fI' II - Hernando Clerk

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ORDINANCE NO. 82-7


An Ordinance Pertaining to Occupational License Taxes; Providing for
Requirement of Occupational License Taxes; Providing for Penalty for
Doing Business Without a License; Providing for Definitions; Providing
for Disposition of Taxes Collected; Providing for Term of License
Taxes and for Transfer of Such; Providing Time When Tax Payable for
the Fractional Licenses; Providing for Additional License Taxes and
for Collection After Certain Payments; Providing for Issuance of
License, Manner and Forms; Providing for Penalty for Making False
Statement in Application for License; Providing Remedy for
Noncompliance with this Ordinance; Providing for Report of County Tax
Collector; Providing for Penalty as to Delinquent License Tax;
Providing for Other License Taxes to be in Addition to Occupational
License Tax; Providing for Non-Authorization of Lottery and Gambling;
Providing for Exemptions for Cripples, Invalids, Aged, Disabled
Veterans, and for Farm, Grove, Horticultural, Floricultural, Tropical
Piscicultural and Tropical Fish Farms Projects; Providing for
Exemption as to Religious Tenets; Providing for Exemption as to
Certain Charitable Organizations; Providing for Exemption to Fish
Peddlers; Providing Tax for Advertising Space Renters; Providing Tax
for Amusement Devices; Providing Tax for Hotels, Apartment Hotels,
Motels, etc; Providing License Tax for Circuses, Traveling Shows, Tent
Shows, Side Shows, etc.; Providing License Tax for Traveling Medicine
Shows; Providing License Tax for Cafes, Restaurants and Other Eating
Establishments; Providing for License Tax for Contracting; Providing
for License Tax for Dance Halls, Variety Exhibitions, etc.; Providing
for License Tax for Electric Power Plants, Gas Plants and Community
Television Antenna Companies; Providing for License Tax for Emigrant
or Labor Agents; Providing for License Tax for Fortunetellers,
Clairvoyants, etc.; Providing for Permit for Fortunetellers,
Clairvoyants with Penalty Provision; Providing for License Tax for
Insurance Adjusters; Providing for License Tax and Regulations for
Junk Dealers and for Penalty Provision; Providing for License Tax and
Regulations for Traveling Junk Dealers; Providing for License Tax for
Liquefied Petroleum Gas, Distributors, Installers, and Manufacturers;
Providing for License Tax for Manufacturing, Processing, Quarrying and
Mining; Providing for License Tax for Miscellaneous Business;
Providing for License Tax for Motion Picture Shows, Theaters and
Drive-In Theaters; Providing for Exemption for Non-Profit Sponge
Cooperative Association; Providing for License Tax and Regulations for
Pawnbrokers and for Penalty Provision and Requiring Pawnbrokers to
Make Reports; Providing for License Tax for Permanent Exhibits;
Providing for License Tax for Professions, Business, Occupations;
Providing for License Tax for Public Services; Providing for License
Tax for Retail Stores; Providing for License Tax for Schools and
Colleges, etc.; Providing for License Tax for Telegraph Systems;
Providing for License Tax for Telephone Systems; Providing for License
Tax for Trading, etc., in Intangible Personal Property; Providing for
License Tax for Toll Bridges, Providing for License Tax for Vending
Machines; Providing for License Tax for Water Companies and Sewage
Disposal Companies; Providing for License Tax for Flea Markets, etc.;
Providing for Issuance of Permits for Garage Sales; Providing for
License Tax for Psychologists; Providing for Revocation of
Occupational Licenses; Providing for the Revocation of Occupational
Licenses upon Conviction under F.S. Chapter 847; Providing for a
Severability Clause; Providing for Repealing and Replacement of
Ordinance No. 72-4; Providing for Effective Date

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SECTION 1. OCCUPATIONAL LICENSE TAXES.
No person shall engage in or manage any business, profession
or occupation in Hernando County for which an occupational license tax
is required by this ordinance or other law of this State, unless a
county license shall have been procured from the Tax Collector. Such
license shall be issued to each person upon receipt of the amount
hereinafter provided in this ordinance, or as may be otherwise
provided by law. Furthermore, fees or license 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 ordinance.
SECTION 2. DOING BUSINESS WITHOUT LICENSE.
Any person who shall carryon or conduct any business or
profession for which a license is required without first obtaining
such license shall, except in such cases as are otherwise provided for
by law, be guilty of a misdemeanor of the second degree punishable as
provided in Florida Statutes Chapters 775.082, or 775.083.
SECTION 3. DEFINITIONS.
For the purpose of this Ordinance:
(1) The definitions of Chapter 1.01, Florida Statutes are
adopted.
(2) "Taxpayer" means any person liable for taxes imposed
under the provision of this Ordinance, any agent required to file and
pay any taxes imposed hereunder, and the heirs, successors, assignees
and transferees of any such person or agent.
(3) "Classification" means the method by which a business or
group of businesses is identified by size or type, or both.
(4) "Department" means the department of revenue.
(5) "Business," "profession," and "occupation" do not
include the customary religious, charitable or educational activities
of non-profit charitable and non-profit educational institutions in
this county; which institutions are more particularly defined and
limited as follows:

(a) Religious institutions shall mean churches and
ecclesiastical or denominational organizations, or established
physical places for worship in this county at which non-profit

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religious services and activities are regularly conducted and carried
on, and shall mean church cemeteries.

(b) Educational institutions shall mean state
tax-supported or parochial, church and non-profit 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. Non-profit
libraries,art galleries and museums open to the public and are defined
as educational institutions and eligible for exemption.

(c) Charitable institutions shall mean only non-profit
corporations operating physical facilities in Florida at which are
provided charitable services, a reasonable percentage of which shall
be without cost to those unable to pay.

SECTION 4. DISPOSITION OF TAXES COLLECTED.
The taxes collected under this chapter shall be distributed
to the General Fund of Hernando County.
SECTION 5. TERM OF LICENSE TAXES: TRANSFER.
(1) No license shall be issued for more than one year, and
all licenses shall expire at ~1idnight on September 30th of each year,
except as otherwise provided by law.
(2) All business licenses may be transferred to a new owner
where there is a bona fide sale of the business upon the presentation
of a new application and a transfer fee of three dollars ($3.00). The
new owner must present evidence of such sale 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 county upon payment of transfer fee of three
dollars $3.00. Such transferred license shall be of the same force
and effect and for the same period as the original license.
(3) It shall be the duty of every person taking over or
purchasing an existing business which is required to be licensed under
this ordinance to notify the tax collector of the county within thirty
days, and upon failure to do so the person shall be deemed guilty of a
misdemeanor of the second degree and shall be punished as provided by
Florida Statutes Chapter 775.082 or 775.083.

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SECTION 6. WHEN LICENSE TAX PAYABLE: FRACTIONAL LICENSES.
All licenses shall be payable on or before October 1 of each
year unless otherwise provided by law. 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 my be issued a license during the
second half of the license year upon the payment of one half the
amount fixed as the price of such license for one year.
SECTION 7. ADDITIONAL LICENSE TAXES: COLLECTION AFTER
CERTAIN PAYMENTS, ETC.; LIMITATION.
Whenever any authorized State, County, or Municipal officer
or agency, annually, for two or more consecutive years, shall have
received the taxes and fees tendered for, and delivered to the
applicant, license or licenses for the operation and conduct by the
holder thereof of the place or places of business or stores therein
designated, no such officer or agency shall thereafter prohibit the
operation of such places of business or stores thereunder, nor issue
or enforce any warrant against the holder of such licenses or any
other person or concern;, or the property of such holder or any other
person or concern, for any additional license taxes, penalties,
interest or costs for such place or places of business or stores under
the law under which such licenses were issued for the periods
comprehended by such licenses; nor shall any right of action of any
nature exist or proceedings of any nature be had or taken for any
additional taxes for such places of business or stores for the license
years for which such license were issued.
SECTION 8. ISSUANCE OF LICENSE: APPLICATION.
(1) 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, under oath, a statement
giving full and complete information relative to the capacity, number
of persons employed, or other contingency, as the case may be. The
Tax Collector shall further provide on the application a provision for
the applicant for an occpuationa1 license to sign the following
statement:

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I hereby acknowledge that the granting of
this occpuational license does not grant me
the right to violate the Hernando County
Land Use Regulations (Hernando County
Ordinance No. 72-3). By signing this
application I hereby acknowledge that
I am familiar with Ordinance No. 72-3
and I further agree that I will comply
with Ordinance No. 72-3.
The applications and statements required by this section shall be
retained as a part of the records of the tax collector's office.
(2) The application forms required in this section shall be
furnished or approved by the Board of County Commissioners of Hernando
County.
SECTION 9. MAKING FALSE STATEMENT IN APPLICATION FOR
LICENSE.
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 under oath of capacity,
number of persons employed, other contingency, or the statement
concerning Hernando County Ordinance No. 72-3, shall be deemed guilty
of a misdemeanor of the second degree punishable as provided in
Florida Statutes Chapter 775.082 or 775.083.
SECTION 10. ISSUANCE OF LICENSE: ~~NNER, ETC.
The tax collector shall fill out and sign each license
before issuing the same to the person paying him the necessary amount
therefor. The tax collector shall make a duplicate of each license
issued. The person obtaining the license shall keep the same
displayed conspicuously at the place of business and in such manner as
to be open to the view of the public and subject to inspection of all
duly authorized officers of the county. Upon failure to do so he
shall be subject to the payment of another license tax for engaging in
or managing the business or occupation for which the license was
obtained.
SECTION 11. REPORT OF COUNTY TAX COLLECTOR.
The tax collector shall transmit to the County Commissioners
a statement showing the total number of licenses issued and the amount
of money collected for county licenses. Each monthly statement shall
be signed by the tax collector; the tax collector shall make monthly
payments of the amount collected by him for occupational licenses to

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the county depository, retaining a copy of the statement and a copy of
each license issued by him for his offices records.

SECTION 12. METHOD OF COLLECTION OF DELINQUENT LICENSE
TAXES, GENERALLY: LIENS.

Whenever any person who is subject to the payment of a
license or privilege tax provided by this Ordinance shall fail to pay
the same when due, the tax collector, or other official to whom the
tax is payable may issue a warrant directed to all and singular the
sheriffs of the state, commanding them and each of them to levy upon
and sell any real or personal property of the person liable for said
tax within his respective jurisdiction for the amount thereof and the
cost of executing the warrant and to return such warrant to the
officer issuing same and to pay to him the money collected by virtue
thereof within sixty days from the date of the warrant may be
delivered shall proceed in all respects and in the same manner
prescribed by law in regard to executions issued against property upon
judgments of a circuit court, and shall be entitled to the same fee
for his services in executing the warrant to be collected in the same
manner. The officer issuing the warrant may file a copy of the
warrant with the Clerk of the Circuit Court of the county to the
Sheriff of which the original is delivered, and the clerk shall record
the same, where upon the amount of the warrant and recording fee shall
become a lien upon the title to and interest, whether legal or
equitable, in any property, whether real, personal, or mixed, of the
person against whom the warrant is issued, in the same manner and to
the same extent as a judgment duly docketed in the office of the Clerk
of the Circuit Court with execution duly issued and in the hands of
the sheriff. Any person subject to, and who fails to pay, a license
or privilege tax required by this or any other law of the state shall,
on petition of the officer to whom the said tax is payable, be
enjoined by the circuit court from engaging in the business for which
he has failed to pay said license, until such time as he shall pay the
same with costs of such action.

SECTION 13. DELINQUENT LICENSE TAX: PENALTY:
(1) Whenever any license tax provided by this Ordinance to
be paid to the tax collector shall not be paid by the due date of

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October 1, the tax shall be considered delinquent, and subject to
delinquency penalty of ten percent (10%) for the month of October,
plus an additional five percent (5%) penalty for each month of
delinquency thereafter until paid; provided that the total delinquency
penalty shall not exceed twenty five percent (25%) of the occupational
license fee for the delinquent establishment.

(2) Any person engaging in or managing any business,
occupation or profession without first obtaining a local occupational
license, if required hereunder, shall be subject to a penalty of
twenty-five percent (25%) of the license determined to be due, in
addition to any other penalty provided by law or ordinance.

SECTION 14. OTHER LICENSE TAXES TO BE IN ADDITION TO
OCCUPATIONAL LICENSE TAX.

Fees or license paid to any board, commission or officer for
permits, registration, examination, inspection or other regulatory
purposes shall be in addition to and not in lieu of any occupational
license tax required by this ordinance or other law unless otherwise
expressly provided by law.

SECTION 15. LOTTERY AND GAMBLING NOT AUTHORIZED.
No provision of this ordinance shall be construed to
authorize gambling or the operation of a lottery.
SECTION 16. EXEMPTION ALLOWED CRIPPLES, INVALIDS, AGED,
ETC.
(1) All confirmed cripples or invalids physically incapable
of manual labor, widows with minor dependents, and persons sixty-five
years of age and older, with not more than one employee or helper, and
who use their own capital only, not in excess of one thousand dollars,
shall be allowed to engage in any business or occupation in this
county; except that this exemption shall not apply to any of the
occupations specified in Sections 30 and 33 of this ordinance. The
exemption provided by this section shall be allowed only upon the
certificate of the county physician, or other reputable physician,
that the applicant claiming the exemption is a confirmed cripple or
invalid, the nature and extent of the disability being specified
therein, and in case the exemption is claimed by a widow with minor
dependents, or a person over sixty-five years of age, proof of the

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right to the exemption shall be made. Any person entitled to the
exemption provided by this section shall, upon application and
furnishing of the necessary proof as aforesaid, be issued a license
which shall have plainly stamped or written across the face thereof
the exemption shall be written thereon.

(2) In no event under this or any other law shall any
person, veteran or otherwise, be allowed any exemption whatsoever from
the payment of any amount required by law for the issuance of a
license to sell intoxicating liquors, malt and vinous beverages; or
for the operation of any slot machine, punch board or any other gaming
or gambling device.

SECTION 17. EXEMPTIONS ALLOWED DISABLED VETERANS OF ANY
WAR, OR THEIR UNREMARRIED WIDOWS:

(1) Any bona fide, permanent resident elector of the county
who served as an officer or enlisted man in the United States army or
army reserve, national guard, United States Coast or Coast Guard
Reserve, United States Marine Corps or Marine Corps Reserve" or any
temporary members thereof, who have actually been or may hereafter be
reassigned by the Army, Navy, Coast Guard or Marines to active duty,
during any war, declared or undeclared, armed conflicts, crises, etc.
since the Spanish-American war, beginning April 21, 1896, who was
honorably discharged from the service of the United States, and who at
the time of his application for license as hereinafter mentioned shall
be disabled from performing manual labor, shall, upon sufficient
identification, proof of being a permanent resident elector in the
county and production of an honorable discharge from the service of
the United States during the aforesaid of time, respectively, be
granted a license to engage in any business or occupation in the
county which may be carried on mainly through the personal efforts of
the licensee as a means of livelihood and for which the county license
does not exceed the sum of $50.00 for each without payment of any
license tax otherwise provided for by law; or shall be entitled to an
exemption to the extent of $50.00 on any license to engage in any
business or occupation in the county which may be carried on mainly
through the personal efforts of the licensee as a means of livelihood
where the county license for such business or occupation shall be more

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than $50.00. The exemption heretofore referred to shall extend to and
include the right of licensee to operate an automobile for hire of not
exceeding five passenger capacity, including the driver, when it shall
be made to appear that such automobile is bona fide owned, or
contracted to be purchased by the licensee and is being operated by
him as a means of livelihood and that the proper license tax for the
operation of such motor vehicle for privated use has been applied for
and attached to said motor vehicle and the proper fees therefore paid
by the licensee.

(2) When any such person shall apply for a license for
conducting any business or occupation for which the county license tax
as fixed by law shall exceed the sum of $50.00, the remainder of such
license tax in excess of $50.00 shall be paid by him in cash.

(3) Each and every tax collecting authority of this state,
of each county thereof, and of each municipality therein shall issue
to such persons as may be entitled hereunder a license pursuant to the
foregoing provision and subject to the conditions thereof. Such
license when issued shall be marked across the face thereof "Veterans
Exempt License" "Not Transferable". Before issuing the same, proof
shall be duly made in each case that the applicant is entitled under
the conditions of this law to receive the exemption herein provided
for. The proof may be made by establishing to the satisfaction of
such tax collecting authority by means of certificate of honorable
discharge or certified copy thereof that he is a veteran within the
purview of this section and by exhibiting:

A. A certificate of government-rated disability to an
extent of ten percent or more;

B. 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 livelihood.

c. 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;

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D. By the production of a pension certificate issued to him
by the United States by reason of such disability; or

E. Such other reasonable proof as may be required by the
tax collecting authority to establish the fact that such applicant is
so disabled. All licenses issued under this section shall be in the
same general form, and shall expire at the same time, as other state,
county and municipal licenses are fixed by law to expire.

(4) All licenses issued under this section shall be in the
same general form, and shall expire at the same time, as other county
licenses are fixed by law to expire.

(5) All licenses obtained under the provisions of this
section by the commission of fraud upon any tax collector shall be
deemed null and void. Any person who has fraudulently obtained any
such license, or who has fraudulently received any transfer of a
license issued to another, and has thereafter engaged in any business
or occupation requiring a license under color thereof shall be subject
to prosecution as for engaging in a business or occupation without
having the required license under the laws of this County. Such
license shall not be issued in any county other than the county
wherein said veteran is a bona fide resident citizen elector, unless
such veteran applying therefor shall produce to the tax collector of
his home county to the effect that no exemption from license has been
granted to such veteran in his home county under the authority of this
section.

(6) In no event under this or any other law shall any
person, veteran or otherwise, be allowed any exemption whatsoever from
the payment of any amount required by law for the issuance of a
license to sell intoxicating liquors, malt and vinous beverages; for
the operation of any slot machine, punch board or any other gaming or
gambling device; or for any of the occupations specified in Florida
Statutes Chapter 205.311 and 205.391.

(7) The unmarried widow of the deceased disabled veteran of
any war in which the United States armed forces participated will be
entitled to the same exemptions as the disabled veteran.

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SECTION 18. FARM, GROVE HORTICULTURAL AND FLORICULTURAL,
TROPICAL PISCICULTURAL AND TROPICAL FISH FARMS PRODUCTS: CERTAIN
EXEMPTIONS--­

(1) All farm, horticultural, tropical piscicultural,
tropical fish farms, and grove products and products manufactured
therefrom, except intoxicating liquors, wine or beer, shall be exempt
from the county license tax when the same is being offered for sale or
sold by the farmer or grower producing said products. The management
of wholesale farmers produce markets shall have the right to pay a
license of $300 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.

(2) 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 $7.50 plus $1.50 for each five
persons employed there at; provided said licenses shall not exceed
$75.00.

SECTION 19. RELIGIOUS TENANTS: EXEMPTION
Nothing in this chapter shall be construed to require a
license for practicing the religious tenants of any church.
SECTION 20. SCHOOL ACTIVITIES, CERTAIN EXEMPTIONS
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 21. CHARITABLE, ETC., ORGANIZATIONS; OCCASIONAL
SALES, FUNDING RAISING; EXEMPTION:
No occupation license shall be required of any charitable,
religious, fraternal, youth, civic, service, or other such
organization when the organization makes occasional sales or engages
in fund raising projects when the projects are performed exclusively
by the members thereof and when the proceeds derived from the
activities are used exclusively in the charitable, religious,
fraternal, youth, civic, and service activities of the organization.

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SECTION 22. FISH PEDDLERS: CERTAIN PERSONS EXEMPT:
Any natural person holding a fresh or salt water fish
dealer's license, whether it be a license to sell at wholesale or
retail, shall be entitled, without being subject to a general
peddler's license tax, to sell or dispose of fish caught or acquired
by him by selling or disposing of same or offering same for sale,
direct to the consumer only, from vehicles from place to place in the
county where the fish were caught or acquired by the dealer.
SECTION 23. 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
$1.50 for each boat, car, bus, truck or other vehicle operated by him.
SECTION 24. AMUSEMENT DEVICES:
(1) 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 county or of the State of
Florida shall pay a license, tax of $7.50 on each such game, amusement
or recreational device, contrivance of facility.
(2) Any person who operates any of the above devices for
profit under the sponsorship of a merchant, shopping center or
merchants' association 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 25. HOTELS, APARTMENT HOTELS, MOTELS, ETC., AS
DEFINED IN CHAPTER 509 OF FLORIDA STATUTES:
(1) Every person engaged in the business of renting
accommodations, as defined in Chapter 509 of Florida Statutes, except
apartment houses, shall pay for each place of business an amount of
$.75 for each room. The room count to be used in this section shall
be the same as used in Section 509.251 of Florida Statutes.
SECTION 26. CEMETERIES, MAUSOLEUMS, ETC.
Every person engaged in the business of operating for a
profit a cemetery, mausoleum or similar place or institution, shall
for each place of business pay a license tax of $75.00.

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SECTION 27. CIRCUSES, TRAVELING SHOWS, TENT SHOWS, ETC.,

SIDE SHOWS: LICENSE TAXES:

(a) Shows of all kinds, including circuses, vauderville,
minstrels, theatrical, traveling shows, exhibitions or amusement
enterprises, including carnivals, vauderville, 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 are covered or uncovered, shall pay
a license tax in the amount of $75.00.

(b) For the purpose hereof, the show, riding device,
concession or side show charging the highest admission or fee shall be
considered the main show in determining the license tax to be levied.
When there are more than one such riding device, concession or side
show in this admission or free price, group, anyone of the same may
be considered the main show.

(c) Any of the shows mentioned in this section shall be
allowed to operate a side show upon the payment of a license tax of
$7.50 for each day.

(d) The following shall be considered side shows on which
shall be levied license taxes as provided above:

1. All riding devices, including merry-go-rounds, ferris
wheels, corn games, throwing balls, rolling balls, cane racks, knife
racks, weighting machines, games or tests of skill or strength, candy
machines, sandwich, confectionery or similar stands or any other
booth, unit, tent or stand commonly known as a concession; and

2. Every side show, exhibition, display, concert, athletic
contest, lecture, minstrel, or performance to which admission is
charged, a fee collected, or a charge is made for anything of value;
provided, that no license shall be issued for a side show unless a
license has been paid for a main show, or exhibition or structure; and
provided further, that both licenses shall be issued to the same party
and for the same day.

(e) The license taxes provided for by this section shall be
collected for each and every tent and for each and every day to which
admission is charged; provided, that annual licenses may be issued to

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any of the shows or exhibitions mentioned in this section when such
show or exhibition is permanently located in one place, upon the
payment of six times the full amount of the daily license tax,
according to the charge for admission and population as defined and
prescribed by this section; but a license so issued shall be good only
for the place for which it was originally taken out, and the tax
collector shall so state in writing on the face of each such license.

(f) No fractional license shall be issued under the
provision.

(g) Exempt from the provisions of this section are public
fairs, expositions, as defined in Chapter 616, and exhibits held by
bona fide non-profit organizations on the premises of a licensed
public lodging establishment in connection with a convention.

SECTION 28. TRAVELING MEDICINE SHOWS:
(1) There is hereby levied a daily license fee of $75.00, 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 license in the county.
(2) The additional license fee here imposed shall be
collected and the license issued in the same manner as the license
provided for in Section 25 of this ordinance.
SECTION 29. CAFES, RESTAURANTS AND OTHER EATING
ESTABLISHMENTS:
(1) Every person engaged in the business of operating a
restaurant, cafe, snack bar, 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 of food at anyone time, in accordance
with the following schedule:

(a) 1-30 seats---------------$ 15.00
(b) 31-74 seats--------------- 30.00
(c) 75-149 seats-------------- 45.00
(d)150 or more seats---------- 60.00
(e) Snack counters which maintain no seats or take out

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service shall pay a license tax of $15.00.
(f) Drive-in restaurants where customers are served

while seated in their cars shall pay a license tax
of $30.00.
The license required by this paragraph shall be in addition to the
license required in paragraphs and.
(2) The tax collector shall not originally issue an
occupational license to any business coming under the provisions of
Chapter 509, Florida Statutes, until a license has been procured for
such business from the Division of Hotels and Restaurants of the
Department of Business Regulation.
(3) The seating capacity and classifications used by the
Division of Hotels and Restaurants of the Department of Business
Regulation under Florida Statutes Chapter 509.251 (3) shall be used
in this section. The Division of Hotels and Restaurants of the
Department of Business Regulation shall furnish to the appropriate tax
collector no later than August 31 of each year, the count and
classification to be used by the tax collector when issuing
occupational licenses under this section.
SECTION 30. CONTRACTING:
(1) Each person who contracts or subcontracts to construct,
alter, dismantle or demolish buildings, roads, bridges, viaducts,
sewers, water and gas mains or engages in the business of
construction, alteration, repairing, dismantling, or demolition of
buildings, roads, bridges, viaducts, sewers, water and gas mains must
obtain a license as a contractor. The license tax shall be determined
by the maximum number of persons acutally employed, or to be employed
during the license year, in the county, and shall be at the following
rates:
(a) For 1-10------------------$ 9.00
(b) For 11-20-----------------­ 18.00
(c) For 21-30-----------------­ 27.00
(d) For 31-40-----------------­ 36.00
(e) For 41-50-----------------­ 45.00
(f) For 51-100----------------- 150.00
(g) ForlOl-150----------------­ 225.00

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(h) For15l-200----------------- 300.00
(i) For 201 or more------------ 375.00
(2) In determining the number of persons employed all
principals shall be deemed employed as employees and be included in
the calculation.
SECTION 31. DANCE HALLS, VARIETY EXHIBITIONS, ETC.:
(1) Every person who operates any place for profit where
dancing is permitted or where entertainment is provided for a charge,
such as a variety program or exhibition, shall pay a license tax of
$150.00. The license required by this section shall not be required
for any business which otherwise holds an occupational license
required by law. A license may be issued for one night only, upon the
payment of $75.00 but in such cases the tax collector must write
across the license the words, "good for one night only".
(2) Exempted from the provisions of this ordinance are:
(a) Variety exhibitions conducted or exhibited in a
motion picture theater which pays the annual occupational license tax
as provided by law.
(b) Any traveling variety show or band which performs
under the control of a charitable or fraternal organization, with the
organization putting on the show on its own account and paying the
show a fixed compensation (not on a percentage basis).
(c) Local cultural or concert music organizations or
professionals' or artists' organizations which appear under the
auspices of such local cultural or concert music organizations .•
(d) Educational institutions and off-campus
professional talent, when employed by such institutions for student
entertainment, such as sports events, musical concerts, dance bands
and dramatic productions, when such activities are produced or
conducted under the auspices of such educational institutions.
(e) Traveling shows put on by local merchants, where
no admission is charged, either directly or by increasing the price of
items sold.
(f) Dances or variety entertainments given by local
performers, the proceeds of which are given to local charities.

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(g) Any dance held by any group of private individuals
who hold square dances and square dance competitions for recreation
rather than profit, and where the only charge made is to cover actual
expenses incurred by the individuals in sponsoring the square dance or
square dance competition.

(3) No license shall be issued under this Section to a
person to operate a dance hall in the unincorporated areas of the
county until the building has been inspected and approved by the
State/County Fire Marshall.

SECTION 32. ELECTRIC POWER PLANTS, GAS PLANTS AND COMMUNITY
TELEVISION ANTENNA COMPANIES:

(1) Every person engaged in the business of furnishing
electric power, gas or community television antenna services for a
profit shall pay the following license tax of $450.00.

(2) Any person serving less than twenty-five customers shall
be exempt from paying this tax.

(3) If any of the services mentioned in paragraph one is
furnished within this county, the person engaged in the business as
mentioned in paragraph one shall be subject to this tax,
notwithstanding where said person's office or place of business
actually is.

(4) Municipal corporations which own and operate their own
electric power plant or gas plant shall not be subject to the above
taxes.

SECTION 33. EMIGRANT OR LABOR AGENTS:
(1) No person, firm or corporation shall carryon the
business of an emigrant agent in this state without first obtaining a
license therefor from the tax collector.
(2) 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; provided, however, that
the provisions of this section shall not apply to the United States
Employment Service, the War Manpower Commission, the Division of Labor
and Employment Opportunities of the Department of Commerce, or any

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state or federal agency engaged in recruiting or referring laborers
for employment beyond the limits of this County.

(3) Any person, firm or corporation, shall be entitled to a
license, which shall be good for one year, upon the payment to the tax
collector the sum of $1,500.00 which license shall be valid only in
this County.

SECTION 34. FORTUNE TELLERS, CLAIRVOYANTS, ETC.:
(1) Every palmist, fortuneteller, clairvoyant, astrologer,
phrenologist, character reader, spirit medium, absent treatment
healer, or mental healer and every person engaged in any occupation of
similar nature shall pay a license tax of $150.00.
(2) This section does not apply to Christian churches who
heal the sick by prayer or regularly ordained ministers of churches
who are members of the Florida State Spiritualist Ministerial
Association whose charters are filed in the Library of Congress and on
record in the State Capitol in Tallahassee.
SECTION 35. FORTUNETELLERS, CLAIRVOYANTS, ETC.: COUNTY
PERMIT REQUIRED: PENALTY:
(1) No license to engage in the occupation of fortunetelling
or any other pursuit for which a license is required by Section 32,
shall be issued to any person unless such person holds a permit
therefor given by the Board of County Commissioners of the County. No
permit shall be issued until after the following conditions are
fulfilled:

(a) The applicant shall have been a resident of Florida
for at least two years and shall be a registered voter in this county.

(b) The applicant shall establish good moral character
by not less than five reputable citizens of the County.

(c) The application, with a recent photograph of the
applicant which shall become a permanent part of the permit, shall be
presented to the clerk of the Board of County Commissioners, who shall
make investigations and examination of the applicant and report the
results thereof to the Board of County Commissioners for their
consideration in acting upon the application.

(d) The Board of County Commissioners shall consider
the application and the report of the clerk and order the permit

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either issued or denied. The order of the Board shall be made in
triplicate, with the original given to the applicant, one copy
retained by the Clerk and one by the licensing official.

(2) Any official who shall issue a license provided by
Section 32, upon application not accompanied by the permit required by
this section shall be guilty of malfeasance and subject to removal
from office.

(3) All County law enforcement officers shall aid and assist
the Clerk of the Board of County Commissioners in conducting the
examination of any applicant for the permit required for this section.

(4) Every licensee comprehended by this section shall at all
times while engaging in the occupation for which licensed display at
his place of business both his license and the permit herein required.
Failure
or refusal so to do shall be prima facie evidence of engaging in such
occupation without a license.

(5) Anyone guilty of engaging in any occupation comprehended
by Section 33, without a license and the permit required by this
section or who shall obtain any such permit or license by fraud or
deceit shall, for the first offense, be as provided in Florida
Statutes Chapters 775.082 or 775.083. For a second or subsequent
offense, he shall be guilty of a misdemeanor of the first degree,
punishable as provided in Florida Statutes Chapters 775.082 or
775.083.

(6) This section does not apply to Christian churches who
heal the sick by prayer or to regularly ordained ministers of churches
who are members of Florida State Spiritualist Ministerial Association
whose charters are filed in the Library of Congress and on record in
the State Capitol in Tallahassee.

SECTION 36. INSURANCE ADJUSTERS:
All persons acting as insurance adjusters shall pay in this
county $7.50. The provisions of this section shall not apply to
insurance agents.
SECTION 37. JUNK DEALERS: LICENSE REQUIREMENTS: PENALTY:
(1) In construing this section, unless the context otherwise
requires, the following words or phrases shall mean:

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(a) "Junk" means old or scrap copper, brass, rope,
rags, batteries, paper, trash, rubber, debris, waste, junked,
dismantled, or wrecked automobiles or parts thereof, iron, steel, and
other old scrap
ferrous or nonferrous material.

(b) "Junkyard" means an establishment or place of
business 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.

(c) "Person" means any individual, agency, firm,
association or corporation.

(d) "Junk dealer" means any person who is not a
traveling junk dealer within the purview of Section 36 and is engaged
in a business of maintaining and operating a junkyard.

(e) "Scrap metal processing plant" means an
establishment or place of business maintaining and operating machinery
and equipment used to process scrap iron, steel and other metals
specifications prescribed by, and for sale to, mills and foundries.

(f) "Scrap metal processor" means a person maintaining
and operating a scrap metal processing plant.

(g) "Metals" means copper, brass, bronze, pipe, piping,
tubing and wire which is or can be used for transmission or
distribution in a utility or communications system.

(h) "Transmission or Distribution" means that 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.

(2) Every person engaged in business as a scrap metal
processor shall pay a license tax of $75.00.

(3) Every person engaged in a business as a junk dealer
shall pay a license tax of $50.00.

(4) (a) Every person licensed as a junk dealer or scrap
metal processor when purchasing any article shall keep a full and
complete record of each transaction showing from whom and when each

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article was purchased or acquired and to whom sold and the date of
such sale.

(b) Every person licensed as a junk dealer or scrap
metal processor when purchasing copper wire shall keep the following
additional information: The record shall include a receipt signed by
the seller; and a copy of such receipt shall be given to the seller.
This receipt shall reflect the quality and quantity of metals
purchased, the seller's name and address, the license number of the
seller's motor vehicle conveying the metals, and the number of the
seller's drivers license.

(c) The records required to be kept by paragraphs (a)
and (b) shall be maintained by the purchaser for a period of not less
than one year and shall at all times be subject to inspection by any
law enforcement officer commissioned in the state or in the county.

(5) The purchase of metals from minors in excess of ten
dollars is prohibited.

(6) Any person violating any provision of this section shall
be deemed guilty of a misdemeanor of the second degree and shall be
punishable as provided in Florida Statutes Chapter 775.082 or 775.083.

SECTION 38. JUNK DEALERS, TRAVELING:
(1) Each person who travels from place to place purchasing
junk shall pay a license tax of $15.00 and he shall, before leaving
the county, submit to the sheriff a list of junk he has purchased
together with the name and permanent address of the person from whom
purchased.
(2) Any violation of the provisions of this section shall be
a misdemeanor of the second degree and punishable as provided in
Florida Statutes Chapter 775.082 or 775.083.
SECTION 39. LIQUEFIED PETROLEUM GAS: DISTRIBUTORS,
INSTALLERS: AND MANUFACTURERS:
All persons who deal in liquefied petroleum gas, either as
distributors, installers or manufacturers, shall pay the following
license taxes to the County tax collector; however such persons shall
be exempt from the provisions of Section 28 and 30.

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(1) Manufacture of appliances and equipment for use of

liquefied petroleum

gas III $62.50

(2) Installation of equipment to be used with liquefied

petroleum

gas $25.00

(3) Dealer in liquefied petroleum gas, in appliances and

equipment for use of such gas and in the installation of appliances

and equipment $62.50

SECTION 40. MANUFACTURING, PROCESSING, QUARRYING AND

MINING:

(1) 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 within the county and shall be at the following

rates:

(a) 1-10 employees------------------$ 15.00

(b)11-20 employees------------------ 30.00

(c)2l-30 employees------------------ 45.00

(d)3l-40 employees------------------ 60.00

(e)4l-50 employees------------------ 90.00

(f)5l or more employees------------- 150.00

In determining the number of persons employed all principals shall be

deemed employees and shall be included in the calculation.

(2) 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 ordinance and is carried on at the place of

business licensed under such classification.

SECTION 41. MISCELLANEOUS BUSINESSES NOT OTHERWISE

PROVIDED.

Every person engaged in the operation of any business of

such nature that no license can be properly required for it under any

other provision of this ordinance or other law of this County, shall

pay a license tax of $150.00; provided, that no license shall be

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required for the producing or growing of agricultural or horticultural
products.

SECTION 42. MOVING PICTURE SHOWS, THEATERS AND DRIVE-IN
THEATERS:

(1) Owners, managers, or lessors of theaters or halls
employing traveling troupes, theatrical, operatic or minstrel, giving
performances in buildings fitted up for such purposes, or moving
picture shows giving exhibitions in buildings permanently used for
such purposes, or drive-in theaters, shall be allowed to give as many
performances or exhibitions in such buildings, theaters or areas as
they wish on payment of a license tax of $225.00 per annum.

SECTION 43. NON-PROFIT SPONGE COOPERATIVE ASSOCIATION:
No license shall be required for any non-profit sponge
cooperative association organized under the laws of this state.
SECTION 44. PAWNBROKERS:
(1) Every person engaged in the business of pawnbroker shall
pay $150.00 for each place of business for the license tax.
(2) No person licensed to engage in the small loan business
under the provisions of Chapter 516 of Florida Statutes shall act as
pawnbroker.
(3) Pawnbrokers shall keep a complete and true record of all
transactions, showing from whom 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.
(4) Any person violating the provisions of this section
shall be guilty of a misdemeanor of the second degree, punishable as
provided in Florida Statutes Chapter 775.082 or 775.083.
SECTION 45. PAWNBROKERS: REPORTS TO SHERIFF: PENALTY:
Every person engaged in the business of pawnbrokers,
licensed under Section 42, shall make monthly reports to the Sheriff
of the county of the information required to be maintained by such
pawnbrokers under the provisions of Section 42, and any person failing
to make such report shall be subject to the penalty provided in said
section. Forms for the preparation of the reports required herein
shall be prescribed and furnished by the sheriff's department.

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SECTION 46. PERMANENT EXHIBITS:
Anyone who operates for a profit in this county a permanent
exhibit shall pay a license fee of $150.00 for each exhibit.
SECTION 47. PROFESSIONS, BUSINESSES, OCCUPATIONS:
(1) 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 be regulated by law,
shall pay a license tax of $15.00 for the privilege of practicing,
which license shall not relieve the person paying same from the
payment of any license tax imposed on any business operated by him.
(2) 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.
(3) 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.
(4) Every individual or group of individuals who operates a
branch office, or any professional corporation in which a profession
is practiced, shall license each office in which the profession is
practiced.
(5) As an alternative procedure in the event a group of
professional persons are operating as a professional association,
corporation, partnership of other group enterprise herein called
"FIRM", the FIRN may be able to obtain one single license rather than
separate licenses for each professional member of the firm. The
occupational license tax shall be $15.00 for each person in the FIRM
practicing the profession.
SECTION 48. PUBLIC SERVICE:
(1) Every person engaged in any business in this County as
owner, agent, or otherwise that performs some service for the public
in return for a consideration shall pay a license tax in the county

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based on the maximum number of persons actually employed, during the
license year, in the following amounts:

(a) 1-5 employees---------------------$ 11.00
(b) 6-10 employees-------------------- 27.00
(c) 11-15 employees-------------------- 40.00
(d) 16-20 employees-------------------- 56.00
(e) 21 or more employees--------------- 75.00
(2) No license shall be required under this section for any
business the principal function of which is the performance of some
service for the public in return for a consideration when the nature
of the service is such that an occupational license is required of the
business by some other law of the county or of the State of Florida;
but this provision 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
performance of a service for a consideration.
(3) In determining the number of persons employed all
principals shall be deemed employees and be included in the
calculation.
SECTION 49. RETAIL STORE LICENSE:
(1) 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 the county by such person or association of persons, an annual
license tax in the sum of $15.00.
(2) The following words, terms and phrases when used in this
section have the meaning ascribed to them, except where the contest
clearly indicates a different meaning.
(a) "Retailer" includes every person engaged in the
business of making sales at retail.
(b) "A retail sale" or "sale at retail" means any sale
to a consumer or to any person for any purpose other than for sale 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

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sold in wholesale quantities at wholesale prices by licensed wholesale
dealers understanding orders or through outside salesmen as
distinquished from sales of small packages at retail prices or is sold
in wholesale quantities and at wholesale prices to any governmental
institution, subdivision or agency.

(3) The term "retailer" 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,
said 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 be construed to be retail sales unless
such sales exceed five percent of such wholesaler's total sale.

SECTION 50. SCHOOLS, COLLEGES, ETC.:
Every person engaged in the business of operating a school,
college, or other educational or training institution for profit shall
pay a license tax of $15.00 for each place of business, except that
persons giving lessons or instructions in their homes without
assistants or a staff shall not be required to pay a license tax.
SECTION 51. TELEGRAPH SYSTEMS:
Every person engaged in the business of owning or operating
telegraph systems within this county shall pay a license tax of $.33
per mile, said mileage to be based upon the actual distance from point
to point and not upon the number of miles of wire.
SECTION 52. TELEPHONE SYSTEMS:
Every person engaged in the business of owning or operating
telephone systems in this county for profit shall pay a license tax in
the county according to the following schedule:
(1) On the first one thousand phones or instruments, or
fraction of one thousand, $.15 for each phone or instrument operated
or installed;

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(2) On the second one thousand or fraction over one
thousand, 12¢ for each phone or instrument operated or installed~ and

(3) On allover two thousand $.09 for each phone or
instrument operated or installed.

Owners or managers of telephone systems operated or having
installed less than one hundred phones or instruments shall not be
required to pay a license tax.

SECTION 53. TRADING, ETC., IN INTANGIBLE PERSONAL PROPERTY:
(1) Every person engaged in the business of trading,
bartering, buying, lending, or selling intangible personal property,
whether as owner, agent, broker or otherwise, shall pay a license tax
of $15.00 for each place of business.
(2) No license tax 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.
SECTION 54. TOLL BRIDGES:
Owners of toll bridges shall pay a license tax of $375.00
where the bridge is entirely within the limits or boundaries of this
county, and where the bridge joins this county with another county a
license tax of $375.00 shall be paid~ provided that nothing in this
chapter shall apply to toll bridges owned by any county or
municipality in the state.
SECTION 55. VENDING MACHINES:
(1) As used in this section the following words shall have
the meanings set forth in this subsection:

(a) "Merchandise 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
dispensed merchandise without the necessity of replenishing the device
between each operation.

(b) "Merchandise vending machine operator" means any
person who operates for a profit thirty-five or more merchandise
vending machines.

(c) "Service vending machine" means any machine,
contrivance or device which is set in motion or made or permitted to

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function by the insertion of a coin, slug, token or paper currency and
which dispenses some service or amusement.

(d) "Service vending machine operator" means any person
who operates for a profit thirty-five or more service vending
machines.

(e) "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.

(2) Any person who operates for a profit, or allows to be
operated for a profit, in his place of business or on his property,
any of the above vending machines shall pay a license tax according to
the following schedule except the exemptions allowed in subsection

(3) :

(a) Merchandise vending machines, $7.50 for each
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 ordinance, the license tax
thereon shall be $3.00 for each machine.

(b) Merchandise vending machine operators, $75.00 for
the privilege of engaging in such business, and shall further pay an
annual license tax of $.75 for each machine.

(c) Service vending machine, $7.50 for each machine.
(d) Service vending machine operators, $187.50 for the
privilege of engaging in such business, and shall further pay an
annual license tax of $1.80 for each machine.
(e) Laundry equipment, $.75 for each piece of
equipment.
(f) Coin-operated radio, television and similar devices
installed in businesses providing housing accommodations for the
traveling public, $10.50 for coin-operated radios, television sets,
vibrating mattresses or similar devices installed in guest rooms in
hotels, tourist homes, tourist courts, rooming houses, and other
businesses providing housing accommodations for the traveling public,
and further pay an annual tax of $.30 for each such device.

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(g) Penny vending machines, $.75 for each machine.
(3) The following vending machines and lockers are exempt
from the tax provided by this section:

(a) all vending machines which dispense only United
States postage stamps, unadulterated Florida-produces citrus juices or
newspapers are hereby exempt from the payment of any excise or license
tax levied by the County.

(b) Penny-operated vending machines located in licensed
places of business and dispensing only nuts, citrus juices and other
food products.

(c) Coin-operated parcel-checking lockers and toilet
locks used in railroad, bus, airport stations or depots, and in
hotels, board-houses, restaurants and rest rooms for the convenience
of the public.

(d) All coin-operated telephones which are otherwise
subject to tax under this ordinance.

(4) All machines licensed under paragraphs (a), (b) and (c)
of subsection (2) shall display in a prominent place on each machine a
proper sticker or decal, to be furnished or approved by the county tax
collector, showing that the tax has been paid.

(5) 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 delinquent taxes. Any person who removes notice of
delinquent taxes or who removes any moneys from the machine before
license taxes are paid, shall be guilty of a misdemeanor.

SECTION 56. WATER COMPANIES AND SEWAGE DISPOSAL COMPANIES:
(1) Every person engaged in the business of operating water
companies or sewage disposal companies shall pay the following license
taxes: $112.50.
(2) For the purposes 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 neighbors with water and sewage disposal,
shall be exempt from this section.

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(3) Municipal corporations which own and operate their own
water plants and sewage disposal systems shall not be subject to the
above license tax.

SECTION 57. FLEA MARKETS, ETC.
(a) Any person engaged in operating a flea market or
temporary exhibition not otherwise considered a permanent exhibit
under this ordinance where tangible personal property is sold shall
pay a license tax of one hundred fifty dollars ($150.00).
(b) In addition to the tax in subsection (a) of this section
any flea market operator or exhibitor which is licensed to operate
such flea market or exhibition shall purchase an annual class rate
license on behalf of the individual lessess or stall occupants of such
flea market or exhibition; which said license shall be in an amount
equal to $4.00 per space, stall, occupant or lessee anticipated at the
flea market or exhibtion. The above license shall be in addition to
any other license required by this Section and individuals leasing or
occupying premises, stalls, tables or any other areas from said
exhibition or flea market operator who has obtained the applicable
class rate license shall not be required to possess an individual
license for the sale of tangible personal property.
(d) This Section shall not apply to Farmers Markets where
agricultural products only are sold.
(e) Premises, stalls, tables or any other areas associated
with a flea market which are utilized solely for the sale of
agricultural products shall not be included in the calculation of the
number of occupants in subsection (b).
SECTION 58. GARAGE SALES:
(1) All persons who conduct a garage sale shall register
such sale with the tax collector of Hernando County on forms
prescribed by the tax collector. Such forms shall contain the
following information:

(a) Name, age, sex, color, nationality, and place of
residence of the person conducting the garage sale.

(b) The date of the garage sale.
(c) The address of the garage sale.

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(2) At any residence within Hernando County it shall be
unlawful to conduct in excess of two (2) garage sales in any given
calendar year. No person shall conduct a garage sale at any residence
if two (2) garage sales have already been conducted at said residence
within any given calendar year regardless of whom conducted the prior
garage sales.

(3) Garage sales shall mean a display or sale of merchandise
by any person on premises owned by such person which are used as a
dwelling or residence of said person when such merchandise is owned by
that person. For purposes of this ordinance, a garage sale shall also
be defined, but not limited to, the terms "yard sale", "apartment
sale", "house sale", and "tag sale."

SECTION 59. PSYCHOLOGIST:
Any person seeking an occupational license as a psychologist
shall complete the required application and shall submit an affidavit
to the tax collector in which such person swears or affirms before a
notary public that such person:
(1) is the holder of a doctoral degree with a major in
psychology from an accredited university that has a program approved
by the American Psychology Association or a doctoral degree in
psychology from a university maintaining a standard of training
comparable to those universities having programs approved by the
American Psychology Association.
(2) has had at least two (2) years or four thousand (4,000)
hours full-time experience in the field of psychology in association
with or under the supervision of a psychologist possessing the
academic requirements set forth herein. No more than one (1) year of
predoctoral experience may be utilized in satisfying the experience
requirement set forth herein.
(3) Nothing in this section shall be construed to limit or
obstruct the practice of other recognized businesses and professions
or to prevent qualified members of other professional groups from
doing work of a psychological nature consistent with their training
and with any code of ethics of their respective professions designed
for the protection of the public if they do not hold themselves out to

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the public by any title or description incorporating the words
"psychological," "psychologist", or "psychology".

SECTION 60: REVOCATION OF OCCUPATIONAL LICENSES:
(a) Any occupational license issued to any person under the
provisions of this Ordinance may be revoked or suspended by the Board
of County Commissioners whenever the Board shall find at a public
hearing, held after written notice of ten (10) days to any affected
person or persons, that a person who has been issued an occupational
license under this ordinance has engaged in any fraudulent business or
trade practices, including but not limited to, those set forth in
Chapter 817 of the Florida Statutes, Parts I, II, III and IV.
(b) Any person whose license has been revoked or suspended
under this procedure may apply in writing within sixty (60) days of
such revocation or suspension to the Board of County Commissioners for
a rehearing or may file an appeal with the Circuit Court pursuant to
the Florida Appellant Rules.
(c) The Board of County Commissioners shall have the power
to promulgate and adopt such rules and regulations pertaining to
revocation of occupational license taxes as may be necessary to insure
the just and fair administration and enforcement of these provisions.
(1) Definitions:

(a) "Business" shall include every kind of commercial
establishment, occupation, calling, or operation of institutions.

(b) "Person" shall mean an individual, person, firm,
partnership, corporation, association, executor, administrator,
trustee, joint adventure, estate, trust, business trust, syndicate,
fiduciary, and all other business groups or combinations.

(c) "Conviction" shall mean a verdict of guilty or any
plea of guilty or nolo contendere, regardless of whether the Court
sentences the defendent to probation or withholds its formal
adjudication.

(2) Suspension and Revocation of Occupational Licenses:
Upon conviction of any person of an offense prescribed

by Chapter 847, Florida Statutes, maintaining, owning, or operating a
business as herein defined, who possesses an occupational license
issued by the Tax Collector of Hernando County, Florida, of an offense

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proscribed by Chapter 847 of the Florida Statutes, entitled "Obscene
Literature; Profanity", excluding Sections 847.04 and 847.05, Florida
Statutes thereof, or of attempting to, soliciting another, conspiring
with another (as defined in Section 777.04 Florida Statutes), to
commit an offense proscribed by Chapter 847 of the Florida Statutes,
excluding Sections 847.04 and 847.05, Florida Statutes thereof, or
where any person maintaining, owning or operating a business as
defined herein, who possesses an occupational license issued by the
tax collector of Hernando County, Florida, has suffered, permitted,
required or otherwise directed any other person to commit an offense
proscribed by the aforementioned status on the premises of said
business, and where such other person has been convicted of such
offense arising out of activities on the premises of said business,
the occupational license for the business where the offense took place
shall be automatically suspended, provided that:

(a) Within thirty (30) days of the date of the
automatic suspension of the occupational license, the Board of County
Commissioners shall hold a hearing wherein said person shall have an
opportunity to appear before said Board to show cause why said
occupational license shall not be suspended for a definite time
period, or revoked.

(b) Upon completion of said hearing, the Board of
County Commissioners shall take one of the following actions:

1. Reinstate the occupational license of said
business, subject to such conditions as shall be deemed reasonable
necessary by the Board of County Commissioners to assure compliance
with the provisions and the intent of this ordinance.

2. Suspend the occupational license of said business
for a period of time to be determined by the Board of County
Commissioners, not to exceed one (1) year.

3. Revoke the occupational license of said business.
SECTION 61. AREAS EMBRACED:

All territory within the legal boundaries of Hernando
County, Florida, including all incorporated and unincorporated areas,
shall be embraced by the provisions of this Ordinance.

SECTION 62. SEVERABILITY:

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It is declared to be the intent of the Board of County

Commissioners that if any section, subsection, sentence, clause or

provision of this ordinance is held invalid or unconstitutional such

invalidity or unconstitutionality shall not be construed so as to

render invalid or unconstitutional the remaining provisions of this

Ordinance.

SECTION 63. EFFECTIVE DATE:

This Ordinance shall become effective at midnight

September 30, 1982.

SECTION 64. REPEALER CLAUSE:

Hernando County Ordinance No. 72-4, is hereby repealed in

its entirety and replaced by this Ordinance 82-7.

JathADOPTED in Regular Session this day of ~~ ,

1982, A.D. "'",'(",.,-:, , .

Attes~f{J bL I!&w-
HAROLD WILLIAM BROWN, CLERK

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