0363 (License Fees)ORDINANCE NO. 363
AN ORDINANCE AMENDING CHAPTER 12 (LICENSES) OF
THE CODE OF ORDINANCES OF THE CITY OF OKEECHOBEE,
FLORIDA, BY RESCINDING SECTIONS 12 -2, 12 -6, 12 -11
AND 12 -8, AND SUBSTITUTING IN LIEU THEREOF NEW
SECTIONS 12 -2, 12 -6, 12 -11 AND 12 -8; RE- ENACTING
SECTION 12 -22 (LICENSE SCHEDULE); REPEALING ALL
ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT
HEREWITH AND PROVIDING FOR THE EFFECTIVE DATE.
BE IT ORDAINED BY THE MAYOR AND THE CITY COUNCIL OF THE CITY OF
OKEECHOBEE, FLORIDA:
SECTION 1. Section 12 -2 of Chapter 12 is hereby rescinded
and a new Section 12 -2 is substituted to read as follows:
Section 12 -2. License tax imposed; term; half -year
licenses; receipt.
(a) An occupational license tax is hereby imposed
upon each and every business, profession or
occupation engaged in or carried on within the
corporate limits of the City. Such occupational
license tax shall be levied on:
(1) Any person who maintains a permanent business
location or branch office within said munici-
pality for the privilege of engaging in or
managing any business within its jurisdiction;
(2) Any person who maintains a permanent business
location or branch office within said munici-
pality for the privilege of engaging in or
managing any profession or occupation within
its jurisdiction; and
(3) Any person who does not qualify under the
provisions of (1) or (2) above and who transacts
any business or engages in any occupation or
profession in interstate commerce where such
license tax is not prohibited by Section 8 of
Article 1 of the United States Constitution.
(b) All licenses shall expire on the thirtieth day of
September of each year. No license shall be issued
for more than one year and for each license obtained
between the first day of October and the first day
of April, the full tax for one year shall be paid
except as hereinafter provided for, and for each
license obtained between the first day of April and
the thirtieth day of September, one -half of the full
tax for one year shall be paid except as hereinafter
provided for; that upon payment of such tax the City
Clerk of the City shall issue to the person, firm,
association or corporation paying the same a receipt
or license signed by the City Clerk, whose fee for
issuing same shall be twenty -five cents paid by the
licensee, which receipt or license shall expire at
the end of the period for which the same is issued
as hereinabove specified.
SECTION 2. Section 12 -6 of Chapter 12 is hereby rescinded
and a new Section 12 -6 is substituted to read as follows:
Section 12 -6. Payment of occupational license tax;
additional day of grace.
All licenses shall be sold by the City Clerk beginning
September 1 of each year and shall be hue and payable
on October 1 of each year and shall expire on September
30 of the succeeding year, porvided further, the
license tax may be paid on the first business
day following the last day of the month without
penalty, provided the last day of the month falls
on a weekend or holiday.
SECTION 3. Section 12 -11 of Chapter 12 is hereby rescinded
and a new Section 12 -11 is substituted to read as follows:
Section 12 -11. Transfer of license.
(a) No license shall be transferred from person to
person, place to place, or business name or
classification be changed except upon the consent
of the City Clerk in writing, and no license
issued under the provisions of this chapter shall
protect any person from prosecution for transacting
any business, trade or profession not covered by
such license, or shall protect any merchant doing
business with a greater stock in trade than covered
by such license, or any hotel keeper or rooming
house keeper having a greater number of rooms than
is covered by such license, and any license issued
upon anyrfalse statement made under oath shall be
considered as void ab initio and shall not protect
the holder thereof from prosecution for transacting
business without a license. It shall be unlawful
for any person, firm, association or corporation to
engage in any trade, business, profession or
occupation within the City without a license as
aforesaid, or under a license issued upon false
statement made by any person engaged in any trade,
business, profession or occupation within the City
or in their behalf.
(b) All business licenses may be transferred to a new
owner when there is a bona fide sale of the business
upon payment of a transfer fee of three dollars
($3.00) and presentation of evidence of the sale
and the original license.
(c) Upon written request and presentation of the
original license, any license may be transferred
from one location to another location in the same
municipality upon payment of a transfer fee of
three dollars ($3.00).
SECTION 4. Section 12 -8 of Chapter 12 is hereby rescinded
and a new Section 12 -8 is substituted to read as follows:
Section 12 -8. Delinquent license; doing business without
license or license obtained by fraud; penalties.
(a) All occupational licenses not renewed by October 1
shall be considered delinquent and subject to a
delinquency penalty of ten percent (10 %) for the
month of October, plus an additional five percent
(5 %), penalty for each month of delinquency there-
after until paid; provided that the total delin-
quency penalty shall not exceed twenty five percent
(25 %) of the occupational license fee for the
delinquent establishment.
(b) Any person engaging in or mananging any business,
occupation or profession without first obtaining
a local occupational license, if required here-
under, shall be subject to a penalty of twenty -
five percent (25 %) of the license determined to
be due, in addition to any other penalty pro-
vided by law or ordinance.
(c) Such increased tax shall be paid before issuance
of the license, but part or all of such increases
imposed in (a) of this section may be rebated or
waived by motion of the City Council reciting the
reasons therefor. In addition to the foregoing
penalties, any person engaged in any trade,
business, profession or occupation within the
City without a license, or under a license issued
upon false statement made by said person or in
his behalf, shall be subject to prosecution and
upon conviction thereof shall be punished as
provided by Section 1 -8 of this Code.
SECTION 5. Section 12 -22 of Chapter 12 is hereby rescinded
and a new Section 12 -22, being a re- enactment of former section 12 -22
verbatim and in its entirety, is substituted to read as follows:
Section 12 -22. Schedule.
The following license taxes shall be assessed and
collected annually unless otherwise provided, on
the following businesses, occupations and professions:
A.
(1) ABSTRACTORS $ 12.50
(2) ACCOUNTANTS, PUBLIC BOOKKEEPER OR AUDITOR . 12.50
(3) ADVERTISING on streets with banners, floats,
cartoons, exhibitions (not applicable to
candidates for public office or to athletic
contests), and where no other occupational
license is held.
(a) Vehicle is used, per vehicle 12.50
(b) No vehicle is used 6.25
(4) AGENTS.
(a) Adding machines 12.50
(b) Bicycles 12.50
(c) Bill posting and distribution, including
circulars, pamphlets or other advertising
matter, where no other occupational
license is held 12.50
(d) Building and loan associations, local,
per agent for 15.00
(e) Building and loan associations, foreign,
per agent for 125.00
(f) Claim and collection agencies, not taxed
as bankers or lawyers, per agent for. . . 12.50
(g) Clothiers not taxed as merchants, per
agent for 25.00
(h) Fertilizers, foreign, per agent for . . 31.00
(i) Loan agents, not taxed as bankers
or lawyers 25.00
(j) Monuments and tombstones, where no
other occupational license is held 12.50
(k) Safes, for sale or exchange, where no
other occupational license is held 12.50
(1) Sewing machines, sale, where no other 12.50
occupational license is held
(m) Steamships or steamboats 12.50
(n) Typewriters, sale or rental, where no
other occupational license is held 12.50
(o) Tailors, foreign, per agent for, where no
other occupational license is held 12.50
(5) ALLIGATORS, DEALERS IN 12.50
(6) AMUSEMENT PARKS 125.00
(Not applicable to associations organized to
hold county fairs)
(7) AMUSEMENT PARLORS OR PENNY AR-
CADES.
(a) Fifteen or more machines, including
automatic slot machines, phonographs,
music boxes or similar devices 62.50
(b) Less than fifteen, per machine _.._ 1.25
(8) ANALYTICAL CHEMISTS 12.50
(9) ARCHITECTS 12.50
(10) ARMS, DEALERS IN 6.25
(11) ASTROLOGISTS 625.00
(12) AUCTION SALES 100.00
(13) AUCTIONEERS 37.50
(14) AUTOMATIC VENDING MACHINES,* per
machine 1.25
(Not applicable to machines vending citrus
juice, drinking cups or postage stamps and
operated on trains or steamboats or in rail-
road stations or public waiting rooms)
(15) AUTOMOBILE'S.
(a) Automobile tires and tubes, dealers in
whether as an independent business or in
connection with any other business
(b) Dealer or sales agent (including dealers
or sales agents engaged in the sale of
automobiles, automobile trucks, each
place of business.
(1) Resident
(2) Nonresident
9.50
25.00
25.00
(c) Garages for keeping, storing and repair-
ing automobiles, where no other occu-
pational license is held
(d) Motorcycles, dealers in
12.50
12.50
B
(16) BAGGAGE WAGONS, per wagon 6.25
(17) BAKERIES, Steam 12.50
Other 6.25
(18) BANKS.
(a) Capital $10,000.00 or less 12.50
(b) Capital more than $10,000.00 to $50,-
000.00 18.75
(c) Capital more than $50,000.00 to $100,-
000.00 31.25
(d) Capital more than $100,000.00 62.50
(19) BARBERSHOPS, one chair 6.25
Each additional chair 3.15
(20) BATHS, TURKISH, RUSSIAN OR OTHER 12.50
With swimming pool 18.75
(21) BEAUTY P.ARLORS 6.25
(22) BICYCLE RINKS 62.50
(23) BICYCLE REPAIR SHOPS, where no other
occupational license is held 12.50
(24) BILLIARD OR POOL PARLORS,* per table 15.75
(25) BOARDINGHOUSES, LODGINGHOUSES
AND HOTELS.
(a) Accommodating 300 or more lodgers 250.00
(b) Accommodating 200 but less than 300
lodgers 187.50
(c) Accommodating 100 but less than 200
lodgers 125.00
(d) Accommodating 75 but less than 100
lodgers 68.75
(e) Accommodating 50 but less than 75
lodgers 31.25
(f) Accommodating 25 but less than 50
lodgers 18.75
(g) Accommodating 15 but less than 25
lodgers 12.50
(h) Accommodating 10 but less than 15
lodgers 6.25
(26) BOAT BUILDERS, under contract.
(a) Boats more than 25 tons 31.25
(b) Boats more than 10 tons, to 25 tons 12.50
(27) BOAT HOUSES OR YARDS 6.25
(28) BOILER INSPECTION 12.50
(29) BOILER, MACHINE SHOPS OR FOUND-
RIES, with more than $100,000.00 invested 12.50
(30) BOOK BINDERY 12.50
(31) BOOTBLACK STANDS.
(a) One to two seats 2.50
(b) Three to five seats 6.25
(c) Six to ten seats 9.50
(d) More than ten seats 12.50
(32) BOTTLING PLANTS.
(a) For each machine having one filling head 12.50
(b) For each machine having two filling
heads 18.75
(c) For each machine having three filling
heads 25.00
(d) For each filling head over three, per ma-
(33) BOWLING AND BOX BALL ALLEYS 31.25
(34) BRICKYARDS 12.50
(35) BROKERS.
(a) Insurance 12.50
(b) Merchandise 12.50
(c) Stocks and bonds 31.25
(36) BUILDING AND LOAN ASSOCIATIONS,
local
12.50
C
(37) CANDY STANDS 12.50
(38) CANNERIES 12.50
(Not applicable to farmers and growers who
can their own products)
(39) CARRIAC1 FACTORIES -. - -- 12.50
(40) CASH REGISTERS, dealers in, where no
other occupational license is held 12.50
(41) CEMENT, CONCRETE OR ARTIFICIAL
STONE, dealers in or manufacturers of,
where no other occupational license is held 12.50
(42) CHEWING GUM STANDS, per stand, where
no other occupational license is held 6.25
(43) CIDER, dealers in 12.50
(44) CIGARS AND TOBACCO, dealers in, when
no other occupational license is held 6.25
(45) CIVIL ENGINEEERS, SURVEYORS 12.50
(46) CLAIRVOYANTS 625.00
(47) CLOTHING, SECONDHAND, dealers in 31.25
(48) COLD STORAGE PLANTS 12.50
(49) COMMISSION MERCHANTS 25.00
(50) CONTRACTORS.
(a) Resident contractor 25.00
(b) Resident subcontractor 15.00
(c) Nonresident contractor 50.00
(d) Nonresident ,subcontractor 25.00
(e) Not otherwise specified
12.50
(51) CURIOS, dealers in 12.50
D
(52) DENTIST, resident 12.50
Nonresident 31.25
(53) DETECTIVE AGENCY 31.25
(54) DETECTIVE, private 12.50
(55) DIRECTORIES, compiling or selling 12.50
(56) DROVERS 12.50
(57) DRY CLEANERS, where no other occupa-
tional 12.50
license is held
(58) DYE WORKS AND STEAM CLEANERS 12.50
(59) DYNAMITE, dealers in 6.25
E
(60) ELECTRIC LIGHT OR POWER PLANTS __ 37.50
Plant making minimum charge without
reference to meter 56.25
(Municipal corporation owning and operat-
ing its own plant shall be exempt from license
tax)
(61) ELECTRIC MACHINERY, dealers in 12.50
(62) EMIGRANT AGENTS 250.00
(63) EMPLOYMENT AGENCIES 12.50
(64) EXPRESS COMPANIES 31.25
(65) FORTUNETELLERS 1,250.00
(66) FOUNDRIES, connected with machine shops
or otherwise 31.25
(67) FROGS OR FROG LEGS, dealers in 12.50
(68) FURNITURE, dealers in.
(a) First $1,000.00 capital 6.25
(b) Each additional $1,000.00 3.00
G
(69) GAMES AND DEVICES.
(a) Automatic or otherwise 18.75
(b) Knife racks, cane racks, ball games, per
game or rack 6.25
(70) GASOL1N,E DEALERS, wholesale 18.75
(71) GAS PLANTS ____ 31.25
(72) GRAMOPHONES, operation of, per machine 1.25
(73) GREEN GROCERIES, FRUITS AND
NUTS, dealers in, when no other occupational
license is held _.. 3.75
(74) GYPSIES, assembly of or trading by 125.00
H
(75) IIARNESS AND SADDLERY 6.25
(76) HAT MEAN ING AND BLOCKING 6.25
(77) I IAWKERS, PEDDLERS AND 11'INER-
ANT MERCHANTS.
(a) Street vendors of medicine, drugs or
patent medicines 62.50
(b) Same, advertising by means of minstrel
or vaudeville acts 125.00
(c) Peddlers of merchandise not specifically
enumerated 187.50
(d) Peddlers of stoves, ranges and clocks
from wagons 93.75
(e) Peddling in boats, more than 40 feet in
length 56.25
(f) Same, less than 40 feet in length 18.75
(g) Peddlers of furniture, household goods,
builders supplies, musical instruments or
other merchandise at retail, representing
business houses outside the city 125.00
(As to this subsection (77), no license shall
issue until the applicant therefor shall have
paid all personal property taxes assessed by
the city ; if such taxes have not been paid
for one year prior to the issuance of license,
applicant shall furnish the tax collector
a cash bond in the sum of $500.00 condi-
tioned on the payment of such personal
property taxes.
(78) HOSPITALS, except those operated by chari-
table associations or societies 15.75
(79) HYPNOTISTS 1,250.00
I
(80) ICE CREAM CARTS 7.50
(81) ICE CREAM MANUFACTURERS, selling
at wholesale 12.50
(82) ICE FACTORIES.
(a) Capacity to 10 tons per day 12.50
(b) More than 10 tons, but less than 20 tons 18.75
(c) 20 tons to 30 tons 31.25
(d) More than 30 tons to 60 tons 62.50
(e) More than 60 tons, but less than 100 tons 93.75
(f) 100 tons or more but less than 150 tons 125.00
(g) More than 150 tons 250.00
, (83) ICE WAGONS, per wagon
(84) INSURANCE COMPANY, or agent
J
12.50
12.50
(85) JOB PRINTING 12.50
(86) JUNK DEALERS
(Note - Licensee shall keep full record of
each transaction and same shall be at all
times available for inspection by police or
peace officers)
12.50
L
(87) LAUNDRIES, steam 6.25
(88) LAUNDRIES, Chinese 6.25
(89) LAWYERS 12.50
(90) LAUNCHES FOR HIRE, per launch.
(a) Capacity 20 passengers or more 6.25
(b) Capacity less than 20 passengers 3.50
(91) LIGHTNING ROD DEALERS, resident 12.50
(92) LIGHTNING ROD DEALERS, nonresident 62.50
(93) LOCKSMITIIS AND TRUNK REPAIRERS,
when no other occupational license is held 6.25
(94) LUMBER DEALERS 31.25
(95) LUNCH STANDS AT RAILROAD DEPOTS 12.50
(96) LUNG TESTERS, per machine 625
M
(97) MANICURIST 6.25
(98) MANUFACTURERS, not otherwise provid-
ed for 12.50
(99) MANUFACTURERS, Fertilizer 31.25
(100) MARBLE YARDS 12.50
(101) MEAT DEALERS, wholesale or retail 12.50
(102) MENTAL HEALERS 500.00
(Not applicable to members of a Christian
denomination who pray for the recovery of
the sick)
(103) MERCANTILE AGENCIES __ 31.25
(104) MERCHANT TAILORS 12.50
(105) MERCHANTS, DRUGGISTS AND STORE-
KEEPERS.
(a) First $1,000.00 stock of merchandise 6.25
(b) Each additional $1,000.00 3.00
(c) Wholesale dealers, per $1,000.00 stock of
merchandise 3.00
(106) MERRY -GO- ROUNDS 31.25
(107) MISCELLANEOUS .. 12.50
(108) MUSIC BOXES, per instrument 6.25
N
(109) NEWS COMPANIES 62.50
(110) NEWSSTANDS see merchants.
(111) NURSERYMEN, nonresident 625010
0
(112) OCULISTS, OPTICIANS, OPTOMETRISTS
(a) Resident
(b) Nonresident
(113) OIL DEALERS, wholesale, illuminating or
lubricating
12.50
31.25
31.25
(111) ORIENTAL GOODS 31.25
If sold by auction 625.00
(Note - Description of each article to be sold
must be posted two days prior to sale; sale
must be made in same order as posted list;
no by- bidding shall be permitted; list of each
article sold, together with name of purchaser
and price of article shall be posted for two
days next following the sale)
(115) OSTEOPATHS 12.50
(116) PAINT MANUFACTURERS 31.25
(117) PAINTERS 12.70
(118) PALMISTS 025.00
(119) PAPER HANGERS 12.50
(120) PATENT RIGIITS, dealers in 62.50
(121) PAWNBROKERS __. _ 125.00
(122) PEANUT CARTS AND STANDS ti.25
(123) PHOTOGRAPHERS.
(a) Resident 12.50
(b) Nonresident 25.00
(124) PHYSICIANS AND SURGEONS 12.511
(125) PIANO TUNERS 6.25
(126) PICTURE AGENTS 6.25
(127) PILE DRIVERS 12.50
(128) PLANING MILLS, not connected with saw-
mills -___ -- - 6.25
(129) PLUMBERS 12.50
R
(130) RAILROAD, BUS AND TRUCK AGENCIES 31.25
(131) RESTAURANTS, CAFES 12.50
S
(132) SAWMILLS, PLANING MILLS, DRY
KILNS.
(a) Capacity 10,000 feet or less per day 12.50
(b) More than 10,000, but less than 25,000
feet per day 31.25
(c) 25,000 to 50,000 feet per day 62.50
(d) More than 50,000 feet 125.00
(133) SECONDHAND DEALERS 1N BOOTS
AND SIIOES - 0.25
(134) SHINGLE MILLS.
(a) Capacity 25,000 shingles or more per d=ay 31.25
(b) Less than 25,000 shingles __ 12.50
(135) SIIIP BROhERS - - - - -- 12.50
(136) SI1OOTTNG GALLEIUES 25.00
(137) SHOWS,* including traveling shows, cir-
cuses, carnivals, vaudeville or minstrel shows.
rodeos or other shows operating in tents, en-
closures or temporary structures, whether
covered or uncovered.
(a) Per day, when admission charge is 8.50
or more 31.25
(b) Per day, when admission charge is 8.25
or more, but less than $.50 18.75
(c) Per day, when admission charge is less
than $.25 - 12.50
(138) SHOWS, CONCERT HALLS, ROOF GAR-
DENS* 200.00
One night only 50.00
(139) SHOWS, THEATRICAL,* including travel-
ling players and minstrels performing in
`Note -Does not apply to local amateur shows, or shows by charitable
fraternal organizations for their own benefit.
buildings fitted for such shows or exhibitions,
per performance 12.50
(140) SHOWS, TRAVELING MOTION PIC-
TURE,* per day 18.75
(141) SIDESHOWS.
(a) If admission to main show is $.50 or
more, per day 12.50
(b) If admission to main show is $.25 or
more, but less than $.50 9.50
(c) If admission to main show is less than
25 6.25
( No license shall be issued -for a side-
show unless a license has been issued for
the main show)
(142) SKATING RINKS 125.00
(143) SLAUGHTER PENS 12.50
(144) SLOT MACHINES, for vending merchandise 1.25
(145) STEVEDORES 18.75
T
(146) TELEPI -IONS SYSTEMS
31.25
(147) TELEGRAPH SYSTEMS 31.25
(148) TOURIST CAMP, CABIN CAMP, AUTO
COURT, TOURIST COURT OR MOTEL 31.25
(149) TRADING STAMP FIRMS. Persons or
firms or corporations known as trading
stamp companies, shall pay a city license tax
of one thousand dollars.
(150) UNDERTAKERS AND EMPALMEIRS.
(a) Undertakers who are not embalmers ___
(b) Undertakers and embalmers
V
(151) VEHICLES FOR HIRE
18.75
31.25
50.00
W
(152) WAGON FACTORIES 12.50
(153) WAREHOUSES, bonded or storage 12.50
(154) WATCHMAKERS 6.25
( 155) WATER COMPANIES
31.25
(156) WEIGHING MACHINES, per machine 1.25
(Ord. No. 161, §§ 1, 2, 5-19-35; Ord. No. 174, §§ 4, 5, 3-6-36;
Orcl. No. 188, § 5, 11-19-37; Ord. No. 190, §§ 1, 2, 3-4-38;
Ord. No. 205, § 4, 12 -1 -41; Ord. No. 229, § 1, 3-1-48; Ord.
No. 245, § 1, 3 -5 -51; Ord. No. 248, § 1, 1-7-52; Ord. No. 249,
§ 1, 1-7-52; Ord. No. 254, § 1, 10-6-52; Ord. No. 283, § 1,
12-10-57; Ord. No. 284, § 1, 12-10-57; Ord. No. 299, § 1,
7-5-60)
SECTION 6. All Ordinances or parts of Ordinances in conflict
herewith are hereby repealed.
SECTION 7. This Ordinance shall be effective immediately
upon its becoming law and licenses may be issued prior to the time
when they shall become effective. The licenses, themselves, which
may be issued under this Ordinance shall be effective only for
the period commencing October 1, 1972, and ending September 30, 1973.
PASSED AND ADOPTED at a Regular Ajourned meeting of the City Council of
the City of Okeechobee, Florida, on September 29, 1972, after Public Notice
of such meeting was published in the Okeechobee News in accordance with the
law in such case made and provided.
ATTEST:
President of the City Council
APPROVED by me this 29th day of September, 1972.
a
Mayor, City of
eechobee, Florida
This is to certify that the above and foregoing Occupational
License Tax Ordinance was introduced and passed on first reading
by the City Council of the City of Okeechobee, Florida, at its
regular meeting on September 12, 1972, and that said Ordinance
will be introduced for final passage on September 29,1972, at a
Special Adjourned Regular Meeting of the City Council of the City
of Okeechobee, Florida, to be held at 6:30 o'clock P.M. in City
Council chambers at City Hall, Okeechobee, Florida.
Witness my hand and the Official Seal of the City of Okeechobee,
Florida, this the 12th day of September, 1972.
(CITY SEAL) LORENA SPIVEY, ITY CLE
September 14, 1972
The Okeechobee News