102-82 ORDINANCE NO. 102-82
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 RENDER SAID SECTION IN COMPLIANCE
WITH §205.043 OF FLORIDA STATUTES (1982); PROVIDING A
SAVING CLAUSE; PROVIDING AN EFFECTIVE DATE.
WHEREAS, Florida Statute §205.043 requires that the per unit tax rate on
occupational licenses not exceed an amount twenty-five (25) percent greater than the
amount levied on October 1, 1971.
WHEREAS, the amount presently levied exceeds that amount.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Section 15-11(180), "Schedule to taxes", of the Code of Ordi-
nances of the City of Delray Beach, Florida, is hereby amended to read as follows:
(180) MERCHANTS, DRUGGISTS AND STOREKEEPERS:
Retail and/or wholesale shall pay a license tax as follows:
For the first one thousand dollars, or a fraction of one
thousand dollars of stock of merchandise ............. ~.. $~)~)0 31.21
For each additional thousand dollars or fraction thereof.. 4~0~ 2.50
Provided, that the words "stock of merchandise"
shall be held to mean the case value of merchandise
or goods on hand last January first, or for the
applicants fiscal year, whichever being the higher,
and not the amount of capital stock invested in the
business. In the event that a license is issued for a
business not operating on the Preceding January
first, then a license shall be issued for $50.00 on a
merchandise valuation of $1,000.00. Inventory shall
be taken 60 days after the issuance of the license
and the license tax shall be computed on such
inventory and whatever additional tax, if any, is
due, shall be paid at such time and a receipt shall
be issued showing the payment of such amount.
(Stock of merchandise or inventory to be checked
with personal property tax return for accuracy.)
However, in no case shall the license tax as
computed herein, exceed the maximum amount of
$150.00 per fiscal year.
Small Stands selling tobacco, cold drinks, candies and
such sundries, having a stock of less than $200.00, when
no other license is paid, shall pay a license tax of ..... 50.00
Section 2. That should any section or provision of this ordinance or any
portion thereof, any paragraph, sentence, or word be declared by a Court of competent
jurisdiction to be invalid, such decision shall not affect the validity of the remainder
hereof as a whole or part thereof other than the part declared to be invalid.
Section 3. That this ordinance shall become effective immediately upon its
passage on second and final reading, provided however, that the maximum 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 effec-
tive date of this ordinance.
PASSED AND ADOPTED in regular session on this the 14th day of
December , 1982.
ATTEST:
ity~,~erk
First Reading November 23, 1982
Second Reading n~mh~r ]z[. lq92
2 ORD. NO. 102-82