Sec. 102-76. - Rental of advertising space on boat, bus or other vehicle.

Every person renting for-profit advertising space in or on any boat, car, bus, truck or other vehicle shall pay a license tax of $1.75 for each such boat, car, bus, truck or other vehicle operated by him.

(Code 1970, § 16½-11(a); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-77. - Game, amusement or recreational devices or facilities not otherwise licensed.

(a)

Every person who operates for a profit any game, amusement or recreational device, contrivance or facility not otherwise licensed by some other section of this Code shall pay a license tax of $9.25 on each such game, amusement or recreational device, contrivance or facility.

(b)

Any person who operates any of the devices described in subsection (a) of this section for profit under the sponsorship of a merchant, shopping center or merchants' association shall be licensed under this article. This license shall be good for one location only; however, the licensee may return to the same location during the same license year without obtaining an additional license other than for any additional devices.

(Code 1970, § 16½-11(b); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-78. - Rental accommodations.

(a)

Every person engaged in the business of renting accommodations, as defined in F.S. ch. 509, except nontransient rented apartment houses, shall pay for each place of business an amount of $0.75 for each room. However, no such establishment shall pay less than $15.00 for the license. The room count to be used in this subsection shall be the same as used by the division of hotels and restaurants of the state department of business regulation. The tax collector shall use the latest room count listed by the department of business regulation, division of hotels and restaurants, when issuing occupational licenses under this section.

(b)

The county shall not originally issue an occupational license to any business coming under this subsection until a license has been procured for such business from the division of hotels and restaurants of the state department of business regulation.

(Code 1970, § 16½-11(c); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-79. - Cemeteries, mausoleums and similar places.

Every person engaged in the business of operating for a profit a cemetery, mausoleum or similar place or institution shall for each place of business pay a license tax of $150.00.

(Code 1970, § 16½-11(d); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-80. - Circuses, carnivals, rodeos and other shows and exhibitions.

(a)

Shows of all kinds, including circuses, vaudeville, minstrels, theatrical, traveling shows, exhibitions or amusement enterprises, including carnivals, rodeos, theatrical games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements, or any exhibition giving performances under tents or temporary structures of any kind, whether such tents or temporary structures are covered or uncovered, shall be assessed a license tax of $225.00.

(b)

For the purposes of this section, the show, riding device, concession or side show charging the highest admission or fee shall be considered the main show in determining the license tax to be levied. When there are more than one of such riding devices, concessions or side shows in this admission or fee price, any one of such may be considered the main show.

(c)

Any of the shows mentioned in this section shall be allowed to operate a side show upon the payment of a license tax of $18.75.

(d)

The following shall be considered side shows on which shall be levied license taxes as provided in subsection (c) of this section:

(1)

All riding devices, including merry-go-rounds, Ferris wheels; corn games; throwing balls; rolling balls; cane racks; knife racks; weighing machines; games or tests of skill or strength; candy machines; sandwich, confectionery or similar stands; or any other booth, unit, tent or stand commonly known as a concession; and

(2)

Every side show, exhibition, display, concert, athletic contest, lecture, minstrel or performance to which admission is charged, a fee collected or a charge is made for anything of value.

(e)

No license shall be issued for a side show unless a license has been procured for a main show or exhibition or structure, and both licenses shall be issued to the same party and for the same day.

(f)

The license taxes provided for by this section shall be collected for each and every tent and for each and every day to which admission is charged. However, annual licenses may be issued to any of the shows or exhibitions mentioned in this section when such show or exhibition is permanently located in one place, upon the payment of six times the full amount of the daily license tax, according to the charge for admission and population as defined and prescribed by this section, but a license so issued shall be good only for the place for which it was originally taken out, and the tax collector shall so state in writing on the face of each such license.

(g)

No fractional license shall be issued under this section.

(h)

Exempt from this section are public fairs, expositions as defined in F.S. ch. 616 and exhibits held by bona fide nonprofit organizations on the premises of a licensed public lodging establishment in connection with a convention.

(Code 1970, § 16½-11(e); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-81. - Itinerant medicine shows with entertainment.

(a)

There is levied a daily license tax of $75.00, in addition to all other licenses, on itinerant medicine shows where entertainment is given incidental to or as a part of an effort to sell any product by such licensee in the county.

(b)

The additional license tax imposed in this section shall be collected and the license issued in the same manner as the licenses provided for in section 102-80

(Code 1970, § 16½-11(f); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-82. - Restaurants, cafes and other eating establishments.

(a)

Every person engaged in the business of operating a restaurant, cafe, snack bar, take out service, dining room, drive-in eating establishment or other public eating place, whether operated in conjunction with some other line of business or not, except dining rooms in licensed public lodging establishments, shall pay a license tax based on the number of people for whom he has seats or accommodations for the service or consumption of food at any one time, in accordance with the following schedule:

(1)

  0— 30 seats .....$ 18.75

(2)

 31— 74 seats .....37.50

(3)

 75—149 seats .....56.25

(4)

150 or more seats .....75.00

(5)

Drive-in restaurants where customers are served while seated in their cars .....37.50

The license tax required by this subsection shall be in addition to the license tax required in subsections (a)(1) through (4) of this section.

(b)

The tax collector shall use the latest list from the division of hotels and restaurants, state department of business regulation, in figuring seating capacity and classifications when issuing occupational licenses under this section.

(Code 1970, § 16½-11(g); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-83. - Contractors.

(a)

Each person who contracts or subcontracts to construct, alter, repair, dismantle or demolish buildings, roads, bridges, viaducts, sewers, water and gas mains or who engages in the business of construction, alteration, repairing, dismantling or demolition of buildings, roads, bridges, viaducts, sewers, water and gas mains must obtain a license as a contractor. The license tax shall be determined by the maximum number of persons actually employed or to be employed during the license year in this county and shall be at the following rate:

  1— 10 .....$ 11.25

 11— 20 .....22.50

 21— 30 .....33.75

 31— 40 .....45.00

 41— 50 .....56.25

 51—100 .....187.50

101—150 .....281.25

151—200 .....375.00

201 or more .....468.75

(b)

In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation.

(Code 1970, § 16½-11(h); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-84. - Dancing or other entertainments.

(a)

Every person who operates any place for profit where dancing is permitted or where entertainment is provided for a charge, such as variety programs or exhibitions, shall pay a license tax of $225.00. The license required by this section shall be in addition to any other license required by law, and the operation of such place shall not be construed to be incidental to some other business. A license may be issued for one night only upon the payment of $150.00, but the tax collector must write across the license the term "good for one night only." No such limitation of licensed units as provided in this section shall affect the license of hotels.

(b)

Exempted from this section are the following:

(1)

Variety exhibitions conducted or exhibited in a motion picture theater which pays the annual occupational license tax as provided by this division.

(2)

Any traveling variety show or band which performs under the control of a charitable or fraternal organization, with the organization putting on the show on its own account and paying the show a fixed compensation, not on a percentage basis.

(3)

Local cultural or concert music organizations or professionals' or artists' organizations which appear under the auspices of such local cultural or concert music organizations.

(4)

Educational institutions and off-campus professional talent, when employed by such institutions for student entertainment, such as sports events, musical concerts, dance bands and dramatic productions, when such activities are produced or conducted under the auspices of such educational institutions.

(5)

Traveling shows put on by local merchants where no admission is charged either directly or by increasing the price of items sold.

(6)

Dances or variety entertainments given by local performers, the proceeds of which are given to local charities.

(7)

Any dance held by any group of private individuals who hold square dances and square dance competitions for recreation rather than profit and where the only charge made is to cover actual expenses incurred by the individuals in sponsoring the square dances or square dance competitions.

(Code 1970, § 16½-11(i); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-85. - Permanent exhibits.

Anyone who operates for a profit in this county a permanent exhibit shall pay a license fee of $187.50 for each exhibit in the county.

(Code 1970, § 16½-11(t); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-86. - Electric power, gas or community antenna television service.

(a)

Every person engaged in the business of furnishing electric power, gas or community antenna television service for a profit shall pay a license tax in the amount of $281.25. However, if such service is franchised by the county and a franchise fee is actually paid, the license tax shall be $187.50.

(b)

Any person serving less than 25 customers shall be exempt from paying this tax.

(c)

Municipal corporations which own and operate their own electric power plants or gas plants shall not be subject to such taxes.

(Code 1970, § 16½-11(j), (j)(1), (j)(2); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-87. - Liquefied petroleum gas distributors, installers or manufacturers.

All persons who deal in liquefied petroleum gas, either as distributors, installers or manufacturers, shall pay the following license taxes; however, such persons shall be exempt from sections 102-83 and 102-86(c):

(1)

Manufacture of appliances and equipment for the use of liquefied petroleum gas .....$125.00

(2)

Installation of equipment to be used with liquefied petroleum gas .....50.00

(3)

Dealer in liquefied petroleum gas, in appliances and equipment for use of such gas and in the installation of appliances and equipment .....125.00

(Code 1970, § 16½-11(j)(3); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-88. - Telegraph systems.

Every person engaged in the business of owning or operating telegraph systems within this county shall pay a license tax of $0.75 per mile, such mileage to be based upon the actual distance from point to point and not upon the number of miles of wire.

(Code 1970, § 16½-11(j)(4); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-89. - Telephone systems.

(a)

Every person engaged in the business of owning or operating telephone systems in this county for profit shall pay a license tax according to the following schedule:

(1)

On the first 500 phones or instruments or fraction thereof, $0.15 for each phone or instrument operated or installed.

(2)

On the second 500 or fraction thereof, $0.15 for each phone or instrument operated or installed.

(3)

On all over 1,000, $0.10 for each phone or instrument operated or installed.

(b)

Owners or managers of telephone systems operated or having installed less than 100 phones or instruments shall not be required to pay a license tax.

(Code 1970, § 16½-11(j)(5); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-90. - Water companies or sewage disposal companies.

(a)

Every person engaged in the business of operating a water company or sewage disposal company shall pay a license tax for each connection or customer served by such water company or sewage disposal company system of $0.05, subject to the following limitations:

(1)

The minimum license tax for any company shall be $18.75, payment of which shall entitle any company having 300 connections or less to an occupational license.

(2)

The maximum charge for any company shall be $187.50. Any company having more than 4,500 connections shall be required to pay only $187.50, regardless of the number of such connections.

(b)

For the purpose of this section, any person furnishing water or sewage disposal service for profit shall be construed to be a water company or sewage disposal company. However, a person having a well or sewage disposal for private use and who may furnish not more than 25 neighbors with water or sewage disposal shall be exempt from this section.

(c)

Municipal corporations which own and operate their own water plant and sewage disposal systems shall not be subject to such license tax.

(d)

For the purpose of ascertaining the number of connections or customers, each license applicant shall provide a notarized statement of the number of connections or customers, signed by an officer of such company or a partner or owner if a partnership or sole proprietorship, certifying that the number of connections or customers is correct to the best knowledge and belief of the signator.

(Code 1970, § 16½-11(j)(6); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 76-8, § 1, 4-20-76; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-91. - Emigrant agents.

(a)

The term "emigrant agent," as contemplated by this section, means any person engaged in hiring laborers or soliciting emigrants in this county to be employed beyond the limits of this county; provided, however, this section shall not apply to the United States employment service, the war manpower commission, the division of labor and employment opportunities of the department of commerce or any state or federal agency engaged in recruiting or referring laborers for employment beyond the limits of this county.

(b)

No person shall carry on the business of an emigrant agent in this county without first obtaining a license from the tax collector.

(c)

Any person shall be entitled to a license under this section, which shall be good for one year, upon the payment to the county tax collector of $1,875.00.

(Code 1970, § 16½-11(k); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-92. - Fortunetellers and similar occupations.

(a)

Every fortuneteller, clairvoyant, palmist, astrologer, phrenologist, character reader, spirit medium, absent treatment healer or mental healer and every person engaged in any occupation of a similar nature shall pay a license tax of $225.00. This section does not apply to Christian churches who heal the sick by prayers or regularly ordained ministers of churches who are members of the Florida State Spiritualist Ministerial Association whose charter is filed in the Library of Congress and on record in the state capitol in Tallahassee.

(b)

No license to engage in the occupation of fortunetelling or any other pursuit for which a license is required by this section shall be issued to any person unless such person holds a permit given by the board of county commissioners. No permit shall be issued until after the following conditions are fulfilled:

(1)

The applicant shall be resident of the state.

(2)

The applicant shall establish good moral character.

(3)

The application, with a recent photograph of the applicant, shall be presented to the county administrator, who shall conduct an investigation and examination of the applicant and report the results to the board of county commissioners at its next regular or special meeting.

(4)

The board of county commissioners shall consider the application and the report of the county administrator and order the permit either issued or denied. The order of the board of county commissioners shall be made in triplicate, with the original given to the applicant, one copy retained by the clerk and one by the tax collector.

(5)

All county law enforcement officers shall aid and assist the county administrator in conducting the examination of any applicant for the permit required for this subsection.

(c)

Every licensee to whom this section is applicable shall at all times while engaging in the occupation for which licensed display at his place of business both his license and the permit. Failure or refusal to do so shall be prima facie evidence of engaging in such occupation without a license.

(d)

Anyone guilty of engaging in any occupation regulated by this section without a license and the permit required in this subsection, or who shall obtain any such permit or license by fraud or deceit shall be guilty of an offense.

(Code 1970, § 16½-11(l), (m); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-01, § 1, 1-19-82; Ord. No. 82-19, § 3, 8-24-82; Ord. No. 87-13, § 1, 4-7-87)

Sec. 102-93. - Insurance adjusters.

Every person acting as an insurance adjuster shall pay a license tax in the amount of $15.00. This section shall not apply to insurance agents.

(Code 1970, § 16½-11(n); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-94. - Scrap metal processors, junk dealers.

(a)

Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Junk means old or scrap copper; brass; rope; rags; batteries; paper; trash; rubber; debris; waste; junked, dismantled or wrecked automobiles or parts thereof; iron, steel and other old scrap ferrous or nonferrous material.

Junk dealer means any person who is not a traveling junk dealer within the purview of subsection (d) of this section and who is engaged in the business of maintaining and operating a junkyard.

Junkyard means an establishment or place of business which is maintained, operated or used for storing, keeping, buying or selling junk or for the maintenance or operation of an automobile graveyard, and the term includes garbage dumps and sanitary fills.

Metal means copper, brass and bronze pipe, piping and tubing and wire which is or can be used for transmission or distribution in a utility or communications system.

Scrap metal processing plant means an establishment or place of business maintaining and operating machinery and equipment used to process scrap iron, steel and other metals to specifications and prescribed by and for sale to mills and foundries.

Scrap metal processor means a person maintaining and operating a scrap metal processing plant.

Transmission or distribution means that part of a utility or communications system which extends from the point of origin of such utility or communications system to the service entrance of the consumer or user.

(b)

Scrap metal processors. Every person engaged in business as a scrap metal processor shall pay a license tax of $150.00.

(c)

Junk dealers generally. Every person engaged in business as a junk dealer shall pay a license tax of $100.00.

(d)

Traveling junk dealers. Each person who travels from place to place within the county purchasing junk shall pay a license tax of $30.00 and he shall, before leaving any village or incorporated town or city, submit to the chief of police or marshal a list of the junk he has purchased, together with the name and permanent address of the person from whom purchased.

(Code 1970, § 16½-11(o), (p); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-95. - Manufacturing, processing, quarrying.

(a)

Every person engaged in the business of manufacturing, processing, quarrying or mining must obtain a license under this article. The amount of the license tax shall be determined by the maximum number of persons actually employed or to be employed during the license year in the county and shall be at the following rate:

 1—10 .....$ 18.75

11—20 .....37.50

21—30 .....56.25

31—40 .....75.00

41—50 .....112.50

51 or more .....187.50

(b)

In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation.

(Code 1970, § 16½-11(q); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-96. - Theatrical performances, motion picture shows, drive-in theaters.

The owner, manager or lessor of a theater or hall employing traveling troupes, theatrical, operatic or minstrel, giving performances in buildings fitted up for such purposes or moving picture shows giving exhibitions in buildings permanently used for such purposes or drive-in theaters shall be allowed to give as many performances or exhibitions in such building, theater or area as they wish on payment of a license tax of $300.00 per annum.

(Code 1970, § 16½-11(r); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-97. - Pawnbrokers.

(a)

Every person engaged in the business of pawnbroker shall pay a license tax of $300.00 per annum.

(b)

No person licensed to engage in the small loan business under F.S. ch. 516 shall act as a pawnbroker.

(Code 1970, § 16½-11(s), (s)(1); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-98. - Services.

(a)

Every person engaged in the practice of any profession who offers his service either directly or indirectly to the public for a consideration, whether or not such endeavor is regulated by law, shall pay a license tax of $30.00 for the privilege of practicing, which license shall not relieve the person from the payment of any license tax imposed on any business operated by him.

(b)

Every person engaged in any business in this county as owner, agent or otherwise who performs some service for the public in return for a consideration shall pay a license tax based on the maximum number of persons actually employed or to be employed during the license year, in the following amount:

 1— 5 .....$ 13.75

 6—10 .....33.75

11—15 .....50.00

16—20 .....70.00

21 or more .....93.75

(1)

No license shall be required under this subsection for any business, the principal function of which is the performance of some service for the public in return for a consideration when the nature of the service is such that an occupational license is required of the business by some other law of this state, but this shall not be construed to exempt service departments of merchandising and other lines of business from the license required by this subsection, with the exception of gasoline service stations with not more than three persons engaged in the performance of a service for a consideration.

(2)

In determining the number of persons employed, all principals shall be deemed employees and shall be included in the calculation.

(Code 1970, § 16½-11(u), (v); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-99. - Retailers.

(a)

Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Retail sale or sale at retail means any sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property, provided that no sale shall be construed to be a retail sale when goods, wares and merchandise are sold in wholesale quantities at wholesale prices by licensed wholesale dealers under standing orders or through outside salesmen, as distinguished from sales of small packages at retail prices, or when goods, wares and merchandise are sold in wholesale quantities and at wholesale prices to any governmental institution, subdivision or agency.

Retailer includes every person engaged in the business of making sales at retail. The term "retailer" shall not include bulk plants or filling stations engaging principally in the sale of gasoline and other petroleum products; ice plants or ice dealers engaging principally in the sale of ice; bakeries and other manufacturing or processing plants selling only the products manufactured or processed therein; or restaurants, cafes, cafeterias, hotels and liquor stores; provided, however, that where food or intoxicating liquors are sold in connection with a principal business, but only incidental thereto, the principal business shall not be exempt from the license tax imposed in this section. Incidental sales not otherwise excepted in this definition made by a licensed wholesaler to consumers at wholesale prices shall not be construed to be retail sales unless such sales exceed five percent of such wholesaler's total sale.

(b)

Tax levied. For the privilege of conducting, engaging in and carrying on the business of a retailer, there is levied and assessed upon every person for each store located and operated within this county by such person an annual license tax of $30.00.

(Code 1970, § 16½-11(w); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-100. - Schools, colleges or other institutions operated for profit.

Every person engaged in the business of operating a school, college or other educational or training institution for profit shall pay a license tax of $30.00 for each place of business, except that persons giving lessons or instructions in their homes without assistants or a staff shall not be required to pay a license tax.

(Code 1970, § 16½-11(x); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-101. - Trading, bartering, buying, lending or selling personal property.

(a)

Intangible personal property. Every person engaged in the business of trading, bartering, buying, lending or selling intangible personal property, whether as owner, agent, broker or otherwise, shall pay a license tax of $75.00 for each place of business. No license shall be required under this subsection where the trading, bartering, buying, lending or selling is incidental to and a part of some other business classification on which an occupational license tax is imposed by this article or other law of the state.

(b)

Tangible personal property. Every person engaged in the business of trading, bartering, serving or selling tangible personal property, as owner, agent, broker or otherwise, shall pay a license tax of $30.00, which shall entitle him to maintain one place of business, stationary or movable, and shall pay $30.00 for each additional place of business, provided that the license for each bulk plant or depot of wholesale dealers in petroleum products shall be $75.00. This is not required of a person for a one- or two-day garage or yard sale one time per year. Vehicles used by any person for the sale and delivery of tangible personal property at wholesale from his established place of business on which a license is paid shall not be construed to be separate places of business, and no license may be levied on such vehicles or the operators thereof as salesmen or otherwise by the county. No license shall be required under this subsection where the trading, buying, bartering, serving or selling of tangible personal property is a necessary incident of some other business classification for which an occupational license is required by this article and is carried on at the place of business licensed under such other classification, nor shall this subsection apply to any person engaged in the sale of motor vehicles or principally in the sale at retail of gasoline and other petroleum products.

(Code 1970, § 16½-11(y); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 78-13, § 2, 3-8-78; Ord. No. 80-02, § 3, 8-19-80; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-102. - Vending machines.

(a)

Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Laundry equipment means any equipment necessary for the operation of a coin-operated laundry, including washers, dryers, pressing or ironing machines and soap, bleach and laundry bag dispensing machines.

Merchandise vending machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and dispenses merchandise without the necessity of replenishing the device between each operation.

Merchandise vending machine operator means any person who operates for a profit 35 or more merchandise vending machines.

Service vending machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token or paper currency and which dispenses some service or amusement.

Service vending machine operator means any person who operates for a profit 35 or more service vending machines.

(b)

Tax levied. Any person who operates for a profit or allows to be operated for a profit in his place of business or on his property any of the vending machines described in subsection (a) of this section shall pay a license tax according to the following schedule:

(1)

Merchandise vending machines, $9.25 for each machine. When any merchandise vending machine is located in and operated only in a place of business for which a license has been duly issued for trading, buying, bartering, serving or selling tangible personal property under section 102-101 or other laws of this state, the license tax shall be $3.75 for each machine.

(2)

Merchandise vending machine operators, $150.00 and a further annual license tax of $0.75 for each machine.

(3)

Service vending machines, $9.25 for each machine.

(4)

Service vending machine operators, $225.75 and a further annual license tax of $2.25 for each machine.

(5)

Laundry equipment, $0.75 for each piece of equipment.

(6)

Coin-operated radio, television and similar devices installed in businesses providing housing accommodations for the traveling public, $21.00 for coin-operated radios, television sets, vibrating mattresses or similar devices installed in guestrooms in hotels, tourist homes, tourist courts, roominghouses and other businesses providing housing accommodations for the traveling public and a further annual license tax of $0.25 for each device.

(7)

Penny vending machines, $0.75 for each machine.

(c)

Exemptions. The following vending machines and lockers are exempt from the tax levied by this section:

(1)

All vending machines which dispense only United States postage stamps, unadulterated state-produced citrus juices or newspapers.

(2)

Penny-operated vending machines located in licensed places of business and dispensing only nuts, citrus juices and other food products.

(3)

Coin-operated parcel-checking lockers and toilet locks used in railroad, bus, airport stations or depots and in hotels, boardinghouses, restaurants and restrooms for the convenience of the public.

(4)

All coin-operated telephones which are otherwise subject to tax under this article.

(d)

Sticker or decal. All machines licensed under subsections (b)(1), (2) and (3) of this section shall display in a prominent place on each machine a proper sticker or decal, to be furnished or approved by the tax collector, showing that the tax has been paid.

(e)

Notice of delinquent taxes. Whenever any tax collector shall find any vending machine required to be licensed under this section to be operated without a current valid license, he shall attach to the machine a notice of delinquent taxes, such form to be provided or approved by the department of revenue. Any person who removes notice of delinquent taxes or who removes any moneys from the machine before license taxes are paid shall be guilty of an offense.

(Code 1970, § 16½-11(z)(1)—(9); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-103. - Other businesses.

Every person engaged in the operation of any business of such nature that no license can be properly required for it under this division shall pay a license tax of $225.00.

(Code 1970, § 16½-11(z)(10); Ord. No. 75-06, § 11, 2-25-75)

Sec. 102-104. - Promoters, shopping center associations or mall merchants holding exhibitions at which property is sold.

(a)

If a promoter, shopping center association or mall merchant association wishes to hold exhibitions, demonstrations or other similar activities conducted on the premises of a shopping center or mall at which tangible personal property is offered for sale, such promoter, shopping center association or mall merchant association shall pay a tax based upon the number of anticipated exhibitors at such show, according to the following schedule:

 1— 25 .....$ 50.00

26— 50 .....100.00

51— 75 .....150.00

76—100 .....200.00

Above 100 .....250.00

(b)

In addition, a promoter, shopping center association or mall merchant association may, at its option, purchase one annual license for $1,000.00, which license will entitle the promoter, shopping center association or mall merchant association to hold such shows with an unlimited number of exhibitors as frequently as may be desired throughout the year. The payment by the promoter, shopping center association or mall merchant association of the tax prescribed by this section shall dispense with the necessity of the individual exhibitors having to pay a tax under this section.

(Code 1970, § 16½-11(aa); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)

Sec. 102-105. - Flea markets.

(a)

Every person engaged in the business of operating a flea market, whether as owner, agent, broker or otherwise, shall pay a license tax based on the number of stalls, spaces or booths available for rent within the flea market. For purposes of determining the number of stalls, spaces or booths available for rent, the rate shall reflect the maximum number of stalls, spaces or booths actually rented or to be rented during the license year. The license tax shall be at the following rate:

(b)

No person operating a booth within the flea market shall be required to purchase an occupational license in the county in order to operate the booth.

(Code 1970, § 16½-11(bb); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82; Ord. No. 85-14, § 1, 8-27-85)

Secs. 102-106—102-150. - Reserved.