The Ocala banner. (Ocala, Marion County, Fla.) 1883-194?, 1913-09-12
MAYOR ROBERTSON'S
SUPPLEMENT TO
VETO MESSAGE
Ocala, Fla, Sept. 10, 1913.
City Council of Ocala, Fla:

Gentlemen-By way of supplement
to my veto message relating to the re-
cent license tax ordinance passed by
your honorable body, respectfully in
vite your attention to the fact that
in many instances the license tax inn
posed is in excess of the state license
tax upon the same business, profess
sion or occupation.
In view of the fact that this ordi-
nance will require your further con-
sideration, respectfully suggest that
if you have not already done so, that
you carefully consider as to whether
or not the city of Ocala can in any
case lawfully assess a license tax in
excess of fifty per cent. of the state
tax on the same. business, profession
or occupation.
am aware of the fact that, by spe-
cial act of the legislature, approved
May II, 1901, the city of Ocala was
empowered to impose license taxes,
and fix the amount independently of
the general state revenue law as it
then existed. Since 1901, however, to-
wit: In the year 1907, the legislature
passed general license act providing
in section 1 for state and county IL
censes, and providing in section 2 as
follows:
Section g Counties and incorpor-
ated cities and towns may impose
such further taxes of the same kind
upon the same subjects as they may
deem proper, unless otherwise provid-
ed in this act, when the business, pro-
fession or occupation shall be engag-
ed 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 provisions
of said act.
Does the act of 1907, limiting and
restricting the right of incorporated
cities and towns to levy tax to not
exceeding fifty per cent, of the state
tax on the same business, profession
or occupation have the effect of re-
pealing the provisions of the special
act of 1901 allowing the city of Ocala
to make it's own rate or charges for IL
cense independent of the general law
on the subject?
This is worthy of your most careful
consideration. for it is apparent that
no license tax whatever can be en-
forced or collected on any business.
profession or occupation where the
city tax imposed by ordinance is in
excess of fifty per cent. of the state
tax on the same business, profession
or occupation, if the general law above
referred to applies to the city of
Ocala.
I submit this for your consideration
in connection with the veto message
above referred to.
If the city of Ocala could under ex-
listing law impose license tax entire
ly regardless of the state tax upon
the same business, profession or occu-
patton, would not the city be thereby
vested with power to destroy the rev.
enue which the state would otherwise
receive, by making it's license tax so
large as to be prohibitory?
Did not this fact probably influence
the legislature in imposing the prohi-
bition against license taxes by cities
and towns in excess of fifty per cent.
of the state tax on the same subject?
Very respectfully,
]. D. ROBERTSON, Mayor.