sessor of Taxes shall receive the same rate of commission for assessing the county tax, to be allowed by the County Commissioners and paid by the County Treasurer. When the Tax Book is received by the Comptroller from the County Assessor of Taxes, examined and found to be correct, then the Comptroller shall issue his warrant for four-fifths of the amount of the commissions due the County Assessor of Taxes, reserving the payment of the remaining one-fifth until a report of errors and double assessments is approved by the County Commissioners and a copy thereof filed with the Comptroller and the County Commissioners in their settlement with the County Assessor of Taxes shall proceed in the same manner. 1907. Collector's Sec. 64. The Tax Collector shall be entitled to commissions upon the aggregate amount of State taxes, gen- Commissions. eral or special, including licenses collected by him and paid into the State Treasury, but not on each separately, as follows: On the first four thousand dollars, ten per cent; on the next three thousand dollars, five per cent; on the balance, one and one half per cent; and he shall be allowed the same rate of commissions for collecting the county tax. The commissions for collecting the State taxes shall be audited and allowed by the Comptroller and paid by the Treasurer upon warrant therefor; and the commissions for collecting the county taxes shall be audited and allowed by the County Commissioners; and the commissions for collecting the tax for the special tax school district taxes shall be audited and allowed by the County Board of Public Instruction, and shall be at the rate of one and one half per cent on such collections. The commissions for collecting other special taxes shall be allowed by the County Commissioners at the rate of one and one half per cent and paid out of the special taxes so collected. In counties where Assistant County Assessors of Taxes are appointed they may be paid by the county if the County Commissioners shall find that it is to the best interest of the county to do so. pair validity Sec. 65. That nothing in this act shall be construed as Not to imto impair the validity of any assessment of taxes assessed by prior to the first day of January, 1908, nor of any Tax sessment Collector's warrant that has been or may be annexed to to January 1. any assessment roll prior to said 1st day of January, made prior 1908. 1907. 1908, nor of any proceedings had or done or that may hereafter be had or done by any Tax Collector for the collection of any taxes assessed before that time, nor shall this act relieve any person from any penalty incurred by reason of violation of the law now in force. Assessor and County Sec. 66. The County Assessor of Taxes and the Board Commission of County Commissioners of each and every county in this comply with State shall comply with the requirements of Section 23 ers must Section 23. of this act. Sec. 67. This act shall go into effect upon its passage. Approved June 18, 1907. Occupational tax or license. Definition. CHAPTER 5597—(No. 2). AN ACT Imposing Licenses and Other Taxes, Providing Be It Enacted by the Legislature of the State of Florida: Section 1. No person, firm or corporation shall engage in or manage the business, profession or occupation mentioned in this act unless a State license shall have been procured from the Tax Collector of the county where the place of business may be located, or State Treasurer, which license shall be issued to each person, firm or corporation on receipt of the amount hereinafter provided, together with the County Judge's fee of twenty-five cents for each license countersigned by him, and shall be signed by the Tax Collector and the County Judge, and shall have the County Judge's seal thereon. Every word importing the singular number only, may extend to and embrace the plural number, and every word importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only, may be extended to and applied to females as well as males. Whenever the word oath is used in this act, it may be held to mean affirmation, and the word swear in this act shall be held to include affirm. 1907. city license. Counties and incorporated cities and towns may impose such further taxes of the same kind upon the same subjects as they may deem proper, unless other County and wise provided in this act, when the business, profession or occupation shall be engaged in within such county, city or town. The tax imposed by such county, city or town shall not exceed fifty per cent of the State tax. But such county, city or town may impose taxes on any business, profession or occupation not mentioned in this act, when engaged in or managed within such county, city or town. sued for one as hereinaft Sec. 3. No license shall be issued for more than one Licenses year, and all licenses shall expire on the first day of Octo- must be isber of each year; but fractional licenses, except as herein- year except after provided, may be issued to expire on that day at er provided. a proportionate rate. All licenses may be transferred, with the approval of the Comptroller, with the business for which they were taken out, when there is a bona fide sale and transfer of the property used and employed in the business as stock in trade; but such transferred license shall not be held good for any longer time or any other place than that for which it was originally issued; Provided, That the original license shall be surrendered to and filed with the County Judge or State Treasurer, as the case may be, at the time application for transfer is Transfer of made, and such transfer after being approved shall be of the same force and effect as the original license; Provided, further, That the license to sell spirituous, vinous or malt liquors shall be transferred only to a person who has complied with all the prerequisites to obtaining licenses by existing laws, for the sale of spirituous, vinous or malt liquors. license. Liquor When license Sec. 4. All licenses shall be payable on or before the us and how first day of October of each year, and no license shall be issued. issued for any fractional portion of a year, except that any license not otherwise specified in this act may be issued after the first day of April to expire October first, upon payment of one-half the amount fixed as the price of such license for one year. license taxes Sec. 5. That the following enumerated individual Individual license taxes shall be paid to the State by the persons engaging in, managing or transacting the several occupations or professions named, to-wit: 1907. Auctioneers. Abstractors of titles. SCHEDULE A. Auctioneers in cities or towns of ten thousand inhabitants or more, twenty-five ($25.00) dollars; less than ten thousand inhabitants and not less than five thousand inhabitants ten ($10.00) dollars; less than five thousand inhabitants five ($5.00) dollars. Each individual conducting the business of abstracting titles, either in part or whole in counties of five thousand inhabitants or less, shall pay a license tax to the State of ten ($10.00) dollars; in counties of more than five thousand inhabitants, fifteen ($15.00) dollars for each county. Each corporation conducting the business of abstracting. titles, in counties of three thousand inhabitants or more, shall pay a license tax to the State of twenty-five ($25.00) dollars for each county. Agents or agencies for the purpose of soliciting orders for or making sales, exchanges agencies for or deliveries of, or performing any other service relating to or connected with any of the persons, articles, commodities or transactions named below, to-wit: Agents or Bicycles, Clothiers, monuments, renting or ing; safes, Agents for bicycles and typewriters, ten ($10.00) doltypewriters, lars; agents for building and loan associations, local, ten Building and Loan Asso- ($10.00) dollars; agents for building and loan associaciations, tions, foreign, two hundred ($200.00) dollars; agents for tailors, claim and collections, not taxed as bankers or lawyers, tombstones, ten ($10.00) dollars; agents for clothiers or tailors, not real estate, taxed as merchants, ten ($10.00) dollars; agents for monurent collect- ments and tombstones, local, five ($5.00) dollars; agents sewing ma- for monuments and tombstones, traveling, fifteen ($15.00) chines, dollars; each agent or member of agencies for real estate, steamboats, including renting and rent collecting, ten ($10.00) dollars; agents for safes, for sale or exchange, twenty-five ($25.00) dollars; agents for sewing machines, in each county, ten $10.00) dollars; agents for steamships, steamboats, twenty-five ($25.00) dollars; agents for sailing Analytical vessels, ten ($10.00) dollars; analytical chemists, ten amusement ($10.00 dollars; persons, firms or operating amusement parks, archi- parks with merry-go-rounds, roller coasters, and porary auc-other amusement places and devices usually found steamships, sailing ves sels. Chemists, tects. tem tion shops. therein, fifty ($50.00) dollars; architects, twenty-five ($25.00) dollars; owners or managers of temporary auction shops, one thousand ($1,000.00) dollars. For the purposes of this act, a temporary auction shop, shall be such an auction shop conducted only during the 1907. winter tourist season. Brokers dealing in bonds and stocks, twenty-five ($25.00) dollars; brokers dealing in "futures," one hundred ($100.00) dollars; brokers dealing Brokers. in insurance, ten ($10.00) dollars; brokers dealing in land and land options, ten ($10.00) dollars; brokers deal ing in merchandise, ten ($10.00) dollars; chiropodist, ten chiropodist. ($10.00) dollars; civ engineers, ten ($10.00) dollars; er of Deeds. Fresh meats. each clairvoyant, palmist or fortune teller, for pay, in each Clairvoyant. county, one hundred ($100.00) dollars; commissioner of deeds of other States, five ($5.00) dollars; commmission Commissionmerchants, ten ($10.00) dollars; dealers in cash registers Dealers in or cash carriers, twenty ($20.00) dollars; dealers in cigars cash regisor tobacco, who pay no other license tax, five ($5.00) dol- or tobacco. lars; dealers in curios, five ($5.00) dollars; dealers in dynamite, fifty ($50.00) dollars; dealers in fresh meats, Dynamite. packed or refrigerated at wholesale, when not connected with an ice factory, in counties of ten thousand inhabitants or more, one hundred ($100.00) dollars; less than ten thousand inhabitants, fifty ($50.00) dollars; dealers in furniture, sold on installment, under contract for non- Furniture. payment thereof, fifty ($50.00) dollars in cities towns of over ten thousand inhabitants; less than ten thousand inhabitants, ten ($10.00) dollars; Provided, This shall Proviso. not apply to persons taxed as merchants; dealers in gasoline or naphtha, wholesale, ten ($10.00) dollars; dealers in Dealers in automobiles, automotors, or other horseless vehicles, twen- gasoline or ty-five ($25.00) dollars; dealers in illuminating or lubri- tomobiles, cating oils, wholesale, twenty-five ($25.00) dollars for each illuminating place of business; proprietor or proprietors of each garage ing oils; for keeping automobiles, twenty-five ($25.00) dollars; garage, junk dealers in junks, fifty ($50.00) dollars; junk dealers shall keep a full and true record of each transaction of their business, showing from whom each article of their stock was purchased, and to whom sold, and such record shall at all times be subject to the inspection of all police or peace officers. Any violation hereof shall be punished by Penalty. imprisonment for not more than six months; that dealers naphtha, au automotors, or lubricat dealers. Dealers in malt liquors. in spirituous, vinous or malt liquors shall pay a license tax of one thousand ($1,000.00) dollars in each county spirituous, for each place of business; five hundred ($500.00) dollars vinous or shall go to the county and five hundred ($500.00) dollars to the State; and any incorporated town or city shall require an additional tax of two hundred and fifty $250.00) dollars; Provided, That whenever any such place of busi- Proviso. |