HomeMy WebLinkAbout07-016
ORDINANCE NO. 07-016
AN ORDINANCE AMENDING ARTICLE II OCCUPATIONAL
LICENSE TAXES AND REGULATION OF CHAPTER 1-12 OF
THE CODE OF ORDINANCES OF ST. LUcrE COUNTY,
FLORIDA; ; AMENDING THE TITLE OF ARTICLE II TO
FROM "OCCUPATIONAL LICENSE TAXES AND
REGULATIONS" TO "BUSINESS LICENSE TAXES AND
REGULATIONS"; AMENDING SECTION 1-12-16
(DEFINITIONS) TO ADD DEFINITIONS FOR "BUSINESS
TAX" AND "BUSINESS TAX RECEIPT"; AMENDING
SECTION 1-12 -17 (PAYMENT OF TAX PREREQUISITE TO
ENGAGING IN BUSINESS, ETC.; EXCEPTION AS TO
VEHICLES USED IN (DATE DUE OF LICENSE TAX;
DELINQUENCY) TO PROVIDE FOR "BUSINESS TAX";
AMENDING SECTION 1-12-19 (APPLICATION FOR
LICENSE) TO PROVIDE FOR ISSUANCE OF BUSINESS
TAX RECEIPT; AMENDING SECTION 1-12-20 (ISSUANCE
OF LICENSE; DISPLAY) TO PROVIDE FOR ISSUANCE AND
DISPLAY OF BUSINESS TAX RECEIPT; AMENDING
SECTION 1-12-21 (TRANSFERS OF LICENSE) TO
PROVIDE FOR TRANSFER OF BUSINESS TAX RECEIPT;
AMENDING SECTION 1-12 - 22 (DISPOSITION OF TAXES
COLLECTED) TO PROVIDE FOR DISPOSITION OF
BUSINESS TAX; AMENDING SECTION 1-12-23
(ECONOMIC DEVELOPMENT TRUST FUND DEDICATED TO
ECONOMIC DEVELOPMENT) TO CHANGE REFERENCE
FROM "OCCUPATIONAL LICENSE TAX" TO "BUSINESS
TAX"; AMENDING SECTION 1-12-26 (SAME - FARM,
GROVE , HORTICULTURAL, FLORICULTURAL, TROPICAL
PISCICUL TURAL AND TROPICAL FISH FARM PRODUCTS),
SECTION 1-12-27 (ADVERTISING SPACE RENTERS),
SECTION 1-12-28 (AMUSEMENT DEVICES), SECTION 1-
12-39 (HOTELS, APARTMENT HOTELS, MOTELS, ETC.),
SECTION 1-12-30 (CAFES, RESTAURANTS AND OTHER
EATING ESTABLISHMENTS), SECTION 1-12-31
(CONTRACTING), SECTION 1-12-32 (INSURANCE
ADJUSTERS), SECTION 1-12-33 (MANUFACTURING,
PROCESSING, QUARRYING AND MINING), SECTION 1-
12-34 (PAWNBROKERS), SECTION 1-12-36 (GENERAL
BUSINESS), SECTION 1-12-37 (RETAIL STORE
LICENSE), SECTION 1-12 - 37 (RETAIL STORE LICENSE),
SECTION 1-12-38 (TRADING, ETC., IN TANGIBLE
PERSONAL PROPERTY), SECTION 1-12-39 (VENDING
Strl:Je:!< thl"8I:Jgh passages are deleted.
Underlined passages are added.
-1-
EDWIN M. FRY, Jr., CLERK OF THE CIRCUIT COURT
SAINT LUCIE COUNTY
FILE # 310705009/12/2007 at 10:061W1
OR BOOK 2878 PAGE 1873 - 1886 Doc Type: ORDN
RECORDING: $120,50
MACHINES), SECTION 1-12-41 (TRAVEUNG JUNK
DEALERS), TO INCREASE THE ANNUAL UCENSE FEE BY
FIVE PERCENT (5'0) PURSUANT TO SECTION 205.0535,
FLORIDA STATUTES; PROVIDING FOR CONFUCTING
PROVISIONS, SEVERABIUTY, EFFECTIVE DATE AND
CODIFICATION.
WHEREAS, the Board of County Commissioners (" Board") of St. Lucie County, Florida, has made
the following determinations:
1. Section 205.032, Florida Statutes, provides for a county to adopt to levy an
occupational license tax for the privilege of engaging in or managing any business, profession, or
occupation with its jurisdiction.
2. Section 205.0536, Florida Statutes, authorizes the Board of County Commissioners to
reclassify businesses, professions, and occupations and establish new rate structures following the
review of the existing classification and rate structure by an Equity Study Commission.
3. On April 24, 1994, the Board adopted Resolution No. 94-99 which established an Equity
Study Commission to review the County's then existing occupational license taxes and recommend to the
Board any revisions to the classifications and rate structure deemed appropriate.
4. On September 14, 1995, the Board adopted Ordinance No. 95-05 which incorporated
the recommendations of the Equity Study Commission.
5. Subsection 205.0535(4), Florida Statutes, authorizes a county which has adopted a
reclassification and revision ordinance pursuant to Subsections 205.0535(2) and (3), Florida Statutes,
to increase the rates of local occupational license taxes by up to five percent (5/'0) every other year.
6. On October 1, 2000, the Board adopted Ordinance No. 00-06 which clarified certain
provisions of the occupational license tax ordinance, provided for the deposit of seventy percent (70/'0)
of the County's proceeds from the taxes to be deposited into the St. Lucie County Economic
Development Trust Fund, and increased taxes as provided under Subsection 205.0535(4)/ Florida
Statutes.
7. On August 2, 2005, the Board adopted Ordinance No. 05-014 which amended the
occupational license tax ordinance in accordance with Subsection 205.0535(4), Florida Statutes, to
further increase the occupational license taxes by an additional five percent (5/'0).
8. Pursuant to Chapter 2006-152/ Laws of Florida, the Florida Legislature adopted the
"Local Business Tax Act" which renamed the local occupational license to the business tax. Therefore,
it is necessary to amend the Article II, Chapter 12 of the St. Lucie County Code of Ordinance, to
provide for this name change.
Stl"ucl< thl"ðUgh passages are deleted.
Underlined passages are added.
-2-
9. In accordance with Subsection 205.0535(4), Florida Statutes, this Board has further
determined that is it appropriate to further increase the amount of the business taxes levied hereunder
by an additional five percent (5'7'0).
PART A.
ARTICLE II, OCCUPATIONAL LICENSE TAXES AND REGULATIONS, OF
CHAPTER 1-12 OF THE CODE OF ORDINANCES IS AMENDED TO READ AS
FOLLOWS:
ARTICLE II. OCCUPATIONAL LICENSE BUSINESS TAXES AND REGULATIONS
Section 1-12 -16. Definitions.
For purposes of this article, the following terms shall have the meanings indicated:
(1) 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 institutionsshall mean only nonprofit corporations operating physical
facilities in the state at which are provided charitable services, a reasonable
percentage of which shall be without cost to those unable to pay.
b. Educationalinstitutionsshall 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
Associations 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.
c. Religious institutions shall mean churches and ecclesiastical or denominational
organizations, or established physical places for worship in this state at which
nonprofit religious services and activities are regularly conducted and carried
on, and shall also mean church cemeteries.
(2) Business tax means the fees charged and the method by which the County grants the
privilege of engaging in or managing any business. profession. or occupation within the
unincorporated areas of the County. It does not mean any fees or license paid to any
board. commission. or officer for permits. registration. examination. or inspection.
Unless otherwise provided by law. these are deemed to be regulatory and in addition to.
but not in lieu of. the local business tax imposed under this article.
Strucl< tkreugk passages are deleted.
Underlined passages are added.
-3-
(3) Business tax receipt means the document that is issued by the Tax Collector which
bears the words "Local Business Tax Receipt" and evidences that the person in whose
name the document is issued has complied with the provisions of this article relating to
the business tax.
(2-1) Classification means the method by which a business or group of businesses is identified
by size or type, or both.
(3- ,2) 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 Q) Taxpayer means any person liable for taxes 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.
(§ Z) Economic development means processes or activities designed to promote, create and/or
maintain long-term economic stability, and to provide quality employment opportunities
for the residents of St. Lucie County.
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 01'1 occupoti(mollicel'lse tax a business tax is required by this article or other law of the state,
unless a county licel'lse business tax receipt shall have been procured from the tax collector for the
county. Such licel'lse receipt 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 1-12-19.
Date due of Iicen3e business tax; delinquency.
(a) Alllicel'lses sold business taxes collected by the county tax collector beginning August
1 of each year, are due and payable on September 30 of each year and shall expire on September 30
of the succeeding year. In the event that September 30 falls on a Saturday, Sunday or holiday, the
tax shall be due and payable on or before the first working day following September 30.
(b) Those licel'lses business taxes not rel'lewed paid by October first shall be considered
delinquent and subject to a delinquency penalty of ten (10) percent for the month of
October, plus an additional five (5) percent (5'10) penalty for each month of delinquency
thereafter until paid; provided that the total delinquency penalty shall not exceed
StF'l:Iel< tRI"6UgR passages are deleted.
Underlined passages are added.
-4-
twenty-five (25) percent of the occuþ<:1tiol'lðllicel'lse fee business tax for the delinquent
establishment. In addition to the penalty, the tax collector shall be entitled to a
collection cost fee, based on originallicel'lse tax plus penalty, which shall be collected
from delinquent taxpayers at the same time of the payment of licel'lse business tax and
penalty:
$4.99 or less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.99 or less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.00 - 14.99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.00 - 19.99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.00 or more. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$1.00
2.00
3.00
4.00
5.00
Any person who engages in or manages any business, occupation, or profession without
first obtðil'lil'lg a locðl occuþðtiol'lðl licel'lse paying the business tax, if required, is
subject to a penalty of twenty-five (25) percent of the licel'lse tax due, in addition to
any other penalty provided by law or ordinance.
However, any person who engages in any business, occupation, or profession who has not
paid the required occuþðtiol'lðllicel'lse business tax within one hundred fifty (150) days
of the initial tax due notice shall automatically be liable for a penalty of two hundred
fifty dollars ($250.00), and will be subject to a civil action, including 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 licel'lsed pay a business tax under this chapter, to notify the tax
collector of the county within thirty (30) days.
Section 1-12-19.
Application for license business tax receipt.
(a) No licel'lse business tax receipt shall be issued except upon written application of the
person applying for the same. The tax collector, before issuing a licel'lse business tax
receipt based wholly or in part upon capacity, number of persons employed, or any other
contingency, shall require the person applying for such licel'lse business tax receipt 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 licel'lse business tax receipt based
upon capacity, number of persons employed, or any other contingency, shall makea false
statement of capacity, number of persons employed, or other contingency, shall be
Stl"Ucl< tkl"6Ugk passages are deleted.
Underlined passages are added.
-5-
deemed gui Ity of a misdemeanor of the second degree, punishable as provided in section
775.082 or section 775.083.
Section 1-12-20.
Issuance of IiC~"3~ business tax receipt; display.
The tax collector shall issue an occupatiol'lallicel'lse business tax receipt to the person paying
the amount therefor. The tax collector shall make a duplicate of each licel'lse business tax receipt
issued. The person obtaining the licel'lse business tax receipt 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 Iice"'~' business tax receipts.
All business licel'lses tax receipts may be transferred to a new owner with the approval of the
tax collector and upon presentation of a new application and a transfer fee of up to ten (10) percent of
the annual licel'lse business tax, but not less than three dollars ($3.00) nor more than twenty-five
dollars ($25.00) provided there is a bona fide sale of the business. The new owner must present such
evidence and the originallicel'lse busil'less tax receipt for the transfer. Further, upon written request
and presentation of such licel'lse business tax receipt, the licel'lse business tax receipt may be
transferred from one (1) location to another location with the county with the approval of the tax
collection and a transfer fee of up to ten (10) percent of the annuallicel'lse business tax, but not less
than three dollars ($3.00) nor more than twenty-five dollars ($25.00). Such transferred licel'lse
business tax receipt shall be of the same force and effect and for the same period as the original
licel'lse business tax receipt.
Section 1-12-22.
Disposition of taxes collected.
(a) The county shall retain all occupatiol'lal licel'lse business tax revenues collected from
business, professionals, or occupations whose places of business are located within the unincorporated
areas of the county. Any occupatiol'lal licel'lse business 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) per cent of St. Lucie
Strud< through passages are deleted.
Underlined passages are added.
-6-
County's share of the proceeds of the occLlpationollicense business 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 occupCitiona license business 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.
[No amendments to Sections 1-12-24 (Lottery and gambling not authorized) and 1-12-25 (Exemptions).]
Section 1-12-26.
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 business 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 business tax of twenty six dollars Cind twenty five cents ($26.25) twenty-
seven and fifty-five cents ($27.55) that will entitle its stall tenants to deal in agricultural and
horticultural products without obtaining individual licenses business tax receipts. but individual licenses
receipts shall be required of such tenants unless such license receipt 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 business tax of eight dollars and sixty fi'f'e cents ($8.65) nine dollars and five cents
($9.05), plus one dollar and ninety cents ($1.90) one dollar and ninety-five cents ($1.95)for each five
(5) persons employed thereat; provided such licenses shall not exceed twenty six dollars and 25 cents
twenty-seven dollars and fifty-five cents ($27.55),
Section 1-12-27.
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 ninety cents ($1.90) one dollar and ninety-five cents
($1.95) for each such boat, car, bus, truck or other vehicle operated by him.
Section 1-12-28.
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
business tax of eight dollars and sixt·ý fi'f'e cents ($8.65) nine dollars and five cents ($9.05) on each
such game, amusement or recreational device, contrivance or facility.
Struel( through passages are deleted.
Underlined passages are added.
-7-
(b) Any person who operates any of the above devices for profit under the sponsorship of
a merchant, hopping center or merchant's association, charitable, religious or educational institution
shall be licel'lseð sub ject to the business tax under this section. This licel'lse business tax receipt shall
be good for one location only; however, the licel'lsee person may return to the same location during the
same licel'lse tax year without obtaining an additionallicel'lse business tax receipt other than for any
additional devices.
Section 1-12-29.
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 sevel'lty fi·.'e cel'lts ($0.75)
seventy-eight cents ($.78) for each room. However, no such establishment shall pay less than etgM
ðollðrs ðl'lð sixt'f five cel'lts ($8.65) nine dollars and five cents ($9.05)for such licel'lse business tax
receipt. 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 licel'lse business tax receipt 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 1-12-30.
Cafes. restaurants and other eating establishments.
(a) Every person engaged in the business of operating a restaurant, café, 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 licel'lse business tax based on the number of people for whom he has seats
or accommodations for the service or consumption of food at anyone time, in accordance with the
following schedule:
(1) Zero to thirty (30) seats, I'lil'leteel'l ðollðrs ðl'lð sixt'f five cel'lts ($19.65) twenty
dollars and sixty cents ($20.60),
(2) Over thirty-one (31) seats, t~ve.l'ltf six dollðrs ol'ld t~vel'ltr five. ce.l'lts ($26.25)
twenty-seven dollars and fifty-five cents ($27.55).
(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 1-12-31.
Contracting.
(a) Each person who contracts or sub-contracts to construct, alter, repair, dismantle or
demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or engages in the business of
construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts,
Strud< through passages are deleted.
Underlined passages are added.
-8-
sewers, water and gas mains must obtain a license as a contractor. The licel'lse business tax shall be
determined by the maximum number of persons actually employed or to be employed during the licel'lse
tax year in the county in which the work is performed and shall be at the following rate:
(1) From one to ten (10), elevel'l ðollars 61'1ð eighty cel'lts ($11.80) twelve dollars and
thirty-five cents ($12.35).
(2) For eleven (11) to twenty (20), twel'lty three ðollars al'lð sixty cel'lts ($23.60)
twenty-four dollars and seventy-five cents ($24.75),
(3) Over twenty-one (21), twel'lty six dollars al'ld twel'lty fi"f'e cel'lts ($26.25)
twenty-seven dollars and fifty-five cents ($27.55),
(b) In determining the number of persons employed, all principals shall be deemed employees
and be included in the calculation.
Section 1-12-32.
Insurance adjusters.
All persons acting as insurance adjusters shall pay a licel'lse fee business tax of eight dollars al'lð
sixty fi"i'e cel'lts ($8.65) nine dollars and five cents ($9.05), The provisions of this section shall not
apply to insurance agents.
Section 1-12-33.
Manufacturing, processing, quarrying and mining.
(a) Every person engaged in the business of manufacturing, processing, quarrying or mining
must obtain a licel'lse business tax receipt under this section. The amount of the licel'lse business tax
shall be determined by the maximum number of persons actually employed, or to be employed, during
the licel'lse tax year in the county in which the work is performed and shall be at the following rates:
(1) One to ten (10) employees, l'Iil'leteel'l ðollars al'lð sixt·ý five cel'lts ($19.65) twenty
dollars and sixty cents ($20.60).
(2) Over eleven (11) employees, twel'lty six dollars al'ld twel'lt) five cel'lts ($26.25)
twenty-seven dollars and fifty-five cents ($27.55),
(b) No licel'lse business tax receipt 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 licel'lse business tax receipt is required by this chapter and is carried on at
the place of business licel'lseð taxed under such classification.
[No amendments to Section 1-12-34. Pawnbrokers.]
Strud( tkreugk passages are deleted.
Underlined passages are added.
-9-
Section 1-12-36.
General Business.
There is hereby created a new general business classification. Except as provided herein, every
person engaged in a business in St. Lucie County shall pay a license tax of twenty six dollars and twenty
five cents ($26.25) twenty-seven dollars and fifty-five cents ($27.55), Provided, however, that a
business employing five (5) or less employees shall pay a tax of fifteen dollars and fifteen cents ($15.15)
fifteen dollars and ninety cents ($15.90). This will include every person engaged in the practice of any
profession who offers his service either directly or indirectly to the public for a consideration whether
or not such endeavor is required by law. 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 business tax receipt for the current year prior to the tax collector issuing
an occupational license business tax receipt pursuant to this chapter. t.n occupational license A business
tax receipt 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. 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 obtain a business tax receipt for each office in which the profession is
practiced.
Section 1-12-37.
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 business tax in the sum of twent·ý six dollars and twent'f fi',¡e
cents ($26.25) twenty-seven and fifty-five cents ($27.55),
(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 retai I. 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 on 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 therein; provided, further, that,
incidental sales not otherwise excepted in this subsection made by a licensed wholesaler to consumers
at wholesale rices, shall not be construed to be retail sales unless such sales exceed five (5) percent
of such wholesaler's total sale.
Strud< through passages are deleted.
Underlined passages are added.
-10-
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 1-12-38.
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 licel'lse business tax of l'Iil'leteel'l
dollars ol'ld sixty fj-Ie cel'lts ($19.65) twenty dollars and sixty cents ($20.60) which shall entitle him to
maintain one (1) place of business, stationary or movable, and shall pay fifteel'l dollars ol'ld sevel'lt'f fj-Ie
cel'lts ($15.75) sixteen dollars and fifty cents ($16.50) for each additional place of business; provided
that the licel'lsE: business tax for each bulk plant or depot of wholesale dealers in petroleum products
shall be twel'lty six dollars ol'ld twel'lty fj-t'e cel'lts ($26.25) twenty-seven dollars and fifty-five cents
($27.55). 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 licel'lse business tax is paid shall not be
construed to be separate places of business, and no licel'lse business tax may be levied on such vehicles
or the operators thereof as salesmen or otherwise.
(b) No licel'lse business tax receipt 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 ol'loccupotiol'lollicel'lse a business tax receipt is required by this article
and is carried on at the place of business licel'lsed taxed 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 1-12-39.
Vending machines.
(a) As used in this section, the following words shall have the meanings set forth in this
paragraph (a)
Laundry equipmentmeans 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.
Strucl< through passages are deleted.
Underlined passages are added.
-11-
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, slub, 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, eight dollars and sixty five cents ($8.65) nine
dollars and five cents ($9.05) 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 business tax thereon shall be three dollars and fifteen cents ($3.15) three
dollars and thirty cents ($3.30) for each machine.
(2) Merchandise vending machines operators, twenty six dollars and twenty five
cents ($ 26.25) twenty-seven and fifty-five cents ($27.55) for the privi lege of engaging in such business
and shall further pay an annual license tax of eighty five cents ($0.85) seventy-eight cents ($.78) for
each machine.
(3) Service vending machines, nine dollars and fifteen cents ($9.15) nine dollars and
sixty cents ($9.60) for each machine.
(4) Service vending machine operators, twenty six dollars and twenty five cents
($26.25) twenty-seven and fifty-five cents ($27.55) for the privilege of engaging in such business, and
shall further pay an annual license tax of one dollar and eighty five cents ($1.85) one dollar and ninety
cents ($1.90) for each machine.
(5) Laundry equipment, seventy fi'.'e cents ($0.75) seventy-eight cents ($.78) for
each piece of equipment.
(6) Coin-operated radio, television and similar devices installed in businesses
providing housing accommodations for the traveling public, thirteen dollars and sixty five cents ($13.65)
fourteen dollars and thirty cents ($14.30) for coin-operated radios, television sets, vibrating
mattresses or similar devices installed in guestrooms in hotels, tourist homes, tourist courts, rooming
houses and other businesses providing housing accommodations for the traveling public, and further pay
an annual license tax of thirty cents ($0.30) thirty-two cents ($.32) for each machine.
(7)
for each machine.
Penny vending machines, sevent·ý five cents ($0.75) seventy-eight cents ($.78)
Strucl< threugh passages are deleted.
Underlined passages are added.
-12-
(b) 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.
Section 1-12-41.
Traveling junk dealers.
Each person who travels from place to place purchasing junk shall pay a license tax of I'lil'leteel'l
dollars al'ld sixty fi....e cel'lts ($19.65) twenty dollars and sixty cents ($20.60) and shall, before leaving
any municipality, submit to the 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.
PART B.
CONFUCTING PROVISIONS
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.
SEVERABIUTY
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, 2007.
Stl"l:Jcl( tl'll"sl:Jgl'I passages are deleted.
Underlined passages are added.
-13-
PART E.
ADOPTION
After motion and second, the vote on this Ordinance was as follows:
Chairman Chris Craft Aye
Vice Chairman Joseph E. Smith Aye
Commissioner Paula A. Lewis Aye
Commissioner Charles Grande Aye
Commissioner Doug Coward 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 L day of S'e¡;/pJj1bIf?Y, 2007.
.. \
BOARD OF COUNTY COMMISSIONERS
..v
ST. LV UNTY FLQ Ib
.'
/ ". "-
j .
APPROVED AS TO FORM AND
CORRECTNESS:
!
BY: ~ -b-- ':è
County Attorney
StF'tJd< thrðLlgh passages are deleted.
Underlined passages are added.
-14-