The Ocala evening star. [volume] (Ocala, Fla.) 1895-1943, 1913-09-19

/ state OF FIOr1da enacted the Hollow
/ ing law: Section l. That the city
council of the city of OcaIa be and it
is hereby empowered 10 impose Ii
i cense taxes on such privileges, bust
: ness, professions or occupations, as
are or shall be taxed by tie state
) and upon such other as may be en-
gagged in or. managed within said
city of Ocala, and the amounts of
such license taxes shall be fixed by
:. city ordinances, which amounts of
such taxes shall not be dependent
upon the general state revenue law"
! 1t viii therefore be observed that
! the legislature of the state of Florida
authorizes the municipality of the
F.. city Of Ocala to impose license taxes
! en- privileges, business. professions
! or occupations. independent of the
amount fixed by the general state
revenue law.
From casual observation, section
, of the acts Of the legislature of
/ 1907, referred 10 in the passage of
the mayor, construed alone and with
out taking it>in connection with other
sections of the act. leads to an erron-
eOus conclusion. Section Is of the
| same act from which section , is
quote by the mayor (of the acts of
1909 reads as follows:
Section 16. That nothing in this
act shall be construed as in any way
abri1ging or limiting the powers
which have been granted or may be
granted to any municipal corporation
| by special act or charter act for the
purpose of requiring the payment of
| license taxes"
| 1t will, therefore. be observed that
the acts of the legislature, passed in
| 1907, do not repeal the special act
passed in 1901
I am therefore of the opinion that
the position of the mayor, viz: That
the city council Of the city of Ocala
cannot impose an occupation license
in excess of fifty per cent of that
which is imposed by the general
state revenue law is erroneous.
The city council, under the special
acts of 1901, is authorized to impose
an occupation or icen-e tax indie
pendent of the amount fixed by the
general state revenue law.
! l am satisfied that the mayor or
his legal adviser overlooked section
16 of the acts of 1907, referred to in
his message.
Respectfully submitted,
/ Carlos L. Sistrunk, City Atty
Ocala, Fla, Sept. 10, 1913.
Mr.. B. A. Weathers, President City
Council, Ocala.
Dear Sir: / beg to acknowledge
receipt of your communication, re-
questing an opinion relative to the
mayors veto message relating to a
certain portion of an ordinance pro
viding for and regulating the license
tax to be paid by all persons, firms,
/ corporations or associations, engaged
in any business, profession or occu-
patton, in the city of Ocala, for
| which license is required, and pro-
viding for the collection and transfer
of same" which reads as follows: Il
am OF the opinion that the city of
Ocala is without power or authority
to impose a privilege tax on railroads
for maintaining freight Office or
/ passenger Office as above. Such of
fees are essential to the proper con-
duct of railroad business as common
carriers and they are, under the law,
required to maintain such offices and
not only for their own convenience.
but for the accommodation and con-
venience of the travelling public
The mayor in his message then
proceeds to discuss this matter at
considerable length. That part of
The ordinance under consideration Is
sub-paragraph three under article R,
section 3 of said ordinance, which
reads as follows:
Railroads, freight Office, $50;
freight and passenger office, $500"
The supreme court expressly au-
thorizes the legislature to pass spe-
cial laws, comforting powers upon
municipalities and the legislature
may authorize municipalities TO inn
pose license taxes, and the legislature
in 1901 having enacted a law, that
the city council of the city of Ocala
e AMI il is hereby empowered to i'm
pose license taxes on such privileges,
business, professions or occupations,
as are or shall be taxed by the state
and 'lpon such other as may be en-
gagged in, or managed, within said
city of Ocala; and the amounts of
such license taxes shall be fixed by
city ordinance. which amounts of
such taxes shall not be dependent
upon the general state revenue law,
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