Ordinance 013 Occupational License FeePage , ~~
ORDINANCE #13
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AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH PALM
BEACH, FLORIDA, LEVYING AN OCCUPATIONAL LICENSE TAX UPON EACH AND EVERY BUSINESS,
PROFESSION AND OCCUPATION ENGAGED IN OR CARRIED ON, WHOLLY OR IN PART, WITHIN THE
CORPORATE LIMITS OF THE VILLAGE; PROVIDING REGULATIONS FOR THE COLLECTION OF SUCH
LICENSE TAX, INCLUDING PENALTIES; AND FOR OTHER PURPOSES.
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BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF NORTH
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PALM BEACH, FLORIDA, AS FOLLOWS:
Section 1. A tax is hereby imposed by the Village upon each and
every business, profession and occupation engaged in or carried on, either. wholly
or in part, within the corporate limits of the Village in the respective amounts
hereinafter set forth; and every person engaging in, carrying on, managing or
practicing any business, profession or occupation, either wholly or in part, with-
in the corporate limits of the Village is hereby required to pay to the Village a
tax in the amount designated. The amount of such tax specified shall be on the basis
of one year.
Section 2. Before the Village shall be required to issue a license
for engaging in or carrying on any of the businesses, professions or occupations
specified and set forth herein, it shall be the duty of the applicant to file an
application with the Village Manager, such application to be in the form provided
by the Village Manager.
Section 3. All licenses shall expire on the 31st day of December
of each year. No license shall be issued for more than one year. For each license
obtained between June 30th and December 31st, one-half of the full tax for one year
shall be paid except as otherwise provided for. For each license obtained between
April 1st and June 30th, three-quarters of the full tax for one year shall be paid
except as otherwise provided for. Upon payment of such tax, the Village shall
issue to the person paying the same a receipt or license signed by an official of
the Village, which receipt or license shall expire at the end of the period for
which such license is issued, as hereinabove specified.
Section 4. Whenever the amount of the license applied for depends
upon the amount of stock in trade carried by the applicant, or the number of rooms
in a hotel or rooming house, or the number of employees, or on any other facts not
within the personal knowledge of the Village Manager, no license shall be issued
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until the applicant therefor has made and filed with the Village Manager an
affidavit, duly authenticated, setting forth the amount of his stock in trade,
number of rooms in his hotel or rooming house, or other facts upon which the
amount of such license depends.
to location.
Section 5, No license shall be transferred except from location
Section 6. No license issued under the provisions of this ordi-
nance shall protect any person from prosecution for transacting any business,
trade or profession not covered by such license, or shall protect' any merchant
doing business with a greater stock in trade than covered by such license, or
any hotel keeper or rooming house keeper having a greater number of rooms than
is covered by such license. Any license issued upon any false statement made
under oath shall be considered as void ab initio and shall not protect the
holder thereof from prosecution for transacting business without a license.
Section 7. Where the principal, master or employer has complied
with the provisions of this ordinance, it shall be unnecessary for his agent,
servant or employee to comply herewith, unless otheruaise expressly provided for
herein; provided, however, that in the event such principal, master or employer
shall not have complied with this ordinance, each of his agents, servants or
employees shall be subject to prosecution, and upon conviction, to fine or
imprisonment to the same extent as his principal, master or employer.
Section 8. Any license hereafter issued by the Village may be
temporarily suspended or absolutely revoked or cancelled by a majority vote
of the Village Council, when such council shall have ascertained and determined,
in the exercise of its sound discretion, that such action will promote the public
peace, health, safety, welfare, harmony or good order of the neighborhood in
which the licensee's place of business is located; provided, however, that in the
case of the revocation and cancellation of such license, the Village shall refund
to such licensee the pro rata unearned or unused portion of his license, provided,
further, that no refund shall be made where the license is temporarily suspended.
Section 9. Disabled veterans ofWorld War I, World War II and the
Spanish War, all confirmed cripples, deaf and dumb persons and invalids physical-
ly incapable of manual labor, widows with minor dependents and persons sixty-five
years of age, or older, shall be allowed the same exemptions as such persons are
now or shall hereafter be entitled to by law in connection with state and county
licenses.
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Section i0. It shall be unlawful for any person to engage in
any trade, business, profession or occupation within the Village without a
license or upon a license issued upon false statements made by any person, or
in his behalf. Any person engaged in any trade, business, profession or oc-
cupation within the Village without a license or under a license issued upon
false statement made by such pezson, or in his behalf, shall and is hereby
' required to pay the following penalties in addition to the license fees
hereinabove provided for:
After April 1st -- 10% of license fee.
After April 15th -~-20% of license fee.
• In addition to the foregoing penalties hereinabove
provided for, any person engaged in any trade, business, profession or occu-
pat ion within the Village without a license or under a license issued upon
false statement made by such. person, or in their behalf, shall upon convic-
tion thereof, be punished by a fine of not exceeding Five Hundred Dollars
($500.00) or by imprisonment not exceeding sixty (60) days, or by both such
fine and imprisonment.
In any prosecution under this ordinance, the fact that
such person is open for business, shall be prima facie evidence of engaging
in such trade, business, profession or occupation, and the burden shall be
upon the defendant to rebut the same.
Section 11. The amount which shall be paid by the several
firms, persons or associations engaging in or managing businesses, professions
or occupations for which a license is required are hereby fixed as follows: -
Architect $35.00
Brokers, Merchandise 100.00
Bulldozer Contractor or Operator .35.00
Caretakers, Gardeners 15.00_
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Contractor, General
1 to 6 employees 75.00
7 to 10 employees 125.00
11 to 15 employees 200.00
16 to 20 employees 250.00
Over 20 employees 350.00
Electrical Contractors
1 to 6 em~oloyees 75.00
7 to 10 employees 110.00
11 to 15 employees 180.00
16 to 20 employees 225.00
Over 20 employees 300.00
' Plumbing Contractors
1 to 6 employees 75.00
7 to 10 employees 110.00
11 to 15 employees 180.00
16 to 20 employees 225.00
Over 20 employees 300.00
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All other contractors including specifically, without
limitation, heavy construction, engineering, flooring,
masonry, painting, paving, plastering, refrigeration,
roofing and sheet metal, structural steel, tale or
terrazzo, and any other type of contractor, shall pay
the same license fee as provided for contractor, general,
above.
Milk Dealers, per truck $ 15.00
Electric Light and Power Company 500.00
Gas Companies 500.00
Glaziers or Glazing Windows 15.00
Grass or Sod Dealers 35.00
Insurance Adjusters 15.00
Casualty and Liability Insurance Companies 35.00
Fire Insurance Companies 35.00
Industrial Insurance Companies 50.00
Life Insurance Companies 50.00
Insurance Agency Salesmen 5.00
Landscape Architect and/or Contractors
1 to 6 employees $75.00
7 to 10 employees 125.00
11 to 15 employees 200.00
16 to 20 employees 250.00
Over 20 employees 350.00
Laundries, Dry Cleaning, each truck 20.00
Power Spraying Company, horticulture 35.00
Real Estate
Broker 30.00
Salesmen 6.00
Telephone Company 500.00
Unclassified Service 35.00
Water Companies 500.00
FIRST READING the 11 day of rlarch, 1957.
SECOND, FINAL READING AND PASSAGE the 25th day of March, 1957.
(SEAL)
ATTEST:
S/ R. C. Tufford
Village Clerk
S/ Charles A. Cunningham
Mayor