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Ordinance 005-1972 t. • • • • • ORDINANCE NO. 5; -1972 BEING AN ORDINANCE RELATING TO OCCUPATIONAL LICENSE TAX; PROHIBITING ANY PERSON FROM EN- GAGING IN OR MANAGING ANY BUSINESS, PROFESSION OR OCCUPATION UNLESS A. COUNTY LICENSE SHALL HAVE BEEN PROCURED FROM THE COUNTY TAX COL- LECTOR; ESTABLISHING CLASSIFICATIONS OF OCCU- PATIONS AND LICENSE TAXES FOR EACH; PROVIDING EXEMPTIONS; PROVIDING PROCEDURES; PROVIDING FOR PENALTIES AND ENFORCEMENT; PROHIBITING VIOLATION AND MAKING SAME A MISDEMEANOR; PRO- VIDING FOR LEVY UPON TANGIBLE PERSONALTY FOR COLLECTION OF DELINQUENT LICENSE TAXES; AUTHORIZING COMMISSION TAX COLLECTOR AND PRO- VIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA: Section 1. Local occupational license taxes -- No person shall engage in or manage any business, profession or occupation, in Monroe County for which an occupational license tax is required by- this ordinance, unless a county license shall have been procured from the tax collector for Monroe County. -Such license shall be issued to each person upon receipt of the amount hereinafter provided or as may be otherwise provided by law. Furthermore, fees or licenses paid to any board, commission or officer for permits, regis- tration, examination or inspection, shall be deemed to be regulatory and in addition to and not in lieu of any occupational license required by this ordinance or other law unless otherwise expressly provided by law. Section 2. Definitions, for the purpose of this ordinance -- (1) The word "person" means any individual, person, firm, partner- ship, corporation, association, executor, administrator, trustee, joint adventure, estates, trusts, business trusts, syndicates, fiduciaries, and all Other business groups or combinations. (2) "Charitable or benevolent purpose" means the activities of a person, individual, corporation or organization conducted for the benefit of an indifinite number of persons to bring them 'under the influence of education or religion, • • • • • • • • • relieve them from disease, suffering or constraint, assist them in establish- ing themselves in life, or to erect or maintain public works. • (3) "Local entertainer" means an entertainer who is a permanent resident of, or maintains a permanent place of business in this state, (4) "Local governing authority" means the governing body of any county or incorporated municipality of this state. (5) "Taxpayer" means any person liable for taxes imposed under the provisions of this chapter, any agent required to file and pay any taxes imposed, hereunder, and the heirs, successors, assignees and transferees of any such person or agent. (6) "Classification" means the method by which a business or group of businesses is identified by size or type, or both. (7) "Department" means the department of revenue. (8) "Business", "profession" and "occupation'.' do not include the cus- tomary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in this state; which institutions are more particularly defined and limited as follows: (a) Religious institutions shall mean churches and ecclesiastical or denominational organizations, or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on, and shall also mean church cemeteries. (b) Educational institutions shall mean state tax-supported or parochial, church and nonprofit private schools, colleges or universities conducting regular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Secondary Schools, Department of Education or the Florida Council of Independent Schools. Nonprofit libraries, art galleries and museums open to the public are defined as educational institutions and eligible for exemption. • • -3- . (c) Charitable institutions shall mean only nonprofit corporations operating physical facilities in Florida at which are provided charitable ser- f vices, a reasonable percentage of which shall be without cost to those unable to pay. Section 3. Occupational licenses: Due Date and Delinquent, Penalties-- (a) All licenses shall be sold by the Monroe County tax collector be- ginning September 1 of each year and shall be due and payable on October 1 of each year and shall expire on September 30 of the succeeding year. (b) Those licenses not renewed by October 1 shall be considered de- linquent and subject to a delinquency penalty of ten per cent (10 per cent) for the month of October, plus an additional five per cent (5 per cent) penalty for each month of delinquency thereafter until paid; provided that the total delin- quency penalty shall not exceed twenty-five per cent (25 per cent) of the occu- pational license fee for the delinquent establishment. In addition to the penalty, the tax collector shall be entitled to the following collection cost fee, based on original license plus penalty, which shall be collected from delinquent taxpayers at the same time of the payment of license tax and penalty: $ 4. 99 or less $1. 00 5. 00 - 9. 99 2. 00 10. 00 - 14. 99 3. 00 15. 00 - 19. 99 4. 00 20. 00 or more 5. 00 (c) Any person who was not liable for a license during the first half of the year may be issued a license during the second half of the license year upon the payment of one-half (1/2) the amount fixed as the price of such license for one (1) year. (d) Any person engaging in or managing any business, occupation or profession without first obtaining a local occupational license, if required here- under, shall be subject to a penalty of twenty-five per cent (25 per cent) of the license determined to be due, in addition to any other penalty provided by law or ordinance. • • • • • • UM • • • r -4- • (e) It shall be the duty of every person taking over or purchasing an existing business, which is required to be licensed under this ordinance, to notify the tax collector of the county within thirty (30) days, and upon failure to do so the person shall be deemed guilty of a misdemeanor, and upon con- viction thereof, shall be fined not more than one hundred dollars ($100. 00) or confined in the county jail for not more than six (6) months, or both, in the discretion of the court. (f ) All business licenses may be transferred to a new owner with the approval of the tax collector and upon the presentation of a new application and a transfer fee of three dollars ($3), provided there is a bona fide sale of the business. The new owner must present such evidence and the original license for the transfer. Further, upon written request and presentation of license the license may be transferred from one location to another location within the same county with the approval of the tax collector and a transfer fee of three dollars ($3). Such transferred license shall be of the same force and effect and for the same period as the original license. (g) Vehicles used by any person licensed under this act for the sale and delivery of tangible personal property at either wholesale or retail from his place of business on which a license is paid shall not be construed to be separate places of business, and no license may be levied on such vehicles or the opera- tors thereof as salesman any other law to the contrary notwithstanding. (h) No license shall be issued except upon written application of the person applying for the same. The tax collector, before issuing a license based wholly or in part upon capacity, number of persons employed, or any other con- tingency, shall require the person applying for such license to file, a statement giving full and complete information relative to the capacity, number of persons employed, or other contingency, as the case may be. The applications and statements required by this section shall be retained as a part of the records of the tax collector's office. i , • 0 . -5-. (i) , Any person who, in applying to the tax collector for a license based upon capacity, number of persons employed or any other contingency, shall make a false statement of capacity, number of persons employed, or other contingency, shall be deemed guilty of a misdemeanor and punished . accordingly. (j) The tax collector shall fill out and sign each license before issuing .. the same to the person paying him the necessary amount therefor. The tax collector shall make a duplicate of each license issued. The person obtaining the license shall keep the same displayed conspicuously at the place of business and in such a manner as to be open to the view of the public and subject to the inspection of all duly authorized officers of the county. Upon failure to do so he shall be subject to the payment of another license tax for engaging in or managing the business or occupation for which the license was obtained. Section 4. Disposition of taxes collected and report to Revenue Depart- ment-- (a) The revenue derived from the occupational license tax, exclusive of the costs of collection shall 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. (b) The revenues so apportioned shall be sent to the governing authority of each municipality according to its ratio and to the governing authority of the county according to the ratio of the unincorporated area within fifteen days following the month of receipt. (c) Report to Department of Revenue - .The collector of such tax shall report to the department monthly on such forms prescribed and provided by the department the amount of tax received by class and the apportionment of such tax between the local governing authorities within said county. Section 5. Method of collection of delinquent license tax, generally; liens--Whenever any person who is subject to the payment of a license or • -6- privilege tax provided by this ordinance shall fail to pay same when due, the tax collector in person or by deputy appointed by him for that purpose shall levy upon and seize tangible personal property of the delinquent taxpayer for unpaid occupational license. When tangible personal property shall be levied upon for any delinquent occupational license as provided for in this ordinance, the tax collector or his deputy shall give public notice of the time and place of sale and the property to be sold at least fifteen days previous to the sale by advertisement, to be posted in at least three public places in the county, one of which shall be'at the courthouse door, and the property shall be sold at public auction at the courthouse door, and the property sold shall be present if prac- tical; but at any time previous to the sale the owner or claimant of such property may release the same by the payment of the taxes plus delinquency charges and interests and costs for which the same be made as aforesaid, the tax collector shall be entitled to the same fees and charges as are allowed sheriffs upon execution sales. If the property levied upon shall be sold for more than the amount of the occupational license, the delinquent charges, interest, costs and collection fees, the surplus shall be returned to the person in whose possession the said property was when the levy was made or to the owner of the property. Section 6. Additional license taxes; collection after certain payments, etc. ; limitation-- (1) Whenever any authorized state, county, or municipal officer or agency, annually, for two or more consecutive years, shall have received the taxes and fees tendered for license or licenses delivered to the applicant for the operation and conduct by the holder thereof of the place or places of busi- ness or stores therein designated, no such officer or agency shall thereafter prohibit the operation of such places of business or stores thereunder, nor issue or enforce or any other person or concern, or the property of such holder or any other person or concern, for any additional license taxes, penalties, • • _, • -7- interest, or costs for such place or places of business or stores under the law under which such licenses were issued, for the periods comprehended by such licenses; nor shall any right of action of any nature exist or proceedings of any nature be had or taken for any additional taxes for such places of business or stores for the license years for which such licenses were so is sued. (2) Whenever any license tax required by this chapter to be paid to the tax collector shall remain unpaid after its due date for a period of three years, no action may be commenced to enforce the payment of such delinquent tax or any penalty or interest that may be due thereon. Section 7. Lottery and gambling not authorized--No provision of this chapter shall be construed to authorize gambling or the operation of a lottery. Section 8. Exemption allowed cripples, invalids, aged, etc. -- (1) All confined cripples or invalids physically incapable of manual labor, widows with minor dependents, and persons sixty-five years of age or older, with not more than one employee or helper and who use their own capital only, not in excess of one thousand dollars, shall be allowed to engage in any business or occupation in counties in which they live without being re- quired to pay for a license; except that this exemption shall not apply to any of the occupations specified in Sections 205. 311 and 205. 341. The exemption pro- vided by this section shall be allowed only upon the certificate of the county physician, or other reputable physician, that the applicant claiming the exemp- tion is a confirmed cripple or invalid, the nature and extent of the disability being specified therein, and in case the exemption is claimed by a widow with minor dependents, or a person over sixty-five years of age, proof of the right to the exemption shall be made. Any person entitled to the exemption provided by this section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a license which shall have plainly stamped or written across the face thereof the fact that it is issued under this section, and the reason for the exemption shall be written thereon. • • • -8- " (2) In no event under this or any other law shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount of required by law for the issuance of a license to sell intoxicating liquors, malt and vinous beverages; or for the operation of any slot machine, punch board or any other gaming or gambling device. Section 9. Exemptions allowed disabled veterans of any war, or their unremarried widows-- (1) Any bona fide, permanent resident elector of the state who served as an officer or enlisted man in the United States army or army reserve, national guard, United States Navy or naval reserve, United States coast guard or coast guard reserve, United States marine corps or marine corps reserve, or any temporary members thereof, who have actually been or may hereafter be reassigned by the army, navy, coast guard or marines to active duty, during any war, declared or undeclared armed conflicts, crises, etc. , since the Spanish-American war, beginning April 21, 1896, who was honorably discharged from the service of the United States, and who at the time of his application for license as hereinafter mentioned shall be disabled from per- forming manual labor, shall, upon sufficient identification, proof of being a permanent resident elector in the state and production of an honorable dis- charge from the service of the United States during the aforesaid period of time, respectively, be granted a license to engage in any business or occupation in the state which may be carried on mainly through the personal efforts of the licensee as a means of livelihood where either the state, county or municipal license for such business or occupation shall be more than $50. 00. The exemption heretofore referred to shall extend to and include the right of license to operate an automobile or hire of not exceeding five passenger capacity, in- cluding the driver, when it shall be made to appear that such automobile is bona fide owned, or contracted to be purchased by the licensee and is being operated by him as a means of livelihood and that the proper license tax for the : • • • • -9- operation of such motor vehicle for private use has been applied for and attached to said motor vehicle and the proper fees therefore paid by the licensee. (2) When any such person shall apply for a license to conduct any busi- ness or occupation for which either the county or municipal license as fixed by law shall exceed the sum of $50. 00, the remainder of such license tax in excess of $50. 00 shall be paid by him in cash. (3) Each and every tax collecting authority of this state, of each county thereof, and of each municipality therein shall issue to such persons as may be entitled hereunder a license pursuant to the foregoing provision and subject to the conditions thereof. Such license when issued shall be marked across the fact thereof "Veterans Exempt License" -- "Not Transferable". Before issuing the same, proof shall be duly made in each case that the applicant is entitled under the conditions of this law to receive the exemption herein pro- vided for. The proof may be made by establishing to the satisfaction of such tax collecting authority by means of certificate of honorable discharge or certified copy thereof that he is a veteran within the purview of this section and by exhibiting: (a) A certificate of government-rated disability to an extent of ten per cent or more; (b) The affidavit or testimony of a reputable physician who per- sonally 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) By the production of a pension certificate issued to him by the United States by reason of such disability; or • • • • • - 10- (e) Such other reasonable proof as may be required by the tax collecting authority to establish the fact that such applicant is so disabled. All licenses issued under this section shall be in the same general form, and shall expire at the same time as other state, county and municipal licenses are fixed by law to expire. (4) All licenses obtained under the provisions of this section by the commission of fraud upon any issuing authority shall be deemed null and void. Any person who has fraudulently obtained any such license, or who has fraudu- lently received any transfer of a license issued to another, and has thereafter engaged in any business or occupation requiring a license under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required license under the laws of the state. Such license shall not be issued in any county other than the county wherein said veteran is a bona fide resident citizen elector, unless such veteran applying therefore shall produce to the tax collecting authority in such county a certificate of the tax collector of his home county to the effect that no exemption from license has been granted to such veteran in his home county under the authority of this section. (5) In no event under this or any other law shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a license to sell intoxicating liquors, malt and vinous beverages; for the operation of any slot machine, punch board or any other gaming or gambling device; or for any of the occupations specified in Sections 205. 311 and 205. 341. (6) The unremarried widow of the deceased disabled veteran of any war in which the United States armed forces participated will be entitled to the same exemptions as the disabled veteran. • • • • .-11- Section 10. Farm, grove, horticultural, floricultural, tropical pisci- cultural and tropical fish farm products: certain exemptions-- (1) All farm, grove, horticultural, floricultural, tropical pisci- cultural, and tropical fish farm products and products manufactured therefrom, except intoxicating liquors, wine or beer, shall be exempt from all forms of license tax, county and municipal, when the same is being offered for sale or sold by the farmer or grower producing said products. The management of wholesale farmers produce markets shall have the right to pay a license tax of $200. 00 that will entitle its stall tenants to deal in agricultural and horti- cultural products without obtaining individual license, but individual licenses shall be required of such tenants unless such license is obtained for the market. (2) Every person, other than nonprofit cooperative associations, engaged in the business of packing, processing or canning agricultural pro- ducts not grown by him, shall for each place of business pay a license tax of $7. 50, plus $1. 50 for each five persons employed thereat; provided said licenses shall not exceed $75. 00. Section 11 - 205. 191. Religious tenents: exemption--Nothing in this chapter shall be construed to require a license for practicing the religious tenets of any church. Section 12. School activities, certain exemption--College and high school students may, with the approval of the athletic association or authority of their athletic association or authority of their school, sell the pennants, badges, insignia and novelties of their school without being required to pay a license. Section 13. Fish peddlers; certain persons exempt--Any natural person holding a fresh or salt water fish dealer's license whether it be a license to sell at wholesale or retail, shall be entitled, without being subject to a general peddler's license tax, to sell or dispose of fish caught or acquired by him by selling or disposing of same or offering same for sale, direct to ' . / • • • -12- the consumer only, from vehicles from place to place in the county where the fish were caught or acquired by the dealer. Section 14. Advertising space renters--Every person renting for profit advertising space in or on any boat, car, bus, truck or other vehicle shall pay a license tax of $1. 50 for each such boat, car, bus, truck or other vehicle operated by him. Section 15. Amusement devices-- (1) Every person who operates for a profit any game, amusement or recreational device, contrivance, or facility not otherwise licensed by some other law of the state shall pay a license tax of $7. 50 on each such game amuse- ment or recreational device, contrivance or facility. (2) Any person who operates any of the above devices for profit under the sponsorship of a merchant shopping center or merchants' association, charitable, religious or educational institution shall be licensed under this section. This license shall be good for one (1) location only, however, the licensee may return to the same location during the same license year without obtaining an additional license other than for any additional devices. Section 16. Hotels, apartment hotels, motels, etc. , as defined in chapter 509-- (1) Every person engaged in the business of renting accommodations, as defined in chapter 509 except nontransiently rented apartment houses shall pay for each place of business an amount of 75 cents for each room. However, no such establishment shall pay less than $7. 50 for said license. The room count to be used in this section shall be the same as used by the division of hotels and restaurants of the department of business regulation under Section 509. 251. The division of hotels and restaurants shall furnish to the appropriate tax collector no later than August 31 of each year the room count to be used by the tax collector when issuing occupational licenses under this subsection. • • • . -13- (2) No municipality or county shall originally issue an occupational license to any business coming under the provisions of this section until a license has been procured for such business from the division of hotels and restaurants of the department of business regulation. Section 17. Cemeteries, mausoleums, etc. --Every person engaged in the business of operating for a profit a cemetery, mausoleum or similar place or institution shall for each place of business pay a license tax of $75. 00. Section 18. Circuses, traveling shows, tent shows, etc. , side shows; license taxes-- (1) Shows of all kinds including circuses, vaudeville, minstrels, theatrical, traveling shows, exhibition or amusement enterprises, including carnivals, vaudeville, minstrels, rodeos, theatrical games or tests of skill, riding devices, dramatic repetroire and all other shows or amusements, or any exhibition giving performances under tents or temporary structures of any kind, whether such tents or temporary structures are covered or uncovered, shall pay a license tax for each day as follows: (a) Counties of twenty-five thousand inhabitants or more $150. 00 for each day. (b) Counties of less than twenty-five thousand inhabitants, $75. 00 for each day. (2) For the purposes hereof, the show, riding device, concession or side show charging the highest admission or fee shall be considered the main show in determining the license tax to be levied. When there are more than one such riding device, concession or side show in this admission or free price group, any one of the same may be considered the main show. (3) Any of the shows mentioned in this section which have paid a license according to the population of the county, as provided in this section, shall be allowed to operate a side show upon the payment of the following license tax: • . ® • • �i • -14- (a) Counties of twenty-five thousand inhabitants or more $15. 00 for each day. (b) Counties of less than twenty-five thousand inhabitants $7. 50 each day. (4) The following shall be considered side shows on which shall be levied license taxes as provided above: (a) All riding devices, including merry-go-rounds,, ferris wheels, or any other rides or automatic riding devices; (b) All concessions, including revolving wheels, corn 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, minstrel, or performance to which admission is charged, a fee collected, or a charge is made for anything of value; provided, that no license shall be issued for a side show unless a license has been paid for a main show, or exhibition or structure; and provided further, that both licenses shall be issued to the same party and for the same day. (5) The license taxes provided for by this section shall be collected for each and every tent and for each and every day to which admission is charged; provided, that annual licenses may be issued to any of the shows or. exhibitions mentioned in this section when such show or exhibition is permanently located in one place upon the payment of 6 times the full amount of the daily licensed tax according to the charge for admission and population as defined and prescribed by this section; but a license so issued shall be good only for the place for which it was originally taken out, and the tax collector shall so state in writing on the face of each such license. (6) No fractional license shall be issued under this provision. i ® • • . -15- (7) Exempt from the provisions of this section are public fairs, expositions as defined in Chapter 616, and exhibits held by bona fide nonprofit organizations on the premises of a licensed public lodging establishment in connection with a convention. History -- Section 1 Ch. 67-433 Note -- See former Section 205. 32 Section 19. Traveling medicine shows-- (1) There is hereby levied a daily license fee of $37. 50 in addition to all other licenses, on itinerant medicine shows where entertainment is given incidental to or as a part of an effort to sell any product by such licensee in the state. (2) The additional license fee here imposed shall be collected and the license issued in the same manner as the licenses provided for in Section 205. 271. Section 20. Cafes, restaurants 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 operated in conjunction with some other line of business or not, except dining rooms in licensed public lodging establish- ments shall pay a license tax based on the number of people for whom he has seats or accommodations for the service or consumption of food at any one time, in accordance with the following schedule: (a) 0 - 30 seats $15. 00 (b) 31 - 74 seats 30. 00 (c) 75 - 149 seats 45. 00 (d) 150 or more seats 60. 00 (e) Drive-in restaurants, where customers are served while seated in their cars shall pay a license tax of $30. 00. The license required by this paragraph shall be in addition to the license required in paragraphs (a) - (d). • ® • • • -16- (2) The seating capacity and classifications used by the division of hotels and restaurants of the department of business regulation under Section 509. 251 (3) shall be used in this section. The division of hotels and restau- rants of the department of business regulation shall furnish to the appropriate tax collector no later than August 31 of each year the count and classification to be used by the tax collector when issuing occupational license under this section. Section 21. Contracting-- (1) Each person who contracts or sub-contracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, 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 obtain a license as a contractor. The license tax shall be determined by the maximum number of persons actually : employed or to be employed during the license year in the county in which the work is performed and shall be at the following rates: (a) For 1 - 10 $ 9. 00 (b) For 11 - 20 18. 00 (c) For 21 - 30 27. 00 (d) For 31 - 40 36. 00 (e) For 41 - 50 45. 00 (f) For 51 - 100 150. 00 (g) For 101 - 150 225. 00 (h) For 151 - 200 300. 00 (i) For 201 or more employees 375. 00 (2) In determining the number of persons employed all principals shall be deemed employees and be included in the calculation. • • • �- • -17- Section 22. 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 shall pay a license tax of $150. 00. The license re- quired by this section shall be in addition to any other license required by law and the operation of such a place as herein described shall not be construed to be incidental to some other business; provided, that a license may be issued for one night only, upon the payment of $75. 00 but in such cases the tax collector must write across the license the words, "Good for one night only" provided further, that this section shall not apply to hotels or motels of fifty licensed units or more paying an occupational license as provided in Section 205. 251; provided further, that no such limitation of licensed units as hereto- fore provided shall affect the license of hotels previously issued. (2) Exempted from the provisions of this act are: (a) Variety exhibitions conducted or exhibited in a motion picture theater which pays the annual occupational license tax as provided by law. (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 and paying the show a fixed compensation (not on a percentage basis). (c) Local cultural or concert music organizations or professionals' or artists' organizations which appear under the auspices of such local cultural or concert music organizations. (d) Educational institutions and off-campus professional talent, when employed by such 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 such 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. -18- (f) Dances or variety entertainments 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 square dances and square 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 square dances or square dance competi- tions. Section 23. Electric power plants, gas plants and community tele- vision antenna companies-- (1) Every person engaged in the business of furnishing electric power, gas or community television antenna service for a profit shall pay the following license tax in each county where said service is furnished having the following population according to the last preceding official decennial census: (a) 300, 000 or more $ 450. 00 (b) 200, 000 - 299, 999 375. 00 (c) 100, 000 - 199, 999 187. 50 (d) 50, 000 - 99, 999 150. 00 (e) 49, 999 or less 75. 00 (2) Any person serving less than twenty-five customers shall be exempt from paying this tax. (3) Municipal corporations which own and operate their own electric power plant or gas plant shall not be subject to the above taxes. Section 24. Emigrant or labor agents-- (1) No person, firm or corporation shall carry on the business of an emigrant agent in this state without first obtaining a license therefor from the county tax collector of each county in which emigrants are to be solicited. (2) The term "emigrant agent" as contemplated by this section shall be construed to mean any person, firm or corporation engaged in hiring laborers, or soliciting emigrants in this state, to be employed beyond the • -19- limits of this state; provided, however, that the provisions of this section shall not apply to the United States employment service, the war manpower commission, the division of labor and employment opportunities of the department of commerce or any state or federal agency engaged in recruiting or referring laborers for employment beyond the limits of this state. (3) Any person, firm or corporation, shall be entitled to a license which shall be good for one year, upon the payment to the county tax collector the sum of $1, 500. 00 which license shall be valid only in the county where purchased. Section 25. Fortunetellers, clairvoyants, etc. -- (1) Every fortuneteller, clairvoyant, palmist, astrologer, phrenolo- gist, character reader, spirit medium, absent treatment healer, or mental healer and every person engaged in any occupation of a similar nature shall pay a license tax of $150. 00. (2) This section does not apply to Christian churches who heal the sick by prayer or regularly ordained ministers of churches who are members of Florida state spiritualist ministerial association whose charters are filed in the library of congress and on record in the state capital in Tallahassee. Section 26. Fortunetellers, clairvoyants, etc. , county permit required: penalty-- (1) No license to engage in the occupation of fortunetelling or any other pursuit for which a license is required by Section 205. 341. shall be issued to any person unless such person holds a permit therefore given by the board of county commissioners of the county wherein such license is sought. No permit shall be issued until after the following conditions are fulfilled: (a) The applicant shall have been a resident of Florida for at least two years and shall be a registered voter in the county where the permit and license are applied for. -20- (b) The applicant shall establish good moral character by not less than five reputable citizens of the county. (c) The application, with a recent photograph of the applicant which shall become a permanent part of the permit shall be presented to the clerk of the board of county commissioners, who shall make investigation and examination of the applicant and report the results thereof to the board of county commissioners at its next regular or special meeting. (d) The board of county commissioners shall consider the appli- cation and the report of the clerk and order the permit either issued or denied. The order of the board shall be made in triplicate, with the original given to the applicant, one copy retained by the clerk and one by the licensing official. (2) Any official who shall issue a license provided by Section 205. 341 upon an application not accompanied by the permit required by the section shall be guilty of malfeasance and subject to removal from office. (3) All county law enforcement officers shall aid and assist the clerk of the board of county commissioners in conducting the examination of any applicant for the permit required for this section. (4) Every licensee comprehended by this section shall at all times while engaging in the occupation for which licensed display at his place of busi- ness both his license and the permit herein required. Failure or refusal so to do shall be prima facie evidence of engaging in such occupation without a license. (5) Anyone guilty of engaging in any occupation comprehended by Section 205. 341 without a license and the permit required by this section or who shall obtain any such permit or license by fraud or deceit shall for the first offense be guilty of misdemeanor of the second degree, punishable as provided in Section 775. 082 or 775. 083. For a second or subsequent offense, he shall be guilty of a misdemeanor of the first degree punishable as provided in Sections 755. 082 or 775. 083. • -�1- (6) This section does not apply to Christian churches who heal the sick by prayer or to regularly ordained ministers of churches who are members of Florida state spiritualist ministerial association whose charters are filed in the library of congress and on record in the state capitol in Tallahassee. Section 27. Insurance adjusters--All persons acting as insurance adjusters shall pay in each county in which they operate a license of $7. 50. The provisions of this section shall not apply to insurance agents. Section 28. Junk dealers - license requirements; penalty-- (1) In construing this section unless the context otherwise requires, the following words or phrases shall mean: (a) "Junk" means old or scrap copper, brass, rope, rags, batteries, paper, trash, rubber, debris, waste, junked, dismantled or wrecked automobiles or parts thereof, 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 shall include garbage dumps and sanitary fills. (c) "Person" means any individual, agency, firm, association or corporation. (d) "Junk dealer" means any person who is not a traveling junk dealer within the purview of Section 205. 372 and is engaged in the business of maintaining and operating a junkyard. (e) "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. (f) "Scrap metal processor" means a person maintaining and operating a scrap metal processing plant. ® • • • -22- (g) "Metals" means copper, brass, and bronze pipe, piping and tubing and wire which is or can be used for transmission or distribution in a utility or communications system. (h) "Transmission or distribution" means that part of a utility or communications system which extends from the point of origin of such utility or communications system to the service entrance of the consumer or user. (2) Every person engaged in business as a scrap metal processor shall pay a license tax of $75. 00. (3) Every person engaged in business as a junk dealer shall pay a license tax of $50. 00. (4) (a) Every person licensed as a junk dealer or scrap metal pro- cessor when purchasing any article shall keep a full and complete record of each transaction showing from whom and when each article was purchased or acquired and to whom sold and the date of such sale. (b) Every person licensed as a junk dealer or scrap metal pro- cessor when purchasing metals shall keep the following additional information:. The record schallinclude a receipt signed by the seller, and a copy of such receipt shall be given to the seller. This receipt shall reflect the quality and quantity of metals purchased, the seller's name and address, the license number of the seller's motor vehicle conveying the metals and the number of the seller's drivers license. (c) The records required to be kept by paragraphs (a) and (b) shall be maintained by the purchaser for a period of not less than one year and shall at all times be subject to inspection by any law enforcement officer commissioned in the state. (5) Purchase of metals from 'minors in excess of ten dollars is pro- hibited. • ® ® • -23- (6) Any person violating any provision of this section shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not to exceed $1, 000. 00 or by imprisonment in the county jail not to exceed 6 months or both. Section 29. Liquified petroleum gas: distributors, installers, and manufacturers--.All persons who deal in liquified petroleum gas, either as distributors, installers or manufacturers, shall pay the following license taxes to the counties in which they operate however such persons shall be exempt from the provisions of Section 205. 301 and 205. 323. (1) Manufacture of appliances and equipment for use of liquified petroleum gas -- $62. 50. (2) Installation of equipment to be used with liquified petroleum gas -- $25. 00. (3) Dealer in liquified petroleum gas, in appliances and equipment for use of such gas and in the installation of appliances and equipment -- $62. 50. Section 30. Manufacturing, processing, quarrying and mining-- (1) Every person engaged in the business of manufacturing, processing, quarrying or mining must obtain a license under this section. The amount of the license tax shall be determined by the maximum number of persons actually employed, or to be employed, during the license year in the county in which the work is performed and shall be at the following rates: (a) 1 - 10 employees $ 15. 00 (b) 11 - 20 employees 30. 00 (c) 21 - 30 employees 45. 00 (d) 31 - 40 employees 60. 00 (e) 41 - 50 employees 90. 00 (f) 51 or more employees 150. 00 In determining the number of persons employed all principals shall be deemed employees and shall be included in the calculation. -24- (2) No license shall be required under this section where the manu- facturing, processing, quarrying, or mining is incidental to and part of some other business classification for which a license is required by this chapter and is carried on at the place of business licensed under such classi- fication. Section 31. Miscellaneous businesses not otherwise provided--Every person engaged in the operation of any business of such nature that no license can be properly required for it under any other provision of this chapter or other law of the state, shall pay a license tax of $150. 00; provided, that no license shall be required for the growing or producing of agricultural and horticultural products. Section 32. Moving picutre shows, theaters and drive-in theaters-- (1) Owners, managers or lessors of theaters or halls employing traveling troupes, theatrical, operatic or minstrel, giving performances in buildings fitted up for such purposes, or moving picture shows giving exhibi- tions in buildings permanently used for such purposes, or drive-in theaters, shall be allowed to give as many performances or exhibitions in such buildings, theaters or areas as they wish on payment of the following license tax: (a) In cities or town of twenty thousand inhabitants or more, shall pay a license tax of $300. 00 per annum. (b) In cities or towns of less than twenty thousand and more than fifteen thousand inhabitants, shall pay a license tax of $225. 00 per annum. (c) In cities or towns of less than fifteen thousand and more than ten thousand inhabitants, shall pay a license tax of $150. 00 per annum. (d) In cities or towns of less than ten thousand and more than five thousand inhabitants, shall pay a license tax of $75. 00 per annum. (e) In cities or towns of less than five thousand inhabitants, shall pay a license tax of $15. 00 per annum. • • ' ® • ® • -25- (2) Whenever any moving picture show, theater or drive-in theater is located outside the limits of any municipality, the license tax shall be based on the population of the nearest municipality. Section 33. Pawnbrokers-- (1) Every person engaged in the business of pawnbroker shall pay the following license tax in each county of the state having the following population according to the last official decennial census: (a) Twenty thousand or more for each place of business -- $225. 00. (b) Less than twenty thousand for each place of business -- $150. 00. (2) No person licensed to engage in the small loan business under the provisions of chapter 516 shall act as a pawnbroker. (3) Pawnbrokers shall keep a complete and true record of all trans- actions, showing from whom each article of their stock was purchased or pledged, the date of the transaction and the date and to whom each article was sold, which record shall at all times be subject to the inspection of all police or peace officers. (4) Any person violating the provisions of this section shall be guilty of a misdemeanor of the second degree, punishable as provided in Section 775. 082 or 775. 083. Section 34. Pawnbrokers: reports to sheriff: penalty--Every person engaged in the business of pawnbrokers, licensed under Section 205. 434, shall make monthly reports to the sheriff of the county in which such business is operated of the information required to be maintained by such pawnbrokers under the provisions of Section 205. 434, and any person failing to make such report shall be subject to the penalty provided in said section. Forms for the preparation of the reports required herein shall be prescribed and furnished by the department of law enforcement. '' \'' • , , • • '� • -26- Section 35. Permanent exhibits--Anyone who operates for a profit in this state a permanent exhibit shall pay a license fee of $150. 00 for each exhibit in the c ounty where the exhibit is located. Section 36. 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 a consideration, whether or not such endeavor be regulated by law, shall pay a license tax of fifteen dollars for the privilege of practicing, which license shall not relieve the person paying same from the payment of any license tax imposed on any business operated by him. (2) Every person engaged in a profession, business or occupation regulated by law where licensing and qualification standards are required shall display and exhibit to the tax collector the license for the current year prior to the tax collector issuing an occupational license pursuant to this chapter. (3) An occupational license shall not be required where a person, although licensed by law under a regulatory statute, is prohibited from en- gaging in a profession, business or occupation unless under the direct super- vision. (4) Every individual or group of individuals who operates a branch office, or any professional corporation which operates an office in which a profession is practiced, shall license each office in which the profession is practiced. Section 37. (1) Every person engaged in any business in any county as owner, agent, or otherwise, that performs some service for the public in return for a consideration, shall pay a license tax in each county ba sed on the maximum number of persons actually employed, or to be employed during the license year, in the following amounts: '• J 1111111 • • • -27- Owner and no employees $ 5. 00 1 - 5 employees 11. 00 6 - 10 employees 27. 00 11 - 15 employees 40. 00 16 - 20 employees 56. 00 21 or more employees 75. 00 (2) No license shall be required under this section for any business the principal function of which is the performance of some service for the public in return for a consideration when the nature of the service is such that an occupational license is required of the business by some other law of this state; but this provision shall not be construed to exempt service departments of merchandising and other lines of business from the license required by this section, with the exception of gasoline service stations with not more than three persons engaged in the performance of a service for a consideration. (3) In determining the number of persons employed all principals shall be deemed employees and be included in the calculation. Section 38. Refrigerator and tank cars-- (1) Every person owning, controlling or operating refrigerator or tank cars, or both, on or over any railroad or part thereof, or leasing or renting any such cars to any other person to operate on or transport freight on or over any railroad or part thereof in this state shall, on October 1 of each year, make return to the department of revenue under oath, in such form as it may provide, of the number of refrigerator, tank or other cars mentioned in this section owned, used or operated, leased or rented to be used on or over any railroad or any part thereof in this state, and shall, on the same day, pay to the department of revenue a license tax of $500. 00; provided, that this section shall not apply to any railroad company upon which a license tax is otherwise provided when such railroad company owns the cars it operates; provided further, that no further license tax shall be imposed by any county or municipality. (2) All license taxes collected under this section shall be paid into the state treasury by the department of revenue as provided by law. • MIR ® • • -28.. Section 39. Retail store license-- (1) For the privilege of conducting, engaging in and carrying on the business of a retailer as defined in this section, there is hereby levied and assessed upon every person or association of persons as herein defined, for each store located and operated within this state by such person or association of persons, an annual license tax in the sum of $15. 00. (2) The following words, terms and phrases when used in this section have the meaning ascribed to them, except where clearly indicates a different meaning. (a) "Retailer" includes every person engaged in the business of making sales at retail. (b) "A retail sale" or "sale at retail" means any sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property; provided, that no sale shall be construed to be a "retail sale" where goods, wares, and merchandise are sold in wholesale quantities at whole- sale prices by licensed wholesale dealers under standing orders or through outside salesmen as distinguished from sales of small packages at retail prices or is sold in wholesale quantities and at wholesale prices to any governmental institution, subdivision or agency, (3) The term "retailer" shall not include bulk plants or filling stations engaging principally in the sale of gasoline and other petroleum products; ice plants or ice dealers engaging principally in the sale of ice; bakeries and other manufacturing or processing plants selling only the products manufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor store provided however, that where food or intoxicating liquors are sold in connection with a principal business, but only incidental thereto, said principal business shall not be exempt from the license tax imposed herein, Provided, further, that incidental sales not otherwise excepted in this subsection made by a licensed wholesaler to consumers at wholesale prices, shall not be construed to be • + 11111 • -29- retail sales unless such sales exceed five per cent of such wholesaler's total sale. Section 40. Telephone systems--Every person engaged in the business of owning or operating telephone systems in this state for profit shall pay a license tax in each county in which they operate according to the following schedule: (1) On the first one thousand phones or instruments, or fraction of one thousand, 15 cents for each phone or instrument operated or installed; (2) On the second one thousand or fraction over one thousand, 12 cents for each phone or instrument operated or installed; and (3) On all over two thousand 9 cents for each phone or instrument operated or installed. Owners or managers of telephone systems operated or having installed less than one hundred phones or instruments shall not be re- quired to pay a license tax. Section 41. 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, broker or otherwise, shall pay a license tax of $37. 50 for each place of busi- ness. (2) No license shall be required under this section where the trading, bartering, buying, lending or selling is incidental to and a part of some other business classification on which an occupational license tax is imposed by this chapter, or other law of the state. Section 42. 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, shall pay a license tax of $15.,00 which shall entitle him to maintain one place of business, stationary or movable, and shall pay $15. 00 for each additional place of business; provided that the license for each bulk plant or �1 ® i it • -30- depot of wholesale dealers in petroleum products shall be $37. 50. Vehicles used by any person for the sale and delivery of tangible personal property at wholesale from his established place of business on which a license is paid shall not be construed to be separate places of business, and no license may be levied on such vehicles or the operators thereof as salesmen or otherwise by the county or municipality, any other law to the contrary not- withstanding. (2). No license shall be required under this section where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of some other business classification for which an occupa- tional license is required by this or another law of this state and is carried on at the place of business licensed under such other classification, nor shall this section apply to any person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products. Section 43. Vending Machines-- (1) As used in this section the following words shall have the meanings set forth in this subsection: (a) "Merchandise vending machines" means any machine, con- trivance 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 merchan- dise without the necessity of replenishing the device between each operation. (b) "Merchandise vending machine operator" means any person who operates for a profit thirty-five or more merchandise vending machines. (c) "Service vending machine" means any machine, contrivance or device which is set in motion or made or permitted to function by the in- sertion of a coin, slug, token or paper currency and which dispenses some service or amusement. (d) "Service vending machine operator" means any person who operates for a profit thirty-five or more service vending machines. • • -31- (e) "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. (2) 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 above vending machines shall pay a license tax according to the following schedule except the exemptions allowed in subsection (3): (a) Merchandise vending machines, $7. 50 for each machine; provided that when any merchandise vending machine is located in and operated only in a place of business for which a license has been duly issued for trading, buying, bartering, serving or selling tangible personal property under this or other laws of this state, the license tax thereon shall be $3. 00 for each machine. (b) Merchandise vending machine operators, $75. 00 for the privilege of engaging in such business and shall further pay an annual license tax of 75 cents for each machine. (c) Service vending machines, $7. 50 for each machine. (d) Service vending machine operators $187. 50 for the privilege of engaging in such business, and shall further pay an annual license tax of $1. 80 for each machine. (e) Laundry equipment, 75 cents for each piece of equipment. (f) Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public, $10. 50 for coin-operated radios, television sets, vibrating mattresses or similar devices installed in guest rooms in hotels, tourist homes, tourist courts, rooming houses and other businesses providing housing accommoda- tions for the traveling public, and further pay an annual license tax of 30 cents for each device. • • -32- (g) Penny vending machines, 75 cents for each machine. (3) The following vending machines and lockers are exempt from the tax provided by this section: (a) All vending machines which dispense only United States postage stamps, unadulterated Florida produced citrus juices or newspapers are hereby exempt from the payment of any excise or license tax levied by the state or any county, municipality or other taxing districts thereof. (b) Penny 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 railroad, bus, airport stations, or depots, and in hotels, boarding houses, restaurants and rest rooms for the convenience of the public. (d) All coin-operated telephones which are otherwise subject to tax under Section 205. 512 of this chapter. (4) All machines licensed under paragraphs (a), (b) and (c) of subsection (2) shall display in a prominent place on each machine a proper sticker or decal, to be furnished or approved by the department of revenue, showing that the • tax has been paid. (5) Whenever any tax collector shall find any vending machine required to be licensed under this section to be operated without a current valid license he shall attach to the machine a notice of delinquent taxes, said for to be pro- vided or approved by the department of revenue. Any person who removes notice of delinquent taxes or who removes any moneys from the machine before license taxes are paid, shall be guilty of a misdemeanor of the second degree, punishable as provided in Sections 775. 082 or 775. 083. If at the end of ten days the license tax remains unpaid the tax collector shall deliver to the sheriff a warrant as prescribed by Section 205. 121. -33- 41, Section 115. Section 206. 11. Florida Statutes, is amended to read: 206. 11 Penalties. -- (2) Any person: (a) Who willfully refuses or neglects to make any statement, report, or return required by the provisions of this law; (b) Who knowingly makes, or assists any other person in making a false statement in a return or report or in connection with an application for refund of any tax; (c) Who knowingly collects, or attempts to collect or causes to be paid to him or to any other pers on, either directly or indirectly, any refund of such tax without being entitled to the same; or (d) Who violates any of the provisions of this chapter, a penalty for which is not otherwise provided, shall be guilty of a misdemeanor of the second degree punishable as provided in Sections 775. 082 or 775. 083. For a second or further offense, such person shall be guilty of a misdemeanor of the first degree, punishable as provided in Sections 775. 082 or 775. 083, and in addition thereto the department may revoke or suspend the license of any violator. Each day or part thereof during which any person engages in busi- ness as a distributor without being the holder of an uncanceled license as pro- vided by this part shall constitute a separate offense within the meaning of this section. In addition to the penalty imposed by this chapter, the defendant shall be required to apy all gas taxes and penalties due to the state; The penalties provided in this section shall be in addition to those provided for in Section 206. 44. Section 44. Water companies and sewage disposal companies-- (1) Every person engaged in the business of operating water companies or sewage disposal companies shall pay the following license taxes in cities and towns having the following populations according to the latest official de- cennial census: • • • • -34- (a) 40, 000 or more $ 450. 00 (b) 30, 000 39, 999 300. 00 (c) 20, 000 -- 29, 999 150. 00 (d) 10, 000 19, 999 112. 50 (e) 5, 000 -- 9, 999 75. 00 (f) 3, 000 -- 4, 999 37. 50 (g) 1, 000 -- 2, 999 22. 50 (h) 999 -- or less 15. 00 (2) For the purpose of this section any person furnishing water or sewage disposal service for profit shall be construed to be a water company or sewage disposal company; provided, that persons having wells or sewage dis- posals for private use and who may furnish not more than twenty-five neighbors with water or sewage disposal, shall be exempt from the provisions of this section. (3) Municipal corporations which own and operate their own water plants and sewage disposal systems shall not be subject to the above license tax. Section 45. Farmers Markets, Flea Markets, etc. , where individuals sell from stalls-- In lieu of the licenses required under Section 31 for operators of Farmers' Markets or Flea Markets, and the license required for individuals under Section 42 the operator of the business may purchase a license according to the following schedule. $50, 00 plus $3. 00 per dealer for the maximum of dealers to be operating on the premises at any one time. Maximum license under this Section shall be $300. 00. Section 46. The Tax Collector shall receive as his commission for collecting these licneses, the same being hereby established as the cost of collecting the license taxes, the following commissions: (a) Ten per cent (10%) of the first Five Thousand Dollars ($5, 000. 00) of licenses collected. V • ! • . • -35- , (b) Five per cent (5%) on all amounts collected over, Five Thousand Dollars ($5, 000. 00). Section 47. This ordinance shall take effect immediately upon its adoption and the receipt by the Clerk of this Commission of acknowledgement from the Secretary of the Department of State of its filing in his office. w - 0 • • 111111- • , ����►7i,� �� STATE OF FLORIDA V1iE �Y THE CAPITOL tCr TALLAHASSEE 32304 ,,GOD.W8 RICHARD (DICK) STONE SECRETARY OF STATE ^ October 18, 1972 Honorable Earl R. Adams Clerk of Circuit Court Monroe County Post Office Box 1680 Key West, Florida 33040 Dear Mr. Adams: As requested by telephone today, we are enclosing a photographic copy of the certified copy of Monroe County Ordinance No. 5-1972 (72- 5), which was officially filed in this office on August 28, 1972. In our letter of acknowledgement of that date, we advised you that occupational license tax ordinances must also be filed with the Department of Revenue before becoming effective, pursuant to Chapter 72-306, in the event you have not yet done this. Kindest regards. Cordially, RICHARD (DICK) STONE Secretary of State 7e // By (Mrs. ) Nancy Kavanaugh Acting Chief, Bureau of Laws NK/eh Enclosure