by the latest decennial census. 2. The revenues so apportioned shall be sent to the governing authority of each municipality ac- cording to its ratio and to the governing authority of the county according to the ratio of the unin- corporated area within the fifteen (15) days fol- lowing the month of receipt. (Ord. No. 91=49, § 1, 12-10-91) Section 207.05. Term of license transfer. 1. No license shall be issued for more than one (1) year and all licenses shall expire on September 30 of each year, except as otherwise provided by law. 2. All business licenses may be transferred to a new owner when the 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. 3. Upon written request and presentation of the original license, any license may be transferred from one (1) location to another location within the county upon payment of a transfer fee of three dollars ($3.00). 4. 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 no- tify the tax collector of the county within thirty (30) days of the take-over or purchase of the busi- ness. (Ord. No. 9149, § 1, 1240-91) Section 207.06. Issuance of license; compli- ance 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. (Ord. No. 9149, § 1, 1240-91) Section 207.07. MaWmgfalse statement in ape plication for license. It shall be a violation of this ordinance for any person who, in applying to the tax collector for a license based upon capacity, number of persons Supp. No. 5 § 207.10 employed, or any other contingency, to knowingly make a false statement of capacity, number of persons employed, or other contingency. (Ord. No. 9149, § 1, 1240-91) Section 207.08. 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 business or who operate from a vehicle shall keep the same on their person or in their vehicle at all times while conducting business. Upon failure to do so, the licensee shall be subject to the payment of another license 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, depart. ment of insurance or department of revenue, the license shall be issued by the office to whom the payment must be made. (Ord. No. 91=49, § 11 12-10-91) Section 207.09. Report of county tax col- lector. The tax collector shall transmit to the county commissioners, in accordance with F.S. § 219.07, 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 de- pository, retaining a copy of the statement and a copy of each license issued by him for his office records. (Ord. No. 9149, § 1, 1240-91) Section 207.10. Tax payable; delinquent li• cense tax; penalty; collection costs. 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 § 207.10 INDIAN RIVER COUNTY CODE shall expire on September 30 of the succeeding year. Those licenses not renewed by October 1 shall be considered delinquent and subject to a delinquent penalty of ten (10) percent for the month of October, plus an additional five (5) per- cent penalty for each month of delinquency there- after until paid, provided that the total delin- quency penalty shall not exceed twenty-five (25) percent of the occupational license fee for the de- linquent establishment. 2. The tax collector shall make provisions to sell licenses to persons wishing to begin a busi- ness or occupation for which a license is required prior to September 1, or after October 1 of any year. (Ord. No. 9149, § 1, 1240-91) Section 207.11. Method of collection of delin- quent license taxes, genera ally; liens. Any person subject to, and who fails to pay, a license or privilege 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 provided therein, 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, until such time as he shall pay the same plus costs of such action, plus a penalty of twenty-five (25) per- cent of the license due, pursuant to F.S. § 205.053(2). (Ord. No. 9149, § 1, 12=10-91) Section 207.12. Charitable, organizations; oc- casional sales; fundraising exemption. No occupational licenses -shall be required of any charitable, religious, fraternal, youth, civic, service or other such organization when the orga- nization makes occasional sales or engages in fund- raising projects and when the proceeds from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service actio= ities of the organization. (Ord. No. 91=49, § 1, 1240-91; Ord. No. 92-23, § 1, 6-23-92) Supp. No. 5 Section 207.13. Other license taxes to be in addition to the occupational license tax. Fees or licenses paid to any board, commission or officer for permits, registration, 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. (Ord. No. 9149, § 1, 1240-91) Section 207.14. Exemption allowed disabled, invalids, aged and single par- ents with minor dependents. 1. All disabled persons physically incapable of manual labor, single parents with minor depen. dents, and persons sixty-five (65) years of age or older, with not more than one (1) employee or helper, and who use their own capital only, not in excess of one thousand dollars ($1,000.00) shall be allowed to engage in any business or occupation in Indian River County without being required to pay for a license, except that his exemption shall not apply to any of the occupations specified in sections 207.28 (dance halls, variety exhibition, etc.) and 207.30 (fortunetellers, clairvoyant, etc.) The exemptions from taxes provided by this sec. tion shall be allowed only upon the certificate of the county physician, or other reputable physi- cian, 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 (65) years of age, proof of the right to the exemption shall be made. Any person enti. tled to the exemption provided by this section, shall, upon application and furnishing of the nec- essary 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. Z. 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 li- cense to sell intoxicating liquors, malt and vinous beverages; or for the operation of any slot ma- chine, punch board or any other gaming or gam- bling device. (Ord. No. 9149, § 1, 12-10-91) Section 207.15. Exemptions allowed disabled veterans of any war or their unremarried widows. 1. Any bona fide, permanent resident elector of the state who serves as an officer or enlisted man in the United States Army or Army Reserve, Na- tional Guard, United States Navy or Naval Re- serve, United States Coast Guard or Coast Guard Reserve, United States Marine Corps, or any tem- porary member thereof, who has actually been or may hereafter be reassigned by the Army, Navy, Coast Guard or Marines to active duty, during 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 applica- tion for license as hereinafter mentioned shall be disabled from performing manual labor shall, upon providing sufficient identification and proof as de. scribed herein: a. Be granted a license to engage in any busi- ness or occupation in the county which may be carried on mainly through the personal efforts of the licensee as a means of liveli- hood 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 en- gage 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 pursuant to the fore- going provision and subject to the condition thereof. Such license when issued shall be marked across the face thereof "Veterans Exempt License"—"Not Transferable." Be- fore 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 condi- Supp. No. 3 § 207.15 tions of this law to receive the exemption herein provided for. The proof may be made by establishing to the satisfaction of the tax collector by means of certificate of hon- orable 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 dis- ability to an extent of ten (10) percent or more; or 2. The affidavit of testimony of a repu- table physician who personally knows the applicant and who makes oath that the applicant is disabled from per- forming manual labor as a means of livelihood; or 3. The certificate of the veteran's service officer of Indian River County, duly ex- ecuted under the hand and seal of the chief officer and secretary thereof, at- testing the fact that the applicant is disabled and entitled to receive a li- cense within the meaning and intent of this section; or 4. A pension certificate issued to him by the United States by reason of such dis- ability; on if the aforementioned are unavailable; 5. Such other reasonable proof as may be required by the tax collector to estab- lish the fact that such applicant is so disabled. c. All licenses issued under this section shall be in the same general form, and shall ex- pire 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 has 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 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 § 207.15 INDIAN RIVER COUNTY CODE exemption whatsoever from the payment of any amount required by law for the issuance of a li- cense 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 207.28 (dance halls, variety exhibitions, etc.) and 207.30 (fortunetellers, clairvoyants, etc.). 4. The unremarried spouse of the deceased, dis- abled veteran of any war in which the United States armed forces participated will be entitled to the same exemptions as the disabled veteran. (Ord. No. 91-49, § 1, 1240-91) Section 207.16. Farm, grove, horticultural, floricultural tropical, pisci- cultural and fish farm prod- ucts; certain exemptions. 1. All farm, grove, horticultural, floricultural, tropical, piscicultural, and tropical fish farm prod- ucts, and products manufactured therefrom, ex- cept 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 entitle its stall tenants to deal in agricultural or horticultural products without obtaining individual licenses, but indi- vidual licenses shall be required of such tenants unless such license is obtained for the market. 2. Every person, other than nonprofit coopera- tive associates, engaged in the business of 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 license shall not exceed one hun- dred fifty dollars ($150.00). (Ord. No. 9149, § 1, 1240-91) Nothing in this chapter shall be construed to require a license for practicing the religious te- nets of any church. (Ord. No. 9149, § 1, 1240-91) Supp. No. 3 Section 207.18. School activities; certain ex- emption. 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 stu- dents for proceeds which benefit the school or its organizations are exempt from the county license tax. (Ord. No. 9149, § 1, 12-10-91) Section 207.19. 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. (Ord. No. 91-49, § 1, 1240-91) Section 207.20. Amusement devices. Section 207.17. Religious tenets exemption. Nothing in this chapter shall be construed to require a license for practicing the religious te- nets of any church. (Ord. No. 9149, § 1, 1240-91) Supp. No. 3 Section 207.18. School activities; certain ex- emption. 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 stu- dents for proceeds which benefit the school or its organizations are exempt from the county license tax. (Ord. No. 9149, § 1, 12-10-91) Section 207.19. 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. (Ord. No. 91-49, § 1, 1240-91) 1. Every person who operates for a profit any game, amusement or recreational device, contriv- ance, 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, con- trivance or facility. 2. Any person who operates any of the above devices for profit under the sponsorship of a mer- chant, shopping center or merchants' association shall be licensed under this section. This license shall be good for one (1) 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 addi- tional devices. (Ord. No. 9149, § 1, 12-10-91) Section 207.21. Hotels, apartment hotels, mo- tels, etc. 1. Every person engaged in the business of renting accommodations, as defined in F.S. Ch. 509, except nontransiently rented apartment houses, shall pay for each place of business an amount of ninety-five cents ($0.95) for each room. Section 207.20. Amusement devices. 1. Every person who operates for a profit any game, amusement or recreational device, contriv- ance, 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, con- trivance or facility. 2. Any person who operates any of the above devices for profit under the sponsorship of a mer- chant, shopping center or merchants' association shall be licensed under this section. This license shall be good for one (1) 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 addi- tional devices. (Ord. No. 9149, § 1, 12-10-91) Section 207.21. Hotels, apartment hotels, mo- tels, etc. 1. Every person engaged in the business of renting accommodations, as defined in F.S. Ch. 509, 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 restau- rants of the department of business regulations under F.S. § 509.251. 2. The tax collector shall not issue an occupa- tional license to any business coming under the provision of this section until a license has been procured for such business from the division of hotels and restaurants of the department of busi- ness regulation. (Ord. No. 9149, § 1, 12-10-91) Section 207.22. Cemeteries, mausoleums, etc. Every person engaged in the business of oper- ating for a profit a cemetery, mausoleum or sim- ilar place or institution shall for each place of business pay a license tax of one hundred fifty dollars ($150.00). (Ord. No. 91-49, § 1, 12-10-91) Section 207.23. Flea markets, open-air mar- kets, etc. Every person engaged in the business of oper- ating 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 stall from which goods are sold. Individual mer- chants within the shops or stalls shall not be re- quired 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 req- uisite license for each shop or stall. (Ord. No. 9149, § 1, 1240-91) Section 207.24. Circuses, traveling shows, tent shows, etc.; side shows. 1. Shows of all kinds, including circuses, vaude- ville, minstrels, theatrical, traveling shows exhi- bitions or amusement enterprises, including car- nivals, rodeos, theatrical games or tests of skill, riding, devices, dramatic repertoire and all other shows of amusement, or any exhibition giving per- formances under tents or temporary structures of any kind, whether such tents or temporary struc- Supp. No. 11 § 207.24 tures are covered or uncovered, shall pay a license tax for each day of thirty dollars ($30.00). 2. For the purpose hereof, the show, riding de- vice, 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 (1) such riding device, con- cession or side show in this admission or free - price group, any one (1) of the same may be. con= sidered the main show. 3. Any of the shows mentioned in this section which has paid a license tax 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 tax 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, weighing machines, games or tests of skill or strength, candy machines, sandwich, confectionery or sim- ilar stands or any booth, unit, tent or stand commonly known as a concession; and c. Every exhibition, display concert, athletic contest, lecture, minstrel, or performance for which admission is charged, a fee is col- lected, or a charge is made for anything of value; provided that no license shall be is- sued 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 section shall be collected 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 perma- nently located in one (1) place, upon the payment of six (6) times the full amount of the daily license tax, according to the charge for admission and § 207.24 INDIAN RIVER COUNTY CODE population as defined and described by this sec- tion; 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 F.S. Ch. 616, and exhibits held by bona fide nonprofit or. ganizations on the premises of a licensed public lodging establishment in connection with a con- vention. (Ord. No. 9149, § 1, 12-10-91; Ord. No. 93-14, § 1, 4-6-93) Section 207.25. Traveling medicine shows. 1. There is hereby levied a daily license fee for thirty dollars ($30.00), in addition to all other li- censes, on itinerant medicine shows where enter- tainment 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 207.24 (circuses, traveling shows, etc.) (Ord. No. 9149, § 1, 12-10-91; Ord. No. 9344, § 1, 4-6-93) Section 207.26. Cafes, restaurants and other eating establishments. 1. Every person engaged in the business of op- erating 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 accommoda- tions for the service of food at any one (1) 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 Supp. No. 11 207/8 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 para- graphs (a) through (d) above. 2. The seating capacity and classifications used by the division of hotels and restaurants of the department of business regulation under F.S. § 509.251, shall be used in this section. (Ord. No. 9149, § 1, 1240-91) Section 207.27. Contracting. 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 business of construc- tion, alteration, repairing, dismantling or demo- lition of buildings, roads, bridges, viaducts, sewers, water and gas mains must obtain a license as a contractor. The license tax shall be fourteen dol- lars ($14.00). Section 207.28. Dance halls, variety exhibi- tions, etc. 1. Every person who operates any place for profit where dancing is permitted or where enter tainment is provided for a charge, such as variety programs or exhibitions, shall pay a license tax of thirty dollars ($30.00). 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 one (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 li- cense as provided for in section 207.21; provided further that no such limitation of licensed units as heretofore provided shall affect the license of hotels previously issued. 2. Exempted from the provision of this chapter are: a. Variety exhibitions conducted or exhibited in a motion picture theater which pays the annual occupational license tax as provided by law. b. Any traveling variety show or band which performs under the control of a charitable or fraternal organization with the organi- zation putting on the show on its own ac- count and paying the show a fixed compen- sation (not on a percentage basis). c. Local cultural or concert music organiza- tion or professionals' or artists' organiza- tion which appears under the auspices of such local cultural or concert music orga- nizations. d. 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 institu- tions. e. Traveling shows put on by local merchants, where no admission is charged, either di- rectly or by increasing the prices of items sold. f. Dances or variety entertainments given by local performers, the proceeds of which are given to local charities. g. Any dance held by any group of private in- dividuals who hold square dances and square dance competitions for recreation rather than profit, and where the only charge made is to cover actual expense in- curred by square dance competitions. (Ord. No. 9149, § 1, 12-10-91; Ord. No. 93-14, § 1, 4-6-93) Section 207.29. Electric power, gas plants and community television an- tenna companies. 1. Every person engaged in the business of fur- nishing electric power, gas or community televi- Supp. No. 11 § 207.31 sion antennas service for a profit shall pay the following license tax determined by the popula- tion of the area served according to the latest of- ficial census: Population Tax a. 40,000 or more. . $562.00 b. 30,000-39,999 .............. 450.00 c. 20,000-29,999....... 0 0 8 0 ... 225.00 d. 101000-191999 .............. 168.75 e. 5,000-9,999 ......... 9 9 .. 0 0 . 150.00 f. 31000-41999 ................ 75.00 g. 1-22999000 too 0*0&4 45.00 2. Municipal corporations which own and op- erate their own electric power plant or gas plant shall not be subject to the above taxes. (Ord. No. 9149, § 1, 12-10-91) Section 207.30. Fortunetellers, clairvoyants, etc. 1. Every fortuneteller, clairvoyant, palmist, as- trologer, phrenologist, character reader, spirit me- dium, absent treatment healer, or mental healer and every person engaged in any occupation of a similar nature shall pay a license tax of thirty dollars ($30.00). 2. This section does not apply to churches which heal the sick by prayer or regularly ordained min- isters 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. (Ord. No. 9149, § 1, 12-10-91; Ord. No. 93-14, § 1, 4-6-93) Section 207.31. Junk dealers—License re- quirements; penalty. 1. In construing this section, unless the context otherwise requires, the following words or phrases shall mean: a. Junk means old or scrap copper, brass, rope, rags, batteries, paper, trash, debris, waste; junked, dismantled, or wrecked automo- biles, trucks, tractors, watercraft or parts § 207.31 thereof; iron, steel, and other kinds of scrap or waste material. 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 op- eration of an automobiles graveyard, and the term shall include garbage dumps and sanitary fills. Junk dealer means any person who is not a traveling junk dealer within the purview of section 207.32 and is engaged in the busi- ness of maintaining and operating a junk- yard. scrap metal processing piant means an es- tablishment or place of business main- taining and operating machinery and equip- ment used to process scrap iron, steel and other metals to specifications prescribed by, and for sale to, mills and foundries. e. Scrap metal processor means a person main- taining and operating a scrap metal pro- cessing plant. 2. Every person engaged in business as a scrap metal processor shall pay a license tax of one hun- dred fifty dollars ($150.00). 3. Every person engaged in business as a junk dealer shall pay a license tax of one hundred dol. lars ($100.00). 4. a. 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 sale. b.. Every person licensed as a junk dealer or scrap metal processor when purchasing any metals shall keep the following additional information: The record shall include a re- ceipt signed by the seller; and a copy of such receipt signed by the seller; 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 Supp. No. 11 the seller's motor vehicle conveying the metals, and the number of the seller's driv- er's license. The records required to be kept by para- graph (4)(a) and (4)(b) shall be maintained by the purchaser for a period of not less than one (1) year and shall at all times be subject to inspection by any law enforce- ment officer commissioned in the state. 5. Purchase of metals for a price exceeding ten dollars ($10.00) from minors is prohibited. 6. Any person violating any provision of this section shall be deemed guilty of violating a county ordinance and subject to penalties accordingly. (Ord. No. 9149, § 1, 1240-91) 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. (Ord. No. 9149, § 1, 12-10-91) Section 207.33. Liquefied petroleum gas; dis- tributors, 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 207-27 and 207-29. 1. Manufacture of appliances and equipment for use of liquefied petroleum gas, one hun- dred twenty-five dollars ($125.00). Installation of equipment to be used with liquified petroleum gas, fifty dollars ($50.00). 3. Dealer in liquefied petroleum gas, in appli- ances and equipment for use of such gas and in the installation of appliances and equipment, one hundred twenty-five dol- lars ($125.00). (Ord. No. 9149, § 1, 1240-91) Section 207.32. Same—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. (Ord. No. 9149, § 1, 12-10-91) Section 207.33. Liquefied petroleum gas; dis- tributors, 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 207-27 and 207-29. 1. Manufacture of appliances and equipment for use of liquefied petroleum gas, one hun- dred twenty-five dollars ($125.00). Installation of equipment to be used with liquified petroleum gas, fifty dollars ($50.00). 3. Dealer in liquefied petroleum gas, in appli- ances and equipment for use of such gas and in the installation of appliances and equipment, one hundred twenty-five dol- lars ($125.00). (Ord. No. 9149, § 1, 1240-91) LICENSING AND LICENSE TAXES Section 207.34. Manufacturing, processing quarrying and mining. 1. Every person engaging 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 dol- lars and fifty cents ($26.50). 2. No license shall be required under this sec- tion where the manufacturing, processing, quar- rying, or mining is incidental to and a part of some other business classification for which a li- cense is required by this chapter and is carried on at the place of business licensed under such clas- sification. (Ord. No. 9149, § 1, 12-10-91) Section 207.35. 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 license shall be re- quired for the growing or producing of agricul- tural and horticultural products. (Ord. No. 9149, § 1, 12-10-91) Section 207.36. Moving picture shows, them eters and drive-in theaters. 1. Owners, managers or lessors of theaters or halls employing traveling troupes, theatrical, op- erative, or minstrel, giving performances in build- ings 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 performance or exhi- bitions in such buildings, theaters or areas as they wish on payment of the following license tax: a. In cities or'towns of twenty thousand (20,000) inhabitants or more, a license tax of four hundred fifty dollars ($450.00) per annum. b. In cities and towns of less than twenty thou- sand (20,000) and more than fifteen thou- sand (15,000) inhabitants, a license tax of Supp. No. 9 § 207.38 three hundred thirty-seven dollars and fifty cents ($37.50) per annum. C, In cities or towns of less than fifteen thou- sand (15,000) and more than ten thousand (10,000) inhabitants, a license tax of two hundred twenty-five dollars ($225.00) per annum. d. In cities or towns of less than five thousand (5,000) inhabitants, a license tax of one hun- dred fifty dollars ($150.00) per annum. e. In cities or towns of less than five thousand (5,000) inhabitants, a license tax of thirty dollars ($30.00) per annum. 2. 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. (Ord. No. 9149, § 1, 12-10-91) 1. Every person engaged in the business of pawnbroker shall pay a license tax of thirty dol- lars ($30.00) for each place of business. 2. No person licensed to engage in the small loan business under the provisions of F.S. Ch. 516, shall act as a pawnbroker. 3. 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 transaction and the date to whom each article was sold, which record shall at all times be subject to the inspection of all po- lice or peace officers. 4. Any person violating the provision of this section shall be deemed guilty of violating a county ordinance and subject to the penalties provided therein. (Ord. No. 9149, § 1, 12-10-91; Ord. No. 9344, § 11 4-6-93) Section 207.38. Same—Reports to sheriff; penalty. Every person engaged in the business of pawn* brokers, licensed under section 207.37, shall make monthly reports to the sheriff of the county in Section 207.37. Pawnbrokers—Generally. 1. Every person engaged in the business of pawnbroker shall pay a license tax of thirty dol- lars ($30.00) for each place of business. 2. No person licensed to engage in the small loan business under the provisions of F.S. Ch. 516, shall act as a pawnbroker. 3. 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 transaction and the date to whom each article was sold, which record shall at all times be subject to the inspection of all po- lice or peace officers. 4. Any person violating the provision of this section shall be deemed guilty of violating a county ordinance and subject to the penalties provided therein. (Ord. No. 9149, § 1, 12-10-91; Ord. No. 9344, § 11 4-6-93) Section 207.38. Same—Reports to sheriff; penalty. Every person engaged in the business of pawn* brokers, licensed under section 207.37, shall make monthly reports to the sheriff of the county in § 207.38 INDIAN RIVER COUN'T'Y CODE which such business is operated of the informa- tion required to be maintained by such pawnbro- kers under the provisions of section 207.37'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. (Ord. No. 9149, § 1, 12-10-91) Section 207.39. Permanent exhibits. Anyone who operates for profit in the county permanent exhibits shall pay a license fee of thirty dollars ($30.00) for each exhibit. (Ord. No. 91.49, § 1, 1240-91; Ord. No. 93-14, § 12 4-6-93) Section 207.40. Professions, businesses, oc- cupations. 1. Every person engaged in the practice of any profession who offers his services 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 oper- ated by him. 2. Every person engaged in a profession, busi- ness or occupation regulated by law where li- censed and qualification standards are required shall display and exhibit to the tax collector the license for the current year prior to the tax col- lector issuing an occupational license pursuant to this section. 3. 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, indi- vidual or corporation. 4. Reserved. 5. 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 lim- ited to, such professions as: Supp. No. 9 Accountants Engineers Physicians Analytical Naturopaths Podiatrists Chemists Architects Oculists Psychologists Attorneys Opticians Real Estate Brokers Chiropractors Optometrists Surgeons Dentists Osteopaths (Ord. No. 9149, § 1, 12-10-91; Ord. No. 92-23, §§ 2, 3, 6-23-92; Ord. No. 92-37, § 2, 9-22-92) Editor's note—It should be noted that Ord. No. 92.34, adopted Aug. 25, 1992, amended Ord. No. 92-23 by changing the effective date to October 1, 1992. 1. Every person engaged in a business in the county as owner, agent, or otherwise that per- forms some service for the public in return for a consideration must obtain a license under this sec- tion. The amount of the license tax shall be sev- enteen dollars ($17.00). 2. No license shall be required under this sec- tion for any business the principal function of which is the performance of some service for the public in return for a consideration when the na- ture of the service is such that it is a necessary part of some other business for which an occupa- tional license is required by another section of this chapter; but this provision shall not be con- strued to exempt service departments of merchan- dising and other lines of business from the license required by this section, with the exception of gas- oline service stations with not more than three (3) persons engaged in the performance of a service for a consideration. (Ord. No. 9149, § 1, 1240-91) Section 207.42. Retail store license. 1. For the privilege of conducting, engaging in and carrying on the business of a retailer as de- fined in this section, there is hereby levied and assessed upon every person, or association of per- sons, an annual license tax in the sum of thirty dollars ($30:00) 2. The following words terms and phases when used in this section have the meaning ascribed to Section 207.41. Public service. 1. Every person engaged in a business in the county as owner, agent, or otherwise that per- forms some service for the public in return for a consideration must obtain a license under this sec- tion. The amount of the license tax shall be sev- enteen dollars ($17.00). 2. No license shall be required under this sec- tion for any business the principal function of which is the performance of some service for the public in return for a consideration when the na- ture of the service is such that it is a necessary part of some other business for which an occupa- tional license is required by another section of this chapter; but this provision shall not be con- strued to exempt service departments of merchan- dising and other lines of business from the license required by this section, with the exception of gas- oline service stations with not more than three (3) persons engaged in the performance of a service for a consideration. (Ord. No. 9149, § 1, 1240-91) Section 207.42. Retail store license. 1. For the privilege of conducting, engaging in and carrying on the business of a retailer as de- fined in this section, there is hereby levied and assessed upon every person, or association of per- sons, an annual license tax in the sum of thirty dollars ($30:00) 2. The following words terms and phases when used in this section have the meaning ascribed to them, except where the context clearly indicates a different meaning. a. Retailer includes every person engaged in the business of making sales at retail. b. Retail sale or sale at retail means any sale of a tangible goods to a consumer or to any person for any purpose other than for re- sale in the form of tangible personal prop= erty; provided, that no sale shall be con- strued to be a "retail sale" where goods, wares and merchandise are sold in whole- sales quantities at wholesale prices by li- censed wholesale dealers under standing or= ders or through outside salesmen. 3. 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 man- ufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; pro- vided, however, that where food or intoxicating liquors are sold in connection with a principal busi- ness, 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 licensed wholesaler to consumers at wholesale prices shall not be construed to be re- tail sales unless such sales exceed five (5) percent of such wholesaler's total sale. (Ord. No. 9149, § 1, 1240-91) Section 207.43. Schools, colleges, etc. Every person engaged in the business of oper. ating a school, college, or other educational or training institution for profit shall pay a license tax of thirty ($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. (Ord. No. 91=49, § 1, 1240-91) Section 207.44. Telephone systems. Every person engaged in the business of owning or operating telephone systems in the county for Supp. No. 3 § 207.46 profit shall pay a license tax according to the fol. lowing schedule: 1. On the first one thousand (1,000) line con- nections to a residential unit or business, or fraction of one thousand (1,000), nine- teen cents ($0.19) for each phone or instru- ment operated or installed. 2. On the second one thousand (1,000) or frac- tion over one thousand (1,000), fifteen cants ($0.15) for each phone or instrument open ated or installed; and 3. On all over two thousand (2,000), eleven cents ($0.11) for each phone or instrument operated or installed; and 4. Owners or managers of telephone systems operated or having installed less than one hundred (100) phones or instruments shall not be required to pay a license tax. (Ord. No. 9149, § 1, 1240-91) Section 207.45. 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. (Ord. No. 91=49, § 1, 1240-91) Section 207.46. Trading, etc. intangible per- conal property. 1. Every person engaged in the business of trading, bartering buying, lending or selling in- tangible 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. 2. No license shall be required under this sec- tion 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 imposed by this chapter, or other law of this state. (Ord. No. 9149, § 10 12-10-91) § 207.47 Section 207.47. Tangible personal property. 1. Every person engaged in the business of trading, bartering, serving, or selling tangible per- sonal 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; provided that the license for each bulk plant or depot of wholesale dealer in petroleum products shall be seventy-five dollars ($75.00). Ve- hicles used by any person for the sale and delivery of tangible personal property at wholesale from his established place of business on which a li- cense is paid shall not be construed to be separate places of business. 2. No license shall be required under this sec- tion where the trading, buying, bartering, serving or selling of tangible personal property is a nec- essary incident of some other business classifica- tion for which an occupational license is required by this chapter and is carried on that 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 at retail of gasoline and other petroleum prod- ucts. 3. No license shall be required under this sec- tion where the trading, buying, bartering, serving or selling of tangible personal property is done by an individual less than three (3) times per year and not as a business or principal source of in- come. (Ord. No. 9149, § 1, 1240-91) Section 207.48. Vending machines. 1. As used in this section the following words shall have the meaning set forth in this subsec- tion: a. 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. b. Merchandise vending machine operator means any person who operates for a profit, Supp. No. 3 thirty-five (35) or more merchandise vending machines. c. Services vending machine means any ma- chine, 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. d. Service vending machine operator means any person who operates for a profit thirty- five (35) or more service vending machines. e. 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 dispensing machines. 2. Any person who operates for a profit, or al- lows to be operated for a profit, in his place of business or on his property, any of the above ma- chines shall pay a license tax according to the following schedule of fees and exemptions. a. Merchandise vending machines by other than merchandise vending machine opera- tors, nine dollars and forty cents ($9.40) for each machine; provided that when any mer- chandise vending machine is located in and operated only in a place of business for which a license has been issued for trading, buying, bartering, serving or selling tan- gible personal property under this article, the license tax thereon shall be three dol- lars and seventy-five cents ($3.75) for each machine. b. Merchandise vending machine operators, one hundred and 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 ma- chine. c. Service vending machines by other than ser- vice vending operators, nine dollars and forty cents ($9.40) for each machine. d. 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. Laundry equipment, ninety-five cents ($0.95) for each piece of equipment. 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 an- nual license tax of forty cents ($0.40) for each device. One,,, five-, or ten -cent vending machines, ninety-four cents ($0.94) for each machine. 3. The following vending machines and lockers are exempt from the tax provided by this section: 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. One-, five-, ten -cent vending machines lo- cated in licensed places of business and dis- pensing any nuts, citrus juices and other food products. Coin-operated parcel checking lockers and toilets locks used in railroad, bus, airport stations, or depots and in hotels, boarding houses, restaurants and restrooms for the convenience of the public. All coin-operated telephones which are oth- erwise subject to tax under section 207.45 of this chapter 4. All machines licensed under paragraphs (a), (b), and (c) of subsection (2) shall display in a prom- inent place on each machine a sticker or decal to be furnished or approved by the tax collector showing that the tax has been paid. 5. 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 delin- Supp. No. 3 § 207.50 quent 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 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. (Ord. No. 9149, § 1, 12=10-91) Section 207.49. Water companies and sewage disposal companies. 1. Every person engaged in the business of op- erating water companies or sewage disposal com- panies shall pay the following license taxes on the population served: Population Tax 1. 40,000 or more ...... :....... $562.00 2. 302000-399999 .............. 450.00 3. 20p000,-,-,29,9990 o * s * & a 0 0 * h 0 a & 187.50 4. 10, 000-19,999 .............. 140.50 5. 51000-92999 ................ 86.25 6. 3,000-49999 ................ 46.85 T 19000-29999 ................ 28.12 8. 999 or less. . @ & 0 0 @ 0 & & 0 9 @ a & 1 0 0 18.75 2. 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 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 provision of this section. 3. Municipal corporations which own or operate their own water plants and sewage disposal sys- tems shall not be subject to the above license tax. (Ord. No. 9149, § 12 1240-91) Section 207.50. Barter broker. 1. Every person engaged 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. § 207.50 2. Definitions. Barter is the exchange of goods or services of the same or different kind susceptible of valua- tion without using or making reference to money. Broker as used herein means an agent, for com- mission or brokerage fee, carries on negotiations on behalf of his principal and is an intermediary between the latter and third persons in trans- acting business relative to the barter of contrac- tual rights or any form of property. Business is that which occupies time, attention and labor for the purpose of livelihood or profit. Dealer is one who engages in bartering as a business. Barter broker include both brokers and dealers as defined herein. 3. Every barter broker shall keep a complete and true record of all transactions showing the goods or services, 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. (Ord. No. 9149, § 1, 12-10-91) Secs. 207.51-207.100. Reserved. PART II. TRANSIENT MERCHANTS For the purposes of this article, the following terms shall be given the meanings set forth below: Temporary pavilion is any device, operational vehicle, apparatus, tent, grouping of tables, or any other display technique or apparatus that is mo- bile or portable, and that is not a structure, as defined in the zoning code. Transient merchant is any person or business entity that engages in the sale of any personal property, unless such sales are excluded from tran- sient merchant status by other zoning code regu- lations, including but not limited to food products, agricultural products, and merchandise, from tem- Supp. No. 3 porary pavilions along public or private streets with the following exceptions: 1. Any person selling agricultural products from agricultural zoned property upon which he or she grew the product provided that products are not offered for sale in the road right-of-way. 2. Any person who sells his or her own prop- erty which was not acquired for resale, barter or exchange and does not conduct such sales or acts as a participant by fur- nishing property for sale in such a manner more than three (3) times during any cal- endar year (i.e., garage sales, rummage sales, white elephant sales, etc.) when prop- erty is not offered for sale in the road right- of-way. (Ord. No. 9149, § 1, 1240-91) Section 207.102. License and temporary use permit required; licensing process. 1. License prerequisite to sale. It shall be un- lawful for any person or business entity to engage in the business of a transient merchant in Indian River County without having first obtained a tran- sient merchant business license from the tax col- lector of Indian River County, Florida. 2. Application for license. Applications for a li- cense to conduct business as a transient merchant shall be submitted to the tax collector and shall contain the following information, certificate, and permit: a. Name, permanent address and telephone number of applicant/owner. b. Florida sales tax number of applicant/ owner. C. The exact location where the merchandise will be displayed and sold. d. A letter from the owner of the property from which the merchandise will be displayed and sold granting permission to the tran- sient merchant to conduct business at said location. e. Certification .from the zoning department of Indian River County that the area pro - Section 207.101. Definitions. For the purposes of this article, the following terms shall be given the meanings set forth below: Temporary pavilion is any device, operational vehicle, apparatus, tent, grouping of tables, or any other display technique or apparatus that is mo- bile or portable, and that is not a structure, as defined in the zoning code. Transient merchant is any person or business entity that engages in the sale of any personal property, unless such sales are excluded from tran- sient merchant status by other zoning code regu- lations, including but not limited to food products, agricultural products, and merchandise, from tem- Supp. No. 3 porary pavilions along public or private streets with the following exceptions: 1. Any person selling agricultural products from agricultural zoned property upon which he or she grew the product provided that products are not offered for sale in the road right-of-way. 2. Any person who sells his or her own prop- erty which was not acquired for resale, barter or exchange and does not conduct such sales or acts as a participant by fur- nishing property for sale in such a manner more than three (3) times during any cal- endar year (i.e., garage sales, rummage sales, white elephant sales, etc.) when prop- erty is not offered for sale in the road right- of-way. (Ord. No. 9149, § 1, 1240-91) Section 207.102. License and temporary use permit required; licensing process. 1. License prerequisite to sale. It shall be un- lawful for any person or business entity to engage in the business of a transient merchant in Indian River County without having first obtained a tran- sient merchant business license from the tax col- lector of Indian River County, Florida. 2. Application for license. Applications for a li- cense to conduct business as a transient merchant shall be submitted to the tax collector and shall contain the following information, certificate, and permit: a. Name, permanent address and telephone number of applicant/owner. b. Florida sales tax number of applicant/ owner. C. The exact location where the merchandise will be displayed and sold. d. A letter from the owner of the property from which the merchandise will be displayed and sold granting permission to the tran- sient merchant to conduct business at said location. e. Certification .from the zoning department of Indian River County that the area pro - LICENSING AND LICENSE TAXES § 207.105 posed for the display and sale carries a com- of county commissioners of Indian River County mercial, industrial, or agricultural zoning may authorize the county attorney to bring civil classification. No occupational license will proceedings in the circuit court of the 19th judi- ce issued by the tax collector without this cial circuit to enforce the provisions of this article. certification and temporary use permit. (Ord. No. 9149, § 1, 1240-91) f. A temporary use permit issued by the zoning department of Indian River County as required by the zoning code. No occupa- tional license shall be issued without a tem- porary use permit. 3. Requirements apply to existing transient mer- chant use. No transient merchant uses in exist- ence prior to the adoption of these regulations shall be exempt from these regulations nor shall such uses be considered "grandfathered -in" under pre. vious regulations. Transient merchants permitted under previous regulations shall comply with these regulations at such time that a previously issued occupational license or temporary use permit ex= pires. (Ord. No. 9149, § 1, 1240-91) Section 207.103. License fee and display. The license fee for conducting business as a tran- sient merchant shall be the sum of fifteen dollars ($15.00) per year payable in advance. The license shall be displayed in a prominent place at the location where the merchandise is sold. (Ord. No. 9149, § 1, 12-10-91) s Section 207.104. Prohibited acts. 1. It shall be unlawful for any transient mer- chant to conduct business along public or private streets or from vacant lots except as specified on the license required by this article. 2. It shall be unlawful for any person or busi- ness entity to engage in the business of a tran- sient merchant along, in front of or on any prop- erty that does not carry a commercial, industrial or agricultural zoning classification under the zoning code of Indian River County. (Ord. No. 9149, § 1, 1240-91) Section 207.105. Enforcement. The sheriff of Indian River County shall cause sufficient inspection to occur to ensure compli. ance with the provisions of this article. The board Supp. No. 3 1. . E X H I B IT "B" 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 (Avon, Amway etc.) 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. 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 (Avon, Amway etc.) 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. 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 business or who operate from a vehicle shall keep the same on their person or in their vehicle at all times while conducting business. Upon failure to do so, the licensee shall be subject to the payment of another license tax for engaging in or managing the business or occupation for which . the license was obtained. Section 207.08. Report of county tax collector. The tax collector shall transmit to the county commissionersi , n accordance with F.S. Section 219.07 , 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 207.09. Other license taxes to be in addition $20.00 to the $16.00 Section 207.07. Issuance license; display; forms, etc. of 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 business or who operate from a vehicle shall keep the same on their person or in their vehicle at all times while conducting business. Upon failure to do so, the licensee shall be subject to the payment of another license tax for engaging in or managing the business or occupation for which . the license was obtained. Section 207.08. Report of county tax collector. The tax collector shall transmit to the county commissionersi , n accordance with F.S. Section 219.07 , 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 207.09. Other license taxes to be in addition $20.00 to the $16.00 JANUARY $36.00 JULY $12.00 FEBRUARY $32.00 AUGUST $ 8.00 occupational license tax. Fees or licenses paid to any board, commission or officer for permits, registration, 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. Section 207.10. Fee. a) The fee for each occupational license shall be $40.00. For any transfer of license, the fee shall be $4.00. b) The fee set forth in paragraph a) of this section shall be prorated for the initial year as follows OCTOBER $40.00 APRIL $24.00 NOVEMBER $40.00 MAY $20.00 DECEMBER $40.00 JUNE $16.00 JANUARY $36.00 JULY $12.00 FEBRUARY $32.00 AUGUST $ 8.00 MARCH $28.00 SEPTEMBER $ 4.00 Section 207.11. Tax collector fee. The tax collector shall receive 10% of the fees collected the first year with the latitude of the Commission to increase the percentage in future years to recoup the cost of collection. Section 207.12. Chapter 205, F.S. controlling. The provisions of Chapter 205, F.S. , shall control where there is an omission, conflict with or ambiguity in Chapter 207 of the code.