§ 3-8. Annual license tax.

Latest version.

An annual license tax is hereby levied on vendors and distributors of alcoholic beverages equal to one-half (½) of the total state and county license taxes provided by the laws of the State of Florida on such vendors or distributors. The said license tax shall run from the first day of October to the first day of the succeeding October, except that if any person shall begin business after the first day of April in any year, he may obtain a license expiring on the first day of the following October upon payment of one-half (½) of the tax for such annual license. No person shall operate a place of business in the city as a vendor or distributor of alcoholic beverages without having first paid the license tax required by this section and having received a license for the operation of such business.

(Ord. No. 30-A, §§ 2, 3, 9-9-1948)

State law reference

Authority of city to levy and collect one-half state and county license tax, F.S. § 561.36; state and county licenses, F.S. § 561.34.

                    
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