Town of Zolfo Springs, FL
Hardee County
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Table of Contents
Table of Contents
[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]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
C. 
Upon written request and presentation of the original license, any license may be transferred from one location to another location in the same municipality upon payment of a transfer fee as set forth from time to time by resolution of the Town Council.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
This chapter is subject to all occupational license tax exemptions as defined in F.S. Ch. 205 and any future amendments thereto.