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. ORDINANCE NC. 103 -
AN ORDINANCE- Il.l-CSIr;G CERTAIN OCCUPATIONAL
AND BUSINESS LICENSE. TAXES AND PROVIDING 411:rr
t ION T REOF AND 4,
FOR TEE PAY ' I�iT t.Lll COLLECT �:L: t�,,D
PROVIDII.G TI-AT LICENSE TAXES STALL BE A E
LIEN ON TLE i'PcPERT i' CF ThE PERSON LIABLE
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lI�,;�I,t �� U �;�h CE �Tc;ii� v IhCLi�� CES, ,E- �, 7.` ".
PEALING ALL Ol DInANCES Ii, CONFLICT hERE'lITI, ,sw
AND PROVIDIL G PEh tLTI-S FOR TL VIOLATIONS `'
HEREOF.
BE IT ORDAINED BY TEE TOWN COUCIL O„' ThE TOWN OF EDGE-
1 ”:ATER, FLORIDA&
section 1. No person, firm or corporation shall engage in
cr manage any business, profession or occupation in the Town
of Ed e•:rater, Florida, for which an occupational license tax
is recaired by this Ordinance unless a 'i'own license shall
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lave been procured frc!c: the Town Clerk of the Town of Edge-
! water, Florida, as i,: provided for by this Ordinance, which
license shall be issued to each person, firm or occupation
upon receipt of the amount hereinafter provided tcether
with a Clerk's fee of 250 for each license signed by him,
a and such license shall be signed by the Town Clerk and shall 1
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have the Town Seal thereon. In such case it shall be the
a
duty of the Town Clerk to isue- a license and to collect
therefor the amount of such license and fee herein provided '
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for.
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. ; Section 2. No license shall be issued for more than one
year and all licenses shall c__?ire on the first day of
October of each year, except as otherwise provided by law.
4 ' , All business licenses may be transferred with the approval
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/\ of the Town Clerk with the business for which they were taken
f` h.\ out when there is a bona fide sale and transfer of the propp-
erty used and employed in the business, but :,uch transferred
license shall not be held good for any longer ti_: e or any
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other place than that for which it was originally issued;
provided, that the original license shall be surrendered to
. and filed with the Town Clerk at the time the application
• for transfer is made , and such transferred license after
being approved shall be of the same force and effect as the
original license.
Section 3. All licenses shall be payable on or before the
first day of Cctober, of each year, unless otherwise provided
by law, and except as may be otherwise provided by law any
person who was not liable for a license during the first half
of the license year, may be issued a license during the sec-
and half .of the license year, upon payment of one half of the
amount fixed as the price of such license for one year.
Section 4. .3very person engaged in the business of trading,
buying, bartering, serving, or selling tangible personal prop-
erty as owner, agent, broker, or otherwise , shall ay a
license tax of 5.00 (which shall entitle him to maintain one
• place of business, stationary or movable) and shall pay $5.00
for each additional place of business, provided that the
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license for each bulk plant or depot of wholesale dealers in
• petroleum products shall be $12.50; excepting however wood
yards and bakeries, which shall pay a license tax of 4;2.50.
Vehicles used by any person for the sale and delivery of tan-
gible personal property at wholesale from his established
place of business on which a license is paid, shall not be
construed to be separate places c business and no license
may be levied on such vehicles or the operators thereof as
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1 salesmen or otherwise.
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No license shall be required under this section where
1 the trading, buying, bartering, serving or selling of tan-
gible personal property is a necessary incident of some
other business classification for which an occupational
license is required by this Ordinance 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 5. avery person engaged in the business of opera-
ting a restaurant, cafe or other public eating place (whether
operated in conjunction with some other line or business or
not, except dining rooms in hotels) shall pay a license tax
based on the number of people for whom he . has seats or accom-
modations for the service of food at any one time in accord-
ance with the following schedule :
With seats or accommodations for less than 15 persons
a license tax of ;2.50;
With seats or accommodations for 15 persons and not
more than 5C ;:ersons a license tax of X35.00;
,pith seats or accommodations for over 50 persons and
not more than 150 persons, a license tax of X12.50;
aith seats or accommodations for over 150 persons a
license tax of $25.00.
Section 6. Every person engaged in any business, as owner,
agent or otherwise, that performs some service for the public
in return for a consideration, shall for each place of business
pay a license tax of x}1.50, :.plus an additional amount equal
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to $1.00 for each person in excess of one er..:loyed or working
thereat.
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yo license shall be required under this section for any
business, the principal function of which is the performance
of some service for the public in return for a consideration,
when the nature of the service is such than an occupational
license is required of such business by some other section of
this Ordinance but this proviso shall not be construed to exempt
service departments of merchandising and other lines of business
from the license required by this Section, with the exception
of gasoline service stations with not more than three persons
engaged in the perforance of service for a consideration. No
tax under the provisions of this section shall exceed $25.00.
,;, Section 7. Every person engaged in the business of manufac-
turing, processing, quarrying or mining, shall for each place
of business pay a license tax of X2.50.
No license shall be required under this section where the
manufacturing, processing, quarrying, or mining is incidental
to and a part of some other business classification for which
a license is required by this Crdinance and is carried on at
• the place of business licensed under such classification.
Section 8. every person other than non-profit 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 :.12.50.
Section 9. Every person engaged in the business of trading,
bartering, buying, lending or selling intangible , personal
_)ro?erty, whether as owner, agent, broker or otherwise, shall
)ay a license tax of $5.00 for each place of business.
10 license shall be required under this section where the
trading, bartering, buying, lending or selling is incidental
to and a part of some other business classification on which
an occupational license tax is imposed by this ordinance.
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aection 10. Every person engaged in the practice of any pro-
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fession excepting nurses and those professions which practice
the healing arts as defined by- the 3asic science Law of Florida,
whether or not such professions be regulated by law, shall pay
a license tax of $5.00 for the privilege of practicing, which
license tax shall not relieve the person paying same from the
payment of any license tax imposed on any business operated by
him. This Section shall include real estate brokers but no
license shall be required of their salesmen.
section 11. every person. engaged in the business of contract-
ing in any of its branches shall pay a license tax of X1.50
~plus fifty cents for each person e: _.loyed thereat, provided
said license shall not exceed ':,125.00.
A person who does all the work himself with no employees,
helpers or partners shall not be recuired to obtain a license
under this section.
• The term "contractors" as used above shall mean those who
contract to furnish supplies or to construct work or to erect
• buildings, or perform any work or service at a certain price
or rate; and shall include all persons, firms and corporations
who maintain a place of business or who hold themselves out to
the public as contracting to furnish supplies or to construct
work or to erect buildings or perfor: any :cork or service at
a certain price or rate and who at any time perform such work
{ in the corporate 11h:its of the Town of Edgewater, Florida ir-
respective of whether such place of business and such holding
out to the public is maintained or done within the corporate
limits of the Town of Edgewater, Florida.
The said term "contractors" shall likewise be deemed to
include all tradesmen who furnish supplies or construct work
or erect buildings or other structures in the Town of Edgewater,
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41110
Florida irrespective of whether the same are furnished at
a certain price or rate or whether the same is done on an
hourly wage basis, excepting however that no such tradesmen
shall be included in the provisions of this Ordinance when
working as an employee of another person, firm or corporation
who holds a contractor''s license in said Town of dgewater,
Florida.
section 12. :,very person engaged in the business or opera-
ting a school, college or other educational or training in-
stitution for profit shall bay a license tax of 45.00 for
1 each Mace of business, except that persons _lying lessons
or instructions in their homes without assistance or a staff
shall not be required. to pay a license.
Jection 13. very person renting for profit advertising
space in or on any boat, car, bus, true:, or other vehicle ,
shall pay a license tax of fifty cents for each such boat,
car, bus, truck or other vehicle operated by him.
Jection 1 . �heore any person shall sell or be engaged in
the business of selling goods, ares, merchandise, or other
uersonal property, such sales being advertised as bankrupt,
insolvent, insurance , assignee, trustee, testator, executor,
administrator, receiver, auction, syndicate, railroad or other
wreck, wholesale cr manufacturer' s or closing out sale , or
as _moods damaged by smoke , fire , water or otherwise , such
person shall pay a license tax of One hundred and 'twenty-five
Dollars; but the provision hereof shall not apply to bona
fide tales of general assignees for the benefit of creditors
or bona fide trustees selling under power of sale in any
deed of trust or mortgage or lien, executors and administrators
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selling goods of their decedents, or to any officer selling
the property under legal process, or to regularly licensed
auctioneers, selling bona fide at public outcry in the usual
course of their business, or bona fide licensed merchants
in selling or disDosing of stocks of merchandise of . which
they were the original owners. The license required by this
section shall not be transferable. The use of any of the
descriptive words or phrases referred to in this section as
a part of a trade or firm name shall be construed to req lire
the obtaining of the license herein provided for.
section 15. Each person who shall travel from place to place
purchasing junk, shall pay a license tax of $5.00 and he
shall before leaving the Town submit to the Marshal a list
of the junk he has purchased together with the name of the
?,erson from whom purchased, together with his permanent
address.
erection 16. Every person engaged in the business of opera-
ting for profit a ceretary, mausoleum, or similar place or
institution, shall for each place of business pay a license
tax of :::25.00.
section 17. Every person who operates for i'offt any machine,
contrivance, or device which is set in motion or made or )er-
mitted to function by the insertion of a coin or slug, shall
pay a license tax of $2.50 for each machine , contrivance, or
device ; provided that when any merchandise vending machine is
located in and operated only in a place cf business for which
a license has been duly issued for trading, buying, bartering,
serving or selling tangible personal property under this Cr-
dinance the license tax thereon shall be 431.00 for each maci_ine
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contrivance , cr device; provided that when any machine, con-
trivance , Or device as described herein operates by the in-
sertion of a penny, the license tax thereon shall be Twenty-
five cents for each machine , contrivance or device. This
section mall license all coin operated rachines, contrivances
or devices operated for amusement and that do not dispense
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any form ci prize or reward, but shall not be construed to
authorize the use of any machine , contrivance or device for
gambling or as a game of chance. co license shall be required
on coin operated parcel checking lockers and toilet locks,
used in railroad, bus, airport stations, or depots, and in
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hotels, boarding Louses, restaurants, and r_;st rooms for the
convenience o , and in rendering service to the public, nor
on penny operated vending machines located in licensed places
of business and dispensing only nuts, citrus juice and other
food Products.
;erection 18. Every person who operates for profit any game,
amusement or recreational device, contrivance or facility
not otherwise licensed by this Crdir_ance shat: pgy a license
tax of $2.50 on each such game , amusement or recreational
device, contrivance, or facility, but this section shall not
be construed to authorize the use of any game or device for
gambling, or as a game of chance.
erection_ 19. Every person engaged in the business of opera-
c? --6'l'i ' tin_g a boarding house , lodging house, tourist camp, cabin camp
auto court, or hotel having beds for ten or more persons shall
ray a license tax for each place of business of tY:enty-rive
cents for each room therein.
,section 20. :very fortune teller, clairvoyant, palmist, as-
trologer, 3hrenolig st, character reader, spirit medium, as-
sent treatment healer or mental healer, and every person en-
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- gaged in any occupation, of a similar nature shall pay a license
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tax of $50.00. Provided, that this section shall not be
construed to require me=,:hers of any recognized Christian Lie-
nomination who pray for the sick to obAain a license.
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Section 21. Every person who operates for profit any place
where dancing is permitted or entertainment such as variety
programs or exhibitions is provided for a charge , shall pay
a license tax of $50.00. The license required by this Sec-
tion shall be in addition to any other license rer,uir•ed by
law and the operation of such a ,place as herein described
shall not be construed to be indidental to some other business
provided that a license may be issued for one night only,
upon the payment of Twelve Dollars and Fifty cents, but in
such cases the Town Clerk must write across the license the
words "Good for one night only". Provided further that this
Section shall not apply to entertainments given for charitable
~urposes, the proceeds of which are given to local charities;
-provided further that this section shall not apply to any
• place operated as a theatre or moving picture show only; pro-
vided further that this section shall not apply to hotels
paying an occupational tax as provided for in Section l;i.
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' Section 22. Lvery person engaged in the operation of an
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business of such nature that no license can be properly re-
quired of it under any other provisions of this Ordinance,
shall pay a license tax of $50.00., provided that no license
shall be required for :,._e growing or producing of agricultural
and horticultural _Products. Excepting however that the fol-
lowing sums shall be paid by persons engaged in the following
designated occupations;
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Gil dealers delivering from trucks or
other vehicle and who pay no garage,
filling station or store license in
the Town of Lk2evater - - - $2.50
Non-resident nurserymen $5.00
Merchandise Peddlers $12.50
1 Medicine Street Venders i •
Ice cream carts or wagons - $ 7.50
Hawkers of medicine $12.50
Gypsies , peddling - - - $12.50
Soap peddlers $12.50
Spice peddlers $12.50
All other kinds of peddlers $12.50
Boats for hire up to five boats $ 2.50
Boats for hire over five - - - - - - - $ 5.00
Launches for hire, for each launch - - - $ 5.00
Junk Dealers $25.00
Pawn brokers $50.00 .
• Buyers of old gold, silver, platinum,
jewelry or precious metals - - $50.00
------ ji11 boards a s.00
for every 100 square feet of space ,
but not to exceed x;;25.00 for space
available for advertising.
Shows of all kinds including circuses,
-vaudevilles, minstrels , theatricals or
any exhibitsion giving performance under
tents or temporary structures of any kind •
when the admission charge including reser-
ved seats is 500 or more , per day $12.50 1
When the admission charge including re-
served seats is 250 and less than 500,
per day $7.50
then the admission charge including re-
served seats is less than 250, per day - - -$5.00. .
Itinerant theatrical shows or travelling
rlays or minstrels in buildings $7.50
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Section 23. All faun and grove products and products manu-
factured therefrom, except intoxicating liquors, wine , or
beer, shall be exempt from all forms of license tax, when
the same is being offered for sale or sold by the farmer or
grower producing the said ?roducts. The management of
wholesale farmers produce markets shall have the right to
• pay a license of ,; 100.00 that will entitle their stall ten-
ants to deal in agricultural and horticultural products with-
out obtaining individual licenses, but individual licenses
shall be required of such tenants unless such license is ob-
tained for the market. •
section 24. l;othing in this Ordinance shall be construed to
require a license for practicing the religious tenets of any
church.
College and high school students may, with the approval
of the Athletic Association or authority of their school,
sell the pennants, badges , insignia and novelties of their
school without being required to pay a license.
Section 25. Disabled Veterans of the ;;'orld War and the Span-
ish jar, and all confirmed cripples, deaf and dumb persons,
or invalids, physically incapable of manual labor, widows,
with rinor dependents, and persons sixty five years of age
or older, with; not more than one employee or helper, and who
use their own capital only not in excess of five hundred dol-
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Lars, shall be allowed to engage in any business or occupation
without being required to pay' for a license • except that this
excepting shall not apply to any of the occupations specified
in Section 20. The exemption provided by this section shall
be allowed only upon the certificate of the *runty physician,
or other reputable physician, that the applicant clam_iing the
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exemption is a confirmed cripple or invalid, the nature and
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4114•00
extent of the disability being specified therein, and in
case the exemption is claimed by a widow with minor depen-
dents, or a person over sixty five years of age, proof of
the right to the exemption shall be lade. Any person entitled
to the exemption provided by this section shall, upon appli-
cation and furnishing of the necessary proof as aforesaid, be
issued a license which shall have plainly stamped or written
across the face thereof, the fact that it is issued under
this section, and the reason for the exemption shall be writ-
ten thereon.
section 26. None of the provisions of this Crdinance shall
a._ply to salesmen or dealers selling milk, water, ice, news-
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papers or agricultural produce raised by the seller at retail
in the Town of Edgewater, and no license shall be imposed upon
any person, firm or corporation engaged in any of said busi-
nesses, in the capacities herein designated.
section 27. No license shall be issued except upon written
application of the person applying for the same, and it shall
be the duty of the Town Clerk, before issuing a license based •
wholly or in part upon property valuation, capital stock,
merchandise inventory , capacity, production, number of per-
sons employed, number of places of business or any other con-
tingency, to recuire the person applying for such license to
• file , under oath, a statement giving full and complete infor-
mation relative to the property valuation, capital stock, mer-
chandise inventory, capacity production, number of persons
employed, number of places of business or other contingency
as the case may be. The applications and statements required
by thi section shall be retained as a part of the records of
the Town Clerk's office.
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.Action 28. :Whenever the amount of a license t4x shall be
based -holly or in part on the number of persons employed,
or the value of the stock of merchandise maintained, the
number or value to be used in calculating the m
a t amount of the
license tax shall be the average number of persons employed
or the average value of merchandise maintained during the
preceding license year or business operating period or the
average number of persons or average value of merchandise
reasonably expected to be employed or maintained during the
period for which the license is to be issued, whichever number
or value shall be the greater. The average shall be obtained
by adding the maximum and Llinimum number of persons or the
maximum and minimum values of merchandise for the period for
which the average is to be obtained and the division by two
of the sum of the maximum and the minimum. The term "persons
employed" includes all persons actively working in the busi-
ness whether owners thereof or not.
erection 29. The Town Clerk shall furnish such blanks as are
required under this Ordinance.
section 30. The person or persons obtaining such license
shall keep the same displayed conspicuously at their place of
business and in such manner as to be open to the view of the
public and subject to the inspection of all duly authorized
officers of the town and upon failure to do so, shall be sub-
ject to the payment of another license tax for engaging in
or managing the business cr occupation for which such license
was obtained.
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Section 31. This Ordinance shall not be construed to
authorize gambling or the operation of a lottery.
Section 32. The word "-Jerson" wherever used in this Crdin-
ance , shall be construed to mean either person, fire, part-
;
nership, corporation, association, executor, administrator,
trustee, or other legal entity, whether singular or plural,
masculine or feminine, as the context may require.
section 33. Any ;person, firm, partnership, corporation, co-
_partnership or association who shall violate any of the pro-
visions of this Ordinance shall upon conviction thereof, be
Punished by fine not exceeding twenty-five ($25.00) dollars,
and costs or by imprisonment not exceeding thirty (30) days,
or by both fine and imprisonment in the discretion of the
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Court.
Section34. That Sections 1, 2, 3, 4, 5, 6, 7, and 8 of
Article XV of Ordinance ho. 75, Ordinance ho. 84 and Ordinance
1;o. 96 be and the same are hereby. repealed.
section 35. That nothing herein shall be construed to repeal
any license tax now imposed by law and not specifically re-
pealed hereby.
And it is further provided that Sections 9, 10, 11, 12,
13, 14, 15, 16, 17, 18, 10, 20, 21, 22, 23, 24, 25 and 26 of
Article XV of Ordinance . o. 75 shall in all respects remain in
full force and effect ex ce_Jting only insofar as the provisions
of said Sections are not in conflict herewith, and in which
case only shall this Ordinance be deemed to repeal said sections
or any part thereof.
Section 36. This Ordinance shall take effect i:_i:.edi ately
upon its approval and passgge by the i:ayor.
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This Ordinance was read a first time in full and
passed by the unanimous vote of the Town Council
of the Town of Edgewater, Florida, at a regular
meeting of said Town Council, on the 6th day of
January, 1942.
Upon motion duly made , seconded and unanimously
carried, the requirement of reading this Crdinance
upon second reading was waived and this Ordinance
was ordered put upon its final passage at a regular
meeting of the Town Council of the Town of Fdgewater,
held the 6th day of January, 1942. Said Ordinance
was passed at said regular meeting upon its final
passage with the unanimous vote of the Town Council
of the Town of Edgewater) Florida, and approved as
provided by law this 6th day of January, 1942, the
vote of the Council being as follows:
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Councilman �-
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`, ' Counc 'i�F an
^. ATTEST:
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N . 4.51Lif. .r.'.
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To•in Clerk
Approved this 6th day of January, A. D. 1942.
.4,77- !I /
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