Ord 16-Occupational Licenses ORDINANCE OF THE CITY C0~CIL OF THE CI.TT OF DELRA~'.
,
FLORIDA, FIXING OCCUPATIONAL TAXES AND LICENSES TO BE CHARGED THE
VARIOUS PERSONS, FIRMS OF CORPORATIONS ENGAGED IN OR MANAGING
ANY BUSINESS~, PROFESSION, OR OCCUPATION IN THE CITY OF DELRAY,
FLORIDA.
Section 1. No person, firm or corporation shall emgage
in or manage any business, profession or occupation mentioned in
this Ordinance, unless a city license shall have been procured
from the City tax Ctllector of the City in w~lch said business,
profession or occupation may be located or..emgaged in. One licemse
shall be issued to each person, fi~m or~ corporation upon receipt
of the amount hereinafter provided, or as may be otherwise
provided in this Ordinance, and in case the license is issued 12~.e
City ~ax ~ollector must collect in addition thereto a fee of twenty-
five cents for each license signed by him and s~ch license shall
be signed in the name of the City of Delray, ~lorida, by the Tax
Collector and shall have the City saal thereon.
Section ~. No license shall be issued for more then one
year and all licenses shall expire on the first ~ay of October of
each year, except as otherwise provided in this Ordinance. Ail
business licenses shall be transfew~ed with the approval of the
City Coumcil, with the business for which they were t~ken out when
there is a ~na fide sale or transfer of the property used and
employed in the business as stock in trade, but such transfereed
license shall not be held good for any longer time or for other
period thsm for which it was originally issued; Provided, that
the original license shall be surrendered to and filed with the
City Tax Collector at the time application for t~&nsfer is made,
such transferred license, after being approved, shall be of the
same force and effect as the original license.
Section 3. Tha$ all licenses shall be payable on or
before She first day of October .of each year, and no license shall
be issued for amy fraotionallportion of the year, except as other-
wise provided in this 0rdimamce, and except that amy license not
otherwise specified i~ this O~dinance may be issued after the
first day of April to expire October 1st, upon paymemt of one-
half the amount fixed as the of such license for one
price
year.
Page 259, 0rd Book 2. ~THEEETIC ARENA. There shall be
cha~ged for each firm, person c~ corporation owing or operation
an atheletic arana or other ATHLETIC BUSINESSES, as provided in
Section 1, alicense tax of Twenty-five ($~5.00) Dollare per yea~
or Fifteem ($15.00) Dollars for each fractional part of a year less
than s ix ($) months.
Section 4. AUTOMOBILE AG~CIES, or' persons, ffr~s or
corporations engaged in the sale of AUTOMOBILES, or automobile
TRUCiCS, shall pay for each place of business a license tax of ,15.00~
0rd 135 Book ~
AUT'GMOBLIE A'~ENCIES or persons, firms of corporations
engaged in the sale of automobiles, or automobile trucks, or
automobile equipment of fixtures, shall pay a license tax of
$15.00 for every place of business; that all persons who have
taken out a regular automobile garage license shall not be required
fo..take out an additional license for automobile ageacies.
Slmtlon 5. Dealers in MOTORCYCLES shall pay for each
place of business, a license tax of $10.00.
Section 6. AUTOMOBILE GARAGES for keeping, storing caring
for,: repairing automobiles or other horse-less carriages, or for
the sale of gasolin~ and oil at retail in co nncetion with said
garage shall pay a license tax of
-/ II
0r~. 1~5 Book A.
AUTOMOBILE GARAGF~ FOR keeping, storing, oaring for,
repairing autc~oblles or other horse-less carriages, or for the sale
of gasoline and oil at retail in connection with said garage shall
pay a license tax of $15.00; that all persons who have taken out
a regular automobile agency license shall not be required to take
out an additional license for ~ automobile garage.
Section 7. Each person, firm or corporation ADVERTISING
on streets with banners, floats, cartoons, exhibitions, or by any
other means where no vehicle is used, shall pay a license tax of
$5.00.
Section 8. PATENT MEDICINE VENDORS, advertising by means
of minstrel ah ows or vaudeville acts, shall pay a license tax of
$10.00 per day.
Section 9. Each vehicle advertising on the streets by
means of b~ners, floats or cartoons, or by any other means, shall
pay a license tax of $5.00; Provided, this is not applicable to
cc~mercial~.bodies, boards of trade, county fairs, whe~ they ad-
ve~tlse.
Section 10. AGENCIES , FII~S, .CORPORATIONS, or ASSOCIAa
TIONS or othe~ persona engaged in the business of bill postin~ shall
pay a license tax of $10.00.
Section 11. Agencies, firms, associations, corporations,
or other peesons distributing circulars, pamphlets, or other AD-
VERTISING MATTER, except local merchants, and theatres advertising
in this way their own goods and merchandise, shall pay a license
tax of $5.00°
Section 12. Persons, firms, corporations, or associations
engaged in the ~siness of &~OUNUING, systematizing, keeping
or regulating accounts or books for private individuals or cor-
porations, except bookkeepers regularly e~ployed and under salary
by such private individuals or corporations, shall pay a license
tax of ~5.00 for each person or member of the firm, corporation or
association.
SEction 13. ALLIGATOR DEALERS shall pay a license tax of
$5.00 for each place of business.
~on 14.
A~0~HITECTS sh~ll I~Y a license tax of $10.00.
Section 15o AU~TIONEE~ sha~l pay a license t~x of $15o00.
Section 15o Each individual, firm, corporation or Canl~ny
conductiong the bu~ness of ABSTI~CTI~TG titles, either in part o~
in whole, shall p~y a license te~ of $~5.00o
~ect~on l?o Persons, firms or oorporat~ons operat~
pe~nent a~TJ~T PARK~ sha~l pay a license t~x of $15.00.
~ection 18.
0rd, 135-3 Book 4
Owners or n~nagers of t~nporary AUCT[0N SH0?$ shall pay
a l~cense t~ of $50°00 for each place of b~sl~ss for each day.
Section 19° AUTOMATIC VENDING MACTtl~TE~, owners or aanagers
of, ~hen operated flor profit shell pay a lioense tax of $5.00 far
each machine or device.
~ection 20. BATH~, owners or nmnagers of Turkish, Russian,
vapor or other baths, when operated for profit or pubic use end who
pay no other license tax, shml.l pay a license tax of $15o00o
Section ~l° B~TH~ WTTH SWZ~[I~G ?00L~, owners or managers
of swooning pools, when operated ~or profit or public use, shall pay
a ~lcense tax of ~15o00°
0rd 128-3
BEER
Every VENDOR shall pay an annual city license fee for
each. pi ace of business within said olty in the su~ of Seven and
50/100 Dollars ($?.50)
Where a I[0TEL AND A RESTAURANT or dining room are Jointly
operated only one license fee shall be paid.
CLUBS OF ASSOCIATIONS of persons of a similar nature,
whether incorporated or not incorporated for profit or not for
profit, shall if they have hotel rooms or their equivalent of
have dining faciliti, es, or both, pay_an annual city license in the
sum of Sev~n and 50/100tbs Dollars ($?.50~.
]~ach MANUFACTUREH authorized to do ~Asiness within said
city under this Ordinance shall pay a city license fee of Three
B~ndred Seventy-five Dollars ($3?5.00) per annum for each manufac-
turing plant or establishment he may operate within said city,
provided, however, that manUfacturers engaged exclusively in the
production and processing of fruit J~lces described in this
Ordinance shall pay an annual City license fee of One Hunderd
~enty-five Dollars ($125.00).
F~ch DISTRIBUTOR or wholea~e dealer authorized to do
bsiness under this Ordinance shall pay a City License fee of Ten
Dollars ($10.00) for each and every wholesale establishment or
branch which he ~aay-operate or conduct either wholly or in part
within said City.
Section 221 BROKERS DEALING IN BONDS and stocks shall
pay a license tax of
Section 23. BROKERS DEALING IN INSURANCE 8hall pay a
license tax of $§.00 for each Company represented.
Section 24. BROKERS DEALING IN ~ AND LAND OPTIONS
shall pay a license tax of ~5.00 (0rd 3. Book .4)
Section 25. BROE~,RS DEALING IN MERCHANDISE shall pay a
license tax of ~15.00.
Section 26. DE~_T.ERS IN SECOND .... HAND boots and shoes
whall pay a license tax of $15.00 for each place of business.
0:d_ 13_5-_2 .. _~o.o_k .4. Before any persnn, firm or corporation shall
sell or be engaged in the business of selling ~ooda, wared, mer-
chandise or other personal peoperty, such sales being advertised
as bankrupt, insolvent, insurance, assignee, trustee, acution,
syndicate, raileoad or other wreck, wholesale or manufacturer's
or c~osing out sale, or as goods damaged by smoke, fire, water
or otherwise, such person, firm or corporation shall file an
application with the City Oouncil, which application shall be passed
on by the 01ty 0ouncll, and a license tax of $250.00 shall be
paid before any license shall be granted to said applicant for
the carrying on the bus[ness or businesses hereinabove mentioned
or provided.
Sec. 27. 0wnere or managers of BXKERIES shall pay a lic-
ense tax of $15.00.
Sec. 28. Persons, finns, or brokers doing a BANEING
business, either incorporated or not, shall pay a license tax
of $2§.00.
Sec. Zg. Persons, firms or corporations running BARBER
SHOPS shall pay a license tax of
said shops, except where there are less than three chairs, in such
case there shall be a straight charge of $10.00 per year.
Sec. S0
135-2 Book 4. Persons, fires or corporations co nductl~
BILLIARD 0RP0~L TABLES, or billiard of pool rooms, kept for
public use or profit, shall pay a licmse of $2~.00 for every
place of ~lness.
II SeCtion S1-A. Ail ~ouris~ camps which p~ovide cottages,
tuts, or which provide park~;~g space for tourists ~o camp, the
owner of such tourist camps or par~Lng l~rounds shall pay a license
· tax of $25.00
Section 31. ~oarding Houses, lodging houses or hotels,
having accommodations for three hundre~ or more lodgers or
boarders, shall pay a license ~ax of $50.00.
Boarding Houses, hodging houses or hotels, hav~g
odatlons for t~ h~dred ~d less th~ tk~ee h~dred lodgers or
boaters, sh~l pay a license t~ of 435.00.
Boarding ~ouses, lod~ng ho~es or hotel, havi~
a~oommodations for one h~dred ~d less t~n two h~dred lodgers
or boarders, sh~l pay a lio~se tax of $25.00.
~ar~g Houses, l~ging ho~es or hotels, having
acc~odations for eev~ty-flve a~ l~s th~ one h~d~d lodge~
or boarders, s~ pay a lice~e ~x of $20.00
Boar~ Nouses, hodging ho~es or hotels, havi~
accoEoda~ons for fifty ~d less ~ s~enty-~ve lo~ers
boarders shall p~ a license ~x of $15.~.
~ar~ng Eouses, 10dgi~ houses or hotels, havi~ acc~-
moda~ions for ~enty-five ~d less t~ fifty lodgers or boarders,
shall pay a license tax of $10.00.
B~rding No.es, lodging houses or hotels, havl~
accommodations for fifteen ~d less th~ twenty-five lodgers or
boarders, sh~l p~ a license tax of $~.50.
~ding Nouses, ~odgi~ houses or ho~s, ~vi~ acco~-
odations for ~en ~d less th~ f~te~ lo.ers or boarders s~ll pay
a lice~e ~x of 45.00.
Acc~o~tl~,s for lodge~ or b~rders s~ll be cons-
t~ed ~ me~ the n~ber of beds habi~ally ~pt for tach lo~e~ or
boarde~, ~d not the n~ber of ~s ~ the ho~e.
Provided, that widows o~lng pr~erty ~lued at 45000
or less sh~l no~ be required ~ ~y a llce~e ~x ~r conducting
a boarding house.
Sec. 3~. BOI~, ~CH~ S~PS 0R F0~RI~, o~ers
~age~ ~, ~ng more t~n $1~0~invested In ~e business, s~lt
~y a lic~se t~ of $5.00.
Se~. ~. BRI~ Y~ 0R FAC~RI~, oEer. or m~agers
of, s~l ~y a ~e~se tax of 45.00.
SEc. ~. B~~ 0R L0~ ASSOC~TIONS, local, sh~l pay
a llo~se ~x of
Sec. 35. BICYC~ R~, o~ers of managers of, ~I
pay a li~.nse ~x of $~.00 for each place of ~s~ness.
Sec. 36. ~WMNG AL~S or ~X ~L A~~ o~ers or
m~agers of, sh~l pay a lle~se ~ of~10.~ for each place of ~s-
Sec. S7. P~sons, fl~s of po~o~tions E~EG ~ATS
~er c~tract, sh~l be required to pay alieense tax of 45.00.
Sec. 38.
155-3 ~k 4
~AGE ~A~NS, D~ 0R EU~, T~-C~S ~ A~MOBI~.~
for public hire, sha~ ~y a lleems~ ~x of 45.00 for ~eb ba~e
wa~n, dray, ~E, ~xi-eab or au~obile.
See. S9. BIOYO~ ~AE SHOPS, o~ers or ~age~
w~ pay no other li~se, sh~l pay a li~ens,-~x of $5.~.
Sec 40. ~0~CK ST~S, o~ers or m~age~ of, o~he~
~ae Sh~ t~se ~ barber shops, ~11 p~ a li~e~e tax of ~.~.
Se~, 41. ~AR HOUS~ 0R BOAT YA~, oEers or m~agers
of, keeping row boats, small sail boats, etc. for hire or storage,
shall be required to pay a license tax of $~50.
Sec. 42. CANNING FACTORIES; Swners or managers of, engage
in bhe business of canning fruits., vegetables, fish syrup or molasses
shall pay a licAnse tax of $10.00, provided, that hhis is not app-
licable to farmers who can their own peoducts.
Sec. 43. CIVIL ENGINEERS, surveyors; each individual
shall pay a license tax of $5.00.
Sec. 44. CLAIRVOYANTS OR SPIRIT MEDIUMS giving =canoes
for profit, shall pay a license tax of $25.00.
See. 45. Owners or managers of BOTTLING PLANTS producing
soft drinks or beverages of any character whatever, and said plant
operating a machine for capping or sealing bottles of any sstyle or
character, shall pay a license tax of $15.00.
Sec. 46. COMMTSSION MERCHANTS, handling shipments on
commission basis, shell pay a license tax c~ $10.00.
Sec. ~?. CIDER DEAr.ERS shall pay a license tax of $5.00-
Sec. 48. CIGAR AND TOBACCO DEALERS, ~ o.pay no other
license, shall be required to pay a license tax of ~10.00.
Sec. 49. CURIO DEALERS shall pay a license tax of $10.00.
Sec, 50. SECOND-HAND CLOTHING DF~;ERS shall pay a license
tax of $150.00 for each place of b~siness. Except as provided for in
the Smllowlng ordinance.
13592 Book 4
Befo'~e any 'person, firm or corporation shall sell or be
~ e~gaged in the business of selling goods, wares, merchandise or
other personal property, such sales being advertised as bankrupt,
lnsolvant, insurance, assignee, trustee, auction, syndicate, rail-
road or other wreck, wholesale or manufacturer's o2 closing out
or as goods damaged by smoke, fire, water or otherwise, such perscm,
firm or corporation shall file an application wl~ the City Council,
which application shall be passes on by the City Council, and a
license tax of $~50.00 be paid before any license shall be granted
to said applicant for the carrying on of the business or businesses
hereinabove mentioned or prove~ed.
Sec. ~1. CARRIAGE AND WANON FACTORIES, owners or managers
of, shall pay a license tax of $10.00.
Sec. 52. COLD S TORAGE PLANTS, owners or managers cf,
and when not conducted with an ice ~lant, and when operated for
profit, shall pay a license tax of ~15.00.
Sec. ~S. CHEWING GUM STANDS, when operated for profit,
shall pay a license of $5.00; provided, this shall not apply to
stands operated in connection with o~her business.
Sec. 54. C]~, OR ARTIFICIAL STONE ~fANUFA~E~RERS, or
contractors dealing in, shall pay a license tax of $10.005
provided, this is not applicable to merchants paying regular license
tax.
Sec 55. CANDY STANDS ON STREETS shall pay a license tax
of $5.00 for each stand.
Sec. 56. COAL YARDS and dealers in coal, shall pay a
license tax of $10.00
Sec. 5?. CONTRACTORS, all kinds not otherwise specified
in this ordin~ce, shall pay a license tax of $15.00; provided,
this does not apply to person or persons not holding themselves out
as regular contractors as a business; provided, no license shall be
required of building con~ractors other than those having an
established place.
Sec. 58. DYNAMITE, dealers in, shall pay a license tax
of $25.00.
Sec. 59. DENTISTS, PHYSICIANS, permanently located, shall
pay a license tax of $10,00.
SEC. 60. DROVERS, selling at auction, trading of
otherwise, shall pay a license tax of $10.00.
Sec. 61. DETEDTIVE AGENCIES, each persm, firm or
corporation, operating detective agencies, shall pay a license tax
of ~5.00o
Sec. dZ. DETECTIVES~(~'~oh individu~l who is employed as
a private detective, shall pay a license tax of $5.00; provided,
that nothing in this sec~on shall be construed to apply to any
person or persons employed by the state, county or municipality as
an authorized police or peace officer.
Sec. $3. DIREOTORIES; each person, firm or corporation
making or ~ffering for sale, shall troy a llcemse tax cf $10.00
Sec. 64. DYE WORKS AND STEAM CLEANERS: shall pay a J
license tax of $10.00.
Sec. 65. Dry C~S, who pay no other license, shall
pay a license tax of $10.00.
Sec. $6. OSTEOPATHS: each osteopath shell pay a
license tax of $5.00.
See. 6V. ELECTRIC MANIYFACTURERE OR CONTRACTORS, Dealers
in for profit or contractors for, shall pay a license tax of $18.00.
Seo. 68.
0rd~ 6~ Bock 4
ELECTIRC LIGH'T OR POWER PLANTS; any person, fire 02.,
corporation f~rnishing eleetrlc light or power or both, shall lm Y
a license tax cf $100.00.
Sec. 69. EXPRESS COMPANIES: that any express company
doing business in this city shall pay a license tax of $~.5.00.
Sec. V 0. EMPLOYMENT AGENCIES or offices; owners or
mmxagers of, shall pay a license tax of $5.00.
See. ?1. FLORIST: persons, firms, corporations, ~r
associations engaged in the business, shall pay a license tax of
$10.0o.
Sec. ?2. FORTUNE TELLERS shall pay a license tax of $?8.00
unless with show which pays other license.
Sec. ~. FURNITURE, dealers in, shall pay a license
tax of $15.00.
SEC. 74. FOUNDRIES' either connecte~ with machine shops
or otherwise, shall pay a license tax of $15.00.
See. 75. GASOLINE, dealers in, shall pay a limen~e tax
of $10.00 (Filling Station only) , ~holesale, $20.00.
Sec. 76. GREEN GROCERIES, dealers in, furnishing fruits
and nute but no other lines, shall pay a license tax of $10.00; that
all persons who have taken out regular merchants license shall not
be required to take out an additional licmnse to handle or deal in
green groceries, fruits or nuts.
II '2,
Sec. 77. GAMES and devices, automatic or otherwise, such
aw scuffle boards, throwing balls at figures, and the like, and
not otherwise specified in this ordinance, shall pay a license tax of
$i0.00 for each device or game.
Ora, 115 Book 4 That section 77 of the Occupational
License Ordi~anc'~ above-referred to, be amended by adding "That
marble games or other like devices owned and operated by merchants,
~o have paid regular occupational licens_es, .shall be taxe~
additional license tax of Five Dollars ($5.00) for each and every
marble game or other like device operated in the ~lty by said
resident merchants; and that all personB, firms or corporations
who do not maintain a regular place of business and take out a regulax
business license within the City, shall pay a license tax of Ten
Dollars ($10.00) for each and eveFy marble gems crothe r like
device, that he or it s~all operate or cause to be operated within
the City."
Sec. 78. GAS PLANTS, any person, firm, corporation or
company furnishing g~s for profit, shall pay a license tax of
$25.00.
Sec. ?g. GYPSIES: it shall be unlawful f~r any band o~
troop or aggregation of travelling or wandering or normadic gypsies
to camp~ pitch their tents, stop and pursue e~ engage in the business
of trading horese, peddling, trading or other ououpation ~n this
city, unless and until they shall procure a license that has first
been approved by th, eClt¥ Council of this City and shall have paid
a license tax of $100.00
SEC. 80. NYPNOTISTS, professional, mhall pay a lieease
tax of $25.00
Sec 81, Street venders or merchants; HAWKERS or street
merchants of drugs of patent medicines, or any kine of dru~,oint-
meat, or device of any kind intended for the use of trealmnent of
any diseases, injury or deformity, shall pa~ a license tax of $25.00.
Sec. 82. HARNESS OR SADDLERY, reps.ires or makers of ,
shall pay a license of $10.00.
Sec. 83. HOSPITALS, sanitariums or other places for the
treatment of diseases or habits $or profit, shall pay a license tax
of $10.00; provided, that this does not apply to hospitals,
sanitariums or other places of like charabter conducted by charitable
associations or societies.
Sec. 84. HAT CLEANING AND blocking; any person or
persons engaged in this business shall pay a license tax of $5.00.
Sec. 85. Ice factories including cold storage plants
connectedd therewith, having the right to sell at wholesale or
retail, shall pay a license tax as follows;
Wit~ a capacity of more than ten tons and less than tw~aty
tons per day, shall pay a license tax of $25.00; with capacity of
more than than t~Trty tons per day, ahall pay a license tax of $25.00;
with a capacity of more than thirty 1OhS and less than slaty tons
per day, shall pay a license tax of $35.00~ with a capacity o~ more
than sixty tons and less than one hundred l~ns per day, shall pay
a ll~emse tax of $5~.00; with a capacity of m~re than sixty tons
and less than one hundred tons per day, shall pay a license tax of
$5~.00; with a capacity of more than on~ hundred tons and less
than one hundred and fifty tons per day, shall pay a license tax of
Sec. 88. ICE WAGONS SElling on streets, not owned or
operated by ice factories w~o pay license, shall pa~ a license tax
of $25.00 for each wagon.
I1
Sec. 87. ICE CREAM CARTS OR WAGONS, selling on streets
at retail, shall pay a license tax of $5.00 for each cart of wagon.
Sec. 88. ICE CREAM ~LANUFACTURERS of, selling wholesale or
retail, shall pay a license tax of $10.00.
See. 89. Oltuk, dealers in, shall pay a license tax of $5.~
Sec. 90. Y0B PRINTING offices running by power shall pay
a license tax of $10.00.
Sec. 91. LAWYERS SHALL pay a lice nsc fas cc $10.00 for
each member of the firm.
Sec. 92. L~IZ~CHES, steam or electric, kept for
or public use shall pa~ a license tax of ~10.00.
Ord 15~-2 Bo.ok 4
LIQUOR
Every Vendor shall pay an annual license (city) fee
each ~,_laee~"of business within said city in the sum of Two Hundred
Fifty ~ollars ($250.00)
--
Where a hotel and a restaurant or dining room are Jointly
operated only one license fee whall be paid.
01ubs or associations or persons of a similar nat-are,
whether incorporated or not incorporated for profit, or ~ot for
profit, shall if they have hotel rooms or their equivalent or
have ~ining facilities or_both, pa~ an annual city license in the
sum of Two Hundred Fifty ~ollars ($250.00).
Each manufacturer authorized to do bus, ness within said
city under this ordinance shall pay a city license fee of
Hundred Fifty Dollars ($250.00) per annum for each manufacturing
plantor establiehment he may operate within said city.
Each DISTHIBUTOR OR WHOLESALE DFJflSER authorized to do
business tmder this ordinance shall pay a City license fee of
Hundred Fifty Dollars ($250900) for each and every wholesale estab-
lishmentor branch ~hich he may operate or conduct either wholly or
in part within said City.
Sec. 93. LIVERY ~t FEED STABLES, individuals or firms
keeping for hire or public use horses or mules for c~veylng pass-
engers or feright shall pay a license tax of $15.00.
Sec. 94. SALE STABLES shall pay a license tax of $15.00.
Sec. 95. LUNG ESTERS, when operated for profit, shall
pay a license tax of $10.00 for each machine.
Sec. 96. Lumber dealers, carryin~ a stock on hand and
selling at retail shall pay a license tax of $25.00.
Buying?or selling on combisslon or exporting, shall
pay a license tax of $10.00.
Sec. 97. LOCESMITHS AND TRUNK REPAIRERS who pay no other
license shall pay a license tax of $5.00
Sec. 98. MANUFACTURERS OF BARRELS, tubs and buckets by
machinery shall pay a license t ax of ~10.00.
ManufACTURERS OF MOSS OR MOSS PACKERS, inside of
corporate limits of cities or ~owns, shall pay a license tax of $10.00
MANUFACTURERS OF HBRE, shall pay a license tax of $5.00
MANUFACTURERS OF FURNITLUtE shall pay a license tax of
$1o.oo
MANUFACTURERS OF TERRA COTTA':, EARTITENWARE
POTTERY or other clay products shall pay a license tax of $10.00.
Manufacturers of tile shall pay a license ~ax of $10.00.
M~NUFACTURERS OF ROOFING shall pay a license ~ax of
$10.00.
TAR MANUFACTURERS OF coal tar shall p~y a license tax
of ~10.00 for each plant.
Sec. 9g. MACHINE ~HOPH; repair shops; blacksmith
shops for ~ublic use, having one thouseaud dollars ~r more
invested in the business, shll pay a license trax of $10.00.
Sec' 100. MARBLE YARDS; 0wwqrs or managers of, shall
pay a license tax of $I0.00.
Sec. 101. MERCHANTS, D1~UGGISTS AND STOREKEEPERS, shall
pay a license tax as follows:
Ord l~5-.S ~o...ok ,4
For the first one thousand dollars, or reaction of one
thousand.dollars of stock, or'merchandise $I0.00.
For each additional thousand dollars or fraction thereof,
$2.50; but dealers in merchandise at wholesale only, shall pay
a license tax of $2550 for each one thouseand dollars of their stock cg
merchandise: Provided, that the words "stock of Merchandise" sh~ll
be held to mean the cash value of merchandise or $ ods on hand and not
the amennt of capital stock invested in the business: Provided
further, that any merchant keeping sewing machines in stock for sale
in the same manner as other merchandise shall not be taxes as a
sewing machine agent or dealer.
Sec. 102. ~ERCf~;TILE AGenCIES shall pay a license tax of
$5.00.
Sec. 105. MERCHANT TAILORS SHALL PAY a licens$ tax of
$10.00 for each place of business.
Sec. 10A. MENTAL HEALEBS, or all persona claiming to heal
by absent treatment shall pay a license tax of $75.00. Provided, that
nothing in this clause shall be construed as affection any
Ghristian denomination who pray for the recovery of the sick.
Sec. 105 MERRY-GO-ROUNDS, managers or owners of, shall
pay a license tax of $10.00.
Sec. 10~. Meats, dealers in fresh meats and packing
houses products at wholesale, packed or refrigerated, when not
connected with an ice factory, shall pay a license tax of $10.00.
D~alers in fresh meats, selling at retail, shall pay a lic-
ense tax of ~10.00 :provided, that a license tax shall t~o~ be requl~ed
of any permn selling fresh meats of their ow~ raising and for their
benefit by such persm, n or his or her agent. ~Refer to 0rd 91 Ord BoOk
Sec. 10?
0rd. 155-E Book A
Music boxes: owners or managers of, when operated for
profit, shall pay a license tax cf $10,00 on each box.
Sec. 10G NEWS C~PANIES: Owners or managers of, shall
pay a license tax of $5.00: Provided, that ~his shall not apply
to news dealers.
Sec, 109 NEWS STANDS; owners or managers of, where
daily and weekly newspapers or magaxines, postcards, etcl, are sold
shall pay a license ta~ as provided for merchants, druggists and
Storekeepers.
sec. 110. 0IL, ~a~er in illuminating or lubricating
oils at wholsale, shall pay a license tax of $10.00.
Sec. lll. 0CULISTAN, when permauentely located, shall
pay license tax of ~10.00.
Bec. 112. ~PTICIANS SHALL PAY A LICENSE TAX OF
Sec. 113. PALMISTS shall pay a ~license tax of $?5.00
Sec. 114. CONTRACTING PAINTERS AND PAPER HANGERS, not
doing their own work, shall pay a license tax of
Sec, 115. PAINT MANUFACTURERS shall pay a license tax
$15.00
See. 116. PEDDLERS OF I~ERCHANDISE, not otherewlse en-
umerated sepecifically herein, shall pay a license tax ~ $10.00
per day.
Sad. 91 Book 4
Persons who are not producers of the produce they offer
for sale, and who peddly from house to house the products of the
farm, ~b~b grove or waters, shall pay a license ef Fifty Dollars
($50.00) per year.
Sec. 117. PEDDLERS of stoves~ ranges and clocks, sold
from wagons, whall pay a license tax of $2.50 per day.
Sec. i16. PEDDLING IN BOATS. all boats engaged in the
sale of vegetables, the products of the farm or plantation, fish
and oysters, shall not be considered as pwddllng boats.
SEC. 11~. PHYSICIANS AND SURGEONS, all kinds, shll pay
a license tax of $10,00
Sec. 120 PIANO U~qERS Shall pay a license tax of $5.00
S~c, 121 PHOTOGRAPHERS hhall pay a license tax of $10.00
Sec. 1P~ PHONOGRAPHS: Owners or managers of, when oper-
ated for profit, shall pay a license tax of $10.00.
Sec. 123. i~LANING MILLS AND noyelty works, not connected
with sawmills, shall pay a license tax of ~15.00 .
Sec. 124. P~CTURE AGENTS, traveling, shall pay a licemse
tax of $25.00.
Sec, 125. PEANUT CARTS AN PEANUT STANDS, on s treats,
and payeng no 6ther license, shall lay a license tax of ;~5.00.
Sec, 126. PRESSING CLUBS; owners and managers of shall
pay a license tax of $10.00.
Sec. 127. CONTRACTT~ PLUMBERS~ not doing th$$r own
work shall pay a license tax of $$5.00.
REAL ESTATE BRO~R $5.00 and REAL ESTATE SALESMAN $5.00.
Sec. 128 RESTAURANTS, ca,es and public eating saloons,
owners or managers of, shall pay a license tax as follows:
With meats or accomoda~ions for fifteen or more persons
shall pay a license tax of $10.00
With seats or accomodations for le ss than fifteen persons
shall pay a license tax of $5.00.
Sec. 129 PAWNBROKERS, persona,firms or corporations,
engaged in the business, shall pay a license tax of $15.00.
Sec. l~0. RAILROAD OR RAIL~t0AD CO~fPANIES doing bus[ ne ss
having a passenger of freight deposit located in the City shall pay
a license tax of $25.00
Ord. 135-2 Book 4
Al~l railroad o'~ railroad companies, automobile buses or
bus lines, or bus companies, or automobile trucks for the hauling
of express or freight, doing business in the City, and having a
passenger freight or express depot or office located within said
City, shall pay a license tax of $25.00.
Sec. 131. ~LAUGHTER ~NS, owners or managers, shall pay a
license tax of $12.§9
Sec. 132. SH0~S of all kinds, including circuses, vaude-
vill~ minstrels, theatrical, or any exhibition giving performe_nces
under tents or in structures of ~ y kind, whether such tents or
structures are covered or uncovered, shall pay a license tax as
follows:
(C.~RNIVAL- ~RARRES) 0rd 261 Book 2
For one nights performance a license tax of $50.00. For
each additional n~bts performance a license tax of ~40.00.
Sec. 133 CIRCUS PARADES or demonstrations of a like
nature~ shall pay a license tax of ~$200.00 for each parade.
Sec. 134. ALL CIRCUSES ~R SM0~VS of a like nature shall
pay a license tax of $5.00 for each booth or concession connected
with said circus or Like show.
Sec. 135. CONC~T HALLS or places where ~ntertainnents or
exhibitions are given, such as concerts, balls, dances, variety
performances, musical or otherwise, for profit, including roof
gardens where refreshments are served by female waitresses, shall
pay a license tax of $10.00
Provided, that this section shall not apply to entertainments
given for chairtable purposes, the proceeds of which are given to
local charities.
Sec. 136. SJ~W MILLS, including planing mills and dry
kilns shall pay a license tax of $10.00.
Sec. 13~. SKATING RI?~S~ o?mers or managers of, shall
pay a license tax of $10.00 for each rink,
Sec. 138. SODA V~f~Tt~ OR 'MI~.~VERAL WATER FOUNTAINS shall
pay a license tax of $10.00.
~o¥i~e~, that merchants, storekeepers and druggists
operating soda water or mineral water fountains, shall not be re-
quired to take cut a special license under this sectio$.
Sec. 139. SHOOTING GALLERIES~ owners or managers of,
shall pay a license tax of $10.00.
Sec. 140. TELEPH0~ COMP~IES operating within the City
shall pay a license tax of $~5.00.
Sec. 141. ~LEGR~PH C01~P~.~IES sh~ll'pay a license tax of
$ 5.00.
Sec. 142. T~TRES, permanently located, giving nightly
performances, of moving picture or ~other forms of entertainment shall
pay a license tax of ~i~25.00.
TOURIST CA~P 135-2
Sec. 143. U~DERTAKERS, who are not embalmers, shall pay
a license tax of $10.00.
undertakers and embalmers shall pay a license tax of $15.00
Sec. 1~4. ~WATC~E~iAt~RS A~D REP~IRERS OF JEWLR¥, who
pay no other license, shall pay a license tax of $5.00.
Sec. 145. WAREHOUSES, bonded orstorage: owners or managers
of, shall pay a license tax of $25.00.
~ ?JATER C0~TP~IES: persons, firms or corporations
Sec~ 146-:~
operating same shall pay a license tax of $10.00.
s Sec. 147 that all cinfirmed cripples or invalids,
physically incapable of manual labor, or all Veterans of the Civil
V~ar, and widows who are dependent upon their own exertions, shall
be allowed to peddly withoug paying a license, using their own
capital only, not in excess of five hundred dollars and i~a the
County in which they are permanent residents; Provided, such
exemption shall be allowed only upon the certificate of the City
physician of ttB disability herw in named.
Sec. 148. That all farm and grove products, and produce
manufactured therefrom, except intoxicating liquors, wine or beer,
shall be exempt from all forms of license tax by the City when the
same is being offered for sale or sold by the farmer or grower
producing said products.
ar.d. 91 BOok 4
Such farmer or grower must present to the City Clerk surf
icient proof by affidavit that the produce he offers for sale wa~
produced on his own farm or grove, or from the waters; (the buy-
er of produce ih grom~d or fruit on trees, or the buyer or leasee
of trees bearing fruit in the course of me~_~uring shall not be c
ued as a farmer or grower) whereupon ,the City Cle~k shall regi
such farmer or grower in a book kept for that purpose, showing the
number of such registration, the name, age, place of residence
~nd location of the farm or grove of such farmer of grower, and
issue to him permit signed by the City Clerk, showing such re
Said permit must be displayed by the farmer or grower in a cons'
ious place on the vehicle from w~ich he offers produce for sale.
Sec. 149. The payr~nt of all license taxes shall be en-
forced by the seizure and sale of the property by the tax
collector, and it is hereby made the d~ ty of the chief of
police of the City of Delray to report the voilation of the
Sec. 150. When it shall be necessary for the ~ax coll~
to enforce the payment of any license taxes he is hereb~
and empowered to issue ~ City Warrant Directing the chief of
od Delray to collect the same by levy and sale.
Sec. 151. Every business, occupation, profession ~r
exhibition, substantial, fixed or temporary engaged in by any
person or persona, firm or corporation, whether in a b~ilding,
tent or upon the street, vacant lot or anywhere in the open a ir
within the City and herein not specifically designated, shall
pay a license tax of Ten Dollaro ($10.00) unless otherwise speoifi,
by resolution or ordinance of the City Council.
Sec. 152. Any person or persons and the members of any
firm or corporation voilating the provisions of this ordinance
~hall upon conviction be punished by a fine not exceeding two
hundred dollars, or ~ry imprisonment for a period not exceeding
ninety days, or by both s~ch fine and imprisionment for
each offense.
Sec. 1~3. All ordinahc~es o~ parts Of ordinances in confli.
herewith are here~'y repealed.
Sec. 154. This ordinance shall become effective immediate]
upon passage and approval by the Mayor.
PASSES by the City Council of the City of Delray, Fl~mlda,
this 24th day of January A.D. 1927.
ATTEST: ( Lawren C. PB~d
oitY ~lerk. L.L. Barwick
President of the Council
Exmained and approved this S& day of January, A.D. 1927.
(j.s.suna ;
Mayo r.
' OUTSIDE CO~[PANIES.
Penny Peaaut,.. . , ~.~ & candy machine~-~ :?einhin~-. ~ .. .~ ~ machin~-~ $10. O0
· (~r. privi~.~ of outting~ as
5.00
many ~s +~.~v,,~,~ like in to,~?n, ,
providing there is no element for 1
of chance or tokens given.
Skill Machines .... ~!0.00
Musio Boxes --- ~10.00
OiEaret%e Machine s --- 5. O0
:~Skill ~Target Guns --- 5.00