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ORDINANCE NO. 00-06
AN ORDINANCE AMENDING ARTICLE II OCCUPATIONAL
LICENSE TAXES AND REGULATION OF CHAPTER 1-12 OF
THE CODE OF ORDINANCES OF ST. LUCIE COUNTY,
FLORIDA; AMENDING SECTION 1-12-16 (DEFINITIONS)
TO DELETE "LOCAL ENTERTAINER" OR `CHARITABLE OR
BENEVOLENT PURPOSE" AND TO ADD A DEFINITION FOR
"ECONOMIC DEVELOPMENT"; AMENDING SECTION 1-12-17
TO PROVIDE AN OCCUPATIONAL LICENSE TAX THAT IS
REQUIRED BY OTHER LAW OF THE STATE EXCEPT AS
OTHERWISE PROVIDED IN THE ORDINANCE; AMENDING
SECTION 1-12-18 TO PROVIDE FOR PENALTIES, COURT
ACTIONS, COURT AND ADMINISTRATIVE COSTS ASSESSED
AGAINST PERSONS WHO DO NOT PAY THE REQUIRED TAX;
AMENDING SECTION 1-12-19 TO PROVIDE THAT PERSONS
MAKING FALSE STATEMENTS ON APPLICATIONS MAY BE
GUILTY OFASECOND DEGREE MISDEMEANOR; AMENDING
SECTION 1-12-20 TO PROVIDE FOR THE TAX COLLECTOR
TO ISSUE THE OCCUPATIONAL LICENSE; AMENDING
SECTION 1-12-21 TO PROVIDE FOR FEES FOR LICENSE
TRANSFERS OF UP TO 10 PERCENT OF THE ANNUAL
LICENSE TAX; AMENDING SECTION 1-12-22 TO DIRECT
THE CLERK TO ESTABLISH AST. LUCIE COUNTY ECONOMIC
DEVELOPMENT TRUST FUND; ADDING A NEW SECTION 1-
12-23 TO PROVIDE FOR THE USE OF FUNDS FROM THE
ECONOMIC DEVELOPMENT TRUST FUND; AMENDING
SECTION 1-12-25 TO PROVIDE THAT EXEMPTIONS SHALL
BE ALLOWED AS PROVIDED IN CHAPTER 205, FLORIDA
STATUTES, AS AMENDED; DELETING EXISTING SECTIONS
1-12-23, 1-12-26, 1-12-28, 1-12-29, 1-12-30, 1-12-34, 1-
12-35,1-12-36,1-12-39,1-12-40,1-12-41,1-12-42,1-12-
44,1-12-45,1-12-47,1-12-50,1-12-52,1-12-54, 1-12-55,
1-12-SBAND 1-12-59OFTHE CODE; AMENDING SECTIONS
1-12-27 (SAME - FARM, GROVE, HORTICULTURAL,
FLORICULTURAL, TROPICAL PISCICULTURAL AND
TROPICAL FISH FARM PRODUCTS), SECTION 1-12-31
(ADVERTISING SPACE RENTERS), SECTION 1-12-32
(AMUSEMENT DEVICES), SECTION 1-12-33 (HOTELS,
APARTMENT HOTELS, MOTELS, ETC.), SECTION 1-12-37
(CAFES, RESTAURANTS AND OTHER EATING
ESTABLISHMENTS), SECTION 1-12-38 (CONTRACTING),
SECTION 1-12-43 (INSURANCE ADJUSTERS), SECTION 1-
12-46 MANUFACTURING, PROCESSING, QUARRYING AND
MINING; SECTION 1-12-52 PUBLIC SERVICE; SECTION 1-
12-53 RETAIL STORE LICENSE; SECTION 1-12-56
TRADING, ETC., IN TANGIBLE PERSONAL PROPERTY; -
SECTION 1-12-57 VENDING MACHINES AND SECTION 1-
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12-60 (TRAVELING JUNK DEALERS) TO RENUMBER THE
SECTIONS AND TO INCREASE TAXES; AMENDING SECTION
1-12-48 TO DELETE THE PROVISION REQUIRING THAT
PAWNBROKER PAY A LICENSE TAX OF TWO HUNDRED
TWENTY-FIVE AND 0/100 ($225.00) DOLLARS AND
RENUMBERING THE SECTION TO SECTION 1-12-34;
AMENDING SECTION 1-12-49 TO RENUMBER TO SECTION
1-12-35; AMENDING SECTION 1-12-51 TO PROVIDE FOR
A LICENSE TAX FOR GENERAL BUSINESS AND TO
RENUMBER THE SECTION; PROVIDING FOR CONFLICTING
PROVISIONS, SEVERABILITY, EFFECTIVE DATE AND
CODIFICATION.
PART A. ARTICLE II. OCCUPATIONAL LICENSE TAXES AND REGULATIONS OF
CHAPTER 1-12 OF THE CODE OF ORDINANCES IS AMENDED TO READ AS
FOLLOWS:
Section 1-12-16. Definitions.
For the purpose of this article, the following terms shall have the meanings indicated:
.[I) Business, profession and occupation do not include the customary religious,
charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit
educational institutions in this state; which institutions are more particularly defined and
limited in this section as follows:
(a) Charitable institutions shall mean only nonprofit corporations operating
physical facilities in the state at which are provided charitable services, a reasonable .M
percentage of which shall be without cost to those unable to pay.
ib1 Educational institutions shall mean state tax -supported or parochial,
church and nonprofit private schools, colleges or universities conducting regular classes and
courses of study required for accreditation by or membership in the Southern Association of;
Colleges and Secondary Schools, Department of Education or the Florida Council of
Independent Schools. Nonprofit libraries, art galleries and museums open to the public are,
defined as educational institutions and eligible for exemption. M
(c) Religious institutions shall mean churches and ecclesiastical or 0--
denominational organizations, or established physical places for worship in this state at which f"o
nonprofit religious services and activities are regularly conducted and carried on, and shall also
mean church cemeteries.
Charitable or benevolent purpose means the activities of a person, individual,
corporation or organization conducted for the benefit of an indefinite number of persons to
bring them under the influcncc of education or religion, relieve them from disease, suffcring
or constraint, assist them in establishing themselves in life, or to erect or maintain public
works.
Classification means the method by which a business or group of businesses is
identified by size or type, or both.
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Local Entertainer means an entertainer who is a permanent resident of, or maintains
a permanent place of business in this state.
Person means any individual, person, firm, partnership, corporation, association,
executor, administrator, trustee, joint adventure, estates, trusts, business trusts, syndicates,
fiduciaries, and all other business groups or combinations.
(4) Taxpayer means any person liable fortaxes imposed under the provisions of this
article, any agent required to file and pay any taxes imposed, hereunder, and the heirs,
successors, assignees and transferees of any such person or agent.
Economic development means processes or activities desiqned to promote, Crete
and/or maintain lonq-term economic stability, and to provide quality employment
opportunities for the residents of St. Lucie Countv.
Section 1-12-17. Payment of tax prerequisite to engaging in business, etc.;
exception as to vehicles used in licensed business.
No person shall engage in or manage any business, profession or occupation, in the
county for which an occupational license tax is required by this article or other law of the
state, unless a county license shall have been procured from the tax collector for the county.
Such license shall be issued to each person upon receipt of the amount provided in this
chapter or as may be otherwise provided by law. Furthermore, fees or licenses paid to any
board, commission or officer for permits, registration, examination or inspection, shall be
deemed to be regulatory and in addition to and not in lieu of any occupational license required
by this article or other law unless otherwise expressly provided by law.
Section 1-12-18. Date due of license tax; delinquency.
(a) All licenses shall be sold by the county tax collector and shall be beginninq
Auqust 1 of each year, are due and payable on October 1 September 30 of each year and shall
expire on September thirticth30 of the succeeding year. In the event that Octobcr 1
September 30 falls on a Saturday, Sunday or holiday, the tax shall be due and payable on or
before the first working day following October 1 September 30.
(b) Those licenses not renewed by October first shall be considered delinquent and
subject to a delinquency penalty of ten (10) per cent for the month of October, plus an
additional five (5) per cent penalty for each month of delinquency thereafter until paid;
provided that the total delinquency penalty shall not exceed twenty-five (25) per cent of the
occupational license fee for the delinquent establishment. In addition to the penalty, the tax
collector shall be entitled to the following a collection cost fee, based on original license plus
penalty, which shall be collected from delinquent taxpayers at the same time of the payment
of license tax and penalty:
$ 4.99 or less ...................................... $1.00
5.00-9.99....................................... 2.00
10.00-14.99...................................... 3.00
15.00-19.99...................................... 4.00
20.00 or more ...................................... 5.00
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Any person who enqaqes in or manaqes any business, occupation, or profession without
first obtaininq a local occupational license, if required, is subject to a penalty of 25 percent of
the license due, in addition to any other penalty provided by law or ordinance.
However, anv person who enqaqes in any business, occupation, or profession
who has not paid the required occupational license tax within 150 days of the initial tax due
notice shall automatically be liable for a penalty of $250.00, and will be subject to a civil
action, includinq court costs, reasonable attorneys' fees, and additional administrative costs
incurred as a result of collection efforts.
(c) It shall be the duty of every person taking over or purchasing an existing
business, which is required to be licensed under this chapter, to notify the tax collector of the
county within thirty (30) days.
Section 1-12-19. Application for license.
(a) No license shall be issued except upon written application of the person applying
for the same. The tax collector, before issuing a license based wholly or in part upon capacity,
number of persons employed, or any other 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 contingency, as the case may be. The applications and
statements required by this section shall be retained as a part of the records of the tax
collector's office.
(b) Any person who, in applying to the tax collector for a license based upon
capacity, number of persons employed, or any other contingency, shall make a false statement
of capacity, number of persons employed, or other contingency, shall be deemed guilty of a
misdemeanor and punished accordingly. of the second deqree, punishable as provided in
Section 775.082 or Section 775.083.
Section 1-12-20. Issuance of license; display.
The tax collector shall fill out and sign Each issue an occupational license required by
this article before issuing the same to the person paying the amount therefor. The tax
collector shall make a duplicate of each license issued. The person obtaining the license shall
keep the same displayed conspicuously at the place of business and in such a manner as to
be open to the view of the public and subject to the inspection of all duly authorized officers
of the county.
Section 1-12-21. Transfers of licenses.
All business licenses may be transferred to a new owner with the approval of the tax
collector and upon the presentation of a new application and a transfer fee of up to 10 percent
of the annual license tax, bu t not less than three dollars ($3.00) nor more than twenty-five
($25.00) dollars provided there is a bona fide sale of the business. The new owner must
present such evidence and the original license for the transfer. Further, upon written request
and presentation of license the license may be transferred from one location to another
location within the see county with the approval of the tax collector and a transfer fee of up
to 10 percent of the annual license tax, but not less than three dollars ($3.00) nor more than
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twenty-five $25.00) dollars. Such transferred license shall be of the same force and effect and
for the same period as the original license.
Section 1-12-22. Disposition of taxes collected.
(a) The county shall retain all occupational license tax revenues collected from
business, professionals, or occupations whose places of business are located within the
unincorporated areas of the county. Any occupational license tax revenues collected by the
county from businesses, professions, or occupations whose places of business are located
within a municipality, exclusive of the costs of collection, shall be apportioned between the
unincorporated area of the county and the incorporated municipalities located therein by a
ratio derived by dividing their respective populations by the population of the county. As used
in this section, the term `population" means the latest official state estimate of population
certified under Section 186.901, Florida Statutes.
(b) The revenues so apportioned shall be sent to the governing authority of each
municipality according to its ratio and to the governing authority of the county according to
the ratio of the unincorporated area within fifteen (15) days following the month of receipt.
(c) The Clerk of the Circuit Court of St. Lucie County, acting as clerk and auditor
to the board is hereby authorized and directed to establish in the accounts of the board of
county commissioners a St. Lucie County Economic Development Trust Fund. Seventy (70)
percent of St. Lucie County's share of the proceeds of the occupational license tax shall be
placed in the St. Lucie County Economic Development Trust Fund.
Section 1-12-23. Economic development trust fund dedicated to economic
development.
The board shall distribute such proceeds of the occupational license tax that are placed
in the St. Lucie County Economic Development Trust Fund, plus accrued interest, to implement
a comprehensive economic development strategy as determined by the Board.
Sectioa 1 12 23. Mcthod of collection of dclinquckit licc►isc tax, generally; liic is.
Whenever any person is subject to the payment of a license or privilege tax provided
by this articic shall fail to pay the same when due, the tax collcctor, in person or by deputy
appointed by him for that purpose, shall Icvy upon and scize tangiblc personal property of the
delinquent taxpayer for unpaid occupational liccnsc. When tangiblc personal property shall
be levied upon for any delinquent occupational liccnsc as provided for in this articic, the tax
collector or his deputy shall give public notice of the time and place of sale and the property
to be sold at lcast fifteen (15) days prcvious to the sale by advertisement, to be posted in at
Icast three (3) public places in the county, one of which shall be at the courthouse door, and
the property shall be sold at public auction at the courthouse door, and the property sold shall
be present if practical; but, at any timc prcvious to the sale, the owner or claimant of such
property may release the samc by the payment of the taxes plus delinquency charges and
interests and costs for which the samc be made as aforesaid. The tax collector shall be
entitled to the same fees and chargcs as arc allowed sheriffs upon execution sales. If the
property levied upon shall be sold for more than the amount of the occupational license, the
delinquent chargcs, interest, costs and collection fees, the surplus shall be returned to the
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person in whose possession the property was when the levy was made or to the owner of the
property.
Section 1-12-24. Lottery and gambling not authorized.
No provision of this chapter shall be construed to authorize gambling or the operation
of a lottery.
Section 1-12-25. Exemptions - Disabled persons, aged, etc.
Exemptions shall be allowed as provided in Chapter 205, Florida Statutes, as it may be
amended by the Florida Leqislature.
{a} All disabled persons physically incapable of manual labor, widows with minor
dependents, and persons sixty five (65) ycars of agc or older, with not morc than one (1)
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 the business or occupation, provided they reside
in the county, without being required to pay for a liccnsc; except that this cxcmption shall not
apply to any of the occupations specified in sections 1 12 30 and 1 12 r2 of this Codc of
Ordinances. The cxemption provided by this section shall be allowed only upon the
certification of the county physician, or other reputable physician, that the applicant claiming
the cxcmption is disabled, the naturc and extent of the disability bcing specified therein, and
in case the cxcmption is claimed by a widow with minor dependents, or a person over sixty
five (65) ycars of agc, proof of the right to the exemption shall be made. Any person entitled
to the cxcmption provided by this section shall, upon application and furnishing of the
necessary proof as aforesaid, be issued a liccnsc which shall have plainly stamped or written
across the fact thereof the fact that it is issued under this section, and the reason for the
cxemption shall be written thereon.
fbb In no event shall any person, veteran or otherwise, be allowed any exemption
whatsoever from the payment of any amount required by law for the issuancc of a license to
sell intoxicating liquors, malt and vinous beverages.
Section 1-12-2G. Disabled vcterans of auy war or their u..rcikiarried spouses.
{a•} Any bonafidc, permanent resident elector of the state who screed as an officer
or enlisted person during any of the periods spccified in -Section 1.01(15), Florida Statutes,
in the Armed Forccs of the United 'States, National Guard, or United -States Coast Guard or
Coast Guard Rcscrvc, or any temporary members thercof, who has actually been or may
hereafter be reassigned by the air force, army, navy, coast guard or marines to active duty,
during any war, declared or undeclared, armed conflicts, crises, ctc., who was honorably
discharged from the service of the Unitcd States, and who at the time of his application for
liccnsc as hereinafter mentioned shall be disabled from performing manual labor, shall, upon
sufficient identification, proof of bcing a permanent resident elector in the state and production
of an honorable discharge from the service of the United estates:
fl} Be granted a liccnsc to engage in any business or occupation in the state which
may be carried on mainly through the personal efforts of the licensee as a
means of livelihood and for which the license does not exceed the sum of fifty
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dollars ($50.00) for each without payment of any license tax otherwise provided
for by law; or
{2� Bc entitled to an exemption to the extent of fifty dollars ($50.00) on any liccnsc
to engage in any busincss or occupation in the state which may be carried on
mainly through the personal efforts of the licensee as a means of livclihood
whcn the liccnsc for such busincss or occupation shall be more than fifty dollars
($50.00). The cxcmption heretofore referred to shall extend to and include the
right of the licensee to operate an automobilc-for hire of not cxcecding five -
passenger capacity, including the driver, when it shall be madc to appear that
such automobilc is bona fide owned, or contracted to be purchased by the
licensee and is being operated by him as a means of livclihood and that the
proper license tax for the operation of such motor vehicle for private use has
been applied for and attached to such motor vehicle and the proper fees
therefor paid by the licenscc.
kb- When any such person shall apply for a license to conduct any busincss or
occupation for which the license fee shall exceed the sum of fifty dollars ($50.00), the
remainder of such liccnsc tax in excess of fifty dollars ($50.00) shall be paid by him in cash.
ke} Such license whcn issued shall be marked across the face thereof "Vctcrans
Exempt Licensc" 'Not Transferable." Bcforc issuing the same, proof shall be duly madc in
each case that the applicant is entitled under the conditions of this article to receive the
cxcmption hcrcin provided for. The proof may be madc by establishing to the satisfaction of
the tax collector by means of cortificatc of honorable discharge or certified copy thereof that
he is a veteran within the purview of this section and by exhibiting:
k+1 A certificate of government -rated disability to an extent of tcn (10) per cent or
more;
f2- The affidavit or testimony of a reputable physician who personally knows the
applicant and who makes oath that the applicant is disabled from performing
manual labor as a means of livclihood;
k-3} The certificate of the veteran's service officer of the county in which applicant
lives, duly executed under the hand and seal of the chief officer and secretary
thereof, attesting the fact that the applicant is disabled and entitled to receive
a license within the meaning and intent of this section;
k4- By the production of a pension certificate issued to him by the United States by
reason of such disability; or
kS5 Such other reasonable proof as may be required by the tax collector to cstablish
the fact that such applicant is so disabled.
All licenses issued under this section shall be in the same general form, and shall expire at the
same time as other county occupational licenses.
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{-d} All licenses obtaincd under the provisions of this section shall be issued subject
to the provisions of Florida Statutes, erection 205.171(4).
fe} In no event under this or any other law shall any person, vcteran or otherwise,
be allowed any exemption whatsoever from the payment of any amount rcquired by law for
the issuance of a licensc to sell intoxicating liquors, malt and vinous beverages; or for any of
the occupations spccified in sections 1 12-30 and 1 12 42 of this Code of Ordinances.
{f} The unremarried spouse of the deceased disabled vcteran of any war in which
the Unitcd -'-)tatcs armed forces participatcd will be entitled to the same exemptions as the
disabled vcteran.
Section 1-12-29L 26. Same - Farm, grove, horticultural, floricultural, tropical
piscicultural and tropical fish farm products.
(a) All farm, grove, horticultural, floricultural, tropical piscicultural and tropical fish
farm products and products manufactured therefrom, except intoxicating liquors, wine or beer,
shall be exempt from license tax, when the same is being offered for sale or sold by the
farmer or grower producing such products. The management of wholesale farmers' produce
markets shall have the right to pay a license tax of two hundred dollars ($200.00) twenty-five
dollars ($25.00) that will entitle its stall tenants to deal in agricultural and horticultural
products without obtaining individual licenses, but individual licenses shall be required of such
tenants unless such license is obtained for the market.
(b) Every person, other than nonprofit cooperative associations, 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 seven dollars and fifty cents ($7.50) eight dollars
and twenty-five cents ($8.25), plus one dollar and f -eighty-five cents ($1.556- afor each
five (5) persons employed thereat; provided such licenses shall not exceed seventy five dollars
($75.00) twenty-five dollars ($25.00).
Section 1-12-28. Same Religious tenets.
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Nothing in this article shall be construed to require a liccnse for practicing the religious -
tcncts of any church.
Scction 1-12-29. Same - School activities.
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College and high school students may, with the approval of the athlctic association or
authority of their athlctic association or authority of their school, sell the pennants, badges,
insignia and novelties of their school without bcing required to pay a licensc.
Section 1-12 30. Sciae dish peddlers.
Any natural person holding a fresh or salt water fish dealer's liccnse whether it be a
licensc to sell at wholesale or retail, shall be entitled to sell or dispose of fish caught or
acquired by him by selling or disposing of the same or offering the same for sale, direct to the
consumer only, from vehicles from place to place in the county where the fish w.erc caught or
acquired by the dealer, without a scparatc occupational licensc for such vehicic.
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Section 1-12-347 27. Advertising space renters.
Every person renting for profit advertising space in or on any boat, car, bus, truck or
other vehicle shall pay a license tax of one dollar and fifty -eighty-five cents ($1.58-851for
each such boat, car, bus, truck or other vehicle operated by him.
Section 1-12-3-Z 28. Amusement devices.
(a) Every person who operates for a profit any game, amusement or recreational
device, contrivance, or facility not otherwise licensed by some other law of the state shall pay
a license tax of seven dollars and fifty cents ($7.50) eight dollars and twenty-five cents
($8.25) on each such game, amusement or recreational device, contrivance or facility.
(b) Any person who operates any of the above devices for profit under the
sponsorship of a merchant, shopping center or merchant's association, charitable, religious
or educational institution shall be licensed under this section. This license shall be good for
one location only; however, the licensee may return to the same location during the same
license year without obtaining an additional license other than for any additional devices.
Section 1-12-33- 29. Hotels, apartment hotels, motels, etc.
(a) Every person engaged in the business of renting accommodations, except
nontransiently rented apartment houses shall pay for each place of business an amount of
seventy-five cents ($0.75) for each room. However, no such establishment shall pay less than
seven dollars and fifty cents ($7.50) eight dollars and twenty-five cents ($8.25) for such
license. The room count to be used in this section shall be the same as used by the division
of hotels and restaurants of the department of business regulation.
(b) No license shall be issued to any business coming under the provisions of this
section until a license has been procured for such business from the division of hotels and
restaurants of the department of business regulation.
Section 1-12-34. Ccmetcrics, linausole-unis, ctc.
Every person engaged in the busincss of operating for a profit a cemetery, mausoleum
or similar place or institution shall, for each place of busincss, pay a license tax of scvcnty-five
dollars ($75.00).
Sectioa 1 12-35. Circuses, traveii.,y shows, tent shows, ctc., siuc shows.
fa- c3hows of all kinds including circuses, vaudeville, minstrels, theatrical, traveling
shows, Exhibition or amuscmcnt cntcrpriscs, including carnivals, vaudeville, minstrels, rodeos,
theatrical games or tests of skill, riding devices, dramatic repertoire and all other shows or
amusements, or any exhibition giving performances under tents or temporary structures of
any kind, whether such tents or temporary structures arc covered or uncovered, shall pay a
license tax for each day of one hundred fifty dollars ($150.00).
fbfor the purposes hereof, the show, riding devicc, concession or side show
charging the highest admission or fee shall be considered the main show in determining the
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liccnsc tax to be levied. When there arc more than one such riding device, concession or side
show in this admission or fec price group, any one of the same may be considered the main
show.
{e} Any of the shows mentioned in this section which have a paid liccnsc as
provided in this section, shall be allowed to operate a sidc show upon the payment of fifteen
dollars ($15.00) per day.
kd- The following shall be considered sidc shows on which shall be levied license
taxes as provided above:
fly All riding devices, including merry go rounds, Ferris whccls, or any other rides
or automatic riding devices;
f22 All concessions, including revolving whccls, corn games, throwing balls, rolling
balls, cane racks, knife racks, wcighing machines, games or tests of skill or
strength, candy machines, sandwich, confectionary or similar stands or any
other booth, unit, tent or stand commonly known as a concession; and
f3- Cvcry sidc show, cxhibition, display, concert, athletic contest, lecture, minstrel
or performance to which admission is charged, a fce collected, or a charge is
made for anything of value; provided, that no liccnsc shall be issued for a sidc
show unless a licensc has been paid for a main show, or exhibition or structure;
and provided further, that both licenses shall be issued to the same party and
for the same day.
fe} The liccnsc taxes provided for by this section shall be collected for each and
every tent and for cach and every day to which admission is charged; provided, that, annual
licenses may be issued to any of the shows or exhibitions mentioned in this section when such
show or cxhibition is permanently located in one place upon the payment of six (G) times the
full amount of the daily license tax according to the charge for admission and population as
defined and as prescribed by this section; but a license so issued shall be good only for the
placc for which it was originally taken out, and the tax collector shall so state in writing on the
fact of cach such licensc.
f ff No fractional licensc shall be issued under this provision.
fg} Exempt from the provisions of this section are public fairs, expositions as
defined in Chaptcr G1G, Florida IStatutcs, and exhibits held by bona fide nonprofit organizations
on the premises of a licensed public lodging establishment in connection with a convention.
S.ctian 1-12-3G. Travel —It, ;nedicine shaves.
Thcrc is hereby levied a daily liccnsc fcc of thirty seven dollars and fifty cents ($37.50)
in addition to all other licenses, on itinerant medicine shows where entertainment is given
incidental to or as a part of an effort to sell any product by such licensee in the state.
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Section 1-12-3-7 30. Cafes, restaurants and other eating establishments.
(a) Every person engaged in the business of operating a restaurant, cafe, snack bar,
take out service, dining room, drive-in eating establishment or other public eating place,
whether operated in conjunction with some other line of business or not, except dining rooms
in licensed public lodging establishments shall pay a license tax based on the number of
people for whom he has seats or accommodations for the service or consumption of food at
any one time, in accordance with the following schedule:
{1} Zero to thirty (30) seats, fifteen dollars ($15.00) eighteen dollars and seventy-
five cents ($18.75).
(2) Thirty one (31) to seventy four (7 T scats, thirty dollars ($30.00). Over thirty-
one (31) seats, twenty-five dollars ($25.00).
{3} Ocventy fivc (75) to one hundred forty nine (1 r seats, forty fivc dollars
($45.00).
f4- Onc hundred fifty (150 or more scats, sixty dollars ($0.00).
fS5 Drive in restaurants, where customers are served while seated in their cars,
shall pay a license tax of thirty dollars ($30.00). The license required by this
paragraph shall be in addition to the license required in subparagraphs (1)
through ( r
(b) The seating capacity and classifications used by the division of hotels and
restaurants of the department of business regulation shall be used in this section.
Section 1-12-3& 31. Contracting.
(a) Each person who contracts orsub-contracts to construct, alter, repair, dismantle
or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or engages in
the business of construction, alteration, repairing, dismantling or demolition of buildings,
roads, bridges, viaducts, sewers, water and gas mains must obtain a license as a contractor.
The license tax shall be determined by the maximum number of persons actually employed
or to be employed during the license year in the county in which the work is performed and
shall be at the following rate:
(1) From one to ten (10), nine dollars ($9.00). eleven dollars and twenty-five cents
($11.25).
(2) For eleven (11) to twenty (20), eighteen dollars ($18.00) twenty-two dollars
and fifty cents ($22.50).
(3) for twenty one (21) to thirty (30), twenty seven dollars ($27.00 Over twenty-
one (21), twenty-five dollars ($25.00).
{41 for thirty one (31) to forth (40), thirty six dollars ($36.00).
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fS} For forty one ( r to fifty (50), forty five dollars ($--'T5.00).
{fib for fifty one (51) to one hundred (100), one hundred fifty dollars ($150.00).
f?} For one hundred one (101) to one hundred fifty (150), two hundred twenty five
dollars ($225.00).
f6i For one hundred fifty one (151) to two hundred (200), three hundred dollars
($300.00).
f9} For two hundred one (201) or more employees, thrcc hundred seventy fivc
dollars ($375.00).
(b) In determining the number of persons employed, all principals shall be deemed
employees and be included in the calculation.
Section► 1 12-39. Dance halls, variety cxhibitimits, cte.
fa- Every person who operatcs any place for profit where dancing is permitted or
_ wherc cntcrtainment is provided for a charge, such as variety programs or exhibitions shall
pay a liccnsc tax of one hundred fifty dollars ($150.00). The license rcquired by this section
shall be in addition to any other license required by law and the operation of such a place as
herein required by law and the operation of such a place as herein described shall not be
construed to be incidental to some other business; provided, that, a liccnsc may be issued for
one night only, upon the payment of seventy fivc dollars ($75.00) but in such cases the tax
collector must write across the liccnsc the words, "Good for one night only;" provided further,
that this section shall not apply to hotels or motels of fifty (50) licensed units or more paying
an occupational liccnsc as provided in section 1 12 33 of this article; provided further, that
no such limitation of licensed units as heretofore provided shall affect the license of hotels
previously issued.
fbI Exempted from the provisions of this article are:
{-I} Varicty exhibitions conducted or exhibited in a motion picture theater which pay
the annual occupational license tax as provided by law.
f22} Any traveling variety show or band which performs under the control of a
charitable or fraternal organization with the organization putting on the show
on its own account and paying the show a fixed compensation (not on a
percentage basis).
f-3} Local cultural or concert music organizations or professionals' or artists'
organizations which appear under the auspices of such local cultural or concert
music organizations.
f44 Educational institutions and off campus professional talent, whcn employed by
such institutions for student entertainment such as sports events, musicals
concerts, dance bands and dramatic productions, when such activities are
produced or conducted under the auspices of such educational institutions.
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f!5} Traveling shows put on by local merchants, where no admission is charged,
either directly or by increasing the price of items sold.
f6Danccs or variety entertainments given by local performers, the proceeds of
which arc given to local charities.
{-7} Any dance held by any group of private individuals who hold square dances and
square dance compctitions 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 compctitions.
Scctio,i 1 12 40. Electric power plaits, gas rla.►ts ai►u conr►au.►ity tcicvisio►,
co►upanies.
fa} Cvcry person engaged in the business of furnishing electric power, gas or
community television antenna service for a profit shall pay a liccnsc fec of one hundred fifty
dollars ($150.00).
fb� The term "emigrant agent" as contemplated by this section shall be construed
to mean any person, firm or corporation engaged in hiring laborcrs, or soliciting emigrants in
this state, to be employed beyond the limits of this state; providcd, however, that the
provisions of this section shall not apply to the United -'-)tatcs employment service, the war
manpowcr commission, the division of labor and cmploymcnt opportunities of the department
of commerce or any state or federal agency engaged in recruiting or rcfcrring laborers for
cmploymcnt beyond the limits of this state.
ke- Any person, firm or corporation, shall be entitled to a liccnsc which shall be
good for one year, upon the payment to the county tax collector of the sum of one thousand
five hundred dollars ($1,500.00).
Sectioiii 1 12 41. Cniiyrant or labor agents.
fea No person, firm or corporation shall carry on the business of an emigrant agent
in this county without first obtaining a license therefor from the county tax collector.
{-13} The term "emigrant agent" as contemplated by this section shall be construed
to mean any person, firm or corporation engaged in hiring laborers, or soliciting emigrants in
this state, to be employed beyond the limits of this state; providcd, however, that the
provisions of this section shall not apply to the Unitcd estates cmploymcnt service, the war
manpowcr commission, the division of labor and cmploymcnt opportunities of the department
of commerce or any state or federal agency engaged in recruiting or rcfcrring laborcrs for
cmploymcnt beyond the limits of this state.
fe- Any person, firm or corporation, shall be entitled to a liccnsc which shall be
good for one year, upon the payment to the county tax collector of the sum of one thousand
five hundred dollars ($1,500.00).
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Sectio.► 1-12-42. rortune-tellers, clairvoya.►ts, ctc.
Evcry fortune teller, clairvoyant, palmist, astrologer, phrenologist, character reader,
spirit medium, absent treatment healer, or mental healer and every person engaged in any
occupation of a similar nature shall pay a license tax of one hundred fifty dollars ($150.00).
Section 1-12-43- 32. Insurance adjusters.
All persons acting as insurance adjusters shall pay a license fee of seven dollars and
fifty cents ($7.50) eight dollars and twenty-five cents ($8.25). The provisions of this section
shall not apply to insurance agents.
Sectio.. 1 12-44. ]unk dealers; licc►>tse requirements; rcualty.
fa} In construing this section, unless the context othcrwisc requires, the following
words or phrases shall have the meanings indicated:
Junk means old or scrap copper, brass, ropc, rags, batteries, paper, trash, rubber,
debris, waste, junked, dismantled or wrecked automobiles or parts thcrcof, iron, steel and
othcr old scrap fcrrous or nonferrous material.
Junk dealer means any person who is engaged in the business of maintaining and
operating a junkyard.
Junkyard mcans an establishment or place of busincss which is maintained, operated
or used for storing, keeping, buying or selling junk or for the maintenance or operation of an
automobile graveyard and the term shall include garbage dumps and sanitary fills.
Mctals means copper, brass and bronze pipe, piping and tubing and wire which is or
can be used for transmission or distribution in a utility or communications system.
crap metal processing plant means an establishment or place of busincss maintaining
and operating machinery and equipment used to process scrap iron, steel and other metals
to specifications prescribed by, and for sale to mills and foundries.
Scrap metal processing mcans a person maintaining and operating a scrap mctal
processing plant.
Transmission or distribution mcans that a part of a utility or communications system
which extends from the point of origin of such utility or communications system to the service
entrance of the consumer or user.
fb- Evcry person engaged in business as a scrap metal processor shall pay a license
tax of seventy five dollars ($75.00).
{e} Evcry person engaged in busincss as a junk dealer shall pay a license tax of fifty
dollars ($50.00).
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{d- Cvcry person licensed as a junk dcalcr or scrap metal processor whcn
purchasing any article shall kccp a full and complete record of each transaction showing from
whom and whcn each article was purchased or acquired_ and to whom sold and the date of
such sale.
fe} Cvcry person liccnsed as a junk dcalcr or scrap metal processor whcn
purchasing mctals shall kccp 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 seller. This
receipt shall reflect the quality and quantity of metals purchased, the seller's name and
address, the liccnsc number of the seller's motor ve-hicic conveying the mctals and the
number of the seller's driver's liccnsc.
{ff The records required to be kcpt by paragraphs (d) and (c) shall be maintained
by the purchaser for a period of not less than one (1) year and shall be at all times subject to
inspection by any law enforcement officer commissioned in the state.
{td} Purchase of mctals from minors in excess of ten dollars ($10.00) is prohibited.
ffir} Any person violating any provision of this section shall be dccmed guilty of a
misdemeanor.
Sectioi. 1 12 45. Liqueficu petrolcuin gas: Distriboutors, histallcrs and
manufacturcrs.
All persons who deal in liquefied petroleum gas, either as distributors, installers or
manufacturers, shall pay the following liccnsc taxes to the county; however, such persons
shall be exempt from the provisions of sections 1 12 38 and 1 12 40 of this Codc of
Ordinances. C
{-I} Manufacture of appliances and equipment for use of liquefied petroleum gas,
sixty two dollars and fifty cents ($62.50).
L4
f2} Installation of equipment to be used with liquefied pctrolcum gas, twenty-five
dollars ($25.00)
o-�
f3} Dcaler in liquefied pctrolcum gas, in appliances and equipment for use of such M
gas and in the installation of appliances and equipment, sixty two dollars and
fifty cents ($G2.50).
Section 1-12-4& 33. Manufacturing, processing, quarrying and mining.
(a) Every person engaged in the business of manufacturing, processing, quarrying
or mining must obtain a license under this section. The amount of the license tax shall be
determined by the maximum number of persons actually employed, or to be employed, during
the license year in the county in which the work is performed and shall be at the following
rates:
(1) One to ten (10) employees, fifteen dollars ($15.00) eiqhteen dollars and
seventy-five cents ($18.75).
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(2) Over Eleven (11) to twenty (20) employees, t twenty-five dollars ($ 25
30.00).
f3} Twcnty one (21) to thirty (30) employees, forty five dollars ($�5.00).
f4 Thirty one (31) to forth ( r employecs, sixty dollars ($60.00).
f5� Forty one (--4r1) to fifty (50) Employees, ninety dollars ($90.00).
fG Fifty one (51) or more employees, one hundred fifty dollars ($150.00).
In dctcrmining the numberof persons employed, all principals shall be dccmcd cmployees and
shall be included in the calculation.
(b) No license shall be required under this section where the manufacturing,
processing; quarrying or mining is incidental to and part of some other business classification
for which a license is required by this chapter and is carried on at the place of business
licensed under such classification.
Sectio., 1 12-47. Mrving picture shows, theaters mid drive in thcatcrs.
fa- Owners, managers or lessors of thcatcrs or halls employing traveling troupes,
theatrical, operatic or minstrel, giving performances in buildings fitted up for such purposes,
or moving picture shows giving cxhibitions in buildings permanently used for such purposes,
or drive in thcatcrs, shall be allowed to give as many performances or cxhibitions in such
buildings, theaters or areas as they wish on payment of the following liccnsc tax:
fl- In cities or towns of twenty thousand (20,000) inhabitants or more, a liccnsc
tax of three hundred dollars ($300.00) per annum.
f2- In citics or towns of Icss than twenty thousand (20,000) and more than fifteen
thousand (15,000) inhabitants, a liccnsc tax of two hundred twenty fivc dollars
($225.00) per annum.
f3- In citics or towns of Icss than fifteen thousand (15,000) and more than ten
thousand (10,000) inhabitants, a license tax of one hundred fifty dollars
($150.00) per annum.
f4} In citics or towns of Icss than tcn thousand (10,000) and more than five
thousand (5,000) inhabitants, a license tax of seventy fivc dollars ($75.00) per
annum.
f5� In citics or towns of Icss than fivc thousand (5,000) inhabitants, a liccnsc tax
of fifteen dollars ($15.00) per annum.
fly-} Whenever any moving picture show, theater or drive in theater is located
outside the limits of any municipality, the liccnsc tax shall be based on the population of the
nearest municipality.
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Section 1-12-4& 34.
Pawnbrokers.
fa- Every person engaged in the busincss of pawnbroker shall pay a license tax for
each place of busincss of two hundred twenty-five dollars ($225.00).
fb-Laj Pawnbrokers shall keep a complete and true record of all transactions, showing
from who each article of their stock was purchased or pledged, the date of the transaction and
the date and to whom each article was sold, which record shall at all times be subject to the
inspection of all police or peace officers.
fe}jtj Any person violating the provisions of this section shall be guilty of a
misdemeanor.
Section 1-12-4435. Pawnbrokers; reports to sheriff; penalty.
Every person engaged in the business of pawnbrokers, licensed under section 1-12-46-
34 of this article, shall make monthly reports to the St. Lucie County Sheriff of the information
required to be maintained by such pawnbrokers under the provisions of such section, and any
person failing to make such report shall be subject to the penalty provided in such section.
Forms for the preparation of the reports required herein shall be prescribed and furnished by
the St. Lucie County Sheriff.
Section 1 12-50 Pcrkiia..e,iit exhibits.
Anyone who operates for a profit in this state a permanent exhibit shall pay a license
fee of one hundred fifty dollars ($150.00) for each exhibit.
Section 1-12-5-136. r`rofcssions, busi..esscs, occupations. General business.
fa} There is hereby created a new qeneral business classification. Except as
provided herein, every person engaged in a business in St. Lucie County, the practice of any
profession, who offers his service tither directly or indirectly to the public for a consideration,
whether or not such endeavor is regulated by law, shall pay a license tax of fifteefl-i:wenty-five
dollars ($15.6825.00 for the privilege of practicing, which license shall not relieve the person
paying the same from the payment of any license tax imposed on any business operatcd by
. Provided, however, that a business emplovinq five (5) or less employees shall pay a tax
of thirteen dollars and seventy-five cents ($13.75). This will include every person enqaqed
in the practice of any profession who offers his service either directly or indirectly to the public
for a consideration whether or not such endeavor is regulated by law. fb} Every person
engaged in a profession, business or occupation regulated by law where licensing and
qualification standards are required shall display and exhibit to the tax collector the license
for the current year prior to the tax collector issuing an occupational license pursuant to this
chapter. fe} An occupational license shall not be required where a person, although licensed
by law under a regulatory statute, is prohibited from engaging in a profession, business or
occupation unless under the direct supervision of another person, individual or corporation.
fd- Every individual or group of individuals who operates a branch office, or any professional
corporation which operates an office in which a profession is practiced, shall license each office
in which the profession is practiced.
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SctUa,. 1-12 52. Public service.
f-&) Evcry person engaged in any business as owner, agent, or otherwise, that
performs some service for the public in return for a consideration, shall pay a licensc tax
based on the maximum numbcr of persons actually employed, or to be cmployed during the
liccnsc year, in the following amounts:
fl- Onc to fivc (5) employees, eleven dollars ($11.00)
f2} Six (6) to ten (10) employccs, twcnty seven dollars ($27.00).
f33 Elevcn (11) to fiftccn (15) employees, forth dollars ($40.00.
f44 Sixtecn (16) to twcnty (20) employccs, fifty six dollars ($56.00).
fS} Twcnty one (21) or more employccs, sevcnty fivc dollars ($75.00).
fbb No licensc shall be required under this section for any busincss 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 liccnsc is required
of the busincss by some other section of this article; but this provision shall not be construed
to exempt service departments of merchandising and other lincs of busincss from the liccnsc
required by this section, with the exception of gasoline service stations with not more than
three (3) persons engaged in the performance of a service for a consideration.
fe- In dctermining the numbcr of persons employed all principals shall be deemed
employees and be included in the calculation.
Section 1-12-53-37. Retail store license.
(a) For the privilege of conducting, engaging in and carrying on the business of a
retailer as defined in this section, there is hereby levied and assessed upon every person or
association of persons as herein defined, for each store located and operated within this state
by such person or association of persons, an annual license tax in the sum of fifteen dollars
($15.00) twenty-five and 0/100 ($25.00) dollars.
(b) 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.
Retailer includes every person engaged in the business of making sales at retail. Such
term shall not include bulk plants or filling stations engaging principally in the sale of gasoline
and other petroleum products; ice plants or ice dealers engaging principally in the sale of ice;
bakeries and other manufacturing or processing plants selling only the products manufactured
or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; provided,
however, that where food or intoxicating liquors are sold in connection with a principal
business, but only incidental thereto, such principal business shall not be exempt from the
license tax imposed herein; provided, further, that, incidental sales not otherwise excepted
in this subsection made by a licensed wholesaler to consumers at wholesale prices, shall not
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be construed to be retail sales unless such sales exceed five (5) per cent of such wholesaler's
total sale.
Retail sale or sale at retail means any sale to a consumer or to any person for any
purpose other than for resale in the form of tangible personal property; provided, that, no sale
shall be construed to be a retail sale where goods, wares and merchandise are sold in
wholesale quantities at wholesale prices by licensed wholesale dealers under standing orders
or through outside salesmen as distinguished from sales of small packages at retail prices or
is sold in wholesale quantities and at wholesale prices or is sold in wholesale quantities and
at wholesale prices to any governmental institution, subdivision or agency.
Section 1-12-54. Teleplie..c systcros.
Evcry person engaged in the busincss of owning or operating tcicphonc systcros in this
county for profit shall pay a license tax according to the following schedule:
{1- On the first one thousand (1,000) phones or instrumcnts, or fraction of one -
thousand (1,000), fifteen cents ($0.15) for each phonc or instrumcnt operated
or installed;
k2On the second one thousand (1,000) or fraction over one thousand (1,000),
twelve cents ($0.12) for each phonc or instrument operatcd or installed; and
k3- On all over two thousand (2,000), nine cents ($0.09) for each phonc or
instrument operatcd or installed.
A person who is engaged in the business of providing local exchange telephone scrvicc or a
pay tclephonc scrvicc in a municipality or in the unincorporated area of the county and who
pays the occupational license tax under this section or a pay telephone scrvicc provider
certified pursuant to Scction 3G r.3375, Florida Statutes, is deemed to have but one (1) place
of busincss or business location in each municipality or unincorporated area of the county.
Owners or managers of tcicphonc systcros operatcd or having installed Icss than one hundred
(100) phones or instrumcnts shall not be required to pay a license tax.
Scctlaii 1-12 55. TraLinrj, ctc., hi inta,.gibilc personal property.
{-a-} Every person engaged in the busincss of trading, bartering, buying, lending or
sclling intangible personal property, whether as owner, agent, broker or otherwise, shall pay
a license tax of thirty sevcn dollars and fifty cents ($37.50) for each place of busincss.
too No license shall be required under this section where the trading, bartering,
buying, lending or sclling is incidental to and a part of some other business classification on
which an occupational license tax is imposed by this article.
Section 1-12-5G 38. Trading, etc., in tangible personal property.
(a) Every person engaged in the business of trading, bartering, serving, or selling
tangible personal property, as owner, agent, broker or otherwise, shall pay a license tax of
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19
fifteen dollars ($15.00) eiqhteen dollars and seventy-five cents ($18.75) which shall entitle
him to maintain one (1) place of business, stationary or movable, and shall pay fifteen dollars
($15.00) for each additional place of business; provided that the license for each bulk plant
or depot of wholesale dealers in petroleum products shall be thirty seven dollars and fifty
cents ($37.50) twenty-five dollars ($25.00). Vehicles used by any person for the sale and
delivery of tangible personal property at wholesale from his established place of business on
which a license is paid shall not be construed to be separate places of business, and no license
may be levied on such vehicles or the operators thereof as salesmen or otherwise.
(b) 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 article and is
carried on at the place of business licensed under such other classification, nor shall this
section apply to any person engaged in the sale of motor vehicles or principally in the sale at
retail of gasoline and other petroleum products.
Section 1-12-57 39. Vending machines.
(a) As used in this section the following words shall have the meanings set forth in
this paragraph (a)
Laundry equipment means any equipment necessary for the operation of a coin -
operated laundry, including, washers, dryers, pressing or ironing machines and soap, bleach
and laundry bag dispensing machines.
Merchandise vending machines means any machine, contrivance or device which is set .
in motion or made or permitted to function by the insertion of a coin, slug, token or paper
currency and dispenses merchandise without the necessity of replenishing the device between
each operation.
Merchandise vending machine operator means any person who operates for a profit
thirty-five (35) or more merchandise vending machines.
Service vending machine means any machine, contrivance or device which is set in
motion or made or permitted to function by the insertion of a coin, slug, token or paper
currency and which dispenses some service or amusement.
Service vending machine operator means any person who operates for a profit thirty-
five (35) or more service vending machines.
(1) Merchandise vending machines, seven dollars and fifty ccnts ($7.50) eight
dollars and twenty-five cents ($8.25) for each machine; provided that when any
merchandise vending machine is located in and operated only in a place of
business for which a license has been duly issued for trading, buying, bartering,
serving or selling tangible personal property under this article or other laws of
this state, the license tax thereon shall be three dollars ($3.00) for each
machine.
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(2) Merchandise vending machines operators, seventy five twenty-five dollars ($71r
25.00) for the privilege of engaging in such business and shall further pay an
annual license tax of seventy-five cents ($0.75) for each machine.
(3) Service vending machines, seven dollars and fifty cents ($7.50) eight dollars
and seventy-five cents for each machine.
(4) Service vending machine operators, one hundred eighty seven dollars and fifty
cents ($187.50) twenty-five dollars ($25.00) for the privilege of engaging in
such business, and shall further pay an annual license tax of one dollar and
eighty cents ($1.80) for each machine.
(5) Laundry equipment, seventy-five cents ($0.75) for each piece of equipment.
(6) Coin -operated radio, television and similar devices installed in businesses
providing housing accommodations for the traveling public, tcn dollars and fifty
cents ($10.50) thirteen dollars ($13.00) 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 business providing
housing accommodations for the traveling public, and further pay an annual
license tax of thirty cents ($0.30) for each machine.
(7) Penny vending machines, seventy-five cents ($0.75) for each machine.
(c) The following vending machines and lockers are exempt from the tax provided
by this section:
(1) All vending machines which dispense only United States postage stamps,
unadulterated Florida produced citrus juices or newspapers are hereby exempt
from the payment of any excise or license tax levied by the state or any county,
municipality or other taxing districts thereof.
(2) Penny operated vending machines located in licensed places of business and
dispensing only nuts, citrus juices and other food products.
(3) Coin -operated parcel checking lockers and toilet locks used in railroad, bus,
airport stations, or depots, and in hotels, boarding houses, restaurants and rest
rooms for the convenience of the public.
f4� All coin operated telephones which are otherwise subject to tax undcr section
1 12 55 of this article.
f 4� All machines licensed undcr subparagraphs (1) through (3) of paragraph (b) of
this section shall display in a prominent place on each machine a proper sticker or decal, to
be furnished or approved by the department of revenue, showing that the tax has been paid.
fed Whenever any tax collector shall find any vending machine required to be
licensed under this section to be operated without a current valid license he shall attach to the
machine a notice of delinqucnt taxes, such form to be provided or approved by the department
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of revenue. Any person who removes a notice of delinquent taxes or who removes any
moneys from the machines before license taxes arc paid, shall c guilty of a misdemeanor.
ff€ Replaecmcnt of one (1) vending machinc with another machine during a
licensing year shall not affect the tax assessment for that year, unless the replacement
machine belongs to an occupational license tax classification which requires a higher tax rate.
Sectioi, 1 12-58. Wsatcr conivanies aAJ sewage wisposal COkalpailics.
fa- Every person engaged in the business of operating water companies or sewage
disposal companies shall pay the following license taxes in municipalities having the following
populations according to the latest official decennial census:
Population T-CW
r0,000 or more ......................................... $450.00
30,000 39,990......................................... $300.00
20,000 29,999......................................... $150.00
10,000 19,909......................................... $112.50
5,000 9,990.......................................... $75.00
3,000 4,990.......................................... $37.50
1,000 2,999.......................................... $22.50
909orless .......................................... $15.00
fbb 1-or the purpose of this section, any person furnishing water or sewage disposal
service for profit shall be construed to be a water company or sewage disposal company;
provided, that persons having wells or sewage disposals for private use and who may furnish
not more than twenty five (25) neighbors with water or sewage disposal, shall be exempt from
the provisions of this section.
{e) Municipal corporations which own and operate their own water plants and
sewage disposal systems shall not be subject to the above license tax.
Scctioa 1-12 57. rarn.crs' markcts, flea markers, etc., wherc individuals sell from
snails.
In addition to the license required for individuals under section 1 12 56 the operator
of the business shall purchase a license according to the following schedule Tifty dollars
($50.00) plus three dollars ($3.00) per dealer for the maximum of dealers to be operating on
the premises at any one time. Maximum liccnsc under this section shall be three hundred
dollars ($300.00)
Section 1-12-69.41. Traveling junk dealers.
Each person who travels from place to place purchasing junk shall pay a license tax of
fifteen dollars ($15.00)cighteen dollars and seventy-five cents ($18.75) and shall, before
leaving any municipality, submit to the chief of police appropriate law enforcement agency a
list of the junk he has purchased, together with the names and permanent addresses of the
persons from whom purchased.
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PART B. CONFLICT
In the event that any provision of this Ordinance.is found to be contrary to any other
St. Lucie County Ordinance which regulates the same subject matter, then in said event, the
more restrictive Ordinance shall apply.
PART C. SEVERABILITY
The provisions of this Office are severable, and it is the intention to confer the whole
or any part of the powers herein provided for. If any of the provisions of this Ordinance shall
be held unconstitutional by any Court of competent jurisdiction, the decision of such Court
shall not affect or impair any remaining provisions of this Ordinance. It is hereby declared to
be the legislative intent that this Ordinance would be adopted had such unconstitutional
provision not been included therein.
PART D. EFFECTIVE DATE
This Ordinance shall take effect on October 1, 2000.
PART E. ADOPTION
After motion and second the vote on this ordinance was as follows:
Chairman John D. Bruhn AYE
Vice Chairman Frannie Hutchinson AYE
Commissioner Paula A. Lewis AYE
Commissioner Doug Coward AYE
Commissioner Cliff Barnes AYE
PART F. CODIFICATION.
Provisions of this ordinance shall be incorporated in the Code of Ordinances of St. Lucie
County, Florida, and the word "ordinance" may be changed to "section", "article",or other
appropriate word, and the sections of this ordinance may be renumbered or relettered to
accomplish such intention; provided, however, that Parts B through F shall not be codified.
PASSED AND DULY ADOPTED this day of
BOARD
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CHAIRMAN
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APPROVE S TO FORM AND
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BY:
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