Ordinance 81-42 OR=II~ANCE ~0. ~,,].,-~2
SEINe AN ORDINARCE ~E~TINO TO OCC~A-
TIONA~ LICENSES~ LE~IN~ ~ OCCUPATIONA~
LICENSE T~ PROIII~ITIN~ ~ PERSON ~OM . ~ '.'
~CAGINO IN OR N~A~INO ~ ~USI~SS,
PROFESSION OR OCCUPATION ~LESS A CO~
LIC~SE S~LL ~VE ~E~ PROUD ~OM
~ CO~ T~ .COLLE~OR~ ESTABLZSHIN~ . '~
C~SSIFI CATIONS OF OC~ATIONS ~
F~ ~A~TZES ~ ~FORCE~ PROHIBIT-
I~ ~O~TZON ~ ~KINO S~ A ~ISDE-
~R~ REPEALING O~IN~CE 72-3~ A~-
O~lSI~ CO~ISSION FOR T~ COLLE~OR ~
P~V~ING ~ EFFE~IVE DA~
SECTION 1.
Local Occupational License Taxes
No peraon ahall engage in or manage any business, pro-
' fession or occupation in collier County for which an occupa-
tional license tax is required by this Ordinance unless &
County license ahall have been procured from the Tax Collec-
tar for Collier County. A separate license shall be re-
qutred £or each place of business. Such license shall
issued to each person upon receipt o£ the appropria~j~
e tax, and satisfaction o£ other applicable condi~tons
prescribed pursuant ~o law. Nothing in
be const~ed ~ exemp~ any person, as defined
of ~is Ordinance, from any o~ar re.ired pe~i~,
or certl~tcat~ or any o~er re~latory enac~en~
State o£ Florida or its political subdivisions. ¥1ol~t_ton~
, o£ this Ordinance shall be pros. ec~ted in accordance w~l~h
provisions of Sect/on 6.
SECTION 2.
(1)
The word "person" means any individual, person, rim,
parnerahip, corporation, .associa~ion, executor,
istr&tor, trustee, ~oint i~enture, satires,
bus/nose ~oto, s~d/ca~s, fiCa/aries, and all
~usines. groups or'O~l~'l~i%l;, ..
(3)
"Charitable or bonsvolent purpose" means the activities
of a person, individual, corporation or
conducted for the benefit of an indefinite number o£
persons to bring them under the influence of education
or religion, relieve them £rom disease, suffering or
constraint, assist them in establishing themselves
life, or to erect or maintain public works'.
"'Local entertainer', moans an entertainer who ts a
permanet~t resident o£, or maintains a psrmangnt place
o£ business in this state.
(4)
(5)
"Local governing authority" means the governing body of
any county or incorporated municipality of this state·
"Taxpayer" means any perDon liable for taxes imposed
vnder tho provisions of thin chapter, any agent
quired to file 'and pay any taxes imposed hereunder, and
the heirs, successors, assignees and tran~;ferees of any
such person or agent.
"Clasniflcation" means tho method by which a business
or group of businesses, is identified by size or type,
~.,
Or both. ~
(7) "Department# means the department of revenue.
"DUStnc~,:~ ", "profession" and "occ~pation" do not
elude the customary .religious, charitable or educa-
tional activities of nonprofit religious, nonprofit
charitable and nonprofit educational tnstitu~ions'~fn
this statej which institutions arc more particualrly
defined and limited as. follows:
(a) Religious Institutions shall mean churches and
(b)
ecclesiastical or denominational organizations, or
established physical places for worship tn this
state at which nonprofit rel~gious services and
activities ere reguXarly conducted and carried
and shall also. mean church cemeteries; ""
Educational insLitutions shall ~aan state tax-~up-
ported or parochial, church and nonprofit private
schools,
colleges or univereitites conducting
;oguln;' classes and ~ourses o{ study, te~uired ;o~
accreditation by or membership in tho Southern
Association of Colleges and Secondary Schools,
Department of Education o~ ~he Florida Council of
,Independent Schools, Nonprofit librar
galleries and museums open to the public are
defined as educational institutions~and eligible
for exemptions.
Charitable institutions shall ~ean only non-p~o~i~
co,orations opera,lng physical ~acili~ies in
..Florida a~ which are provided charitable semites,
a reasonable percentage of which shall be without
cost to ~hose unable to pay.
SECTIOI~ 3.
Occupational hicenr-.ot DuO Date. and .D.nl~quont Penalties.
(a) Ail licen.'.em shall be sold by the Collier county
Tax Collector begining September let of each year
and shall be due and payable on October 1st of
each yoa~ and ~hall expire at mtdnigh~ on
Septembe~ 30~h of the succeeding year.
(b) Those licenmes not renewed by Octobe~ Xst shall be
considered delin~u~n~ and subJeck to a delinquency
penalty of ten percent (10~) for tho month of
October,. plus an additional five perceh~ (5~)
penalty for each month off delinquency thereafter
until paid; provided that the total delinquency
penalty shall not. exceed twenty-five percent (25~)
of tho occupational license fee for the delinquent
establishment. In addition to the penalty, the TaX
Collector shall be entitled to tho £ollo~ing
.(,
collection cost £ee, based on original license
plug penalty which shall be collected £rom delia-
quest taxpayers at the same time of the pa~ment of
license tax and penaltyt
· ~.,')',:..'i'~:~!:,f:'".::~':;':):lO.O0 "-19.gga~'~:?'$.4.O0 ..
::'~ " "20,00 -'29.99 I 6~00
30.00 - 39.90 ~!~' $ 8.00
40,00 oriole llO,O0
(c) Any person who was not liable for a license du~ing
~he first half of ~e license ~oar ma~ be issued a
license during the second half of ~he license year
upon pa~ent of one half (~) the amount fixed as
Be price of such license for one (1) year.
(d) Any person engaging in or managing any business,
occupation or profession without fir~ obtaining a
local occupational license~ if required hereunder,
shall be subject to a penalty of twenty-five
percent (25%) o£ the l£cense determined t~ be due
An addition to any other penalty provided by law
or ordinanco~
(e) It shall be tho duty of every pe~son taking over
or purchasing an existing business, which is
roq~ired to be licensed undcr this ordinance, to
noti£y ~he Tax Collecto~ off the County within
~i~ty (30) days, and upon failure ko do so
perzon shall be subJcc~ ~o the penalties provided
in Section. 6 of ~is Ordinance."
(f) Ail business licenses may be ~ransffer~ed ~o a new
o~er ~i~ the approval off ~e Tax Collecto~ and
upon ~e presentation off a new applica~ion and a
~ansfer 'fee of ~ree dollars ($3.00), provided
~ere la a bone fide sale of ~e business.
new o~er ~ust presen~ such evidence and
original license for ~e transfer. ~r~or, upon
written re~es~ and presentation of license, ~e
license ~ay be ~ansfer~ed from one location ~o
~o~e~ loca~ion'~i~in ~e same County ~i~
approval o~ ~e Ta~' Collector and a ~ansfer fee
o~ ~ree dollars (~3.00). Such ~aneferred 1Aca~e
shall be o~ ~e e~e force and effect and for
e~e period as ~e original license.
(g) Vehicles used by any person licensed under
ac~ fo~ ~e sale and delive~ of ~angible pe~onai
p~operty at el~er wholesale or retail ~ hie
place o£ business on ~h~ch a l~censo is paid shall
no~ be construed to be separate places o£ bust-
ness, and no license may be levied on ~uch vehi-
c~eo or ~o opcra~ors ~ereof as salesman, any
o~er law to ~e contrary no~wL~stand~ng,
SECTION 4,
?
~ssuance of License; False Statement. in ~icene~Disp~ay of
~cen.e
(a) '~o license sha~! be ~seued except upo~ ~rit~en
application of the person applyAng for the same.
'The Tax Collector, before issuing a license based
wholly or An part upon capacity, number of persons
emDloyed, or any other contingency, shall require
~e perso~ applying for such license to file &
statement giving £ull and complete information
relative .to ~Je capacity, number of persons
employed, or other contingency, as the case may
bu. Tho ~pplicants and statem~:nts required by
thin ~ction nba11 be retained au a part of the
records o£ the Tax Collector's o££ice.
(b) Any person who, An applying to th~ Tax Co/lector
for & l~cense based upon capacity, number o£
persons employed, or any other contingency, shall
make a £alse statement of capacity, nt~ber of
perbons employed or other contingency, shall be
deemed quAlty o£ · misdemeanor and punished es
provided in Sec~n 6.
(c) Tho Tax Collector. shall make · duplicate o£ each
license issued· The .person obtaining the license
shall keep tho sa~ displayed.conspicuously at the
place o£ business and An such a manner &s to be
open' to the view o£ tho publ~o end sub~ec~ to the
~nspection of &11 duly authorisod off~ce[s o£'~"i
County. Upon £allu=e to do so he~ shall"b~'
to the paynent o£ another license tax for engaging'
in or managing the business or occupation for
which the license was obtained.
p!Sposition of Taxes Collected
tax, exclusive of the costa of collect£on shall ~e
apportioned between the unincorporated area of the
County and tho incorporated municipalities lo~ated
therein by a ratio derived by dividing their
respective populations by the population.of the
The revenues derived from the occupational license ..: ?. '
County.
(b) The revenues so apportiOn~d shall be sent to the
governing authority of each municipality according
to its ratio and to the governing authority of the
County acsording to the ratio of the unincorpor-
ated area within fifteen days following tho month
of receipt.
SECTION 6.
Failure to Obtain Required License ,,
Any person who violates the pr~vtsion~ of this ordin-
ance, or othon.~ise fails to secure a license requi~ed by
this ordinance, shall be subject to pronocution in the
manner provided by general law~ and upon conviction, such
person shall be sub]s6t to a fine, imprisonment, or.by both
such fine and imprisonment as provided by general law.
SECTION 7.
Suspension or Revocation of Licenses
(1) A license may be suspended or revoked by the ~oard on
the £ollowing grounds~
(a) A parson hal ~isrepresentod or omitted material
facts or informat/u~ in his appl~cation~
(b) A person or business licensed under this or~/nace
has violated gounty laws or ordinances for the
protection of the'publio health, safety or
fare, and it is determined by the Board that
-continued licensing o~..:such ~erio~. or
would be detrimental to the public health, safety
A person l~ceneed under this ordinance has been
convicted o£ a crime .involving moral turp~tude,~
and such crime was committed within the course of
&.business activity licensed under this ordinance.
(2) Prior to the suspension or revocat~on o£ & license
under this section, the County shall noti£y the licen-
see o£ .the grounds £or such suspension or revocation,
and the right o£ such per,on to request a h~ring0
Procedures for notices and hearings may be. prescribed
by the'Board by resolution, under the authority of this
ordinance..
(3)
It shall constitute a violation of this ordinance for
anyperson to continue to engage in a business, profes-
sion, or other activity which requires a license under
this ordinance, during th= term for which such license
has been auspe~ded or revoked. The Board may prevent
such unlicen~ed activity by tn~unctton.'or other lawful
means, in addition to the remedies for violations
provided in Section 6 of this ordinance.
SECTION 8.
~dditional License Taxes; Collection After Certain, Payments,
ptc.; Limitation
(1) Whenever the Tax Collector annually, for two (2) or
more consecut/ve years, shall have received tho ~axes
and fees tendered for license or ~cenees delivered to
the applicant for the operation and conduct by the
holder thereof of the place o£ places of business or
sto~ea therein designated, no such of£tcer or agency
shall thereafter prohibit tho operation of such places
of business or a~oree thereunder, nor .issue or en£orce
any warrant against the holder of such license .or any '...~
other person o= concern, cr the property of such holder.
· or any other person or concern,' for any
"license taxes, panelglas, Interest, or costs for'Such
under which such licenses were issued, of tho periods
comp'rahsndad by such licenses; nor shall any right o£
~.. · action o£ any nature oxisb or proceedings o£ any nature
bo had .or taken £or any additional taxes £or such
places o£ business or stores for the license years
which such licenses warn so issued.
(2) Whenever any license tax required by this chapter to be
, paid to the tax collector ~hall remain unpaid after its
due date for a period of thr~e (3) 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 9.
~og~ery and Cambling Not Authorized
N~ provision bf this chapter ahab1 be construed to
authorize gambling or the operation of a lottery.
SECTION 10.
~empt!on Allowed Crtpples~ lnvaltds~ ^qed, Etc.
(1) All confirmed c~tpplos or invalids ph~sically incapable
of manual labor, widows wi~h minor dependants, and
persons sixty-£iva years of ago or older, with n~t moro
than one employee or helper, and who use their own
capital only, not in excess of one thousand dollars
($1,000.00) shall bo allowed to engage in any bus/ness
or occupation in counties in which they live without
being required to pay for a license~ except that this
exemption shall not ~pply to any o£ the occupations
specified in Sections 24 Subsection (2)(a)-(g), Section
27 and Sect/on 28 o~ this Ordinance. The exempt/on
provided by this section shall be allowed only upon tho
certificate of the County physician or other reputable
physician, that the applicant claiming the exempt/on.
& confl~ed cripple or invalid, the nature ~&nd
0£ the dis~bllity being speci£1ed therein, ~nd in'
':', ''" ":,',--the exe~Ption is ~lal~ed by & vido~ with m~no= de
,,.. dents, or a person over sixtT-five yoe~ o£ a~e, Proof
(2)
o£ .the right to the exemption shall be made. Any'
person entitled to the. exemption provided by thi's'
section shall, upon appl~cation and furnishing of the
necessary proof as aforesaid, ba issued a license which
shall have plainly stamped or written across the face
thereof the fact it' is issued under is section,
and the reason for the exemption shal.1 be written
tho teen,
In no event under this or a. ny 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; or for the opera-
tion of any slot machines, punch board or any other
g~ming or gambIing device.
SECTION 11.
~xemptions Allowed Disabled Veterans of Any Wflr~ or Their
Un-remarried Spo~)sefl
(1) Any bona fide, 'permanent resident elector of the State
who served 'as an officer 'or enlksted man in the United
States Air Force or Air Force Reserve, Army or Army
Reserve, National Guard, United States Navy or Naval
Reserve, United States Coast Cuard or Coast Guard
Reserve, United States Marine Corps or Mar/no Corps
Reserve, or any temporary members thereof, who have
actually been or may hereafter be reassigned by the Air
Force, Army, Navy, COalt Guard or Marines to active
duty, during any war, declared or undeclared armed
conflicts, crises, e~c., since the Spanish-American
war, beginning April 21, 1896, who was honorably dis-
charged from the service o£ the United States, and who
et the t/mo of h~s applica~ion for License es herein-
after mentioned shall be disabled from performing
manual labor, shall, upon sufficient Adontificat]
proof of being a permanan~ resident elector A~
Irate and produet~on o£ an' honor~le d~eeharge..~ ~e
(2)
(3)
service o£ the United S~atee during the aforesaid
period of time,~ respectively,, be granted a license
engage in any businoBs or occupation in the state which
may be carried on mainly through the personal
o£ ~he licensee as a means o£ livelihood and £or which
the state~ county or municipal license does not exceed
the sum of 650.00 £or each without payment of
license tax otherwise provided for by lawl or shall be
entitled to an exemption to the extent of $50.00 on any
license to engage in any business or occupation in the
state which may be carried on mainly through the per-
eonal efforts o£ the licensee as a means o£ livelihood
where either the state, county or municipal license for
such business or occupation shall be more than $50.00.
The exemption ~eretofore referred to shall extend
and include the right of licensee to operate an ·ute-
mobile for hire of not ~xceeding five passenger cap·-
city, including the driver, when it shall be made to
appear that ~ch automobil~ is bona fide owned or
contracted to be purchased bM the licensee and is being
operated by him as a means o£ livelihood and ~hat the
proper license tax for the operation of such motor
vehicle for Private use has been applied for and
attached to said motor vehicle and the proper fees
therefor paid bM the licensee.
When ·ny such person shall apply for · license
conduct any business or occupation £or which either the
county or municipal license tax as fixed by law shall
exceed the sum of $$0.00, the remainder o£ such license
tax in excess of $$0.00 shall be paid by hi~ in cash.
Each and every ~ax collecting authority of this state,
o£ each ~ounty thereo£, and of each municipality t. here- '~.~.
in shall issue to such persons as may be entailed
hereunder · license pursuan~ to the £oregoing I
and eub~ec~ to the conditions thereof, ... Such
when issued shall be marked across the face thereo£
"Veterans Exemp~ License#--"Not Transferable." Before ..U.~i
issuing ~he same, proo£ shall be duly made in each case '.':
tha~ the applicant t's entitled under the conditions o£ .:~:,~,,, ~
~1. law ~o ~eceive ~e exemption herein provided to~. .""';
~a proo~ may be made be e.tabltshtng ~o ~o satls~ac- ' ' .~
tion o£ such tax collecting authority by means o£
certificate o£ honorable discharge or certi£ied copy
thereo£ that he ia a veteran within the purview o£ this
section and by exhibiting:
(a) A certificate o£ government-rated disability to an
extent of ten percent (lOX) or more~
(b) The affidavit or testimony of a reputable physi-
cian who personally knows the applicant and who
makus oath that the applicant is disabled from
performin~ manual labor as a means o£ livelihoodz
(c) The certificate of the veteran's service officer
o£ the County in which applicant lives, duly
executed under the hand and seal of the chief
officer a~d secretary thereof, ~ttesting the fact
that tho applicant ia disabled and entitled to
receive a license within the meaning and intent o£
this section~
(d) By the p~oduction of a pension certificate issued
to him ~y the United States by reason of such
disability~ or
(e) Such other reasonable proof aa may be required by
the tax collec~/ng auO~ority to establish the fact
that such applicant is so disabled. '
All licenses issued under this section shall be in the
same general fo=m, and shall expire at the same tl~e as
other state, county and municipal licenses are fixed by law
to expire.
~4) All licensee obtained under the provisions, o£ thio-
section by ~he co~lssion o£ fraud upon any issuing 7'
":' authoritY, shall be deemed null and void. Any person'::
~h~ has fraudulently obtained
has fraudulently received any transfer of a
~ssued to another, and has thereafter engaged in any
business or occupation requiring a license under color
~hereof 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
Ihall not be issued in any county other ~h. an the county
wherein laid veteran is a bona fide resident citizen
elector, unless such veteran applying therefor shall
produce to the tax c~llecttng authority in such county
a certificate of the tax collector of his home county
to the efffect 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 other~iae, be allowed any exemption
whatsoever from the payment of a~y amount required by
law for the issuance of a license to sell intoxicating
liquors, malt and vinous beverage~ "for the.operation
of any slot machine, punchboard or any other gaming or
gambling device~ or for any of the occupations
lied in Section 24 Subsection (2)(a)-(g), Section 27
and Section 28 of this Ordinance.
(6) The unremarrted spouse of the deceased d~sabled Veteran
of any war kn which the United States armed forces
participated will be entitled to the same exemptions as
the disabled veteran.
SECTION
~arm~ Crove~ Horticultural~'.Flor~cultural~ Tropical
_cultural and ~ropical Fish Farm Products] ~ertain
(1) Ail farm, grove,.hor~cultural, floricultural, tropical
p~scicultural, and tropical £~sh farm products and
products' manufactured therefros, except ~ntox~cat. ing
liquors, wine, or beer, shall be exempt from all
of l~cense tax. county and ~unicipal, when the mame:~i
being offered for sale or mold lerner or
prod. ucing said p~oducts. ~he management o£ wholesale
'.license
'~.' tenants
(2)
products
indi~idual licenses shall be required o£ such tenants
unless such license is obtained for the maxket.
EverMperson, other than nonprofit cooperative associa-
tions, engaged in the business o£ packing, processing,
or canning agricultural products not grown by him,
shall for each place of business pay a license tax o£
produce markets shall have ~,e right to pay a , :,
tax o£ $200.00 that will entitle its stall
to deal in agricultural and horticultura1
wi~ou~ obtaining individual ltcenses~ bu~
$15.00, plum $3.00 for each five persons employed
thereat; provided said licenses shall not exceed
$150.00.
SECTION 13.
Rel. iqtoua Tenents; Expmption
Nothing In this chapter shall be construed to require a
license for practicing the religious tenents of any church.
SECTION 14. ,
School Activitie, s~ Certain Exempt~gn
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 rkquired to pay a license.
SECTION 15.
Fish Peddlersl Certain Persons Exempt
Any natural person ho~ding a Crash of salt water fish
dealer's license, whether it be · license to sell at whole-
sale or retail, shall be e~titled, without being sub~ect to
a general peddler's license tax, to sell or dispose of £ish
caught or acquired by ham by selling or disposing of I~me or
offering sane for sale, direct to the consuner only, fron
voh~cles fron place to ~lace An the County where the fish.
ve~e caught or acquired by the dealer.
r
SgCTIOH 16.
~dveTtising space Renters
.. ~veryperson renting for profit advertising space in or
on any boat, car, bus, truck or other vehicle shall pay a
license tax of $3.00 for each such boat, car, bus, truck or
other vehicle operated by him.
SECTION 17. .'
~muscment Devices
(1) Every person who operates for a profit any gam~, amuse-
ment or recreational device, contrivance, or facility
not otherwise licensed by some other law of this state
shall pay a license tax of $15.00 on each such game,
:..:amuaeme .n~ or recreational device, contrivance or
(2) 'Any .person who operates any of the above devices for
,,?J....: profit ~nder the sponsorship of a merchant, shopping
--"..'~ "center or merchants! association, charitable, religious
';.~-or eaucatlon institution shall be licensed under ~is
aectioa. This. license shall be good for one (1.) loca-
tion only, however, ~e licensee may rerun to ~a a~a
location durtn~ ~a same license year wt~out oh~ainin~
an additional license other than for any additional
devices.
(3) All machines licensed in this section shall display in
a prominent place on each machine a proper s(icker or
decal, supplied by the tax collector, showing that the
tax has been paid.
SECTION 18.
Hotels,. Apartment Hotels~ Motel~r Etc.~ Aa Defined In .
Chapter 509
(1) Every parson engaged in the business of renting accomm-
odations! as defined in Chapter 509, Florida Statutes,-.
shall pay for each place of business an ,mount of SI.S!
for each rental u~it.. However, no eltablilh~ant shall
licenle. ~e ~axl~u~ fee shall not exceed $1,000.00.
Tho.unit count to be used In thio section shall bo tho
same as used by tho Division off florals and Restaurants
o£ the Department o£ Business Regulation under Chapter
509, Florida Statutes,
~2) Ho municipality or county shall issue an occupational
license to shy business coming under the provisions o£
this section until a license has been procured £or such
business £rom the Division o£ Hotels and Restaurants o£
the Department o£ Business Regulation in accordance
with the provisions o£ chapter 509 o£ the .Florida
Statutes.
SECTION
~em~teries~ Mausol~ums~ £tc.
~very person engaged in the business o£ operating £or a
pro£1t'a cemetery, mausoleum or similar place or institution
shall be each place o£ business pay a license tax o£
$150.00.
SECTION 20.
~ircu. ses~ Traveiinq Shq~p~,?en~,,,,ShOW~ ECc~ Side Shoes/
~icense ?axes.
(1) ~raveltng shown o£ all kinds, including circuses,
exhibitions, amusement enterprises, carnivals, rodeos,
games or tests of skill, riding devices, dramatic
repertoire, and ~11 other shows or amusements~ or any
exhibitions giving performances under tents or tempor-
ary structural o£ any kind, whetJler such ten~ or
temporary s~ructures ara covered or uncovered, shall
pay a license csx of $225.00 for each day.
(2) For the purposes of ~ubsection (1), the game, riding
device, or other Ihow charging the highest admission or
fee Ihs11 be considered the aais show in
the license tax to be levied. ~hen thora is more than
one such show charging the same admission, any one
the same may be considered tho main ahoy,
(3) Any o£ the shows covered in tats sec~on vhich have
paid the license tax pz~v/dsd £o~~ in eubaectioa'~
~snt of~& license tax of $30.00 for each dayJ All
~.~ concessions, riding devices, games, or exhibitions of
any kind, shall be considred side shows for the
poses Of this section, and license taxes shall be
levied on each such side show, provided that no license
shall be issued for a side show unless a license has
been paid for a main show, and further provided that
both licenses shall be £~uued to the same party and
the same day.
The license taxes provided for by this section aha11 be
collected for each day that admission is charged,
provided that annual licensee 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 six times the full amount of
the daily license tax. llowever, a license issued under
this subsections shall be good only for the place for
which it was originally taken out,, arid the tax collec-
tor shall so state in writing on the face of ea=h such
LIce~se.
(5) Exempt from the provisions of this section are public
fairs, expositions and exhibits hel~ by bona fade
non-profit organizations.
SECTION 21.
Traveling Medicine Shows
(1) There is hereby levied a daily license foe of $75.00,
(2)
in addition to all other licenses, on itinerant medi-
cine shows where ente~tsinment is given incidental to
or as s part of an effort to sell any product by such
licensee in the st&~e.
The additional license fee here i=posed shall be col .....
lected &~d the license issued in the sa~e l&nner &i the'
licenses provided for in SeCtion 20, Subsection (4) o~
~ll Ordinance. "': ,~:'~/('?:(~ :"
SECTION 22.
~osIRootaurants and Other Eattn~..~Btabltshments
(1) Every person engaged in the business of operating a
restaurant, cafe, Snack bar, take out service, dining' ::,, :,? i/:i~,
.~ room, drive-in eating establish~ent, or othe~ public -,.
eating place, whether operated in con~unction with some
other line of business or not, except dt~tng rooms in
licensed public lodging establishments shall pay a
license tax baaed on the number of people for whom he
has seats or accommodations fo~ the service or consump-
tion of food at any one time, in accordance with the
following schedule=
(a) 1 - 30 seats $ 30.00
(b) 31 - 74 seats $ 60.00
(c) 75 - 149 a'eata $ 90.00
(d) 150 or more seats 120.00
(e) Establishments offering take-out
service. 30.00
(£) Establishments offering curb
service 30.00
(g) E~tablishments offering catering
service 50.00
Any licence required by Sub,action (e), (f), or (g)
shall be in addition to tho license roqu£red by Sub~ection
(a) - (d)~ however, the aggregate fee charged any public
£ood establi~hment shall not exceed 8200.
SECTION 23,
~o~tracting
(1) Each person who contracts or sub-contracts to con-
a~ruct, alter, repair, dismantle or demolish buildings,
roads, bridges, vtadudts, sewers, water and gas mains
or engages in the business of construction, alteration,
repairing, dismantling or demolition of bulding, roads,
bridges, viaduct~, severs, water and gan mains aust
obtain a license as a contracto~. The license tar
shall be dotermLned by the maximum number of persons -
actually e~ployed, Or to be e~ployed during the license
the county i. Which the
013
(2)
shall be a~ t~e £ollo~tng ~ates~
(b) ~o~ 11 - 20 ~36.00
(c) Fo~ 21 - 30 654.00
(d) For 31 - 40 $72.00
(e) For 41 - 50 $90.00
(£) For 51 - 100 $2~$.00
(g) For 100 - 1S0 $337,50
(h) For 151 - 120 6450,00
(i) For 201 - o= more employees $468.75
In determining the number o£ persons employed all
principals sha~l be deemed employees and be included
the calculation.
SECTION 24.
pence Hallnr..V~rtety Exhtbit~pns, Etc.
(1) Every person who operates any place for profit where
danct;lg t8 permitted or ~here entertainment is provided
for a charge, such as variety programs or exhibitions,
shall pay a license tax of $225.00.~ The license
quired by this section shall be in addition .t~.any
o~her license required by law, and f_Be operation of
such a place as herein described shall not be construed
to be Incidental to some o~har bustness~ provided, that
a license may be issued for one night only, ~pon the
payment of $150.00, but in such cases the tax collector
must vrite across the license the words, "Coed for one
night onlyw, provided further, tha~ this section shall
not apply ~o hotels or motels of fifty licensed unit~
or more paying an occ2pational license as provided for
i~ Section la; provided further, t. hat no such l/mite-
tion of licensed units as hereto£ore provided shall
e££ect the license o£ hotels previously issued.
~xempted £rom the provisions o£ this act aret
(&) Variety exhibitions conducted or exhibited in
motion picture theater, stage theater oF
" '.' '! ..,? .,theater: ,~ich pays the annual .: O~patlo"nal'[l
(d)
Any traveling variety show or band which performs
under the '.control of a charitable or £raternal
organization, With the organization putting on.the'
show on its own account and paying the show a
fixed compensation (not on a percentage basis).
Local cultural or concert musio organizations or
professional or artistse organization which appear
under the auspices of such local cultura1 or
concert music organization.
Educational institutions and off-campus pro£es-
sional talent, when employed by such institutions
£or s~udent entertainment, such as sports events, .
musical concerts, dance bands and dramatic produc-
tions, when such activities are produced or con-
ducted under the auopices o£ such educational
institutions.
(e) Traveling shows put on by local merchants, where
no admission is charged, either directly or by
increasing the price o£ items woid.
(f) Dances or variety entertainments given by local
performers, the proceeds of which are given to
local char/ties.
(g) Any dance' held by any group of private individuals
who hold square dances and square dance 9ompeti-
tions 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 competitions.
SECTION 25.
~gCtriC Power Plants~, Oas Pla~tsl,Community T~levision
~tenD,,a CgmpanieS
Il)' Except es otherwise provided in this o~din&nc~,
person engaged in the business of furnLshLng
power, gas, or community taler/liOn &ntenn& la,ViCe
· profi~ in Collier County shall pay.&
$1~$.00~ provided, however,, persons~
~. in ~L~ sect~on~
17.",. (a) Any person
· customers; and
itLea £ranchised by tho County, fo= which a £=anchioo
.'... £ee ii p&td; Ihal!pay & license tax of $150,00,
(2) The £ollovtng~hall be exempt £~om tho tax provided
ear. Lng less than tw~nty-five
(b)
o~n electric paver plant oF gas plant,
SECTION 26.*
~migrant or Labor Agents
Municipal corporations which own and operate thei~
No parson, firm or corporation shall carry on the
business of an emigrant agent in this state without
first obtaining'a license therefor from tho county tax
collector of each county in which emigrants are to be
s~licited.
(2) The te~m "emigrant agent", as contemplated Dy this
section, shsll~be construed to mean any person, firm or
corporation engaged in hiring l~borers, or soliciting
emigrants in .this state, to De employed bbyond the
limits of this crate; provided, however that the pro-
vision8 of this section shall not apply to the United
States emplo~nent service, the war manpower commissicn,
the division $£ labor and employment opportunities o£
~ho 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 co.rporation, shall be entitled to a
license, which shall be good for one year, upon the
payment to t~e county tax collector tho sum o£
$1,875.00, which license shall be valid only In the
county where p~rchased.
SECTION 27,
FortuDotel!ere, Clairvoyants, EtC~
(l)
· vezT £ortuneteller, clairvoyant, palmist,, phrenolo-
gist, character reader, spirit mod/mu, mental healer,
2O
~.,,. nature shall pay a license 'tax o£ 6225.00. : . ,
:~'.":' '~ (2) Thi. sect/on' does not apply to Christian church°s :' Who
,~'~= ?:'. heal ~e .tc~ by praye~, o~ regularly o~datned mint,"
~::~¢ , ta~ o~ churche~ vho are me~er~ o~ ~a Florida State
the state capitol in Tallahassee.
SECTION 28. .
~st~olo~ers
Eve,t~ astrologer and every other person whos~ .o=cupa-
t~'on it is to divine the supposed influence of the stars and
planets on human affairs and terrestrial events by the posi-
tion and aspects of such planets and stars shall pay a
license tax of sixty dollars ($60.00).
SECTION 29.
County Po~mit Required
(1) No license to engage in any occupation specified t]~
Section 27 or Section 28 of this Ordinance shall be
issued to any person unless such p~rdon holds a permit
there£or given by the B~ard o£ County Commissioners. No
permit shall be issued until a£ter ~te following'condi-
tions are ful£illed~
(a) The applicant shall have been & resident o£
Florida for at least six (6) months.
(b) The applicant shall establish good moral,charater
by written statements or affidavits from not less
(c)
than five (5) reputable citizens of f. he County.
The application, with a recent photograph of the
applicant which ~hall become a permanent par~ o£
the permit, shall be presented to the Clerk o£ the
Board o£ County Commissioners, who shall make
vesttgatton and examination o~ the appllca~ilnd *'"
Fep;rt the results thereof ~o the BOard
(d) The Board of County Commissioners shall consider
the application and the report of the Clerk and
order the permit either Issued or denied. The
order of the Board shall be made in
with the original given to the applicant, one copy
retained by the Clerk and one by the licensing
(2) Any official who shall Issue a license provided
Section 27 or Section 28 of this Ordinance upon an
application not accompanied'by the permit required by
this 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 license comprehended by this section shall,
all t/ems ~hile engaging in the occupation for which
licensed, display at its place o~ ~ustness both his
license and the pez~i~ herein required. Failure or
ro£usal to do so shall be prima facts evidence of
engaging in such occuaption without a license.
SECTION 30.
~nsurance Adjusters
All persons acting al insurance adjusters shall pay tn
each county in which they operate a license o£ $1S.00. The
provisions of this section shall not apply to insurance
agents.
SECTI0~
Junk Dealera~ License Regutrem~ntai PenaltF
(1) In construing this section, unless the context other-
wise requires, the following words or phrases shall
(a) "Junk" means old scrap metals, rope~:
batteries, paper, trash, rubber,
.. Junked, dllnantled, .~r. 'l
. par~s tharao£, ~ron, steel; and ot~e~ old scrap
ferrous or non-ferrous material, r:'
.(b) #Junkyard" means an establishment or place o£' .
business which is maintained, operatedt, or used',~ ',
for storing, keeping, buying, or soiling Junk,
for tho maintenance or operation o£ an automobile
graveyard, and the term shall include garbage
dumps and sanitary fills.
(c) "Person" means any individual, agency,
association or corporation.
firm,
(d) "Junk dealer" means any person who engages in the
business of storing, keeping, buying or selling
flunk.
"Scrap metal processing plant" means an establish-
ment or place of business maintaining and ap.rat-
ing machinery and equipment used to process scrap
iron, steel and o~her metals to specifications
(f)
prescribed by, and for sale to, mills and foun-
"Scrap motel processor" means a person maintaining
and operating a scrap metal proc.sing plant.
(g) "Metals" means copper, brass, and bronze pipe,
piping and tubing and wire which ia or can be used
for transmission or distribution in a utility or
connunlcattons system.
(h) "Transmission or distribution" means ~hat part of
a u~/lity or communications system which ex.ends
from the point of origin of such utility or com-
munlcations system to the service entrance of the
conlu~er or users
(2) Every person e~gaged in business as a scrap metal
processor shall pay & license tax of $1SO.O0.
(3) Every perlon engaged in bulinell ii · Junk dealer
(4)
pay · license t~x of 0100.00.
(a) Every person .licensed &l a ~ur~ dealer
keep a £ull and complete rccord of each trans-
action showing £rom whom and when each article was
.purchased or acquired and .to whom sold and the
date of such sale.
~very person licensed as a Sunk dealer or scrap
'me'al processor when purchasing metals shall keep
the following additional in£ormations, the record.
shall include 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 aeller*s
name and address, the license number of the
seller*s motor vehicle conveying the metals, and
the number of the saller"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 leas than one year and shall a= all
times be sub, oct to inspection by any law enforce-
ment officer commissioned in the ~tate.
Purchase of metals from 'minors in excess Of ten dollars
is prohibited.
SECTION 32.
Liquefied Petroleum Cas; Distributora~ Installers and Menu-
,filcturers
All persons who deal in liquefied petroleum gas, either
om distributors, installers or manufacturers, shall pay the
following license taxes to the counties in which they
operate; however ouch persons shall be exempt from the
provisions of Sections 23 and iS of this ordinance.
Manufacture of appliances and equipment for use of
liquefied petroleu~ gao $125.00
Installation of equipment to be geed with liquefied
~etroleu~ gas $ ~0.00.
p~troleu~ gas, in
Dealer in liquefied
equ/pmen~ for use of such gao and in the Ansi
of appliances and equ/p~en~
appliances and
~anufacturin~, PrOcessXng. 0uarryin~ and Mininq
Every person engaged In the bus/ness 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 per-
formed and shall be at tho £o1%owing retest
(a) I - 10 employees $ 30.00
(b) 11 - 20 employees $ 60.00
(c) 21 - 30 ampXoyees $ 90.00
(d) 31 - 40 employees $120.00
Ce) 41 - 50 employees $180.00
(~) S1 or mot6 employees $225.00
In' determining the number of persons employed all
principals shall be deemed employees and shaX1 be
included in the calculation.
(2) No license shall be required under ~his section where
the manufacturing, pro~es~ing, quarrying, or mining is
incidental to and a part of some other business Classi-
fication for which & license is requLred by th~a
chapter and ~s carried on it the place of business
licensed under su~b classification.
SECTION 34.
~lscel~aneous Businesses not Otherwise ~rov~de~
Every person engaged ~n the operation of any business
or such nature that no license can be properly required for
~t under any other provisio~ of this chapter or other law of
the state, sh,ll pay , ~c~nse t,a of 8225.00~ provided~
~a~ no l~cense shall be re,ired for
ducing of *~i~ltural ,nd hor~icul~ural produc~s.
SE~X~ 35.
RovLn~ ~ure Sh~s~ ~ea~arn and ~r/va-X
' (X) ~ers, m~agars or lessors of ~ea~ers or halls
~loying traveling troupes, ~ea~Acal, operat/a o~
e
m£nst~el, giving por£o~mancos in building ££tted up
such purposes, o~: moving picture shows giving exhibi-
o~ ~tvo-tn ~eaterm~ shell be ellowed to give ag many ..'.' . ....'.
per£o~ances or exhibitions in such buildings, theaters
or a~eas as ~hey wish on payment o£ the £ollowing
license tax, .7
(a) In cities or terns o£ twenty thousand i~abi~s
or'more, shall pay a license tax o~ ~450.00 per
(b) In cities o~ to~s of less ~an twenty ~ousand
~d mo~e ~an fifteen ~ousand inh~itan~s, shall
pay a license tax o~ $337.50 per a~.
(c) In cities of to~s of less ~an fifteen ~ousand
and more ~an ten ~ousand i~itants, shall pay
a license tax off ~225.00 per a~.
(d) In cities o~ to~s of less ~an ten ~ousand
~ore ~an five ~ousand i~abitants, shall pay a
license tax off ~150.00 per a~um~
(e) In ci~ies or to~s of 1~ than five ~ousand
i~itan~s, shall pay a license tax of 830J00 per
(2) ~henever any ~oving picture show, theater or drive-in
theater ie located outside the limits of any municipal-
lty, the Aicense tax shall be based on ~he popula~ion
of the nearest municipality.
SECTION 36.
~avnbroker!;.,.Reporte to Sheriff/ Penalty
(1) ~very person engaged ~n business as a pa~roke~ shall
pay ~ ~Lcense ~x of 8337.50 ~or each place
(2) Pa~:okers shall keep ~ comple~ and ~e record
· ~1 ~ansac~ons, showing f:om vhom each ir~/cle o~
. . ~e/r Itock.vie purchased or pledged and ~e da~ ~of'
'such ~aneac~on, and ~e date ~d to vh~ each
(3)
to the inspection of all duly authorized persons and 'i
~av en£o~cement o££tcers.
Every person engaged in business as & pawnbroker in i~ii!'} ,:,:,
Collier County shall make monthly reports to the
Collier County Sheriff's Department, Fontaining monthly
summaries o£ the information required to be retained
under subsection (2). Any person failing/to make such
reports shall be subject to the penalties provid&d in'
Section '6 of this ordinance. Forms for the preparation
o£ such reports shall be pYescrtbed and fur~ished by
the Sheriff's Department.
SECTION 37.
~ermanent Exhibits
Anyone who operates for a profit in this state & per-
manent'exhibit shall pay a license fee of $225.00 for each
exhibit in the county where the exhibit is located.
SECTION 38.
professionRf Businessest Occupation~
(1) Every person e~gaged in the practic~ 8f any profession,
~ho offers his service either directly or indirectly to
the public for a consideration, ~hether or not such
",i:i;,
(2)
endeavor be regulated by law, shall pay a license tax
of thirty dollars ($30.00) for the privilege of prac-
ticing, which license shall not relieve the person
paying same from the payment of any license tax imposed
on any business operated by him.
EveL-Z person engaged in a profession, business, or
occupation regulated by law where licensing and quali-
fication standards a~e required shall display and
exhibit to the tax collector the license for the
(3)
persofl~
vision o£ ¬he~ per,on, individual or co~por&~ion.
,oo,'"013 a= 73
current year prior to the tax collector issuing an
occupational license pursuant to this Chapter.
An occupational license shall not' be required where &'
although licensed by law under a regul&~ory .... ~.~
is prohibited from engaging in a profelliOa,'
or occupation unless under the direct super-.:
(4) Every indi¥~dual or group o£ individuals who operates a
branch of£ice or any professional corporation which
'~ ope~a~es an o££ice in which a profession is practiced,
shall license each of£ice in which the profession is
prac.ti~ed.
SECTION 39,
:Service" Businesses /
(1) Every person engaged in any business in any county as
owner, ~gent, or otherwise, that per£orms some se=vice
for the public in return for a consideration,shall pay
a license tax in each county based on the maximum
number o£ persons employed, or to be employed during
the l~cense year, in the £ollowing amounts z
Owner and No Employees $ 10.00
I - 5 employees' $ 22.00
6 - 10 employees $ 54.00
11 - 15 employees $ 80.00
16 - 20 employees $112.00
21 or more employees ., $150.00
(2) No license shall be required under this section for any
business the principal function of which is the per-
formance o£ some service for the public in return for &
consideration when the nature o£ tho service is such
that an occupatt'onal license is required o£ the bus-
iness by some other law o£ this state; but ~his pro-
vie/on shall not be construed to exempt service depart-
ments o£ merchandising, and other lines o£ business from
the license required by this section, with the oxcep-
~Lon o£ gasoline service stations with not moro than
three persons engaged in the performance o£ a service
£or a consideration°
(3) In dote?mining the number of persons employed &11
principals shall be deemed employees and be included in .~ ',.
the c&lcul&tion.
~8
BECTION 4O,
~etail
(1) For the pri¥ilego of'conducting, engaging in and carry-
ing on the business of a retailer as de£ined 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 a~nual
license tax in the sum of $30.00
(2) The following words, terms 'and phrases when Used in
this section have the meaning ascribed to them, except
where the context clearly indicates a di££erent mean-
ing~
(a)
"Retailer" includes every person engaged in the
business o£ making sales at retail.
(b) "A retail sale" or "sale at retail" means any sale
to a consumer or to any person £or any purpose
other than £or resale in the £om o£ tangible
personal property; provided, .~h, a~ no sale shall be
construed to be a "retail sale" where goods,
wares, and merchandise are sold in whOlesale
quantities at wholesale prices by licensed whole-
sale 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. .
the term 'retailer' bhall not include bulk plants or
filling stations engaging principally in the sale of
gasoline and other p~t~oleum productsj ice dealers
engaging principally in the sale of icej bakeries and
other manufacturing or processing plants selling only
the products manufactured or processed therein~, or:...ilj~
restaurants, cafes, cafeterias, hotels and liquor
etores~ provided, however, that where food or
tl"g liquors 'are sold in,connection with a
013 75
business, but only incidental thereto, said principal
business shall not be exempt from tho license tax
imposed herein. Provided, further, that incidental
sales not other~ise excepted in this subsection made by
a licensed wholesaler to consumers at wholesale prices,
shal~ ~ot be construed to be retail sales unless such
sales exceed five per cent of such wholesaler's total
Isle0
SECTION 41.
Telephone Systems
Every person angered in the business of o~ning 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 o£ one thousand 15¢ for each phone or ins~ru-
merit operated or installed;
(2) On the ascend one thousand or fraction over one
thousand, 12¢ for each phone or instrument operated or
installed~ and
(3) On all over two thousand, 9¢ for each phone or instru-
ment operated or installed·
(4) An additional sum of twenty-five (25) percent of the
amount determined by the aforementioned formula will be
added to determine the total amount of the license tax.
SECTION 42.
Tradin,, Etc.m in lntanqtble Personal Property
(1) Every person engaged in the business of trading, bar-
taring, buying, lending or selling intangible personal
(2)
property, whether as owner, agent, broker or otherwise,
shall pay a license %Gl of 675.00 for each place of
business.
No license shall be required under this section where
tho trading, bartering, buying, lending or selling
Incidental to and · part o£ sc~e other business claes-
ifAcation on which an occupational license tax
A~posed by this chapter, or other law o£ the
3O
~radino. Etc., In Tangible Personal Property
(1) L'ver:y person engaged in tho business of trading, bar-
aa ~er, agent, broke~, or o~e~lae, shall pay a
license tax of $30.00 ~hich shall entitle h~m ~o main-
tarn one place of business, stalionary or movable, and
shall pay $30.00 for each additional place o~ bustneas~
provided ~at ~he license for .each bulk plan~ or depo~
of wholesale dealers in p~roleum products shall
$75.00. Vehicles used by any person for ~e sale and
delivery of tangible personal property at wholesale
from hie established place of business on which a
license ts paid shall not be conat~ed to be aepara=e
places of buafneas, and no licena~ may be levied on
such vehicles or ~e operators thereof as salesmen
o~e~ise by ~e county or municipality, any o~er law
~ ~e contrary notwithstanding.
(2) No license shail be required under ~is section where
~e trading, buying, bar'sting," se~lng or selling of
t~glble personal property ts a necessa~ inciden= of
some o~er business classification for which an occupa-
tional licens~ is re,ired by ~im or ~o~er law of
~is state and 1~ carried on at ~e place of business
licensed under such o~er classification, n~r shall
~is section apply to any person engaged in
motor vehicles or p~tncipally in ~a sale
gamolXne and o~er petrole~ produc~.
Vend~ Machines
(1) As used in ~is section ~e following ~ords shall have
(i)'Nerchandile vending aachine." means anZ lichens,
connivance or dev~ce vhich ~1 let
(2)
a cotn~ ulug, ~oken or paper currency and d~apen-
sos morchandlDe without tho necessity of replon-
~shing the devise between each operation.
(b) #Nerchandise vending machine operator" means any
person who operates for a pro£it thirty-five or
~ore merchandise vending
(c) #Service vending machine" means .any machine,
contrivance or device which is set in motion or
made or pe~mitted to function by the insert~on o£
· coin, slug, token or paper currency and which
dispenses some service of amusement.
(d) "Service Vending machine operator" means any
person who operates for a profit thirty-five or
more service vending machines.
(~) "Laundry equipment" means any equipment necessary
for the operation o£ a coin-operated laundry,
including washers, dr~ers, pressing or ironing
machines and soap, bleach and laundz~y bag dispen-
sing machines. .,
Any person who op~'~ates £or a pro£~t, or allo~s to be
operated for a profit, in hie place of business or on
hie property, any o£ the above vending machines shall
pay · license' tax according to the £ollowing schedule
except the exemptions allowed in subsection (3)=
(a) Nerchandise vending machines, $15.00 for each
machine~ provided that when any merchandise vend-
ing machine is located in and operated only in
place o£ business £or which a license has been ·
duly issued for Lrading, buying, bartering, serv-
ing or Islling tangible ~ersonal property under
thai or other law~ o£ this state, the license tax
thereon shall be $6.00 for each machine.
(b) Nerchandiae vending machine operators, $1SO.O0 £o~
the privilege o£ engaging ~n luch bUlinell
Ihall further pay an annual licenle tax O£
· for each machine ....
(c) Service vending machines, 815.00 £or each machine.
(d) Service vending machine operators 8201.25 £or the
privilege o£ engaging in such business, and shall
£urther pay an annual license tax of 83°60
each machine.
(e) Laundry equipment, 81.50 £or each piece o£ equip-
meat, .
(£) Coin-operated radio, television and similar
devices installed in businesses providing housing
accommodations for the traveling publi~,. 821.00
£or coin-operated radios, television sets, vibrat-
ing mattresses or similar devices installed in
guest rooms in hotels, tourist homes, tourist
courts, rooming houses and other businesses pro-
riding housing accommodations for the traveling
public, and further pay an annual license tax o£
60¢ for each device;
(g)Penny vending machines, $1.50 for each machine.
(3) The £ollowing vending machines and ~ockers are exempt
from the tax provided by this sections
(a) All vending machines which dispense only United
States postage stamps, unadulterated Florida-
produced 'citrus ~uices or newspapers are hereby
exempt from the payment o£ any excise or license
tax levied by the state or any county, municipal-
ity or other taxing districts thereof.
(b) Penny-operated vending machines located in
licensed places o£ business and dispensing only
nuts, citrus Juices and other £ood products.
(C) Coin-operated parcel-checking lockers and toilet
locks used in railroad or bus stations, airports,
or depots, hotels, boarding houses, restaurants
and restrooms for tho convenience o£ the public,
(4) AIl machines licensed Ln this ee~t~on° shall displ&y
· prominent place on each machine & proper sticker or
decal lho~lng that the tax has been paid.
($) Whenever ~ho tax collector ahal~ find ~ha~ any vending
machine required to be licensed under this section ks
~being operated w~t)~out a current valid license, he
shall attach to the machine a notice of delinquent
taxes. Such ~otice shall ~ndicate that any person wh°
removes ~he notice or who removes any money from such
machine before the license taxes have been paid shall
be subject to prosecution and punishment as described
in s~ction 6 of this ordinance.
~ECTION 45 ·
~ater Companies and Se~a~e Disposal Com~anies
Il) 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 popu[ations according to the late~t official
Franchised by County,
Franchised Fee Paid
Unfranchised
decennial census~
(a) 40,000 or ~ore 6450.00 , 6562.50
(b) 30,000 - 39,999 $300.00 8450.00
(c) 20,000 - 29,999 8150.00 ~225.00
(d) 10,000 - 19,g99 $112.00 $168.75
(e) 5,000 - 9,g99 $ 75.00 8150.00
(f) 3,000 - 4,999 $ 37.50 8 75.00
(g) 1~000 - 2,999 $ 22.50 $'45.00
(h) 999 Or leal $ 15.00 $ 30.00
(2) For the purpose of this section, any person furnishing
water or sewage disposal service .for profi~ shall be ·
construed to be a w~ter company or sewage disposal
company~ provided, that persons having wells or sewage
disposals for private use and wh~ may ~urnish not more
than twenty-five neighbors with water or sewage dis-
posal, shall be exempt from the provision~ o£ this
se¢~on, ...
(3)' J~unictpal corporations which own and.operate~theiz
eub~ect to tho above license' tax.
S~CTION 46.
Farmers,Marketst Flea. Marketst..Etc.I ~ere Individuals Sel~
from Stalls.
(a) Xn lieu of the licenses required under Section
of this Ordinance for operators of farmers' markets
of flea markets, and the license required for
individuals under Section 43 of this.Ordinance the
operator of the business may purchase a license
according to the following schedulel
One Hundred Dollars ($100.00) plus Six
Dollars ($6.00 per dealer for the maximum of
dealers to be operating on the premises at
any one time. The maximum license fee under
this section shall be Six Hundred Dollars
($600.0O).
(b) Whenever two or more individual owners or opera-
tors localize their sales, or sell from stalls in
the same vicinity, without being under the direc-
tion, guidance or command o~ a' single owner or
operator of a farmers' market or flea market as
provided in Subsection (a), each individual owner
or operator shall pay an annual license tax of
Thirty Dollars ($30.00) as provided in Section 43
of this Ordinance.
SECTION 47.
Commission for Tax Collector
The Tax Collector shall receive fifteen percent
of the total license tax collected aa his commission for
collecting these license ta~ee, the same being hereby
lished as the cost of collecting the license taxes.
SECTION 48.
Repealer
Ordinance 72-3 is hereby repealed and the 'CollLer
County code Ls hereby amende~ in accordance herewit~.
BECTIOH 49.
(a) In the event this Ordinance con£1icte with other
applicable law, the more restrictive shall apply.
If any portion of this Ordinance is in conflict
with an ordinance of any municipality within
Collier County, it shall not be effective within
the municipality to the extent of such conflict.
(b) If any section, subsection, sentence, clause,
phrase, or portion of this Ordinance is, .for any
reason, held invalid or unconstitutional by any
court of competent Jurisdiction, such portion
shall be deemed a eeparate,-dietinct and indepen-
dent provision of such holding, and shall not
affect the validity of the remaining portion
thereof.
SECTION 50.
~eclaratton of Emergency and Effective Date
This Board does hereby declare tha~ ar emergency exists
a~d that immediate enactment of this Ordinance is necessary,
end by no less than £our-fifths (4/Sth) vote o£ the member-
ship o£ the Board does hereby waive no=ice of intent to
consider this Ordinance.
A certified copy of this Ordinance, as enacted, shall
be filed by the Clerk o£ the Board with the Department of
State o£ the State of Florida, as soon after enactment as il
practicable by depositing the same with the postal authori-
ties of the government of the United States for special
delivery by certified mail~ postage prepaid, to the Florid&
Department of State.
This Ordinance shall become effective upon becoming
PASSED AND DULY ADOPTED by tho DoaFd o£ County Comm~s-
s~onors o£ Co11~o~ County~ FloF~da, th~s 18t day o£
ATTESTs
WXLLIAM J. REAGAN, CLERK
BOARD OF COUNTY COMMISSIONRS
COLLIER COUNTY, FLORIDA
BYt /
, )HN A. PISTOR, CHAIRMAN
Approv!d as to form and
legal aufficiency~
Collier County Attorney
Th~o ordinance filed w~th the Secretary of State's Off, ce
the ~h day of September 1981 and acknowledgement
of that filing roceived ~his
1981.
STATE OF FLORIDA ')
COUNTY OF COLLIER )
lO~h day of ~ ,
Deputy Cle r]~
! WILLIAM J. REAGAN, Clerk of Courts in and for the
Twentieth Judicial C~rcuit, Collier County, Florida, do
hereby certify that the foregoing is a true original
ORDINANCE NO. 81-42
which was adopted' by the Board of County Commissioners
during Regular Session Sept.mber 1, 1981. (via emorgoncy procedure)
WITNESS my hand and tho official seal 'of the Board of
County Commissioners of Collier County, Florida, this
day of September, 1981.
WILLIAM J. REAGAN
Clerk of Courts and Clerk
Kx-offic~o to Board of
County Commissioners
KC/cn/104-A
~t~
~yt
Dep~'