O#105ORDINANCE NO. 108.
AN ORDINANCE OF THE TOWN OF BO!ITON, PALM BEACH
COUNTY~ FLORIDA, PROVIDING FOR OCCUPATIONAL TAXES
TO BE IMPOSED AND COLLEGTED FROM ANY PERSON,
OR CORPORATION !~iTHiN THE TO~I~' Op BOYNTON,ENGAGED
IN OR ~A~AGING ANY BUSiNESS~ PROFESSION OR OCCU~A-
TiON~ PROVIDING PON ~E ISSUANCE 0P LICENSES TO
Al~-f PERSON~ FINN OR CORPOF~%Ti0N ENGAGED IN OR
ING AFl BUSINESS, PROPESSION OR 0CCUPA~iON, Ti~
ANOUNT OF TAXES TO BE INPOSED OR COLLECTED ON
ACCOUNT THE~0P~ PROVIDE~G FOR A PENALTY P0R VIOLA-
TION OF SAID ORDINANCE; AND PROViDiNG }~R TI-~ REPEAL
OF ALL ORDINANCES IN CONFLICT HEREI~TH.
Sub-division 18 of Section i~ of Article
iii, of the Charter of the Town of Boynton, being Chapter
8918, Laws of Florida, 19~I~ states:-
SECTION !, The Commission '~
sha±~, within the limita-
tions of this Acts, have the power by Ordinance:
18th.
To !i¢ense~ tax and regulate auctioneers~
tavern-keepers, peddlers and all other
privileges taxable by the State.
and~
~VHE:_~.AS, Sub-division 19 of Section !, of Article
!II, of the Charter of the Town of Boynton~ being Chapter
89i8~ Laws of Florida~ 19Si, states:-
19th.
To license~ tax and regulate carriages,
wheel-chairs, cars, ve~ioies,movors,
omnibuses, wagons and-drays, and to fix
the rate to be charged for the carriage
of persons and property within the Town
limits and to the public works and pro-
perty without the Town limits.
and,
Sub-division 80 of' 'Section !, of Article
~ a of
III, of the uh rter the Town of Boynton, being Chapter
~ ~ ~ ie~ states:-
8918, Laws of ~'lor~.ma~ _~
~0th.
To regulate and license any theatrical
118
or other exhibition, show, circtts, parade,
athletic or other amusement; and to license
and tax any other business, occupation or
profession, without regard to the amount
of State license tax, and wmt=out regard to
whether the State shall license the same or
NOl~ THEREFORE~ BE IT ORDAINED BY THE BOARL0 OF TOWN
C0~I~ISSIONERS, T0,~ OF B0~NTON, PALt~ BEACH COTJN~ FLORIDA
as follows:-
SECTION !. That a tax be and is hereby imposed upon
every business, profession and occupation engaged in or
carried on, either wholly or in part within the Corporate
Limits of the To~,~n of Bo~-nton, Florida, in the respective
amounts herein after set forth, and that every ps rson, firm,
association, or corporation engaged in or carrying on,
managing or practicing any business, profession or occupa-
tion, either wholly or in part within the Corporate limits
of said Town, be, and is hereby required to pay to said
Town, a tax in the amount hereinafter designated~ that said
tax shall Oe payable thirty days after the passage of this
Ordinance, and shall cover a seriod of time beginning on
the first day of November, A. D. 19~9, and ending on the
thirty-first day of October, ~ko D. 1930~ and sh~_t there-
after be ~ue and payable for each period of time of one
year beginning on the first may of November, A. D. 1930~
and for each and every succeeding year thereafter; that
upon payment of the sai~ tax the Town Clerk shall ~ sue
to the person paying the same a receint or license signed
by the Town Clerk, and countersigned by the Town Tax
Collector, which said receipt or license shall expire on
the thirty-first day of October next succeeding its
issue, unless otherwise especially provided herein;
provided~ however, t~at if a person shall not begin
to engage in said business~ profession or occupation
until after the first Gay of ~ay of any year, he shall
be required to pay only one half the amount of the tax~
SECTION ~. No Licenses shall be issued for more
than one year, and all licenses shall expire on the
last day of October of each year. ~ v
any license may be
trans_erred,r with_ the approval of the Board of To~rn
Commissioners~ with the business for which they were
taken out when there is a bona fide sa!e~-and transfer
of the property used and employed in the business as
stock in trade, but such transferred license shall not
be held good for any longer time or any other place
than that for which it was originally issued; provided,
that the original license shall be surrended to and
filed with the Town Cle_~ at the time application for
transfer is made, and such transferred !icense~ after
being approved by endorsement thereon of the approval
of the Board of Town Co~missioners sna!_~ ~ be of the
same force and effect as the original license.
SECTION $. That all monies collected by occupa-
tional taxes imposed by the provisions of this Ordi-
nance are hereby appropriated for the maintenance and
operation of the Police Deoiartmen~ of the Town of
Boynton, in Palm Beach County, Florida~
SECTION ~ That the a ~
· moun~ which shall be paid
by the several persons, firms, associatioms or corpora=
tions engaging in or managing such respective businesses~
professiOns or occupations be, and they are hereby fixed
as fol!ows~
Abstract~ title
or security
company ............. ~8.00
Advertising, solicitors of ..................... ,iI$.00
Architects (each) ................................ 10.00
Auctioneers (each) ............................... !0.00
Auditor or accountant (each) ..................... I0.00
Auto accessories (see ~ierchant)
Automobile ~ea!ers not connected with garage ..... ~8.00
Auto top repairing ............................... i0o00
Au. to paint shops ................................. 10.00
Automobiles and other motor vehicles of ~ ~p or
less, for hire or rent without driver ........... 8.00
Automobiles of more than ~ HP and not more than
~7 HP~ for hire as above ........................ 7..50
AutOmobiles of more than ~7 KP amid not more than
~$ HP~ for hire as above ........................ !0.00
Automobiles of more than ~8 HP for hire as above~l$,00
Automobiles for hire with seating capacity of
from 8 to i$ passengers .........................
Automobiles for hire with seating-capacity of lS or more passengers ...........................
Awning or tent-makers, or persons attaching amy
awning to any building upon contract ............ !8.00
Banks, bankers and tr~.st companies or persons~
firms or brokers doing a banking business
whether incorporated or not~ -
having capital of ~10,000.00 or less ......... ~$15.00
~ ~ ~' " 80~000.00 or more
than ~10~ 000,00 ......... . ......................... ~5,00
having a capital of ~!00~000.00 or more
than 580 000 00
' .................................. 35.00
Barber shop for two chairs set-up or less ....... 5.00
each additional chair .......................... 2.50
Bicycle dealers with repairs 15 00
Bicycles '"ith repairing only i0 00
BillboardS, per square foot, ~ 02; minimum tax
for each board ............ [ ........
(Except Boards and signs disp!a~ed by merchants
and established business men at their own place
of business, or upon their o~m property for
their own use).
.5O
Billiard, pool or bagatelle tables operated for
profit directly or:indirectly, per table ...... I0.00
Boarding House (see Hotel)
Boa~s for hire, per boat, ten passengers or ~'
less
10.00
Boot and shoe repairing shops along, hand
workers only ......... ] ........................ 5.00
Boot and shoe repairing shops using machinery..i0.00
Boot-black stand each chai 2 00
Butcher shops, selling Fresh and cured meats,
dressed fowls, etc., at retail ................ i0.00
(Except that the license tax sha'll not
quired of any person selling fresh meats of
their own raising and for the benefit of such
person or his or her agent; and also that this
license tax shall not apply to merchants who
also do a general mercantile business.)
"C"
Circus, without street parade, using vehicles,
~arnmvals or street fairs, per week or fractio~
thereof ..................................... 150. O0
Cigars .and tobacco retail ~ 00
Clothing, furnishings (see Merchant)
Commission merchants, or persons doing business
on commission, not otherwise provided for,
both local and transient ...................... 25.00
Contractors, general, whether residing i.n. th..e
Town Or not ...........
5.00
For each additional 51~ ,000.00 capital or
equipment, or fractional part thereof
i .00
The term "General Contractor~ as used in t'his
Ordinance s~t! be construed:to include any
builder~ p mn~er or other psrson~ firm or
corporation, except e~ctrical and plumbing
contractors, contracting to erect, repair or
finish any building or structure~ or that con~
tracts to do a job of plumbing or painting or
that contracts or agrees to do a~y other piece
of work, requiring manual labor and -Oarnishing
of any material, or that shall engage im or
manage the business ~r~ occupation kno~wn as
~Generat Contracting.~ provided~ however, that
the term ~General Contractor" shall not zpply
to any mechanic or ~ther person who sells, his
own labor at a fixed' price per day or hour,
and who does not furbish any material or use
any money capital in~'i connection with his
manual emplo~-ment. [
Cleaning and blocking hats, each establishment... 5.00
Cool drink or ice cream stands ................... 5.00
}~D~
Dance halls ..................................... ~5.00
Dancing teachers, charging for instruction in
dancing ......................................'' 2.50
Dealers in oigars~ cigarettes and tobacco ....... 5.00
Dealers in second hand goods (see Nerohant)
Delicatessen (see ~erchant)
Dentists~ each .......................... ~ ........ 5.00
Draftsman (see ArcBiteot)
Dressmaking shous ............................... 2.~0
Provided that %his shall not be construed to~
inotude home dressmaking where no materials -
are sold or furnished.
Drugs, dealer in them (see ~erchant)
E!eotritai fixtures~ no insta!lation,(see merchant)
Electrical Contractor ........................... 5.~00
Engineers, civil, each ......................... 5,00
Express companies taxable as follows:-
According to the population as shown by the
last official census taken by the United
States or the State of Florida, or that may
be' taken as now provided by law.
if the Town shall have 500 inhabitants, and
more tha~~ 250 ..........................' ~.,.,
I_ tree ~o~vn sh~!! have ,000 inhabitants, and
more than 500 ...............................[
if the Town shall have 3,000 inhabitants~ and
more ~' ! 000
If the Tovrn shall have 5~000 inhabitants~ and
re ~ 5 000
6.00
12.50
85.00
37.50
Fruit and veg~tao~e so~nds (see
Fruits, vegetables or produce
wagon or other conveyance by
thereof
-:~en sold~ro,n~- ~
the producer
.................. No License
2'ruits, vegetables or ~roduce
wagon or other conveyance by
producer th~-~=~ -
when sold from
other than
.................. 25.00
F'~rniture dealer (see
Filling stations ............................... I0.00
Feed dealers (see Eerchant)
Garage~ for storage and repairs ................ i0.00
Garage~ public, for purpose of housi:ag, repair-
ing or selling automobiles and motor vehmc_.e~' ~ ~ i0.00
Gasoline filling stations i0 00
Gasoline, . ~
napt~a or kerosene and lubricating
oi!s~ when sold from wagon or other conveyance !5.00
Gents ~arnmshmnos (see ~erchant)
Grocers (see >~{erchant)
TXaI: S for hire
-'~ .................................. 5.00
Hotels, boarding houses and apartment
~OUseS
containing five rooms and less than ten rooms
for boarders or lodgers
Containing i0 rooms~ and. less than 20
' 50 ~ " '~ ' 75 ........
~ V5 " ~ '~ " 100 ........
~ I00 ~i ~ ' l~ 150
i~ 150 ~ " ~ 250
If meals are served, a restaurant license must
be tkaen in addition~
Apartment houses are rated in accordance with
the number of rooms containing beds whether
of the ordinary stand-u~ of folding type°
Hawkers or street venders of proprietory or
a
p ten,ed articles from house to house or on
the streets
Ice cream carts~ wagons or automobiles selling
on streets at retaii~ each ..................~
insurance agents (Life) for each company repre-
sentbd~-~ ...................................' '
Insurance agents, any and-all Other companies..
Ice dealers ...................................
Jewelers, (see Merchant)
Junk shops or dealers handling old rope, brass
or other metals or waste, cotton, or other
r~mcles of any kind, unless for their origi-
nal purposes ...............................''
Provided that junk dealers shall hold their
stock subject ct inspection by the Town Marshal
or his representatives, and shall keep a record
of all purchases showing artictes~ urice paid~
and name of party
~_om whom purchase'd~ with all
marks w~_mcn would assist in identification, and
shall make written reports to the Town Marshal
d~!7__ ~ of ail purchases.
Launa._mes, su~am or electrical ...............
Laundries, hand ..............................
3,75
5,00
6.25
7.50
8.75
15,00
20,00
37.50
50.OO
50. O0
15.00
10.00
I0.00
15.00
15.00
25.00
!0.00
123
Laundry agency~ or agent
Lawyers, each. -
Lightning rod dealePs~ resident
Non-resident ....................
Lock-smiths ............................... -..
Lumber yards (see I¥[erchant)
Lunch stand~ owner or person maintaining stock,
res%aurants ........................... 5.00
Lunch or sandwishes sold o~her %hah from
s~and ...................................... 5.25
I~{ea% markets (see Butcher sho~ss)
Eerchants, retail degters in lumber om building
ma%eria!s~ sSore keepers~ druggists, grocers~
furniture dea!ers~ jewelers~ hardware or ~her
goods, wa~es and merchandise having s%ock and
equipment of ~1,000,00 o~ less ............. 5.00
Fo~ each additional ~1,000.00 of stock and
equipment, or fractional part thereof ...... !.00
~erry-go-round ~ ~ther riding devices, per de-
vice, ~er day ........................... 8,00
~ilk dealers ................................
}~il!in~ry (see M~rchamt)
A~!i~strel or variety show or s~ilar licensed theatre or hall ...................
Hinstre! or variety show~ or ~imi!ar s!~ow
umder canvas per day ....................... ~8.00
Movimg picture show or theatre .............. i0.00
News depst .................................. 5.00
~ 0 ~
Oil tank delivery wagons, retail~ each ......
Opticians~ resident
Op2icians~ non-resident
15.00
5.00
25.00
50.00
i0. O0
license
15;00
5.00
l. .oo
Osteopaths, chiropractors, so similar professions 5~00
Paint dealers (see merchant)
Palmist or fortune teller ....................... 50.00
Peddlers~ or dealers in dry goods, notions,
jewelry and clothing or otherm. ercnandise~ ' on
foot, selling at retail
~5,00
Peddlers, same ~ above~ from vehicle, per
vehicle ..................................... 25.00
Peddlers, fruits, vegetables, wood~ meat md
produce ised by themselves ~T 7.
ra ................... ~o ~loen se
Peddlers, of fruits, vegetables and produce
not" raised by themselves, resident ............. 5.00
Peddlers, same as above, hon-resident ........... 25.00
Photographers~ resident ......................... 5.00
non-resident I0 00
Physic' and surgeons each 5 00
Pool tables, see billiards. (per table) ......... t0.00
Pressing or cleaning clothes, including pressing
clubs, resident ...............................~ 5.00
Pressing 7r cleaning clothes, a.s. above, non-re[i.-
dent.,., ,. ~,; ....................... ........ 15.00
Pawn brokers
Pawn brokers, selling other than a~tic!es taken
on pledge must take out regular Merchants
license in addition to the pawn brokers~ license,
each person or firm engaging in business of
Dawn broker or conducting a pawn broking shop
within the Town shall kee~ a record, and shall
make a daily written report to the Town Earshal
or his representative of every article or thing
pawned or purchased by him or them~ said re~ort
and record to specify the articles or thigs,
such as number, mark and all other details as
will make identification of such articles or
things clear and positive~ ~ud such person or
persons aforesaid shall· hold their shod open to
visitation or inspection by the police and u'Don
refusal of ~ny .pawn 0rokers at any time to sub-
~5.00
125
mit to such visitation or inspection~ his
or their shop shall imm~edi~te!y be closed by
order of the Board of Town Commissioners.
Ail licenses issued to pavan brokers are sub-
ject to these provisions, any violation of
which will be punished by the revocation of
his or their license suad no license to a
pawn 'broker shall be transferred from the
person or firm to whom it was issued.
Plumbing contractors
Railroad companies
Real estate broker, each
Real estate salesman, each
Restaurant or lun~na~ s~and,~ with 12 chairs or less,
including restauran~ ~{ hot~is and boarding
houses .................. .
13 chairs, and less than 21
22 chairs, and less than Si ...................
more than S! chairs
Rooming houses, (see Hotel)
Seed and fees, (see ~erchant)
Sewing ~achines, (see ~erchant)
5.00
25.00
i0.00
5.00
5.00
7~, 5O
12.50
17.50
Trust company .... (see Banks)
Trucks for hire of not more than one ton capacity. 5.00
Of more than one t ~, and not more than two tons !0.00
Of more than 2 tons and not more than ~ ......... 15.00
~ore than 4 tons ................................ 25.00
~U~
Used car dealers ................................. 10,00
Veterinary surgeons, or persons charging for
services as horse or animal doctor .............. 5.00
SECTION 5. That the amount which shall be paid by
several persons, firms, associations or corporations eh-
Tailor, merchant each shop ~ 00
Sign painters and painting contractors ......... 5.00
ga~ ~
~.~lng in or managing such businesses~ professions or
occupations mot herein specifically men~ioned~ when
permanently located within the Toyota of Boy~ton~ F!orida~
shall pay an occupational tax of (~!0~00 annual!y~
SECTI0: $~ ~nat the amount ?~hich shall be ~aid
by the several persons~ firms~ associations or corpora-
tions engaging in or ~amaging such businesses, pro~
fessions or occu~ations~ mot herein s~eci~ica~l~ ~ _ y mem-
tiomed when not permanently located within the To~¥n of
Boynton~ Florida, shall pay an occu~oatioma! ta~ of
~:~28 ~ 00 annually ~
SECTION ~ ~e tax provided by this Ordinance for
Architects~ Auctiomeers, Auditors or acco~tamts~
tisos~~ Draftsmen~ Civil ~m~_~eer=V ~ ~ Lawyers~ 0steoDaths
C~mro~:~~' ~to_~s, Chiropodists, Physicians or Surgeons~
Rea!.-estate salesmen or ~.~
o~'~ similar professions shall
be construed to mean that each individual shall pay the
tax therein provided~ :hst:er practicing by hmmsel~, or
in ~a:'tnership, or employed by another.
SEC T
T~0~. 8 That all ~'
, con~mrmed cripples or invalids
physically incaeable of manual iabor~ or all
Veteran, s of the Civil ~:ap and v~ido~vs wac are deeendent
u~oon th'ei~ o,~n e}~eP~ions, ~no_ ~?ho sNa!! live
~he OoPpoPate E~m~ts oi~ ~he ~ovm or Bo~n%o~q, P!orid~
sh~il be allowed to ~P~nsao% business v~i%hous paying
an oooupational tax ,:hen using ~heip oven oapi~al
no~ in exoess of &~SO0.O0: pPovided such exemption shall
be ~!lo'~?eR only u~on ~the oero~.{_~aoe of ~ reputable phy-
sician of the disability herein ~m '
~_±0N That all farm and grove products and
products manufactured theref~om~ except intoxicating
!i~uors~ wine or oeer~ shall be exempt ~
z~om the payment
of an occueationa! tax or license when the same is being
f
of_erem for sa!e~ or sold by the farmer or grower pro-
ducing the said ~roducts~
SECTION 10. ~_eneve~ the amount cz the license or
occupational tax applied for depends u~on the amount of
stock in trade carried by the applioant~ or the number
of rooms in a hotel or rooming house~ or any other fact
or facts not within the personal knowledge of the Town
Clerk~ no license or occupational tax shall be issued
until the applicant therefor has made ~d filed with
~ e' dui'~ ~ ~- ' setting
the Town Clerk an ~f~zdavit, ~ au~horzzed,
forth the amo~t of his stock in trade~ number of rooms
in his hotel or rooming house~ or other facts upon which
the amount of said license or occupational tax depends~
and if the said ~n~ ~ ~ ~
sn~! issue without finest ob-
taining such az~zdavmt ~'?hen the same is required~ the
issuance of sucN license shall be considered as malfea-
sance in of~zoe, and in aaa~tmon said Town Clerk s~_a~l
be~ liable upon his official bond for any loss which the
Town may ~ncu~ by the issuance of said !icense~
pa ~zo~al tax
SECTION !I. No license or o~ccupat_on~l~ ~ '~ tax issued
under the provisions of t~_ms Ordinance shall pro~ect
any person from prosecution for transacting any business~
128
trade or profession not covered by said license or
occupational ta'x~ or shall protect any merchant doing
business with a greater, s ooc:~ in trade than co-~ered
by said license or occupational tax, or any hotel kee~er
or rooming house keeper having a greater number of rooms
than is covered by sa:~d license~ and any license or
occupational tax issued upon any false statement made
under oath shall be considered as void ab initio and
shall not mrotect the holder thereof from prosecution
~o. transacting business without a license or occuma-
..... ~ .... And it shall be un!aw~l for any person,
firm~ association or corporation to engage in any trade~
business~ D_o~ession or ocoupa=_on ~ari~him' the
Boynton, Florida, without a license or occupaomona! tax
issued as aforesaid~ or upon a license or occupational
tax issued upo~ z~a!se statement made by any person, firm,
assoc_aozon or corporation or in thezr behalf. 2any person,
c~a~_on or corporation engaged i~ any trade,
firm~ asso ~
business, profession or occupation within the Town of
Boy~ton, without a license or occupational tax or un,er
a license or occupational tax issued upon any raise
statement, made by said person, firm, association or
or in their behalf~ shalq upon conviction
corporation ~ _
thereof be fined not more than .double tl~eamoun ~ = u of
said tax, vgnich said person, firm, associatio:a or cor-
~o_a~zon is reeuired to pay as hereinabove set forth,
or imprisoned in the Town jail mot to exceed a
Of five (5) days, but in no case sn=!l both said fine
129
and imprisonme~t be inflicted.
SECTI0~ 12o That all 0rdina~aces, and parts of
Ordinances in conflict with~ or contrary to, the pro-
visio~as of this Ordinance be, and the same are hereby
re.eeaied.
THIS ORDINANCE having been read in full at a
meeting of the Board of Town Commissioners~ of the
To~vn of Boynton~ Florida, held on the seventh day of
September~ !98e~ was finally adopted on its final reading
at a Hegular Heeting of said Board of To'~ Commis~ oners
held on the Seventeenth day of September~ le8e, and a
copy hereof posted at the door of the To~;m Hail.
H. T. Hollo,say
Nayor
Harry Benson
Vice Na¥or
S. L~ S~indai!
To~?n Clerk
(Si~ned)
(Signed)
(Signed)
Commissioners of the Town of
Bo'.}~n t on ~ Piorida o