HomeMy WebLinkAbout1991-49• 11J1191(LEGAL)doe(Ob)
ORDINANCE 91-4A_
AN_-IRDINANCE OF INDIAN RIVER COUNTY;
FLORIDA, ADDING A NEW CHAPTER ,207'
LICENSING AND LICENSE TAXES.
WHEREAS,, Indian River County is- in the process of enacting a
new code of Ordinances; an
W1 I Ab, s ordnance as or its purpose the- editorial -transfer
o the --regulations governing -licensing and license taxes from the elate.
code -the-new-code s
NOW; THEREFORE,=BE IT--ORDAINED_R"HE BOARD OF
-COUNTY-COMMISSIONERS-OF INDIAN RIVER COUNTY, that:
SRCTION-1.ZHAPTER_.
A new Chapter 207 Licensing and License Taxes, as -set forth in
Attachment "A" to this ordinance is hereby adopted.
2. REPEAL.
Those portions of the Indian River County Code (1974) superseded.
or in conflict with the provision herein adopted, in.particular Chapter
15, are hereby repealed.
SECTION 3. 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 havee_en t
legislative intent to pass the ordinance wit out such unconstitutional,
invalid or inoperative part.
CTLONA-.FFECTIVE DATE.
This ordinance allfiecome-effective upon becoming law.
---Approved-and-adopted-by-the-Board of Cou=^ty-Xommissioners of
Indian River --Comity; Florida,-Gn-thisClay--of �Eembery 1991.
Tbic nrdlnanop was advertised in the Vero Beach Press -Journal
on the 15 day of November , 1991, for a public hearing to be held
on the 10 day of December , 1991, at which time it was moved for
adoption by Commissioner Eggert , . seconded by Commissioner
Wheeler _, and adopted by the following vote:
M
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Ord.91-49
Chairman Richard A. gird Aye
Vice Chairman Gary C. Wheeler AIL_
Commissioner Margaret C. Bowman k-U—
Commissioner Don C. Scurlock, Jr. Awe
Commissioner Carolyn K. Eggert Ade.
BOARD OF COUNTY COMMISSION.
INDIAN RIVER COUNTY, FLORIDA;
By
airman
Attest B A
y Clerk
Acknowledgement by -the Department of Stade o 'the State o�Flar}da, '�'
this ibYh day of naramhar i 1991
Effective. date: Acknowledgement from the" Department"of State "received'
on this 19th day of December , 1991, at .10:30a.mlp1. ., `^and filed in
the Office of the Clerk of the Board of County Commissioners.`of Indian
River County, Florida.
-2-
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n an Him ca A
Admin
Legal
Budget
Dept.
Risk Mgr.
ATTACHMENT "A!'
CHAPTER 207, LICENSING AND LICENSE TAXES
Part I. General, Sec. 207.01 - 207.100
Part 11. Iranslent Merchants Sec. -
PART I. GENERAL
Sept i-en�fl�} Pu
The purpose of this article, pursuant to Section 205.033,
Florida Statutes (1985), is to increase the occupational
license tax rate for license taxes levied at a flat rate, by
one hundred (100) per cent for occupational licenses which
are one hundred dollars ($100.00) or less; fifty (50)
per centor�tionai lice axes wh ich are between
one hundred and one dollar ($101,00) and three hundred
dollars ($300.00); twenty-five (25) per cent for
occupational license taxes which are more that three hundred
dollars ; and for license taxes levied at graduated
or per uni-bra-t-s i}y twenty -f Iv"-251—per---ceM pe -r
graduated level or per unit, whichever is greater.
Section 207.02
Occupational _license Trequired
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 person
upon receipt of the amount hereinafter provided, or as may
e otherwise provided y 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 ot-h-e-rwICeexpr_�-,a_c_c_I_y provided by law,
Section 207.03 be initions
The following
shall have the
except where
mean i-nq
terms and phrases when used in this chapter
meaning ascribed to them in this section,
the -con ex clearly in ica es afferent
1. Local occupations license means the privilege granted
by the local governing authority to engage in or manage
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any busyness, profession or occupaMon within
its j u r id i c i on . I -that -Ina t orearv---an y ee s o -r
Li cin s es p-atcl to any b- a rd c ommLs_sjQn o r -o f f icer f o r
permits, registration, examination or inspection which
are erebyed erred to be regulatory anc> in "d-ition to
and -not it -1A-e u ofi t h+s- chap f o r -un l -e sso-th e rw i se
pro_v-idedbb
-1 awe
2. ocal governing authority means the governing body of
*",e--coun-ty-o-r any incorpora-ted mun-i-Ei-p VG-�l-ndtan
River County.
3. 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 otherfiduciary and sha h
i-nel-ude the ptu-raffia s we -H a -sem h e s i ngu l ar
4. Tax a er means any person liable for taxes imposed
ndeT---tfie pr-ov -si ons -o -f thi-s---arti cfie-,—a-ny agent
r eslu-fired_to__f H -e- and pay -a-ny taxes -i mpos ed -he rel-n-aride r
and the heirs, successors, assignees and transferees of
any such person or agent.
5--C l-a-ssi f i c a t i o n means the -met hod by wh-i-ch a bus -i -n -a -ss or
group of businesses is identified by size or type, or
both.
6—Business, profession and -occupation -do n-LAncl-utl_e-he
customary religion, charitable or educational
activities of nonprofit religious, nonprofit charitable
n"onpraf-R-educat-ioffal i-nst+tu-t[orrs i -n tKfs-�e,
which ins -ti t_u-tions are mo -r -e partI lar -Ly -de -fined -and
limited as follows:
a. Re-l-igious institutions shall -mean churches -an
eel es i as t i ca I -or d e nomi n a t i-ona-Lorganiz-a-tions, or
established physical places for worship in this
state a which nonprofi-t- religious services and
a t- i t ins a -r-- r eg u I a r-Iyconducted and -cap r -i -ed -on ,
and shall also mean church cemeteries.
b. Educational institutions shall mean state
tax -supported or parochial, church and nonprofit
private schools, colleges or universities
conducting regu ar classes and courses of study
regu-ired-for accredi-ta-tion-byor membership in --the
Southern Association of Colleges and Secondary
Schools, Department of Education or the Florida
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Council of independent Schools. Nonprofit
libraries, art galleries and museums open to the
public are defined as education institutions and
eligible for exemption.
C. Charitable institutions shall mean only non profit
corporations operating physical facilities in
Florida at which are provided charitable
services, a reasonable percentage of which shall
he wi-thout costt�tht se-una-bl-e to pay.
8. Local entertainer means an entertainer who is a
permanent resident of, or maintains a permanent place
of business in, this state.
Section 207.04 Disposition of taxes collected; municipal
license- taxes: amounts
1. The revenues derived from the occupational license tax,
exclusive of the costs of collection and any credit
given for MUNiCipd! ens one
between theuna-ncorporated -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.
2. 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 the fifteen (15) days following the month of
receipt.
Section 207.05 Term of license transfer
1. No license shall be issued for more than one year and
air licenses shall expire on September% 30 Of CdCh year,
except -as other�ri-s-e p"vi-l-ed_l-y Irv.
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 ($3.00) and
presentation of evidence of the sale and the original
license.
3.
Upon written request and presentation of the original
license, any license may be transferred from one
location to d no -then I-oca t i-onervi thin— the county Upon
payment -of—atrans--fir—fee-of tbr-ee-do-I-Iarsj$-3.-Q0)-.
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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 notify the tax collector
of the county within thirty (30) days of the take-over
or purchase -o -f the-bu-samess-.
Section 207.06 Issuance -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 207.07
Making false statement in application
for license--ac---
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 employed, or any other
cont- regency , to knowingly false sWeme t of
capacity, number o -E -per -son empl_o-yeed, or o_th_er- cDn_ting_ency -
Section 207.08 Issuance of license; display; forms,
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 publ is and
subject to the inspection of all duly authorized officers of
the county, ersons 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, department of
insurance or department of revenue, the license shall be
issued by the office to whom the payment must be made.
Section 207.09 Report of count tax collector
The tax collector shall transmit to the county
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W
commissioners, in accordance wiih�tion--2l-J 07F o ida
Sto-tut-es; a st-atemeflt show inT-th"o-t-aI numberof-icen-es
issued and the amount of money collected for county
licenses. Each monthly statement shall be signed by the
tax co-e-cfor; t tax co lector sha11 make month -y paymen
of" -hat a mou-n t c ot]-e c -ted by -h i -n -f-0 --e ccupa t -i -o n a -a 14cens emote
the county deposito ,-, retaining a co of the statement
and a copy of each license issued by him for his office
Section 207.10 Tax payable; delinquent license tax;
penal 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 shall expire on
September 3- of t -he succeeding year. --Thos—e icenses
not renewed -by -October 1 sha I I be- cons [der—ed—de] i nquent
and subject to a delinquent penalty of ten (10) per
cent for the month of October, plus an additional five
(-5) pe -r --c ent pena-Fty—for each month of de -H nqu e ncy
t h e r e a f to runt-i_[__pai-d provided--that—the- total
delinquency penalty shall not exceed twenty-five (25)
per cent of the occupational license fee for the
e -I i nquentestalrl i shment,
2. The tax collector shall make provisions to sell
censes to persons wrsnrng to oegrn a ausiness or
cupat i -on for wh-'r-clr-"c-enses i -s -required prtor
ptemberg,_ar aff Octnher_ 1 of any year -
Sect 1on..1 1 end of co ection of�linquent
— I-ricense-taxes enera-i I r s
------ 9-
— ' -
Any person subject to, and who fat Is to pay, a I icense or
privi lege tax required by this or any othe�aw of the
s-tatm, sha-1-1 be gu-i-I-ty of vFol a-tion—f a--coun-tyordinance
and subject to the penalties--p-rovided therein, and, on
petition of the officer to whom the said tax is payable,
s a -1 a enjoined—by the circuit court from engaging in the
Ws--n-es s--fo-r-wh--ch he 4a s f -a -i -I -e d t o pay s atcl I-i-c-eas"-a x ,
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 Section 205.053(2), Florida
Statutes.
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ecfion 207:1-2 Char able, organizations;
_____---- occas isna� salts;--urdra i s i nL
exemption
No occupational licenses snail De requirea or any
char! t-ab-1e ; r -e4 g+aus-,f--a-t er na-I-,-yotr#-h-,-cNI c ; s ery-i-ce o -r
other such organization when the o rganiz a t -i on makes
occasional sales or engages in fund-raising projects when
the projects are per -forme excusively by timbers
thereof and- when -t -he p roc eeds tr-om- the actA vi ti -e c are -us -ed
exclusively in the charitable, religious, fraternal, outh,
civic and service activities of the organization.
ction 207.13 Other license taxes to be in addition to
the occupational license tax
Fees or I icenses pa1-dto any board, commission or officer
for pe rm i-t-s-,--r-eg-is-t rat -i -an , e x ini-nati obi n spe c--tW--o-r Other
regulatory purposes shall be in addition to and not in lieu
of any occupational license tax required by this chapter or
Cher Yav-umYeas--othe-rvvise expressly p-rovi�d aw.
Section 207.14 Exemption allowed disabled, invalids,
---------------------------------
�- aged -and single parents with minor
dependents
1, ------
All disabled persons _physical l incapable of manual
labor, single parents with minor dependents, and
persons-stxty--ive -(65-) years of age or zler;-with-not
more than -one empI oye "-r-hei-pe r, -and who -use the -i -r own
capital only, not in excess of one thousand dollars
($1,000.00) shall be allowed to engage in any business
or- o c c up a t -i -on rn Imdtan-River-County w ithau-t-bet
r-eq-a-i-e_d t p fo�a-A- cen s e , except t h -at tris
exemption shall not apply to any of the occupations
specified in section 207.28 (dance halls, variety
exhibit[ofl; etch and 2U7-. 3,0—( f o r t u n et -e 1-1 e r s ,
r.l_a-t"yamt-,-etc--)The exempta-ons-fr-om taxes _p-rovided
by this section shall be allowed only upon the
cer if-icate of the county physician, or other reputable
phys-i can t h at --ti e a ppl+c-ant cl a -i mMg-the- exempt i an 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 dependants, or a person over sixty-five (65)
years of age, proof of the right to the exemption shall
be Any person entitled to the exemption provided
by t-trrs sec -t Fon-,sh-&H , uportapp-l-Fcat i on and fu-rntsh i -n
of the ne-ces s a r -y pr ocf as—_fir e s a i d, -lie Ls -sued a
license which shall have plainly stamped or written
across the acthereof t e act that it is issued
nde-r tfiis--sec-tl-an; and the reas-ory-for t -he exemption
shall be written thereon.
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in no event under tnis or any otner iaw snail any
person, -ve-te-ran or-otherwise�--ie--al-Iowed-any exempt Fa
Nha t soever from t-he--aymen t--o-f--any--amount requ i r -ed by
law for the issuance of a license to sell intoxicating
liquors, malt and vinous beverages; or for the
operation ofany-rl-ot ma-ehi-ne, punch board or any -other
gam i ng -Dr gambling dev-Lce-
ection 207.15
Exem_ptionsallowed 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, National Guard, United
States Navy or Naval Reserve, United States Coast Guard
or Coast Guard Reserve, United States Marine Corps, or
any temporary member-the�-,-who has actua -ly been or
y- ate-r-eai'#er-be- reassigned by the Army, Nasty, Cast
G�ar_d or Mertnes to active--du-ty,-d-uring war or armed
conflict, declared or undeclared; who was honorably
disc gra ed -from the service the lt7nited States and
who t t4 -re t- me--o-f--hTs app -I -i c -a t i erg -fo-r--irc en- e a s
her-_Ln-af-_ter-men_t_i oned shall berms-abl ed-'rQm performing
manual labor shall, upon providing sufficient
i-denfification andproms described herein:
a. Be granted a 1-1 cense to engage 1n any business or
occupation in the county which may be carried on
mainly thro�ugi--t h a persona CefTor s o f —the
I-i-censee a -s a means o-fl-i-ve-hhood p r-ov Wed ea
such county license does not exceed the sum of
fifty dollars ($50.00); or
b. Be-enti-t-Ied-to-an- exemption t-o-the"xtent�f� f*7
dol I ars (tS"J o_n any I i cense to engage in any
business or occupation in the county which may be
carried- on main? y througthe personal ef-fortaf
t h e l+c-e n spa -s a means -o-"4ve-H-hsod where -th e
county license for such business or
occupation shall be more than fifty dollars
—(-$50.00) The tax collector shal-I issue pursuant
to the foregoing provision and subiect to the.
condition thereof. Such license when issued shall
be marked across the fact thereof !'Veterans Exempt
License" - "Not Transferable." Before issuing the
same, proof shall be dul made in each case that
the applicant is a permanent resident and elector
in st ate and i s ot-K i s e e W t -1 -ed- ung e r lie
Gonditins of-fh+s aew- to receive the exempti-on
herein provided for. The proof may be made by
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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 (10) per cent or more; or
2. The affidavit of 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 application 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 my be required
by the tax collector to establish the fact
that such applicant is so disabled.
C. All licenses issued under this section shall be in
the same general form, and shall 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 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 exemption
whatsoever from the payment of any amount required by
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4.
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
spec' , variety
exhibitions, etc. ) and 24-T I(�__f_or_tunete1 1_ers
clairvoyants, etc,).
The unremarried spouse of the deceased, disabled
veteran o -f an"a_r in which_ the- united States armed
forces participated will be entitle to the same
exemptions as the disabled veteran.
Section 207.16 Farm, grove, horticultural,
-------------- --------------------------tural l
--
floricultropica, piscicultural
--------- -------------------------
and fish farm products; certain
-----------------------------
exempt i oris
1. All farm, grove, horticultural, floricultural,
tropical, piscicultural, and tropical fish farm
pr-aducts, and products--mantaiaetored thertfi on , except
intoxicating J iquors, wine o_r beex, sha_U 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
wi LI entitle i is stall tenant—s—to dea l n agr i cu ltura l
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
associates, engaged in the business of packing,
processing, or canning agricultural products not grown
by him, shall for each place of b I e nse
tax of fifteen dollars ($15.00), plus three dollars
($3.00) for each five (5) persons employeed; provided
said license shall not exceed one hundred fifty dollars
($150.00).
Section 207.17 Religious tenets exemption
Nothing in this chapter shall be construed to require
license for practicing the religious tenets of any church.
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Section Z-O-�18 Shoo l� vvi-t i esti n exempt ion
Col leg-ejun_ a high�ancl high-school students may, with the
approval of the athletic association or authority of their
school, seI1 14e pennants, badges, insignia, candy, d
novel ties-of—the-ir school-M-t-hout bei -ng- requ i red -t -o -pay a
license School -authorized concessions operated by students
for proceeds which benefit the school or its organizations
are exempt from ffiec y l icense tax.
Section 207.19 Advertising space renters
Every person renting -for profit advertising space in or on
any boat, car, bus, truck or other vehicle shatl 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
Section 207.20 Amusement devices
i every person who operates or apro i -t any game,
amusement o- r-ec-r-eeti-ngaa4e-v-i-e; cunt-ri-va-nse,or
facility not otherwise licensed by some other law of
the county shall pay a license tax of nine dollars and
tt�iy=five cents (95� on each suchame, amusemen
oxr-ec rea to ona-I-dev i-ce , c-ant-rlva-nc�o r—fa c i-ri- t .
2. Any person who operates any of the above devices for
profit under the Sponsorship of a merchant-,--s-h-opprng
center ---or chant-,�assoctati-on shaa-I tze LVr-ensued
under this section. This license shall be good for one
location only; however, the licensee may return to the
same - location durink the same I7cens-e- year wi-thou
obtaining -an add! to-ona-I Ic en-se—other---t h a n Jo -r a ray
additional devices.
Sect -ion 2-07.2-1 Hotet-s--,-apartment-hfftel-s, motfl-s; CL%L.
1. Every person engaged in the business of renting
accommodations, as defined in Chapter ori a
St-at-u-tes , excW no-nt-r-a-ns-i-e tky rented apa-rtment
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 ($15.00) for said license. The room count to
be used !n this section shall be the same as used by
the division of hotels and restaurants of the
d e p a r t me n t o-f--busl n es s--regui-a t i ons Linde -r --S e c t -i -o
5 0 9.2 51 , Flo -r! da_ S-tatut_es—
z. the tax collector shall not issue an occupational
H -cense tv ani+ bu-sl-ness c-omfng--under-the provFs Va"f
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SmeadSok Reprint Date: Frida)
this section untolicense has been procured for such
busines"rom—the division o -f hot -els -and restaurants -of
the department—of bus mess regu_Lati_o_n_
Section 207.22 Cemeteries, mausoleums, eums, etc.
Every pe-r�o_n- engaged --in tbe_ business-o-t--operat_ingfor a
profit a cemetery, mausoleum or similar place or institution
sha I Iooh place of business pay a I i cense tax of one
bund -red H f-ty do I I ars—($T-50-i-001 .
Section 207.23 Flea markets, open-air markets, etc.
C , nrl +hn of nn®rn+inn fnr
7 ... ... .. .... ....�..-7.. ,.. ...-_.- ---- _- -.-I-.--...a - -
-
profit a flea market, open-air market, bazaar or similar
operation consisting of shops or stalls selling
mi sc_e1-Fa_neous art i c e'- I s sha I-pa�1-i cense tax —of two
hund-red twenty --fl ve—do-l+er-s---( S � 0 0-} ptu-soh+r-tVdo-l+a r s
( 30-000)for each shop or stall from which Goods are sold.
Individual merchants within the shops or stalls shall not be
requ irpt o fa i n an occupat i ona" i cense t rom e county
if t-ie-ownef or--oper-ato-r o f—th-e—UL-a— ma-rke-t ,—open a+r ma-rket
or bazaar has obtained the requisite license for each shop
or stall.
-Septi-on-207,24 Circusees,—trave�+�n show-s,—tent shoves_
etc., side shows
i. Shows of--ati chi n sd ;i nc Iii evi r e,
m i strei-s-, t-hea-tr-Vic-a-1-, t-ra-ve-H-ngshows—exh-i-b-tton -s o r
amusement enterprises, including carnivals, rodeos,
-r---
� Ira lr I;.aI lJaII]Va VI LVa La VI ar%111, 1 IUIIIy, Uavll.a J,
dramatic- repertoire andel-t—ot-her shows—of- amusement,
or—an"xh i bi t -i -on g-ix-lng performances—undertents -or-
temporary structures of any kind, whether such tents or
temporary structures are covered or uncovered, shall
aha I-'rcense tax for each daof two hundred
tweet -y - H ue do l l a-rs- ($ 2 2 5.0 0),
For the purposehereof, thes ow, riding device;
--concess i -on o -r s-ide—show—charging t-he--ighest 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 ment-i-oned�i n—thi-s sect i-on—which has
paid a i-i-c_en s e tax as-provided—Ln th_i _s_eo-t_ion_sha-lobe
allowed to operate a side show upon the payment of a
license tax oF thirty dollars 30.00 for each ay.
'-1
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The following shall- be considered side showsonwhtc►"
shall be levied license tax provided above:
a. All riding devices, including merry-go-rounds,
wheels, he r r -rd a s-- -"u t ama-t-'
r_i-6i ng devices_;
b. All concessions, including revolving wheels, corn
games, throwing balls, rolling balls, can racks,
knife racks,—weighing-machines, games or __tests o_f
skill or strength, candy machines, sandwich,
confectionery or similar stands or any booth,
unit, tent or stand commonly known as a
concession; and
C. tvery exm ition, aispiay concert, atnietic
contest,- lecture, minstrel�r performance—for
which admission is charged, a fee is collected, or
a charge is made for anything of value; provided
that no license shall be issued for a side show
unless license h been paid for a-ma;r=Show,
—exhibit -ion o-r—truct.ure_; 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
everyado which ad ission icharged; provided—fhb
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
e payment of sixtimes the ful I amount of the
daily license tax, according to the charge for
admission and population as defined and described 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 -n- writing o
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 107.15 Traveling medicine shows
1. There is hereby levied a daily license fee for seventy-
five dollars ($75,00), in addition to all other
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licenses, on
entertainment is
effort to sell
county.
itinerant medicine shows where
given incidental to or as part of an
any product by such license in the
The additional license
collected and the License
the licenses provided for
traveling shows, etc.)
fee here imposed shall be
issued in the same manner as
in section 207,24 (circuses,
Section 207.26 Cafes, restaurants and other eating
establishments
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---i-n- conjunct ion-wi-th some other -1-e 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
_ for the service time,
in accordance w1th the followingschedLe
a. 0-30 seats ............................ $18.75
b. 31-74 seats ........................... $37.50
C. /5-149 seats ..........................
d. 150- or more seats .................... $75.00
e, Snack counters which maintain no seats or take-out
service s- I -spay a rkense-t-ax o-�th-i-r-t-y—do-1-Tars
($30.00
f. Drive-in restaurants where customers are served
while seated in their cars shall pay a licenses
tax of sixty dollars ($60.00). The license
required by this paragraph shall be in addition to
the license required in paragraphs (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 section 509.251, Florida
Statutes, shall be used in this section.
Section 207.27 Centracti
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
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business of construction, alteration, repairing, dismant....�
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
Section 207.28 Dance halls, variety exhibitions, etc.
1. Every person who operates any place for profit where
cancInq_Js permitted o -r whQr-e-entertainment _i_s p-r_ovided
for a charge, such as variety programs or exhibitions,
shall pay a license tax of two hundred twenty-five j
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 —t -o some other business; provided, that
license may be issued for one night only, upon the
payment of one hundred fifty dollars ($150.00), but
in such cases the tax collector must write across the
furthe_r,_ that thLs section sha_Ilnot_ apply to hot_eis or
motels of fifty (50) licensed units or more paying an
occupational license as provided for in section 207,21;
provided further that no such limitation of licensed
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 annus
ccupat-i-ona-I I-i-ense—ta-x a -s provided by law.
b, Any traveling variety show or band which performs
under the control of a charitable or fraternal
show on its own account and paying the show a
fixed compensation (not on a percentage basis).
C. Local cultural or concert music organization or
professionals' or artists' organization which
appears under the auspices of such local cultural
or concert music organizations.
d. Educational institutions and off -campus
professional talent, when employed by such
sports events, musical concert-s_.dance bands and
dramatic productions, when such activities are
produced or conducted under th auspices of such
educational institutions,
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e—.--Travel-ing shows—pat on—by I-oca I -merchant -s, n1here
no admission is charged, either directly or by
increasing the prices of items sold.
f. Dances or variety enter t dinnents given by local
performers the pra"Pels of whirh ax-e—given to
local charities.
g. Any dance held by any group of private individuals
who h1-1 square dances and square dance
competitions for recreation rather than profit,
and where the only charge made is to cover actual
expense incurred by square dance competitions.
Section 207.29 Electric ®power, 6gas plants and community
television antenna companies
1. 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 n fin6a_l census:
Population Tax
a. 401,000 or more ......to $562.00
b. 30,000 - 430.00
C, 20,000 - 29,999 ...................... $225.00
do 10,000- 19,999 ......................
e. 5,000 - 9,999 $150.00
f. 3,000 - 4,999 $75.00
g. 1 - 2,999 $45.00
2. Municipal corporations which own and operate their own
electric power plant or gas plant shall not be subject
to the above taxes.
Sect+am- 7.30 Fortunetellers, clairvoya-nts,_etc.
1. Every fortuneteller, clairvoyant, palmist, astrologer,
phrenologist, character reader, spirit medium, absent
treatment healer, or mental healer and every person
engaged i_n-anVoccupat i on of a similar nature sha 1 I pay
a license tax of three hundred dollars ($300.00).
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This section does not appy 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 ngress and on record in th state capi tol
i-nTaa I ahassee,
Section 207.31 Junk dealers - License requirements;
----------
pen2Lty
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,
5_5tteries, paper, trash, debris, waste; junked,
dismantled, or wrecked automobiles, trucks,
tra-ctors, watercraft orpartr thereof;—! ron,
steel, and other kind of scrap or waste material.
b. Junkyard means an establishment or place of
busine-ss which is maintained, opera ted, or used
for storing keeping, _buying or _se_I_I ing junk, _or
for the maintenance or operation of an automobiles
graveyard, and the term shall include garbage
dumps and sanitary fills.
C. Junk dealer means any person who is not a
traveling junk dealer within the purview of
section 207,32 and is engaged in the business of
maintaining and operating a junkyard.
d. Scrap--- metal processing-- p ant 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,
m'I's and foundries.
e. Scrap metal processor means a person maintaining
and operating a scrap metal processing plant.
2. Every person engaged in business as a scrap metal
processor shall pay a license tax of one hundred fifty
dollars ($150.00).
3. Every person engaged in business as a junk dealer shall
pay a license tax of one hundred dollars ($100,00).
a. -Eve-ry—person - i_censed a-_ a junk dealer or scrap
metal processor when purchasing any articles
shall keep a full and complete record of each
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transaction s owing, rom whom and wen each article
was purchased -o r- acq a -i red -and- t o wh-orrr-so+d a nd-the
every person Iicen—sec as a junk -dealer or scrap
metzf-processor whenr-pu-rehasing any- metals -ha"
ke-ep the fc-l_lowing—add_i-tion-al"nformation- The
record shall include a receipt signed by the
seller; and a copy of such receiptsigned y the
e -l -1-e- , a-nd a-c-opy o-f—etc-Irrec-e i p-tshal-I-be g -i ven
to the seller. This receipt shall reflect the
quality and quantity of metals purchased, the
seller's name and address, the license number of
the seller's motor vehicle conveying the metals,
and the number of the seller's driver's license.
C. The records required to be kept by paragraph
M -(-a) a nd-A4- (b-) sha-N be—nal-M-a i-ne d by t h e
purchaser for a period of not less than one year
and shall at all times be subject to inspection by
any law enforcement officer c [sslione — innnnnn"-h
5. Purchase of metals for a price exceeding ten dollars
($TO.0 ff�r-om m- nor s I Apr otd-b irt-e.
6. Any person violating any provision of this section
shall be deemed guilty of violating a county ordinance
and subject to rt -i e s-aLcD-r&n9Iy.
Section 207.32 Same - Traveling
Each -person whom rave -I s-from-pta-ce-t o-piac e p u r c h a s i -ng o
�e_U-Ing }un"ha-ti pay a l-fcens tax --f thIr_tydol-1_ar_s
($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 namearidpe-rmanent-address of t -he
person from whom purchased
Section 07.3
Liquefied—pe--t-roleum gas; dis ri utors,
instal l ers; and manufac-tu-r-e-r-s
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 section 207-27 and 207-29.
1: Manufacture of appliances and equipment f-o-r--use---of
liquefied p-etro-Ieum gas, one hund_r_ed—twenty-fi-v-e
dollars ($125.00).
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N
2. instal-ta-t on -o -f e-quipment to be used with I iqu -fled
pe-tr-l-eum-ash i -ftp -M". r -s {- ". 4-)
3. Dealer in liquefied petroleum gas, in appliances and
equ ipment-'or use o f such gas and—in the i ns-ta7-r-a t -i on
^ -app--i-a-ces and-equi-pment-,---one-hund-red twen-ty -f+ve
dollars ($125.00).
Sect i o n 2 0-7-.-3-4
Manufacturing, pressing, q-uarrYi-ng-and
mi i
2 _Ing
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 dollars and fifty cents ($26,50).
2. No license shall be required under -this section where
the-nanufactu rlxng-,- r o c e s s i ng , quar-ry-Lng o r m i n i ng -- s
incidental to and a part of some other business
classification for which a license is required by this
chapter -and rtscarr?ed on atthe-p+aceofi -bus-irress
Licensed under such -c- a -s s-i-fi-cat-ion.
Section 207.15
Miscellaneous businesses not otherwise
provided
Every person engaged in the operation of any business of
such nature that no I-icense can be properly re uquq fired for it
under any at per p rovts4otro-f th-i-s chap t e r -w-o t he r--1-aw o f
the -state_, sha l l pay a--Lcense tax -of -two h-undr-esi twe_nty-
five dollars ($225.00); provided that no license shall be
required or the growing or pro ucingagricu rtural an
hortkut- ra-I produc- s.
Section 207,36 Moving_picture shows, theaters and
theaters _ - _-
1. Owners,mans eg rs or lessors of theaters or halls
employing traveling troupes, theatrical, operative, or
mistrel, giving -Ver o-rrmances in bulfdi-ngs f'rt-ted-up for
such purposes, ---or moving pi-darieshaws--giving
exhibitions in buildings permanently used for such
purposes or drive-in theaters, shall be allowed to give
as many performance or exhibitions in such buildings,
theaters or areas as they wish on payment of the
following license tax:
a, I -n c -iii -es or towns--f-twen-ty-housand -(2-0-j-0-00-Y--
inhabitants
(2-00-00-Y--inhabitants or more, a license tax of four hundred
fifty dollars ($450.00) per annum.
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b, In cities and towns of fess than twenty thousand
(20,000) and more than fiteen thousand (15,000)
inhabitants, a Iicnese tax of three hundred
thirty-seven and fifty cents (337.50) per annum.
c. 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.
d. In cities or towns of less than five thousand
(5,000) inhabitants, a license tax of one hundred
fifty dollars ($150.00) per annum,
e. In cities or towns of less than five thousand
(5,000) inhabitants, a license tax of thirty
doflars M4—. )—per annum
2. Whenever any moving picture show, theater or drive-in
theater is located outside the limits of any
municipality, the license based on the
popu Ia-t_ion—Qf—these_ar_es t municipa 1_i t_y_.
Section 207_37 Pawnbrokers -_Generally
pay a license tax of three hundred thirty-seven dollars
and—fifty cents ($337 50 jfor each p ac oe f—UU__S_iness.
2. No person licensed to engage in the small loan business
under the provisions of Chapter 516, Florida Statutes,
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
LI YIIJYV�1 Vr� M�� r MVVV LV IIIIVII! YYVrr VI . rY �, u.! JVru,
which record shall at all times be subject to the
inspection of all police 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.
Section 207.38 Same - Reports to sheriff; penalty
Every person engaged in the business of pawnbrokers,
licensed- under section 207.37smake montfri y—repo
the sheriff o_fthec_outny Ln wh_I_chsuch business is operated
of the information required to be maintained by such
pawnbrokers under the provisions of section 207,37, and any
person failing to make such report shall be subject to the
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0
penalty provided
of the reports
furnished by the
e t ion
in said section. Forms fo-r the preparation
required herein shall be prescribed and
department of law enforcement.
Anyone who operates for profit in the county a permanent
exhibits shall pay a license fee of two hundred twenty-five
doll, ($22-5-.00) fo-r--each exhibit.
Section207.40 Professions. businesses, occupations
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, sha l I- pay aI- i cense 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 p e ra-ted--by h -i w.
2. Every person engaged in a profession, business or
occupation regulated by law where licensed 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 tnis section,
3. An occupational license shall not be required where a
person, aitnougn licensed ay iaw unaer a regulatory
statute, is -prohibited from engaging in a profession,
business or occupation unless under the direct
supervision of another person, individual or
corporation.
Every individual or group of individuals who operate 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
operated.
As used -FrT-- 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 -profess irons- as-:
Accountants Engineers Physicians
Analytical Chemists Naturopaths Podiatrists
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Architects Occulists Psychologists
Attorneys Opticians Real Estate Brokers
Chiropractors Optometrists Surgeons
Dentists Osteopaths
Sec t -i -0n--2-0-7.41
Public-service
1. Every person engaged in a business in the county as
owner, agent, or otherwise that performs some service
for t -h -e- pub Li -c i-n—re-tu-r-n—fo r a cons i d e r a t [on_ must
obtain a license under this section. The amount of the
license tax shall be seventeen dollars ($17.00),
2. No license shall be required under this section for any
business the principal function of which is the
performance of some service for the public in return
for— cons iderst i -on when the nature o -f t -he servi-ce-+s
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 mpt ser-vicedepartments of
merchandising_ and other lines of—bus_iness from the
license required by this section, with the exception of
gasoline service stations with not more than three (3)
persons engaged in the performance of a service for a
consideration.
Sectio�07-.4-2—Re tFl store license
For the privilege of conducting, engaging in and
carrying on the business of a retailer as defined in
tnis section, tnere is nereoy ieviea ana assessea upon
every person, or association of persons, and annua4
license tax in the sum of thirty dollars ($30.00).
2. The following words terms and phases when used in this
wave -the -meaning ascribed to then, 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 resale in the form of
tangible personal property; provided, that no sale
shall be construed to be a "retail sale" where
go d s, wares arty me -r ch a n d -i -sem -r -e moo'-' d in
wholesales quantities at wholesale prices by
licensed wholesale dealers under standing orders
or through outside salesmen.
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3. The term "retailer" shall not include bulk plants o -r
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;
bakeriesther-nary 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
p -r- n-c-i-pz-1 bu-s -i-n e s s, but -onJ y l -n -c i dent a I t h e r e t-o,&a_i�i
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 retail sales unless such
sales exceed five (5) per cent of such wholesaler's
-tots I—a-1 e:
Section 207,43 Schools, colleges, etc.
Every person engaged in the business of operating a school,
college,—or--other educa t i on_al—or t_rai_ningin-st_Ltut_i-on 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.
ection 207.44 Tele one 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 sc edu e-
1. On the first one thousand (1,000) line connection to a
residential unit or business, or fraction of one
thousand (1,000), nineteen cents ($0,19) for each phone
or instrument opera ted- or installed.
2. 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
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 sha Font be requ i -red- to pay -a-+i-cerrse—t&x.
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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 taxcollectorent
per mile, said mileage to be based upon the actual distance
from point to point and not upon the number of miles wire.
Section 207.46
Trading, etc. - Intangible personal
property
1. Every person engaged --in th—e—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 or each place of business.
2. 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 I icense tax is
imposed b)t this chapter, or other law of this s_t_ate_
Section 207.47 TangIbie_person property
1. 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;
provided that the license for each bulk plant or depot
of wholesale ea er in petroleum products shall e
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 licensed is paid shall not be
c o n s t r-ued- to be separate places o -f --business.
2. 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 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—pr-octuc t s
3. No license shall be required under this section where
the trading, buying, bartering, serving or selling of
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tangible personal property is done by an individual
less than three (3) times per year and not as a
business or principal source of income.
1. As used in this section the following words shall have
the meaning set forth in this subsection;
_a_r Merchand i_se vend i nE. mach_i nes means an�ach i ne,
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 thirty - five (35)
or more merchandise vending machines.
^Services vc �+iiie means any mach i re
,
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 proive(35Y-or more
service vending machines.
e. Laundry equipment means any equipment necessary
o opera on—o a coin-operated laun ry,
including washers, dryers, pressing or ironing
machines and soap, bleach and laundry dispensing
machines. .
2. Aniyperson who operates for a profit, or a I I� ^v;:isi to be
operated for a profit, in his place of business or on
his property, any of the above machines shall pay a
license tax according to the following schedule of
fees and exemptions.
a. Merchandise vending machines by other than
merchandise vending machine operators, nine
dollars and forty cents ($9.40) for each machine;
provided that when any merchandise vending machine
is located in and operated only in a place of
buy.ness for which a-Veensa-haThean issued- for
trading, buyin_cl bartering serving or selling
tangible personal property under this article, the
license tax thereon shall be three dollars and
seventy-five cents ($3.75) for each machine.
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f
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)
f o r e a cfrma c.
C. Service vending machines by other than service
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.
e. Laundry equipment, ninety-five cents -40 95Ifor
each piece of equipment.
f. Coin-operated radio, television and similar
"de_v_ic led- in bus 'i es -se i d i ng housing
accommodations for the traveling public,
twenty-one dollars ($21.00) for coin-operated
radios, television sets, vibrating mattresses or
similar devices installed in quest rooms in
hotels, tourist homes, tourist courts, rooming
houses and other businesses providing housing
accommo atiofor—travels-ing Ib ic, and further
pay an annual I icense tax of forty cents ($0.40)
for each device.
g, ne-,ive orten-cent vend ing machines,
-ninety--fou-r-cents ($0 9-4nfarr each mach -1 -nom
3. The following vending machines and lockers are exempt
from the tax provided by this section:
a. 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,
b. One-, five-, ten -cent vending machines located in
licensed places of business and dispensing any
nuts, citrus juices and other food products.
C. Coin-operated parcel checking lockers and toilets
1-o c ks -used -AT- a -i -I -road-, -bu s al r" s tat ions, or
depots and in hotels, boarding h_ouses,res_taurants
and restrooms for the convenience of the public.
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� 4
i
Alt coin-operated telephones which are otherwise
subject to tax under section 207.45 of this
chapter
4. All machines licensed under para-graphs (a), (b) , and
(c) of subsection (2) 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.
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 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- gui I ty of-tni sdemeanor. I+ -a -t --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 207.49 Water companies and -sewage -disposal
companies
1. Every person engaged in the business of operating water
companies or sewage disposal companies shall pay the
fIrowinglicense axes onee population serve :
Population
Tax
1. 40,000 or more ......................... $562.
2. 30,000-39,999 ........................... $450.00
3. 20,000-29,999 ........................... $187.50
4.
10,000-19,999 ...........................
$140.50
5.
5,000-9,999 .............................
86.25
6.
3,000-4,999 .............................
46.85
7.
1,000-2,999 .............................
28.12
8.
999 or less .............................
18.75
2. tJ r p e s e of this sec-t—ion, a n y person f r y i s h -i -n
water or sewage disposal servi cefor profit shall be
construed to be a water company or sewage service for
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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 an operate their own
water plants and sewage disposal systems shall not be
subject to the above license tax.
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.
Defin+ti-o-ns.
Barter is the exchange of goods or services of the same
or different kind suscepfib-la of valuation wi-thout
using or making reference to money.
Broker as used herein means an agent, for commission or
brokerage fee, carries on negotiations on behalf of his
r+nc-rpa- and is in an i-ntormedi-ary between the +a-t#e-r
and third persons in transacting business relative to
the barter of contractual rights or any form of
property.
Business is that which occupies time, attention an
labor for the purpose of livelihood or profit.
a I e r -1 s- one—whom g a g e -"-n b aT-te-r-i-ng a s a bus ire s -s .
Barter _broker include both brokers and dealers as
defTned herein.
3. Every barter b -coker 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.
PART II. TRANSIENT MERCHANTS
Section 207.101 Definitions
For the purposes of this article, the following terms shall
be given the meanings set forth below:
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temporary _pavilion is any device, operational vehicle,
apparatus, tent, grouping of tables, or any other display
technique or apparatus that is mobile 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 transient merchant status by other
zoning code regulations, including but not limited to food
products-, agricultural products, and merchandise, from
temporary 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 pro uct provide that products are not offered or
-sal-ei-n-he road ri-ght-of-way.
2. Any person who sells his or her own property which was
not acquired for resale, barter or exchange and does
Z —conduct _-S-ulahl a l t3_ as a participant by
furn_i_sh_ing roperty for sale in such am_a_nne_r more than
three (3) times during any calendar year (i.e., garage
sales, rummage sales, white elephant sales, etc.) when
property is not offered for sale in the road
right-of-way.
Seton 2rf71-02 License anc�mporarY use permit
required; licensing process
1. License prerequisite to sale. It shall be unlawful for
any person or business entity o engage in the business
of a transient merchant in Indian River County without
having first obtained a transient merchant business
license from the tax collector of Indian River County,
Florida.
Application for license. Applications for a license 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
applicantiowner.
b. Florida sales tax number of applicant/owner.
C. I e ex -ac I n c a-+ L"-e-r�tfie--me-r-cha nd-i-se w i 1 1 he
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d. A letter from the owner of the property from which
the merchandise will be displayed and sold
granting permission to the transient merchant to
conduct business at said location.
e. Certification -from the zoning department of Indian
River County that the area proposed for the
display and sale carries a commercial, industrial,
or agricultural zoning classification. No
occupationa- License HI—be-issued by the tax
collector without this certification and temporary
use permit.
f. A temporary use permit issued by the zoning
department of Indian River County as required by
the zoning code. No occupational icense s arlfie
A slued-w-i-thout a temporary -use -permit
3. Requirements apply to existing transient merchant use.
No transient merchant uses in existence prior to the
t ° sha l l be exempt from
adoption � -o �t he s �-I=eg�
these regulations nor shall such uses be considered
"grandfathered -in" under previous 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 expires.
Section 207,103 License fee and display
The license fee for conducting business as a transient
merchant shall e the sum of fifteen dollars
year payable in advance. The license shall be displayed in
a prominent place at the location where the merchandise is
sold.
Cn . 20711014 Prnhibteda_ct-
1. It shall be unlawful for any transient merchant 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 business entity
to engage in the business of a transient merchant
along, in front of or on any property that does not
carry a commercial, industrial or agricultural zoning
-I a s s -i f i-c-a-t+en under the z- na-ng- code- o f--nd-i-a n R -i v --r
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Section 207.105 Enforcement
The sheriff of Indian
inspection to occur to
of this article. The
Indian River County m
bring civil proceeding
judicial Circuit to enf
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River County shall cause sufficient
ensure compliance with the provisions
board of county commissioners of
ay authorize the county attorney to
s in the circuit court of the 19th
orce the provisions of this article.
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