[HISTORY: Adopted by the Town Council of the Town of Zolfo Springs 5-16-1991
by Ord. No. 91-4. Amendments noted where applicable.]
No person shall engage in or manage any business, profession or occupation
in the corporate limits of the Town of Zolfo Springs without having obtained
an occupational license as required by this chapter or other law of this state.
When used in this chapter, the following terms and phrases shall have
the meanings ascribed to them in this section, except when the context clearly
indicates a different meaning:
- BUSINESS, PROFESSION and OCCUPATION
- Does not include the customary religious, charitable, or educational activities of nonprofit religious, nonprofit charitable, and nonprofit educational institutions in this state, which institutions are more particularly defined and limited as follows:
- A. Churches and ecclesiastical or denominational organizations or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on, and also means church cemeteries.
- B. State tax-supported or parochial, church and nonprofit 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, the Department of Education or the Florida Council of Independent Schools. Nonprofit libraries, art galleries and museums open to the public are defined as educational institutions and eligible for exemption.
- C. Only nonprofit corporations operating physical facilities in this state at which are provided charitable services, a reasonable percentage of which are without cost to those unable to pay.
- LOCAL GOVERNING AUTHORITY
- The governing body of any county or incorporated municipality of this state.
- LOCAL OCCUPATIONAL LICENSE
- The method by which a local governing authority grants the privilege of engaging in or managing any business, profession or occupation within its jurisdiction. It does not mean any fees or licenses paid to any board, commission or officer for permits, registration, examination or inspection. Unless otherwise provided by law, these are deemed to be regulatory and in addition to, but not in lieu of, any local occupational license imposed under the provisions of this chapter.
- PERSON
- Any individual, firm, partnership, joint adventure, syndicate, or other group or combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary and includes the plural as well as the singular.
- TAXPAYER
- Any person liable for taxes imposed under the provisions of this chapter; any agent required to file and pay any taxes imposed hereunder; and the heirs, successors, assignees and transferees of any such person or agent.
A.
No license shall be issued except upon written application
of the person applying for the same. The Town Clerk, before issuing a license
based upon any contingency, shall require the person applying for such license
to file, under oath, a statement giving full and complete information relative
to the contingency. The application and statement required by this section
shall be retained as a part of the records of the Town Clerk's office. The
Town Clerk shall ensure that each applicant for an initial license or transfer
of location has received land use approval for the location where the business
is to be conducted prior to issuance of said license.
B.
The Town Clerk shall fill out and validate each license
before issuing the same to the person paying him the necessary amount therefor.
The person obtaining the license shall keep the same displayed conspicuously
at the place of business and in such a manner as to be open to the view of
the public and subject to the inspection of all duly authorized officers of
the Town. 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.
A.
No license shall be issued for more than one year, and
all licenses shall expire at 12:00 midnight on September 30 of each year,
except as otherwise provided by law.
B.
All business licenses may be transferred to a new owner
where there is a bona fide sale of the business upon payment of a transfer
fee as set forth from time to time by resolution of the Town Council and presentation
of evidence of the sale and the original license.[1]
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 may be issued a license
during the second half of the license year upon the payment of 1/2 of the
amount fixed as the price of such license for one year.
A.
Whenever any license tax provided by this chapter, to
be paid to the Town Clerk, shall not be paid by the due date of October 1,
the tax shall be considered delinquent and subject to a delinquency penalty
of 10% for the month of October, plus an additional five-percent penalty for
each month of delinquency thereafter until paid, provided that the total delinquency
penalty shall not exceed 25% of the occupational license fee for the delinquent
establishment.
B.
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 25% of the license determined
to be due, in addition to any other penalty provided by this chapter.
No person shall knowingly make a false statement relative to any application for an occupational license required pursuant to the provisions of this chapter, under penalty as described in § 205-8 of this chapter.
Violations of this chapter shall be prosecuted in the same manner as
misdemeanors are prosecuted. Such violations shall be prosecuted in the name
of the state in a court of misdemeanors by the prosecuting attorney thereof
and, upon conviction, shall be punished by a fine not to exceed $500 or by
imprisonment in the county jail not to exceed 60 days or by both such fine
and imprisonment. Each day any violations of any provisions of this chapter
shall continue shall constitute a separate offense, unless otherwise provided.
Fees or licenses paid to any municipality board, commission or officer
for permits, registration, examination or inspection are hereby deemed to
be regulatory and in addition to and not in lieu of any local occupational
license imposed under the provisions of this chapter unless otherwise provided
by general law.
The amount charged for each occupational license issued shall be as
set forth from time to time by resolution of the Town Council.
This chapter is subject to all occupational license tax exemptions as defined in F.S. Ch. 205 and any future amendments thereto.
