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O#12 ORDINANCE NO. 12 Occupational Taxes. Sec. 1. No person, frim or corporation shall within the Town, engage in or manage a ry business, profession or occupation mentioned in this Ordinance, unless he, or she or it shall have procured therefor a Town License from the Tax Collector, which shall be countersigned by the Clerk. This license shall be issued to such person, firm or cor- ooration upon payment of the amount hereinafter specified in this Ordinance, together with a fee of twenty-five cents to the Tax Collector. Sec. 2. 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 may be transferred, with the business for which it was taken out, when there is a bona fide sale of the property used and employed in such business. Such transferred license shall not be good for any longer time, or any other place, than that for which it was originally issued. No transfer of a license shall take effect until the l~[ayor shall approve such trans- fer, and endorse his approval on said license. Sec. 3. All licenses shall be payable on or before the first day of October of each year. No license shall be i.'~sued for any fractional portion of a yes, r, except that any license not otherwise specified in this Ordinance, may be issued on or after the first day of April 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. Sec. 4. The price of yearly licenses to be issued to persons, forms or corporations in this Town managing or engaging in, the business, professions or occupations hereinafter specified in this Ordinance shall be as here- inafter stated. Sec. 5. Auctioneers shall pay a license tax of Five Dollars (~5.00) . Sec. 6. Automobiles, garages for keeping, storing, caring for and repairing automobiles or other horseless vehicles belonging to the public shall each pay a license tax of Five Dollars ($5.00). Provided that when a license is granted for an automobile agency or garage charged with the sale of automobiles, no license tax shall be collected from such automobile garage or agency for keeping, storing, caring for and repairing automobiles. Sec. 7. Automobiles, agencies or persons, firms or corporations engaged in the sale of automobiles, auto trucks or motorcycles, shall pay for each place of busi- ness a license tax of Five Dollars ($5.00). Sec. 8. Automobiles when used for hire, chartered or when charge is made for use thereof in any manner or form whatsoever, the owner or operator thereof within the Town limits of the Town of Boynton shall pay annually a license tax as follows: Passenger Vehicles. ~otorcycles. ~l.O0 For any automobile or other motor driven vehicle with a seating capacity of one and not more than five persons. Automobiles of more than 25 horse power and not more than 40 horse power. 6.00 Automobiles of more than 40 horse power and not more than OO horse power. Automobiles of more than 60 horse power. Any type of automobile seating ten or more passengers. Motor Trucks. (For hauling any load other than passengers). Trucks of not more than one ton. Trucks of more than one tone and not more than two tons. Trucks of more than two tons and not more than four tons. Trucks of more than four tons. 52.50 7.50 15.00 50.00 Sec. 9. Banks, bankers and t~ust companies or persons, firms or brokers doing a banking business, whether incorporated or not, having a capital or Ten Thousand Dolllars (~lO,O00.00) or less ~all pay a license tax of Five Dollars ($5.00); and having a capi- tal of Fifty Thousand Dollars (~50,000.00) or more than Ten Thousand Dollars ($10,000.00) shall p~y a license tax of Seven Dollars and Fifty Cents ($7.50); and having a capital of One Hundred Thousand Dollars ($100,000.00) or more than Fifty Thousand Dollars ($50,000.00) shall pay a license tax of Twelve Dollars and Fifty Cents ($~2.50) Sec. 10. Barber shops running one chair shall pay 17.50 50.00 12.50 5.OO a license tax of Fifty Cents (50~); and running two chairs shall pay a license tax of One Dollar ($1.00); and running three chairs shall pay a license tax of One Dollar and Fifty Cents ($1.50); and running four chairs and not more than six chairs shall pay a license tax of Two Dollars and Fifty Cents ($2.50) . Sec. 1t. Billiard of billiard tables kept for public use or profit shall pay a license tax of Five Dollars ($5.00) for each table. Provided that no license shall be issued to a minor. Sec. 12. Bic.ycles, each agent for, shall pay a license tax of Two Dollars (;~2.00). Sec. 13. Commission merchants handling shipments on consignment or commission only shall pay a license tax of Five Dollars ($5.00). Commission merchants carrying a stock of merchandise, fruits, vegetables and track, who buy and sell outright at retail or wholesale shall pay a merchsnt,s license as provided in this Ordinance. Sec. 14. Chewing-gum stands, candy stands or cold drink stands shall each pay a license tax of Two Dollars (~$2.00). Provided that this shall not apply to stands operating in connection with another business. Sec. 15. Contractors, all kinds of general contrac- tors shall pay a license tax of Five Dollars ($5.00). Provided that no license shall be required of a building contractor other than one having an established place of business. Sec. 16. Detective, each individual who is employed as a private detective shall pay a license tax of Five Dollars (~8.00). Provided that nothing in this section shall be construed to apply to any person or persons em- ployed by the State, County or a municipality as an au- thorized police or police officer. Sec. 17. Dogs, each owner of a dog running at large within the Town limits shall pay a license tax of One Dollar ($1.00) for each dog. Sec. 18. Bitches, each owner of a bitch running at large within the ~own limits shall pay a license tax of ~vo Dollars and ~ifty Cents ('~ ~2. $0). Sec. 19. Express company, each express company doing business in this Town and having an office in this Town shall pay a license tax of Five Dollars (.~5.00). Sec. 20. Gasoline, wholesale dealers in, shall pay a license tax of Five Dollars (~8.00). Sec. 21. Hotels, boarding houses or lodging houses haying accommodations fo~ ~00 or more lodgers or boarders shall each pay a license tax of Seventy-five Dollars ($78.00); with accommodations for 200 persons and less than ~00 persons shall pay a license tax of Sixty Dollars ($80.00); with accommodations for 100 persons and less than ~00 persons shall pay a license tax of Forty Dollars ($~0.00)'; with accommodations for 75 persons and less than 100 persons shall pay a license tax of Twenty-five Dollars (~25.00); with accon~modations for 50 persons and less than 75 persons shall pay a license tax of T~velve Dollars ~lS .00); with accommodations for ~5 persons and less than 80 persons shall pay a license tax of Seven Dollars and ~ifty Cents (~97.50!; with accommodations for 15 persons and less than 25 persons shall pay a license tax of Five Dol~lars ($8.00); with accommodations for l0 persons and less than 15 persons shall pay a license tax of T~o Dollars and Fifty Cents (75~.~0). Accommodations for lodgers or boarders s?~ll be construed to mean the number of beds habitually kept for such lodgers or boarders and not the number of rooms in the house. Provided that a widow owning property valued at Five Thousand Dollars (~$5,000.00) or less shall not be required to pay a license tax for conducting a boarding hous e. Sec. ~2. Lawyers shall be required to pay a license tax of Five Dollars (~5.00). Provided t~at this tax shall extend to each member of a law firm individually. Sec. ~8. Lightning rods, dealers in, shall pay a license tax of Twenty-five Dollars (~25.00) ~Then pe.rma- nently located. Non-residents shall each pay a license tax of Twenty-five Dollars (~9.5.00). Sec. P~. Merchants, druggists and shop-keepers shall pay a license tax as follows: for the first One Thousand Dollars (~l,000.O0) or fraction of One Thousand Dollars (~$1,000.00) of stock or merchandise Five Dollars (~5.00) for each place of business, and One Dollar (~l.O0) for each additional One Thousand Dollars (~.~l,O00.O0) or frac- tion thereof. Provided that the words "stock of merchan- dise'' shall be held to mean the cash value of the merchan- dise or goods on hand and not the amount of capital stock invested in the business; and provided further that any merchant keeping sewing machines in stock for sale in the same manner as other merchandise shall not be taxed as a sewing machine agent or dealer. Sec. 25. ~erry-go-rounds, managers or owners of, shall pay a license tax of Twelve Dollars and Fifty Cents (~1~.50). Sec. ~8. ~eats, dealers in fresh meats and packing house products at wholesale, packed or refrigerated, whe~ not connected with an ice factory shall pay a license t~ of Five Dollars (q~5.00). Dealers dealing in fresh meats selling outright shall pay a license tax of Two Dollars and Fift, y Cents ($~.50). Provided that the license tax shall not be required of any persons selling fresh meats of their own raising and for the benefit of such person or his or her agent. Provided that this shall not apply to merchants w}]o also do a general mercantile business. Sec. 2~. Opticians permanently located shall pay a license tax of Five Dollars (~.00). Opticians, non- residents or travelling, shall pay a license of Twelve Dollars and Fifty Cents (~l~.50). Sec. ~8.0steopaths shall each pay a license tax of Five Dollars (~5.00) . Sec. 29. Palmists or fortune tellers shall each pay a license tax of Fifty Dollars ($50.00). Sec. Z0. Peddlers or merchants not otherwise speci- fically stated in the lists of occupations and license taxes of this Town st~all pay a license tax of Twenty- five Dolla~,s (~25.00). Dealers without license who shall bargain or sell any goods, wares or merchandise for cash or otherwise, by sample or any other way, for present or future delivery to any person whatsoever, by himself or agent or agents, following after to deliver and collect for same, except a licensed dealer, shall be deemed a peddler under this section. This section shall include peddlers of clocks, stoves or ranges and sewing machine agents, whether selling by sample or on fUture delivery or otherwise. Provided that permanently or locally es- tablished agents shall exempt from the provisions of this section. Sec. 31. Photographers when permanently located shall each pay a license tax of Two Dollars and Fifty Cents (~2.80). Photographers, not residents or tra- velling, shall each pay a license tax of Five Dollars ($5.00) Sec. 32. Pavm brokers, persons, firms or corpora- tions engaged in the business, shall each pay a license tax of Ten Dollars (~10.00). Sec. 35. Railroad, each rialroad whose tracks ex- tend into or over the corporate limits of this Town shall pay a license tax of Five Dollars ($5.00). Sec. 54. Real estate agents or agencies, in- cluding rent and rent collecting agencies and each active member of said agency shall pay a license tax of Five Dollars (~5.00). Sec. 35. Shows of all kinds, including circuses, vaudeville, minstrels, theatrical or other exhibitions giving performances in tents or temporary structures of any kind, whether such tents or temporary structures be covered or uncovered, shall pay a license tax for each day of Fi ~ Dollars ($5.00). Shows or places where en- tertainments or exhibitions are given such as concerts, balls, dances, variety performances, music or otherwise for profit, shall each pay a license tax of Ten Dollars ($10.00). Provided that owners or managers of theaters or halls giving performances in buildings fitted up for such purposes, or motion pictures, giving exhibitions in buildi~gs permanently used for such purposes, shall have right to give as many performances or exhibitions in such buildings or theater as they may wish without further license tax. Sec. $6. Fish, dealers in or shippers of, shall pay a license tax of Dollars (~ The above Ordinance iQ'o. 12 having been read in full at a ~eettng of the Town Commission of the Town of Boynt~a, Florida, held on the 20th day of September A. D. 1921, was adopted and passed at a Regular I~.~eeting of said Commission held on the 30th day of September A. D. 1921, and a copy thereof posted at the front door of the Town Hall at ~oynton, Florida, on the 30th day of Septen,ber A. D. 1921. t~. B. ~urray, ~ayor (Signed) J. C. Powell,Clerk (Signed) Commissioners of the Town of Boynton, Florida.