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Ordinance 72-03f '% I' .... I ~I ~304 November 9, 1976 Mr.. Ben D. Driver Deputy Clerk/Fiscal Officer Board of County Conu~issioners Collier County Courthouse Naples, Florida 33940 Dear Mr. Drive~ We received copies of Chapter 21½ end'Ordinance No. 72-3 relating to the occupational license tax on Noven~er 5, 1976. In checking our files, we can find no record of receiving e provious ordinance. As you requested An your letter, we ere enclosing a supply of form DR 216-C. Sincerely~ Donne Kietzer, Se6retery Division of Miscelleneous Tax Enclosures BOOK PACE 143-A . ORDIN;~C£ NO. 72-3 BEI~;G A2~ ORDIN,'~NCE r~LATING TO OCCUPATIONAL LICENSES LEVYING ~40CC%~ATIONAL LICENSE TAX~ PROHIBITING Paten Fr.~:.: ENGAGIN~ I:' OR :~2;AGING ~Y ~USINE~S, PROFESSION OR OCC~ATION ~:LESS A COUNTY LICENSE SH~L HA~ BEEN PROCUP~]Q FRC~4 T~E CO~TY T~ COLLE~OR; ESTABLISHING CLASSIFICA?ICNS OF OCCUPATIONS LICENSE TAXES rOI{ EAC%[r P~OV[DING EXERTIONS; PRO- VIDING PROCiDU~S; Pi{OVIDI~:Q FOR PaN,TIES ~dD ENFOR~ :.~NT~ PROHIBITING VIOLATION ~ND M~(ING S,~ A MISDEME~4OP; PROVIDING FOR LZVY UPON T~dGIBLE P~ONALTY FOR COLLEC- T/ON OF D~.LINQUE~T LICENSE T~ES; AUTHORIZING CO~ISSION ~R T~ COLLECTOR ~dD PROVIDING ~ EFFECTIVE DATE. BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA: SECTION 1. Local occupational license taxes. No person shall engage ~n or manage any bu,!ness, profession or occupation in Collier County for which an occupational license tax is required by thiu Ordiance unless a County license shall hav~ been procured from the Tax Collector for Collier county. Such license shall be issued to each person upon receipt of the amount hereinafter provided or as.m~y' b'e otherwise provided by law. Furuhezmore, fees or licenseS.Paid to any Board, Commission or officer for ~ermits, re-istration,, examination or inspection shall be deemed to be regulatory and.in addition to -.nd not in lieu of any occupational license required by this Ordinance or other law unless otherwise expressly provided by law. SECTION 2. Definition~ ~o= .the purpose of this Ordin-,~c.'~"' (1) The word "person" means any individual, person, firm,~ "'' partnership, corporation, association, executor, administrator, trustee, joint adventure,, estates, trusts, business trusts, syndicat'es, fiduciaries, and all other business groups or combin~tions. (2) "C~%aritable or benevolent purpose" means tbs ac~i?,ities of a person, individual, corpor~tion '.~r organization conducted for ~.he b~nefit of an indefinite numar of persons to brin~ them under the influence of education oz religion, relieve them from disease, saffarlng or ucn~%raint, a.~.cin= them in establ.dshing them' .0 f"-t lib'e, or to erect or maintain public works, (3) "Local entertainer" means an entertainer who i~ a per- manent residen~ of, or maintains a permanent place of business in this state. (4) "Local governing authority" mesas the governing body of .% any county or incorporated munic£pality of this state, (5) "Taxpayer" means any person liable for taxes imposed under the provisions of this chapter, any,~igent required to file and pay any taxes imposed hereunder, and the heirs, successors, assignees and transferees of any such peroon 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", "profemsion# and -occupation- d~ not in- clude the customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in this state; which institutions are more particularly dofined and limited as follow~ .. ,~ . (a) Religious institutions shall mean churches and ecclesiastical or denominational organizations, or established physi- ual places for worship in this stats at which nonprofit religious sar- vices 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, collegos or universities conducting regular classes and courses of study re- ... quired for accreditation by or membership in the Southern Association of Colleges and Secondary Schools, Department of Education or the Florida Council of Independent Schools. Nonprofi%i~ libraries, art galleries and museums open to the public are defin~'d as educational Xnstitu~xons anu eliglbl, i~, corporations operating physical facilities in Florida at which are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay. SECTION 3. Occupational licenses! Due Da~e and Delinquent, ~enalties. Collier (a) Ail licenses shall be sold by the~ County tax collect- or beginning September I of each year and shall be due and payable on October 1 of each year and shall expire on September 30 of the succeed- lng year. Those licenses not renewed by October 1 shall be con- sidered delinquent and subject to a delinquency penalty of ten per- cent (10%) for the mogth of October, plus an additional five percent penalty for each month of delinquency thereafter until paid; pro- vided that the total delinquency penalty shall not exceed twenty-f[v~ (25%] of the occupational license fee for the delinquent establis?~,~a. In addition to the penalty, the tax collector shall be entitled to the following collection cost fee, ba~ on original license plus penalty, which shall be collected from delinquent taxpayers at the same time of the payment of license tax and penaltys 4.99 or lees' $1.00 5.00 - 9.99 2.00 lO.O0 - 14.99 3.00 15.00 - 19.~9 4.00 20.00 or more 5.00 (c) Any p~rson who was not liable for a license durin~ the first half of the license year may bo issued a license'during' the second half c~ the license year upon payment of one half (~) thc amount fixed as the price of such license 'for one (1) year. (d) Any person engaging in or managing any business, occupa- tion or profession without first obtaining a, local ~oc. cupatlonal. l~cense, if required hereunder, shall be subJect,.*.~o a penalty of twenty-five percent i25%) of the.' license determined ~o be due. ~n addition to any other penalty provided by., law,or ordinance. 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 conviction 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 bustnesslicenses may ~; transferred to a new owner with the approval of the tax collector and upon the presentation of a new epplication end a transfer fee of three dollars ($3.00), pro- vided there is a bona fide sale of the business. The new owner must present such evidence and the original license for the transfer. Fur- ther, upon~ltten request and presentation of license, the license may bu tranuferred from one location to another location within the same County with the approval of the tax collector and a transfer fee of three dollars ($3.00). Such transferred license shall be of the same force and effect and for the same .p~,lod 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 whole- sale or retail from hie place of business on whic~ 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 salesman, any other law to the contrary notwithstanding. (h) No license shall be issued except upon written appl£ca- tion of the person applying ~or the same. The tax collector, be£oru issuing e license based wholly or in part upon capacity, number of persons employed, or any other contingency, 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 ¢o~tingency, as the case may be.. The a~plicants and statements requ~re~ by =bLs eec~xon enaAA De retained as a par~.o~ t~e records (L) 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 per- sons employed or other contingency0 shall be deemed guilty of a mis- .% demeanor 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 =he 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. U~on 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 ~icense wa~ ~obtained, SECTION 4. Disposition of taxes collected and report to Revenue Department. (a) The revenues derived from the occupational license exclusive of the costs of collection shall be apportioned between the unincorporated area of the Count~ and the incorporated municipali~iem located therein by a ratio derived by dividing their respective popu- lations by the population of the County. (b) The revenues so apportioned shall be sent to the govern- lng authority of each municipality according to its ratio and to th~ governing authority of the County according to the ratio of the unin- corporated 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 p~escribed' and provided by the' department the amount of tax recuived by class &nd the apportionmen~ of much tax between tbs local governlng authorities within :aid Ccunty. generally~ liens. Whenever any person who is sub, eot to the payment of a license or privilege tax provided by this ordinance shall fail to pa7 ~he same when due, the tax collector, in person or by deputy appointed by him for ghat purpose, shall levy upon and seize tangible personal property of the delinquent taxpayer for unpaid occupat£onal 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 (15) days previous to the sale by advertisement, to be posted in 'at lease 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 proporty sold shall be present if practicall but at any time prev£ous to the sale the owner or claimant of such property may release the same bT the payment of the taxes plus delinquency charges and interests and ..~osts for which the same be made al aforesaid, the tax collector sh~l · be entitled to the same fees and ~a~ges aa are allowed sheriffs upon .execution sales. If the property levied upon shall be sold for moro 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 ~uthorized state, county or municipal officer or agency, annually0 for two or more consecutive years, shall have received the taxes and feel tendered for license or licenses del Xiv~re~ to the applicant for the operation and conduct by the hold~r'.' ther~mf of,the place or places o£.businese or stores therein-'designa~ed, ne.such office= or a~enc~ shall thereafter prohibit the operation of ,-~uch places'/'~f"businesl o~ stores, thereunder, nor issue or enforce any. warrant against; the'holdm:.o~ "such lice~%el or any other person or con- ~'~"~ ' ~"' =' '"~,~,~4 '~'~L,'~'~:' ~' ~:' ' '"'~ for any additional license taxes, penalties, 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 exis't 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 issued. (2) Whenever any license tax required by this chapter to be paid to the t~x 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 authoriz~ gambling or the operation of a l'ottery, SECTION 8. Exemption allowed cripples, invalids, ~ged, etc. (1) All confirmed cripples or invalids physically incapable :':.:t'l of manual labor, widow~ 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 ($1,000.00) shall be allowed to engage in any business or occupation in counties in which they live without being required to pay for' a license~ except that this exemption shall not apply .to any of th~. occupations specified in Sections'205.31! and 205.341. The exemption provided by this section eh&ll be allowed only upon the certificate of the County physician or other reputable physician, that the appli- cant claiming the exemption ia.'afC0n~irmed cripple or invalid~ the . J',, .~'.. nature and extent of 'the diSability'being sp'ecifi~d therein, and in case the exemption ie claimed.:by A widow with.'min~r depcndon~s, or a:' person over sixty-five ~a=s of age~ pr~f' of the right to; tho exump~.ion:.' shall be made. Any person entitled 'to the exemption provided section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a license which shall have plainly stamped written acro~s tho face thereof thQ fact thatitis issued under this section, and tho reason for the exemption shall be written thereon. '~ (2) In no event under this or any other law shell any per- son, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a li- cense to sell intoxicating liquors, malt and vinous beverages; or for the operation of any slot machines, punch board or any other gaming or gambling device. . SECTION 9. Exemptions allowed disabled veterans o~ any war, or their un-remarried widows. (1) Any bona fide, permanent resident elector of the State who served as an officer or enlisted man in the United States army army reserve, national guard, United States navy or naval reserve, ,United States coast guard or coast guard reserve, United States corps or marine corps reserve, or any temporary members thereof, who have actually been or may hereafte~ be reassigned by the army, ~avy, coast guard or marines to active duty, during any war, declared or declared armed conflicts, crisesr eto., 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 d~s~bled from performing manual labor, shall, upon sufficient identifica=~on, proof of being a permanent resident elector in the ~tate and production of an honornblc discharge 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 '-mn(l.for which the state, county or muniuipal license does no~ NRCeed .the sum of $50.00 for e*~h without ~ayment of any license tax other~ wise.provided for by law~ or shall be entitled to an exemption to'the tion in tho state which may be carried on mainly throuqh 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 850.00. The exemption heretofore referred to shal! extend to and include the right of licensee to operate an automobile for hire of not exceeding five passenger capacity,.lncluding the driver, when it shall be made to appear that such automobile is bona fide ovmed 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 operation of such mote= vehicle for private use has been applied for and attached to said motor vehicle and the proper fees therefor paid by the licensoQ. (2) When any such person shall apply for a license to con- duct any business or occupation for which either the county or municipal license tax as fixed by law shall exceed the sum of $50.00, the der of such license tax in excess of $50.00 shall be pa~d by him cash. ,~ .' '~. ', (3) Each and every ~ax collecting authority of this of each county thereof, and of each municipality therein shall lssuc to such persons as may be entitled hereunder a license pursuant to tho foregoing provision and subject to the conditions thereof. Such liccn~o', when issued shall be marked across the face thereof. "Veterans License"-- "No= Transferable." Before issuing the samo,'proof shall be duly made in each case the= the applicant ~s entitled u~der the conditions of this law to receive the exemption herein provided for. The proof may be made by establishing to the satisfaction of such tax col~ecting authority by means of certificate of honorable discharge o= certified copy thereof that he ia a veteran within the purview of this section and by exhibiting~ (a) A certifica~a of government-rated disabil£ty to an extent of te~ per cent or more~ '1 6 I T he. O 'ldavit or F-I mony of, Operable w:0 personally knows the applicant and who makes oath that the applicant ia disabled from performing manual labor as · means of livelihoodt (c) Tho 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 (e) Such other reasonable proof as may be required by the tax collecting authority to establish the fact that such applicant is ac disabled. All licenses issued under this section shall be in the 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 by the commission of fraud upon any ~a~uing authority shall be null and void. Any person who has fraudulently obtained s~y such license, or who has fraudulently received any transfer of a license .issued to another, and ha~ thereafter engaged in any business or occupa, tion requiring a license under color thereof shall be subject to pro- secution as for engaging in a business or occupation without having the required license dnder the laws of the state. Such licenseshali not be issued in any county other than the count~ wherein said veteran is a bona fide resident citizen elector, unless such veteran applying therefor 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 ~eteran in his home county under the authority of this section. ($) In no event under ~hSe.or any other law shall any pe~son. veteran, or otherwise, be allowed any exemption .what~oever from the payment of any amount requi~ed by law fc~ the iss~nnce o~ a operation of any slot machine, punch board or amy.:other gaming or gambl- ing device~ or for any of the occupations specified in Section 205.311 'l 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 aa me exemptions as the disabled veteran. SECTION 10. Farm, grove, horticultural, floricultural, tropical piscicultural and tropical fish farm products; certain exemptions. (l} Al1 farm, grove, horticultural, floricultural, tropical .pis~lcultural, and tropical fish farm products and products manufactured t~erefrom, except intoxicating liquors, wine, or beer, shall be exempt from all forms of license tax, county and municipal, when th~ same being offered for sale or sold by the farmer or grower producing said products. The management of wg~oXesaXe farmers produce m~rkets 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 indiv'ldual licenses shall ,: 'be required of such tenants unless such license ia obtained for tho .market. (2) ~very person, other than nonprofit cooperative associa-:' tions, engaged in the business of packing, processing, or Canning agricultural products not grown by him, shall for each place of business pay a license tax of $7.50, plus $1.50 for'each five person employed thereat! provided said Licenses shall not exceed $75,00. SECTION 11. ' ReX~ious tenets~ 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 s'tudents may; with the approval of the athletic asso~ia~ion or authority of'th~[n'-schoo%, sell the 'tO pay · license. ,:; 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'e license tax, to sell or dispose of fis~ caught or acquired by him by selling or disposing of same or offering same for sale, direct to 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, trucR 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, amuse- ment or recreational device, contrivance, or facility not otherwise licensed by some other law of this state shall pay a license tax of 0 $7.50 on each such game, amusement or recreations! device, contrivancc or facility. (2) Any person who operates Any of the above devices for profit under the sponsorship of a merchant, shopping center or mer- chants' association, charitable, religious or education institution shall be licensed under this section. This license shall'be good for one (1) location only, however, the licensee maymturn to the sa~e location during the same license year without ob~aining 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 accomm~- tions, as defined in chapter 509 except nontransiently rented houses shall pay for each place of business an amount of 75¢ for room. However, no ,uch establishment shall pay ~e~ .~han $7.50 for said license. The room count to be ~sed' In this sec~f.o, shall be th~ same as used by the division Of h~till 'and restauzants of tho dopart- no later than August 31 of each year the room count to be used by the tax collector when issuing oc.~upational licensee under this sub- section. (2) No municipality or county shall originally i~uc ~n 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 aha restaurants of the department of business regulation. SECTION 17. Cemeteries, mausoleums, etc. Every person engaged in the business of operating for a a cemetery, mausoleum or similar place or institution shall for each place of business pay a licena~ tax o~ $75.00. SECTION 18. Circuses, traveling shows,, tent shows, side shows~ license taxes. " (1) Shows of all kinds, including circuses, vaudeville, minstrels, theatrical, traveling' shows. ~xhibitiona or amusement en~r- priees,incltlding carnivals, va~devil~e, ~instrels, rodeos, theatrical games or tests o£ skill, riding devices~ dramatic repertoire and other shows or amusements, or any exhibition giving performances t~ndor tents or temporary structures of any kind, whether such tents or tem- porary structures are covered or uncovered, shall pay a license for each day as follpws~ (a) Counties of twenty-five thousand inhabitants or more ~150.00 for each day. (b) Counties of less than :twenty-five thousand $75.00 for each day. (2) For the purposes hereof, the show. riding.device, con- ~eeeion or side show charging the highest admission or fee ,hall be considered the main show in determining the l~cens~ ~ax ~o bo show in this admission or free price grou~, any one.~.~},c ~,:~ may bo consi rs~ the mal~ show. ?..__~.. , paid i 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 text · ~ (a) Counties of' twenty-five thousand'inhabitants or more $15.00 for each day. (b) Counties o£ less than twenty-five thousand inhabitants, ~7.50 for each day. (4) The following shall be considered side shows on which shall bo levied license taxes as provided abovet .(a) All riding devices, including merry-go-rounds, ferris wheels, or any other rides or automatic ~iding devlces~ (b) All concessions, including revolving wheels, corn games, throvtng balls, rolling balls, cane racks, knife.racks, weighting machines, games or tests of skill or strength, 'can~ty machines, aandw.~cn, confectionery or similar stands or any other booth, unit, tent or stand ,co~monl~ ~nov~l as a concession! and (c) Every side eho~,.:exhtbition, display, concert, athletic contest, lecture, minstrel, or performance to which admission ,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 peril,' ' 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 annuallicenses may be'issued to .... any of the shows or exhibitions ment£o~ed in this section.when such;',. ~.," show or exhibition is permanently located in one place, upon the pay- men~ of six times th~ full. amount-o£.the daily lld~hso ~ax, aecordiwj to .the charge for admission and population as d~f~ned and prescribed by this section~ but a license, eo'lss~ed 'shall be:good o,11~ £or' th° pla.cd, for. which i~ was originall~ taken out, and the,Csx coll~c[or'shall.~ (6) No fractional license shall be issued under this pro- vision. (7) Exempt from the precisions 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 An connection with a convention. . SECTION 19. Traveling medicine shows. (l) There is hereby levied a daily license fee of $37.50, An addition to all other licensee, on AtAnerant 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 establichmcn=m. (1) Every person engaged in the business of operating a restaurant, cafe, snack bar, t.ake"o~ iervice, dining room, drive-in eating establishment, or other public eating place, whether operated .in conjunction with some other line of business or not, except dinin~ rooms in licensed'public lodging establishments shall pay a license tax based on the number of people 'for who~ he has. seats or accomm,,da- tachs for the service or consumption of food at any one time, in acco='d.. an6e with the following schedules (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 fl~a ser~ed while 'seatedin their cars sha~! pay a license tax of $30.00. Thc required by this paragraph shall be in addition ~o the license requir,d.. ~aragrapfls - (d). ... ........- (2) The seating capacity and classifications, used by , lat/o'~ under Section 509.251'(3~',8hall be .used tn thil:,,~ection. The division~ hotels and restaurants of the department of business regu- lation shall furnish to the appropriate tax collector no later than August 31 of each year the count snd class~fication to be used by the tax collector when issuing occupational licen=e~.under ~hi~ suction. SECTION 21. Contracting. (1) Each person who contracts or sub-contracts to construct, .alter, repair, dismantle or de~nolish buildings, roads, bridges, via- ducts, sewers, water and gas mains or engages in ~he business of con- struction, alteration, repairing, dismantling or demolition of build- lngs, roads, bridges, viaducts, sewers, water and gas mains must ob- tain a license as a contractor. The license tax shall be determined by the maximum number of persons actually employed,' or to be during the license year, in the county in ~hich 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 lOO -lSd ' 22n.oo (h)'ror 151 -200 . 3oo.oo (l) For 201 - or more employees "37S.00 (2) In determining the number of peraen~ employed all prin- cipals shall be deemed employees and be included in the calculation. SECTION 22. Dance halls, variety exhibitions, etc. (1) Every person who operates any place for profit where dancing is permit~ed or where entertainment is provided for a charge, such as varie=y programs or ~xhibiti0ns, shall pay a license ~ax of $150.00. The license required by ~h~s section shall be in addition ~o any °the= license required by law, ~d the op~ration of suc~ a pl~ce as herein described shall not ba construed t° be incidental to some other business~ provided, tha~ a license may bo isuu~d foT one nigh= only, upon the ~n~ent of $75.00, bu~ ~n such'cases, tho tax collector' licensed ~nlts ormore paying an occupational license a~ p~o- vidcd for in Section 205.251; prov£ded further, that no such limita- tion of licensed units ~a heretofore provided shall affect the license of hotels previously issued. (2) Exempted from the provisions of this act arc: .% (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 basiJ). (c) Local cultural or concert music o,rganizat'lona or prpfes,,ional' or artists' o~.danizations which appear under the auspice~ of such local c31tural or c,4.~cert music or*3anizations. . (d) ~-ducational institution~ and off-campus professional ~lent, when employed by such institutions for student entertainment, · such as sports events, musical conaerta, dance bands and dramatic p,-. ' ,ductions, when such activities are produced or conducted .under tho auspices of such educational institutions. (e) Traveling shows put on by local merchants, where no admission ia charged, either directly or by increasing the price ; of items sold. (f) Dances or variety entertainments given by local performers, the proceeds of which are given to local charities. 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 ext~.enses incurred by the individuals' in sponsoring the square dances cr square dance competitions. -17- " ' i ...... I [- '~ECTIO~ 23.' Electric lents, ga(~plants and community television antonna companies. (1) Every person engaged in the business of furnishing electric power, gas or community television antenna service for a profit shall pay tho 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 (b) 200,000 - 299,000 (c) 100,000 - 199,999 (d) 50,000 - 99,999 (e) 49,999 or. less $450.00 375.00 187.50 150.00 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. ~mlgrant or labor agents.. (1} No personI, firm or.corp6ration shall carry on the business of an emigrant agent in thl~ state without first obtainin~ a license therefor from the county tax.c, ollector of each county in which emigrants are to be solicited. (2) The term "emigrant agent", as contemplated by this sec- tion, shall be construed to mean any person, firm or corporation engaged in hiring laborers, o= soliciting emigrants in this state, to be employed beyond the 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 div[,{ol~. of labor and employment opportunitie's of the department of commer?~, 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 n license, which shall be good fo= one year, upon the payment to th6 county tax collector the sum oZ $k~.'500.00, which l~,~s~ ~h,~ll bc , va%id ogly in the county where purchased. clairvoyants,, etc. (1) ~very fortuneteller, clairvoyant, palmist, astrologer, phrenologist, character reader, spirit medium, absent treatment healer, or mental healer and every person engaged f~ any occupation of a similar nature shall pay a license tax of $150.00. (2) This section does not apply to Christian churches heal the sick by prayer or regularly ordained ministers of churches who ~'e m~mbers of Florida state spiritualist ministerial association whose charters are filed in the library of congress and ~n record in the state capitol in Tallahassee. SECTION 26. Fortunetellers, clairvoyants, etc; county permit required! penalty. (1) No license to engage in the occupation of fortunetellinb 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 there- for given by the board of county co~u~issioners of the county wherein such license is sought. No permit shall be issued until after the following conditions are fulfilledt (a) The applicant shall have been a resident o2 Florida for at least two years and shall be a registered voter in the county wherc the permit and license are applied for. (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 a~pli- cant which shall become a permanent part of the permit, shall be pre- sented to the clerk of the ~oard of county commissimners, who sha]l make investigation and examination of the applicant and report tho results thereof to the board of county commissiohers at its next re- gular or special meeting. (d) The board of county commissioners shall consider thc application anU the report of the clerk and o~der tho permit either. issued or denied. The order or,the board shall De mode in =ripl~cato...,~- with ,~he original given to the applicant,' one copy retained by the clerk' (2) AnF official ~,~ho shall issue a license provided by Section 205.341, 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 ex- amination 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 business 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 lkcense and the permit requ{red by th~s section or who shall obtain any such permit or license by fraUd or de- ceit shall, for the first offense, be guilty of a misdemeanor of the second degree, punishable as provideU in Section, 775.082 or 775.083. For a second or subsequent offens6,' he shall be guilty of a mlsdemuannr of the first degree, punishable as provided in Sections 775.082 or 775.U83. (6) This section does not apply to Christian churches who heal the sick by prayer or to regularly orgained 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. Ail 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 insuran,ce agents. SECTION 28. Junk dualersl license requirementst penalty. [11 In construing this sect~0n~i unless the context otherwise requires, the following words "°r phrase'~,'"~ahall mesn~ 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 establish~nen~ or place of business which is maintained, operated, or used for storing, keeping, buying, or ~elling 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 individugi, 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 ope~ating machinery and equipment used to process scrap iron, steel and other metals to specifications prescribed by, and for sale to, ~ills and foundries. operating a scrap metal processing plant. (g) '"Metals# means copper, brass, and bronze pipe, piping and tubing and ware which is or can be used for transmission or dis- tribution in a utility or communications system. (h) "Transmission or distribution" moans that part of a 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 pro- cessor shall pay a license tax of $75.00. (3} Every person engaged in business as ~ junk dealer shall pay a license tax of $50.00. (4) (a) Every. parse, licensed as-a.junk dealer or scrap processor when.purchasing any article s~all ke~.a full and completu Teco~d of each transaction showing from ~hom and when each articl~ was (b) Every person licensed as a Junk dealer or scrap metal processor when purchasing metals shall keep the following additional information: The record shall include a receipt signed by the seller: and a copy of such receipt shall be given to the s'eller. This receipt shall reflect the quality and quantity of metals p'urchased, 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 beC'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 enforce- ment officer co,~issioned in the state, (5) Purchase of metals from minors tn excess of ten dollars prohibited. (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 ~ months or both. SECTION 29. Liquefied petroleum gas! distributors, install~r~, and manufacturers. All persons who deal in liquefied petroleum gas, either aa 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 liquefied petroleum gas o $62.50 (2) Installation of equipment to be used with liquefied petrol6um gas · '$25.00 (3) Dealer in liquefied petroleum gas, i~ appliances and equipment for use of such gas and In the installation of appliances and equipment $62.50 ~TO~ ~0. M~nufnc~u=ing, processing, q%~arrytng nnd ~ln~n9. - (1) Every perso~ engaged tn th9 business of manufacturing, pro~e~sing,=..quarrying, c= mining must obtain a license u,lder this sec- tion. The amount of tho license tax shall be determined by the max£- mum number of persons actually employed, or to be employed, during the license year in the county in which the work is performed and =hall be at the followil~g rates~ °t (a) I - 10 employees (b) 11 - 20 employees (c) 21 - 30 employees (d) 31 - 40 employees [e) 41 - 50 employees (f) 51 or more employees $15.00 30.00 45.00 60.00 90.00 150.00 In determining the number of persons employed all principals shall be deemed employees and ~hall be included in the calculation. (2) No license shall be required under this section where the manufa~uring, processing, quarrying, or mining is incidental to and a. part of some other business classification for which a license is required by this chapter and is carried on at the pla~e of business licensed under such classification. SECTION 31. Miscellaneous businesses not otherwise providc~!. Ever~ person engaged in the operation of any business of nature that no license can be properly required for it under any provision of this chapter or other law of tho state, shall pay a tax of $150.'00~ provided, that.no license shall be. required for the growing or producing of agricultural and horticul~ural products. SECTION 32. Moving picture shows, theaters and drive-in theaters. (1) Owners, managers or lessors of theaters or halls emploY.. lng traveling troupes, theatrical, operatic or minstrel, giving per- formances in buildings fitted up for such purposes, or moving picturo shows giving exhibitions in buildings permanently used for such put- poses, or drive-in theaters, shall be allowed to give as many per- formances or ex~tbitions in such buildings, theaters or areas as they ,w/eh on payment of the following license tax~ (a) In cities or towns of twenty thousand inhabits,ts or m~ro. oh'-Il ~-'y a license tax ~f' ~,300.00 ~er,.annum. (b) In cities or t~e of less than twenty thousand nad more (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 (d) In cities or towns of 1cae than ~en thousand and. more .% than fivo thousand inhabitants, shall pay a license tax of $75.00 per annum. . (e) In cities or towns of .less'khan five thousand inhabitants, shall pay a license tax of $15.00 per. annum. (2) Whenever any moving picture show, theater or drive-in theater is located Dutside the limits of any municipality, the license tax shall be based on the population of the nearest municipality. SECTION 33. Pawnbrokers. (1} Every personengaged in the business of pawnbroker pay the following license tax ~n each county of the state having the £ollowing population according to the last official decennial (a) Twenty thousand or more for each pla~e of business $225.00 (b} Less than twenty thousand fo= each'p~aca of business 150.00 (2) No person licensed to engage in the small loan un, er the provisions of Chapter 516 shall act ~..a pawnbroker. (3) Pawnbrokers shall keep a complete and true record of all transactions, showing from whom each article of their stock was pur- chased or pledged, the date of the transaction and the data and to each article was said, which record shall at all times be subject to the inspection of all police or peace officers. (4) Any person vl~lating the provisions of this section shall be guilty of a misdemeanor of the second degree, punishable as provided in Sections 775.082 or ?75.083. SECTION 34. Pawnbrokers; reports to sheriff~ penalty. Every person en~aged in the bus,ness of pawnbrokers, licensed .under Section 205.434, shall make monthly reports.to .the she=iff of.the county in which such business ii operatgd of the inf~=mation required 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 department of law enforcement. ,% 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 county where the exhibit is located. SZCTION 36. Professions, businesses, 6ccu'pations. (1) Every person engaged in the practice of any profession, who offers his service either directly or indirectly to the public for consideration, whether or not such endeavor be regulated by law, pay a license tax of fifteen dollars for the privilege of practic[n9, which license shall not relieve the person paying same from the paymen~ of. any license tax imposed on any business operated by him. (2) Every person engaged in a profession, business, or tion regulated by law where licensing and qualifica~ion standards ;,~ required shall display and exhibit to the tax collector the license for the current year prior to the tax collector issuing an occupational lt- cerise pursuant to this.Chapter. (3) An occupational license shall not be required where a person, 'although licensed by law under a regulatory statute, ia pro- hibited from engaging i~ a profession, business or occupation unless under the direct supervision of another person, in~ividual or corpora. 'lion. ~ r (4) Every Individual or group of individuals who operate~ branch office or a~y professional corporation which operates an in which a pro~ession is practiced, shall license each office in whicl~ the profession is practiced. SECTION 37' '"' ' (i) Every person engaged in any business in any county as owner,i agent, or othsrwis'e, that Perfoml.some service for =he public:. . in &slum for a considoration,~.lhe%~'pmy a ll~ense'tax in each based on the maximum number of persons actually employed, employed during the license year, or to be in the following amountst Owner and No Employees $ 5.00 1 - § 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 proviso shall not be construed to exempt service departments of merchandising and other lines of busineos from tho license required by this section, with exception of gasoline service stations with not more theD three percent' engaged in the performance of a service for a consideration. (3) In determining the number of persons employed all prin- cipals shall be deemed employees and be included in the calculation. SECTION 38. Refrigerator~... d,tan~ cars. :. (1) Every person owning, controlling or operating or ~ank 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 I of each year, make return to the department of revenue under oath,'in such form as it may provide, of the numbe~ of refrigerator, tank or other cars mentioned in this section owned, u=cd or operated, leased or rented to be used o~ or over any railroad or any part thereof in this state, and shallo on the same day, pay to department of revenue a license tax of $$00.00~'provided, .that this s~ction~shall not apply to any railroad company upon Which a tax is otherwise provided When such railroad company owns the car:~ operates~ provided further, that no further license ~x ~ha]l be by any county or municipality. '- (2) All license taxes collected under this sect]on eH01! ..paid into th~ Irate treasur~ b~k~..,departmon't of.'revcnuo ~s SECTION 30. Kc=ail store license. (1) For the privilege of conducting, engaging in and carrying on the business of a retailer sa defined in this section, there is hereby levied and assessed upon every person, or association o~ 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 th~ sum of $15.00. (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 different meaning. (a) "Retailer" includes every person engaged in the .of making sales at retail. (b) "A retail sale" or "sale at retail" means shy sale to consumer or to any person for any purpose other than for resale in the f6rm of tangible personal property! provided, that no s~le shall be .construed to be e #retail sale' where goods, wares, and merchandise are sold in wholesale quantities a~.wholesale price~ by licensed who!~- sale dealers under standing orders or through outside salesmen as tlnguished from sales of small packages ~t retail pFices or is sold in wholesale quantities and at wholesale prices to any governmental tution0 subdivision or agency. (3} The term "retailer# shall not include bulk plants or ing stations engaging principally in the sale of gasoline and other petroleum products~ ice plants or ice dealers enga4ing pr£ncipally in t~."~le of ice~ bakeries an~ other manufacturir~.~r processing .selling only the products manufactured or processed therein~ or restaur- ants, cafes, cafeterias, hotels and liquor store~! provided, however, that where food or intoxicating l~quors are sold in connection with a principal business, but'only incidental thereto, said.principal -~hall not be exempt f~o~ the license tax ].~osed hoc,,in. Provided. ther, =hit incidental sales '~ot otherwise .excepted £~ tlt[s made by a licensed wholesaler to con.umer, at wholesale prices, sha~l not he construed to be retail Sales unless such sales exceed five per cent of such wholsaler's total sale. SECTION 40. Telephone systems. .. · ~ Every person engaged in the business of owning or operating tole- phone 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 ~°nes or instruments, or frac- tion of one thousand, 150 for each phone or instrument operated or in- stalled~ (2) On the second one thousand or fraction over one thousand, 120 for each phone or instrument operated or lnsta'lled~ and (3) On all over two thousand, 9~ for each phone or instru- ment operated or installed. ~'O~ners or managers of telephone systems operated or having in- stalled less than one hundred phones or ~nstruments shall not be re-. quired to pay a license tax. SECTION 41. Trading,'~tc., in ~ntangible personal property. (1) Every person engaged in the business of trading, barter- ing, buying, lending or selling intangible personal property, whether. as owner, agent, broker or otherwise,' shall pay a license tax o£ $37.50 for each place of business. (2) No license shall be required under this section whore the trading, bartering, buying, lending or selling is.incidental to and 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 .p~rsonal property. Every person engaged in the business 6f trading, bartcr- lng, serving, or selling tangible personal property, aa owner, agent, broker, or otherwise, shall pay a license tax o~ $15.00 which shall' .and shall pay $15.00 for each 'additional ~lace of' business; provided that the license for each buXk"p'lan~'~ depOt wbolosale dealers the sale and delivery of tangible personal property a~ wholesale his established place of business on ~ich 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 other- wise '~y 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 occupational 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 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~ (dj "Merchandise ve~lng machines" means any machine,.con- trivance or device which is set in motion or made or permitted to func- tion by the insertion of a coin. slug, token or paper currency and dis-' peases merchandise without the necessity of replenishi~g the device between each operation. (b) "Merchandise vending machine operator, means any who operates for a profit thirty-five or more m~rchandise vending (c) "Service vending machine" means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin. slug, token or paper ~urrency and which dis- ~enses some service or amusement. (d) "Service vending machine operator" moans any person who ~perates for a profit thirty-five or more service vending machines. (e) "Laundry equipment" means any eq~ipment necessary ~o~ the .operation o~ a.coin-operated laundry, including washers, dryer,, -or ironing machines and leap. bleach and laundry bag dispensing m~chincs. operated f6r a profit, in his plade of buatnes~ ~r 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 machlne~ .% 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 per- sons1 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, $?5.00 for the privilege of engaging in such business and shall further pay an annual l'icense tax of 75~ for each machine. (c) Service vending ~achinee, $7.50 for each machine. (d) Service vending machine operators, $187.S0 for the privi- lege of engaging in such business, and shall further pay an annual li- cense tax of $1.80 for each machine. (e} Laundry equipment, 7S~. for each p~ec~ of equipment. (f) Coin-operated radio, television and similar devices installed in businesses providing ~ousing accommodations for the trav~ ing 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. ho~sing accommodations for the traveling public, and further pay an annual license tax of 30¢ for each device. (g) Penny vending machines, 75~ for each machine. '~ (3) The following vending machines end lockers are.exemp= from the tax provided by this section~ (a) All vending machines which dispense only United Sta~es postage stamps, unadu'lterated Fl°~da-produced citrus ~uicea or news- '~apers are hereby exempt from the payment of any excise or l~cense levied by the state or any countY'./m~nicipality or other taxing dis- ~?'.' places of business and dispensing dnly nuts, citrus Juices and other food products. (c) Coin-operat.d parcel-checking lockers and toilet locks used in railroad, bus, airport stations, or depots,.and in hotels, boarding houses, restaurants and restrooms for the convenience ~f the public. ' (d) Al! coin-operated telephones which are otherwise subject to tax under Section 205.512 of this chapter. (4) All machines licens.d under paragraphs (a),(b) and (c) of subsection (2) shall display in a prominent place on .ach 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 cbllector 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 delin- quent taxes, said form to be provided or approves by the department · .xevenue. Any person who remov~ nob!ce of delinguent.%~xes orlwho,~c- moves any moneys from the machine before license taxes are paid, 'be guilty of a misdemeanor of the second degree, punishable as prov[d,.d in Sections 775.082 or 775.08~. If at the end of ten days the license tax remains unpaid, the tax collector shall deliver to th. sheriff warrant as prescribed by Section 205.121. 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 · '~&-false statement in a return or report or in connection with an applica- tion for refund of any taxi (c) Who knowingly collects, or 'attempts to collect or causes "to be paid to'him or 'to any~he~,.~ , %her direcel¥ or i~,directly, ">. _ Who violates any of the provisions of this ch~p~er, a penalty for which is not otherwise provided, shall be guilty of a mis- demeanor of the second degree, punishable ss 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 Section 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 business as a distributor without ~eing tho holder of an uncanceled license as provided by this part shall constitute a separate offense within the meaning of this section. ~n addition to the penalty imposed by this chapter, the de- fendant shall be required to pay all gas taxes and penalties due to the state. The penalties provided in this section shall be in additi~n 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 oompanies shall pa~ t~e following taxes in cities and towns having the following populations aecordin~ the latest official decennial census, (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) l,O00 - 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 constkn/ed to be a water company or sewage disposal company! provided, that persons having wells or sewage disposals for private use and who may furnish~not more than twenty-five neighbors with water or ~.ewage disposal, shall be ex- empt from the provisions of this section. (3) Hunicipal corporations which own and operate the£r o~m waker plants and sewage disposal systems shall not be subject to the above license tax. SECTION 45. Farmers Markets, Flea Markets, otc. where in- dividuals sell from stalls'. In lieu of the licenses required under Section 31 for opcrators of'Farmers' Markets or Flea Markets, and the license required f,.r in- dividuals under Section 42 the operator of the business may purchase license according to the following schedu16'l $50.00 plus $3.00 per dealer for.th~, maximum of dealers to be operating on the premises at any one time~ Maximum license under this Section shall be $300.00. SECTION 46. Commission for tax collector. The Tax Collector shall receive 15% (fifteen percent) of the total license collected aa his commission for collecting these licenses, · the same being hereby established as the coat of collecting the licence taxes. SECTXON 47. Effective date. This Ordinance aha11 taka. &ffect immediately upon its adopl tion and the receipt by the Clerk of this Commission of acknowledgcmene from the Secretary of the Department of State of its filing in his office. ,. ~ ..:.?,'~,.,:'C~'.:,',. BOARD OF COUNTY COMMISSIONERS ~ . '~'~ ~ :%,~'. ,~ ,: · OF COLLIER COUNTY, FLORIDA . ~.,,,, ~,%...~,'.~%'I~,~,',,~ ':: . % .' ~', ,~,.r.,~,,,~.'.; ,' '~, :3' ,w ,F[/ I !