HomeMy WebLinkAboutORD #141/CHAPTER #15
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ORDINANCE NO. / ~ /
CHAPTER NO. . /'C'.
AN ORDINANCE AMENDING ORDINANCE NO. './'1'/
CHAP':r~R~O. 15 ,.LICENSETAXES,OFTHE CITY
OFSE:BASTIAN, ,F.LORIDA..
WHEREAS, .ordinance No. / ~/., Chapter !.'lo. 15, of the
City of Sebastian, .Florida, pre s:c ribes licenses for any business,
profession or occupation within the .corporate limits of the City
of Sebas tian , .and
WHEREAS, the City Council of the City of Sebastian desires
to amend said ordinance in accordance with Chapter, 72,...306, House
Bill No. 4465, ,known: as the "Local Occupational License Tax
Act;"
NOW,. THEREFORE, BElT ORDAINED BY THE CITY COUNCIL OF THE
CITy.oF SEBASTIAN, FLORIDA, as folloW's:
1. . section 15,.3 , Chapter 15, .ordinance No. / '// . of the
City of Sebastian, is hereby amended to read as folloW's:
"Transfer of licenses.
All licenses may be transferred upon payment of
three dollars ($3 ;00)', .withtheapprovalof the.city
clerk, .when there Isa bona fide sale and transfer of
the property used and employed in the business as stock
in trade , .butsuchtransferred license shall not be .
good for any longer time, .or for any other place ,than
, that for which it was originally intended. Boththe
original licensee and person to whom transferred must
file.request in wri ti~g for such transfer. "
2. section 15-8 , Chapter 15, :Ordinance No. . / 'II of the
City of Sebastian, is hereby amended to read as follows:
"License tax upon businesses, occupations or
professions not included in schedule.
There is hereby'levied a license taxon all persons,
firms or corporations having a place of business or
branch thereof ,either wholly or in part, or transacting
any business or engaging in any occupation or profession
in interstate.cominerce'where such license tax is not
prohibited by Section 80f Article 1 of the United
States Consti:tution,withinthe corporate limits of
the city, .in the amount of. fifteen dollars ($15. 00)
except where a different.. amount is set out in this
chapter or other ordinances of the city, in which.event
the amount of the tax is as otherwise set out."
L. B. VOCELLE . ATTORNEY AT LAW' 2140 10TH AVENUE. VERO BEACH. FLORIDA
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3; Section 15-10, ,Chapter 15, .ordiIl;anceNo. /.t/I of the
City of Sebastian, is hereby amended to read as folloW's:
"Doing business without license; penalty;
false sworn statement; penalty.
Any person, ,firm or corporation that has a pla.ce of
business or branch thereof, either wholly or in part,
or transacting any' business or engaging in any occupation
or profession in'interstateconunercewheresuch license
tax is not prohibited by Section'S of Article 1 of the
united States Constitution, ,within the corporate limits
of the .city,.for which a license shall be required under
this chapter, without first obtaining said license, shall
be punished by a fine of not less than double the amount
required for such license and a fine of not morethail
five hundredcbllars(,$500.00), or by Imprisonment for not
morethail sixty (60). days. Any person whO shall make a
falsestatenient under section 15-4 shall be punished by
a fine of not more than five hundred dollarsl$.500.00)
or by' imprisonment of not more than sixty (6.0r days or
by both such fine 'and imprisonment in thedis'cretion of
the.courttryi~gthe offender."
'4. Section 15-11, ,Chapter 15, .ordinance No. / ~/ of the
City of Sebastian, is hereby amended to read as folloW's:
"License tax schedule.
There is hereby levied a license taxon all persons,
firms or corporations having a place of business 'or
branch ,thereof, .either wholly orin part, .or transacting
any business or engaging in any occupation or profession
ininterstatecominer.ce' where such license tax is not
prohibited by' Section'80fArticlel of the United states
Constitution,withinthe.corporatellmits of the city,
an annual license tax, unless otherwise specified, in
an amount as set opposite such profession or occupation:"
Schedules A throughW of said Section 15-11 shall
reniainunchanged' and are incorporated herein by
this reference.
, 5. All other provisions of said Chapter 15, Ordinance No.
,/0 ' shallreniaininfull force 'and effect, ,and there is no
intention to ch~georamend any provision thereof except as
h ere in ahove: stated.
6. All ordinances and parts of ordinances in conflict
herewith or inconsistent with the provisi'onsofthis ordinance,
are hereby repealed.
7. This ordinance shall be In full force and effect
immediately upon its pass~geand its approval by the Mayor, or
upon its becoming a law without such approval.
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L, B, VOCELLE . ATTORNEY AT LAW . 2140 10TH AVENUE. VERO BEACH. FLORIDA
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I HEREBY .CERTIFY ,thatthefor~gol~g Ordinance was finally
passed by the City council oJ the City of Sehastian,Florida,
onthe:j~day of;d{r~. . 1972.
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Mayor ".
ATTEST:
".,'.~., '," ". '.'.,.,.'~.,..../Jd/l.
~_/~ -'
Acting c~ty Cer . .
*, ,*: ,*.*: ,* ,* ',*, '*,*, *
.~
Thefpregoing Ordinance was approved by me this '..J'l--a:-ay
of./~r7-OL,. 1912.
City of
,Florida.
** ',*: ',*.*. ,*.*;.*: ,**
I HEREBY .CERTIFY .thatI posted a true copy of the fore-
goi~g Ordinance on the bulletin board of the City Hall of the
City of Sebastian, Florida, after pass~geof said ordinance on
first reading and at least five days before the pass~ge of said
ordinance on second readi~g,and I posted a true copy of said
ordinance on the bulletin board of the City Hall after final
pass~ge.
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.dWd'r~~ ,(6~.
Acting c~ty Cler
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L. B. VOCELLE . ATTORNEY AT LAW . 2140 10TH AVENUE. VERO BEACH. FLORIDA
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CHAPTER 15
LI'CENSETAXES
Sec. 15-1. License required.
No person, firm or corporation shall engage in, carryon or
manage any business, profession or occupation within the
corporate limits of the City of Sebastian, Florida, ,for which
a license is required by this chapter unless a city license
therefor shall have been procured from the tax collectox- of
the city.
Sec. 15-2. Term of licenses; half-year licenses.
All licenses shall be due and payable on theIst day of
October of each year, and no license shall be issued for any
fractional portion of a year; except, that any license may be
issued after the 1st day of April to expire on the 30th day of
the following September of any year, upon payment of one-half
(1/2) the yearly license fee required to be paid by this
chapter, unless the issuance of such fractional license shall
be specifically prohibited by the provisions of this chapter
or other ordinances of the city.
Sec. 15-3. Transfer of licenses.
All licenses may be transferred upon payment of three dollars
($3.00), with the approval of the city clerk, when there is
a bona fide sale and transfer of the property used and employed
in the business as stock in tx-ade, but such transferred license
shall not be. good for any longer time, or for any other place,
than that for which it wa~ or~ginally intended. Boththe
original licensee and person to whom transferred must file
request in writing for such transfer.
Sec. 15-4. Sworn statement, when required.
When issuing a license based upon property valuations, capi-
tal stock, capacity, production or other contingency, the
applicant must furnish undex- oath to the city tax collector a
L. B. VOCELLE . ATTORNEY AT LAW . 2140 10TH AVENUE. VERO BEACH. FLORIDA
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sworn statement containing any and all pertinent information
which applies to the question.
Such sworn statement shall be attached to the copy of the
license issued.
Sec. 15-5. License certificates.
Every license shall be furnished by the clerk of said city to
the tax collector, under the seal of the city, on blanks furnished
by the city council. The tax collector shall make a duplicate
of all licenses issued in a book furnished by the city council
for that purpose and shall file such duplicate licenses with
the city clerk. The person, firm or corporation obtaining such
original licenses shall keep the same for posting conspicuously
at their place of business.
Sec. 15-6. Disposition of revenues.
The tax collector shall pay over all moneys received for
licenses under this chapter to the city treasurer, taking the
city treasurer's receipt therefor. 1\11 such moneys received by
the city treasurer from the city tax collector shall be deposited
by him in the, general treasury.
Sec. 15-7. Monthly report of licenses.
The tax collector shall at a r~gular meeting of the city
council, present to the city council a written report of the
names of all persons who have procured a license. This report
shall show the amount paid set opposite each name, the date
this license was issued and the business or profession for
which the same was issued. Such report shall be attested by
the city clerk and shall cover the calendar month preceding
said meeting at which report is made.
Sec. 15-S. License tax upon businesses, occupations or
professions not included in schedule.
There is hereby levied a li,censetax on all persons, firms
or corporations having a place of business or branch thereof,
either wholly or in part, or transacting any business or
L. B. VOCELLE . ATTORNEY AT LAW' 2140 10TH AVENUE. VERO BEACH. FLORIDA
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engaging in any occupation or profession in interstate commerce
where such license tax is not prohibited by Section 8 of Article
1 of the United States constitution, within the corporate limits
of the city, in the amount of fifteen dollars ($15.00) except
where a different amount is set out in this chapter or other
ordinances of the city, in which event the amount of the tax
is as otherwise set out.
Sec. 15-9. Enforcement; report to mayor.
The payment of all occu}?ational license taxes imposed by
this chapter may be enforced by proceedings for the seizure and
sale of the property by the tax collector, and the clerk of
said city shall report to the mayor all persons, firms or cor-
porations doing business in said city who have not first obtained
an occupational license tax as required by this chapter.
Sec. 15-10. Doing business without license; penalty; false
sworn statement; penalty.
Any person, firm or corporation that has a place of business
or branch thereof, either wholly or in part, or transacting any
business or engaging in any occu}?ation or profession in inter-
state commerce where such license tax is not prohibited by
Section 8 of Article 1 of the united States Constitution, within
the corporate limits of the city, for which a license shall be
required under this chapter, without first obtaining said license
shall be punished by a fine of not less than double the amount
required for such license and a fine of not more than five
hundred dollars ($500.00) or by imprisonment for not more than
sixty (60) days. Any person who shall make a false statement
under section 15-4 shall be punished by a fine of not more than
five hundred dollars ($500.00) or by imprisonment of not more
than sixty (60) days or by both such fine and imprisonment in the
discretion of the court trying the offender.
Sec. 15-11. License tax schedule.
There is hereby levied a license tax on all persons, firms or
L. B. VOCELLE . ATTORNEY AT LAW' 2140 10TH AVENUE. VERO BEACH. FLORIDA
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corporations having a place of business or branch thereof ,
either wholly or in part, or transacting any business or engaging
in any occupation or profession in interstate commerce where
such license tax is not prohibited by Section 8 of Article 1
of the united States Constitution, within the corporate limits
of the city, an annual license tax, unless otherwise specified,
in an amount as set opposite such profession or occupation:
A
(1) ACCOUNTANTS. For each person e~g~ging in
th'e 'wo:rk . . .. .. . .. . . . . ._ e, . . . . .. $
(Bookkeepers regularly employed and under
salary by private individuals or corporations
are exempt from all tax under this chapter.)
15.00
(2) ADDING MACHINES. Each agent for . . . . . .
(3) ADVERTISI!.'lG. On streets with banners,
floats, cartoons,exhi,bitions or by any other
means, where no vehicle is used and when not
connected with permanent local business
5.00
(a) Where vehicle used, per vehicle . . . .
(Nonprofit organizations are exempt
from this tax.)
10.00
10.00
( 4) AMUSEMENT PARKS
. . . . . . . . . . . .
100.00
(a) For each device, show"eXhibition, or
other form of diversion or amusement
operated or maintained therein, an
additional ... . . . . . . . . . . .
(Associations organized for the purpose
of holding annual county fairs are
exeniptfrom this tax. )
5.00
(5)
AMUSEMENT PARLORS OR PENNY ARCADES
. . . . .
100.00
(a) For each device, such as automatic slot
machines, lung testers, striking machines,
graphophones', phonographs, musJ.c boxes,
. weighing machines,' chewing gums tands
or other devices of similar character, an
additional . . . . . . . . . .
5.00
( 6 ) APARTMENT HOUSES
. . . . . . .
5.00
(7) ASTROLOGISTS. . . . .
250.00
(8) AUCTION SHOPS, ,temporary ,conducted only
during the winter tourist season . . . .
(Provided that nothing in this section shall
be construed to repeal Chapter 6162, ,Laws of
Florida, Acts of 1911.)
150.00
(9) AUTOMATIC VENDING MACHINES OPERATED FOR PROFIT
(not including c~garette machines)
(a) Owner or operator ..........
5.00
L. B. VOCELLE . ATTORNEY AT LAW . 2140 10TH AVENUE. VERO BEACH. FLORIDA
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(10) AUTOMOBILE AGENCy,engag;i.,ng in or soliciting
the sale of automo'biles ,auto trucks, motor-
cycles and tractors . . . . . . . . . . . . .
10.00
(11)
AUTOMOBILE GARAGES--Carryingstock and
merchandise. For keep;i.,ng,'storing, caring
for, repairing and pa;i.,nting, including .
merchandise for sale, automobiles, trucks
or other motor vehicles belonging to the
publ'ic . . . . . . . . . . '. .'. . . e, .
. .
10.00
(a) Where gas and oil are sold at retail,
additlonal ..............
10.00
B
(12) BARBERSHOPS, One chair and barber . . .
(a) For each additiona.l barber over one
5.00
1.50
. . . .
5.00
1.50
(13)
BEAUTY PARLOR, SHOPS OR SALONS
(a) For each operator over one
. . . . .
(14) BICYCLE REPAIR SHOPS, where no other license
i srequired . . . . . . . . . . . . . . . . . 5 . 00
(15) BILLIARD OR POOL TABLES KEPT FOR PUBLIC USE
OR PROFIT
(a)
(b)
For each additional table . .
(No license shall be issued to
This tax is in addition to all
license taxes.)
. . .
15.00
5.00
For the first table
. . . . . . . .
a minor.
other
(16) BOARDING HOUSES . . . . . . . . . . . . . . .
Provided that widows own;i.,ng property having
an assessed value of $5,OiJO.00or less shall
not be required to pay a. l:i,censetax for con-
ducting a boarding house.
(17) BOAT BUILDERS (Buildi~g boats under contract)
(IS) BOATS FOR RENT OR HIRE, whether listed
separately or operated as part of the business
of a tackle or bait shop . . . . . . . · . .
(19) BOOT BLACK STANDS (not connected with a
licensed business)
(a) One seat ., . . . . . . . . . . . . . . .
(b) Each addi tionalseat . . . . . . . .
5.00
10.00
10.00
5.00
1. 00
(20) BUSES AND BUS COMPANIES ,TRUCK AND TRUCKING
COMPANIES ENGAGED IN THE TRANSpORTATION OF
GOODS OR PERSONS AS COMMON CARRIERS AND THEIR
AGENTS .. . . . . . e, . . · . . . . . . . .
10.00
C
(21)
CLAIRVOYANTS OR SPJ:RIT MEDIUMS GIVING
SEANCES ;FOR PROFIT . . . . . . . . .
. . . .
500.00
L. B. VOCELLE . ATTORNEY AT LAW' 2140 10TH AVENUE' VERO BEACH. FLORIDA
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(22) COIN-OPERATED MA,CHINES OTHER THAN
AUTOMATIC VENDING MACHrNES
(a) Owner or operator . ... . . . . . . . . .
(b) For each radio,teTevision, phonograph
or other machine, per location' ...
(23)
CONTRACTORS, GENERAL .
. .
. . . . .
. . . . .
15.00
3.00
10.00
(24) CONTRACTORS (All kinds not otherwise specified
in this chapter ) . . . . . . . . . ·
10.00
D
(25) DAIRIES, INCLUDING DELIVERY OF MILK OR DAIRY
PRODUCTS . . . . . . . . . . . . . . . . 5.00
(26)
ELECTRIC LIGHT OR POWER PLANTS FURNISHING
ELECTRIC LIGHT OR l'OWER WrTHI!.'l THE CITY
EXPRESS COMPANY
. . .
20.00
(27)
. . . . . .
10.00
J?
FORTUNETELLERS .
. .
. . . .
500.00
10.00
(28)
(29)
FREI GHT AGENTS . .
. . . . .
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(30) GAMES AND DEVICES, AUTOMATrC OR OTHERWISE,
such as throwing balls at pictures and the
like and not otherwise specified in this
chapter, per week
(31)
GASOLINE (Wholesale dealers) .
. . . . . .
50.00
50.00
10.00
(a) Retail dealers, including accessories . .
H
(32) HAWKERS OR STREET VENDORS Of MEDICINES, DRUGS
OR PATENT MEDICINES, or of any kind of drug,
ointments, expedients or device of any kind,
intended for the use or treatment of any disease,
injury or deformity . . .. ....... 150.00
( 3 3 ) HOTELS. . . . . . . . . . . . . . . . . . . . 5 . 00
(a) For each room available for rent,
additional . . . . .. ....... 1.00
I
(34) ICE TRUCKS OWNED BY INDIVIDUALS NOT CONNECTED
WITH ICE PLANTS , per truc~ . . . . 5. 00
(35) INSURANCE AGENTS
. . . .
. . . . . .
10.00
(36) INTOXICATING LIQUORS (See section 5-5)
L. B. VOCELLE . ATTORNEY AT LAW' 2140 10TH AVENUE. VERO BEACH. FLORIDA
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(37) LAUNDRIES, INCLUDING PICKuP AND DELIVERY . .
(38)
LUMBER DEALERS
. . . . . .
. . . . . . .
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(39) MANUFACTURERS
. e. eo . . . . . . . . . . . .
(40) MENTAL HEALERS, CLAIMING TO HEAL BY ABSENT,
T'REATMENT - .................
(Provided, that this li,censeshall not be
construed as affecting the members of any
reli,gious denomination Who pray for the
recovery of the siCk.)
(41) MERCHANDISESOLICITORS
All persons, whether they are agents or re-
presentatives,whosellor offer to sell any
goods, wares, merchandi,se or services in the
, city, either by the showing of samples or
otherwise, outside of a regular fixed place
of business . . . . . . .'. . . . . . . . . .
This license shall not apply to wholesalers,
nor to the sale of vegetables ,frui ts, nuts
or other farm products by those who have
themselves raised or produced the products
for sale.
Only one license shallberequi,red for all
employees orrepresentati,ves or agents of a
single person, it bei,ng intended' to provide
a single license and tax for each indivi,dual
business and notfQr each i,ndividual connected
withsuchbus;i.ness.
(42) MERCHANTS, DRUGGI ST~, STOREKEEl?ERS,A,ND RETAIL
DEALERS . .. .... . . . . . .
(43)
MOTOR COURTS
. . . . . . .
. . . . . . .
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10.00
10.00
10.00
500.00
10.00
10.00
5.00
(a) For each bedroom unit available for rent,
additional . . . . . . . . . . . . . . . 1. 00
N
(44) NOVELTY SHOPS AND fRUIT STANDS
. . . . . . .
P
(45) PATENT MEDICINE VENDOR~,advertising by means
of minstrel shows or vaudeville acts
(46) PAWNBROKERS
. . . . . . . . . .
(47) PET SHOPS, including aviaries ,aquari urns, live
birds, fish, dogs,'etc.
(48)
PHOTOGRAPHER~ . . . . .
. . . . . . . . . . .
(49) PHYSTCIA,NS, includi~g surgeons and dentists
10.00
500.00
100.00
10.00
5.00
10.00
L. B. VOCELLE . ATTORNEY AT LAW . 2140 10TH AVENUE. VERO BEACH. FLORIDA
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(50) RAILROAD COMPANIES AND TIWSTEES
(51) REALESTATE
(a) For each broker . .
(b) For eachs'alesman
. e, . . . . .
. -. . . . . . . .
(52)
RESTAURANTS, CAFES AND LUNCHROOMS
. . . . . .
S
(53) SEAFOOD DEALERS
(a) Wholesale only.. .. .. ...
(b) Retail only . . . . . . . . . . .
(c) Wholesale and retail . . . . . .
(54) SHOWS, including motion picture theaters .
(55) SLOT MACHINES--FOR VENDING MERCHANDISE WHEN
OPERATED FOR PROFIT
(See Automatic Vending Machines)
T
(56) TELEVISION. Persons engaged in installa.tion
of television aerials andanterinasand
classified as contractors
(a) For each resident with permanent place
of business . . . . . . . . . . . . . . .
(b) Each installation~
(1) By resident licensees . . . . .
(2) By nonresident licensees ...
(57)
TOURIST HOMES AND CABINS
. . . . . .
(a) For each bedroom for rent, additional
(58) TRAILER CAMPS AND PARKS
. . . . . . . . . . .
(a) For each 1,000 square feet of trailer
space ,addi tional . . . . . . . . . .
W
(59) WELL DRILLERS
. . . .
(60) WHOLESALERS. Vehicles used in the sale and
delivery of tangible personal property to
licensed businesses in this city at wholesale
only shall not be construed to be operating as
a separate placeof business.
a~~
A.(Jr. Jor an
City Clerk
~~.fPL
lorence Phe an
Acting City Clerk
PUBLISH~ September 14, 21, 1972
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10.00
10.00
10.00
10.00
5.00
5.00
10.00
25.00
10.00
3.00
5.00
10.00
1.00
10.00
1.00
10.00
L. B. VOCELLE . ATTORNEY AT LAW . 2140 10TH AVENUE. VERO BEACH. FLORIDA
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PUBLIC NOTICE
NOTICE IS HEREBY GIVEN that a public heari~g will be
held at 7:00 o'clock P.M. on Friday, september 29, 1972, at
the City Hall of the City of Sebastian, Florida, for the
::Ji /4' I " .:J
adoption of the following ordinance prescribing licenses for
any business, profession or occupation within the corporate
limits of the City of Sebastian, in accordance with Chapter
72,...306, House Bill No.' 4465, known as thellLocal Occupational
License Tax Act. II
L. B. VOCELLE . ATTORNEY AT LAW' 2140 10TH AVENUE. VERO BEACH. FLORIDA