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July 10, 2000
CITY OF ATLANTIC BEACH
CITY COMMISSION MEETING
STAFF REPORT _
AGENDA ITEM:. Introduction and First Reading'of Ordinance No. 45-00-14
SUBMITTED BY: Maureen King, City Clerk
DATE: July 3, 2000
BACKGROUND:
Florida Statutes Sec. 205.0535 provides that municipalities may increase
their occupational license fees. by 5% every other year.
It is now two years since our occupational license fees were increased and
we have revised our ordinance to reflect an increase of 5%. We have also
added a few new occupational license classifications
You wiU. note, however, that we have. not amended the license fees for
those businesses which require City Commission approval. We will be
happy to do so if the City Commission so desires..
BUDGET: N/A
RECOMMENDATION: Pass Ordinance No. 45-00-14 on first reading and set for public
hearing on July 24, 2000.
ATTACHMENTS: Ordinance No. 45-00-14
Florida Statutes Sec. 205.0532
REVIEWED BY CITY MANAGER: ~
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July 10, 2000
......ORDINANCE N0.45-00-14
AN ORDINANCE AMENDING THE CODE OF ORDINANCES
OF THE CITY OF ATLANTIC BEACH, AMENDING CHAPTER
20, TAXATION, AMENDING SECTION 20-59, SCHEDULE OF
FEES; PROVIDING AN EFFECTIVE. DATE
BE IT ENACTED BY THE CITY COlVIlVIISSION ON BEHALF OF THE PEOPLE
OF THE CITY OF ATLANTIC BEACH, FLORIDA:
Section 1. Section 20-59, Schedule of Fees, is hereby amended to read as follows:.
No person, firm or corporation shall engage in or manage any trade, business, profession, or
occupation without first obtaining a license and paying an annual fee, which shall be assessed as
follows:
1~~IANUFACTURING ESTABLISf~1ENTS:
Manufacturer, all:
0 - 1500 sq. ft.
1501 - 5000 sq. ft.
5001` = 15000 sq. ft.
15000 ft. and over
$x:66 4~ 9.4Q
X8:06 82.04
X85:@6-1 10.00
~6~66 275.00
PROFESSIONAL ESTABLISHMENTS (Physical facility)
Any person applying f or a city occupational license to practice any profession regulated by the
State Department of Professional Regulation, or any other state board or commission thereof,
must exhibit an active state certificate, registration, or license, before the city occupational license
may be issued. This classification of license tax shall consist of, but shall not be limited to the
following types of business, and the license fee for the professional establishment. shall be assessed
at the rate indicated.
0 - 1500 sq. ft. $66-$49.00
1501 - 5000 sq. ft. x-8:86- 82.00
5001 - 15000 sq. ft ~$5-:6A-110,00
15001 sq. ft. and over 268- 275.00
Accountancy Firm/Corporation~
Architect Firm/Corporation
Air Conditioning/Heating
Attorney Firm/Corporation
Barber Shop
Beauty Shop
Brokerage Firm/Corporation: Mortgage, Stocks, Bonds
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July 10, 2000
Page Two
Ordinance No. 45-00-14
Building Contractor _ _ __
Cosmetology. Salon
Cosmetology School
Day Care, Adult
Day Care, Chddren
Dental Lab
Detective/Investigative Agency
Diet/Weight Control Center
Educational Establishment (Trade, Technical)
Electrical Contractor
Engineer Firm/Corporation
Funeral Home
General Contractor
Hearing Aid Center
Insurance Agency
Land Surveyor Business
Landscape Architect Finm/Corporation
Loan Company
Massage Establishment
Mechanical Contractor
Medical Office
Miscellaneous, other than listed
Nursing Home
Optometry Office
Pharmacy
Plumbing/Septic Tank Contractor
PooUHot Tub/Spa Contractor
Real Estate Appraiser
Real Estate Agency
Residential Contractor
Roofing Contractor -
Sheet Metal Contractor
Solar Energy Contractor
Title Company
Underground Utilities Contractor
Veterinary Establishment
Banks, National or State ~-~06- 275.40
Savings and Loan
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....Page Three
Ordinance No. 45-00-14
Insurance Company '$-~5~:98-$165.00
(Transacting any class of insurance
within the municipal limits of the .
City of Atlantic Beach, whether or
not maintaining a place of business
within the municipal boundaries)
In addition to the license for the professional establishment (Physical facility), each professional
engaged in such practice. or profession shall pay a license tax as indicated. This classification of
license tax shall consist of, but shall not be linuted to the following:
Accountant
Acupuncturist
Architect
Attorney
Auctioneer
Barber
Beautician
Building Contractor
Chiropractor
Cosmetologist
Dental Hygienist
Dental Radiographer
Dentist
Detective/Investigator
Dietitian
Electrician
Engineer
Funeral Director/Embahner
Hearing Specialist
'Insurance Agent
Land Surveyor
Landscape Architect
Marriage or Family Counselor
Massage Therapist
Mental Health Counselor
Miscellaneous, other than listed
Miscellaneous Contractor
/""'~ Mortgage Broker
Nail Specialist
Naturopath
Nursing Home Administrator
$94:98- 99.00 each
3-i:$8- 33.40
94:8$- 99.00
94:89- 9900
94:99- 99.00
3 x:-88- 33.00
3-~8$- 33.00
33.00
94:89- 99.00
3I:-88- 3 3.00
3~-:68- 33.00
31-:88- 33.00
94:89- 99.00
33-i.88- 33.00
388- 3 3.00
33.00
94:89- 99.00
94:98- 99.00
94:89- 99.00
94:89- 99.00
94:@8- 99.00
94:88- 99.00
94:88- 99.00
3F:88- 33.00
94:89- 99.00
3-1:8$- 33.00
31:89-- 33.00
94:88- 99.00
31:98- 33.00
94:89- 99.00
94:88- 9900
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July 10, 2000
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Occupational Therapist
Optician
Optometrist
Pharmacist (Exempt - F.S. 205..196)
Physical Therapist
Physician
Podiatrist
Professional, other than listed
Psychologist
Real Estate Appraiser
Real Estate Sales Agent
Real Estate Broker
Respiratory Caze Practitioner/Therapist
Stocks/Bonds Broker
Veterinarian
RETAIL ESTABLISI~NTS:
__ _._
94:98- 99.00
94:88- 99.00
9#:89- 99.00
Exempt
94:88- 99.00
94.-88- 99.00
94:89- 99.00
94:88-- 99.00
94:89- 99.00
33.00
388- 33.00
3-1:88- 33.00
94:88- 99.00
948- 99.00
94:88- 99.00
The license fee for retail establishments shall be assessed at the following rates:
0 - 1500 sq. ft. ~4~:88- 49.00
1501 - 5000 sq. ft. X88- 82.00
5001 -15000 sq. ft. ~-5-7:88- 165.00
15001 sq. ft. and over 2fr2:68- 275.00
Page Four
Ordinance No. 45-00-14 ___
Antiques
Appliance Sales
Art Gallery/Dealer
Art Framing/Arts & Crafts
Auto New/Used
Auto Parts/Supplies
Bakery
Beauty Supply
Bicycles
Boat, New/LTsed
Book Stores/Stationers
Building Supplies
Butcher/Meat Market
Cabinet/carpentry shop
Candy/Pop Corn
Ceramics
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C:ollectrbles
Communications Equipment (Cell Phones/Beepers)
Computer, Hardware/Software
Convenience Store
Cosmetics
Crafts/Home Accessories
Gifts /Greeting Cards
Decorator Sales
Delicatessen
Department/Variety Store
Electronic EquipmentlRadio/Television
Fabric Shop
Fish/Seafood Market
Fishing Supplies (Bait & Tackle)
Fish: TropicaUAquarium
Floor Coverings: Carpet, tile, etc,
Florist, cut flowers, plants, etc.
Furniture sales
Garden Center/Nursery
Gas, LP Dealers
Glass: Auto, plate, window, mirror
Grocery Store
Guns/Firearms Dealer
Hardware Store
Health Food Store
Ice Cream Vendor (Mobile)
Ice Cream Parlor
Internet Sales
Jewelers
Liquor Store (Not for consumption on premises)
Lumber Yard/Sales
Mail Order/Catalog Sales ,
Marine EquipmentlSupplies
Miscellaneous Sales,. other than listed
Mobile Home/RV Dealer
Motorcycle Sales, New/Used
Music Shop
Office Equipment/supplies
Optical Devices/Equipment Sales
Pawnshop
Pet Shop, Sales/Supplies
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July 10,,2000
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July 10, 2000
Page Six
(1rrlinan~P?~T^ 45 fly 14 -
Photographic Equipment/Supplies
Plumbing Fixtures/Supplies
Records/Tapes/CD Video Sales
Secondhand/Thrift Stores
Shoe Sales
Sporting Goods
Tobacco Products
Toy Store
Trophy/Award Sales
Video Equipment Sales/Rental
Wall Covering/Window Treatment
Water Companies, Bottled or bulk
SERVICE ESTABLISFIl~IENTS:
The license fee for service establishments shall be assessed at the following rates:
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0 - 1500 sq. ft. X88- $49.00
1501 - 5000 sq. ft. ~:~ 82.00
5001 -15000 sq. ft. -Y~:@@- I65.00
15001 sq. ft. and over ~fr2:@~- 275.00
Advertising Agency, Firm or Corporation engaged in
creation, production or sale of media intended to
promote or advertise
Advertising, Billboards, highway and wall
signs (covering fabrication, erection and/
or maintenance of any type sign which is
located on private property, exclusive of
neon, which is covered under general license)
Advertising, Outdoor (General license
covering all phases of advertising as
defined in F.A. Ch. 479, relating to
outdoor advertisers and including erecting,
servicing and maintaining of electrical
and neon signs)
Animal Grooming/Kennel
Apartment Building/Complex (Based on total sq. footage)
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July i 0, 2000
Page Seven
Ordinance No. 45-00-14
_ _
Appliance ServicelRepair _ _ _ __.
Auto:
Car Wash (Requires Commission Approval)
Customizing/Detailing
Oil Change
Machine Shop/Welding
Paint & Body Shop
RentaW-Drive
Road Service/Towing
Service/Repair
Stereo/Accessories installation
Storage
Tire Dealer
Service Station
(The number of pumps shall be calculated either
individually or by island as numbered by the service station)
1 - 4 pumps - $~ 8~- 9.00.
5 _ 9 Pimps _ ~'& :~8-- 82.00
10 -12 pumps - -1$5 :@@- 114.00
over 12 pumps - 26~ :6~- 275.00
Bar/Lounge/Tavern
With 1 COP License, Add ~ @8- $55.00
With 2 COP License, Add X65 :$0- 110.00
With 4 COP License, Add ~8 :@~- 220.00
With Lounge and/or Micro Brewery, Add 2fr ~08- 275.00
Boat Repair
Bowling Alleys
Bookkeeping
Building Inspection
Carpentry
Carpet Cleaners .
Catering
Cement/StoneBrick
Cemetery
Charter Vessel
Each vessel up to 25 ft. X4 5:8@- 47.00
Plus $10.00 per foot additional for vessels over 25 ft.
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`~ Vessels over 25 ft. require City Commission approval
Cleaning/JanitoriaUMaid Service
Computer Services
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July 10, 2000
Page Eight
Ordinance No. 45-00-14
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Computer Classes
Commuter Consultant/Systems Analyst
Computer Repairs
Software programs, writing of
Consultant, not otherwise classified
Country Club
With 1 COP License, Add
With 2 COP License, Add
With 4 COP License, Add
With Lounge and/or Micro. Brewery, Add
Dance Hall
With 1 COP License, Add
With 2 COP License, Add
With 4 COP License, Add
With Lounge and/or Micro Brewery, Add
Delivery/Messenger Service
Decorator/Interiorbesign
Drywall Installation
Dredging/Excavation contractor
Employment Agency
Environmental Services/Consultant
Fences, metaUwood contractor
Fortune Teller, Clairvoyant, Psychic, palmist
spirit medium, etc.
Financial Consultant
Foundation contractor
Fuel Oii Service
Furniture RepairlRefinish/Upholstery
Glass tinting/coating
Health Spa/Gym
HoteUMote]/Rooming Houses
With 1 COP License, Add
With 2 COP License, Add
With 4 COP License, Add
.With Lounge and/or Micro Brewery, Add
Insulation contractor
Instructional Establishment:
Arts/Crafts
ComputerJSeeretarial
X80- $55.00
~$5:@@- 110.00
2~-@:6~- 220.00
~62-:$e- 275:00
x-:66- $55.00
X85:86- 110.00
H6~ 220.00
x:66- 275.00
$588- $55.00
x-85:68- 110.00
z~$~6- 220.00
2fr2:~6- 275.00
Dance/MusicJFine Arts
Karate/Martial Arts
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July 10, 2000
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-Page Nine
Ordinance No. 45-00-14
Irrigation contractor _ __ _ _ _ _ _ _ _ _
Junk/Salvage Yard . .
Land Development.Company
Landscaping/I,ot Clearing
Laundromat, Self Service
Laundry/Dry Cleaner
Lawn/Yard Service
Linen Service
Locksmith
Machine repair/fabrication/welding
Management Company (Managing the
property or business of another
person, firm or corporation)
Manufacturer's agentlRepresentative
Marina
Per slip/space up to 50 ft.- ~9~- $10.50
Plus additional $8:68- $10.50 for each additionalfoot over 50 ft.
.,, Marine Construction (docks etc.)
.Masonry/Ceramic Tile
Minor Contractor (Miscellaneous odd jobs/repair)
Miscellaneous service establishment, other than listed
Mobile Home Parks
Motion Picture Theater/Establishment
Motorcycle Repair
Moving/Storage Company
Newspaper, Branch Office/Publishing
Office Equipment Maintenance
Packing/Shipping/Mail Service
Painting/Paper hanging
Pest ControUExterminator
Photographer
Photo Processing Service
Piano Tuner
Pool Service/Maintenance
Printer/Print Shop
Process Server
Promoters of entertainment, Exhibits, shows, event planner
Publishing/Public Relations company
Radio Station/Broadcastnng Company
Radio/Television/VCR Repair
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ruly 10, 2000
Page Ten.
~rr~inan~P Nn 45-n - 4
Recycling Company _ -
Rentals:
Bicycles
Equipment
Furniture/Appliances
Video Tapes, etc.
Other
Restaurants (This classification also
includes snack bars & take-out only service)
With 1 COP License, Add ~@8- $55.00
With 2 COP License, Add x$5:69-110.00
With 4 COP License, Add ~-9:99- 220.00
With Lounge & Micro Brewery, Add 26~:9~- 275.00
Screen printing
Secretarial Service/Data Processing
Security Systems Installation
Security Systems Monitoring Service
Septic Tank Cleaning
Shoe Repair
Sign Painters/Sign Builders
Signs, Electric/Neon
Solicitation, Door to Door (Unless exempted
by Chapter 18 of the City Code or F.S.
Chapter 496)
(Plus $35.00 to cover the cost
of investigation, Sec. 18-3 of City Code)
Small Engine Repair
Sprinkler Systems (Fire)
Storage/Mini Warehouses
Tanning Salon
Tailor/Dressmaker
Telegraph Service
Telemarketing
Telephone Answering Service
Trailer Park/Tourist camp
Travel Agency
Tree Service/Tree surgeon
Upholsterer/Furniture mender.
Water Softening/Conditioning
Web Page Consultant
Well Digger
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July 10, 2000
Page Eleven
Ordinance No. 45-00.14
Window Cleaner/Pressure Washer _ _ _ _ _.
Window Installation/Service
Other Service Establishments:
Telephone Company (Subject to Franchise)
First 1,000 phones or instruments or
fraction thereof, per phone or instrument
operated or installed .075
Second 1,000 phones or instruments or
fraction thereof over 1,000, per phone or
instrument operated or installed .06
All over 2,000 phones or instruments, per
phone or instrument operated or installed .045
Transportation:
Tn addition to the license for the business establishment
(physical facility}, each individual .engaged in transportation
shall pay a license fee for each vehicle involved in the
business, as follows:
Taxi/Limousine Service
Limousine
Taxi Cabs
$2fr~0- 27.00 per vehicle
a''~6-.96- 27.00
Towing/Wrecker Service
Towing/Wrecker Service
26:6@ $27.00 per vehicle
Trucking
Truck 26:86 $27.00. per vehicle
Vending Machines:
The licensing of vendmg machines shall be the responsibility of
the business where the vending machines aze located and shall be
in addition to other license(s) required for the business.
Vending machines shall mean any amusement/game machine,
pool/billiazd table, electronic music machine and any machine
which dispenses a product.
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July 10, 2000
Page Twelve
Ordinance No. 45-00-14
0 - 3 machines $26:8@- $27.00. .
4 - 10 machines ~ 588- 55.00
11 - 19 machines ~-85:8~-110.00
20 or more machines (arcade) ~6~88- 275.00
Commission approval will be required before. occupational licenses will be issued for the following
businesses, and license fees shall be as follows:
Passenger Vessel
1 - 50 passenger capacity $100.00
51 - 100 passenger capacity $1,000.00
101 or more passenger capacity $125,000.00
Day Labor Employment Service $5,000.00
Escort Service $25,000.00
Body Piercin~/Tattoo Artist $5,000.00
Lingerie Modeling Shop $25,000.00.
900 Telephone Service or equivalent $25,000.00
Sexually Oriented Live Entertainment $25,000.00
Teen Club $5,000.00
SECTION 3. This ordinance shall take effect October 1, 2000
PASSED by the City Commission on first reading this day of , 2000
PASSED by the City Commission on second and final reading this day of ,
2000.
JOHN S. MESERVE
Mayor/Presiding Officer
ATTEST:
MAUREEN KING
Certified Municipal Clerk
Approved as to form and correctness:
ALAN C. JENSEN, ESQUIRE
City Attorney
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July 10, 2000
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,
Ch. 205 LOCAL OCCUPATtONALUCENSE TAXES F.S.1g97
(3) Any person who engages in any business, (b) :fibs total annual revenue generated by the new
occupation, or profession covered by this chapter, who rate structure for the fiscal year following the fiscal year
_ .. _. _ _:. does not pay the required occupational license tax during which the rate structure is adopted may not
within i50 days after-the initial notice of tax due, and exceed:. ~ ~ ~ -.
who does not obtain the required occupatfonat license 1. For municipalities, the sum of the revenue base
is subject to civil actions and penalties,~ncluding court and 10 percent of that revenue base. The revenue base
costs, reasonable attorneys' fees, additional adminis- is the sum of the occupational license tax revenue gen_
- #rative costs incurred as a result of collection. efforts, crated by licenses issued for the most recently corn-
' and a penalty of up to $250. pleted focal fiscal year or the amount of revenue that
Ht~t«y.--g.1. d,. n•soa: ~. i. ar,. r~-1~a:: ao. gyn. s~-2~::. ~• an. s3.1so• would have been generated from the authorized
1205.0532 Revocation or refusal to renew; doing increases unders. 205.043(i)(b), whichever is greater,
plus any revenue received from the county under s
business with Cuba: Any local goveming authordy .
205.033(4).
issuing an occupational license to any individual, bust- 2. For counties, the sum of the revenue base, 10
Hess, or entity under this chapter may revoke or refuse percent of that revenue base, and the amount of rave.
to renew such license ff the individual, business, or Hue distributed by the county to the municipalities
entity, or parent company of such individual, business, under s. 205.033(4) during the most recently com-
orentity, is doing business with Cuba. pleted local fiscal year. The revenue base is the occu-
tF(tatary.--s. 4, ch. ea-21s.
Note.-Section 8, M. 93.218, provides that 'jtjhe Goverrror may waive the ational license tax revenue enerated b licenses
p g y
requirements of this ad in the event that there is a collapse d ens e~dsting regime
In Cuba and there is a need for immedEate aid to Cuba prior to tha convening of the
n
a issued for the most recently completed local fiscal year
ar the amount of revenue that would have been gener-
ster o
the
legislatwe or far human8arian reasons as a result of a natwna! dis
lstaraarc~ba.•
ated from the authorized increases under s.
205.033(1)(b), whichever is greater, but may not
205.0535 Reclassification and rate structure nevi- .include any revenues distributed. to municipalities
sions.- unders. 205.033(4).
(i) By October 1, 1995, any municipality or county (c) !n addition to the revenue increases authorized
.may, by ordinance, reclassify businesses, professions, by paragraph (b), revenue increases attributed to the
and occupations and may establish new rate struc- increases in the number of licenses issued are author-
lures, if the conditions specified in subsections (2) and ' ed.
(3) are met. A person who is engaged in the business (4) After the conditions specified in subsections (2)
of providing local exchange telephone service or a pa nd (3) are met, municipalities and counties may, every
telephone service in a municipality or in the unincorpo- other year thereafter, increase by ordinance the rates
rated area of a county and who pays the occupational of focal occupational license taxes by up to 5 percent.
license tax under the category designated for fete- The increase, however, may not be enacted by less
phone companies or a pay telephone service provider than. a majority plus one vote of the governing body.
certified pursuant to s. 364.3375 is deemed to have but (5) No license shalt be issued unless the federal
one place of business or business location in each employer identification number or social security num-
municipality or unincorporated area of a county. ber is obtained from the person to be licensed.
(2) Before adopting a reclassification and revision m:cory: --s. a, a,. x3.180.
ordinance, the municipality or county must establish an
equity study commission and appoint its members. 205.0536 Distribution of county revenues.-A
Each member of the study commission must be a rep- county that establishes a new rate structure under s.
205.0535 shall retain all occupational license tax revs-
resentative of the business community within the local
equity study commis-
govemment's jurisdiction. Each Hues collected from businesses, professions, or occu-
i
.
sion shall recommend to the appropriate local govern- n
potions whose places of business are located wfth
the unincorporated portions of the county. Any occupa-
- ment a classification system and rate structure for local tional license tax revenues collected by a county that
occupational license taxes. ~
(3)(a) After the reclassification and rate structure establishes a new rate structure unders. 205.0535
from businesses, professions, or occupations whose
revisions have been transmitted to and considered by places of business are located within a municipality,
the appropriate local governing body, it may adopt by
majority vote a new occupational license tax ordinance. exclusive of the costs of collection, must be appor
tinned between the unincorporated area of the county
Except that a minimum license tax of up to $25 is per- and the incorporated municipalities located therein by
miffed, the reclassification shall not increase the occu-
pational license tax by more. than. the following: for a ratio derived by dividing their respective populations
by the population of the county. As used in this section,
licenses costing $150 or less, 200 percent; for licenses the term "population" means the latest official state esti-
costing more than $i 50 but not more than $500, 100 mate of population certified under s. i 86.901. The rev-
percent; forlicenses costing more than 5500 but not enues so apportioned shall be sent to the goveming
more than $2,500, 75 percent; for licenses costing authori of each munici ati accordin to its ratio, and
~
more than $2,500 but not more than $10,000, 50 per- the count, according to
to the goveming authonty of
cent; and for licenses costing more than $10,000, 10 the ratio of the unincorporated area, within 15 days
percent; however, in no case may any license be after the month of receipt.
increased more than $5,000. Hl:tars.-s. e, ch. a3-1eo.
1578