Ordinance 022-1995
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Board of County Commissioners
ORDINANCE NO. 22 -1995
AN ORDINANCE REPEALING CHAPTER 12, MONROE COUNTY CODE,
CONCERNING OCCUPATIONAL LICENSES; ESTABLISHING A NEW
OCCUPATIONAL TAX STRUCTURE AS FOLLOWS (ALL TAX RATES ARE
ANNUAL UNLESS OTHERWISE NOTED): ADVERTISING SPACE RENTERS, $3;
AMUSEMENT DEVICES, $15 PER GAME; HOTELS, APARTMENT HOTELS,
MOTELS, $1.50 PER ROOM; ALL RENTAL UNITS, $20 PER UNIT; CEMETERIES
AND MAUSOLEUMS, $150; CIRCUSES, TENT SHOWS, AND TRAVELING
SHOWS, $225 PER DAY OF OPERATION PLUS $30 PER SIDE SHOW;
TRAVELING ENTERTAINMENT AND SALES PRESENTATION, $75 PER DAY OF
OPERATION; MOBILE FOOD VENDORS, $250; CAFES, RESTAURANTS AND
OTHER EATING ESTABLISHMENTS,
S EATS
0-30
31-74
75-149
150 OR MORE
DRIVE-IN RESTAURANTS WHERE
CUSTOMERS ARE SERVED WHILE
SEATED IN THEIR MOTOR VEHICLE
BUILDING CONTRACTORS,
1- 5 EMPLOYEES $ 20.00
6-10 EMPLOYEES 25.00
11-15 EMPLOYEES 35.00
16-20 EMPLOYEES 50.00
21-25 EMPLOYEES 65,00
26-50 EMPLOYEES 125.00
51-100 EMPLOYEES 250.00
101 OR MORE EMPLOYEES 500.00;
DANCE HALLS AND VARIETY EXHIBITIONS, $225 OR $150 PER NIGHT OF
OPERATION; ELECTRIC POWER PLANTS, GAS PLANTS AND CATV
OPERATIONS, $562.50; COUNTY FRANCHISED CATV OPERATIONS $450;
EMIGRANT AGENTS, $1.875; FORTUNE TELLERS, $225; INSURANCE
ADJUSTERS, $25; JUNK DEALERS, $100; SCRAP METAL PROCESSORS,
$150; TRAVELING JUNK DEALERS, $30; MANUFACTURER OF EQUIPMENT
FOR LIQUEFIED PETROLEUM GAS USE, $125; LIQUEFIED PETROLEUM GAS
EQUIPMENT INSTALLER, $50; LIQUEFIED PETROLEUM GAS OR EQUIPMENT
DEALER, $125; MANUFACTURING, PROCESSING QUARRYING, MINING,
1-10 EMPLOYEES $ 30.00
11-20 EMPLOYEES 60,00
21-30 EMPLOYEES 90.00
31-40 EMPLOYEES 120.00
41-50 EMPLOYEES 180.00
51 OR MORE EMPLOYEES 225.00;
$ 30.00
60.00
90.00
120,00
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MISCELLANEOUS BUSINESSES NOT OTHERWISE SPECIFIED IN THIS
ORDINANCE, $225; PERMANENT THEATERS, $450; PAWNBROKERS,
$337.50; PERMANENT EXHIBITS, $225 FOR EACH EXHIBIT; PROFESSIONS,
$30; PUBLIC SERVICE,
1-5 EMPLOYEES
6-10 EMPLOYEES
11-15 EMPLOYEES
16-20 EMPLOYEES
21 OR MORE EMPLOYEES
RETAILING,
1-5 EMPLOYEES $ 30.00
6-10 EMPLOYEES 60.00
11-15 EMPLOYEES 90.00
16-20 EMPLOYEES 120.00
21-25 EMPLOYEES 150.00
26-50 EMPLOYEES 250.00
51-100 EMPLOYEES 350.00
101 OR MORE EMPLOYEES 500.00;
TELEPHONE SYSTEMS: (A) ON THE FIRST 1,000 PHONE OR INSTRUMENTS,
OR FRACTION HEREOF, THIRTY CENTS FOR EACH PHONE OR
INSTRUMENT OPERATED OR INSTAllED, (B) ON THE SECOND 1,000
PHONES OR INSTRUMENTS OVER 1,000 BUT NOT EXCEEDING 2,000,
TWENTY-FOUR CENTS FOR EACH PHONE OR INSTRUMENT OPERATED OR
INSTALLED, (C) ON ALL PHONES OR INSTRUMENTS NUMBERING OVER
2,000, EIGHTEEN CENTS FOR EACH PHONE OR INSTRUMENT OPERATED
OR INSTALLED; TRADING IN INTANGIBLE PROPERTY, BANKS, INSURANCE
COMPANIES, $75 PER PLACE OF BUSINESS; BULK PLANTS/WHOLESALE
DEALERS IN PETROLEUM, $75; TRADING IN TANGIBLE PROPERTY, $30 PER
PLACE OF BUSINESS; MERCHANDISE VENDING MACHINES, $15 PER
MACHINE UNLESS PLACE OF BUSINESS PAYS AN OCCUPATIONAL TAX
THEN $6 PER MACHINE; MERCHANDISE VENDING MACHINE
OPERATORS, $150 PLUS $1.50 PER MACHINE; SERVICE VENDING
MACHINE OPERATORS $281.25 PLUS $3.60 PER MACHINE; LAUNDRY
EQUIPMENT, $1.50 PER PIECE OF EQUIPMENT; COIN-OPERATED RADIO,
TELEVISION AND SIMILAR DEVICES INSTALLED IN BUSINESSES PROVIDING
HOUSING ACCOMMODATIONS FOR THE TRAVELING PUBLIC, $21, AND
AN ADDITIONAL SIXTY CENTS FOR EACH COIN-OPERATED RADIO,
TELEVISION SET, VIBRATING MATTRESS OR SIMILAR DEVICE INSTALLED IN
GUEST ROOMS IN HOTELS, TOURIST HOMES, TOURIST COURTS,
ROOMING HOUSES AND OTHER BUSINESSES PROVIDING HOUSING
ACCOMMODATIONS FOR THE TRAVELING PUBLIC; OTHER COIN
VENDING MACHINES, $1.50 PER MACHINE; WATER COMPANIES AND
SEWAGE DISPOSAL COMPANIES,
PERSONS IN THE COMPANY
SERVICE AREA
40,000 OR MORE
30,000-39,000
20,000-29,999
$ 22.00
54.00
80.00
112.00
150.00;
TAX AMOUNT
$ 562.50
450.00
225.00
2
10,000-19,999 168.00
5,000- 9,999 150.00
3,000- 4,999 75.00
1,000- 2,999 45.00
999 OR LESS 30.00;
FLEA MARKET OPERATORS, $225; FLEA MARKET STALL LESSEES, $30;
ALTERNATIVE FLEA MARKET LESSEE TAX RATE PAYABLE BY THE FLEA
MARKET OPERATOR,
ANTICIPATED LESSEE/EXHIBITIONS TAX AMOUNT
CLASS A 1 - 25 $ 100.00
CLASS B 26 - 50 225.00
CLASS C 51 - 75 375.00
CLASS D 76 - 100 437.50
CLASS E 101 - 250 562.50
CLASS F 251 - 500 687.50
CLASS G 501 AND ABOVE 812.50;
PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL
ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR
INCORPORATION INTO THE MONROE COUNTY CODE OF ORDINANCES;
AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE
COUNTY, FLORIDA, that:
Section 1.
Sees. 12-1 through 12-55, Monroe County Code, are hereby
repealed.
Section 2.
Sees. 12.1-1 throug h 12.1-48, Monroe Cou nty Code. are hereby
created to read as follows:
Sec.12.1-1. Purpose and prohibition.
This Chapter establishes an occupational tax for the privilege of
engaging in or managing any business, profession or occupation within
Monroe County. No person may engage in or manage any business,
profession of occupation within Monroe County subject to an
occupational tax under this Chapter without first paying that tax
to the County Tax Collector.
Sec. 12.1-2. Definitions.
(1) Person means any individual, firm, partnership, joint
adventure, syndicate, or other group or combination acting as a unit,
association. corporation, estate. trust, business trust, trustee, executor,
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administrator, receiver, or other fiduciary, and includes the plural as
well as the singular.
(2) Taxpayer means any person liable for taxes imposed
under the provisions of this chapter; any agent required to file and pay
any taxes imposed under this chapter; and the heirs, successors,
assignees, and transferees of that person or agent.
(3) Classification means the method by which a business or
group of businesses is identified by size or type or both.
(4) Business, profession. and occupation do not include the
customary religious, charitable, or educational activities of nonprofit
religious, nonprofit charitable, and nonprofit educational institutions in
Monroe County, Those institutions are more particularly defined and
limited as follows:
la) Religious institutions mean organizations or
established physical places for worship in this state where nonprofit
religious services and activities are regularly conducted and carried on,
and also means church cemeteries,
Ib) Educational institutions mean state tax-supported
or parochial, church and nonprofit private schools, colleges, or
universities conducting regular classes and courses of study required for
accreditation by or membership in the Southern association of
Colleges and Schools, the Department of Education, or the Florida
Council of Independent Schools, Nonprofit libraries, art galleries, and
museums open 0 the public are defined as educational institutions and
eligible for exemption,
Ic) Charitable institutions mean only nonprofit
corporations operating physical facilities in this state at which are
provided charitable services, a reasonable percentage of which are
without cost to those unable to pay.
(5) Resident is a person living at a permanent structure in
Monroe County with no present intention of moving from the County.
(6) Employee means a person employed to perform service
for another and who, with respect to the methods and details that
make up the performance of the service, is subject to the other's
control or right of control.
(7) Population means the latest official state estimate of
population certified under Sec, 186.901, FS.
(8) Emigrant agent means any person engaged in hiring
laborers or soliciting emigrants in Monroe County for employment
outside the County.
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(9) (a) Retailer means a person engaged in the business
of making sales at retail which are defined as any sale of tangible
personal property to consumers for any purpose other than for resale.
No sale may be construed to be a reta/7 sale where goods, wares or
merchandise are sold in wholesale quantities at wholesale prices by
licensed wholesale dealers under standing orders or through outside
salesmen as distinguished from sales of small packages at retail prices
or as sold in wholesale quantities and at wholesale prices to any
governmental institution, subdivision or agency,
(b) Retailer does not include: bulk plants or filling
stations engaged principally in the sale of gasoline and other
petroleum products; ice plants or ice dealers engaged principally in
the sale of ice; and bakeries, and other manufacturing plants selling
only products manufactured or processed on site. Retailer also does
not include restaurants, cafes, cafeterias and hotels. However, a
person otherwise in business as a retailer does not lose his status as a
retailer by operating a restaurant, cafe, cafeteria, or hotel as a business
incidental to his principal business of retailer,
(c) A wholesale business whose direct sales to
consumers exceed 5% of his total sales is also a retailer,
(10) Merchandising vending machines means any machine,
contrivance or device which is set in motion or made or permitted to
function by the insertion of a coin, slug, token or paper currency and
dispenses merchandise without the necessity of replenishing the device
between each operation.
(11) Merchandising vending machine operator means any
person who operates for a profit 35 or more merchandise vending
machines.
(12) SeNice vending machine means any machine,
contrivance or device which is set in motion or made or permitted to
function by the insertion of a coin, slug, token or paper currency and
which dispenses some service or amusement.
(13) SeNice vending machine operator means any person
who operates for a profit 35 or more service vending machines.
(14) Laundry equipment means any equipment necessary for
the operation of a coin-operated laundry, including washers, dryers,
pressing or ironing machines and soap, bleach and laundry bag
dispensing machines.
(15) Mobile repair or mob/7e seNices business means any
person who goes from house to house or from place to place to
provide minor repairs to structures or machinery or electronic products
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not requiring a license under Sec. 6-55, et seq., of this Code, or to
provide usual and necessary maintenance services, such as, but not
limited to, mowing and yard service janitor service or maid service.
(16) Mobile food vendor means any person who sells, or
offers for sale, any candy, ice cream confection, or any food or
beverage for human consumption from any cart or vehicle of any kind
capable of locomotion.
(17) (a) Junk means old or scrap copper, brass, rope,
rags, batteries, paper, trash, rubber, debris, waste, junked, dismantled or
wrecked automobiles or their parts, iron, steel, and other old scrap
ferrous or nonferrous material.
(b) Junkyard means an establishment or place of
business which is maintained, operated or used for storing, keeping,
buying or selling junk or for the maintenance or operation of an
automobile graveyard; and the term includes garbage dumps and
sanitary fills.
(c) Junk dealer means any person who does not
travel from place to place purchasing junk but is in the business of
maintaining and operating a junkyard,
(d) Scrap metal processing plant 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 mills and
foundries.
(e) Scrap metal processor means a person
maintaining and operating a scrap metal processing plant.
Sec. 12.1-3. Distribution of revenues.
The County retains all occupational tax revenues collected from
businesses, professions, or occupations, whose places of business are
located in the unincorporated portions of the County. Those
occupational tax revenues collected from businesses, professions, or
occupations, whose places of business are located within a
municipality, exclusive of the costs of collection, must be apportioned
between the unincorporated area of the County and the incorporated
municipalities located therein by a ratio derived by dividing their
respective populations by the population of the County. The revenues
so apportioned shall be sent to the government authority of each
municipality, according to its ratio, and to the County Commission,
according to the ratio of the unincorporated area, within 15 days after
the month of receipt.
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Sec. 12.1-4. Term of privilege granted by the tax, transfer.
(1) The occupational tax provided for in this Chapter allows
for the privilege of engaging in or managing the business, professions,
or occupation, so taxed for a period of one year beginning on October
1 and expiring on September 30, unless another term is provided by
law.
(2) The occupational tax paid by the original owner of a
business may be transferred to the benefit of a new owner - when there
is a bona fide sale of the businesses - upon the payment of a $10
tra nsfer fee.
(3) The tax paid for the privilege of engaging in or managing
a business, profession, or occupation, at one location may be
transferred to the benefit of another location upon the payment of a
$10 transfer fee.
Sec. 12.1-5. Fractional tax payments.
Any person who was not liable for the occupational tax during
the first half of the tax year, but becomes liable during the second half,
must pay an occupational tax equal to one-half the amount owed for
the full tax year.
Sec. 12.1-6. Procedure for the payment of the occupational tax.
(1) All persons liable for the occupational tax must complete
the tax form prepared by the County Tax Collector. The occupational
tax provided for in this Chapter is for the purpose of raising revenue
only. It is not a County permit to undertake any business, profession or
occupation at a particular site. The Tax Collector shall, on a monthly
basis, provide the County Planning Department with a list of the
taxpayers who have paid and the addresses of their respective
businesses, professions, or occupations. If the tax is paid for a business,
profession or occupation at an address that the Planning Department
concludes violates the County's land development regulations or
comprehensive plan, then the County's Code Enforcement
Department may undertake whatever action it deems proper to force
a correction of that violation. A statement similar to this subsection
must appear on all occupational tax forms.
(2) Any person liable for an occupational tax based wholly
or in part upon capacity, the number of employees, or other
contingency, must file a statement with the Tax Collector giving full
and complete information relative to the capacity, employees or other
contingency as the case may be, The statements required by this
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subsection must be retained as part of the Tax Collector's records and
a copy provided to the County Property Appraiser.
Sec. 12.1-7. Violations.
Any person who fails to pay the tax required by this chapter or
who knowingly makes a false statement relative to a tax payment or
tax obligation, or who otherwise violates the provisions of this chapter is
guilty of a misdemeanor of the second degree and is subject to
prosecution in the manner provided by general law, Upon conviction,
that person is subject to a fine or imprisonment, or by both fine and
imprisonment. as provided by general law, Florida Statutes, Secs
775.082 and 775.083.
Sec. 12.1-8. Forms, etc.
The County must furnish the necessary forms to the Tax Collector.
The Tax Collector must fill out and validate a receipt and issue it to the
taxpayer for each occupational tax paid. The Tax Collector must also
make a duplicate of each receipt. The taxpayer must have the receipt
conspicuously displayed at his place of business so as to be open to
the view of the public and all of the duly authorized officers of the
County.
Sec. 12.1-9. Delinquent license tax, penalty.
(1) Whenever any tax provided by this chapter is not paid by
the due date of October 1, the tax is delinquent and subject to a
delinquency penalty of 10% for the month of October, plus an
additional 5% penalty for each subsequent month of delinquency until
paid. However, the total delinquency penalty may not exceed 25% of
the occupation tax originally due. In addition to the penalty, the Tax
Collector is entitled to a $5 cost fee that must be collected from
delinquent taxpayers at the same time the tax and penalty are paid.
(2) Any person engaging in or managing any business,
occupation or profession without first paying the occupational tax, if
required under this Chapter, is subject to a penalty to 25% of the tax
determined to be due, in addition to any other penalty provided by
law or ordinance.
(3) Any person who engages in any business, occupation, or
profession covered by this chapter, who does not pay the required
occupational tax within 150 days after the initial notice of tax due and
who does not obtain the required occupational tax receipt, is subject
to civil actions and penalties, including court costs, reasonable
attorneys' fees, additional administrative costs incurred as a result of
collection efforts, and a penalty of up to $250.
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Sec. 12.1-10. Tax not in lieu of regulatory fees or licenses.
Fees or licenses paid to any municipality, board, commission or
officer for permits, registrations, examinations or inspections that are
regulatory in nature are in addition to, and not in lieu of, the
occupational tax imposed under this chapter unless otherwise
provided by general law.
Sec. 12.1-11. Disabled persons, widows, etc.
(1) All disabled persons physically incapable of manual
labor, widows with minor dependents, or persons 65 years of age or
older, with not more than one employee or helper, and who use their
own capital only, not in excess of $1,000, are allowed to engage in any
business or occupation in the County without being required to pay an
occupational tax. The exemption provided by this section with respect
to the disability is allowed only upon the certificate of a licensed
physician stating that the applicant claiming the exemption is disabled
and the nature and extent of the disability, In case the exemption is
claimed by a widow with minor dependents, or a person over 65 years
of age, proof of the right to the exemption must be made, Any person
entitled to the exemption provided by this section must, upon
application and furnishing of the necessary proof, be issued a tax
waiver that must plainly state across its face that the waiver is issued
under this section along with the reason for the exemption,
(2) In no event under this or any other section may any
person, veteran or otherwise, be allowed any exemption from the
payment of any amount required by law for the issuance of a license
to sell intoxicating liquors or malt and vinous beverages.
Sec. 12.1-12. Disabled veterans, etc.
(1) Any resident who served as an officer or enlisted person
during any of the periods specified in Sec, 1.01 (14), FS, in the Armed
Forces of the United States, National Guard, or United States Coast
Guard or Coast Guard Reserve, or any temporary member thereof,
who has actually been, or may hereafter be, reassigned by the air
force, army, navy, coast guard, or marines to active duty during any
war, declared or undeclared, armed conflicts, crises, etc., who was
honorably discharged from the service of the United States, and who at
the time of his or her becoming liable for the tax provided in this
Chapter is disabled from performing manual labor, must, upon
sufficient proof of being a resident and upon production of an
honorable discharge from the service of the United States:
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(a) Be granted a waiver for the payment of any
occupational tax required by this Chapter that does not exceed $50; or
(b) Be granted a waiver for the payment of
occupational tax to the extent of $50 when the occupational tax
required by the Chapter is more than $50, The waiver described in this
subsection extends to and includes the right of the disabled veteran to
operate an automobile-for-hire not exceeding five passenger
capacity, including the driver, when it appears that the automobile is
bona fide owned or contracted to be purchased by the disabled
veteran and is being operated by him or her as a means of livelihood
and that the proper license tax for the operation of the motor vehicle
for private use has been applied for and attached to the motor vehicle
and the proper fees paid by the disabled veteran.
(2) When the disabled veteran applies for an occupational
tax waiver for a business, profession, or occupation that has a tax in
excess of $50, the remainder of the tax in excess of $50 must be paid in
cash.
(3) The Tax Collector must issue a tax waiver to disabled
veterans who are entitled to a waiver of any occupational tax
otherwise required under this Chapter, subject to the conditions of this
section. The tax waiver when issued must be marked across its face:
"Veteran's Wavier/Exemption From Occupational Tax Not
Transferable," Before issuing the waiver, proof must be presented in
each case that the applicant is entitled to the waiver under the terms
of this section, The proof may be made by establishing, to the
satisfaction of the Tax Collector, by means of a certificate of honorable
discharge, or a certified copy of that discharge. that the applicant is a
veteran covered by this section and by exhibiting:
(a) A certificate of government-rated disability to an
extent of 10% or more;
(b) The affidavit or 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;
(c) The certificate of the veteran's service officer of
the county in which applicant lives, duly executed under the hand and
seal of the chief officer and secretary thereof, attesting the fact that
the applicant is disabled and entitled to receive a license within the
meaning and intent of this section,
(d) A pension certificate issued to him or her by the
United States by reason of such disability; or
(e) Such other reasonable proof as may be required
by the Tax Collector to establish the fact that such applicant is so
disabled.
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Sec. 12.1-13. Farm, agricultural, grove, etc., exemption from tax.
(1) No local occupational tax is required of any natural
person for the privilege of engaging in the selling of farm, aquacultural.
grove, horticultural. floricultural. tropical piscicultural. or tropical fish
farm products, or products manufactured therefrom except
intoxicating liquors, wine, or beer, when such products were grown or
produced by such natural person in this state,
(2) A wholesale farmers' produce market has the right to
pay a tax of $200. That payment entitles the market's stall tenants to
engage in the selling of agricultural and horticultural products in the
market without the tenants having to pay individual occupational
taxes.
Sec. 12.1-14. Religious tenets; exemption.
Nothing in this chapter may be construed to require an
occupational tax payment for practicing the religious tenets of any
church.
Sec. 12.1-15. Charitable, etc., organizations, occasional sales,
fund raising; exemption.
(1) No occupational tax is required of any charitable,
religious, fraternal. youth, civic, service or similar organization when the
organization makes occasional sales or engages in fund-raising
projects when the projects are performed exclusively by its members
and when the proceeds derived from the activities are used exclusively
in the charitable, religious, fraternal. youth, civic and service activities
of the organization.
(2) Upon application by any charitable, religious, fraternal,
educational or nonprofit organizations to the Board of County
Commissioners, occupational tax requirements may be waived.
Sec. 12.1-16. School activities, certain exemption.
College and high school students may, with the approval of the
athletic association or authority of their school, sell the pennants,
badges, insignia and novelties of their school without being required to
pay an occupational tax.
Sec. 12.1-17. Advertising space renters.
Every person renting for profit advertising space in or on any
boat, car, bus, truck or other vehicle must pay an occupational tax of
$3 for each boat, car, bus, truck or other vehicle operated by him.
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Sec. 12.1-18. Amusement devices.
Every person who operates for a profit any game, amusement
ride or recreational device contrivance or facility not otherwise taxed
by another ordinance of this County, must pay an occupational tax of
$15 for each game, amusement or recreational device, contrivance or
facility. Once the tax is paid for a device described in this section, the
taxpayer has the privilege of operating the device at any location in
the County without incurring any additional occupational tax liability.
Sec.12.1-19. Hotels, apartment hotels, motels, etc.
(1) Every person engaged in the business of renting public
lodgings, as defined in Chapter 509, Florida Statutes, except apartment
houses, must pay, for each place of business, an amount of $1.50 per
room. The room count does not include rooms occupied by the
owner.
(2) The Tax Collector may neither accept a tax payment nor
issue an occupational tax receipt to any business that is required to be
licensed under Chapter 509, Florida Statutes unless the taxpayer
produces evidence that he has such a license.
(3) Every owner, manager, rental agent or association
engaged in the business of renting accommodations on a daily,
weekly or monthly basis, in condominiums as defined in FS chapter 718,
in cooperatives as defined in FS chapter 719, in time-share units as
defined in FS chapter 721, and in apartment houses defined as a
multiple dwelling divided so as to make independent suits for
occupancy, must pay for each rental unit an amount of $20 per unit.
The unit count does not include units occupied by the owner.
Advertising that the owner, manager, rental agent or
association has units available for rental on a daily, weekly or monthly
basis is prima facie evidence that renting is conducted.
Possessing the occupational tax receipt required by this chapter
does not relieve the owner, manager, rental agent or association from
the obligation of collecting and transmitting to the proper authorities
any and all appropriate taxes that are levied on rental transactions.
Where rentals are made on an individual owner's behalf, or an
association's behalf, the average number of units under rent is the
number of units counted for the payment of the per unit occupational
tax.
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Sec. 12.1-20. Cemeteries, mausoleums, etc.
Every person engaged in the business of operating a for profit a
cemetery, mausoleum or similar place or institution must pay an
occupational tax of $150 for each place of business.
Sec. 12.1-21. Circuses, traveling shows, tent shows, etc.; side
shows.
(1) Shows of all kinds, including: circuses, theatrical, traveling
shows, and exhibitions, or amusement enterprises, carnivals, rodeos,
theatrical games or tests of skill, riding devices, dramatic repertoire and
all other shows or amusements or any exhibition giving performance(s)
under tents or temporary structures of any kind (whether the tents or
temporary structures are covered or uncovered), must pay an
occupational tax of $225 per day for each day of operation.
If the person operating a main show or exhibition also operates
a side show or side shows in conjunction with the main show or
exhibition, then he must pay an additional occupational tax of $30 per
side show for each day of operation, No tax receipt may be issued for
a side show unless tax has been paid for a main show, The main and
side show tax receipts must be issued to the same person and for the
same day or days of operation,
For the purposes of this section, the show, riding device,
concession or exhibition charging the highest admission fee is the main
show and the others are side shows, When there is more than one
show, riding device, concession or exhibition in the same admission fee
group, anyone of them may be considered the main show and the
others classified as side shows. The following are considered side
shows:
(a) All riding devices, including merry-go-rounds, Ferris
wheels, or any other rides or automatic riding devices;
(b) All concessions, including revolving wheels, coin
games, throwing balls, rolling balls, cane racks, knife racks, weighing
machines, games or tests of skill or strength, candy machines,
sandwich, confectionery or similar stands or any other booth, unit, tent
or stand commonly known as a concession; and
(c) Every side show, exhibition, display, concert,
athletic contest, lecture, performance to which admission is charged, a
fee collected or a charge is made for anything of value,
(2) An annual tax may be paid for any of the shows or
exhibitions mentioned in this section when the show or exhibition is
permanently located in one place, upon the payment of six times the
full amount of the daily tax due according to subsection (1), A tax
receipt issued under this subsection is good only for the place for which
13
it was originally taken out. and the Tax Collector must state that in
writing on the face of each receipt.
(3) No fractional tax payments or receipts are available
under this section.
(4) Public fairs and 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 are exempt from the provisions of this
section,
Sec. 12.1-22. Traveling entertainment and sales presentations.
(1) In addition to any other taxes or licenses required, shows
or exhibitions that provide entertainment incidental to an effort to sell a
product or products by any person in the County must pay an
occupational tax of $75 for each day of operation,
(2) The tax imposed in this section must be collected and the
tax receipt issued in the same manner as the taxes provided for in
section 12.1-21.
Sec. 12.1-23. Cafes. restaurants. mobile food vendors and
other eating establishments.
(1) Every person engaged in the business of operating a
restaurant, cafe, snack bar, take-out service, dining room, drive-in
eating establishment, or other public eating place, whether or not
operated in conjunction with some other line of business, must pay an
occupational tax based on the number of people for whom he has
seats or accommodations for the service or consumption of food at
anyone time, in accordance with the following schedule:
Seats
Tax
0-30
31-74
75-149
150 or more
Drive-in restaurants where
customers are served while
seated in their motor vehicle
$ 30,00
60.00
90.00
120,00
60,00
The license required by subsection (3) is in addition to the tax required
by subparagraphs (a) through (e) of this subsection.
14
(2) Every person engaged in the business of operating a
mobile food vending operation, no matter what type of vehicle is
utilized for such purpose, whether or not operated in conjunction with
some other line of business, except delivery service from licensed
cafes, restaurants or other eating establishments, must pay an
occupational tax of $250, The license required by subsection (3) of this
section is in addition to the tax required by this subsection.
(3) The tax collector may not accept a tax payment and
issue a tax receipt to any business under the provisions of chapter 509,
Florida Statutes, until a license has been procured for that business from
the State.
Sec. 12.1-24. Contracting.
(1) Each person who contracts or subcontracts to construct,
alter, repair, dismantle or demolish buildings, roads, bridges, viaducts,
sewer, water and gas mains or engages in the business of construction,
alteration, repairing, dismantling or demolition of buildings, roads,
bridges, viaducts, sewers, water and gas mains must pay an
occupational tax. The tax is determined by the average number of
employees during the tax year, and is at the following rates:
1 - 5 employees $ 20,00
6 - 10 employees 25.00
11 - 15 employees 35,00
16 - 20 employees 50.00
21 - 25 employees 65,00
26 - 50 employees 125.00
51 - 100 employees 250.00
101 or more employees 500.00
All principals are considered employees for the purposes of this section.
Sec. 12.1-25. Dance halls, variety exhibitions, etc.
(1) Every person who operates any place for profit where
dancing is permitted, or where entertainment is provided for a charge
such as variety programs or exhibitions, must pay an occupational tax
of $225. The tax required by this section is in addition to any other
license or tax required by law. The operation of such a place is not to
be construed as incidental to some other business, However, a $150
tax may be paid for one night only, but in that case, the Tax Collector
must write across the tax receipt the words, "good for one night only."
This section does not apply to hotels or motels of fifty licensed units or
more paying an occupational license as provided for in section 12.1-19.
(2) Exempted from the provisions of this section are:
15
(a) Variety exhibitions conducted or exhibited in a
motion picture theater that pays the annual occupational tax as
provided elsewhere in this chapter,
(b) Any traveling variety show or band which
performs under the control of a charitable or fraternal organization
with the organization putting on the show on its own account.
(c) Local cultural or concert music organizations or
professionals' or artists' organizations that appear under the auspices of
the local cultural or concert music organizations,
(d) Educational institutions and off-campus
professional talent, when employed by the institutions for student
entertainment, such as sports events, musical concerts, dance bands
and dramatic productions, when such activities are produced or
conducted under the auspices of the educational institutions.
(e) Traveling shows put on by local merchants, where
no admission is charged, either directly or by increasing the price of
items sold.
(f) Dances or variety entertainment given by local
performers, the proceeds of which are given to local charities.
(g) Any dance held by any group of private
individuals who hold dances and dance competitions for recreation
rather than profit, and where the only charge made is to cover actual
expenses incurred by the individuals in sponsoring the dances or dance
com petitions.
Sec. 12.1-26. Electric power plants, gas plants and community
television antenna companies,
(1) Every person engaged in the business of furnishing
electric power, gas or community television antenna service for a profit
must pay an occupational tax of $562.50. However, persons engaged
in electric power, gas or community television antenna service
franchised by the county and who pay a franchise fee must pay a
license tax of $450,
(2) Any person serving less than 25 customers is exempt from
paying this tax.
(3) Municipal corporations that own and operate their own
electric power plant or gas plant are not subject to the tax described in
this section,
Sec. 12.1-27. Emigrant agents.
The occupational tax for the privilege of engaging in the
business of emigrant agent is $1,875, This section does not apply to any
state or federal agency acting as a emigrant agent.
16
Sec. 12.1-28. Fortune-tellers, clairvoyants, etc.
Every fortune-teller, clairvoyant, palmist, astrologer, phrenologist,
character reader, spirit medium, absent treatment healer, or mental
healer and every person engaged in any occupation of a similar
nature must pay an occupational tax of $225. Nothing in this section
may be construed to require the payment of a tax for practicing the
religious tenets of any church.
Sec. 12.1-29. Insurance adjusters,
All persons acting as insurance adjusters must pay an
occupational tax of $25. This section does not apply to insurance
agents.
Sec. 12.1-30. Scrap Metal Processors; Junk dealers.
(l) Every person in business as a scrap metal processor must
pay an occupational tax of $150.
12} Every person in business as a junk dealer must pay an
occupational tax of $100.
Sec. 12.1-31. Traveling junk dealers.
Each person who travels from place to place purchasing junk
must pay an occupational tax of $30.
Sec. 12.1-32. Liquefied petroleum gas distributors, installers,
and manufacturers.
All persons who deal in liquefied petroleum gas, either as
distributors, installers or manufacturers, must pay the following
occupational taxes. However, those persons are exempt from the
provisions of sections 12.1-24 and 12.1-26,
11} Manufacture of appliances and equipment
for use of liquefied petroleum gas $125.00
12}
Installation of equipment to be used with
liquefied petroleum gas
50,00
13}
Dealer in liquefied petroleum gas, in
appliances and equipment for use of such
gas and in the installation of appliances
and equipment
125.00
17
Sec. 12.1-33. Manufacturing, processing, quarrying and mining.
(1) Every person engaged in the business of manufacturing,
processing, quarrying or mining must pay the occupational tax
provided in this section, The amount of the tax is determined by the
average number of employees during the tax year and is at the
following rates:
1 - 10 employees
11 - 20 employees
21 - 30 employees
31 - 40 employees
41 - 50 employees
51 or more employees
$30,00
60.00
90.00
120,00
180.00
225.00
In determining the number of persons employed, all principals
are considered employees and must be included in the calculation,
(2) No tax is required under this section where the
manufacturing, processing, quarrying or mining is incidental to and a
part of another business classification that pays a tax under this chapter
and is carried on at the place of business taxed under the other
classification,
Sec. 12.1-34. Miscellaneous businesses not otherwise provided.
Every person engaged in the operation of any business of such
a nature that no tax can be properly required for it under any provision
of this chapter, but the business is not specifically exempt under this
chapter or as a matter of law, must pay an occupational tax of $225,
Sec. 12.1-35. Theaters that are permanent in nature.
Movie theater owners, drive-in theater owners, managers or
lessors of theaters or halls employing traveling troupes--theatrical or
musical-giving performances in buildings fitted for such purposes, or
film exhibitions in buildings permanently used for such purposes, or
drive-in theaters, may give as many performances or exhibitions in such
buildings or theaters as they wish on payment of an occupational tax
of $450,
Sec. 12.1-36. Pawnbrokers.
Every person engaged in the business of pawnbroker must pay
an occupational tax of $337.50 for each place of business.
18
Sec. 12.1-37. Permanent exhibits.
Anyone who operates for profit a permanent exhibit must pay
an occupational tax of $225 for each exhibit.
Sec. 12.1-38. Professions, businesses, occupations.
(1) Every person engaged in the practice of any profession,
who offers his service either directly or indirectly to the public for
consideration, whether or not the profession is regulated by law, must
pay an occupational tax of $30 for the privilege of practicing. The tax
does not relieve the taxpayer from the payment of any occupational
tax imposed on any other business operated by him, However, private
detectives and operators of deception detector devices must only pay
an occupational tax of $10.
(2) Every person engaged in a profession, business or
occupation regulated by law where licensing and qualification
standards are required must display and exhibit to the Tax Collector the
license for the current year prior to the Tax Collector accepting the
occupational tax payment and issuing a tax receipt,
(3) An occupational tax is not required where a person,
although licensed by law under a regulatory statute, is prohibited from
engaging in a profession, business or occupation unless under the
direct supervision of another person, individual or corporation.
(4) Every individual or group of individuals operating as a
branch office of any professional corporation. who also operate as an
office where a profession is practiced, must pay an occupational tax
for each office where the profession is practiced.
(5) As an alternate procedure, if a group of professional
persons are operating as a professional association, corporation,
partnership, other group enterprise or clinic (hereafter "firm" or "clinic"
)the firm or clinic may pay one single tax rather than separate taxes for
each professional member of the firm. The total occupational tax due
under this subsection is $30 for each person in the firm or clinic
practicing the profession.
Sec. 12.1-39. Public service.
(1) Every person engaged in any business as owner, agent or
otherwise that performs some service for the public in return for
consideration must pay an occupational tax based on the average
number of employees during the tax year for each location in the
following amounts:
19
1 - 5 employees
6 - 10 employees
11 - 15 employees
16 - 20 employees
21 or more employees
$ 22.00
54.00
80.00
112.00
150.00
(2) No tax is required under this section for any business
whose principal function is the performance of a service for the public
in return for consideration when the nature of the service is such that an
occupational tax is required of the business elsewhere in this chapter.
This subsection does not exempt service departments of merchandising
and other lines of business from the tax required by this section but does
exempt gasoline service stations with not more than 3 persons
engaged in the performance of a service for consideration.
(3) In determining the number of persons employed. all
principals are deemed employees and must be included in the
calculation.
Sec. 12.1-40. Retailing.
(1) Each person engaged in the business of retailing must
pay an occupational tax for each store based on the average number
of employees working at each store during the tax year. The tax is in
the following amounts:
1 - 5 employees $ 30.00
6 - 10 employees 60.00
11 - 15 employees 90.00
16 - 20 employees 120.00
21 - 25 employees 150.00
26 - 50 employees 250.00
51 - 100 employees 350.00
101 or more employees 500.00
(2) In determining the number of employees all principals
are deemed employees and must be included in the calculation.
Sec. 12.1-41. Schools, colleges, etc.
Every person engaged in the business of operating a school,
college or other educational or training institution for profit must pay an
occupational tax of $30.00 for each place of business, except that
persons giving lessons or instructions in their homes without assistants or
a staff are not required to pay the tax.
20
Sec. 12.1-42. Telephone systems.
(1) Every person engaged in the business of owning or
operating telephone systems in this county for profit must pay an
occupational tax according to the following scheduled:
(a) On the first 1,000 phone or instruments, or fraction
hereof. thirty cents for each phone or instrument operated or installed.
(b) On the second 1.000 phones or instruments, or
fraction over 1,000 but not exceeding 2,000, twenty-four cents for each
phone or instrument operated or installed.
(c) On all phones or instruments numbering over
2,000, eighteen cents for each phone or instrument operated or
installed.
(2) Owners or managers of telephone systems operated or
having installed less than 1,000 phones or instruments are not required
to pay a tax.
Sec. 12.1-43. Trading, etc., in intangible personal property.
(1) Every person engaged in the business of trading,
bartering, buying, lending or selling intangible personal property,
whether as owner, agent or broker, including banks and insurance
companies, must pay an occupational tax of $75 for each place of
business.
(2) No tax is required under this section where the trading,
bartering, buying, lending or selling is incidental to and a part of some
other business classification where an occupational tax is imposed by
this chapter or by law.
Sec. 12.1-44. Trading, etc., in tangible personal property.
(1 ) Every person engaged in the business of trading,
bartering, serving or selling tangible personal property, as owner,
agent, broker or otherwise, must pay an occupational tax of $30 for
each place of business. The tax for each bulk plant or depot of
wholesale dealers in petroleum products is $75.
(2) No tax is 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 where an
occupational tax is required by this chapter or another ordinance and it
is carried on at the place of business taxed under the other
classification. This section also does not apply to any person engaged
in either the sale of motor vehicles or principally engaged in the retail
sale of gasoline and other petroleum products.
21
Sec. 12.1-45. Vending machines.
(1) Any person who operates for a profit, or allows to be
operated for a profit in his place of business or on his property, any of
the following vending machines must pay an occupational tax
according to this schedule, unless exempted by subsection (2).
(a) Merchandising vending machines, $15 for each
machine. However, when any merchandise vending machine is
located in and operated only in a place of business for which tax has
been paid for trading, buying, bartering, serving or selling tangible
personal property under this chapter or other ordinance of this County,
the tax is $6 for each machine.
(b) Merchandising vending machine operators, $150
for the privilege of engaging in such business, and must further pay an
annual tax of $1.50 for each machine.
(c) Service vending machines. $15 for each machine.
(d) Service vending machine operators, $281.25 for
the privilege of engaging in such business. and must further pay an
annual tax of $3.60 for each machine.
(e) Laundry equipment, $1.50 for each piece of
equipment.
(f) Coin-operated radio, television and similar
devices installed in businesses providing housing accommodations for
the traveling public, $21, and must further pay an annual tax of sixty
cents for each coin-operated radio, television set, vibrating mattress or
similar device installed in guest rooms in hotels, tourist homes, tourist
courts, rooming houses and other businesses providing housing
accommodations for the traveling public.
(g) All other types ofcoin vending machines, $1.50 for
each machine.
(2) 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, unadulterated Florida-produced citrus
juices or newspapers.
(b) Coin-operated vending machines located in
licensed places of business and dispensing only nuts, citrus juices and
other food products.
(c) Coin-operated parcel-checking lockers and toilet
locks used in bus stations, airports, or depots and in hotels, boarding
houses, restaurants and restrooms for the convenience of the public.
(d) All coin-operated telephones which are otherwise
subject to the tax under section 12.1-42.
22
(3) All machines taxed under paragraphs (a), (b), (c), and
(d) of subsection (1) must display in a prominent place on each
machine a proper sticker or decal showing that the tax has been paid.
(4) Whenever the tax collector finds any vending machine
required to be taxed under this section operating without the current
tax paid, he must attach a notice of delinquent taxes to the machine.
Any person who removes a notice of delinquent taxes, or who removes
any money from the machine before the taxes are paid, is subject to
prosecution and punishment as described in section 12.1-7 of this
chapter.
Sec. 12.1-46. Water companies and sewage disposal companies.
(1) Every person engaged in the business of operating water
companies or sewage disposal companies must pay the following
occupational taxes. The tax is determined by the population of the
company's service area as calculated by the latest official decennial
census. The tax rate is as follows:
Persons
Tax Amount
40,000 or more
30,000 - 39,000
20,000 - 29,999
10,000 - 19,999
5,000 - 9,999
3,000 - 4,999
1 ,000 - 2,999
999 or less
$562.50
450.00
225.00
168.00
150.00
75.00
45.00
30.00
Sec. 12.1-47. Flea markets.
(1) Any person engaged in operating a flea market or
temporary exhibition where tangible personal property is sold, and
which is not otherwise considered a permanent exhibit under this
chapter, must pay an occupational tax of $225.
(2) Each individual lessee or stall occupant of the flea
market or exhibition engaged in the selling of tangible personal
property must also pay a tax of $30.
(3) In lieu of subsection (2), any flea market operator or
exhibitor that paid the tax of subsection (1) may pay an annual class
rate tax on behalf of the individuals otherwise taxed under subsection
(2). The class rate tax is based on the average number of anticipated
lessees or occupants of the flea market or exhibition during the tax year
according to the following schedule:
23
Anticipated Lessee/Exhibitions
Tax Amount
Class A 1 - 25
Class B 26 -- 50
Class C 51 -- 75
ClassD 76--100
Class E 101 - 250
Class F 251 - 500
Class G 501 and above
$ 100.00
225.00
375.00
437.50
562.50
687.50
812.50
Individuals leasing or occupying premises, stalls, tables or any other
areas from the exhibition or flea market operator who paid the
applicable class rate tax are not required to pay an individual tax for
the sale of tangible personal property.
Sec. 12.1-48. Mobile repair or service.
Every person engaged in the operation of a mobile repair or
mobile service business, no matter what type of conveyance is utilized
for that purpose, whether or not operated in conjunction with some
other line of business, must pay an occupational tax of $25.
Section 3.
If any section, subsection, sentence, clause or provision of this
ordinance is held invalid, the remainder of this ordinance shall not be affected by
such invalidity.
Section 4.
All ordinances or parts of ordinances in conflict with this
ordinance are hereby repealed to the extent of said conflict.
Section 5.
The provisions of this ordinance shall be included and
incorporated in the Code of Ordinances of the County of Monroe, Florida, as an
addition or amendment thereto, and shall be appropriately renumbered to conform
to the uniform numbering system of the Code.
Section 6.
This ordinance shall take effect immediately upon receipt of
official notice from the Office of the Secretary of State of the State of Florida that this
ordinance has been filed with said Office.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe
County, Florida, at a regular meeting of said Board held on the 18 th day of
July
,AD, 1995.
Mayor Freeman
Mayor Pro Tem London
yes
yes
24
Commissioner Harvey
Commissioner Reich
Commissioner Douglass
yes
yes
yes
(SEAL)
Attest: DANNY L. KOLHAGE. Clerk
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
BY~ C. LJv~
,/
Deputy Clerk
EFFECTIVE DATE
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BRANCH OFFICE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 289-6027
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. (305) 292-3550
August 2, 1995
BRANCH OFFICE
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA.33070
TEL. (305) 852-7145
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Mrs. Liz Cloud, Chief
Bureau of Administrative Code and Laws
The Elliott Building
401 South Monroe Street
Tallahassee, FL 32399-0250
Dear Mrs. Cloud:
Enclosed please find certified copies of Ordinance Nos. 022,024, & 026-1995: all
which are self-explanatory.
These Ordinances were adopted by the Monroe County Board of County
Commissioners at a Regular Meeting in formal session on July 18, 1995. Please file for
record.
Danny L. Kolhage
Clerk of Circuit Court
and ex officio Clerk to the
Board of County Commissioners
By: Isabel C. DeSantis
~,c..f:1u~y
Deputy Clerk /'
cc: Municipal Code Corporation, Ord. #'s: 022 & 024-1995 only
County Commission
County Administrator
County Attorney
Growth Management Director, Ord. #026-1995
Tax Collector, Ord. #022-1995
Public Works Director, Ord. #024-1995
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FLORIDA DEPARTMENT OF STATE
Sandra B. Mortham
Secretary of State
DIVISION OF ELECTIONS
Bureau of Administrative Code
The Elliot Building
401 South Monroe Street
Tallahassee, Florida 32399-0250
(904) 488-8427
August 8, 1995
Honorable Danny L. Kolhage
Clerk of Circuit Court
Monroe County
500 Whitehead street
Key West, Florida 33040
Attention: Isabel C. DeSantis, Deputy Clerk
Dear Mr. Kolhage:
Pursuant to the provisions of Section 125.66, Florida Statutes,
this will acknowledge your letter dated August 2, 1995 and
certified copy each of Monroe County Ordinance Nos. 95-22,
95-24, and 95-26, which were filed in this office on August 7,
1995.
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Sincerely,
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Liz Cloud, Chief
Bureau of Administrative Code
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SBAVINCI THE UI=II=tBA K.VS
FOR OYER 10 YEARS
BOX 1197 . TAVERNIER, FLA. 33070
(305. 852.3218
FAX 852-824e
DAGHY W'OLPP
Bclltor 6: Publllller
STATEMENT OF PROOF OF PUBLICATION
STATE OF FLORIDA )
COUNTY OF MONROE )
Before the undersigned authority personally appeared DAGNY WOLFF, who on oath, says that she is
EDITOR and PUBLISHER of THE REPORTER, a weekly newspaper entitled to publish legal
advertising published at Tavernier, Monroe County, Florida: that the attached copy of advertisement, being
a LEGAL ADVERTISEMENT
IN THE MATTER OF_NOTICE OF INTENTION_
IN THE_COURT_Court, was published in said newspaper in the issues of _ 6/29195.
Affiant further says that the said REPORTER is a newspaper published at Tavernier, in said Monroe
County, Florida, and that the said newspaper has heretofore been continuously published in the said
Monroe County, Florida, each week (on Thursday), and has been entered as second class mail matter at the
Post Office in Tavernier, in said County of Monroe, Florida, for a period of one year next preceding the
first publication of the attached copy of advertisement;
and affiant further says that he has neither paid nor promised any firm, person, or corporation any
discount, rebate, commission or refund for the purpose of securing this said advertisement for publication
in the said newspaper.
------^~' .
_29TH_ DAY OF _---lUNE_ A.D., 1995__
~. )-'
.~~~/ ~
NOTARY PUBLIC~ MyComminionCC431878
** Explree Feb. 06, 1999
Bonded by ANB
MY COMM1SSI~ Ff\! ES: 1100 lIli2 6878 .
J
•NOTICE OF INTENTION TO CONSIDER PERSONS IN THE COMPANY . _
' - - ADOPTION OF COUNTY ORDINANCE SERVICE E ARF,A TAX AMOUNT
NOTICE IS HEREBY GIVEN TO WHOM if MAY CONCERN 40,000 OR MORE $562.50
that on Tuesday, July 18, 1995, at 10:00 A.M.at the Holiday Inn • 30,000-39,000 450.00- ' '
Beachside,3841 North Roosevelt Boulevard,Key-West,Monroe County, -. 20,000-29,999 - - • 225.00 -
Florida,the Board of County Commissioners of Monroe County,Florida, 10,000-19,999 -. 168.00
intends to consider the adoption of the following County ordinance:- 5,000-9,999 150.00
3,000-4,999 . - 75.00
_ . ORDINANCE NO. 1995 - 1,000-2,999- - 45.00 ,
'AN ORDINANCE REPEALING CHAPTER 12, MONROE - 999 OR LESS - - 30.00
COUNTY CODE,CONCERNING OCCUPATIONAL LICENSES:ES FLEA MARKET OPERATORS,$225;FLEA MARKET STALL IRS-
' TABLISHING A NEWOCCUPATIONAL TAX STRUCTUREASTOL- SEES, $30;CALTERNATIVE FLEA MARKET LESSEE TAX-RATE;
', LOWS (ALL TAX RATES ARE ANNUAL UNLESS'OTHERWISE PAYABLE BY THE FLEA MARKET OPERATOR;
• NOTED):ADVERTISING SPACE RENTERS,$3;AMUSEMENT DE- ANTICIPATED'LESSEE/EXHIBITIONS AMOUNT
VICES,$15PERGAME;HOTELS,APARTMENTHOTELS,MOTELS, CLASS A 1-26 * . $100.00
$1.50 PER ROOM;ALL RENTAL UNITS,$20 PER UNIT;CEMETER- CLASS B 26-50 . . .225.00
IES AND MAUSOLEUMS,$150;CIRCUSES,TENT SHOWS,AND CLASS C 51-75 - - 375.00 •
TRAVELING SHOWS,$225 PER DAY OF OPERATION PLUS$30 - CLASS D 76-100 437.50
PER SIDE SHOW; TRAVELING ENTERTAINMENT AND SALES " - CLASS E 101-250- - - . _ 562.50
PRESENTATION,$75 PER DAY OF.OPERATION;MOBILE FOOD -CLASS F. 251-500 - . 687.50 •
VENDORS,$250;CAFES,RESTAURANTS AND OTHER-EATING . CLASS G 501 AND ABOVE' 812.50
• ESTABLISHMENTS: - PROVIDING FOR SEVERABILITY;PROVIDING FOR THE REPEAL
SEATS - • • OF ALL ORDINANCES INCONSISTENT HEREWITH;PROVIDING 1
0-30 - $.30.00 FOR INCORPORATION INTO THE MONROE COUNTY CODE OF,
31-74 60.00 ORDINANCES;AND PROVIDING AN EFFECTIVE DATE.
75-149 - 90.00
150 OR MORE -- 120.00 - Pursuant to Section 286.0105,Florida Statutes,notice is given that if
DRIVE-IN RESTAURANTS WHERE -• - - .a person decided to appeal any decision made by the Board with respect to-
CUSTOMERS ARE SERVED WHILE - any matter considered at such hearings or meetings,he will need a record i
SEATED IN THEIR MOTOR VEHICLE ' 60.00 'of the proceedings,and that,for such purpose,he may need to ensure that 1
* • . BUILDING CONTRACTORS, a verbatim record of the proceedings is made,which record includes the I
1-5 EMPLOYEES - $20.00' testimony and evidence upon which the appeal is to be based.
-6-10 EMPLOYEES . , 25.00. - Copies of the above-referenced ordinance are available for review at •
, . _ 11-15 EMPLOYEES 35.00" • -the various public libraries in Monroe County,Florida. - "
- 16-20 EMPLOYEES • 50.00 DATED at Key West,Florida,this22nd day of June,1995.
_- 21-25 EMPLOYEES - 65.00 " - DANNY L.KOLHAGE
' .26.50 EMPLOYEES 125.00 . . -Clerk-of-the Circuit Court I
" 51-100 EMPLOYEES 250.00 _ and ex officio Clerk of the,
101 OR MORE EMPLOYEES 500.00 . - Board of County Commissioners I
DANCE HALLS AND VARIETY EXHIBITIONS,$225 OR$150 PER - - of Monroe County,Florida 1
NIGHT OFOPERATION;FF.FCTRIC POWERPLANTS,GASPLANTS -. ' - j
ANDCATVOPERATIONS,$562.50;COUNTYFRANCHISEDCATV . Published: _ _ • ,
OPERATIONS$450;EMIGRANTAGENTS,$1,875;FORTUNETELL-. The Reporter - - .. 1
ERS$225;INSURANCE ADJUSTERS$25;JUNK DEALERS,$100; Tavernier,FL 33070
, SCRAP METAL PROCESSORS,$150; TRAVELING J_U_NK_DEAL- - - - -
ERS; $30;MANUFACTURER OF EQUIPMENT"FOR'LIQUEFIEDD TELEPHONE SYSTEMS;(A)ON-THE FIRST 1,000 PHONE OR IN-
; PETROLEUM GAS USE, $125; LIQUEFIED PETROLEUM GAS STRUMENTS,ORFRACTIONHEREOF,THIRTYCENTSFOREACH
EQUIPMENT INSTALLER,$50;LIQUEFIED PETROLEUM GAS OR_ PHONE OR INSTRUMENT OPERATED OR INSTALLED, (B)ON
EQUIPMENT DEALER,$125; MANUFACTURING;PROCESSING THE SECOND 1,000 PHONES OR INSTRUMENTS OVER 1,000 BUT
QUARRYING,MINING, • - - : NOTEXCEEDING2,000,TWENTY-FOURCENTSFOREACHPHQNE
1-10 EMPLOYEES $30.00 OR INSTRUMENT OPERATED OR INSTALLED, (C) ON ALL '
11-20 EMPLOYEES •• 60.00 : PHONES OR-INSTRUMENTS NUMBERING OVER 2,000, EIGHr .
'21-30 EMPLOYEES 90.00 TEEN CENTS FOR EACH PHONE"OR INSTRUMENT OPERATED
-- 31-40 EMPLOYEES - 120.00 OR INSTALLED;TRADING IN INTANGIBLE PROPERTY,BANKS, .,
41-50 EMPLOYEES 180.00 INSURANCE COMPANIES,$75 PER PLACE OF BUSINESS;BULK "
• 51-OR MORE EMPLOYEES 225.00;" PLANTS/WHOLESALE DEALERS INPETROLEUM,$75;TRADING"-
• MISCELLANEOUS BUSINESSES NOT OTHERWISE SPECIFIED IN IN TANGIBLE PROPERTY,$30 PER PLACE OF BUSINESS;MER •
-
' THIS ORDINANCE,$225;PERMANENT THEATERS,$450;PAWN- CHANDISE VENDING MACHINES,$15 PER MACHINE UNLESS
BROKERS, $337.50; PERMANENT EXHIBITS, $225 FOR EACH PLACE OF BUSINESS PAYS AN OCCUPATIONAL TAX THEN$6
EXHIBIT;PROFESSIONS,$30.;PUBLIC SERVICE, PER MACHINE;MERCHANDISING VENDING MACHINE OPERA-
-1-5 EMPLOYEES $ 22.00 TORS,$150 PLUS$1.50 PER MACHINE;SERVICE VENDING MA- "k
6-10 EMPLOYEES -" 54.00 CHINE OPERATORS$281.25 PLUS$3.60 PER MACHINE;LAUN-
11-15 EMPLOYEES -- - 80.00 - DRY EQUIPMENT,$1.50 PER PIECE OF EQUIPMENT;'COIN OPER-
- 16-20 EMPLOYEES_ - 112.00- I. ATED RADIO,TELEVISION AND SIMILAR DEVICES INSTALLED
- 21 OR MORE EMPLOYEES 150.00; IN BUSINESSES PROVIDING HOUSING ACCOMMODATIONS FOR
RETAILING, ' THE TRAVELING PUBLIC,•$21, AND AN ADDITIONAL SIXTY
• 1-5 EMPLOYEES - $ 30.00 ; CENTS FOR EACH COIN-OPERATED RADIO,TELEVISION-SET,
• 6 1OEMPLOYEES . 60.00- ; VIBRATING MATTRESS OR SIMILAR DEVICE INSTALLED IN
11-15 EMPLOYEES 90.00 , l- GUEST ROOMS IN HOTELS,TOURIST HOMES,TOURISTCOURTS,
16-20 EMPLOYEES - 120.60 ' ROOMING HOUSES AND OTHER BUSINESSESPROVIDINGHOUS-
21-25 EMPLOYEES 150.00 -ING ACCOMMODATIONS FOR THE TRAVELING PUBLIC;OTHER
- 26-50 EMPLOYEES 250.00 COIN VENDING MACHINES,$1.50 PER MACHINE;WATER COM-
51-100 EMPLOYEES 350.00 PANIES AND SEWAGE DISPOSAL COMPANIES,
101 OR MORE EMPLOYEES " 500.00; 1_
".
. -
7ie
SI!t::IVING THI! UIlIIlI." k.v.
FOR OYER 10 YEAR8
BOX 1197 . TAVERNIER, FLA. 33070
(305) 852.3218
FAX 852-8240
DAGNY 'fIOLPP
Belltor. Publ.....r
STATEMENT OF PROOF OF PUBLICATION
ST A TE OF FLORIDA )
COUNTY OF MONROE )
Before the undersigned authority personally appeared DAGNY WOLFF, who on oath, says that she is
EDITOR and PUBLISHER of THE REPORTER, a weekly newspaper entitled to publish legal
advertising published at Tavernier, Monroe County, Florida: that the attached copy of advertisement, being
a LEGAL ADVERTISEMENT
IN THE MA TTER OF_NOTICE OF INTENTION
IN TIlE Court, was published in said newspaper in the issues of _ 6/1 and 6/8/95.
Affiant further says that the said REPORTER is a newspaper published at Tavernier, in said Monroe
County, Florida, and that the said newspaper has heretofore been continuously published in the said
Monroe County, Florida, each week (on Thursday), and has been entered as second class mail matter at the
Post Office in Tavernier, in said County of Monroe, Florida, for a period of one year next preceding the
first publication of the attached copy of advertisement;
and affiant further says that he has neither paid nor promised any firm, person, or corporation any
discount, rebate, commission or refund for the purpose of securing this said advertisement for publication
in the said newspaper,
~l
SWORN TO AND SUBSCRIBED BEFORE ME TIllS _8TH_ DAY OF __JUNE_ A.D. , 1995__
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NOTARY PUBLIC ~()~AOV"
MY COMMISSION l kr1f t:<
~~A
'4ItOFf\.Q~
DAVEE R DOVE
,<Ay CommieeIan cceatC'8
Expires Feb. 05. 1888
~rlA<I 1,)1 ANA
600-852-5878
. f
NOTICE OF INTENTION TO CONSIDER PERSONS IN THE COMPANY -
•
ADOPTION OF COUNTY ORDINANCE SERVICE AREA TAX AMOUNT I
NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERN 40,000 OR MORE $562.50 , -)
' ` that on Wednesday, June 21, 1995.at 10:00 A.M. at the KeyLargo
± 30,000-39,000 , 450.00 i
' - Library, Tradewinds Shopping Center, Key Largo, Monroe County, - 20,000-29,999 - 225.00 -
Florida,the Board of CountyCommissioners of Monroe County,Florida, - - f
Y10,000-19,999 168.00 j
intends to consider the adoption of the following County ordinance: - ' - 5,000-9,999 150.00 _
`� 3,000-4,999. - 75.00 • I
ORDINANCE NO. 1995 - 1,000-2,999 45.00 j
•AN ORDINANCE -REPEALING CHAPTER-12, MONROE 999 OR LESS - - 30.00 -- '
COUNTY CODE,CONCERNING OCCUPATIONAL LICENSES:-ES- FLEA MARKET OPERATORS,$225;FLEA MARKET STALL I.AS-
TABLISHINGA NEW OCCUPATIONAL TAX STRUCTUREASFOL- SFFS, $30; ALTERNATIVE FLEA MARKET LESSEE TAX RATE
LOWS (ALL'TAX-RATES ARE ANNUAL UNLESS OTHERWISE PAYABLE BY THE FLEA MARKET OPERATOR; "
- NOTED):ADVERTISING SPACE RENTERS,$3;AMUSEMENT DE- ANTICIPATED LESSEE/EXHIBITIONS AMOUNT !
VICES,$15 PER GAME;HOTELS,APARTMENT HOTELS,MOTELS,-- - CLASS A 1-26 $100.00
- $1.50 PER ROOM;ALL RENTAL UNITS,$20 PER UNIT;CEMETER- • CLASS B 26-50 ' ' 225.00 1
IFS AND MAUSOLEUMS,$150;CIRCUSES,TENT-SHOWS,AND . CLASS C 51-75 375.00
. TRAVELING SHOWS,$225 PER DAY OF.OPERATION PLUS$30 CLASS D 76-100 437.50 {
PER SIDESHOW;TRAVELING ENTERTAINMENT AND SALES- - CLASS E 101-250 - 562.50 -1
- PRESENTATION,$75-PER DAY OF OPERATION;MOBILE FOOD CLASS F 251-500 • 687.50
VENDORS,$250;CAFES,RESTAURANTS AND OTHER EATING' CLASS G 501 AND ABOVE' • -. 812.50 I
ESTABLISHMENTS: PROVIDING FOR SEVERABILITY;PROVIDING FOR THE REPEAL 1
SEATS - OF ALL ORDINANCES INCONSISTENT HEREWITH;PROVIDING !
0-30 $ 30.00 _ FOR INCORPORATION INTO THE MONROE COUNTY CODE OF
31-74 _ _ 60.00 - ORDINANCES;AND PROVIDING AN EFFECTIVE DATE.
75-149 90.00 - - -
150 OR MORE 120• ,00 Pursuant to Section 286.0105,Florida Statutes,notice is given that if
- DRIVE-IN RESTAURANTS WHERE . - a person decided to appeal any decision made by the Board with respect to {
- - CUSTOMERS ARE SERVED WHILE any matter considered at such hearings or meetings,he will need a record 1
SEATED IN THEIR MOTOR VEHICLE 60.00 - of the proceedings,and that,for such purpose,he may need to ensure that '
- BUILDING CONTRACTORS, . a verbatim record of the proceedings is made,which record includes the {
.. 1,5 EMPLOYEES • $20.00 testimony and evidence upon which the appeal is to be based. - {
-- 6-10 EMPLOYEES 25.00 Copies of theabove-referenced ordinance are available for review at
• ' 11-15 EMPLOYEES 35.00 ' the various public libraries in Monroe County,Florida. -
' 16-20 EMPLOYEES - - 50.00 - - DATED at Key West,Florida,this 25th day of May,1995.
' 21-25 EMPLOYEES - • - 65.00 DANNY L.KOLHAGE"
-26-50 EMPLOYEES 125.00 - Clerk of the Circuit Court
51-100 EMPLOYEES • 250.00 - - -and ex officio Clerk of the ,
101 OR MORE EMPLOYEES 500.00 Board of County Commissioners 1
-DANCE HALLS AND VARIETY EXHIBITIONS,$225 OR$150 PER - of Monroe County,Florida,,
NIGHT OF OPERATION;ELECTRIC POWER PLANTS,GAS PLANTS. - --
AND CATV OPERATIONS,$562,50;COUNTY FRANCHISED CATV Published:6/1 and 6/8/95
' OPERATIONS$450;EMIGRANT AGENTS,$1,875;FORTUNE TELL- The Reporter - {
ERS$225;INSURANCE ADJUSTERS$25;JUNK DEALERS,$100;_ Tavernier,FL 33070 _ - I
>Z.SCRAP.METAL'PROCESSORS,$150;TRAVELING JUNK DEAD - •
• ERS;'$30; MANUFACTURER OF EQUIPMENT FOR LIQUEFIED 'I ---_ _ " - - - I
PETROLEUM GAS USE, $125; LIQUEFIED PETROLEUM.GAS , TELEPHONE SYSTEMS;(A)ON THE FIRST 1,000
- EQUIPMENT INSTALLER,$50;LIQUEFIED PETROLEUM GAS OR STRUMENTS,OR FRACTION HEREOF,THIRTY CENTS FOR EACH j
EQUIPMENT DEALER, $125;MANUFACTURING,PROCESSING PHONE OR INSTRUMENT OPERATED OR INSTALLED, (B) ON 1
QUARRYING,MINING, - THE SECOND 1,000 PHONES OR INSTRUMENTS OVER 1,000 BUT
1-1OEMPLOYEES ' - $30.00 NOTEXCEEDING2,OOO,TWENTY-FOUR CENTS FOR EACH PHONE ,
11-20 EMPLOYEES 60.00 OR INSTRUMENT OPERATED OR INSTALLED, (C) ON ALL I
21-30 EMPLOYEES 90.00 PHONES OR INSTRUMENTS NUMBERING_OVER 2,000, EIGH-"-
.31-40 EMPLOYEES - 120.00. TAN CENTS FOR EACH PHONE OR INSTRUMENT OPERATED f
41-50 EMPLOYEES • • 180.00 I. .- OR INSTALLED;TRADING IN INTANGIBLE PROPERTY,BANKS, ;
++ INSURANCE COMPANIES,$75 PER PLACE OF BUSINESS;BULK
51 OR MORE EMPLOYEES 225.00; PLANTS/WHOLESALE DEALERS IN PETROLEUM,$75;TRADING j
.. MISCELLANEOUS BUSINESSES NOT OTHERWISE SPECIFIED IN
.THIS ORDINANCE,$225;PERMANENT THEATERS;$450;PAWN- • IN TANGIBLE PROPERTY,$30 PER PLACE OF BUSINESS;MER-
BROKERS, 37.50; PERMANENT EXHIBITS, $225 FOR EACH • CHANDISE VENDING MACHINES,$15 PER MACHINE UNLESS I
$3
EXHIBIT;PROFESSIONS,$30.;PUBLIC SERVICE, -• , PLACE OF BUSINESS PAYS AN OCCUPATIONAL TAX THEN$6{
' 1-5 EMPLOYEES - - $ 22.00 PER MACHINE;MERCHANDISING VENDING MACHINE OPERA-
• _ - 6-10 EMPLOYEES 54.00- CTORSHINE,$150
OPERATORS PLUS$1.50$28 PER1.25 MACHINPLUS$3E60;SERVICEPERMACHI
VENDINGNE;LAUN-
MA-
I
11215 EMPLOYEES 80.00 -
16-20EMPLOYEES 112.00 ' DRYEQUIPMENT,$1.50PERPIECEOFEQUIPMENT;COINOPER- j
21 OR MORE EMPLOYEES 150.00; ATE RADIO,TELEVISION AND SIMILAR DEVICES INSTALLED {
RETAILING. - INBUSINESSESPROVIDINGHOUSING ACCOMMODATIONS FOR
- 1-5 EMPLOYEES - $ 30.00 T TRAVELING PUBLIC, $21, AND,AN ADDITIONAL SIXTY
• 6-10 EMPLOYEES - - 60.00 , CENTS FOR EACH COIN-OPERATED RADIO,TELEVISION SET,
- 11-15 EMPLOYEES - 90.00- j VIBRATING MATTRESS OR SIMILAR DEVICE INSTALLED IN
I . 16-20 EMPLOYEES - 120.00 I GUESTROOMSIN HOTELS,TOURIST HOMES,TOURISTCOURTS,.;
',21-25 EMPLOYEES • 150.00 j ROOMING HOUSES AND OTHER BUSINESSFS PROVIDING HOUS-
_ 26-50EMPLOYEES 250.00 INGACCOMMODATIONSFORTHETRAVELINGPUBLIC;OTHER
51-100 EMPLOYEES 350.00 COIN VENDING MACHINES,$1,50 PER MACHINE;WATER COM- '
101 OR MORE EMPLOYEES - - 500.00; . U PANIES AND SEWAGE DISPOSAL COMPANIES,
PROOF OF PUBLICATION
f
THE FLORIDA KEYS KEYNOTER
Published Twice Weekly
MARATHON, MONROE COUNTY, FLORIDA
ST ATE OF FLORIDA )
COUNTY OF MONROE)
., Tom Schumaker .
Before the undersigned authonty personally appeared ____________~_______ who on oath. says that he/she IS
___:.~::!_~:.~~.:_______ of the FLORIDA KEYS KEYNOTER. a twice weekly newspaper published at MARATHON.
in MONROE COUNTY . FLORIDA; that the attached copy of advertisement. being Not ice 0 fIn ten t ion To
Consider Adoption Of County Ordinance
_ in the
See Attached
IN THE MATTER OF:
---
COurt was published in said newspaper in the issues of
_____________________~~_~~~~~ 1995
----- ~ ----------------------------------
Alliant further says that the said FLORIDA KEYS KEYNOTER is a newspaper
at MARATHON. iQ said MONROE COUNTY. FLORIDA. and that the said news-
paper has heretofore been continuously published in said MONROE COUN-
TY. FLORIDA. twice each week' (on Wednesday and Saturday) and has been
entered as second class mail matter at the post office in MARATHON. in
said MONROE COUNTY. FLORIDA. for a period of one year next preceding
the first publication of the attached copy of advertisement; and affiant fur-
ther says that he has neither paid nor promised any person, firm, or corpo- ,
ration any discount, rebate. commission or refund for the purpose of secur-
ing this advertisement for publication in the said newspaper.(SEAL)
(seal)
------"MiCHEAL R. FORRES'l'Ek'
My Comm Exp. li03lW
BOIlcled By ScrvIoIIIa .
No. COO_ .. :'.
..... u-ta
SWORN TO AND SUBSCRIBED BEFORE ME THIS
8th
.;t'
DAYOF_~_A.D.1995 _
~L~_~____
i.
.L.
NOTICE OF INTENTION TO CONSIDER .
ADOPTION OF COUNTY ORDINANCE h
NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERN that on Wednes- TELEPHONE SYSTEMS; (A) ON THE FIRST 1,000 PHONE OR INSTRU-
day,June 21,1995,at 10:00 a.m.at the Key Largo Library,Tradewinds Shop- MENTS,OR FRACTION HEREOF,THIRTY CENTS FOR EACH PHONE OR IN-
ping Center,Key Largo,Monroe County,Florida,the Board of County Com- STRUMENT OPERATED OR INSTALLED, (B) ON THE SECOND 1,000
missioners of Monroe County,Florida,intends toconsiderthe adoption of the PHONES OR INSTRUMENTS OVER 1,000 BUT NOT EXCEEDING 2,000.
following County ordinance: TWENTY-FOUR CENTS FOR EACH PHONE OR INSTRUMENT OPERATIC 1
' • ORDINANCE NO.•1995 OR INSTALLED, (C)ON ALL PHONES OR INSTRUMENTS NUMBERING
OVER 2,000,EIGHTEEN CENTS FOR EACH PHONE OR INSTRUMENT OP-
AN ORDINANCE REPEALING CHAPTER 12,MONROE COUNTY CODE,CON- ERATED OR INSTALLED;TRADING IN INTANGIBLE PROPERTY,BANKS,IN-
CERNIN0 OCCUPATIONAL LICENSES;ESTABLISHINGANEWOCCUPATIONAL SURANCE COMPANIES,$75 PER PLACE OF BUSINESS;BULK PLANTS! ti
TAX STRUCTUREAS FOLLOWS(ALLTAXRATESARE ANNUAL UNIPSSOTHER- WHOLESALE DEALERS IN PETROLEUM, $75;TRADING IN TANGIBLE
WISE NOTED);ADVERTISING SPACE RENTERS,$3;AMUSEMENT DEVICES,$15 PROPERTY$30 PER PI.ACE OF BUSINESS;MERCHANDISE VENDING MA-
PER GAME;HOTELS,APARTMENT HOTELS.MOTELS,$1.50 PER ROOM;All CHINES,$15 PER MACHINE UNLESS PLACE OF BUSINESS PAYS AN OC-
RENTAL UNITS,$20 PER UNIT;CEMETERES AND MAUSOLEUMS.$150;CIR- CUPATlONALTAX THEN$8 PER MACHINE;MERCHANDISE VENDING MA-
CUSES,TENT-SHOWS,AND TRAVELING SHOWS,$225 PER DAY OF OPERA- CHINE OPERATORS.$150 PLUS$1.50 PER MACHINE;SERVICE VENDING I
TION PLUS$30 PER SIDE SHOW;TRAVELING ENTERTAINMENT AND SALES MACHINE OPERATORS$281.25 PLUS$3.60 PER MACHINE;LAUNDRY
PRESENTATION,$75 PER DAY OF OPERATION;MOBILE FOOD VENDORS, EQUIPMENT,$1.50 PER PIECE OF EQUIPMENT;COIN-OPERATED RADIO, -
' $250;CAFES,RESTAURANTS AND OTHER EATING ESTABLISHMENTS, TELEVISION AND SIMILAR DEVICES INSTALLED IN BUSINESSES PRO-
SEATS VIDING HOUSING ACCOMMODATIONS FOR THE TRAVEUNG PUBLIC,$21,
0-30 $ AND AN ADDTIONAL SIXTY CENTS FOR EACH COIN-OPERATED RADIO,
30.00
.00 TELEVISION SET,VIBRATING MATTRESS OR SIMILAR DEVICE INSTAL I FD
31-74
IN GUEST ROOMS IN HOTELS,TOURIST HOMES,TOURIST COURTS,
75-149 90.00 ROOMING HOUSES AND OTHER BUSINESSES PROVIDING HOUSING AC-
150 OR MORE 120.00 •irOMMODATIONS FOR THE TRAVELING PUBLIC;OTHER COIN VENDING
, DRIVE-IN RESTAURANTS WHERE MACHINES,$1.50 PER MACHINE;WATER COMPANIES AND SEWAGE DIS-
CUSTOMERS ARE SERVED WHILE POSAL COMPANIES,
SEATED IN THEIR MOTOR VEHICLE 60,00; PERSONS IN THE COMPANY
BUILDING CONTRACTORS, SERVICE AREA TAX AMOUNT
1-5 EMPLOYEES 20.00
8-10 EMPLOYEES 25.00 40,000 OR MORE $562.50
11-15 EMPLOYEES 35.00 30,000-39,000 450.00
• 16-20 EMPLOYEES 50.00 20,000-29,999 225.00
21-25 EMPLOYEES 65.00 000 t'gggg 168.00
. • 26-50 EMPLOYEES 125.00 10 5 000-1 ,99 150.00
• 51-100 EMPLOYEES • 250.00
• 101 OR MORE EMPLOYEES 500.00 3,000 4,999 . 75.00
DANCE HALLS AND VARIETY EXHIBRiONS,$225 OR$150 PER NIGHT OF OP- 1,000-2,999 45.00
ATION:ELECTRIC POWER PLANTS,GAS PLANTS AND CATV OPERATIONS, 999 OR LESS 30.00;
i ER- $562.50; COUNTY FRANCHISED CATV OPERATIONS $450; EMIGRANT FLEA MARKET OPERATORS.$225:FLEA MARKET STALL LESSEES,$30;
AGENTS,$1,875;FORTUNE TELLERS,$225;INSURANCE ADJUSTERS,$25; ALTERNATIVE FLEA MARKET LESSEE TAX RATE PAYABLE BY THE FLEA
JUNK DEALERS,$100;SCRAP METAL PROCESSORS,$150;TRAVELiNG JUNK MARKET OPERATOR.
DEALERS.$30;MANUFACTURER OF EQUIPMENT FOR LIQUEFIED PETRO- ANTICIPATED LESSEE/EXHIBITIONS TAX AMOUNT
LEUM GAS USE,$125;LIQUEFIED PETROLEUM GAS EQUIPMENT INSTALLER,
' $50;LIQUEFIED PETROLEUM GAS OR EQUIPMENT DEALER,$125;MANUFAC- CLASS A 1-25 $100.00
9 TURING,PROCESSING QUARRYING,MINING; CLASS B 26-50 225.00 '
1-10 EMPLOYEES $30.00 CLASS C 51-75 375.00
' 11-20 EMPLOYEES • 60.00 CLASS D 76-100 437.50 '
21-30 EMPLOYEES 90.00 CLASS E 101-250 562.50
31-40 EMPLOYEES 120.00 CLASS F 251-500 687.50
• i 41-50 EMPLOYEES 180.00 CLASS G 501 AND ABOVE 812.50;
- _
51 OR MORE EMPLOYEES 225.00 PROVIDING FOR SEVERABIUTY:PROVIDING FOR THE REPEAL OF AU.
MISCELLANEOUS BUSINESSES NOT OTHERWISE SPECIFIED IN THIS OR- ORDINANCES INCONSISTENT HEREWITH;PROVIDING FOR INCORPORA- --- - -
DINANCE, $225; PERMANENT THEATERS, $450; PAWNBROKERS, TION INTO THE MONROE COUNTY CODE OF ORDINANCES;AND PRO-
$337.50; PERMANENT EXHIBITS, $225 FOR EACH EXHIBIT; PROFES- VIDING AN EFFECTIVE DATE.
SIONS,$30;PUBLIC SERVICE,
1-5 EMPLOYEES $22.00 Pursuant to Section 296.0105,Florida Statutes,notice Is given that it a
6-10 EMPLOYEES 54.00 person decided to appeal any decision made by the Board with respect to any
11-15 EMPLOYEES 80.00 matter considered at such hearings or meetings,he will need a record of the
16 0 EMPLOYEES 112.00 proceedings,and that,for such purpose,he may need to ensure that averba-
21 OR MORE EMPLOYEES 150.00 tim record of the proceedings is made,which record includes the testimony
RETAILING, and evidence upon which the appeal Is to be based.
1-5 EMPLOYEES $30.00 Copies of the above-referenced ordinance are available for review at the
6 10 EMPLOYEES 60 00 various public libraries in Monroe County,Florida.
11-15 EMPLOYEES 90.00 Datod at Key West,Florida,this 25th day of May,1995.
16-20 EMPLOYEES 120.00 DANNY L.KOLHAGE
21-25 EMPLOYEES 150.00 Clerk of the Circuit Court and `
26-50 EMPLOYEESEPpyE 22�5p0.00 exooyClerk of the Board
2011OR MORE EMPLOYEES 500.0000: of County
Courtly,Florida' `
PROOF OF PUBLICATION
f
THE FLORIDA KEYS KEYNOTER
Pu blished Twice Weekly
MARATHON, MONROE COUNTY, FLORIDA
STATE OF FLORIDA )
COUNTY OF MONROE)
Before the undersigned authority personally appeared __:.':.~~.:2:~..:n_c:.~:..~_____ who on oath. says that he/she is
___-=-':..~:.~.:2:!!"______ of the FLORIDA KEYS KEYNOTER. a twice weekly newspaper published at MARATHON,
in MONROE COUNTY. FLORIDA; that the attached copy of adverti~ement. being . Not ice 0 fIn ten t ion To
.. Conslder Adoptlon of County Ordinance
IN THE MATTER OF: ~ Ordinance Repealing Chapter 12, Monroe County Code in the
-----------------~---------
COurt was pubjbbcu in saId newspaper in the issues of
June 28, 1995
~ v-~
~"""'_'=,=)~.-,3n..c.=>~.......~--~----.
-----------------------------
Alliant further says that the said FLORIDA KEYS KEYNOTER is a newspaper
at MARATHON, iQ said MONROE COUNTY, FLORIDA, and tha& the said news-
paper has heretofore been continuously published in said MONROE COUN-
TY, FLORIDA, twice each week (on Wednesday and Saturday) and has been
entered as second class mail matter at the post office in MARATHON. in
said MONROE COUNTY, FLORIDA, for a period of one year next preceding
the first publication of the attached copy of advertisement; and affiant fur-
ther says that he has neither paid.nor promised any person, firm, or corpo- .
ration any discount, rebate, commission or refund for the purpose of secur-
ing this advertisement for publication in the said newspaper.(SEAL)
----------------
(seal)
SWORN TO AND SUBSCRIBED BEFORE ME THIS
29th
DAY OF __..2.':~!______ A.D.
~L~kLK_-
19 95
i.
I
NOTICE OF INTENTION TO CONSIDER
• -- ADOPTION OF COUNTY ORDINANCE
NOTICE ISHEREBYGIVENTOWIIOMITMAY CONCERN that onTuesday, 18,1995, TELEPHONE SYSTEMS._' (AA_ON THE FIRST 1,000 PHONE OR INSTRUMENTS •
al 10:00 am.It the HoSdey Inn Backside,3801 North Roosevelt Boukverd FRACTION HEREOF,THIRTY CENTS FOR EACH PHONE OR INSTRUMENT ORAL;
Mona County,Florida,the Board of County Commissioners of Monroe County, OR INSTALLED,RON THE SECOND 1,000PHONES OR INSTRUMENTS OVT5;i.200 BU1'.
Wands b consider the adoption of the following County ordinance: NOT EXCMING TWENTY-FOUR CENTS FOR EACH PHONE OR INSTALtleWHT
ORDINANCE NO.-1995 OPERATED OR INSTALLED,(C ON ALL PHONES OR INSTRUMENTS NU MBERikO OYER ',
AN ORDINANCE REPEALING CHAPTER 12,MONROE COUNTY CODE,CONCERNING 2'003' EIGHTEEN CENTS FOR EACH PHONE OR INSTRUMENT OPERATED OR
INSTALLED;TRADING IN INTANGIBLE PROPERTY BANKS,INSURANCE COMPAlNES, 1
OCCUPATIONAL LICENSES;ESTABLISHING A NEW OCCUPATIONAL TAX STRUCTURE $78 PER PLACE OF BUSINESS;BULK P DEALERS IN PE8Dant L
AS FOLLOWS ((��L TAX.RATES ARE ANNUAL UNLESS OTHERWISE NOTED; $75; TRADING IN TANGIBLE PROPERTY, $30 PER PLACE OF BUSihLSS
ADVERTISING SPACE RENTERS,S3;AMUSEMENT DEVICES,$15 PER GAME HOTELS MERCHANDISING VENDING MACHINES, VI PER MACHINE UNLESS PULL OF
APARTMENT HOTELS,MOTELS,$1.50 PER ROOM'ALL RENTAL UNITS,$20 PER UNIT• BUSINESS PAYS AN OCCUPATIONAL TAX THEN$8 PER MACHINE;MERCHANDISE
CEMETERIES AND MAUSOLEUMS,$150;CIRCUS�S,TENT SHOWS,AND TRAVELING VENDING MACHINE OPERATORS,$150 PIUS$1.50 PER MACHINE;SERVICE VENDING
SHOWS,$225 PER DAY OF OPERATION PLUS$30 PER SIDE SHOW'TRAVELING MACHINE OPERATORS 8201.25 PLUS 83.80 PER maim E•LAUNDRY EQUIPMENT
ENTERTAINMENT AND SALES PRESENTATION,$75 PER DAY Of OPERA-11ION;MOBILE $1.50 PER PIECE OF EQUIPMENT;COIN-OPERATED RADIO,IELEYiSION AND SIMSJg
TROD VENDORS, $250; CAFES, RESTAURANTS MID OTHER EATING DEVICES INSTALLED IN BUSINESSES PROVIDING HOUSING ACCOMMODATIONS FOR
ESTABLISHMENTS, THE TRAVELING PUBLIC, $21, AND AN ADDITIONAL SIX Y CENTS FCA EACH
SEATS COIN-OPERATED RADIO, _TELEVISION SET,VIBRATING MATTRESS OR SIMILA+,.EW E
0-30 $30.00 INSTALLED IN GUEST ROOMS IN HOTELS,TOURIST HOMES,TOURIST WITS,
31-74 80.00 ROOMING HOUSES AND OTHER BUSINESSES PROVIDING DI$"N'•
75.149' 90.00 ACCOMMODATIONS FOR THE TRAVELING PUBLIC;OTHER COIN VENDINGM, -- +!ra
150 OR MORE • 120.00 ' $1.50 PER MACHINE;WATER COMPANIES AND SEWAGE DISPOSAL COMPA.T.S.
DRIVE-1N RESTAURANTS WHERE PERSONS IN THE COMPANY
CUSTOMERS ARE SERVED WHILE SERVICE AREA TAX AN 11"i
SEATED IN THEIR MOTOR VEHICLE 60.00; .
BUILDING CONTRACTORS, 40,000 OR MORE $562"0
• 1-5 EMPLOYEES $20.00 30,000-39,000 450.00
• 8-10 EMPLOYEES 25.00 20,OO 99 225_00
11-15 EMPLOYEES 35.00 10,000-19,999 ' 168.00
16-20 EMPLOYEES 50.00 5,000-9,999 160.00
21-25 EMPLOYEES 65.00 • 3,000-4,999 75.00
-- 28-50'EMPLOYEES 125.00 1,000-2,999 45.00
51-100 EMPLOYEES 250.00 999 OR LESS 30.OD;
101 OR MORE EMPLOYEES 500,00; FLEA MARKET OPERATORS,$225;FLEA MARKET STALL LESSEES,$30;ALTEI 1ATLVF�
DANCE HALLS AND VARIETY EXHIBMONS,$225 OR$150 PER NIGHT OF OPERATION; FLEA MARKET LESSEE TAX RATE PAYABLE BY THE FLEA MARKET OPERAS T.
ELECTRIC POWER PLANTS,GAS PLANTS AND CATV OPERATIONS,$562.50;COUNTY ANTICIPATED LESSEE/EXHIBITIONS TAX Ai- :; '
FRANCHISED CAN OPERATIONS $450; EMIGRANT AGENTS, $1675; FORTUNE CLASS A 1-25 $101,.,:..
TELLERS,$225;INSURANCE ADJUSTERS,$25;JUNK DEALERS,$100;SCRAP METAL CLASS B 26-50 225.ui;
PROCESSORS, $150; TRAVELING JUNK DEALERS, $30; MANUFACTURER Of CLASS C 51-75 375.2,0
EQUIPMENT FOR LIQUEFIED PETROLEUM GAS USE,$125;LIQUEFIED PETROLEUM CLASS D 76-100 437.50
GAS EQUIPMENT INSTALLER,$50;LIQUEFIED PETROLEUM GAS OR EQUIPMENT CLASS E 101-250 662.,:41
DEALER,$125;MANUFACTURING,PROCESSING QUARRYING,MINING, CLASS F 251-500 687 0
1-10 EMPLOYEES $30.00 CLASS G 501 AND ABOVE 81,i 10;
11-20 EMPLOYEES 60.00
21-30 EMPLOYEES 20'00 PROVIDING FOR SEVERABILITY;PROVIDING FOR THE REPEAL OF ALL ORDA.,,;ez ,
INCONSISTENT HEREWITH;PROVIDING FOR INCORPORATION INTO THE it.Ct o;.
31-40 EMPLOYEES 180.00 41-50 EMPLOYEES 180.00 COUNTY CODE OF ORDINANCES;AND PROVIDING AN EFFECTIVE DATE.
51 OR MORE EMPLOYEES 225.00; PursuanttSection28&0105,FloridaSatutes,noticeb9iventhatHepersond9C 51 to I
MISCELLANEOUS BUSINESSES NOT OTHERWISE SPECIFIED IN THIS ORDINANCE, appeal any decision made by the Board with respect to any matter considered 7.`he
$225;PERMANENT THEATERS,$450;PAWNBROKERS,$337.50;PERMANENT EXHIBITS, planing,he end need a mod of t s proceedings,end tfut,keelson purpose,he ruay reed
$225 FOR EACH EXHIBIT;PROFESSIONS,$30;PUBLIC SERVICE, to ensure that a verbatim retard of the proceedings le made,whkh record Inch the
1-6 EMPLOYEES $22.00 testimony and evidence upon which the appeal is to be based.
6-10 EMPLOYEES 54.00 Copies of the above-referenced ordinance are available for review at the various public
16-20 EMPLOYEES 112.00 libraries In Monroe County,Florida.
21 OR MORE EMPLOYEES 160.00; �of West,Florida, 22nd June,1995.
RETAILING,
1-5 EMPLOYEES $30.00 DANNY L KOLHAGE
8-10 EMPLOYEES 60.00 Clerk of the Circuit Court art
11-15 EMPLOYEES 90.00 ex officio Clerk of the Board
16-20 EMPLOYEES 120.00 of County Commissioners of A
•- • 21-25 EMPLOYEES . - - 150.00. • • • , ' Monroe County,Florida.
- ' 16-50 EMPLOYEES_ .- : -, 250.00 - - - - -
_51-100 EMPLOYEES ' . %
,,350.00 Published June 28,1995
`*--"0 MORE EMPLOYEES - _ 500.00; ' Fioride Keys Keynoter _
KE'lQWEST
ITIZEN
(jf'EL-,
~ - A t.6
g,cJ- (!, C _
p-q.blished Daily
Key,\Vest, IVlonroe County, Florida 33040
STATE OF FLORIDA
COUNTY OF MONROE:
Before' the undersigned authority personally appeared Randy Erickson, who on oath
says that he is Adver}ising 'Manager of The Key Vvest Citizen', a daily newspaper published
at Key West in Monroe County, Florida; that the attached copy of the advertisement, being
a lecal notice
oJ
in the matter of
c: hQP 1-( (
"ItA..
I
issues cf t Vl~
{\Jo~\ '(~
l?-J
cJ~
" 1
1--h <<-n , 'v r-,
( fk~2'~r
in the
Cr.II/-7 "'-:::'S c.u'olis,'nod I'n ~-:::.;d nO"/~O~Dor:n ::"0
......1.,.. . I '" \,,4, j....... """.......1 P..., n '- t c.,....... II t1:....,
?h 1 qq ~
)
, Afj}.?0tJurt.0,ef.~'?-Ys th.atine s?<ld The i~ey V/est ~itizenis a ne~v~pape~ p~b.!ished 2t Key
"Nest,'in s'aid..JVlonroe County, Florida; and ih2t the sald,n'sv/spaper h'as heretofore been
continuousiy publish~d' in' said Monrce County, Florida, each day (except Saturdays and
specified holidays) and has been entered as second-class mail matter at the post office in
Key West, in said Monroe County, Florida, for a P?ricd or 1 year next preceding the first
publlcatlcn of the attached copy of advertisement; 2nd affiant further says thar he has
neither paid nor promised any person, firm orccrporation any discount, rebate, commission
or refund for the purpose or securing this advertisement for publication in the said
newspaper.
Oq~53
_,199'5
Sworn to and subscribed before me thi~
s~!..!.
- _ __ . -~ :. 1'- 0 l' 1: )
"'''"~'~'''' I, ,', " '-,' c::. rl ' U o! I C
~~~...u..., j",L"-'~!-" r.~ ,- r:;...." - ...
,:~~~.. A.'~c\ ~~V ~,:".'<~:;,,~,~,;', 1_,,~CM
I': 1&1 .*: ",. l'v(,:1 "c :,!\J N ,r; ~54124
':W;];~.~:{i{;.~i Br,"./.:.:,';r6;"f'~;, 9"";"3
--- -~~-~
~'i~~e:" 1..
ary PubHc)
Expires:
Personall or Produced !den1ificaiion
Type of Identification Produced
I '
7-
N.OTICE OF INTENTION TO CON `
I SIDER ADOPTION OF COUNTY'
i ORDINANCE •
I NOTICE IS HEREBY GIVEN TO _ ',
1 WHOM IT MAY CONCERN that on NESS NOT •
1 Tuesday, July 18, 1995, at- 10:00 _ MISCELLANEOUS BUSI
a.m: at the Holiday Inn Beachside,de, ORDINANCE,$225;PERMANENT
OTHERWISE SPECIFIED IN THIS.'
I -3841 North Roosevelt Boulevard,"I Key West Monroe County, Florida,I THEATERS,$450;PAWNBRO- • - ---- - -__ __ _
, KERS,$337.50;PERMANENT,EX-.
I the Board of County Commissioners; ) FOR EACH EXHIBIT;
of Monroe - . HIBITS,$225 County,Florida,intends to PROFESS
consider the adoption of the follow- IONS,$30; PUBLIC SER
I ing County ordinance: I ! VICE:
ORDINANCE ON.-1995 1,5 EMPLOYEES, $22.00; 6-10 EM SERVICE AREA,FOLLOWED BY
AN ORDINANCE REPEALING PLOYEES, $54.00; 11-15 EMPLOY- TAX AMOUNT:
EES, $80.00; 16-20 EMPLOYEES; 40,000 OR MORE, $562.b0;;
CHAPTER 12,MONROE COUNTY 30,000-39,000, $450.00; 20,000-:
CODE,CONCERNING OCCUPA $112.00; 21 OR MORE. EMPLOY; 29,000, $225.00; 10,000 19,000,'
TIONAL LICENSES;ESTABLISH- 1, •EES,$150.00; $168.00; 5,000-9,999, $150.00;
RETAILING:
ING A NEW OCCUPATIONAL TAX I 1-5 EMPLOYEES, $30.00; 6-10 EM- .3,000-4,999, $75.00; 1,000-2,999,i
'I STRUCTURE AS FOLLOWS(ALL PLOYEES, $60.00; 11-15 EMPLOY $45.00;999 OIR LESS,$30.00. I
TAX RATES ARE ANNUAL UNLESS I 1 EES, $90.00; 16-20.EMPLOYEES; FLEA MARKET OPERATORS,$225;''
OTHERWISE NOTED);.ADVERTIS .' $120:00; 21-25 EMPLOYEES, FLEA MARKET STALL LESSEES, •;
ING SPACE RENTERS,$3; $150.00; 26-50' EMPLOYEES, $30.00;ALTERNATIVE FLEA MAR-,
AMUSEMENT DEVICES,$15 PER I $250.00; 51-100 EMPLOYEES; KET LESSEE TAX RATE PAYABLE
-GAME;HOTELS,APARTMENT HO- I l; $350.00; 101 OR MORE EMPLOY ; , .BY THE FLEA MARKET OPERA- I
TELS,MOTELS,$1.50 PER ROOM; I EES,$350.00; • TOR,
IANTICIPATED LESSEE/EXHIBI.
IT;-ALL-RENTALETE UNITS, D PER- 11 I -TELEPHONE SYSTEMS:(A)ON
UNIT;CEMETERIES AND MAUSO THE FIRST 1,000 PHONE OR IN- ; TIONS FOLLOWED BY TAX
SHOWS;AND TRAVELING
LEUMS,$150;CIRCUSES,TENT . . I . STRUMENTS,OR FRACTION 1 AMOUNT: .
l t THEREOF,THIRTY,CENTS FOR. 1 CLASS A 1`-25, $100.00; CLASS B
, SHOWS;.$22$30 PER:DAY OF OPER- y -�-EACH-PHONE OR-1NST.RU.MENT . . 26-50, $225.00; CLASS C 51-75,1
ATION PLUS$30 SIDE SHOW; OPERATED OR INSTALLED,(B) ', $375.00;CLASS b 76-100, $437.50;;
TRAVELING-ENTERTAINMENT ON THE SECOND 1,000.PHONES CLASS E 101-250, $562.50; CLASSI
AND SALES PRESENTATION,$75 $687.50; CLASS G 5011
h PER DAY OF OPERATION;MOBILE • , OR INSTRUMENTS OVER 1,000 F 231-500,
BUT NOT EXCEEDING 2;000, AND ABOVEN$812.50;
1 FOOD VENDORS,$250;CAFES, TWENTY-FOUR CENTS FOR EACH PROVIDING FOR SEVERABILITY;
• l RESTAURANTS AND OTHER EAT. I ING ESTABLISHMENTS, ,' - PHONE OR INSTRUMENT OPER- i PROVIDING FOR THE REPEAL OF 1
, 1 ATED OR INSTALLED,(C)ON ALL• I ALL ORDINANCES INCONSISTENT
SEATS: PHONES OR INSTRUMENTS NUM- HEREWITH;,PROVIDING'FOR IN- 1
$90.00;150 OR MOREE,,$120.00.$30.00; 31-74, ; 75-149, 1 BERING OVER 2,000,EIGHTEEN . . I CORPORATION INTO THE MON-
20.00. I CENTS FOR EACH PHONE OR IN
C ROE COUNTY CODE OF ORDI-
DRIVE IN RESTAURANTS WHERE • STRUMENT OPERATED OR IN
SEATED IN THEIR MOTOR VEHI 1 NANCES;AND PROVIDING AN EF-
•
ECTI
CUSTOMERS ARE SERVED WHILE ; STALLED;TRADING IN INTANGI- I I pursuant to.F ECTI VE DATE.IOh 286.0105;Flog
CLE,$60.00; BLE PROPERTY,BANKS,INSUR' ANCE COMPANIES,$75 PER ida Statutes, notice is given that if a
BUILDING CONTRACTORS: l a
1 5 EMPLOYEES, $20.00; 6-10 EM ! PLACE OR BUSINESS;BULK ap eal'an y deck.PLANTS/WHOLESALELE DEALERSserson decides to� ion made by the Board with`respect '
-( PLOYEES, $25.00; 11-15 EMPLOY- 1. i IN PETROLEUM,$75;TRADING IN to any matter considered at the hear
EES, $35.00; 16-20 EMPLOYEES, ,. TANGIBLE PROPERTY,$30 PER ing, he will need a record of the.pro-
I ,$50-00;- 21=25TEM P4i0 EES, , ' PLACE OF BUSINESS;MERCHAW ' , ceedings,and that,for such purpose, •
j ;$65.00; 26;50 EMPLOYEES DISE VENDING.MACHINE�;-$15 he may need to ensure that a verba-
_ - PLACE OF I tim record of the proceedings is
BUSINESS PAYS AN OCCUPA- I made,which record includes the tes- ; •
$125700; 51=1-00-EMPLOYEES, , ' TIONALTAX-THEN-$6-PER MA- timony and evidence upon which the
$250.00; 101 OR MORE EMPLOY- CHINE;MERCHANDISE VENDING_; appeal Is to be based.,; i
EES,$500.00; I i Copies of the above referenced ordi
DANCE HALLS AND VARIETY'EX- i • I MACHINE OPERATORS,$150 nance are available for review at the
HIBITIONS,$225 OR$150 PER• I , PLUS$1.50 PER MACHINE;LAUN ' ' various public libraries 'in Monroe
NIGHT OF OPERATION;ELECTRIC DRY EQUIPMENT,$1.50 PER* I County, Florida. - ,
POWER PLANTS,GAS PLANTS DATED at
PIECE OF EQUIPMENT;COIN-OP- Key West, Florida, this
'1AND CATV OPERATIONS,$562.50; I FRAYED RADIO,TELEVISION AND 22nd day of June, 1995:
COUNTY FRANCHISED CATV OP ' SIMILAR DEVICES INSTALLED IN L.KOLHAGE
• ERATIONS$450; EMIGRANT .I I BUSINESS PROVIDING HOUSING CIq,rk of the Court and
AGENTS,$1,875;FORTUNE TELL- I ACCOMMODATIONS FOR THE ex officio Clerk of the Board '
• ' ERS;$225;INSURANCE ADJUST TRAVELING PUBLIC,$21,AND AD- of County Commissioners of Monroe
ERS,$25;JUNK DEALERS,$100;' j ) I DITIONAL SIXTY CENTS FOR County,Florida.
- SCRAP METAL PROCESSORS, , • EACH COIN-OPERATED RADIO, June 26th, 1995
$150;TRAVELING JUNK DEAL- i . . TELEVISION SET,VIBRATING
ERS,$30;MANUFACTURER OF MATTRESS OR SIMILAR DEVICE
EQUIPMENT FOR LIQUEFIED-PET- I INSTALLED IN GUEST ROOMS IN '
ROLEUM GAS USE,$125;LIQUE- I I HOTELS,TOURIST HOMES,
FIED PETROLEUM GAS EQUIP- • TOURIST COURTS,ROOMING • . .
MENT INSTALLER,$50;LIQUE- �1 HOUSES AND OTHER BUSI- -
FIED PETROLEUM GAS OR • i NESSES PROVIDING HOUSING
I EQUIPMENT DEALER,$125;MAN-I ACCOMMODATIONS FOR THE
1 UFACTURING, PROCESSING it -• TRAVELING PUBLIC;OTHER COIN
QUARRYING,MINING: • VENDING MACHINES,$1.50 PER ' •I 1-10 EMPLOYEES, $30.00; 11-20. ' ! MACHINE;WATER COMPANIES - '
EMPLOYEES,.$60:00; 21-30 EM-1 • ' AND SEWAGE DISPOSAL COMPA-
' PLOYEES, $90.00; 31-40 EMPLOY • NIES,PERSONS IN THE COM- , i
EES, $120.00; 41 50 EMPLOYEES PANY, ___
$180.00; 51 OR MORE EMPLOY-!
EES,$225.00; - - --
KE~EST
ITIZEN
V, \ C'
) (). C' C'
~,v "
/5<~~
Published Daily
Key.,\Vest, l\1oD'roe County, Florida 33040
STATE OF FLORIDA
COUNTY OF MONROE:
Before' the undersigned authority personally appeared Randy Erickson, vvho on oath
says that he is Adver:tising Manager of The Key West Citizen', a daily newspaper published
at Key West in Monroe County, Florida; that the attached .copy of the advertisement, being
aleoalnotice
....
in the matter of_(\X) t\ r-€ ()~ jh t~V'- ~ / j{~ ~D,-"L\ 'Olj
MnQ f '1...( ~ \ ~
in the III ex..
issues of Cf\/lc<. y /~~
court, 'Nas published in said nevvspaper in the
:ic ~"k
'-{j
/
l C\ ClS
Affi?nt further $'ays that the said The I<ey V'Iest ~itizen'is a newspaper published at ;<ey
West;: in s'aid )vion'roe C'ounty, Florida', and that the said, nev/spaper has heretofore been
continuously published'in said Monroe County, Florida, each day (except Saturdays and
specified holidays) and has been entered as second-class mail matter at the post oHice in
Key West, in said Monroe County, Florida, for a p~rjod of 1 year next preceding the first
publication of the attached copy of advertisement; and affiant further says that he has
neither paid nor promised any person, firm or corporation any discount, rebate, commission
or refund for the purpose of securing this e.dvertisement for publication in the se.id
nevvspaper,
.J/'~J _,1995
(/CtJ
1;~Tffl1~f1'f
t., ,i,~, ~ '. ~'t'
MY co"./:;\,!i~}f;;;::~~ ~~ C;c ;::;}4.124
Bona'::;:~<;;i~:;:~';:~~ii~' ,;;:J~:;~1itsrs
--.-".., ;-<'-"'"lI\Tame 01 Notary Public)
Sworn to and subscribed before me this
Oq bQOq
Expires: ~~.I'
Personally ~o 'In ~ or Produced'ldentiiice.tion
Type of Identification Produced
S~L
•
r NOTICE OF INTENT TO CONSIDER I ` .
ADOPTION OF COUNTY ORDI- .. • A
1 = NANCE --,
" NOTICE IS =HEREBY GIVEN- TO j MISCELLANEOUS BUSINESS NOT
WHO IT MAY CONCERN that on 1_ OTHER WISE SPECIFIED IN-THIS • - �.
Wednesday June 25, 1995, at 10:00 i ORDINANCE,$225; PERMANENT- .
i a•m. at the Key Largo Library, I THEATERS,$450; PAWNBRO-
Tradewinds Shopping Center, Key KERS,$337.50;PERMANENT EX- ,
Largo, Monroe County, Florida the HIBITS,$225 FOR EACH EXHIBIT; •
Board,of County Commissioners of y • PROFESSIONS,$30;PUBLIC
' Monroe County, Florida intends, to I SERVICE; • ! ;•,,,.
consider the adoption.of the follow- ; 1-5 EMPLOYEES$22.00 a:.-
.ing County ordinance: 6-10 EMPLOYEES$54.00
ORDINANCE NO-1995 • 11-15 EMPLOYEES$80.00 ,
AN ORDINANCE REPEALING 1 16 20 EMPLOYEES$112.00 PERSONS IN THE COMPANY
CHAPTER 12,MONROECQUNTY . , 21 OR MORE EMPLOYEES ,SERVICE AREA t
• CODE,CONCERNING OCCUPA- • !. $150:00 ..-- I 40,000 OR MORE'$562.50• ' '
' TIONAL LICENSES:ESTABLISH- ;.RETAILING,__ ._- • -_ ( 30,000-39,000$450.0&
ING,A NEW OCC.UPATIONAL TAX �-- _ .- I 20,000-29,999$225.00
STRUCTURE AS'FOLLOWS(ALL •
I TAX RATES ARE ANNUAL UNLESS 1-5 EMPLOYEES$30.00 -, 10,000-1,9,999$168.00
OTHERWISE NOTED):ADVERTIS- 6-10 EMPLOYEES$60.00- I 5,000-9,999$150.00
11-15 EMPLOYEES$90.00 , 3,000-4,999$75.00- • __
' • ING SPACE RENTERS.$3; 116-20 EMPLOYEES$120.00 1,000-2,999$45.00 - - -;
AMUSEMENT DEVICES,$15 PER• 121-25 EMPLOYEES$150:00 I 1 999 OR LESS$30.00
GAME;HOTELS,APARTMENT HO 26 50 EMPLOYEES$250.00 FLEA MARKET OPERATORS,$225;
TELS,MOTELS,$1.50 PER ROOM; 51 100 EMPLOYEES$350.00 FLEA MARKET STALL LESSEES
ALL RENTAL UNITS$20 PER UNIT; 101 OR MORE 'EMP.LOYEES $30;ALTERNATIVE FLEA MARKET
CEMETERIES AND MAUSOLEUMS, $50-0:00 - --- - - . - . LESSEE TAX.RATE PAYABLE BY
1 $150;CIRCUSES,TENT SHOWS, ; TELEPHONE SYSTEM:(A)ON THE THE FLEA MARKET OPERATOR.
l AND TRAVELING SHOWS,$225 , FIRST 1,000 PHONE OR INSTRU- ANTICIPATED'LESSEE/EXHIBI- •- '
PER DAY OF OPERATION PLUS I . MENTS,OR FRACTION HEREOF, ; TIONS
i $30 PER SIDE SHOW;TRAVELING • THIRTY CENTS FOR EACH PHONE • CLASS A 1-25$100.00
ENTERTAINMENT AND SALES ' I ; .OR INSTRUMENT OPERATED OR ' • CLASS B 26-50$225.00
I PRESENTATION,$75 PER DAY OF „ INSTALLED, (B)ON THE SECOND CLASS C 51-75$375.00 ' •
OPERATION;MOBILE FOOD VEN I ' 1,000 PHONES OR INSTRUMENTS j CLASS D 76-100$437.50 •
1 DORS,$250;CAFES,RESTAU OVER 1,000 BUS NOT EXCEEDING CLASS E 1.01 250$562.50
RANTS AND OTHER EATING ES- \ , 2,000,TWENTY-FOUR CENTS FOR '; CLASS F 251-500$687.50
i TABLISHMENTS, I EACH PHONE OR INSTRUMENT CLASS G 501 AND ABOVE$812.50;
I SEATS OPERATED OR INSTALLED,(C) PROVIDING FOR SEVERABILITY;
0 30$30.00 ON ALL PHONES OR INSTRU- PROVIDING FOR THE REPEAL OF ,
31-74$60.00 ' . MENTS NUMBERING OVER 2,000 , ALL ORDINANCES INCONSISTENT
75-149$90.00- 1 EIGHTEEN CENTS FOR EACH HEREWITH; PROVIDING FOR IN- I,
150 OR MORE$120 1 - PHONE OR INSTRUMENTS OPER- ! . ' CORPORATION INTO THE MON-
�I DRIVEIIN RESTAURANTS-WHERE.:•-., • ATED•OR INSTALLED:TRADING ROE COUNTY CODE OF ORDI
CUSTOMERS ARE SERVED WHILE ; IN INTANGIBLE PROPERTY, •NANCES;AND PROVIDING AN EF-
I SEATED'IN THEIR MOTOR • BANKS,INSURANCE COMPANIES, ' FECTIVE DATE.
VEHICLE$60.00; $75 PER PLACE OF BUSINESS; • ' Pursuant to section 286.0105, Flor-
1 BUILDING CONTRACTORS i SULK PLANTS/WHOLESALE ida Statutes, notice-is--given-thatlf a '
l 1 5 EMPLOYEES$20.00 jEALERS"IN PETROLEUM,$75; person decided to appeal any deci-
6-10 EMPLOYEES$25.00IRADING IN TANGIBLE PROP , sion made by the Board with respect I
11-15 EMPLOYEES$35.00 �ERTY,$30 PER PLACE OF BUSI- to anyi matter considered at such
16=20 EMPLOYEES$50.00 (•NESS;MERCHANDISE VENDING hearings or meetings, he will need a
1. 21-25 EMPLOYEES$65.00 MACHINES,$15 P-ER.MACHINE record of the proceedin
26-50 EMPLOYEES$125.001 , UNLESS PLACE OF BUSINESS • for such purpose, he mayproceedings,
to and en that'
51-100 EMPLOYEES$250.00\ i PAYS A OCCUPATIONAL TAX sure that apverbat verbatim rcord of the
1 101 OR MORE EMPLOYEES THEN$6 PER MACHINE;MER- proceeding is made,ywhich record in
$500.00; ' • ' CHANDISE VENDING MACHINE eludes the testimor
DANCE HALLS AND VARIETY EX- r ' ; OPERATORS,$150 PLUS$1,50 upon which the appeal
evidence.
i HIBITIONS,•$225 OR$150 PER , PER MACHINE;'LAUNDRY EQUIP- based. PPeal is to be
' NIGHT OF OPERATION;ELECTRIC 7' MENT,$150 PER PIECE OF EQUIP Copies of the alcove referenced ordi
POWER PLANTS,GAS PLANTS • •�' MENT;COIN-OPERATED RADIO, Hance are,availe:ble for review at the.
- I AND CATV,OPERATIONS,$562.50;. TELEVISION,AND SIMILAR DE various public libraries in Monroe
COUNTY FRANCHISED CATV OP- I d •VICES INSTALLED IN BUSI- County,Florida.
ERATIONS$450;EMIGRANT I , . NESSES PROVIDING HOUSING Dated at Key west, Florida this 25th
-AGENTS,$1,,875;fortune TELLERS, ACCOMMODATIONS FOR THE of May, 1995.
I $225;INSURANCE ADJUSTERS, 1, TRAVELING PUBLIC,$21 AND AN DANNY L.KOLHAGE
$25;JUNK DEALERS,$100;SCRAP ADDITIONAL SIXTY CENTS FOR C`"1rl of the Circuit Court and
• METAL PROCESSORS,$150; EACH COIN-OPERATED RADIO, ek officio Clerk of the Board,
TRAVELING JUNK DEALERS,$30; TELEVISION,VIBRATING MAT of County Commissioners of
' MANUFACTURER OF EQUIPMENT TRESS OR SIMILAR DEVICE IN- Monroe Count F
FOR LIQUEFIED PETROLEUM GAS STALLED IN GUEST ROOMS IN May 28th&June 4th '1995 y' lorida 1
USE,$125;LIQUEFIED PET-r ' HOTELS,TOURIST HOMES,
ROLEUM GAS EQUIPMENT IN- . • TOURIST COURTS,ROOMING - -
STALLER,$50;LIQUEFIED PET- HOUSES,AND OTHER BUSI-
ROLEUM GAS DEALER$125;MAN- • •NESSES ACCOMMODATIONS HOUSING
- UFACTURING,PROCESSING
QUARRYING,MINING, \i TRAVELING PUBLIC;OTHER COIN
1-10 EMPLOYEES$30.00 VENDING MACHINES,$1.50•PER ,
11-20;EMPLOYEES$60.00 . 1 • MACHINE;WATER COMPANIES i
21-30 EMPLOYEES$90.00 AND SEWAGE DISPOSAL COMPA- .
31-40 EMPLOYEES$120:00 _ • -. , NIES,__.- .
41-50 EMPLOYEES$180.00 I
.51-OR MORE EMPLOYEES-$225.00 ____.:1-
NOTICE OF INTENTION TO CONSIDER
ADOPTION OF COUNTY ORDINANCE
NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERN that on Tuesday, July 18,
1995, at 10:00 a.m. at the Holiday Inn Beachside, 3841 North Roosevelt Boulevard, Key
West, Monroe County, Florida, the Board of County Commissioners of Monroe County,
Florida, intends to consider the adoption of the following County ordinance:
ORDINANCE NO. -1995
AN ORDINANCE REPEALING CHAPTER 12, MONROE COUNTY CODE,
CONCERNING OCCUPATIONAL LICENSES; ESTABLISHING A NEW
OCCUPATIONAL TAX STRUCTURE AS FOLLOWS (ALL TAX RATES ARE ANNUAL
UNLESS OTHERWISE NOTED): ADVERTISING SPACE RENTERS, $3;
AMUSEMENT DEVICES, $15 PER GAME; HOTELS, APARTMENT HOTELS,
MOTELS, $1.50 PER ROOM; ALL RENTAL UNITS, $20 PER UNIT; CEMETERIES
AND MAUSOLEUMS, $150; CIRCUSES, TENT SHOWS, AND TRAVELING
SHOWS, $225 PER DAY OF OPERATION PLUS $30 PER SIDE SHOW;
TRAVELING ENTERTAINMENT AND SALES PRESENTATION, $75 PER DAY OF
OPERATION; MOBILE FOOD VENDORS, $250; CAFES, RESTAURANTS AND
OTHER EATING ESTABLISHMENTS,
SEATS
0-30
31-74
75-149
150 OR MORE
DRIVE-IN RESTAURANTS WHERE
CUSTOMERS ARE SERVED WHILE
SEATED IN THEIR MOTOR VEHICLE
BUILDING CONTRACTORS,
1- 5 EMPLOYEES $ 20,00
6-10 EMPLOYEES 25.00
11- 1 5 EMPLOYEES 35.00
16-20 EMPLOYEES 50,00
21-25 EMPLOYEES 65.00
26-50 EMPLOYEES 125,00
51-100 EMPLOYEES 250,00
101 OR MORE EMPLOYEES 500.00;
DANCE HALLS AND VARIETY EXHIBITIONS, $225 OR $150 PER NIGHT OF
OPERATION; ELECTRIC POWER PLANTS, GAS PLANTS AND CATV
OPERATIONS, $562.50; COUNTY FRANCHISED CATV OPERATIONS $450;
EMIGRANT AGENTS, $1.875; FORTUNE TELLERS, $225; INSURANCE
ADJUSTERS, $25; JUNK DEALERS, $100; SCRAP METAL PROCESSORS, $150;
TRAVELING JUNK DEALERS, $30; MANUFACTURER OF EQUIPMENT FOR
LIQUEFIED PETROLEUM GAS USE, $125; LIQUEFIED PETROLEUM GAS
EQUIPMENT INSTALLER, $50; LIQUEFIED PETROLEUM GAS OR EQUIPMENT
DEALER, $125; MANUFACTURING, PROCESSING QUARRYING, MINING,
1-10 EMPLOYEES $ 30.00
$ 30.00
60.00
90.00
120.00
60.00;
11-20 EMPLOYEES 60.00
21-30 EMPLOYEES 90.00
31-40 EMPLOYEES 120.00
41-50 EMPLOYEES 180.00
51 OR MORE EMPLOYEES 225.00;
MISCELLANEOUS BUSINESSES NOT OTHERWISE SPECIFIED IN THIS
ORDINANCE, $225; PERMANENT THEATERS, $450; PAWNBROKERS, $337.50;
PERMANENT EXHIBITS, $225 FOR EACH EXHIBIT; PROFESSIONS, $30; PUBLIC
SERVICE,
1-5 EMPLOYEES
6-10 EMPLOYEES
11-15 EMPLOYEES
16-20 EMPLOYEES
21 OR MORE EMPLOYEES
RETAILING,
1-5 EMPLOYEES $ 30.00
6-10 EMPLOYEES 60,00
11-15 EMPLOYEES 90.00
16-20 EMPLOYEES 120.00
21-25 EMPLOYEES 150,00
26-50 EMPLOYEES 250,00
51-100 EMPLOYEES 350.00
101 OR MORE EMPLOYEES 500.00;
TELEPHONE SYSTEMS: (A) ON THE FIRST 1,000 PHONE OR INSTRUMENTS, OR
FRACTION HEREOF, THIRTY CENTS FOR EACH PHONE OR INSTRUMENT
OPERATED OR INSTALLED, (B) ON THE SECOND 1.000 PHONES OR
INSTRUMENTS OVER 1,000 BUT NOT EXCEEDING 2,000, TWENTY-FOUR CENTS
FOR EACH PHONE OR INSTRUMENT OPERATED OR INSTALLED, (C) ON ALL
PHONES OR INSTRUMENTS NUMBERING OVER 2,000, EIGHTEEN CENTS FOR
EACH PHONE OR INSTRUMENT OPERATED OR INSTALLED; TRADING IN
INTANGIBLE PROPERTY, BANKS, INSURANCE COMPANIES, $75 PER PLACE
OF BUSINESS; BULK PLANTS/WHOLESALE DEALERS IN PETROLEUM, $75;
TRADING IN TANGIBLE PROPERTY, $30 PER PLACE OF BUSINESS;
MERCHANDISE VENDING MACHINES, $15 PER MACHINE UNLESS PLACE OF
BUSINESS PAYS AN OCCUPATIONAL TAX THEN $6 PER MACHINE;
MERCHANDISE VENDING MACHINE OPERATORS, $150 PLUS $1.50 PER
MACHINE; SERVICE VENDING MACHINE OPERATORS $281.25 PLUS $3,60
PER MACHINE; LAUNDRY EQUIPMENT, $1.50 PER PIECE OF EQUIPMENT;
COIN-OPERATED RADIO, TELEVISION AND SIMILAR DEVICES INSTALLED IN
BUSINESSES PROVIDING HOUSING ACCOMMODATIONS FOR THE
TRAVELING PUBLIC, $21. AND AN ADDITIONAL SIXTY CENTS FOR EACH
COIN-OPERATED RADIO, TELEVISION SET, VIBRATING MATTRESS OR SIMILAR
DEVICE INSTALLED IN GUEST ROOMS IN HOTELS, TOURIST HOMES, TOURIST
COURTS, ROOMING HOUSES AND OTHER BUSINESSES PROVIDING
HOUSING ACCOMMODATIONS FOR THE TRAVELING PUBLIC; OTHER COIN
VENDING MACHINES, $1.50 PER MACHINE; WATER COMPANIES AND
SEWAGE DISPOSAL COMPANIES,
PERSONS IN THE COMPANY
SERVICE AREA
40,000 OR MORE
30,000-39,000
$ 22,00
54.00
80,00
112.00
150,00;
TAX AMOUNT
$ 562.50
450.00
20,000-29,999 225.00
10,000-19.999 168.00
5,000- 9,999 150,00
3,000- 4,999 75,00
1 ,000- 2,999 45.00
999 OR LESS 30,00:
FLEA MARKET OPERATORS, $225: FLEA MARKET STALL LESSEES, $30:
ALTERNATIVE FLEA MARKET LESSEE TAX RATE PAYABLE BY THE FLEA MARKET
OPERATOR,
ANTICIPATED LESSEEIEXHIBITIONS TAX AMOUNT
CLASS A 1 - 25 $ 100.00
CLASS B 26 - 50 225,00
CLASS C 51 - 75 375,00
CLASS D 76 - 100 437,50
CLASS E 101 - 250 562.50
CLASS F 251 - 500 687.50
CLASS G 501 AND ABOVE 812.50:
PROVIDING FOR SEVERABILITY: PROVIDING FOR THE REPEAL OF ALL
ORDINANCES INCONSISTENT HEREWITH: PROVIDING FOR INCORPORATION
INTO THE MONROE COUNTY CODE OF ORDINANCES: AND PROVIDING AN
EFFECTIVE DATE.
Pursuant to Section 286.0105, Florida Statutes, notice is given that if a person
decides to appeal any decision made by the Board with respect to any matter
considered at the hearing, he will need a record of the proceedings. and that. for such
purpose. he may need to ensure that a verbatim record of the proceedings is made,
which record includes the testimony and evidence upon which the appeal is to be
based.
Copies of the above-referenced ordinance are available for review at the
various public libraries in Monroe County, Florida.
Dated at Key West, Florida, this 22nd day of June, 1995,
DANNY L. KOLHAGE
Clerk of the Circuit Court and
ex officio Clerk of the Board
of County Commissioners of
Monroe County, Florida
(SEAL)
Board of County Commissioners
ORDINANCE NO. -1995
AN ORDINANCE REPEALING CHAPTER 12, MONROE COUNTY CODE,
CONCERNING OCCUPATIONAL LICENSES; ESTABLISHING A NEW
OCCUPATIONAL TAX STRUCTURE AS FOLLOWS (ALL TAX RATES ARE
ANNUAL UNLESS OTHERWISE NOTED): ADVERTISING SPACE RENTERS, $3;
AMUSEMENT DEVICES, $15 PER GAME; HOTELS, APARTMENT HOTELS,
MOTELS, $1,50 PER ROOM; ALL RENTAL UNITS, $20 PER UNIT; CEMETERIES
AND MAUSOLEUMS, $150; CIRCUSES, TENT SHOWS, AND TRAVELING
SHOWS, $225, PER DAY OF OPERATION PLUS $30 PER SIDE SHOW;
TRAVELING ENTERTAINMENT AND SALES PRESENTATION, $75 PER DAY OF
OPERATION; MOBILE FOOD VENDORS, $250; CAFES, RESTAURANTS AND
OTHER EATING ESTABLISHMENTS,
SftJS.
0-30
31-74
75-149
150 OR MORE
DRIVE-IN RESTAURANTS WHERE
CUSTOMERS ARE SERVED WHILE
SEATED IN THEIR MOTOR VEHICLE
BUILDING CONTRACTORS,
1- 5 EMPLOYEES $ 20.00
6-10 EMPLOYEES 25,00
11-15 EMPLOYEES 35,00
16-20 EMPLOYEES 50,00
21-25 EMPLOYEES 65.00
26-50 EMPLOYEES 125,00
51-100 EMPLOYEES 250.00
101 OR MORE EMPLOYEES 500.00;
DANCE HALLS AND VARIETY EXHIBITIONS, $225 OR $150 PER NIGHT OF
OPERATION; ELECTRIC POWER PLANTS, GAS PLANTS AND CATV
OPERATIONS, $562.50; COUNTY FRANCHISED CATV OPERATIONS $450;
EMIGRANT AGENTS, $1,875; FORTUNE TELLERS, $225; INSURANCE
ADJUSTERS, $25; JUNK DEALERS, $100; SCRAP METAL PROCESSORS,
$150; TRAVELING JUNK DEALERS, $30; MANUFACTURER OF EQUIPMENT
FOR LIQUEFIED PETROLEUM GAS USE, $125; LIQUEFIED PETROLEUM GAS
EQUIPMENT INSTALLER, $50: LIQUEFIED PETROLEUM GAS OR EQUIPMENT
DEALER, $125; MANUFACTURING, PROCESSING QUARRYING, MINING,
1-10 EMPLOYEES $ 30,00
11-20 EMPLOYEES 60.00
21-30 EMPLOYEES 90.00
31-40 EMPLOYEES 120.00
41-50 EMPLOYEES 180.00
51 OR MORE EMPLOYEES 225,00;
$ 30.00
60,00
90.00
120,00
60.00:
MISCELLANEOUS BUSINESSES NOT OTHERWISE SPECIFIED IN THIS
ORDINANCE. $225: PERMANENT THEATERS, $450: PAWNBROKERS,
$337.50; PERMANENT EXHIBITS, $225 FOR EACH EXHIBIT; PROFESSIONS,
$30; PUBLIC SERVICE,
1-5 EMPLOYEES
6-10 EMPLOYEES
11-15 EMPLOYEES
16-20 EMPLOYEES
21 OR MORE EMPLOYEES
RETAILING,
1-5 EMPLOYEES $ 30,00
6-10 EMPLOYEES 60.00
11-15 EMPLOYEES 90.00
16-20 EMPLOYEES 120.00
21-25 EMPLOYEES 150.00
26-50 EMPLOYEES 250.00
51-100 EMPLOYEES 350.00
101 OR MORE EMPLOYEES 500.00;
TELEPHONE SYSTEMS: (A) ON THE FIRST 1,000 PHONE OR INSTRUMENTS,
OR FRACTION HEREOF, THIRTY CENTS FOR EACH PHONE OR
INSTRUMENT OPERATED OR INSTALLED, (B) ON THE SECOND 1,000
PHONES OR INSTRUMENTS OVER 1,000 BUT NOT EXCEEDING 2,000,
TWENTY-FOUR CENTS FOR EACH PHONE OR INSTRUMENT OPERATED OR
INSTALLED, (C) ON ALL PHONES OR INSTRUMENTS NUMBERING OVER
2,000, EIGHTEEN CENTS FOR EACH PHONE OR INSTRUMENT OPERATED
OR INSTALLED: TRADING IN INTANGIBLE PROPERTY, BANKS, INSURANCE
COMPANIES, $75 PER PLACE OF BUSINESS; BULK PLANTS/WHOLESALE
DEALERS IN PETROLEUM, $75; TRADING IN TANGIBLE PROPERTY, $30 PER
PLACE OF BUSINESS; MERCHANDISE VENDING MACHINES, $15 PER
MACHINE UNLESS PLACE OF BUSINESS PAYS AN OCCUPATIONAL TAX
THEN $6 PER MACHINE; MERCHANDISE VENDING MACHINE
OPERATORS, $150 PLUS $1.50 PER MACHINE; SERVICE VENDING
MACHINE OPERATORS $281.25 PLUS $3,60 PER MACHINE; LAUNDRY
EQUIPMENT, $1.50 PER PIECE OF EQUIPMENT; COIN-OPERATED RADIO,
TELEVISION AND SIMILAR DEVICES INSTALLED IN BUSINESSES PROVIDING
HOUSING ACCOMMODATIONS FOR THE TRAVELING PUBLIC, $21, AND
AN ADDITIONAL SIXTY CENTS FOR EACH COIN-OPERATED RADIO,
TELEVISION SET, VIBRATING MATTRESS OR SIMILAR DEVICE INSTALLED IN
GUEST ROOMS IN HOTELS, TOURIST HOMES, TOURIST COURTS,
ROOMING HOUSES AND OTHER BUSINESSES PROVIDING HOUSING
ACCOMMODATIONS FOR THE TRAVELING PUBLIC; OTHER COIN
VENDING MACHINES, $1.50 PER MACHINE; WATER COMPANIES AND
SEWAGE DISPOSAL COMPANIES,
PERSONS IN THE COMPANY
SERVICE AREA
40,000 OR MORE
30,000-39,000
20,000-29,999
$ 22.00
54,00
80.00
112,00
150,00:
TAX AMOUNT
$ 562.50
450.00
225.00
2
10,000-19,999 168,00
5,000- 9,999 150.00
3,000- 4,999 75,00
1,000- 2,999 45.00
999 OR LESS 30.00;
FLEA MARKET OPERATORS, $225; FLEA MARKET STALL LESSEES, $30;
ALTERNATIVE FLEA MARKET LESSEE TAX RATE PAYABLE BY THE FLEA
MARKET OPERATOR,
ANTICIPATED LESSEE/EXHIBITIONS TAX AMOUNT
CLASS A 1 - 25 $ 100,00
CLASS B 26 - 50 225.00
CLASS C 51 - 75 375.00
CLASS D 76 - 100 437.50
CLASS E 101 - 250 562.50
CLASS F 251 - 500 687.50
CLASS G 501 AND ABOVE 812.50;
PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ALL
ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR
INCORPORATION INTO THE MONROE COUNTY CODE OF ORDINANCES;
AND PROVIDING AN EFFECTIVE DATE,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE
COUNTY, FLORIDA, that:
Section 1 ,
Secs. 12-1 through 12-55, Monroe County Code, are hereby
repealed.
Section 2.
Sees. 12,1-1 through 12,1-48, Monroe County Code, are hereby
created to read as follows:
Sec. 12.1-1. Purpose and prohibition.
This Chapter establishes an occupational tax for the privilege of
engaging in or managing any business, profession or occupation within
Monroe County, No person may engage in or manage any business,
profession of occupation within Monroe County subject to an
occupational tax under this Chapter without first paying that tax
to the County Tax Collector.
Sec. 12.1-2. Definitions.
(1) Person means any individual, firm. partnership. joint
adventure, syndicate, or other group or combination acting as a unit.
association, corporation, estate, trust, business trust, trustee, executor,
3
administrator, receiver, or other fiduciary, and includes the plural as
well as the singular,
(2) Taxpayer means any person liable for taxes imposed
under the provisions of this chapter; any agent required to file and pay
any taxes imposed under this chapter; and the heirs, successors.
assignees, and transferees of that person or agent.
(3) Classification means the method by which a business or
group of businesses is identified by size or type or both,
(4) Business, profession. and occupation do not include the
customary religious, charitable, or educational activities of nonprofit
religious, nonprofit charitable, and nonprofit educational institutions in
Monroe County. Those institutions are more particularly defined and
limited as follows:
(a) Religious institutions mean organizations or
established physical places for worship in this state where nonprofit
religious services and activities are regularly conducted and carried on,
and also means church cemeteries.
(b) Educational institutions mean state tax-supported
or parochial. church and nonprofit private schools, colleges, or
universities conducting regular classes and courses of study required for
accreditation by or membership in the Southern association of
Colleges and Schools, the Department of Education, or the Florida
Council of Independent Schools, Nonprofit libraries, art galleries, and
museums open 0 the public are defined as educational institutions and
eligible for exemption.
(c) Charitable institutions mean only nonprofit
corporations operating physical facilities in this state at which are
provided charitable services, a reasonable percentage of which are
without cost to those unable to pay,
(5) Resident is a person living at a permanent structure in
Monroe County with no present intention of moving from the County.
(6) Employee means a person employed to perform service
for another and who, with respect to the methods and details that
make up the performance of the service, is subject to the other's
control or right of control.
(7) Population means the latest official state estimate of
population certified under Sec, 186.901. FS,
(8) Emigrant agent means any person engaged in hiring
laborers or soliciting emigrants in Monroe County for employment
outside the County.
4
(9) (a) Retailer means a person engaged in the business
of making sales at retail which are defined as any sale of tangible
personal property to consumers for any purpose other than for resale.
No sale may be construed to be a retail sale where goods. wares or
merchandise are sold in wholesale quantities at wholesale prices by
licensed wholesale dealers under standing orders or through outside
salesmen as distinguished from sales of small packages at retail prices
or as sold in wholesale quantities and at wholesale prices to any
governmental institution, subdivision or agency.
(b) Retailer does not include: bulk plants or filling
stations engaged principally in the sale of gasoline and other
petroleum products; ice plants or ice dealers engaged principally in
the sale of ice; and bakeries, and other manufacturing plants selling
only products manufactured or processed on site, Retailer also does
not include restaurants, cafes, cafeterias and hotels. However, a
person otherwise in business as a retailer does not lose his status as a
retailer by operating a restaurant, cafe, cafeteria, or hotel as a business
incidental to his principal business of retailer.
(c) A wholesale business whose direct sales to
consumers exceed 5% of his total sales is also a retailer,
(10) Merchandising vending machines means any machine,
contrivance or device which is set in motion or made or permitted to
function by the insertion of a coin, slug, token or paper currency and
dispenses merchandise without the necessity of replenishing the device
between each operation,
(11) Merchandising vending machine operator means any
person who operates for a profit 35 or more merchandise vending
machines.
(12) Service vending machine means any machine,
contrivance or device which is set in motion or made or permitted to
function by the insertion of a coin, slug, token or paper currency and
which dispenses some service or amusement.
(13) Service vending machine operator means any person
who operates for a profit 35 or more service vending machines.
(14) Laundry equipment means any equipment necessary for
the operation of a coin-operated laundry, including washers, dryers,
pressing or ironing machines and soap, bleach and laundry bag
dispensing machines.
(15) Mobile repair or mobile services business means any
person who goes from house to house or from place to place to
provide minor repairs to structures or machinery or electronic products
5
not requiring a license under Sec. 6-55, et seq" of this Code, or to
provide usual and necessary maintenance services, such as, but not
limited to, mowing and yard service janitor service or maid service.
(16) Mobile food vendor means any person who sells, or
offers for sale, any candy, ice cream confection, or any food or
beverage for human consumption from any cart or vehicle of any kind
capable of locomotion.
(17) (a) Junk means old or scrap copper, brass, rope,
rags, batteries, paper, trash, rubber, debris, waste, junked, dismantled or
wrecked automobiles or their parts, iron, steel, and other old scrap
ferrous or nonferrous material.
(b) Junkyard means an establishment or place of
business which is maintained, operated or used for storing, keeping,
buying or selling junk or for the maintenance or operation of an
automobile graveyard; and the term includes garbage dumps and
sanitary fills.
(c) Junk dealer means any person who does not
travel from place to place purchasing junk but is in the business of
maintaining and operating a junkyard.
(d) Scrap metal processing plant 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 mills and
foundries.
(e) Scrap metal processor means a person
maintaining and operating a scrap metal processing plant.
Sec. 12.1-3. Distribution of revenues,
The County retains all occupational tax revenues collected from
businesses, professions, or occupations, whose places of business are
located in the unincorporated portions of the County. Those
occupational tax revenues collected from businesses, professions, or
occupations, whose places of business are located within a
municipality, exclusive of the costs of collection, must be apportioned
between the unincorporated area of the County and the incorporated
municipalities located therein by a ratio derived by dividing their
respective populations by the population of the County. The revenues
so apportioned shall be sent to the government authority of each
municipality, according to its ratio, and to the County Commission,
according to the ratio of the unincorporated area, within 15 days after
the month of receipt.
6
Sec. 12.1-4. Term of privilege granted by the tax, transfer.
(1) The occupational tax provided for in this Chapter allows
for the privilege of engaging in or managing the business, professions,
or occupation, so taxed for a period of one year beginning on October
1 and expiring on September 30, unless another term is provided by
law,
(2) The occupational tax paid by the original owner of a
business may be transferred to the benefit of a new owner - when there
is a bona fide sale of the businesses - upon the payment of a $10
transfer fee.
(3) The tax paid for the privilege of engaging in or managing
a business, profession, or occupation, at one location may be
transferred to the benefit of another location upon the payment of a
$10 transfer fee,
Sec. 12.1-5. Fractional tax payments.
Any person who was not liable for the occupational tax during
the first half of the tax year, but becomes liable during the second half,
must pay an occupational tax equal to one-half the amount owed for
the full tax year.
Sec. 12.1-6. Procedure for the payment of the occupational tax.
(1) All persons liable for the occupational tax must complete
the tax form prepared by the County Tax Collector, The occupational
tax provided for in this Chapter is for the purpose of raising revenue
only, It is not a County permit to undertake any business, profession or
occupation at a particular site, The Tax Collector shall. on a monthly
basis, provide the County Planning Department with a list of the
taxpayers who have paid and the addresses of their respective
businesses, professions, or occupations. If the tax is paid for a business.
profession or occupation at an address that the Planning Department
concludes violates the County's land development regulations or
comprehensive plan, then the County's Code Enforcement
Department may undertake whatever action it deems proper to force
a correction of that violation. A statement similar to this subsection
must appear on all occupational tax forms.
(2) Any person liable for an occupational tax based wholly
or in part upon capacity, the number of employees, or other
contingency, must file a statement with the Tax Collector giving full
and complete information relative to the capacity, employees or other
contingency as the case may be, The statements required by this
7
subsection must be retained as part of the Tax Collector's records and
a copy provided to the County Property Appraiser,
Sec. 12.1-7. Violations.
Any person who fails to pay the tax required by this chapter or
who knowingly makes a false statement relative to a tax payment or
tax obligation, or who otherwise violates the provisions of this chapter is
guilty of a misdemeanor of the second degree and is subject to
prosecution in the manner provided by general law, Upon conviction,
that person is subject to a fine or imprisonment, or by both fine and
imprisonment, as provided by general law, Florida Statutes, Secs
775,082 and 775,083,
Sec. 12.1-8. Forms, etc.
The County must furnish the necessary forms to the Tax Collector.
The Tax Collector must fill out and validate a receipt and issue it to the
taxpayer for each occupational tax paid. The Tax Collector must also
make a duplicate of each receipt. The taxpayer must have the receipt
conspicuously displayed at his place of business so as to be open to
the view of the public and all of the duly authorized officers of the
County.
Sec. 12.1-9. Delinquent license tax. penalty.
(1) Whenever any tax provided by this chapter is not paid by
the due date of October 1, the tax is delinquent and subject to a
delinquency penalty of 10% for the month of October, plus an
additional 5% penalty for each subsequent month of delinquency until
paid. However, the total delinquency penalty may not exceed 25% of
the occupation tax originally due, In addition to the penalty, the Tax
Collector is entitled to a $5 cost fee that must be collected from
delinquent taxpayers at the same time the tax and penalty are paid.
(2) Any person engaging in or managing any business,
occupation or profession without first paying the occupational tax, if
required under this Chapter, is subject to a penalty to 25% of the tax
determined to be due, in addition to any other penalty provided by
law or ordinance.
(3) Any person who engages in any business, occupation, or
profession covered by this chapter, who does not pay the required
occupational tax within 150 days after the initial notice of tax due and
who does not obtain the required occupational tax receipt, is subject
to civil actions and penalties, including court costs, reasonable
attorneys' fees, additional administrative costs incurred as a result of
collection efforts, and a penalty of up to $250.
8
Sec. 12.1-10. Tax not in lieu of regulatory fees or licenses.
Fees or licenses paid to any municipality, board, commission or
officer for permits, registrations, examinations or inspections that are
regulatory in nature are in addition to, and not in lieu of, the
occupational tax imposed under this chapter unless otherwise
provided by general law.
Sec. 12.1-11. Disabled persons, widows, etc.
(1) All disabled persons physically incapable of manual
labor, widows with minor dependents, or persons 65 years of age or
older, with not more than one employee or helper, and who use their
own capital only, not in excess of $1,000, are allowed to engage in any
business or occupation in the County without being required to pay an
occupational tax, The exemption provided by this section with respect
to the disability is allowed only upon the certificate of a licensed
physician stating that the applicant claiming the exemption is disabled
and the nature and extent of the disability. In case the exemption is
claimed by a widow with minor dependents, or a person over 65 years
of age, proof of the right to the exemption must be made. Any person
entitled to the exemption provided by this section must, upon
application and furnishing of the necessary proof, be issued a tax
waiver that must plainly state across its face that the waiver is issued
under this section along with the reason for the exemption.
(2) In no event under this or any other section may any
person, veteran or otherwise, be allowed any exemption from the
payment of any amount required by law for the issuance of a license
to sell intoxicating liquors or malt and vinous beverages.
Sec. 12.1-12. Disabled veterans, etc.
(1) Any resident who served as an officer or enlisted person
during any of the periods specified in Sec. 1.01 (14). FS, in the Armed
Forces of the United States, National Guard, or United States Coast
Guard or Coast Guard Reserve, or any temporary member thereof,
who has actually been, or may hereafter be, reassigned by the air
force, army, navy, coast guard, or marines to active duty during any
war, declared or undeclared, armed conflicts, crises, etc., who was
honorably discharged from the service of the United States, and who at
the time of his or her becoming liable for the tax provided in this
Chapter is disabled from performing manual labor, must, upon
sufficient proof of being a resident and upon production of an
honorable discharge from the service of the United States:
9
(a) Be granted a waiver for the payment of any
occupational tax required by this Chapter that does not exceed $50; or
(b) Be granted a waiver for the payment of
occupational tax to the extent of $50 when the occupational tax
required by the Chapter is more than $50. The waiver described in this
subsection extends to and includes the right of the disabled veteran to
operate an automobile-for-hire not exceeding five passenger
capacity, including the driver, when it appears that the automobile is
bona fide owned or contracted to be purchased by the disabled
veteran and is being operated by him or her as a means of livelihood
and that the proper license tax for the operation of the motor vehicle
for private use has been applied for and attached to the motor vehicle
and the proper fees paid by the disabled veteran,
(2) When the disabled veteran applies for an occupational
tax waiver for a business, profession, or occupation that has a tax in
excess of $50, the remainder of the tax in excess of $50 must be paid in
cash.
(3) The Tax Collector must issue a tax waiver to disabled
veterans who are entitled to a waiver of any occupational tax
otherwise required under this Chapter, subject to the conditions of this
section. The tax waiver when issued must be marked across its face:
"Veteran's Wavier/Exemption From Occupational Tax Not
Transferable," Before issuing the waiver, proof must be presented in
each case that the applicant is entitled to the waiver under the terms
of this section. The proof may be made by establishing, to the
satisfaction of the Tax Collector, by means of a certificate of honorable
discharge, or a certified copy of that discharge. that the applicant is a
veteran covered by this section and by exhibiting:
(a) A certificate of government-rated disability to an
extent of 10% or more;
(b) The affidavit or 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;
(c) The certificate of the veteran's service officer of
the county in which applicant lives, duly executed under the hand and
seal of the chief officer and secretary thereof. attesting the fact that
the applicant is disabled and entitled to receive a license within the
meaning and intent of this section,
(d) A pension certificate issued to him or her by the
United States by reason of such disability; or
(e) Such other reasonable proof as may be required
by the Tax Collector to establish the fact that such applicant is so
disabled,
10
Sec. 12.1-13. Farm, agricultural, grove, etc., exemption from tax.
(1) No local occupational tax is required of any natural
person for the privilege of engaging in the selling of farm, aquacultural.
grove, horticultural. floricultural. tropical piscicultural. or tropical fish
farm products, or products manufactured therefrom except
intoxicating liquors, wine, or beer, when such products were grown or
produced by such natural person in this state.
(2) A wholesale farmers' produce market has the right to
pay a tax of $200. That payment entitles the market's stall tenants to
engage in the selling of agricultural and horticultural products in the
market without the tenants having to pay individual occupational
taxes.
Sec. 12.1-14. Religious tenets; exemption.
Nothing in this chapter may be construed to require an
occupational tax payment for practicing the religious tenets of any
church.
Sec. 12.1-15. Charitable, etc., organizations, occasional sales,
fund raising; exemption,
(1) No occupational tax is required of any charitable,
religious, fraternal, youth, civic, service or similar organization when the
organization makes occasional sales or engages in fund-raising
projects when the projects are performed exclusively by its members
and when the proceeds derived from the activities are used exclusively
in the charitable, religious, fraternal. youth, civic and service activities
of the organization,
(2) Upon application by any charitable, religious, fraternal,
educational or nonprofit organizations to the Board of County
Commissioners, occupational tax requirements may be waived.
Sec. 12.1-16. School activities, certain exemption,
College and high school students may, with the approval of the
athletic association or authority of their school. sell the pennants,
badges, insignia and novelties of their school without being required to
pay an occupational tax,
Sec. 12.1-17. Advertising space renters.
Every person renting for profit advertising space in or on any
boat, car, bus, truck or other vehicle must pay an occupational tax of
$3 for each boat. car, bus, truck or other vehicle operated by him.
11
Sec. 12.1-18. Amusement devices.
Every person who operates for a profit any game, amusement
ride or recreational device contrivance or facility not otherwise taxed
by another ordinance of this County, must pay an occupational tax of
$15 for each game, amusement or recreational device, contrivance or
facility. Once the tax is paid for a device described in this section, the
taxpayer has the privilege of operating the device at any location in
the County without incurring any additional occupational tax liability,
Sec.12.1-19. Hotels, apartment hotels, motels, etc.
(l) Every person engaged in the business of renting public
lodgings, as defined in Chapter 509, Florida Statutes, except apartment
houses, must pay, for each place of business, an amount of $1.50 per
room. The room count does not include rooms occupied by the
owner.
(2) The Tax Collector may neither accept a tax payment nor
issue an occupational tax receipt to any business that is required to be
licensed under Chapter 509, Florida Statutes unless the taxpayer
produces evidence that he has such a license.
(3) Every owner, manager, rental agent or association
engaged in the business of renting accommodations on a daily,
weekly or monthly basis, in condominiums as defined in FS chapter 718,
in cooperatives as defined in FS chapter 719, in time-share units as
defined in FS chapter 721, and in apartment houses defined as a
multiple dwelling divided so as to make independent suits for
occupancy, must pay for each rental unit an amount of $20 per unit.
The unit count does not include units occupied by the owner.
Advertising that the owner, manager, rental agent or
association has units available for rental on a daily, weekly or monthly
basis is prima facie evidence that renting is conducted,
Possessing the occupational tax receipt required by this chapter
does not relieve the owner, manager, rental agent or association from
the obligation of collecting and transmitting to the proper authorities
any and all appropriate taxes that are levied on rental transactions.
Where rentals are made on an individual owner's behalf. or an
association's behalf. the average number of units under rent is the
number of units counted for the payment of the per unit occupational
tax.
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Sec. 12.1-20. Cemeteries, mausoleums, etc.
Every person engaged in the business of operating a for profit a
cemetery, mausoleum or similar place or institution must pay an
occupational tax of $150 for each place of business.
Sec. 12.1-21. Circuses, traveling shows, tent shows, etc.; side
shows.
(1) Shows of all kinds, including: circuses, theatrical. traveling
shows, and exhibitions, or amusement enterprises, carnivals, rodeos,
theatrical games or tests of skill. riding devices, dramatic repertoire and
all other shows or amusements or any exhibition giving performance(s)
under tents or temporary structures of any kind (whether the tents or
temporary structures are covered or uncovered), must pay an
occupational tax of $225 per day for each day of operation.
If the person operating a main show or exhibition also operates
a side show or side shows in conjunction with the main show or
exhibition, then he must pay an additional occupational tax of $30 per
side show for each day of operation, No tax receipt may be issued for
a side show unless tax has been paid for a main show, The main and
side show tax receipts must be issued to the same person and for the
same day or days of operation,
For the purposes of this section, the show, riding device,
concession or exhibition charging the highest admission fee is the main
show and the others are side shows. When there is more than one
show, riding device, concession or exhibition in the same admission fee
group. anyone of them may be considered the main show and the
others classified as side shows. The following are considered side
shows:
(a) All riding devices, including merry-go-rounds, Ferris
wheels, or any other rides or automatic riding devices;
(b) All concessions, including revolving wheels, coin
games, throwing balls, rolling balls, cane racks. knife racks, weighing
machines, games or tests of skill or strength, candy machines.
sandwich, confectionery or similar stands or any other booth, unit. tent
or stand commonly known as a concession; and
(c) Every side show, exhibition. display. concert,
athletic contest. lecture, performance to which admission is charged, a
fee collected or a charge is made for anything of value,
(2) An annual tax may be paid for any of the shows or
exhibitions mentioned in this section when the show or exhibition is
permanently located in one place, upon the payment of six times the
full amount of the daily tax due according to subsection (1). A tax
receipt issued under this subsection is good only for the place for which
13
it was originally taken out. and the Tax Collector must state that in
writing on the face of each receipt.
(3) No fractional tax payments or receipts are available
under this section.
(4) Public fairs and 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 are exempt from the provisions of this
section.
Sec. 12.1-22. Traveling entertainment and sales presentations.
(1) In addition to any other taxes or licenses required, shows
or exhibitions that provide entertainment incidental to an effort to sell a
product or products by any person in the County must pay an
occupational tax of $75 for each day of operation.
(2) The tax imposed in this section must be collected and the
tax receipt issued in the same manner as the taxes provided for in
section 12.1-21.
Sec. 12.1-23. Cafes, restaurants, mobile food vendors and
other eating establishments.
(1) Every person engaged in the business of operating a
restaurant. cafe, snack bar, take-out service, dining room, drive-in
eating establishment, or other public yating place, whether or not
operated in conjunction with some other line of business. must pay an
occupational tax based on the number of people for whom he has
seats or accommodations for the service or consumption of food at
anyone time, in accordance with the following schedule:
Seats
Tax
0-30
31-74
75-149
150 or more
Drive-in restaurants where
customers are served while
seated in their motor vehicle
$ 30.00
60.00
90.00
120.00
60.00
The license required by subsection (3) is in addition to the tax required
by subparagraphs (a) through (e) of this subsection.
14
(2) Every person engaged in the business of operating a
mobile food vending operation, no matter what type of vehicle is
utilized for such purpose, whether or not operated in conjunction with
some other line of business, except delivery service from licensed
cafes, restaurants or other eating establishments, must pay an
occupational tax of $250, The license required by subsection (3) of this
section is in addition to the tax required by this subsection,
(3) The tax collector may not accept a tax payment and
issue a tax receipt to any business under the provisions of chapter 509,
Florida Statutes, until a license has been procured for that business from
the State.
Sec. 12.1-24. Contracting.
(1) Each person who contracts or subcontracts to construct,
alter, repair, dismantle or demolish buildings, roads, bridges, viaducts,
sewer, water and gas mains or engages in the business of construction,
alteration, repairing, dismantling or demolition of buildings, roads,
bridges, viaducts, sewers, water "and gas mains must pay an
occupational tax. The tax is determined by the average number of
employees during the tax year, and is at the following rates:
1 - 5 employees
6 - 10 employees
11 - 15 employees
16 - 20 employees
21 - 25 employees
26 - 50 employees
51 - 100 employees
101 or more employees
$ 20,00
25,00
35,00
50,00
65,00
125,00
250.00
500.00
All principals are considered employees for the purposes of this section,
Sec. 12.1-25. Dance halls, variety exhibitions, etc.
(1) Every person who operates any place for profit where
dancing is permitted, or where entertainment is provided for a charge
such as variety programs or exhibitions, must pay an occupational tax
of $225. The tax required by this section is in addition to any other
license or tax required by law, The operation of such a place is not to
be construed as incidental to some other business. However, a $150
tax may be paid for one night only, but in that case, the Tax Collector
must write across the tax receipt the words, "good for one night only."
This section does not apply to hotels or motels of fifty licensed units or
more paying an occupational license as provided for in section 12.1-19.
(2) Exempted from the provisions of this section are:
15
(a) Variety exhibitions conducted or exhibited in a
motion picture theater that pays the annual occupational tax as
provided elsewhere in this chapter.
(b) Any traveling variety- show or band which
performs under the control of a charitable or fraternal organization
with the organization putting on the show on its own account.
(c) Local cultural or concert music organizations or
professionals' or artists' organizations that appear under the auspices of
the local cultural or concert music organizations.
(d) Educational institutions and off-campus
professional talent, when employed by the institutions for student
entertainment, such as sports events, musical concerts. dance bands
and dramatic productions, when such activities are produced or
conducted under the auspices of the educational institutions.
(e) Traveling shows put on by local merchants, where
no admission is charged, either directly or by increasing the price of
items sold,
(f) Dances or variety entertainment given by local
performers, the proceeds of which are given to local charities.
(g) Any dance held by any group of private
individuals who hold dances and dance competitions for recreation
rather than profit. and where the only charge made is to cover actual
expenses incurred by the individuals in sponsoring the dances or dance
competitions.
Sec. 12.1-26. Electric power plants, gas plants and community
television antenna companies.
(1 ) Every person engaged in the business of furnishing
electric power, gas or community television antenna service for a profit
must pay an occupational tax of $562.50, However, persons engaged
in electric power, gas or community television antenna service
franchised by the county and who pay a franchise fee must pay a
license tax of $450.
(2) Any person serving less than 25 customers is exempt from
paying this tax. '
(3) Municipal corporations that own and operate their own
electric power plant or gas plant are not subject to the tax described in
this section,
Sec. 12.1-27. Emigrant agents.
The occupational tax for the privilege of engaging in the
business of emigrant agent is $1,875, This section does not apply to any
state or federal agency acting as a emigrant agent.
16
Sec. 12.1-28. Fortune-tellers, clairvoyants, etc.
Every fortune-teller, clairvoyant, palmist. astrologer, phrenologist.
character reader, spirit medium, absent treatment healer, or mental
healer and every person engaged in any occupation of a similar
nature must pay an occupational tax of $225. Nothing in this section
may be construed to require the payment of a tax for practicing the
religious tenets of any church.
Sec. 12.1-29. Insurance adjusters.
All persons acting as insurance adjusters must pay an
occupational tax of $25, This section does not apply to insurance
agents,
Sec. 12.1-30. Scrap Metal Processors; Junk dealers.
(l) Every person in business as a scrap metal processor must
pay an occupational tax of $150.
(2) Every person in business as a junk dealer must pay an
occupational tax of $100,
Sec. 12.1-31. Traveling junk dealers.
Each person who travels from place to place purchasing junk
must pay an occupational tax of $30,
Sec. 12.1-32. liquefied petroleum gas distributors, installers,
and manufacturers.
All persons who deal in liquefied petroleum gas, either as
distributors, installers or manufacturers, must pay the following
occupational taxes. However, those persons are exempt from the
provisions of sections 12.1-24 and 12,1-26.
(1) Manufacture of appliances and equipment
for use of liquefied petroleum gas $125.00
(2)
Installation of equipment to be used with
liquefied petroleum gas
50.00
(3)
Dealer in liquefied petroleum gas, in
appliances and equipment for use of such
gas and in the installation of appliances
and equipment
125.00
17
Sec. 12.1-33. Manufacturing, processing, quarrying and mining.
(1) Every person engaged in the business of manufacturing,
processing, quarrying or mining must pay the occupational tax
provided in this section. The amount of the tax is determined by the
average number of employees during the tax year and is at the
following rates:
1 - 10 employees
11 - 20 employees
21 - 30 employees
31 - 40 employees
41 - 50 employees
51 or more employees
$30,00
60.00
90.00
120.00
180.00
225,00
In determining the number of persons employed, all principals
are considered employees and must be included in the calculation.
(2) No tax is required under this section where the
manufacturing, processing, quarrying or mining is incidental to and a
part of another business classification that pays a tax under this chapter
and is carried on at the place of business taxed under the other
classification.
Sec. 12.1-34. Miscellaneous businesses not othefWise provided.
Every person engaged in the operation of any business of such
a nature that no tax can be properly required for it under any provision
of this chapter, but the business is not specifically exempt under this
chapter or as a matter of law, must pay an occupational tax of $225.
Sec. 12.1-35. Theaters that are permanent in nature.
Movie theater owners, drive-in theater owners, managers or
lessors of theaters or halls employing traveling troupes-theatrical or
musical-giving performances in buildings fitted for such purposes, or
film exhibitions in buildings permanently used for such purposes, or
drive-in theaters, may give as many performances or exhibitions in such
buildings or theaters as they wish on payment of an occupational tax
of $450.
Sec. 12.1-36. Pawnbrokers.
Every person engaged in the business of pawnbroker must pay
an occupational tax of $337.50 for each place of business.
18
Sec_ 12.1-37. Permanent exhibits.
Anyone who operates for profit a permanent exhibit must pay
an occupational tax of $225 for each exhibit.
Sec. 12.1-38. Professions, businesses, occupations.
(1) Every person engaged in the practice of any profession,
who offers his service either directly or indirectly to the public for
consideration, whether or not the profession is regulated by law, must
pay an occupational tax of $30 for the privilege of practicing. The tax
does not relieve the taxpayer from the payment of any occupational
tax imposed on any other business operated by him. However. private
detectives and operators of deception detector devices must only pay
an occupational tax of $10.
(2) Every person engaged in a profession, business or
occupation regulated by law where licensing and qualification
standards are required must display and exhibit to the Tax Collector the
license for the current year prior to the Tax Collector accepting the
occupational tax payment and issuing a tax receipt,
(3) An occupational tax is not required where a person,
although licensed by law under a regulatory statute, is prohibited from
engaging in a profession, business or occupation unless under the
direct supervision of another person, individual or corporation.
(4) Every individual or group of individuals operating as a
branch office of any professional corporation, who also operate as an
office where a profession is practiced, must pay an occupational tax
for each office where the profession is practiced.
(5) As an alternate procedure, if a group of professional
persons are operating as a professional association, corporation,
partnership, other group enterprise or clinic (hereafter "firm" or "clinic"
)the firm or clinic may pay one single tax rather than separate taxes for
each professional member of the firm. The total occupational tax due
under this subsection is $30 for each person in the firm or clinic
practicing the profession.
Sec. 12.1-39. Public service,
(1) Every person engaged in any business as owner, agent or
otherwise that performs some service for the public in return for
consideration must pay an occupational tax based on the average
number of employees during the tax year for each location in the
following amounts:
19
1 - 5 employees
6 - 10 employees
11 - 15 employees
16 - 20 employees
21 or more employees
$ 22.00
54.00
80,00
112.00
150.00
(2) No tax is required under this section for any business
whose principal function is the performance of a service for the public
in return for consideration when the nature of the service is such that an
occupational tax is required of the business elsewhere in this chapter,
This subsection does not exempt service departments of merchandising
and other lines of business from the tax required by this section but does
exempt gasoline service stations with not more than 3 persons
engaged in the performance of a service for consideration,
(3) In determining the number of persons employed, all
principals are deemed employees and must be included in the
calculation.
Sec. 12.1-40. Retailing.
(1) Each person engaged in the business of retailing must
pay an occupational tax for each store based on the average number
of employees working at each store during the tax year. The tax is in
the following amounts:
1 - 5 employees
6 - 10 employees
11 - 15 employees
16 - 20 employees
21 - 25 employees
26 - 50 employees
51 - 100 employees
101 or more employees
$ 30,00
60.00
90.00
120,00
150.00
250.00
350,00
500.00
(2) In determining the number of employees all principals
are deemed employees and must be included in the calculation,
Sec. 12.1-41. Schools, colleges, etc.
Every person engaged in the business of operating a school.
college or other educational or training institution for profit must pay an
occupational tax of $30.00 for each place of business. except that
persons giving lessons or instructions in their homes without assistants or
a staff are not required to pay the tax.
20
Sec. 12.1-42. Telephone systems.
(1) Every person engaged in the business of owning or
operating telephone systems in this county for profit must pay an
occupational tax according to the following scheduled:
(a) On the first 1,000 phone or instruments, or fraction
hereof, thirty cents for each phone or instrument operated or installed.
(b) On the second 1,000 phones or instruments, or
fraction over 1,000 but not exceeding 2,000, twenty-four cents for each
phone or instrument operated or installed.
(c) On all phones or instruments numbering over
2,000, eighteen cents for each phone or instrument operated or
installed.
(2) Owners or managers of telephone systems operated or
having installed less than 1,000 phones or instruments are not required
to pay a tax,
Sec. 12.1-43. Trading, etc., in intangible personal property.
(1) Every person engaged in the business of trading,
bartering, buying, lending or selling intangible personal property,
whether as owner, agent or broker, including banks and insurance
companies, must pay an occupational tax of $75 for each place of
business.
(2) No tax is required under this section where the trading,
bartering, buying, lending or selling is incidental to and a part of some
other business classification where an occupational tax is imposed by
this chapter or by law.
Sec. 12.1-44. Trading, etc., in tangible personal property.
(1) Every person engaged in the business of trading,
bartering, serving or selling tangible personal property, as owner,
agent. broker or otherwise, must pay an occupational tax of $30 for
each place of business, The tax for each bulk plant or depot of
wholesale dealers in petroleum products is $75.
(2) No tax is 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 where an
occupational tax is required by this chapter or another ordinance and it
is carried on at the place of business taxed under the other
classification, This section also does not apply to any person engaged
in either the sale of motor vehicles or principally engaged in the retail
sale of gasoline and other petroleum products.
21
I '
Sec. 12.1-45. Vending machines.
(1) Any person who operates for a profit. or allows to be
operated for a profit in his place of business or on his property, any of
the following vending machines must pay an occupational tax
according to this schedule, unless exempted by subsection (2),
(a) Merchandising vending machines, $15 for each
machine. However, when any merchandise vending machine is
located in and operated only in a place of business for which tax has
been paid for trading, buying, bartering, serving or selling tangible
personal property under this chapter or other ordinance of this County,
the tax is $6 for each machine,
(b) Merchandising vending machine operators, $150
for the privilege of engaging in such business. and must further pay an
annual tax of $1.50 for each machine.
(c) Service vending machines, $15 for each machine,
(d) Service vending machine operators, $281.25 for
the privilege of engaging in such business, and must further pay an
annual tax of $3.60 for each machine.
(e) Laundry equipment, $1.50 for each piece of
equipment.
(f) Coin-operated radio, television and similar
devices installed in businesses providing housing accommodations for
the traveling public, $21. and must further pay an annual tax of sixty
cents for each coin-operated radio, television set, vibrating mattress or
similar device installed in guest rooms in hotels, tourist homes, tourist
courts, rooming houses and other businesses providing housing
accommodations for the traveling public.
(g) All other types of coin vending machines, $1 .50 for
each machine.
(2) 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, unadulterated Florida-produced citrus
juices or newspapers.
(b) Coin-operated vending machines located in
licensed places of business and dispensing only nuts, citrus juices and
other food products,
(c) Coin-operated parcel-checking lockers and toilet
locks used in bus stations, airports, or depots and in hotels, boarding
houses. restaurants and restrooms for the convenience of the public.
(d) All coin-operated telephones which are otherwise
subject to the tax under section 12.1-42.
22
(3) All machines taxed under paragraphs (a), (b), (c), and
(d) of subsection (1) must display in a prominent place on each
machine a proper sticker or decal showing that the tax has been paid.
(4) Whenever the tax collector finds any vending machine
required to be taxed under this section operating without the current
tax paid, he must attach a notice of delinquent taxes to the machine.
Any person who removes a notice of delinquent taxes, or who removes
any money from the machine before the taxes are paid, is subject to
prosecution and punishment as described in section 12,1-7 of this
chapter.
Sec. 12.1-46. Water companies and sewage disposal companies.
( 1 ) Every person engaged in the business of operating water
companies or sewage disposal companies must pay the following
occupational taxes. The tax is determined by the population of the
company's service area as calculated by the latest official decennial
census. The tax rate is as follows:
Persons
Tax Amount
40,000 or more
30,000 - 39,000
20.000 - 29,999
10,000 - 19,999
5,000 - 9,999
3,000 - 4,999
1 ,000 - 2,999
999 or less
$562.50
450.00
225,00
1 68.00
150.00
75.00
45.00
30.00
Sec. 12.1-47. Flea markets.
(1) Any person engaged in operating a flea market or
temporary exhibition where tangible personal property is sold, and
which is not otherwise considered a permanent exhibit under this
chapter, must pay an occupational tax of $225.
(2) Each individual lessee or stall occupant of the flea
market or exhibition engaged in the selling of tangible personal
property must also pay a tax of $30.
(3) In lieu of subsection (2), any flea market operator or
exhibitor that paid the tax of subsection (1) may pay an annual class
rate tax on behalf of the individuals otherwise taxed under subsection
(2). The class rate tax is based on the average number of anticipated
lessees or occupants of the flea market or exhibition during the tax year
according to the following schedule:
23
Anticioated Lessee/Exhibitions
Tax Amount
Class A 1 - 25
Class B 26 - 50
Class C 51 - 75
Class D 76 -100
Class E 101 - 250
Class F 251 - 500
Class G 501 and above
$ 100.00
225,00
375.00
437.50
562.50
687.50
812.50
Individuals leasing or occupying premises, stalls, tables or any other
areas from the exhibition or flea market operator who paid the
applicable class rate tax are not required to pay an individual tax for
the sale of tangible personal property.
Sec. 12.1-48. Mobile repair or service.
Every person engaged in the operation of a mobile repair or
mobile service business, no matter what type of conveyance is utilized
for that purpose, whether or not operated in conjunction with some
other line of business, must pay an occupational tax of $25.
Section 3,
If any section, subsection, sentence, clause or provision of this
ordinance is held invalid, the remainder of this ordinance shall not be affected by
such invalidity,
Section 4.
All ordinances or parts of ordinances in conflict with this
ordinance are hereby repealed to the extent of said conflict.
Section 5,
The provisions of this ordinance shall be included and
incorporated in the Code of Ordinances of the County of Monroe, Florida, as an
addition or amendment thereto, and shall be appropriately renumbered to conform
to the uniform numbering system of the Code,
Section 6.
This ordinance shall take effect immediately upon receipt of
official notice from the Office of the Secretary of State of the State of Florida that this
ordinance has been filed with said Office.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe
County, Florida, at a regular meeting of said Board held on the
,AD, 1995.
day of
Mayor Freeman
Mayor Pro T em London
24
Commissioner Harvey
Commissioner Reich
Commissioner Douglass
(SEAL)
Attest: DANNY L. KOLHAGE, Clerk
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
By
By
Deputy Clerk
EFFECTIVE DATE
jordtax
Mayor/Chairman
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