The Ocala banner. (Ocala, Marion County, Fla.) 1883-194?, 1913-09-26

lime surfacing. but | do think that
some Of each ought to be done; how
ever. If YOU are willing to leave that
10 the judgment and discretion of
your committee l am sure they will
handle it cOnservatively and l hope,
lntelligently.
Iours very respectfully,
B. A. Weathers,
President City Council.
A communication from Messrs. D.
+. McIver and B. A. Weathers was
read petitioning the council to hard
surface South Pine street to South
Third street. The communication
cited that the owners of adjacent
properties had paid the expense of
the work done on this particular Sec
ton street to date. Petition was
granted and the street committee in
structed to proceed with the work.
Council was requested to lime-sur-
face South Second street west of
Pine for about 200 feet, owners of
adjacent property having borne the
expense TO date of surveying, ETC.,
on this street. Referred to the
street committee with power to act.
The mayors veto of the license
ordinance. and supplement was
read. The city attorneys opinion on
the subject was also read, after
which the ordinance was passed over
the veto by a vote of six to one.
Opinions of the City Attorney
Ocala, Fla. Sept. Is, 1913.
Mr.. B. A. Weathers, President City
Council. Ocala.
Dear Sir: l am in receipt of your
communication requesting me to
give you an opinion as to the propo-
sition of law raised in the mayors
supplemental message yetoing IAN
ordinance providing for and regulat-
ing the license tax to be paid by all
persons, firms, corporations or asso-
Citations engaged in any business,
profession or occupation in the city
OF Ocala, for which a license is re-
quired; and providing for the collec-
ton and transfer of the same" viz:
Can the city of Ocala, under the ex-
listing law, impose a license tax en-
tirely regardless of the state tax
upon the same business, profession
or occupation? l quote the follow
ing from said message:
Il am aware of the fact, that by
special act of the legislature, ap-
proved May 9Th. 1901, the city of
Ocala was empowered to impose Ii
cense taxes and fix the amount indie
pendent of the general state revenue
law as 1t then existed. Since 1901,
however, to-wit: in the year 1907.
the legislature passed general Ii
cense act, providing in section one
for state and county licenses and pro-
viding in section two as follows:
Section .. Counties and incorporat-
ed cities and towns may impose such
the same subjects as they may deem
proper. unless otherwise provided in
this act, when the business, profess
sion 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
Section II of the act of 1907 repeats
all laws in conflict with the provis-
ions of said act"
The supreme court of the state of
Florida. in the case of Hardee vs..
Brown. Sc Fla, 377 and AZ So. Rep,
S34, states that the constitution Of
the state expressly authorizes the
legislature to pass special laws con-
ferring powers upon municipalities,
and the legislature may authorize
municipalities to impose license
taxes. In 1901 the legislature of the
state of Florida enacted the follow
ing law: Section /. That the city
council Of the city of Ocala be and 1t
Is hereby empowered to impose IL
cense taxes on such privileges, bust
ness. professions or occupations, as
are or shall be taxed by the state
and upon such other as may be en-