O#60OCCUPATIO]iAL TAX 0RDI?{A}:CE NO. 60
OF THE
TOU~'N 0F BOYI,~TOE, FLORiDA.
Al! ORDINANCE OF TEE TO'..%: Old' BOYNTOI';, FLOi~IDA, PRO-
VIDiYG FOR OCCUPATIONAL TAXES TO BE COLLECTED FROI,,i
AI?Z PERSON, FIR2~,'[. OR CORPORATION P!ITHIN THE TO~.5;N OF
BOYNTON ENGAGED IN OR MANAGING ANY BUSIly'ESS, PRO-
FESSI0Y OR 0CCU~ATIO'5; PROVIDi}D FOR TEE ISSUANCE
OF LICEI[SES TO A}CZ t$]iiSON, FIRI~{ OR CORPO?d~TIOI',[ Eli-
GAGED IN OR I'gANAGIiTG ANY BUSII,[ESS, PROFESSION OR
· OCCUPATION, THE AidOUI';T OF TAXES TO !3E COLLECTED ON
ACCOU}[T THEREOF; PRO~2IDii.iG FOR A PENALTY FOR VIOLA-
TIOI'[ OF SAID 01dDIK-ANCE; Ai~[D PROVIDI?~G FOR TEl,,' RE-
PEAL OF ALL ORDINANCES I}[ CO]~[FLICT HEREL.'iTF_.
Section 1. No person, firm or corporation
shall within tl~e town, engage in or manage any business,
profession or occupation mentioned in this Ordinance,
unless he, she or it shall have procured therefor a
town license from the Tax Collector, w~ich shsll be
countersigned by the Clerk. This license s~hall be
issued to such person, firm or corporation upon payment
of the amount hereinafter specified in vhis Ordinance,
together with a fee of twenty-five cents to the Tax
Collector.
Section ~. No license shall be issued for
more than one year, and all licenses shall expire on
the last day of September of each year. Any license
r~ay be transferred, with the business for which it was
take~ out, when ti~ere is a bona fide sale of the pro-
perty used and employed in such business. Such trans-
ferred license shall not 0e good for any longer time,
or any other place, than that for which it was orlgi-
nal!y issued. No transfer of a license shall take effect
until the l~ayor shall approve such transfer, and endorse
his approval on said license.
Section 3. Ail licenses shall be payable on
or before the first day of October of each year. No
license shall be issued for any fractional portion of
a year, except that any license not otherwise specified
in this Ordinance, may be issued on or after the first
day of ~pril to expire on the last day of September
following, upon the payment of one-half of the amount
fixed as the price of such license for one year.
Section 4. The price of yea~ly licenses to
be issued to persons, firms or corp~rations in this
town managing or engaging in, the business, professions
or occupations hereinafter specified in this Ordinance
shall be as hereinafter stated.
Section 5. Auctioneers shall pay a license
tax of Five Dollars (~5.00).
Section 6. Automobiles, garages for keeping,
sotring, caring for and repairing automobiles or other
horseless vehicles belonging to the public shall each
pay a license tax of ?wenty-five Dollars (~!~o5.00). Pro-
vided that when a license is granted for an automobile
agency or garage charged with the sale of automobiles,
no license tax shall 0e collected from such automobile
f~arage or agency for keeping, storing, caring for and
repairing automobiles.
Section V. Automobiles, agencies or persons,
firms or corporations engaged in the sale of automobiles,
auto trucks or motorc~cles shall pay for each place of
business a license taxx of T~,venty-five Dollars (~2~5.00).
Section 8. Automobiles when used for hire,
chartered or when charge is made for use thereof in any
manner or form whatsoever, the ovaner or operator thereof
within the town limits of the Town of Bo,.,,nton s~-~a!l pay
annually a license tax as follows:
Passenger vehicles.
~otorcycles ~) ~.00
For any automobile or other motor
dirven vehicle with a seating
capacity of one and not more than
five persons 5.00
~utomobiles of more than 2,5 horse
power and not more than ~0 horse power 1~.00
Automobiles of more than ~0 horse power
and not more than U0 horse power 15.00
Automobiles of more ~ha~ 60 horse power ~0.00
A~y type of automobile seating ten or
more passengers 50.00
~,~otor trucks.
(For hauling any load other .than passengers).
Trucks of not more than one ton 5.00
Trucks of more than one ton and not
more than two tons 1~.50
Trucks of more than t~.¥o tons and not
more titan four tons. 17.50
Trucks of more than four tons 50.00
Section 9. Banks, bankers and trust companies
or persons, firms or brokers doing a banking business,
whether incorporated or not, having a capital of Ten
Thousand Dollars (;)10,000.00~ or less shall pay a license
tax of Twenty-five Dollars (:;i~5.00); and having a capital
of Fifty Thousand Dollars (~50,000.00) or mo~e than Ten
Thousand Dollars (,510,000.00) shall pay a license ta~ of
Fifty Dollars (~i~;50.00); and having a capital of One iiun-
dred Thousand Dollars (.i;100,0~',0.00) or mo~e t)~an Fifty
Thousand Dollars (,,~50,000.00) shall pay a license tax
of Seventy-five Dollars (',i~75.00).
Section 10. i~-arber shops shall pay a license
of Five Dollars (i,~5.00) a year for one chair maintained
and Tv,,o Dollars Fifty Cents (~.~.50) for each additional
chair.
Section 11. Billiard or billiard tables kept
for public use or profit shall pay a license tax of ?,~zenty-
five Dollars (~75.00) for each table. Provided that no
license shall be issued to a minor.
Section 12. Bicycles, each agent for, shall
pay a license ~ax of Five Dollars (~5.00).
Section 1S. Commission merchants h,~ndling
shipments on consignment or commission only shall pay
a license tax of ?vcenty-i~ive Dollars (,~25.00). Commission
merchants carrying a stock of merchandise, f:-'uits, vege-
tables and truck, who buy and sell outright at retail
or wholesale shall pay a merchant's license as provided
in this ordinance.
Section 14. Chewing gum stands, candy stands
or cold drink stands shall ea h pay a license tax of
Ten Dollars (~;10.00) provided that this shall not apply
'to stands operating in connection with another business.
Section i5. Cont~actors, all kinds of general
contractors shall pay a license tax of Thirty-five Dollars
(i~35.00).
Section 16. Dogs, each o~ner of a dog running
at large within the town limits shall pay a license tax
of One Dollar (i,-~1.00) for each dog.
Section 17. Bitches, each owner of a 0itch
running at large within the town limits shall pay a
license tax of Five Dollars (',~5.00).
~ection 18. ~xpress company, each express
company doing business in this town and ha~eing an
office in this town shall pay a license tax of Ten
Dollars (i~10.00) if the last official census of this
to~n taken by the United States or the State of
Florida shows a population of more than ~$0 and not
more than 800 inhabitants; if said last official
census shall show a population of $00 inhabitants
and not more than 1000 inhabitants a license tax of
Si~teen Dollars
Section 1~. Gasoline, ~Wno!esale dealers in,
shall pay a license tax of ~l'en Dollars (~i~10.00).
Section 2~0. Hotels, boarding houses or
lodging houses having accommodations for ~00 or more
lodgers or boarders s~all eac~ pay a license tax of
Seventy-five Dollars ~V~.00);. with accommodations for
~00 persons and less than ~00 persons shall pay a
license ta~ of Sixty Dolla-~s (,i~80.00); with accommo-
dations for 100 persons and less than ~00 persons
shall pay a license tax of Fifty Dollars (~50.00); with
accomr_~odations foi-, 75 persons and less than 100 persons
shall pay a license tax of Thirty-five Dollars (,::;f~5.00);
with accomr~.~odations for 50 persons and less than V5
persons shall pay a license t'~x of T~,.~enty-five Dollars
,~i25.00; with accommodations for ~5 persons and less
than 50 persons shall pay a license tax of EigLteen
Dollars (;i~l~.J.00); with accomn~odations for 15 persons
and less than 25 persons shall pay a license ta:: of
Ten Dollars (;,~10.00); wit)~ accomr::odations for 10 persons
and less than !$ perso~:~s shall pay ~ license tax of
Five Dollars (~,5.00). Accommodations for lodgers or
boarders shall be construed to ~qean the ntui~.ber of beds
habitually kept for such lodgers or boarders and not
the number of rooms in the house. Provided that a
wido'~'? owning propez, ty valued at Five Thousand Dollars
(.',~5000.00) or less shall not be requi~,_:ed to pay a
license ta:,: for conducting a boarding house.
Section ~t. La'~zyers shall be required to
pay a license tax of ~'ifteen Dollars (.il5.00). Pro-
vided that this tax shall extend to each member of
a law firm individually.
Section 2~. Lightining rods, dealers in,
shall pay a license tax of Twenty-five Dollars
when pe~.wane~tiy located. Non-residents shall each
pay a license tax of Fifty-Doi!a?s (~50.00).
Section ~o3. ~.~erc]~a~bs, druggists and shop-
keepe~:~s shall pay a license tax as follows: for the
first One Thousand Dollars (,~1000.00) or fraction of
One Thousand Dollars ('~ ~ .
~10~0 00) of stock or merchandise
Ten Dollars (~!0.00) for each place of busine~ss, and
Two Dollars (~.00) for each additional One Thousand
Dollars (~100o.00) or fractional thereof. Provided
that the words "stoc~ of merc?~andise" shall be held to
mean the cash value of the merchandise or goods on hand
and not the amount of capital stock invested in the busi-
ness; and provided further that any merchant keeping
sewing machines in stock for sale in the same manner
as other merchandise shall not be taxed as a sewing
machine agent or dealer.
Section ~. ~ierry-go-rounds, managers or owners
of, shall pay a lice~.~se tax of Twelve Dollars and Fifty
Cents (~1~°.$0), per day.
Section ~$. [~,~eats, dealers i~a fresh meats and
packing house products at ~?ho!esale, packed or refri-
gerated, when not connect~d ;¥ith an ice factory shall
pay a license tax of Ten Dollars (~i~10.00). Dealers
deali~ng in fresh meats selling outrig[~t shall pay a
license tax of Ten Dollars (.~10.00). Provided that the
license tax shall not be required of any persons selling
fresh meats of their o~.';n raising and for tl~e benefit
of such ~ersans or his or her agent. Provided that
tills shall not apply to merchants ~vho also do a general
mercantile business.
Section 26. Opticians permanently located
shall pay a license tax of 'fen Dollars (~10.00). 0pti-
cians, non-residents or trave!li~g shall pay a license
of Twenty-five Dollars (~j'25.00).
Section 27. Osteopaths shall each pay a license
ta.x of Twenty-five Dollars (;j25.00).
Section 9.8. Pa!~mists or fortune tellers shall
each pay a license tax of ).~ifty Dollars (.pS0.00).
Section 2~. ~eddlers or mercha~ts not other-
wise specif'ically st. ted in the lists of occupations
and license taxes of this Zown sha:.l pay a license ta~
of Twenty-five Dollars (,pP.$.00). Dealers without license
wino shall bare, sin or sell any' goods, wares or merchandise
for cas?'~ or otherwise, by sample or any other ~t~y, for
present or future delivery to any person whatsoever, by
himself or aa~en~ or agents, following af'ter to deliver
and collect for same, except a licensed dealer, shall
be deemed a peddler under this section. This section
shall include pe,?.'.dlers of clocks, stoves or ranges and
sewing machine agents, whether selling by sa~.ple or on
f~ture delivery or otherwise. Provided that permanently
or locally established agents shall be exempt fror~ the
provisions of this section.
Section g0. Photographers when permane~.tly
located shall each pay a license tax of Five Dollars
(~i$.00). Photographers, not residents or travelling,
shall each pay a license tax of Ten Dollars (;il0.00).
Section Si. z~awnb, rokers, persons, firms or
cor~oorations engaged in the subiness, shall each pay a
license tax of Twenty-five Dollars (;~$.00).
Section ,~P.. Railroad, eac~ railroad whose
tracks extent into or over the corporate limits of this
Town shall pay a license tax of Twenty-five Dollars
( ::;25. oo).
Section 3;5. ~ho,.¥s of all kinds, including
circuses, vaudeville, minstrels, theatrical or other
exhibitions giving performances in tents or temporary
structures of any kind, v~hether such tents or te~pora~y
structures be covered or uncovered, shall pay license ta~
for each day of Twenty-five Dollars (;~25.00), and in addi-
tion thereto a license tax of ~.00 for each additional
concession or stand, oho~';s or places %";here entertain-
ments or exbi~itions are given suc~ as concerts, balls,
dances, variety performances, music or otherwise for
Drofit, shall each pay a license tax of ien Dollars
(;~%~0.00). Provided t.aac o':~ners or managers of theatres
or hai£s giving performances in buildings fitted up for
such purposes, or motion pictures, giving exhibitions
in buildings permanently used for such pu~?oses, shall
have right to give as many perl'ormances or exhibitions
in such building or theatre ~ they may <~ish ~.vithout
further license ta~.
Section ~5~. ~estau~ants'or cafes shall pay
a license tax as follows: ODe seatin~ ten ~ersons or
less Ten Dollars (.~10.00); one seating over ten persons
Twenty-five Dollars (~.728.O0) .
Ttr~ above ordinance having been read in full
at a regular meeting of the ~2own Commission of the Town
of ~oynton, held on tlie lSt~ day of September, ~. D.
1925, was read in full and adopted on its final reading
at a regular raeeting of said Town Commission, held on
the 21st day of October ~a. D. 19'!$.
R. O. lV[yers, I~'~ayor (Signed)
Harry Benson,Vice ~,~ayor (Signed)
J. ~. ~'.'~eyers,Clerk (Signed)
Commissioners of the Town of
Boynton, Florida.