HomeMy WebLinkAboutCHAPTER #141CHAPTER NO. 141
AN ORDINANCE IMPOSING OCCUPATIONAL
LICENSE TAXES; PROVIDING FOR THE
PAYblENT T. HEREOF; AND PRESCRIBING
PENALTIES FOR VIOLATION OF THE PRO-
VISIONS OF THIS ORDINANCE
BE IT ORDAINED BY THE MAYOR AND THE CITY COUNCIL OF THE CITY OF
SEBASTIAN, FLORIDA:
SECTION I. N~._person, firm or corporation shall engage
in, carry on or manage any business, profession or occupation with-
in %he 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 Collector of the
city.
SECTION II. All licenses shall be due and payable on the
1st 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 the
yearly license fee required to be paid by this Chapter, unless the
issuance of such fractional license shall be specifically pro-
hibited by the provisions of this Chapter or other ordinances of
the city.
SECTION III. TRANSFER OF LICENSES. All licenses may be
transferred upon payment of $1.00, 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 trade, but such
transferred license shall not be good for any longer time, or for
any other place, than that for which it was originally intended.
Both the original licensee and person to whom transferred must file
request in writing for such transfer.
SECTION IV. SWORN STATEMENT - ¥~EN REQUIRED. When
issuing a license based upon property valuations, capital stock,
capacity, production or other contingency, the applicant must
furnish under oath to the City Tax Collector a sworn sta{ement
containing any and all pertinent information which applies to the
question.
The sworn statement, when and if required by the pre-
ceding section, shall be attached to the copy of the license
issued.
SECTION V. Any person, firm or corporation that engages
in or carries on or manages within the corporate limits of the
city any business, profession or occupation 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 not more than $500.00 or by
imprisonment for not more than sixty days. Any person who shall
make a false statement under Section IV of this Chapter shall be
punished by a fine of not more than a fine of $500.00 or by im-
prisonment of not more than sixty days or by both such fine and
imprisonment in the discretion of the court trying the offender.
SECTION VI. The payment of all occupational license
taxes imposed by this ordinance may be enforced by seizure and sale
of the property by the Tax Collector of the city and the Clerk of
said city shall report to the ~ayor all persons, firms or corpora-
tions doing business in said city who have not first obtained an
occupational license tax as required by this Chapter.
SECTION VII. 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
conspiciously at their place of business.
SECTION VIII. The Tax Collector shall pay over all
monies received for licenses under this ordinance to the City
Treasurer, taking the City Treasurer's receipt therefor. All
monies received by the City Treasurer from the City Tax Collector
for licenses issued under this ordinance shall be deposited by him
in the general treasury.
SECTION IX. The Tax Collector of said city shall at a
regular meeting of the City Council, present to the City Council a
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written report of the names of all persons who have procured a
special license tax. 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.
SECTION X. The President of the City Council shall
furnish such license blanks as required, in book form, to the City ~ ..... '
Clerk, who shall give a receipt therefor stating the number of
blanks so received. Such license book shall be submitted to the
City Council for examination upon request. Any Tax Collector or
City Clerk who shall fail to make return shall be removed from
office and any Cib/ Tax Collector who shall fail to pay the amount
received from the taxes into the City Treasury in compliance with
the ordinance shall be subject to removal from office.
SECTION XI. When the Tax Collector shall levy on any
property to satisfy any license tax that may be due and owing to
the city, he shall take said property into his possession and ad-
vertise the same for sale and to pay such license tax together
with all costs that may accrue from the levy and sale therefor.
He shall give notice of such sale by posting such notice in the
public places of the city, one of which notices shall be posted
at the door of the Council chamber, The Tax Collector shall be
entitled to $.50 for each levy made under this Section and shall
be entitled to $.50 for advertising and $.50 for each sale made.
SECTION XII. There is hereby levied a license tax on
all persons, firms or corporations engaging in any business engaged
in or carried on, either wholly or in part within the corporate
limits of the city, in the amount of $15.00 except where a differ-
ent 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~
There is hereby levied a license tax on all persons,
firms or corporations engaging in any profession or occupation
hereinafter listed, either wholly or in part, within the corporate
limits of the city, a license tax in an amount as set opposite
such profession or occupation.
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(1)
ACCOUNTANTS - For each person engaging in the work
(Bookkeepers regularly employed and under salary
by private individuals or corporations are exempt
from all~x under this Chapter.)
$ 15.00
(2)
ADDING MACHINES - Each agent for
ADVERTISING - On streets with banners, floats,
cartoogs, exhibitions or by any other means, where
no vehicle is used and when not connected with
permanent local business
Where vehicle used, per vehicle
(Non-profit organizations are exempt
from this tax.;
5.00
10.00
10.001
(4) A~US EA~NT PARKS
100.0G
(a) For each device, show, exhibition,or other
form of diversion or amusement operated or
maintained therein an additional
5.00:
(Associations organized for the purpose of
holding annual County Fairs are exempt from
this tax.)
(5) A~USEMENT PARLORS OR PENNY ARCADES
100.00
(6)
(a) For each such device, as automatic slot
machines, lung testers, striking machines,
graphophones, phonographs, music boxes,
weighing machines, chewing gum stands or other
devices of similar character, an additional
APARTMENT HOUSES
5.0G
5.00:
(7) ASTROLOGISTS
250.00
AUCTION SHOPS , temporary, conducted only during
the winter tourist season
150.00
(9)
(Provided that nothing in this Section shall be
construed to repeal C.hapter 6162, Laws of
Florida, Acts of 1911)
AUTOt~ATIC VENDING MACHINES OPERATED FOR PROFI'r ~"'/ ~ ~:~' ~'
(a) Owner or operator ,:" ' ..... ' " 5.00
(b)-'~'For each machine "~ ' '~
(lo)
(ll)
(12)
(13)
AUTOMOBILE AGENCY, engaging in or soliciting the
sale of automobiles, auto trucks, moto. rcycles and
tractors
AUTOMOBILE GARAGES - carrying stock and merchandise
For keeping, storing, caring for, repairing and
painting, including merchandise for~le, automobiles,
trucks or other motor vehicles belonging to the
public
;(a) Where gas and oil are sold at retail additional
BARBER SHOPS - One chair and barber
(a) For each additional barber over one
BEAUTY PARLOR, SHOPS OR SALONS
(a) For each operator over one
10.00
10.00
10.00
5.00
1.50
5.00
1.50
(14) BICYCLE REPAIR SHOPS, where no other license is
(15)
(16)
required
BILLIARD OR POOL TABLES KEPI FOR PUBLIC USE OR PROFIT
(a) For the first table
(b) For each additional table
(No license shall be issued to a minor, This
tax is in addition to all other license taxes.)
BOARDING HOUSES
Provided that widows owning property having an
assessed value of $5,000.00 or less shall not be
required to pay a license tax for conducting a
boarding house.
(17) BOAT BUILDERS (Budding boats under contract)
(18)! BOATS FOR RENT OR HIRE
~ (a) For the first boat
(b) For each additional boa
(19) BO.DT BLACK STANDS (not connected with a licensed
business)
(a) One sea%
(b) Each additional seat
(20)
BUSSES AND BUS COMPANIES, TRUCK AND TRUCKING COMPANIES
ENGAGED IN THE TRANSPORTATION OF GOODS OR PEBSONS AS
COMMON CARRIERS AND THEIR AGENTS
(2l)
CLAIRVOYANTS OR SPIRIT MEDIUMS GIVING SEANCES FOR
PROFIT
(22)
COIN OPERATED ~ACHINE$ OTHER THAN AUTOICATIC VENDING
MACHINES
(a) Owner or operator
(b) For each ~hLo, phonograph or machine per
location
(23)
(24)
CONTRACTORS, GENERAL
CONTRACTORS - ALL KINDS NOT OTHERWISE SPECIFIRD IN
THIS CHAPIE R
(25)
(26)
(27)
(28)
DAIRIES, INCLUDING DELIVERY OF MILK OR DAIRY
PRODUCTS
ELECTRIC LIGHT OR POWER PLANTS FURNISHING ELECTRIC
LIGHT OR POWER WITHIN THE CITY
EXPRESS
COMPANY
FORTUNE TELLERS
(29) GASOLINE - WHOLESALE DEALERS
(30)
(a) Retail dealers, including accessories
FREIGHT AGENTS
(31)
GAMES AND DEVICES, AUTOMATIC OR OTHERWISE, such as
throwing balls at pictures and the like and not
otherwise specified in this Chapter, per week
5.00:
15.00:
5.00;
5.001
10.00
10.00
1.00
5.00!
1.00
10.00
500.00
15.00
3.00
10.00
10.00
5.00
20.00
500.00
5o.o0
10.00
lO.OO
50.00
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(32)
HAWKERS,OR STREET VENDERS OF b~DICINES, DRUGS OR
PATENT MEDICINES, or of any kind of drug, ointments,
expedients or device of any kind, intended for the
use or treatmen% of any disease, injury or deformity $ 150.00
(33) HOTELS 5.00
(34)
(35)
(36)
(37)
(38)
(a) For each room available for rent additional
1.00
ICE TRUCKS OWNED BY INDIVIDUALS NOT CONNECTED WITH
ICE PLANTS, per truck
5.0Q
INSURANCE AGENTS
INTOXICATING LIQUORS containing more than 1% alcohol
by weight, Persons manufacturing, selling, bartering,
exchanging or any manner dealing in intoxicating
liquors as defined shall pay a tax in an amount equal
$o 50% of the annual license tax of the State of
Florida and Indian River County
LAUNDRIES, INCLUDING PICKUP AND DELIVERY
lo.oQ
10.00
LUblBER DEALERS
10.00
( 39 ) MANUFACTURE
10.00
(40)
~4ENTAL HEALERS, CLAibIING TO HEAL BY ABSENT
TREAT~ENT
5OO.OO
(41)
(Provided, that this license shall not be construed
as affecting the members of any religious denomination
who pray for the recovery of the sick.)
MERCHANDISE SOLICITORS .
All persons, whether they are agents or representat-
lives, who sell or offer to sell any goods, wares,
merchandise or services in the city, either by the
showin9 of samples or otherwise, outside of a regular
fixed place of business.
10.00
This license shall not apply to wholesalers, nor to
the sale of vegetables, fruits, nuts or other farm
products by those who have themselves raised or pro-
duced the products for sale.
Only one license shall be required for all employees
or representatives or agents of a single person, it
being intended to provide a single license and tax
for each individual business and not for each indivi-
dual connected with such business.
(42)
(43)
MERCHANTS, DRLUM3ISTS, STOREKEEPERS AND RETAIL DEALERS
MOTOR COURTS
10.00
5.00
(a~) For each bedroom unit available .forwent additional
~,, /"i ', ~ ,, r ' .; ' .. '-/ .."z' , ....
(44) PAI~IIST~ OR FORTUNE TELLERS
(45)
PATENT blEDICINE VENDORS, advertising by means of
minsteral shows or vaudeville acts
(46) PAWN BROKERS
(47)
PET 3HOPS, including ava~ies, aquariums, live
birds, fish, dogs, etc.
(48) PHOTOGRAPHERS
(49) PHYSICIANS, including surgeons and dentists
1.00
500.00
500.00
100.00
10.00
5.00
10.00
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(5o)
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
RAILROAD COMPANIES AND TRUSTEES
REAL ESTATE
(a) For each broker
(b) For each salesman
RESTAURANTS, CAFES AND LUNCHROOMS
SEAFOOD DEALERS
(a) Wholesale only
(b) Retail only
(c) V4uolesale and retail
SHOWS, including motion picture theaters
SLOT MACHINES - FOR VENDING MERCHANDISE WHEN
OPERATED FOR PROFIT.
See Automatic Vending Machines
TOURIST HOMES AND CABINS
(a) For each bedroom for rent additional
TRAILER CAMPS AND PARKS
(a) For each 1000 square feet of trailer
space additional
WELL DRILLERS
$ 10.00-
10.00
10.00:
10.00
5,00
5,00'
10.00
25.00
10.00
1.00
10.00.
1.00,
10.00
WHOLESALERS. Vehicles used in the sale and delivery
of tangible personal property to licensed businesses
in this city at wholesale only shall not be con-
strued to be operating as a separate place of business.
(60) TELEVISION. Persons engaged in installation of
television aerials and antennas and classified as
contractors.
(a)For each resident with permanent place of
business
(b) Each installation:
(1) By resident licensees 3.00~
(~' t ~. (2) ~y non-resid~nt licensees ~ 5.00
L ?" ,4~.....~,~...::K2' ~..'o v -~'-.,,:-~..~..Z./....C':'~~ ,,''~ ~ :z~ /~, ~-o
, The taxes imposed by this ordinance shall
not repeal any other license tax~ occupational tax~ excise tax or
tax levied by any other ordinance o£ the city as_.a condition p~e~.e-
den~ %o engaging in business in the city~ unless expressly repealed
by this ordinance.
SECTION XlV. This ordinance shall be in ¢ull force and
ef£ect immediately upon its passage and approval by the ~;ayor or
by its becoming a law without such approval.
10.00"
'"'-- 7"
I hereby certify that the foregoing ordinance was duly
passed by the City Council of the City of Sebastian on the 14th
day of March, 1955,
City Clerk
President, City COuncil
To the ~'iayor of the City of Sebastian, Florida:
I hereby certify that the foregoing ordinance was
regularly passed by the City Council on the 14th day of ~arch,
1955,
City Clerk
The foregoing ordinance approved by me this 14th day of
March, 1955,
~ayo~
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