78-82 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DELRAY
BEACH, FLORIDA, AMENDING CHAPTER 15, "LICENSES", OF THE
CODE OF ORDINANCES OF THE CITY OF DELRAY BEACH,
FLORIDA, BY AMENDING SECTION 15-11, "SCHEDULE OF TAXES",
SUBSECTION (180) , "MERCHANTS, DRUGGISTS AND
STOREKEEPERS", TO PLACE A MAXIMUM LIMIT OF $150.00 ON
SUCH OCCUPATIONAL LICENSE TAXES; PROVIDING A SAVING
CLAUSE; PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Council of the City of Delray Beach, Florida, deems it to
be in the best interests of the business persons, as well s the residents and citizens of
the City of Detray Beach, Florida to place a maximum limit on the amount of the occupa-
tional license tax imposed upon the merchants, druggists and storekeepers of the City
of Delray Beach, Florida.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
Section 1. That Section 15-11(180), "Schedule to taxes", of the Code of Ordi-
n~ces of the City of Delray Beach, Flo~da, is hereby amended to read as follows:
(180) MERCHANTS, DRUGGISTS AND STOREKEEPERS:
Ret~l and/or wholesale sh~l pay a license t~ as follows: For
the first one thousand dollars, or a fraction of one thousand
dollars of stock of merchandise ................................ 50.00
Pro~ded, that the words "stock of merchandise" sh~l be
held to mean the case v~ue of merch~dise or goods on
h~d last J~uaw first, or for the applicants fisc~ year,
whichever being the higher, and not the amount of capit~
stock invested in the business. In the event that a
~cense is issued for a business not opera.rig on the
preceding J~uary first, then a license sh~l be issued
for $50.00 on a merchan~se v~uation of $1,000.00.
Inventow sh~ be taken 60 days after the issu~ce of the
Rcense ~d the license tax sh~l be computed on such
inventow and whatever ad~tional t~, if ~y, is due,
sh~ be p~d at such time and a receipt sh~ be issued
sho~n~ the payment of such amount. (Stock of merchan-
~se or inventow to be checked with person~ property
tax retu~ for accuracy.)
However, in no case sh~l the license tax as computed
her~in, exceed the ma~mum amount of $150.00 per fisc~
Year.,
Sm~l Studs selliny tobacco, cold drinks, candies and such
sundaes, ha~ng a stock of less than $200.00, when no other
license is paid, sh~l pay a license tax of ................ 50.00
Section 2. That should any section or pro.sion of this ordinance or any
portion thereof, any para~aph, sentence, or word be declared by a Cour~ of competen~
jurisdiction to be invalid, such decision sh~l not affect the v~idity of the reminder
hereof as a whole or par~ thereof other lhan the par~ declared to be invalid.
Section 3. That ~his ordinance shall become effective immediately upon its
passage on second and final reading, prodded however, that the ma~mum limitation on
license taxes provided for in Section 1 of this ordinance shall be applicable to all such
licenses for the 1982-83 fiscal year, whether or not same were paid prior to the
effective date of this ordinance.
PASSED AND ADOPTED in regular session on this the 26thday of October,
1982.
MAYOR
ATTEST:
City ~I~rk
First Reading October 12, 1982
Second Reading October 26, 1982
2 ORD. NO. 78-82