TAXATION AND REVENUE SYSTEMS—FLORIDA.
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if “ lie discovers from the aggregate assessment and
from other sources of revenue” that a reduction is
justified.
The chief items recognized by special rates are: For the general
fund, usually 2 mills; for the state school fund, fixed by constitu
tion, 1 mill; for the state pension fund, 4 mills; special taxes for
the maintenance of drainage and levee systems may be levied
against the property benefited thereby.
3. Collection—
State, county, and school district taxes, together
with any special taxes authorized by the county com
missioners, are collected on one roll by the county tax
collector. The extensions are made by the assessor.
Taxes are a lien on any property of the taxpayer,
and may be collected by distress. They are due on
the first Monday in November and become delinquent
on the first Monday in April. Taxpayers paying their
taxes between November 1 and December 1 are allowed
a discount of 2 per cent therefrom; paying between
December 1 and January 1, a discount of 1 per cent.
When land sold for taxes is redeemed, the person re
deeming same shall pay all back taxes thereon.
B. POLL TAXES.
The poll tax is a general tax, but is payable into
the county school fund. (See County Revenues, Gen
eral poll tax.)
C. THE INHERITANCE TAX.
There is no inheritance tax.
D. CORPORATION TAXES.
In general, in matters of taxation, corporations are
not treated differently from individuals; they pay
their general property taxes and licenses.
The following are the only cases analogous to cor
poration taxes:
Railroads pay an annual license tax of $10 for every mile of rail
road tracks in the state; one-half to be paid into the state treasury
and one-half to be distributed by the comptroller to the various
counties in which the railroads are located in proportion to mileage
in each county.
Insurance companies of all kinds pay a tax of 2 per cent upon the
gross amount of receipts of premiums from policy holders in the
state.
Sleeping car companies are taxed upon their gross receipts in the
state at the rate of $1.50 on each $100. The Southern Express Co.
pays a special tax of $2,500 per annum.
E. BUSINESS TAXES, LICENSES, AND FEES.
Auctioneers—in cities of 10,000 inhabitants or more, $25; 5,000 to
10,000, $10; less than 5,000, $5. Abstractors of titles—individuals,
in counties of 5,000 inhabitants or less, $10; in counties of more than
5,000, $15; corporations—in counties of 3,000 inhabitants or more,
$25. Agents—for bicycles and typewriters, $10; for building and
loan associations, local, $10; for foreign building and loan associa
tions, $200; for claims and collections, $10; for clothiers, $10; for
monuments and tombstones, local, $5; for monuments and tomb
stones, traveling, $15; for real estate, $10; for safes, $25; for sewing
machines, in each county, $10; for steamships, $25; for sailing
vessels, $10.
Analytical chemists, $10; merry-go-rounds, roller coasters, etc.,
$50; architects, $25; temporary auction shops, $1,000; brokers, stocks
and bonds, $25; brokers, “futures,” $100; insurance brokers, $10;
other brokers, $10; chiropodists, $10; civil engineers, $10. Clairvoy
ants, palmists, etc., $100. Commissioner of deeds of other states,
$5; commission merchants, $10; dealers in cash registers, $20; cigars,
$5; curio dealers, $5; dealers in dynamite, $50; dealers in fresh meats,
in counties of 10,000 inhabitants or more, $100; less than 10,000, $50;
dealers in furniture, sold on instalment, in cities of over 10,000 in
habitants, $50; less than 10,000, $10; dealers in gasoline, wholesale,
$10; automobiles, $25; oils, wholesale, $25; garages, $25; junk deal
ers, $50. Dealers in spirituous, vinous, or malt liquors, $1,000 in
each county for each place of business (one-half to county, one-half
to state). Distillers of spirituous and brewers of malt liquors, $500.
Clubs selling spirituous, vinous, or malt liquors, less than 75 members,
$100; 75 to 100 members, $150. Dealers in oleomargarine or but-
terine, wholesale, original packages only, $20; dealers in pistols,
bowie knives, etc., $50; secondhand clothing dealers, $25 for each
place of business; secondhand boots and shoes, $10.
Dentists, $10. Distillers and manufacturers of turpentine and
rosin, on each still with a capacity of 16 barrels or less, $20; 16 to 20
barrels, $35; 20 to 25 barrels, $45; over 25 barrels, $65. Drovers, $10
in each county; dealers in electrical machinery or supplies, in towns
of more than 5,000 inhabitants, $10 for each place of business; under
5,000, $5. Green grocers, $3; professional hypnotists, $100; hawkers
or street venders of medicine, $100 a day; lawyers, $10; merchants,
storekeepers, and druggists, for each $1,000 or fraction thereof of
stock, $3 in each county and for each place of business. Mental
healers, $200; oculists, $10; oculists, traveling, $15; opticians, $5;
opticians, traveling, $15; osteopaths, $10; pawnbrokers, for each
place of business, $100; ferrying passengers or freight, in cities of
over 10,000 inhabitants, $100; less than 10,000, $25. Peddlers of
merchandise, $100; peddlers of stoves, ranges, and clocks, sold from
wagons, $50 for each county; peddling from boats less than 40 feet
long, $10; more than 40 feet long, $30. Phosphate plants, with a
daily capacity of not more than 20 tons $10; 20 to 35 tons, $15; 35
to 50 tons, $25; 50 to 65 tons, $40; more than 65 tons, $75. Piano
tuners, $3 in each county; photographers, $5; itinerant photograph
ers, $10; sellers of patent rights, $25; ship brokers, $10; stevedores,
cities of over 5,000 inhabitants, $15; less than 5,000 inhabitants, $5;
street doctors, dentists, or itinerant vendors of drugs, $50; under
takers, in cities of 5,000 inhabitants or more, $25; less than 5,000,
$15; undertakers and embalmers, in cities of 5,000 inhabitants or
more, $75; less than 5,000, $15. Watchmakers and repairers of
jewelry, $5. Steam bakers, $10; other bakers, $3; bankers—capital
stock of $1,000,000 or more, $300; $500,000 to $1,000,000, $200;
$250,000 to $500,000, $150; $100,000 to $250,000, $50; $50,000 to
$100,000, $25; $10,000 to $50,000, $15. Barber shops, one chair, $2;
for each additional chair, 50 cents; billiard or pool tables, con
nected with a barroom, $50 for each table; outside of a barroom,
$15. Boarding houses and hotels—accommodations for 300 or
more lodgers, $200; 200 to 300 lodgers, $150; 100 to 200 lodgers,
$100; 75 to 100, $50; 50 to 75, $25; 25 to 50, $15; 15 to 25, $10; 10
to 15, $5. Machine shops, $15. Bottling works and soda-water
factories, in cities of 10,000 inhabitants or more, $30; 5,000 to
10,000, $20; less than 5,000, $10. Brickyards or factories, $10;
building and loan associations, foreign, $500; building and loan asso
ciations, local, $25; carriage and wagon factories, $3; carriage reposi
tories, $10; cold storage plants, $10; concert halls, pleasure parks, or
roof gardens, where liquors are sold, $50; cottonseed-oil mills, $100;
electric power plants—capital stock of $200,000 or more, $200;
$100,000 to $200,000, $100; $50,000 to$100,000, $50; $25,000 to $50,000
$25; $10,000 to $25,000, $15; less than $10,000, $7.50. Express com
panies, $7,500 in lieu of state and county license taxes. Foundries,
$10. Foreign corporation shipping fish, $200 for each place of busi
ness; domestic corporation shipping fish out of state, $5 for each