Ordinance 88-072 A~ E~ERGENCY ORDINANCE AMENDINO COLLIE~ COUNTY
ORDINANCE NO. 81-42 BY DECREASING THE OCCUPATIONA~-
LICENSE TAX FOR THE OCCUPATION CLASSIFICATIONS
./ OF: FARM, GROVE, HORTICULTURAL, FLORICULTURAL,
..'.~' TROPICAL PISCICULTURAL, AND TROPICAL FISH FAR/~
. ~. PRODUCTS; CEMETERI~, MAUSOLEUMS, ETC.;
"~ CIRCUSES, TRAVELING SHCRfS, TENT SHOWS, SIDE
.'=~, ETC.; DANCE HALLS AND VARIETY EXHIBITIONS; ELECTI~XC
PO~ER PLANTS, GAS PLANTS, CO~9~JNITY TELEVISION
-~-' ARTENNA COHPANIES; EMIGRANT OR LABOR AGENTS; FORTUNE-
,.~ d~ TELLERS, CLAIRVOYANTS, ETC.; JUNK DEALERS; LIQUEFIED
--- =~ PETROLEUM GAS DISTRIBUTORS, INSTALLERS AND
MANUFACTURERS, MISCELLANEOUS BUSINESSES NOT
OTHERWISE PROVIDED; PAWNBROKERS; PERMANENT EXHIBITS;
AND VENDING MACHINES; PROVIDING FOR DECLARATION
OF AN EMERGENCY~ PRO%~DING FOP. CONFLICT AND
SEVERABILITY; PROVIDING AN EFFE~ DATE.
WHEREAS, Collier County Ordinance No. Sl-42 regulates the
ls#uance, fees and penalties associated ~lth Occupational
Licenses within Collier County; and
W~E~EAS, the Board of County Ommtaalonsra o£ Collis=
County, Florida, desires to maintain e~uitable and current
regulations for all Collier County businesses.
NOW, ~, BE IT ORDAINED BY T~E BOARD OF COUNTY
CO~MISSi~ OF COLLIE~ COUNTY, FLO~TDAs
SECTION C~E. Section 12 of Ordinance No. 81-42 Amended.
Section 12 of Ordinance No. 81-42 is hereby ame~,~o ~-~ed
as followm: ~ ~-o ~
Far~Fl°ricult~!°
Section 12. Farm, Grove, Horticultural,
Tropical Plscicultural and Tropical Fish
Certain Exemptions.
All farm, grove, horticultural, floricultural,
piscicultural, and tropical fish farm preduc~s
manufactured therefrom, except intoxicating llguors, wins,
or beer, shall be exempt from all forms of license t~x,
county and municipal, when the sum is being offered for
sale or sold by the farmer or gro~r produoing said
products. The management of ~holeaale 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 horticultural products without obtaining individual
licenses, but individual licenses shall be required of such
tenants unless such license is obtained for the marke~.
1
Words seFuek-eheeugh are deleted~ weeds ~ are &.dded.
(2) Zvery person, other than nonpro£1t cooperative
engaged In the business of packing; processing, or canning
agricultural products not grown by him, sim11 for each place
of business pay a license tax cZ $15.00, plus $3.00 for each
five persons employed thereatt provided slid licenses ihall
not exceed $isg~0e ~100.00.
SECTION TWO. Section 19 of Ordinance No. 81-42 Amended.
Section 19 of Ordinance No. 81-42 is hereby ~mended to re~d
as follows ~
Section 19. Ce~eteries; Nausol~mm, Etc.
Every person engaged in the business o£ operating for
profit a cemetery, mausoleum or similar place or institution
shall be each place of business pey a lic6nse tax of
$100.09.
SECTiON T1~F.~, Section 20 of Or~Lnance lqo, 81-42 Amended,
S~ction :20 of Ordinance l~o, 81-42 is hereby mnended to
u follows:
Section :20. Circuses, TTaveling Sho~, Tent Sho~;
Side Shows ~ License Taxes.
~1~ Traveling shc,es o£ all kinds, lflcludlng circuses,
exhibitions, amusement enterprises; carnivals; rodeol; gauss
or tests of skl~l; riding devices, dremtic repertoire,
a~l other shows or amusements, or ~ny exhibitions giving
performances under tents or tempora~ strvctures o~ any
kind, whether such tents or temporary structures are cc~ered
or uncovered, shall pay a license tax o£ $ttt,O~ $100.00 for
each day.
(2) For the purposes of sub~ection I1}, the g~e, riding device,
or other sho~ charging the highest adndssion or fee shall be
considered the ~ain sho~ in determining the license tax to
be levied. When there is more ~han ons such sho~ charging
the same admission, any one of the s~ may be considered
the main show.
(3! Any of the shows covered in this section ~hich have pa~d the
license tax provided ~for in subsection (l) shall be alloyed
2
Words steuek-theeugh are deleted; words ~rlined axe added.
to operate a aide show upon the payment o£ & license tax o£
$30.00 for each day. All concessions, r~dlng devices~
g~s, o~ e~b~b~ons o~ ~y kl~ s~l~ ~ cons~det~
sha~ ~ lev~ on each such side sh~ pt~d~
license shall ~ ~ssu~ ~or a side Ih~ ~less a
(4} ~e license t~e~ provid~ ~or ~ ~h~ ~=~on ~1~
col~ect~ ~or each day ~ a~on ~ c~rg~,
e~on~ ~n~one~ In thl~ ~lon ~n ~=h ~h~
e~bition i~ ~nan~l~ l~at~ ~n on~ place, u~n
pa~n~ o~ ~ix ~ the ~u~l ~ o~ ~he ~a~l~
t~. H~ver, a l~cense ~s~u~ ~er th~a ~sect~on
~ q~d onl~ for the place Eot ~ch ~t was or~q~ll~ t~n
out, and the t~ collector e~ll eo ~tate ~n ~tinq on
face o~ each such
~5~ ~ ~r~ the prov~Eon~ o~ th~ ~ect~on are ~l~c
e~[~io~ ~ ~b[t~ ~1~ ~ ~ fide non-pro~t
organlzatio~.
SE~ ~. Section 24 o~ Ordl~ce No. 81-42 ~~.
~ction 24 of Ordinance No. 81-42 ~s ~re~ ~~ to ~ead
as roll,s ~
Section 24. Dance Halls, Variety ~itio~, Etc.
(1~ Eve~ ~rson who o~ra~es ~y place for profit ~ere ~clng
~s ~itt~ or where enterta~nt ~1 pr~d~ for
charge, such as variety pr~r~ or e~itio~, s~11
license t~ of ~s,ee ~;00.0~. ~e l~ce~e r~lr~
this section shall ~ in a~lt~on to ~ other
r~lr~ ~ law, ~ the ~ra~ion of ~ch a place
descrl~ s~ll not ~ const~ ~ ~ ~ncidental to
other ~siness~ provided, t~t a lice~e My ~ il~ for
one night only, u~n the ~nt o~ $}~9w95 ,67.0~, ~t ~n
Words s~ek-~heeugk are doleted~ words underlined are added.
(2)
such cases the t~ collector mu~t ~rite across the license
the ~rds, "~ for one nigh~ only", pr~ld~ further, t~t
this section shall not apply ~o hotels or ~tels o~
llcens~ ~l~s or ~re paying ~ ~tlo~l llcl~l
provld~ for In ~ctlon 18~ provld~ f~the~, that no
l~tatlon o~ licens~ vnlts as heretofore provld~
e~fect the license o~ ~tell prevt~sly
~t~ rrm the pr~tslou of tMs act ares
(a) variety e~btttons ~t~ or ~ltg In
picture theater, stage theater or d~£ve-in theater
whichpays the annual occupational license tax as
provided in Section 35 of this Ordinance.
(b) Any traveling variety sho~ or band vhlch per£oms under
the control of a charitable or fraternal organization,
with the organization putting on the sho~ on its o~n
account and paying the sheba £1xed co~pensation {not
on a percentage basis).
(c) Local cultural or concert ~msic organizations or
professional or ~rtlsts' organization~hlch appea~
under the auspices of such local cultural or conoe~t
music organization.
~ducational Institutions and off-ca~pus professional
talent, when employed by such institutions for student
entertain~ent, such es sports events, ~lc&l
concerts, dance bands and dra~atic productions, umier
the auspices of such educational institutions.
Traveling sho~s put on by local~erchants, ~here~o
admission is charged, either directly or by increasing
the price of items sold.
(f) Dances or variety entertsinmen~ given by local
performers, the proceeds of~hich are given to local
charities.
(g) ~ny dance held by any~roup of private individuals
hold sq'u~re dances and square dance cc~petitions for
recreation rather than profit, and vhere the only
charge,ads is to cover actual expenses incurred b y the
Words s~aek-th~eagh ars deleted~ ~ords underlined are added.
individuals In sponsoring ~he square dances or square
dance competitions.
SZCTIO~ FIVE. Section 25 of Ordinance No. 81-42 A~ended,
section 25 of Ordinance No. 81-42 is hereby a~nded to read
as follows:
section 25. Electric Po~er Plants, (~as Plants, Comemn£ty
Television Antenna Cc~paniss.
(1! Except as othe~wise provided in this ordinance, every person
engaged in the business of furnishing electric po~r, gas,
or community television antenna service for a profit in
Collier County shall pay a license tax of $tt5,99 $100.~0;
provided, however, persons engaged in utilities franchised
by the County, for which a franchise fee is paid, shall pay
a license tax of ~t~9,99 $67.00.
(2) The follo~ing shall be exempt frc~ the tax provided £o~ in
this section:
(a) Any person serving less than twenty-five customers; and
(b) ~h~nicipal corporations vhich o~n and operate their mm
electric po~er plant or gas plant.
SECTION SIX. Section 26 of Ordinance No. ~1-42 A~ended.
section 26 of Ordinance Ho. ~1-4~ is hereby a~ended to read
as follows:
Section 26. Emigrant or Labor Agents
So person, firm or corporation shall ca~ry on the business
(1)
(2)
an emigrant agent in this state vithout first obtaining a
license therefor frc~ the county tax collector of each
county in which emigrants are to be solicited.
The term "emigrant agent", as contemplated by this lecttoll,
shall be construed to ~ean any person, £1m or corporation
engaged in hiring laborers, or soliciting e~igrantl in this
state, to be employed be¥o~xl the limits of this atate~
provided, however that the provisions of this section shall
not apply to the United States eseplol~ent service, the Ilar
~anlx~r cmeaission, the division of labor and employment
opportunities of the department of coat, arcs; or any state or
federal agency engaged in recruiting or referring laborers
for employment beyond (he limits of this state.
Any person, £1rm or corporation, shall be entitled to a
license, which shall be good for one year, upon the palfluent
to the county tax collector the r~u o£ 0t78~S799 $!00.00,
which license shall be valid only in the county
purchased.
SECTION SEVE~.
Section 27 of Ordinance No. 81-42 Amended,
section 27 o£ Ordinance No. 81-42 Is hereby amended to read
follows~
Section 27. Fortunetallars, Clairvoyants, Etc.
(1) Every fortuneteller, clairvoyant, pal~Lmt, phrenologist,
character reader, spirit medium, mental healer, and every
person engaged in any occupation of a sl~Llar nature shall
pay a license tax of ~Sf~ ~100.00.
~a~--Vhis-see~Aon-doea-ne~-appty-te-ehr~stAan-eh~rehes-vho-heaL
~he-s~ek-by-p~aye~-e~-reguta~y-e~da~ned-nLtn~sters-e!
ehurehes-whe-a~e-memberm-e~-tha-Ptee~da-Geate-ap~e~tual~et
Asoo~a~on-whese-ehaz~e~s-are-fi~ed-~n-the-state-eapA~o~-in
Vattahasmee,
SECTIO~ EIGHT. Section 31 o£ Ordinance No. 81-42 Amended.
Section 31 of Ordinance No. 81-42 is hereby amended to read
aa follows:
(1)
Section 31. Junk Dealers~ License Requirements; Penalty.
In construing this section, unless ~he context otherwise
requires, the follovingworda or phrases shall mean~
(a) "Junk# means old scrap metals, rope, rage, batteries,
paper, trash, rubber, debris, waste, ~unked,
dismantled, or wrecked automobiles or parts thereof,
Iron, steel, and other old scrap ferrous or non-ferrous
material.
(b) "Junkyard" means an establishment or place of business
which is maintained, operated, or u~ed for storing,
keeping, buying, or selling ~unk, or £or the
nmintenance or operation of an automobile graveyard,
and the term shall include garbage dumps and san~ta~-y
fills.
6
~rorde struek-threugh are deleted; words mulerlined are added.
(2)
(3)
(4)
(c) "Person" means any individual, agency, fire,
association or corporation.
(d) -Junk dealer" moans any person who engages in the
business o£ storing, keeping, buying or selling ~unk.
(e} "scrap moral processing pl&n? means an establislmmnt
or place of business maintaining and operating
nmchinery and equilmmnt us~d to process scrap iron,
steel and other metals to flpecifications prescribed by,
and for sale to, mille and foundries.
~Scrap metal processor" me,ns a person maintaining and
operating a scrap metal pr¢~esaing plant.
(gl "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
c~,~nications system..
(h) "Transmission or distribution" means that part of a
utility or co~uunlcat~ons .system which extends frc~ the
point of origin of such utility or co~adnications
system to the service entrance of the consumer or user.
Ever~person engaged in business as a scrap mots1 processor
shall pay a license tax of $}~9w99 $~00.00.
Every person engaged in business as a Junk dealer shall pay
a license tax of $100.00.
(a) Every person licensed as a ~unk dealer or acrap smtal
processor when purchasing any article shall keep a full
and complete record of each transaction sho~ing fram
whom and when each article~as purchased or acquired
and to whom sold and the date of such sale.
(b) Every person licensed aa a Junk dealer or scrap metal
processor when purchasing metals shall keep the
following additional lnforma~lon~ the record shall
include a receipt signed by the eellerl and a copy of
such receipt shall be given to the seller. This
receipt shall reflect the qualityandquantity o£
~orda s~aek-th~eagh are deleted~ vords underlined are added.
m~tels puzch~sed~ the seller*s nam~ ~nd ~ddzess~ ~he
license number o~ ~he s~ller*s ~or ve~c~e con~ing
lice~e.
(c) ~e r~ords ~e~Ar~ ~o ~ ke~ ~ paragrap~ ~a~ ~
o~ no~ less ~han one year ~ s~ll a~ all ~ ~
s~ec~ ~o ins~c~lon ~ any la~ en~orc~n~ o~fice~
c~ion~ in ~e ~tate.
~5~ ~rchase o~ ~tals fr~ minors in excess o~ ten dollars la
p~ohibit~.
SEC~ :~I~. Section 32 o~ Ordi~ce Ro. 81-42 ~~.
Section ~2 o~ Ordin~ce No. 81-42 la here~ ~~ to re~
as roll,s:
~ction ~2. Ll~e~l~ Petrole~ ~; Dlstrl~tors,
Installers ~d ~nu~act~ers
Ail ~sons ~ho deal in libelled ~trole~ gas, eithe~ as
distributors, lnstallezs or ~nufactucers, s~ll ~y ~a
roll,lng lice~e t~ea to the co,ties in ~hich th~ o~ate;
h~ve~ such ~sons shall ~ exit f~m the provisio~ o~
~ctio~ 23 and 25 o~ this ore--ce.
~nufacture o~ a~liances and ~:i~nt ~o~ use o~ ll~efl~
~t~ole~ gas 8~99 ~100.00
(2) Installation of ~l~ent to ~ tm~ wl~ li~efi~
~trole~ gas ~ 50.00
(3] ~ale~ In ll~e~l~ ~t~ole~ gas, in a~li~ces ~
~i;~nt ~o~ use o~ ~ch gas ~ In the installation of
appliances and ~i~nt ~.99 ~100.00
SE~ ~. Section 34 o~ Ordin~ce ~o. 81-42 ~~.
~ction 34 o~ Ordinance No. 81-42 la here~ ~~ to re~
~ roll.s:
~ction 34. ~acellaneoua ~slne~ssea not Othe~lse ~r~id~
~e~ ~zaon engag~ In the o~ration of ~y business oz
such ~ture that no license can ~ p~o~rl~ r~lr~ for It ~e~
~ othe~ provision o~ this chapte~ o~ othe~ law oZ the state,
Words s~aek-th~eagh are deleted~ words under!tne~[ are added.
shall pay a license tax o£ SieSta0 S100.00~ provided, that no
license shall be required for the groping or producing of
agricultural and horticultural products.
SECTIO~ ELEVEN. Section 36 of Ordinance No. 81-42 Amended.
Section 36 of Ordinance No. 81-42 Il hereby ~mended to reid
as foll~s=
Section 36. Pawnbrokers~ Reports to Sheriffj Penalty
(1) Ever~person engaged in business as a pawnbroker shall pay a
license t~x of $~,S9 S!00.0~ for esch pl&ce of business.
(2] Pawnbrokers shall keep & co,plate ~nd true record of all
transactions, sho~lng from whom each article of their stock
was purchased or pledged and the d~te of such tr~nsaction,
and the date and to whom each article was sold, which
records shall at all times be subject to ~he inspection of
all duly authorized persons and law enforcement officers.
(3) Every person engaged in business as , pawnbroker in Collier
County shall make monthly reports to the Collier County
Sheriff's Department, containing monthly sun~arios of the
information required to be retained under subsection (2).
Any person failing to make such reports shall be subject to
the penalties provided In Section 6 of this ordinance.
Forms for the preparation of such reports shall be
prescribed and furnished by the Sherl£f's Dep~rtment.
SECTION TWELVE. Section 37 of Ordinance No. 81-42 Amended
Section 37 of Ordinance No. 81-42 is hereby amended to read
as follo~
Section 37. Permanent Exhibits.
Anyone who operates for a profit ~n th/s state a permanent
exhibit ~hall pay a license fee of $~SvO9- *100~0~ for each
exhibit in the county where the exhibit Il located.
SECTION THIRTEEN. Section 44 of Ordinance No. 81-42 A~ended
Section 44 of Ordinance No. 81-42 is hereby ~mended to read
as follows~
Words s~ek-~hreugh are deleted~ ~ords ~nderlined are added.
~ection 44. Vending ~achinee.
· s used in this section the following words shall hav~ the
meaning sst forth in this subsection:
{a} "Nerchandiee vending machines" means any machine,
contrivance or device which Il set in motion or made or
permitted to function by the insertion of a coin, slug,
token or paper currency and dispenses
without the necessity of replenishing the devise
between each operation.
{b) #Merchandise vending machine operatorM sman~ any p~rson
who operates for a profit thirty-five or more
merchandise vending machines.
'Service vending machine# mans any machine,
contrivance or device which is est in motion or made or
permitted to function by the insertion of & coin, slug,
token or paper currency and which disp~nses
service or
(d) 'Service vending machine operator# ma·ns an~ person who
operate· for a profit thirty-five or more service
vending machines.
(e) 'Laundry equipment' means any equip~ent necessary for
the operation of a coin-operated laund~, including
washers, d~yers, pressing or ironing machine~s and soap,
bleach ~ laundry bag dispensing machines.
~ny person who operates for a profit, or allows to be
operated for a profit, in hie place of business or on his
property, any of the above vending machines shall pay ·
license tax according to the £ollowing schedule except the
exemptions allowed in subsection (3).
{a) Nerchandiee vending machines, $15.00 for each machine;
provided that when any s~rchandiee vending ~achine
located in and operated only in a place o£ lmeiness for
which a license bas been duly issued £or trading,
buying, bartering, serving or selling tangible personal
10
~ords stz~ek-thz~gh are deleted; words Iu~erlined are added.
(b)
(3)
property under this or other la~s of this state, the
license tax thereon shall bi $6.00 for each m~chine.
Herchandise vending machine operators, $~se,ee ~!00.00
for the privilege of engaging in such business
shall further pay an a~l lice~e t~ o~ $~.50 for
each~chtne.
(c) Service vendingmchlnes, $15.00 for.each machine.
(d) Se~tce vending ~chine o~rators ~Ot,a~ ~00.00 ~o~
khe privilege gl engaging In such ~lness, ~
further ~y an a~ual license t~ o~ $3.60 for each
~chin~.
(e) ~~~l~nt, $1.50 for each piece of
(i) Coln-o~rat~ radio, television and s~lar devices
lnstall~ In ~slnesses pr~ldlng housing
acc~tions for the traveling ~llc, ~11.00
coin-o~rat~ radios, television s~ts,
mttr~ss~s or sMlir devices l~tlllg In 9est
in hotels, tourist h~s, to~lst co. ts, ro~ng
houses md other businesses p~idin~ housin~
arc--tigris [or the tr~velin~ ~lic, I~
pay an a~ual llcens~ t~ of $0.50 for each device.
(g} Penny vending mchlnes, $1.50 fo~ each~chine.
~e foll~inO ve~lng~chines ~ l~ksrs ~e exit
the ~ax provtt~ ~ this section:
(a) All vending ~chtnes vhlch disuse only ~ntl~
(b)
(c)
postage stamps, unadulterated Florida produced citrul
~uices or newspapers are hereby exempt from the ps,sent
of any excise or license tax levied by the state or any
county, municipality or other taxing districts thereof.
~enn~-operated vending machines located in licensed
places of business and dispensing only nuts, citrus
~uices other food products.
Coin-operated parcel-checking lockers and toilet locks
used in railroad or bus stations, airports, or depots,
hotels, boarding boules, restaurants and restrocam for
the convenience of the puMlic.
Word~ St~dek-thzeugh are deletedj ~ords tmde~/ne4 axe added.
(4) All machines licensed in this section shall display in a
pro~inent place on each machine a proper sticker or decal
sho~lng that the tax has been paid.
(5} Whenever the tax collector shall £1~d that any vending
machine required to be licensed 3nder this section is being
operated without a current valid license, he shall attach to
the machine a notice of delinquent taxes, Such notice shall
indicate that any person who removes the notice or who
removes any money fr~a such machine before the license taxes
have been paid shall be subject to prosecution and
punishment as described in section 6 of this ordinance.
SEC~IO~ FOURTE~. Conflict and Severabllity
In the event this Ordinance conflicts with any other
ordinance of Collier County or other applicable law, the more
restrictive shall apply. If any phrase or portion o£ this
Ordinance Is held invalid or uncon~titutional b~ any court of
competent Jurisdiction, such portion shall be deemed a separate,
distinct and independent provialon and such holding shall not
affect the validity of the remaining portion.
SECTION FIFTEEN. Declaration of Emergency
This Board does hereby declare that an emergencyexiata and
that immediate enactment of thia ordinance ia necesaary, and by
no less than fou~-ftfth~ (4/Sthl) vote of the membership of the
Board does hereby waive notice of intent to coMlder this
ordinance.
SECTIO~ SIlTEd. Effective Date
A certified copy of this ordinlAce; aa enacted, shall be
filed by the Clerk of the ~oard with the Department o£ State o£
the State of Florida, aa soon after enactment aa ia practicable
by depositing the same with the poatal authorities o£ the
government of the United States or special delivery by registered
mall, postage prepaid, to the Florida Dapa~tm~nt of State.
This ordinance shall become effective aa provided in Section
125.66(3), Florida Statutes.
12
Words stL, uek-~hzeugh are deleted~ ~ordl V~d~rline4 are added.
~ASSED AHD I:~LY ADOI'I~D by the Board o£ County Commissioners
of Collier cowry, Florida thls,~, ¥ o£ SeptembeF, 1988,
A~TF. ST ~
J~J~l~ C. GILgS, Clerk;.If
..?~ ,/'/'~', ~ ," .
'," U' ~ ~ ~'~'
-': Approved as.to fora and
Kenneth B. Cu~I~
County Attorney~
~OARD OF COU~ CO~SSIO~KRS
COLLIER COUNTY, FLORIDA
~BURT L, SA~D. ERS, Cha£~an
Words s~uek-~h~eugh a~e deletod~ ~ords ~ are added.
i, iSTA=Z Or YLOaI~A ) '7' ~'
COU~"'.tOF COLLIER ) ° ,. '
I, JA)~S C. GILES, Clerk of Courta tn and fo~ the~'''-'":'.
T~entleth Judicial Circuit, Collier C~lfit~, Florida, do
hereby certify that the foregoing lm a tr~e color of~ .
Ordinance ~o. 88-72
20th (l~y of September, 1988, during Re~II~ 8elmlo~ via
Emergency Procedures.
)fITNESS my hand and the official meal of the Board of
,~i~,~ Co~utt~.Co~ua~selonerm of Collier County, Florida, thSa 20th
day o~ September, 1988.
,d