HomeMy WebLinkAboutCHAPTER #15CH
Sec. 15-1. License required
No person, firm or corpora'
manage any business, professi
corporate limits of the City
a license is required by this
therefor shall have been proc
the city.
Sec. 15-2. Term of licenses
All licenses shall be due
October of each year, and no
fractional portion of a year;
issued after the 1st day of
the following september of ar
(1/2) the yearly license fee
chapter, unless the issuance
be specifically prohibited b
or other ordinances of the c
Sec. 15-3. Transfer of lice]
All licenses may be transf~
($3.00), with the approval ol
a bona fide sale and transfel
in the business as stock in
shall not be. 'good for any lo
than that for which lit was o
original licensee and person
request in writing for such
Sec. 15-4. Sworn stat'ement;
when issuing a license bas
tel stock, capacity, prodUct
applicant must furnish under
L. B. VOOELLE · ATTORNEY AT LAW
kPTER 15
NS'E' T3iXES
on shall engage in, carry on or
on or occupation within the
of Sebastian, Florida, for which
chapter unless a city license
Ured from the 'tax collector of
half-year licenses.
.nd payable on the 1st day of
license shall be issued for any
except, that any license may be
~ril to expire on %he 30th day of
Ly year, upon payment of one-half
required to be 'paid by. this
of such fractional license shall
the provisions of this chapter
ry.
lses.
~rred upon payment of three dollars
the city clerk, when there is
of the property used and employed
rede, .but such transferred license
%ger time, or for any other place,
~iginally intended. Both 'the
to whOm transferred must file
transfer.
when required.
md upon property valuations, capi-
ion or other contingency, the
oath to the city tax colleCtor a
2140 l0TM AVENUE - V]~JRO BEAG}t, FLORIDA.
sworn statement containing a]
which applies to the questiol
SUch sworn statement shall
license issued.
Sec. 15-5. License certifici
Every license shall be furl
the tax colleCtor, under the
by the city council. The t~
of all licenses issued in a
for that purpose and shall f
the City clerk. The person,
original licenses shall keep
ty and all pertinent information
1.
be attached to the copy of the
res.
ished by the clerk of said city to
seal of the city, on blanks ~furnished
colleCtor shall make a duplicate
)ook furnished by the city council
le such duplicate licenses with
firm or corporation obtaining such
the same for posting conspicuously
at their place of business.
SeC. 15'6. Disposition of r~venues.
The tax colleCtor shalI pay over all moneys received for
licenses under this chapter
city treasurer's receipt the
the city treasurer from the
by him in the general treasu
Sec. 15-7. Monthly report o
The tax collector shall at
coUncil, present to the city
names 'of all persons who hay
shall shOw the 'amount paid s
this license was issued and
to the city treasurer, taking the
!efor. Ail such moneys reCeived by
;ity tax colleCtor shall be deposited
ry.
f licenses.
a r.egular meeting of the city
council a written report of the
e procured a license. This report
et opposite each name, the date
the business 'or profession for
which the same was issued, iSuch rePortshall be attested by
the city clerk and shall cover the calendar month preceding
said meeting at which rePor~ is made.'
Sec. 15'8. License 'tax upor
professions not
There is hereby levied a
or corporations having apl
either whOlly or in part, o3
L. J-I. VO(3F..LI,~;, · ATTOI{NEY AT LAW
· businesses, occupations or
included in schedule.
.icense tax on all persons, firms
ce of business or branch thereof,
transacting any business 'or
'-~114,O lOTM AVEI~UE * VERO BEACH. FLORIDA
engaging in any occupation
where such license tax is no~
1 of the United States Const~
profession in interstate commerce
prohibited by Section 8 of Article
tution, within the corporate limits
of the city, in the amount o! fifteen dollars ($15.00) except
where a different amount is ~e~ out in this chapter or other
ordinances of the city, in which event the amount of the tax
is as otherwise se~ out.
SeC. 15-9. Enforcement; re
The payment of all occupat
this chapter may be enforCed
sale of the property by the
said city shall rePort to th
porations doing bUsiness in
an occupational license tax
)ort to mayor.
onal license 'taxes imposed by
by proceedings for the seizure and
;ax collector, and the clerk of
mayor all persons, firms or cor-
aid city who have not first obtained
~s required by this chapter.
Sec. 15-10. Doing bUsiness ~ithout license; penalty; false
sworn statement? penalty.
Any person, firm or corPor tion that has a place of business
or branch thereof, el'ther wholly or in part, or transacting any
business or engaging in any
state commerce where ·such li
Section 8 of Article 1 of th.
the·corporate limits of the
required under this chapter,
shall be ·punished by a fine o
required for such license an.
hundred dollars ($500.00)or
sixty (60) days. Any person
under seCtion 15-4 shall be
five hundred dollars ($500.G
than sixty (60) days or byl b
discretion of the court tryi
Sec. 15-11. License tax sch
There is hereby levied a 1
L. B, VOCELL~)] · ATTORNEY
)ccupation or profession in inter-
~ense tax is not prohibited by
~ United States Constitution, within
~ity, for which a license shall be
withOut first obtaining said license,
not less than double the amount
a fine of not more than five
bY imprisonment for not more than
who shall make a false statement
~unished by a fine of not more than
)) or by imprisonment of not more
~th such fine and imprisonment in the
ng the offender.
~dule.
icense 'tax on all persons, firms or
2140 10TM AVENUE · VERO BEAGII. FLORID&
corporations having a place
either wholly or in part, .or
in any occupation or professJ
such license tax is not prohJ
of the United St'ares Constit~
of
in
(2)
(3)'
,f' business or branch thereof,
transacting any business or engaging
on in interstate commerce where
bited by Section 8 of Article 1
ttion, within the corporate ·limits
+ ·
the city, an annual licen e 'tax, unless otherwise specified,
an amount as set opposite/such Profession or occupation:
(1) ACCOUNTANTS. For. each ~erson engaging in
the work i · · ~ . ~ ' · · '- ~- .' · - - · $ 15.00
(Bookkeepersregularl¥ employed and under
salary by private individuals or corPorations
are ·exempt from·all tax]under this chapter.)
ADDING MACHINES'. Each ~gent for .' . .... 5.00
/
ADVERTISING. On street~ ~ith ·banners,
floats, cartoons, eXhibitions or by any other
means,· Wher~ no ve'hicle[~s used and when not
conneCted w~th permanen~ local business. . 10.00
(a) where ·vehicle uSed~ per vehicle .... 10.00
(Nonprofit organizations are·exempt
from this tax.) / ' '
(4) AMUSEMENT PARKS · · · ~ · · - - · ..... 100.00
(a) For each 'deVicef show, exhibition, or
other form of d~Version' or amusement
operated or maintalned th'erein, .an
(5)
(6)
(7)
(8)
(9)
additional . . .
(Associations orgal
of' holding annual,
exempt from thi's t
AMUSEMENT PARLORS 'OR PE]
(a)
For each device, s~
machines, lung tes'
graphophones",.phOni
'weighing machines·,
or'other deVices o
additional . .
APARTMENT HOUSES .
ASTROLOGISTS .....
AUCTION SHOPS, temporar
during the Winter touri
(Provided that nothing
be construed to rePeal
Florida, Acts of 1911.)
AUTOMATIC VENDING MACHI
(not including cigarett
(a) Owner or operator'
L. B, VOGELLE · ATTORNEY AT LAW
.~ounty fairs are
tx. )
gNY ARCADES ....
/ch as automatic slot
zers, striking machines,
)graphs, music boxes,
chewing gum stands
similar character, an
~, conducted only
~t season ....
in this section shall
3hapter 6162, Laws of
~ES OPERATED FOR PROFIT
~ 'machines)
5.00
100.00
5.00
5.00
25:0'. O0
150.00
5.00
:~140 IOTM AVENUE · VERO BEAGH. FLORIDA
(10)
(11)
(.12) BARBERSHOPS,. One chair
(a) For each 'additiona~
(13)
AUTOMOBILE AGENCY, enga ing in or soliciting
the 'sale of automdbiles~ auto trucks, motor'
cycles and tractors../.! · , . .i. . ....
AUTOMOBILE GARAGES--CarSying st~ckand
merchandise: For' keepi~g,'st?rlng, caring
for, repairing and pain,ing, including
merchandise for sale,' a%~t0mobiles, trucks
or other motor .vehicles ~belonging to the
public
(a) Where gas and. oil ~re sold at retail,
additional .............
B
and barber . . ·
barber over one .
BEAUTY PARLOR, SHOPS OR SALONS .' .....
(a) For each operator )ver one ....
BICYCLE REPAIR SHOPS, w]~iere 'no other license
is required ................
BILLIARD OR POOL TABLES KEPT FOR PUBLIC USE
OR PROFIT
(a) F th first tabl
or e . ..........
(b) For each additional table ......
(No license shall le issued to a minor.
This tax is in addition to all other
license'taxes.) /
BOARDING HOUSES ........... i ~ '
Provided that widows 'owi~ing property hav n
an assessed value of $5,000.00 or less shall
not be required to pay ~ license 'tax for con-
ducting a boarding house.
BOAT BUILDERS (Building boats under contract)
BOATS FOR RENT OR HIRE, whether listed
separately or operated ~s part of the business
of a tackle or bait shop ........
BOOT BLACK STANDS (not' connected with a
licensed business)
(a) One seat ...... ' ........
(b) Each additional at se
BUSES AND BUS COMPANIES, TRUCK AND TRUCKING
COMPANIES ENGAGED 1N THETRANSPORTATION OF
GOODS OR PERSONS AS CONMON CARRIERS AND THEIR
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
AGENTS .......
CLAIRVOYANTS 'OR SPIRIT
SEANCES FOR PROFIT ·
L. I~. VOfJELLE · ATTORNEY AT LAW
C
HEDIUMS GIVING
10.00
10.00
10.00
5.00
1.50
'5.00
1.50
5.00
15.00
5.00
5.00
10.00
10.00
5.00
1.00
10.00
50O.OO
214¢) IOTM AVEN[IE · VERO BEAGtt. FLORIDA
(22) COIN-OPERATED MACHINES~
AUTOMATICVENDINGMACHI
(a) Owner or operator
(b) For each radio, te
or other. machine,
(23) CONTRACTORS, GENERAL .
(24)
CONTRACTORS (.All: kinds
in this chapter ) .
)THER THAN
.qES
~e$i~i';n; ph;n;'g~aph"
~er location · · ·
~Ot otherwise specified
15.00
3.00
10.00
10.00
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
D
DAIRIES, INCLUDING '. .' ·
PRODUCTS ' > ' ........
ELECTRIC LIGHT OR POWER PLANTS FURNISHING
ELECTRIC LIGHT OR POWER WI.THIN THE CiTY . · ·
E XP RE S S 'COMPANY ..............
F
FORTUNETELLERS '. ...........
FREIGHT AGENTS .' ..............
G
GAMES AND DEVICES,i AUTCMATIC 'OR OTHERWISE',
such as throwing balls at pictures' and the
like and not otherwise specified in this
chapter, .per week
GASOLINE (WholeSale de41ers) · .......
(a) Retail dealers, i'hclUding accessories ·
HAWKERSOR STREET VEND(
OR PATENT MEDICINES,' ol
ointments, expedients ¢
intended for the use
injury or deformity
HOTELS ..... 2j
(a) For each room av
additional . .
ICE TRUCKS OWNED BY INI
WITH ICE PLANTS, .pe~ t:
INSURANCE AGENTS
INTOXICATING LIQUORS
L. B. ¥OCOELLE · AT~ITO}(NEY .AT LA~7
H
RS OF MEDICINES, DRUGS
of any kind of drug,
~ device 'of any kind,
treatment, of any disease,
,iable for rent,
I
)IVIDUALS NOT CONNECTED
'uck ' · ........
~e'e section '5-5)
5.00
20.00
10.00
500.00
10.00
50.00
5000
10.00
150.00
5.00
1.00
5.00
10'.00
i.~140 lOTM -~¥]ElxIIIE · ¥~RO EIIC. A. Gi-I. FLORIDA
(3.7)
(38)
L
LAUNDRIES, INCLUDING PICKUP AND DELIVERY
LUMBER DEALERS ......
10 00
10.00
(39)
(40)
(41)
(42)
(43)
M
MANUFACTURERS ........
MENTAL HEALERS-, CLAIMING TO HEAL BY ABSENT
TREATMENT ...... ~ ...... '.' .' · · ·
(Provided, that this license shall not be
construed as affectSng the 'members of any
relzglous denominatl0n Who Pray for the
recovery of the sick.)
MERCHANDISE SOLICITORS
Ail persons, whether
presentatives, who sell
goods, wares, merchandi~
city, either by the shot
otherwise, outside of a
of bUsiness . . .
This license's~.a~l not
nor to the sale of vege~
or' other farm products ]
themselves raised or pr(
for sale.
~y are agents or re-
or offer to sell any
;e or services in the
~lng of samples or
regular fixed place
.... ·
~pply to h 1 s lers,
:ables', fruits, nuts
)y those who have
)duced the products
Only one license shall Se required for all
e~ployee's or re?resenta~ives or agents of a
szngle person, mt being intended'to provide
a Single license'and tax for each individual
business· and not for earth individual connected
with such business.
MERCHANTS, DRUGGISTS, E!~OREKEEPERS AND RETAIL
DEALERS .............
MOTOR COURTS ...........
(a) For each bedroom u]~it available for rent,
additional ..........
10.00
500.0O
10.00
10.00
5.00
1.00
(44)
N
NOVELTY SHOPS AND FRUIT STANDS
10.00
(45 )
(46)
(47)
(48)
P
PATENT MEDICINE VEND~ORS, advertising by means
of minstrel' shows or va'ldeville acts
PAWNBROKERS .
PET SHOPS, including ay
birds, fish, dogs, etc.
PHOTOGRAPHERS . . .
(49) PHYSICIANS, including s
[aries, aquariums, live
.lrgeons and dentists
500.00
100.00
10.00
5.00
10.00
L. B. VO(iELLE · ATTORNEY AT LAW · 21-%0 IOTM AVENUE · %zERO DEAGtI. FLORIDA
(50)
(51)
(52)
R
RAILROAD COMPANIES AND TRUSTEES .....
REAL ESTATE
(a) For each broker .......... ..
(b) For each salesman ...........
RESTAURANTS, CAFES AND [LUNCHROOMS ....
10.00
10.00
10.00
10.00
(53)
(54)
(5'5)
S
SEAFOOD DEALERS
(a) Wholesale only
(b) Retail only .............
(c) Wholesale 'and retail ........
SHOWS, including motion picture theaters .
SLOT MACHINES--FOR VENDING MERCHANDISE WHEN
OPERATED F'OR PROFIT
(See Automatic Vending Machines)
5.00
5.00
10.00
25.00
(56)
(57)
(58)
T
TELEVISIgN. Pers?ns engaged in installation
of teleVision aerials add antennas and
classified as contractors
(a) For each resident With permanent place
of business . . . .
(b) Each installation:
(1) By' resident 1
(2) By nonresiden
TOURIST HOMES AND CABIN
(a) For each bedroom f
TRAILER CAMPS AND PARKS
(a)
icensees ....
t licensees . . .
Dr rent, additional . .
For each 1:000 squ~re feet of trailer
space, additional .........
10.00
3.00
5.00
10.00
1.00
10.00
1.00
(59)
(60)
W
WELL 'DRILLERS ......
WHOLESALERS. V~h~c~ ~ ~ ~ ~ ~a~e and '
es Ms 'd i h
delivery of tangible personal property to
licensed businesses in thls city at wholesale
only shall not be 'ued to be operating as
a separate place'of
10.00
A ('xT~, J, r ?lo~enc~ Ph~[an
City Clerk 'Acting City Clerk
PUBLISH: September 14, 21, 1972
L B. ¥O£;ELLE - ATTORNEY AT L2kW 2140 10TM AVENUE - V~:]RO BEAflII. FLORIDA
NOTICE IS HEREBY GIVEN
held at'7:00 o'clock P.M, on
the City Hall of the City of
adoption of the'following ord
any bUsineSs,' pr°fession or c
limits of the ·City of Sebasti
72'306, HouSe Bill No. 4465,
License Tax Act."
L, B, ¥OGELLE , ATTOR'Ni~]¥ AT I.A'W
i,C"NOTicE
that a public hearing will be
Friday, .SePtember 29, 197·2, at
~ebastian, Florida, .for the
inance prescribing licenses for
cCupation within the corporate
an, in accordance with Chapter
known as the ·"Local Occupational
2140 10TM A.¥1~i'N'[II~2 · YF,,.]i{O DE.AC~H. FI,OF/IDA