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PALMM FAMU



Acts and resolutions adopted by the Legislature of Florida
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Permanent Link: http://ufdc.ufl.edu/AM00000238/00001
 Material Information
Title: Acts and resolutions adopted by the Legislature of Florida at its extraordinary session ..
Uniform Title: Laws, etc
Spine title: Laws of Florida
Physical Description: v. : ; 23 cm.
Language: English
Creator: Florida
Publisher: Published by authority of law under direction of Attorney General
Place of Publication: Tallahassee Fla
Manufacturer: T.J. Appleyard, Printer
Creation Date: 1949
Publication Date: [1---
Frequency: completely irregular
 Subjects
Subjects / Keywords: Law -- Florida   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
legislation   ( marcgt )
serial   ( sobekcm )
 Notes
General Note: Description based on vol. for 1918.
 Record Information
Source Institution: Florida A&M University (FAMU)
Holding Location: Florida A&M University (FAMU)
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 12310634
System ID: AM00000238:00001

Table of Contents
    Title Page
        Page 1
    Certificate
        Page 2
    Members of the senate - Extraordinary session, September 7-24, inclusive, 1949
        Page 3
    Officers of the senate
        Page 4
    Members of the house of representatives - Extraordinary session, September 7-24, inclusive, 1949
        Page 5
        Page 6
        Page 7
    Officers of the house of representatives/Executive department
        Page 8
    Laws of the state of Florida: General laws - Extraordinary session 1949
        Page 9
        Chapter 26319
            Page 9
            Page 10
            Page 11
            Page 12
            Page 13
            Page 14
            Page 15
            Page 16
            Page 17
            Page 18
            Page 19
            Page 20
            Page 21
            Page 22
            Page 23
            Page 24
            Page 25
            Page 26
            Page 27
            Page 28
            Page 29
            Page 30
            Page 31
            Page 32
            Page 33
            Page 34
            Page 35
            Page 36
            Page 37
            Page 38
            Page 39
            Page 40
            Page 41
            Page 42
            Page 43
            Page 44
            Page 45
            Page 46
            Page 47
            Page 48
            Page 49
        Chapter 26320
            Page 50
            Page 51
            Page 52
            Page 53
            Page 54
            Page 55
            Page 56
            Page 57
            Page 58
            Page 59
            Page 60
            Page 61
            Page 62
            Page 63
            Page 64
            Page 65
            Page 66
            Page 67
            Page 68
            Page 69
            Page 70
        Chapter 26321-26329
            Page 71
            Page 72
            Page 73
            Page 74
            Page 75
            Page 76
            Page 77
            Page 78
            Page 79
            Page 80
            Page 81
            Page 82
            Page 83
            Page 84
            Page 85
            Page 86
            Page 87
            Page 88
            Page 89
            Page 90
            Page 91
            Page 92
            Page 93
            Page 94
            Page 95
        Chapter 26330-26339
            Page 96
            Page 97
            Page 98
            Page 99
            Page 100
            Page 101
            Page 102
            Page 103
            Page 104
            Page 105
            Page 106
            Page 107
            Page 108
            Page 109
            Page 110
            Page 111
            Page 112
        Chapter 26340-26349
            Page 113
            Page 114
            Page 115
            Page 116
            Page 117
            Page 118
            Page 119
            Page 120
            Page 121
            Page 122
            Page 123
            Page 124
            Page 125
            Page 126
            Page 127
            Page 128
            Page 129
            Page 130
            Page 131
            Page 132
            Page 133
            Page 134
            Page 135
            Page 136
            Page 137
        Chapter 26350-26359
            Page 138
            Page 139
            Page 140
            Page 141
            Page 142
            Page 143
            Page 144
            Page 145
            Page 146
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            Page 148
            Page 149
            Page 150
            Page 151
            Page 152
            Page 153
            Page 154
            Page 155
        Chapter 26360-26369
            Page 156
            Page 157
            Page 158
            Page 159
            Page 160
            Page 161
            Page 162
            Page 163
            Page 164
            Page 165
            Page 166
            Page 167
            Page 168
            Page 169
            Page 170
            Page 171
            Page 172
            Page 173
            Page 174
            Page 175
        Chapter 26370-26379
            Page 176
            Page 177
            Page 178
            Page 179
            Page 180
            Page 181
            Page 182
            Page 183
        Chapter 26380-26389
            Page 184
            Page 185
            Page 186
            Page 187
            Page 188
            Page 189
            Page 190
            Page 191
            Page 192
        Chapter 26390-26399
            Page 193
            Page 194
            Page 195
            Page 196
            Page 197
            Page 198
            Page 199
            Page 200
        Chapter 26400-26409
            Page 201
            Page 202
            Page 203
            Page 204
            Page 205
            Page 206
            Page 207
        Chapter 26410-26419
            Page 208
            Page 209
            Page 210
            Page 211
            Page 212
            Page 213
            Page 214
            Page 215
            Page 216
            Page 217
            Page 218
            Page 219
            Page 220
            Page 221
            Page 222
            Page 223
            Page 224
            Page 225
            Page 226
            Page 227
            Page 228
            Page 229
            Page 230
            Page 231
            Page 232
            Page 233
            Page 234
            Page 235
            Page 236
            Page 237
            Page 238
            Page 239
            Page 240
            Page 241
            Page 242
            Page 243
            Page 244
            Page 245
            Page 246
            Page 247
        Chapter 26420-26429
            Page 248
            Page 249
            Page 250
            Page 251
            Page 252
            Page 253
            Page 254
            Page 255
            Page 256
            Page 257
            Page 258
            Page 259
            Page 260
            Page 261
            Page 262
            Page 263
            Page 264
            Page 265
            Page 266
            Page 267
            Page 268
            Page 269
            Page 270
            Page 271
            Page 272
            Page 273
            Page 274
            Page 275
            Page 276
            Page 277
            Page 278
            Page 279
            Page 280
            Page 281
            Page 282
            Page 283
            Page 284
            Page 285
            Page 286
            Page 287
            Page 288
            Page 289
        Chapter 26430-26439
            Page 290
            Page 291
            Page 292
            Page 293
            Page 294
            Page 295
            Page 296
            Page 297
            Page 298
            Page 299
            Page 300
            Page 301
            Page 302
            Page 303
            Page 304
            Page 305
            Page 306
            Page 307
            Page 308
            Page 309
            Page 310
            Page 311
        Chapter 26440-26449
            Page 312
            Page 313
            Page 314
            Page 315
            Page 316
            Page 317
            Page 318
            Page 319
            Page 320
            Page 321
            Page 322
            Page 323
            Page 324
            Page 325
            Page 326
            Page 327
            Page 328
        Chapter 26450-26459
            Page 329
            Page 330
            Page 331
            Page 332
            Page 333
            Page 334
            Page 335
            Page 336
            Page 337
            Page 338
            Page 339
            Page 340
            Page 341
            Page 342
            Page 343
            Page 344
            Page 345
            Page 346
            Page 347
            Page 348
            Page 349
        Chapter 26460-26469
            Page 350
            Page 351
            Page 352
            Page 353
            Page 354
            Page 355
            Page 356
            Page 357
            Page 358
            Page 359
            Page 360
            Page 361
            Page 362
            Page 363
            Page 364
            Page 365
            Page 366
            Page 367
            Page 368
            Page 369
            Page 370
            Page 371
            Page 372
            Page 373
            Page 374
            Page 375
            Page 376
            Page 377
            Page 378
            Page 379
            Page 380
            Page 381
            Page 382
            Page 383
            Page 384
            Page 385
            Page 386
        Chapter 26470-26479
            Page 387
            Page 388
            Page 389
            Page 390
            Page 391
            Page 392
            Page 393
            Page 394
            Page 395
            Page 396
            Page 397
            Page 398
            Page 399
            Page 400
            Page 401
            Page 402
            Page 403
            Page 404
            Page 405
            Page 406
            Page 407
            Page 408
            Page 409
            Page 410
            Page 411
            Page 412
            Page 413
            Page 414
            Page 415
            Page 416
            Page 417
            Page 418
            Page 419
            Page 420
    Index
        Page 421
        Page 422
        Page 423
        Page 424
        Page 425
        Page 426
        Page 427
        Page 428
Full Text






EXTRAORDINARY SESSION 1949




ACTS AND RESOLUTIONS
ADOPTED B.Y THE

LEGISLATURE OF FLORIDA




At its Extraordinary Session September 7th to 24th, 1949
Under the Constitution of A. D. 1885















PUBLISHED BY AUTHORITY OF LAW
1949

''. n '






V--
^A(F



,/i.


S' /
/J i I"
'^ !


CERTIFICATE


STATE, OF FLORIDA

OFFICE OF SECRETARY OF STATE


SSS


I, R. A. GRAY, Secretary of State of the State of Florida, do
hereby certify that the Acts contained in this volume have been
compared with the original Enrolled Acts on file in this office
and that the same are correct and true copies. The apparent
omissions of words and inaccuracies of language appear in the
Enrolled Bills.

IN WITNESS WHEREOF, I have hereunto set my
hand and affixed the Great Seal of the State
(SEAL) of Florida, at Tallahassee, the Capital, this
i27 1 the fifteenth day of October, A.D. 1949.


I 7'
6'


R. A. GRAY
Secretary of State.









MEMBERS OF THE SENATE
Extraordinary Session
September 7-24, Inclusive
1949

District
** 1 Newman C. Brackin, Crestview
* 2 Philip D. Beall, Pensacola
** 3 Johnnie Wright, DeFuniak Springs
* 4 C. L. Alford, Grand Ridge
** 5 Luther C. Tucker, Crawfordville
* 6 A. L. Wilson, Quincy
** 7 Harry E. King, Winter Haven
* 8 LeRoy Collins, Tallahassee
** 9 Joseph E. Johnston, Jr., Brooksville
1* 10--W,. T. Day-s7-MaditSn
** 11 Henry S. Baynard, St. Petersburg
* 12 Evans Crary, Stuart
** 13 R. B. (Bunn) Gautier, Miami
* 14 J. Wofford Lindler, Lake City
** 15 Charley E. Johns, Starke
* 16 A. G. McArthur, Fernandina
#* 17 G. Warren Sanchez, Live Oak
* 18 John E. Mathews, Jacksonville
** 19 J. B. Rogers, Jr., Winter Garden
* 20 Wallace E. Sturgis, Ocala
** 21 J. Min Ayers, Trenton
* 22 S. D. Clarke, Monticello
** 23 J. Edwin Baker, Umatilla
* 24 James A. Franklin, Ft. Myers
** 25 Olin G. Shivers, Chipley
* 26 B. C. Pearce, Palatka
** 27 James W. Moore, Sebring
* 28 Walter G. Walker, Daytona Beach
** 29 J. Slater Smith Jr., Green Cove Springs
* 30 George W. Leaird, Ft. Lauderdale
** 31 Verle A. Pope, St. Augustine
* 32 W. A. Shands, Gainesville
** 33 N. Ray Carroll, Kissimmee
* 34 Raymond Sheldon, Tampa
** 35 John R. Beacham, West Palm Beach
S36 William J. Ray, Bradenton
* 37 Lloyd F. Boyle, Sanford
* 38 J. C. Getzen, Bushnell

* Holdovers
** Elected 1948





















OFFICERS OF THE SENATE



President-Newman C. Brackin, Crestview
President Pro Tempore-William J. Ray, Bradenton
Secretary-Robt. W. Davis, Tallahassee
Sergeant-at-Arms-D. H. McCallum, Crestview










MEMBERS OF THE HOUSE OF REPRESENTATIVES
Extraordinary Session
September 7-24, Inclusive
1949


Alachua-R. L. Black, Jr., Gainesville
Alachua-W. E. Whitlock, High Springs
Baker-B. R. Burnsed, Macclenny
Bay-Grady W. Courtney, Millville
Bay-Joseph I. Mathis, Panama City
Bradford-J. P. Roberts, Starke
Brevard-Roy F. Roberts, Titusville
Brevard-0. L. Burton, Eau Gallie
Broward-John S. Burwell, Ft. Lauderdale
Broward-Thos. E. (Ted) David, Hollywood
Calhoun-Emory E. Bridges, Blountstown
Charlotte-Leo Wotitzky, Punta Gorda
Citrus-L. C. Yeomans, Crystal River
Clay-S. D. Saunders, Middleburg
Collier-D. Graham Copeland, Everglades
Columbia-F. W. Bedenbaugh, Lake City
Dade-George S. Okell, Miami
Dade-Grant Stockdale, So. Miami
Dade-Bill Lantaff, Miami
DeSoto-T. M. Parker, Jr., Arcadia
Dixie-Royal C. Dunn, Cross City
Duval-Mabry Carlton, Jacksonville
Duval-Charles A. Luckie, Jacksonville
Duval-Fletcher Morgan, Jacksonville
Escambia-Harry Botts, Jr., Pensacola
Escambia-R. M. Merritt, Pensacola
Flagler-H. T. Cook, Bunnell
Franklin-B. G. Patton, Apalachicola
Gadsden-E. W. Scarborough, Chattahoochee
Gadsden-D. M. Johnson, Quincy
Gilchrist-Howell Lancaster, Trenton
Glades-J. H. Peeples, Jr., Moore Haven
Gulf-George G. Tapper, Port St. Joe
Hamilton-J. W. McAlpin, White Springs
Hardee-G. W. (Dick) Williams, Wauchula
Hendry-Elbert L. Stewart, Clewiston
Hernando-S. Travis Phillips, Brooksville










Highlands-Miss Edna Pearce, Fort Basinger
Hillsborough-James S. Moody, Plant City
Hillsborough-Neil C. McMullen, Tampa
Hillsborough-John Branch, Tampa
Holmes-J. D. Heath, Leonia
Indian River-Alex MacWilliam, Vero Beach
Jackson-W. A. (Pete) Smith, Marianna
Jackson-W. Pooser, Marianna
Jefferson-Richard H. Simpson, Monticello
Lafayette-Duffin Lancaster, Mayo
Lake-Tim M. Sellar, Leesburg
Lake-H. H. Hethcox, Umatilla
Lee-Scott Hough, Ft. Myers
Lee-Norwood R. Strayhorn, Ft. Myers
Leon-Wilson Carraway, Tallahassee
Leon-John W. Henderson, Tallahassee
Levy-Dewey D. Allen, Inglis
Liberty-Glenn Summers, Bristol
Madison-T. C. Merchant, Jr., Madison
Manatee-J. Ben Fuqua, Palmetto
Manatee-Joe Bill Rood, Bradenton
Marion-C. Farris Bryant, Ocala
Marion-Marcus Frank, Ocala
Martin-George Keith, Stuart
Monroe-Bernie C. Papy, Key West
Nassau-Leonard A. McKendree, Fernandina
Okaloosa-James H. Wise, Crestview
Okeechokee-W. J. Hendry, Okeechobee
Orange-Burton Thornal, Orlando
Orange-Charles O. Andrews, Jr., Orlando
Osceola-Irlo Bronson, Kissimmee
Palm Beach-John E. Bollinger, West Palm Beach
Palm Beach-B. Elliott, Pahokee
Pasco-George C. Dayton, Dade City
Pinellas-James A. McClure, Jr., St. Petersburg
Pinellas-Charles J. Schuh, Jr., St. Petersburg
Pinellas-Archie Clement, Tarpon Springs
Polk-Roy Surles, Lakeland
Polk-Lisle W. Smith, Haines City
Polk-Perry E. Murray, Frostproof
Putnam-Thos. B. Dowda, Palatka
St. Johns-F. Charles Usina, St. Augustine
St. Johns-Chas. E. Shepperd, St. Augustine
St. Lucie-D. H. (Banty) Saunders, Ft. Pierce











Santa Rosa-Woodrow M. Melvin, Milton
Sarasota-Jerry Collins, Sarasota
Sarasota-James A. Haley, Sarasota
Seminole-M. B. Smith, Sanford
Seminole-J. Brailey Odham, Sanford
Sumter-John V. Monahan, Wildwood
Suwannee-Wm. Randall Slaughter, Live Oak
Taylor-Gus J. Dekle, Perry
Union-Cecil Douglas, Lake Butler
Volusia-Thomas T. Cobb, Daytona Beach
Volusia-James H. Sweeny, Jr., DeLand
Wakulla-George Nesmith, Wakulla
Walton-Thos. D. Beasley, DeFuniak Springs
Washington-Amos 0. Hudson, Chipley













OFFICERS OF THE HOUSE OF REPRESENTATIVES


Speaker-Perry E. Murray, Frostproof
Speaker Pro Tempore-B. R. Burnsed, Macclenny
Chief Clerk-Mrs. Lamar H. Bledsoe, Tallahassee
Sergeant-at-Arms-W. S. McLin, Tallahassee





EXECUTIVE DEPARTMENT

Governor-Fuller Warren, Tallahassee
Secretary of State-R. A. Gray, Tallahassee
Attorney General-Richard W. Ervin, Tallahassee
Comptroller-Clarence M. Gay, Tallahassee
Treasurer-J. Ed Larson, Tallahassee
Superintendent of Public Instruction-Thos. D. Bailey, Tallahassee
Commissioner of Agriculture-Nathan Mayo, Tallahassee





Compiled by
R. A. GRAY
Secretary of State
Tallahassee, Florida










LAWS

OF THE

STATE OF FLORIDA
(General Laws-Extraordinary Session 1949)


CHAPTER 26319-(No. 1)
SENATE BILL NO. 17-X (49)
AN ACT to Define Certain Additional Privileges, and to Levy and
Provide for the Collection of Privilege Taxes upon Sales of Per-
sonal Property, upon Admissions and upon Rentals of Real and
Personal Property; Providing for Certain Exemptions; to Define
Certain Words and Terms Used in This Act; to Provide for the
Creation and Enforcement of Liens upon Real and Personal
Property of Persons Liable for the Payment of Such Taxes to
Authorize the Promulgation of Rules and Regulations for the
Administrators and Enforcement of This Act; to Appropriate
Monies Derived from Such Taxes and to Direct the Payment of
Such Monies Derived from Such Taxes to the General Revenue
Fund of the State of Florida, to the Cost of Administration and
Enforcement of This Act and to Provide for Impounding Any
Surplus Revenue; to Provide for the Operation of This Act in
the Event Certain Provisions Herein Shall be Held Invalid;
Providing for an Effective Date; to Provide Penalties for the
Violation of This Act; and Repealing Sections 204.03 and 204.04,
Florida Statutes, 1941, and Conflicting Laws.
Be It Enacted by the Legislature of the State of Florida:
Section 1. That this Act shall be known as the "Florida Revenue
Act of 1949" and the taxes imposed herein shall be in addition to
all other taxes imposed by law.
Section 2. That the following terms and phrases when used in
this Act, shall have the meaning ascribed to them in this Section,
except where the context clearly indicates a different meaning:
(a) "Person" includes any individual, firm, co-partnership, joint
adventure, association, corporation, estate, trust, business trust,
9


12 7617










LAWS

OF THE

STATE OF FLORIDA
(General Laws-Extraordinary Session 1949)


CHAPTER 26319-(No. 1)
SENATE BILL NO. 17-X (49)
AN ACT to Define Certain Additional Privileges, and to Levy and
Provide for the Collection of Privilege Taxes upon Sales of Per-
sonal Property, upon Admissions and upon Rentals of Real and
Personal Property; Providing for Certain Exemptions; to Define
Certain Words and Terms Used in This Act; to Provide for the
Creation and Enforcement of Liens upon Real and Personal
Property of Persons Liable for the Payment of Such Taxes to
Authorize the Promulgation of Rules and Regulations for the
Administrators and Enforcement of This Act; to Appropriate
Monies Derived from Such Taxes and to Direct the Payment of
Such Monies Derived from Such Taxes to the General Revenue
Fund of the State of Florida, to the Cost of Administration and
Enforcement of This Act and to Provide for Impounding Any
Surplus Revenue; to Provide for the Operation of This Act in
the Event Certain Provisions Herein Shall be Held Invalid;
Providing for an Effective Date; to Provide Penalties for the
Violation of This Act; and Repealing Sections 204.03 and 204.04,
Florida Statutes, 1941, and Conflicting Laws.
Be It Enacted by the Legislature of the State of Florida:
Section 1. That this Act shall be known as the "Florida Revenue
Act of 1949" and the taxes imposed herein shall be in addition to
all other taxes imposed by law.
Section 2. That the following terms and phrases when used in
this Act, shall have the meaning ascribed to them in this Section,
except where the context clearly indicates a different meaning:
(a) "Person" includes any individual, firm, co-partnership, joint
adventure, association, corporation, estate, trust, business trust,
9


12 7617












receiver, syndicate, or other group or combination acting as a unit,
and shall include any political sub-division, mu-
Definitions nicipality, state agency, bureau or department,
and the plural as well as the singular number.
(b) "Sa4le" means any transfer of title or possession, or both,
exchange, barter, lease or rental, conditional or otherwise, in any
manner or by any means whatsoever of tangible personal property
for a consideration, and shall include the rental of living quarters,
sleeping or housekeeping accommodations in hotels, apartment houses
or rooming houses, tourist or trailer camps, as hereinafter defined
in this Act, and includes the fabrication of tangible personal prop-
erty for consumers who furnish, either directly or indirectly, the
materials used in fabrication work, and the furnishing, repairing,
or serving for a consideration of any tangible personal property
consumed on the premises of the person furnishing, repairing, or
serving such tangible personal property.
A transaction whereby the possession of property is transferred
but the seller retains title as security for the payment of the price,
shall be deemed a sale.

(c) 1. "Retail Sale" or a "Sale at Retail" means a sale to a
consumer or to any person for any purpose other than for resale
in the form of tangible personal property, and shall mean and
include all such transactions that may be made in lieu of "Retail
Sales" or "Sales at Retail". A resale must be in strict compliance
with rules and regulations and any dealer making a sale for resale
which is not in strict compliance with rules and regulations shall
himself be liable for and pay the tax.

(c) 2. The terms "Retail Sales", "Sale at Retail", "use",
"storage'' and "'consumption"' shall not include the sale, use, stor-
age or consumption of industrial materials for future processing,
manufacture or conversion into articles of tangible personal prop-
erty for resale where such industrial materials become a component
part of the finished product or are used directly in fabricating,
converting, or processing such materials or parts thereof, nor shall
such terms include materials, containers, labels, sacks or bags used
for packaging tangible personal property for shipment or sale.
(c) 3. The term "gross sales" means the sum total of all retail
sales~of tangible personal property as defined herein, without any
10


CHAPTER 26319


LAWS OF FLORIDA










LAWS OF FLORIDA


deduction whatsoever of any kind or character, except as provided
in this Act.
(d) "Sales Price" means the total amount for which tangible
personal property, including any services that are a part of the
sale, valued in money, whether paid in money or otherwise, and
includes any amount for which credit is given to the purchaser by
the seller, without any deduction therefrom on account of the cost
of the property sold, the cost of materials used, labor or service
costs, interest charged, losses, or any other expense whatsoever;
provided that cash discounts allowed and taken on sales shall not
be included, nor shall the sales price include the amount charged
for labor or services rendered in installing, applying, remodeling
or repairing the property sold.
(e) "Cost Price" means the actual cost of articles of tangible
personal property without any deductions therefrom on account
of the cost of materials used, labor or service costs, transportation
charges, or any expenses whatsoever.
(f) "Lease", "Let", or "Rental" means leasing or renting of
living quarters, sleeping or housekeeping accommodations in hotels,
apartment houses, rooming houses, tourist or trailer camps, same
being defined as follows:
(1) Every building or other structure kept, used, maintained,
advertised as or held out to the public to be a place where sleeping
accommodations are supplied for pay to transient or permanent
guests or tenants, in which ten or more rooms are furnished for
the accommodation of such guests, and having one or more dining
rooms or cafes where meals or lunches are served to such transient
or permanent guests, such sleeping accommodations and dining rooms
or cafes being conducted in the same building or buildings in con-
nection therewith, shall, for the purpose of this Act, be deemed
a hotel.
(2) Any building or part thereof, where separate accommoda-
tions for more than two families living independently of each other
are supplied to transient or permanent guests or tenants, shall for
the purpose of this Act be deemed an apartment house.
(3) Every house, boat, vehicle, motor court, trailer court or
other structure or any place or location kept, used, maintained,
advertised or held out to the public to be a place where living
11


CHAPTER 26319












quarters, sleeping or housekeeping accommodations are supplied for
pay to transient or permanent guests or tenants, whether in one
or adjoining buildings, shall for the purpose of this Act be deemed
a rooming house.
(4) In all hotels, apartment houses and rooming houses within
the meaning of this Act, the parlor, dining room, sleeping porches,
kitchen, office and sample rooms shall be construed to mean rooms.
(5) A tourist camp is a place where two or more tents, tent
houses, or camp cottages are located and offered by a person or
municipality for sleeping or eating accommodations, most generally
to the transient public, and where there is direct remuneration in
money to the owner, or indirect benefit to the owner in connection
with a related business. A trailer camp is a place set aside and
offered by any person or municipality, most generally to the tran-
sient public, for the parking and accommodation of two or more
automobile trailers which are to be occupied for sleeping or eat-
ing, for either a direct money consideration or for indirect benefit
to the owner in connection with a related business.
Also it means the leasing or rental of tangible personal property
and the possession or use thereof by the lessee or rentee for a con-
sideration, without transfer of the title of such property, except
as expressly provided to the contrary herein. Provided that, where
two taxpayers, in connection with the interchange of facilities, rent
or lease property, each to the other, for use in providing or fur-
nishing any of the services mentioned in Section 167.43-1, Florida
Statutes, 1941, as amended, the term "lease" or "rental" shall
mean only the net amount of rental involved.
(g) "Storage" means and includes any keeping or retention
in this State of tangible personal property for use or consumption
in this State, or for any purpose other than Sale at retail in the
regular course of business.
(h) "Use" means and includes the exercise of any right or
power over tangible personal property incident to the ownership
thereof, or interest therein, except that it shall not include the sale
at retail of that property in the regular course of business.
(i) "Business" includes any activity engaged in by any person,
or caused to be engaged in by him with the object of gain, benefit,
or advantage, either direct or indirect. The term "Business" shall


CHAPTER 26319


LAWS OF FLORIDA












not be construed in this Act to include occasional and isloated sales
or transactions involving tangible personal property by a person
who does not hold himself out as engaged in business, but shall
include all charges of admission and all rentals and leases of liv-
ing quarters, sleeping or housekeeping accommodations in hotels,
apartment houses, rooming houses, tourist or trailer camps, as here-
inbefore defined in this Act, made subject to a tax imposed by
this Act.
(j) "Retailer" means and includes every person engaged in
the business of making sales at retail, or for distribution, or use, or
consumption, or storage to be used or consumed in this State.
(k) The term "Comptroller" means and includes the Comp-
troller of the State of Florida, or his duly authorized assistants.
(1) "Tangible Personal Property" means and includes personal
property, which may be seen, weighed, measured, felt or touched,
or is in any other manner perceptible to the senses. The term "tan-
gible personal property" shall not include stocks, bonds, notes, insur-
ance, or other obligations or securities, or intangibles as defined by
the Intangible Tax Law of the State of Florida nor pari-mutuel
tickets sold or issued under the racing laws of the State of Florida.
(m) The term "use tax" referred to in this Act includes the
"use", the "consumption", the "distribution", and the "storage"
as herein defined.
(n) The term "intoxicating" or "'alcoholic beverages" refer-
red to in this Act includes all such beverages as are so defined or
may be hereafter defined by the laws of the State of Florida.
(o) The terms "cigarettes" or "tobacco" or "tobacco prod-
ucts" referred to in this Act includes all such products as are
defined or may be hereafter defined by the Laws of the State of
Florida.
(p) The term "admissions" shall mean and include the net sum
of money after deduction of any federal taxes charged for admitting
a person or vehicle, or persons, to any place of amusement, or where
there is any show, game or exhibition, and where any charge is
made by way of sale of tickets, gate charges, seat charges, box
charges, season pass charges, and cover charges; except that in case
the amount paid for admission is less than 41 cents, exclusive of
federal tax, no tax shall be imposed. Provided, however, that when-


LAWS OF FLORIDA


CHAPTER 26319









CHAPTER 26319 LAWS OF FLORIDA

ever the federal tax on amusement admissions becomes ten per cent
(10%) or less on such admissions, then the foregoing exemption
on admission of less than 41 cents shall terminate beginning the
first day of the first month immediately following.
Section 3. (a) That it is hereby declared to be the legislative
intent that every person is exercising a taxable privilege who engages
in the business of renting, leasing or letting any living quarters,
sleeping or housekeeping accommodations in, from, or a part of, or
in connection with any hotel, apartment house, rooming house,
tourist or trailer camp, as hereinbefore I!- I-.l in this Act. For the
exercise of said privilege a tax is hereby levied as follows: in the
amount equal to three per cent (3%) of and on the total rental
charged for such living quarters, sleeping or housekeeping accom-
modations by the person charging or collecting the rental; provided
that such tax shall apply to hotels, apartment houses, rooming
houses, tourist or trailer camps, as hereinbefore defined in this Act,
whether or not there be in connection with any of the same, any
dining rooms, cafes or other places where meals or lunches are sold
or served to guests.
(b) The tax provided for herein shall be in addition to the total
amount of the rental and shall be charged by the lessor or person
receiving the rent in and by said rental arrangement to the lessee
or person paying the rental, and shall be due and payable at the
time of the receipt of such rental payment by the lessor or person,
as defined in this Act, who receives said rental or payment. The
owner, lessor or person receiving the rent shall remit the tax to the
Comptroller at the times and in the manner hereinafter provided
for "dealers" to remit taxes under this Act. The same duties im-
posed by this Act upon dealers in tangible personal property respect-
ing the collection and remission of the tax, the making of returns,
the keeping of books, records and accounts and the compliance with
the rules and regulations of the Comptroller in the administration
of this Act shall apply to and be binding upon all persons who
manage or operate hotels, apartment houses, rooming houses, tourist
and trailer camps, and to all persons who collect or receive such
rents on behalf of such owner or lessor taxable under this Act.
.Where rentals are received by way of property, goods, wares.
merchandise, services or other things of valne, the tax shall be at
the rate of three per cent (3%) of the value of said property, serv-
ices or other things of value.












(c) Permanent residents of hotels, apartment houses, rooming
houses, tourist or trailer camps as herein defined are hereby exempt-
ed from and shall be refunded the tax imposed by this Section, in
accordance with the terms and conditions here-
Exemptions inafter prescribed. A permanent resident is
hereby defined to be any person who shall
reside longer than six (6) months at any one hotel, apartment house,
rooming house, tourist or trailer camp, and shall have paid the. tax
levied by this Section for six months of residence in any onfe hotel,
rooming house, apartment house, tourist or trailer camp.

Any guest of any hotel, apartment house, rooming house or tourist
or trailer camp shall have the right to demand of any lessor a
receipt for payment of the tax imposed by this Section, and every
lessor or person who receives such tax is required to furnish sueh
receipt at the time of payment of said tax on such form as the
Comptroller may by regulation prescribe to the lessee or person
who pays such tax. When any guest of any hotel, apartment house,
rooming house, tourist or trailer camp shall have met the conditions
prescribed herein for qualification as a permanent resident, he shall
have the right to apply to the Comptroller, on forms to be supplied
by the Comptroller, for refund of the tax paid upon the rental
charged for the first six months of occupancy. The permanent resi-
dent shall attach to his application for refund the receipt or receipts
for payment of the tax on the rental charged for the first six months
of occupancy; .the Comptroller shall make such refund, if such ap-
plication shall be in order, and shall be received by the Comptroller
not later than ninety calendar days after the guest has qualified as
a permanent resident, and shall furnish to the permanent reside ent
a certificate or composite receipt setting forth the essential. facts
and information which established the status of the taxpayer as a
permanent resident. The application for refund shall require a state-
ment or affirmation under the penalties for perjury that the guest
has qualified as a permanent resident.

The tax levied by this Section shall not apply to, 'be imposed
upon, or collected from any guest of any hotel, apartment house,
rooming house; tourist or trailer camp, on and after the day he shall
have qualified as a permanent resident of such hotel, apartment
house, rooming house, tourist or trailer camp, nor shall the tax
levied by this Section be collected from any guest who has beei
a permanent:resident of any hotel,. apartmenthouse, rooming house,


CHAPTER 26318


LAWS OF -FLORIDA









LAWS OF FLORIDA


tourist or trailer camp for a period of six months or more immedi-
ately preceding the effective date of this Act, and who furnishes a
statement of such residence under oath or affirmation to the lessor
to be transmitted to the Comptroller.
(d) The tax imposed by this Section shall constitute a lien on
the property of the lessee or rentee of any sleeping accommodations
in the same manner as and shall be collectible as are liens authorized
and imposed by Sections 85.19 and 85.20, Florida Statutes, 1941, as
amended.
(e) For the purposes of this Section, six months shall mean: one
hundred and eighty (180) consecutive days.
Section 4. It is hereby declared to be the legislative intent that
every person exercising a taxable privilege who sells or receives any-
thing of value, by way of admissions and that every person who sells
admissions to any place of amusement, or for the privilege of enter-
ing or staying in any place of amusement, inclusive of admissions
to theatres, outdoor theatres, shows, exhibitions, games, races and
any place where charge is made through any selling of tickets, gate
charges, seat charges, box charges, season pass charges, and cover
charges or receipts of anything of value measured on an admission
or length of stay, or seat box accommodations, in any place of busi-
ness or where there is any exhibition or entertainment, shall be sub-
ject to a tax for the exercise of such privilege. Provided, however,
that no municipality of the State of Florida shall hereafter levy an
excise tax on amusement admissions. For the exercise of said privil-
ege a tax is levied as follows:
(a) At the rate of three per cent (3%) of sales price or the
actual value received for such admissions, the said three per cent
(3%) to be added and collected with all such admissions from
the purchaser thereof, and such tax shall be
Tax Rate paid for the exercise of the privilege as defined
in the preceding paragraph.
(b) The sale price or actual value of admission shall, for the
purpose of this Act, be that price remaining after deduction of
federal taxes, if any, imposed upon said admission; except that
in case the amount paid for admission is less
Federal Tax than forty-one cents (41), exclusive of fed-
Deducted & eral tax, no tax shall be imposed; provided,
Exemption however, that whenever the existing federal tax
on admissions becomes ten per cent (10%) or


CHAPTER 26319












less then the exemption applying to admissions of less than forty-
one cents (41') shall terminate beginning the first day of the first
month immediately following; provided further, that no tax shall
be levied under this Section with respect to shows, pageants and
plays where the total proceeds inure to and are used solely by a
religious, educational or charitable institution, provided also that
the tax provided for by this Section shall not be imposed or collected
on admissions to any football game played in the State of Florida
prior to the 3rd day of January A. D. 1950, in which one of the
teams participating in such football game represents a recognized
university, college, preparatory or high school.
(c) Such taxes shall be paid and remitted by the twentieth
day of the succeeding month after the same is received, and in the
same manner as provided for remission of
Due Date taxes on sales of tangible personal property,
as hereinafter provided.

(d) Each person who, after the effective date of this Act, exer-
cises the privilege of charging admission taxes, as herein defined,
shall apply for and at that time shall furnish the information and
comply with the provisions of Section 18 of this
Certificate Act, not inconsistent herewith, and receive from
the Comptroller a certificate of right to exer-
cise such privilege, which certificate shall apply to each place of
business where such privilege is exercised, and shall be in the man-
ner and form prescribed by the Comptroller. Such certificate shall
be issued upon payment to the Comptroller of a registration fee of
one dollar ($1.00) by the applicant. The County Tax Collectors are
hereby made the agents of the Comptroller for the purpose of issu-
ing such certificates within the respective counties and upon appli-
cation they shall issue such certificate, the County Tax Collector
shall forward a copy of each of the same to the Comptroller. Each
person exercising the privilege of charging such admission taxes as
herein defined shall cause such records and accounts showing the
admission which shall be in the form as the Comptroller may from
time to time prescribe, inclusive of records of all tickets numbered
and issued for a period of not less than two (2) years, and inclu-
sive of all bills or checks of customers who are charged any of the
taxes defined herein, showing the charge made
Books & Records to each for a period of not less than two (2)
years. The Comptroller shall be empowered to


LAWS OF FLORIDA


CHAPTER 26319










LAWS OF FLORIDA


use each and every one of the powers granted herein to the Comp-
troller to discover the amount of tax to be paid by each such per-
son, and to enforce the payment thereof as are hereby granted the
Comptroller for the discovery and enforcement of the payment of
taxes hereinafter levied on the sales of tangible personal property.
The failure of any person to pay such taxes before the twenty-first
day of the succeeding month after the same are collected shall render
such person liable to the same penalties that are hereafter imposed
upon such person for being delinquent in the payment of taxes im-
posed upon the sales of tangible personal property and the failure
of any person to render returns and to pay taxes as prescribed herein
shall render such person subject to the same penalties, by way of
charges for delinquencies, at the rate of five per cent (5%) per
month for the total amount of tax delinquent up to a total of
twenty-five per cent (25%) of such tax, and at the rate of fifty
per cent (50%) penalty for attempted evasion of payment of any
such tax, or for any attempt to file false or misleading returns that
are required to be filed by the Comptroller.
All of the provisions of this Act relating to collection, investiga-
tion, discovery and aids to collection of taxes upon sales of tangible
personal property shall likewise apply to all privileges described or
referred to in this Section, and the obligations imposed in this Act
upon "Retailers" are hereby imposed upon the seller of such ad-
missions. The tax to be imposed under this Section shall be three
per cent (3%) of the gross taxable admissions, and where admis-
sions are granted to members of the public, regardless of age (not
employees or performers) without charge on the part of the seller,
the taxes imposed hereby shall be paid at the same rate as if the
regular charge per capital had been made, that is to say, that ad-
mission made by way of free passes or dis-
Tax on counts, including additional passengers in ve-
Free Passes hides shall be taxed at the rates as if the full
charge had been made for each such person ad-
mitted, and taxes shall be collected from the admittee on the same
basis; provided further, that such tax shall apply to each occupant
of a vehicle where basic admission is by vehicles, such as to Drive-ins;
Out-of-door and/or Park-In Theatres. Where tickets or admissions
are sold and not used but returned and credited- by the seller, the
seller may apply to the Comptroller for a credit allowance for such
returned tickets or admissions where advance payments have been
made by the buyer and have been returned.by the seller upon such
18


CHAPTER 26319












form and in such manner as the Comptroller may from time to time
prescribe, and the Comptroller may upon obtaining satisfactory proof
of the refunds on the part of seller credit the seller for taxes paid
upon admissions that have been returned un-
Tax Rebate used to the purchaser of those admissions. The
on Returns seller of admissions upon the payment of the
taxes before they become delinquent, and the
rendering of the returns in accordance with the requirement of the
Comptroller, and as provided in this law, shall be entitled to a dis-
count of three per cent (3%) of the amount of taxes upon the pay-
ment of the same before the same become delinquent; in the same
manner as permitted the sellers of tangible personal property in this
Act.
(c) Admission taxes required to be paid by this Act shall be paid
to the Comptroller by the owner or the Collector of such admission,
and where any place of business is sold or transferred by any owner,
or owners, thereof, wherein such admission
Paid By taxes have or are accruing shall be obligated be-
Owner or fore such sale becomes effective to notify the
Collector Comptroller of such pending sale and secure
from the Comptroller a permit as prescribed in
this Section, and the purchaser shall become obligated to withhold
from the sales price such sum of money as will safely be required
to discharge all accrued admission taxes upon such places of busi-
ness, and that upon the failure of any such purchaser or purchasers
shall become obligated to pay all accrued admission taxes, and the
same shall become a lien upon all of the purchaser's assets until the
same have been paid and fully discharged.
(d) That the taxes under this Section shall become a lien upon
the assets of the owner of any business exercising the privilege of
selling admissions, and the collection of such admissions, as defined
hereunder, and shall remain a lien until fully
Taxes A Lien paid and discharged, and such lien may be
enforced in the manner provided hereinafter
for the enforcement of the collection of taxes imposed upon the sales
of tangible personal property.
(e) The word "owners" as used in this law shall be taken to
include and .mean all persons obligated to collect and pay over to
the State of Florida the tax imposed under this Section, inclusive
of all holders of permits issued as herein provided, and wherever


CHAPTER 26319


LAWS OF FLORIDA












the words "owner" or "owners" are used herein it shall be taken
to mean and include all persons liable for such admission taxes un-
less and except it appear from the context that the words are
descriptive of property owners.
Section 5. That it is hereby declared to be the legislative intent
that every person is exercising a taxable privilege who engages in
the business of selling tangible personal property at retail in this
State, or who rents or furnishes any of the
3% Upon Sales things or services taxable under this Act, or
of Personal who stores for use or consumption in this State
Property any item or article of tangible personal prop-
erty as defined herein and who leases or rents
such property within the State of Florida. For the exercise of said
privilege a tax is levied as follows:
Retail
Sales Tax
(a) At the rate of three per cent (3%) of the sales price of each
item or article of tangible personal property when sold at retail
in this State; the tax to be computed on gross
3% on sales for the purpose of remitting the amount
Gross Sales of tax due the State, and to include each and
every retail sale.
*(b) At the rate of three per cent (3%) of the cost price of each
item or article of tangible personal property when the same is not
sold but is used, consumed, distributed or stored for use or consump-
tion in this State; provided there shall be no duplication of the tax.
(c) At the rate of three per cent (3%) of the gross proceeds
derived from the lease or rental of tangible personal property, as
defined herein, except the rental of motion
3% on Lease picture film, where the lease or rental of such
of Personal property is an established business or part of
Property an established business, or the same is inci-
dental or germane to said business.
(d) At the rate of three per cent (3%) of the lease or rental
price paid by lessee or rentee, or contracted or agreed to be paid by
lessee or rentee, to the owner of the tangible personal property.
(e) The said tax shall be collected from the
Dealer Pays dealer as defined herein and paid at the time
and in the manner as hereinafter provided.


CHAPTER 26319


LAWS ~OF FL;ORIDA












(f) The tax so levied is and shall be in addition to all other
taxes, whether levied in the form of excise,
Does Not Repeal license or privilege taxes, and shall be in
Other Taxes addition to all other fees and taxes
levied.
SECTION 6. That the aforesaid tax at the rate of three per
cent (3%) of the retail sales price, as of the moment of sale, or
three per cent (3%) of the cost price, as of
Dealer Defined the moment of purchase, as the case may be,
shall be collectible from all dealers as herein
defined on the sale at retail, the use, the consumption, the distribu-
tion and the storage for use or consumption in this State, of tangible
personal property.

The term "dealer" as used in this Act shall include every person,
as used in this Act, who manufactures or produces tangible personal
property for sale at retail, for use, consumption or distribution, or
for storage to be used or consumed in this State.

The term "dealer" is further defined to mean every person, as
used in this Act, who imports or causes to be imported, tangible
personal property from any State or foreign
Imports Included country, for sale at retail, for use, or con-
sumption, or distribution, or for storage to be
used or consumed in this State.

The term "dealer" is further defined to mean every person, as
used in this Act, who sells at retail, or who offers for sale at retail,
or who has in his possession for sale at retail, or for use or consump-
tion, or distribution, or storage to be used or consumed in this State,
tangible personal property as defined herein.

The term "dealer" is further defined to mean any person who
has sold at retail, or used, or consumed, or distributed, or stored
for use or consumption in this State, tangible
Tax on Stored personal property and who cannot prove that
Property the tax levied by this Act has been paid on
the sale at retail, the use, the consumption, the
distribution, or the storage of said tangible personal property.

The term "dealer" is further defined to mean any person, as used
in this Act, who leases or rents tangible personal


LAWS OF FLORIDA


CHAPTER 26319











CHAPTER 26319 LAWS OF FLORIDA


Rental of
Personalty
Included

trary herein.


property, as defined in this Act, for a con-
sideration, permitting the use or possession of
said property without transferring title thereto,
except as expressly provided for to the con-


The term "dealer" is further defined to mean any person as used
in this Act, who maintains or has within this
Agency State, directly or by a subsidiary, an office,
Included distributing house, sales room, or house, ware-
house or other place of business.


Every "dealer"

Must Collect
From Purchaser

purchaser.


making sales, whether within or outside the
State, of tangible personal property, for dis-
tribution, storage, or use or other consumption,
in this State, shall at the time of making sales,
collect the tax imposed by this Act from the


On all tangible personal property imported or caused to be
imported from other States, territories, the District of Columbia,
or any foreign country, and used by him, the "dealer" as herein
defined, shall pay the tax imposed by this Act
Use or Storage on all articles of tangible personal property so
of Imported imported and used, the same as if the said
Property articles had been sold at retail for use or con-
Is A Sale sumption in this State. For the purposes of
this Act, the use, or consumption, or distribu-
tion, or storage to be used or consumed in this State -of tangible
personal property, shall each be equivalent to a sale at retail, and the
tax shall thereupon immediately levy and be collected in the manner
provided herein, provided there shall be no duplication of the tax
in any event.

It is not the intention of this Act to levy a tax upon Articles of
tangible personal property imported into this
Does Not Cover State or produced or manufactured in this
Commerce Be- State for export; nor is it the intention of
tween States this Act to levy a tax on sales, radio broad-
or Foreign casting, or any sale which this State is pro-
Countries hibited from taxing under the Constitution or
laws of the United States.


CHAPTER 26319


LAWS OF FLORIDA










LAWS OF FLORIDA


It is however, the

Tax Applies
When Property
Comes to Rest

of this State.
The provisions of
or consumption, or

Credit Given
for Sales Tax
Proven Paid in
Another State
on Imported
Property


intention of this Act to levy a tax on the sale
at retail, the use, the consumption, the dis-
tribution, and the storage to be used or con-
sumed in this State of tangible personal
property after it has come to rest in this State
and has become a part of the mass of property

this Act shall not apply in respect to the use
distribution, or storage of tangible personal
property for use or consumption in this State
upon which a like tax equal to or greater than
the amount imposed by this Act has been paid
in another State, the proof of payment of such
tax to be according to rules and regulations
made by the Comptroller. If the amount of tax
paid in another State is not equal to or greater
than the amount of tax imposed by this Act,


then the dealer shall pay to the Comptroller an amount sufficient to
make the tax paid in another State and in this State equal to the
amount imposed by this Act.
It is further specifically provided that the "use tax" shall not
apply to tangible personal property owned or acquired in this State,
or imported into this State or held or stored
Does Not Apply in this State prior to the effective date of this
to Property Act. But, the "use tax" will apply to all
Imported Before tangible personal property imported or caused
The Effective to be imported into this State on or after the
Date effective date of this Act, unless it appears
that said property has previously borne a sales
or use tax in another State equal to or greater than the tax
imposed by this Act.


The taxes under

Religious
Publications
Not Included

religious activities.


this statute shall not apply to the use, sale or
distribution of religious publications, hymn
books, prayer books, vestments, altar parapher-
nalia, sacramental chalices and like Church
service and ceremonial raiments and equipment,
to or by Churches for use in their customary


CHAPTER 26319












SECTION 7. (a) The privilege tax herein
Purchaser levied measured by retail sales shall be col-
Pays Tax elected by the dealers from the purchaser or
consumer.
(b) Dealers shall, as far as practicable, add the amounts of the
tax imposed under this Act to the sale price or charge, which shall
be a debt from the purchaser or consumer to the dealer, until paid,
and shall be recoverable at law in the same
Tax Added manner as other debts. Any dealer who shall
neglect, fail or refuse to collect the tax herein
provided, upon any, every, and all retail sales made by him, or his
agents, or employees, of tangible personal property which is subject
to the tax imposed by this Act, shall be liable for and pay the tax
himself.
(c) Any dealer who shall fail, neglect or refuse to collect the
tax herein provided, either by himself or through his agents or
employees shall, in addition to the penalty of
Penalty for being liable for and paying the tax himself,
Non-Collection be guilty of a misdemeanor, and upon con-
viction shall be punished by a fine of not more
than One Hundred ($100.00) Dollars or imprisonment in the County
jail for not more than three months, or both, in the discretion of the
Court.
(d) A person engaged in any business taxable under this Act
shall not advertise or hold out to the public, in any manner, directly
or indirectly, that he will absorb all or any
Penalty for part of the tax, or that he will relieve the pur-
Advertising That chaser of the payment of all or any part of the
Dealer Will Pay tax. A person who violates this provision with
respect to advertising shall be guilty of a mis-
demeanor and upon conviction shall be punished by a fine of not
less than Twenty-five ($25.00) Dollars, nor more than Two Hundred
Fifty ($250.00) Dollars, or imprisonment in the County jail for not
exceeding three (3) months, or both, in the discretion of the Court.
For a second or subsequent offense, the penalty shall be double.

(e) The gross proceeds derived from the sale in this State of
livestock, poultry and other farm products,
Livestock & Farm direct from the farm are exempted from the
Products Exempt tax levied by this Act, provided that such sales


CHAPTER 26319


LAWS OF FLORIDA










LAWS OF FLORIDA


When Sold By are made directly by the producers. When sales
Producer of livestock, poultry or other farm products
are made to consumers by any person, as de-
fined herein, other than a producer, they are not exempt from the
tax imposed by this Act.
(f) It is specifically provided that the "use tax" as defined
herein shall not apply to livestock and live-
Use Tax Not stock products, to poultry and poultry pro-
Applicable ducts, to farm and agricultural products, when
To Farmers produced by the farmer and used by him and
members of his family and his employees on
the farm.
(g) Provided, however, that each and every agricultural com-
modity sold by any person, other than a producer, to any other
person who purchases not for direct consumption but for the pur-
pose of acquiring raw products for use or for
Agricultural sale in the process of preparing, finishing or
Product Pur- manufacturing such agricultural commodity for
chased for Pro- the ultimate retail consumer trade shall be and
cessing Exempt is exempted from any and all provisions of
this Act, including payment of the tax appli-
cable to the sale, storage, use, transfer or any other utilization or
handling thereof, except when such agricultural commodity is actu-
ally sold as a marketable or finished product to the ultimate con-
sumer, and in no case shall more than one tax be exacted.
Definition The Term "agricultural commodity", for the
"Agricultural purposes hereof, shall mean horticultural, poul-
Product" try and farm products, and livestock and live-
stock products.
Section 8. That the sale at retail, the use, the consumption, the
distribution, and the storage to be used or consumed in this State,
of the following tangible, personal property is
Exemptions hereby specifically exempt from the tax imposed
by this Act.
General groceries, including particularly, food and food prod-
ucts, milk, butter, eggs, meats, (fresh, salt and cured), flour, meal,
cereals, bread, vegetables and vegetable juices, fruit and fruit juices,
canned foods, (not including gum and soft


CHAPTER 26319









LAWS OF FLORIDA


Milk, Meat &
Groceries Exempt,
Sales of Gasoline,
Tobacco, Bever-
ages, Power and
Light, News-
papers, Fertilizers
& Seed, School
Books & School
Lunches, Ulothing
& Other Ex-
emptions

cafeterias, hotels or


drinks, or articles that are not edible). "Food
products" as used herein shall mean and in-
clude cereal and cereal products, milk and milk
products, oleomargarine, meat and meat prod-
ucts, fish and fish products, fruit and fruit
products, spices, salt and sugar, coffee and cof-
fee substitutes, teas and cocoa, but shall not
include meals served on or off the premises of
the dealer or drinks or foods furnished, pre-
pared or served for consumption at tables,
chairs, or counters, or from trays, glasses,
dishes, or other tablesware provided by the
dealer, or served in restaurants, drug stores,
like places of business.


There is also exempted from the tax imposed under the provi-
sions of this Act any article of clothing (which term 'clothing' shall
include shoes), selling at a retail price of $4.00 or less. Provided,
that when clothing is customarily sold at retail in pairs or suits,
a pair or a suit shall be considered as one article, and provided
further, that the articles to be exempted herein may be further
defined and listed by the Comptroller under rules and regulations
promulgated by him.
Also exempted from the tax imposed by this Act are fuels (in-
eluding crude oil, fuel oil, gasoline, kerosene, naptha, lubricating
oil, deisel oil, coal, coke and cordwood) motor vehicles, motor pro-
pelled agricultural equipment (not including parts thereof when
sold as separate transactions), cigarettes, alcoholic beverages, beer,
water (not exempting mineral water or carbonated water, or any
water put up in bottles, jugs, or other containers), ice, medicine
compounded in a retail establishment by a pharmacist licensed by
the State of Florida according to an individual prescription or
prescriptions written by a practitioner of the healing arts licensed
by the State of Florida, and common household medicinal remedies
recommended and generally sold for the relief of pain, ailment,
distress or disorder of the human body, according to a list pre-
scribed and approved by the State Board of Health which said
list shall be certified to the Comptroller and from time to time, be
included in the rules and regulations promulgated by the Comp-
troller. Other exemptions are electric power or energy, communica-
tion services, natural, artificial or liquified petroleum gases, nets
/ 26


CHAPTER 26319










LAWS OF FLORIDA


and ships used directly in and by licensed commercial fisheries,
feeds, fertilizers, insecticides, fungicides, and containers used for
processing farm products and also field and garden seeds; news-
papers, film rentals, school books and school lunches. Also exempted
are professional, insurance or personal service transactions which
involve sales as inconsequential elements for which no separate
charges are made, and also there shall be exempted from so much
of the tax imposed by this Act as shall exceed $100.00 on the sale,
use, storage or other consumption in this State of machines or equip-
ment used in farming, mining, quarrying, compounding, processing,
producing or manufacturing of tangible personal property, or used
in storing, refrigeration or preserving of tangible personal property
for sale, or used in furnishing communication or transportation
service, provided, that the terms '"machines" and "equipment"
as herein used, shall include machinery and equipment which is
specifically designed and used for mining, quarrying, compound-
ing, processing, producing or manufacturing, storing, refrigeration
and preserving tangible personal property, or used in furnishing
communication or transportation service, and the parts of such
machines and equipment attachments and replacements therefore,
which are made or manufactured for use on or in the operation
of such machines and equipment and which are necessary to the
operation of such machines and equipment and are customarily so
used. Likewise exempted are admissions to places of amusement
operating under the supervision of the State Racing Commission.
There shall likewise be exempted all sales made to or by the United
States Government, the State of Florida or any county or munici-
pality within the State, and all sales made to or by any govern-
mental unit, State or Federal, and including sales made to contrac-
tors of tangible personal property going into and becoming a part
of public works and projects owned by any such government or
governmental unit. There shall likewise be exempt from the tax
imposed by this Act all charges for services rendered by radio
stations, including advertising, line charges, talent fees or charges,
and charges for all services of every kind, character and description
made by radio stations doing business in the State of Florida.
Articles of clothing, including shoes, hats and underwear, where
the price at which the same is sold is Ten Dollars ($10.00) or less,
on any single item thereof: provided, that sales of articles of cloth-
ing ordinarily sold or offered for sale as a pair, or as a suit or


CHAPTER 26319












ensemble, shall be considered single items under this exemption,
provided fabrics by the yard classified as wearing apparel fabrics
shall be included in the term articles of clothing.
There is also exempt from the provisions of this Act ships, nets
and other equipment used directly in and by licensed commercial
fisheries and fishermen.
Also exempt shall be cheesecloth to be used for shading tobacco.
The following personal property is hereby specifically exempt
from the tax imposed by this Act, to wit: machines and equipment
used in plowing, planting, cultivating and harvesting crops.
Articles sold or leased to or by Churches or other religious, edu-
cational or charitable institutions in the course of their customary
religious or charitable activities.
The following items shall also be exempt from the operation of
this law; artificial eyes, limbs, crutches, eye glasses, dentures, hear-
ing devices, prosthetic and orthopedic appliances.
Section 9. That where used articles are taken in trade, or a
series of trades, as a credit or part payment on the sale of new
Trarticles, the tax levied by this Act shall be
Trade-ins paid on the sales price of the new article, less
Deducted the credit for the used article taken in trade.
That where used articles are taken in trade, or a series of trades,
as a credit or part payment on the sale of used articles, the tax
levied by this Act shall be paid on the sales price of the used article
less the credit for the used article taken in trade.
Section 10. That (a) if any dealer liable for any tax, interest
or penalty levied hereunder shall sell out his business or stock of
goods, or shall quit the business, he shall make a final return and
payment within fifteen (15) days after the
Purchase of date of selling or quitting the business; his
Business Liable successor, successors, or assigns, if any, shall
For Tax withhold a sufficient portion of the purchase
money to safely cover the account of such
taxes, interest, and penalties due and unpaid until such former
owner shall produce a receipt from the Comptroller showing that
they have been paid or a certificate stating that no taxes, interest,
or penalties are due. If the purchasers of a business or stock of
goods shall fail to withhold a sufficient amount of the purchase


CHAPTER 26319


LAWS OF FLORIDA












money as above provided, he shall be personally liable for the pay-
ment of the taxes, interest and penalties accruing and unpaid on
account of the operation of the business by any former owner,
owners or assigns.

(b) In the event any dealer is deliquent in the payment of
the tax herein provided for, the Comptroller may give notice of
the amount of such delinquency by registered mail to all persons
having in their possession or under their control any credits or
other personal property belonging to such dealer or owing any debts
to such dealer at the time of receipt by them of such notice, and
thereafter any person so notified shall neither transfer nor make
any other disposition of such credits or other
Comptroller personal property, or debts until the Comp-
May Reach troller shall have consented to a transfer or
Delinquents disposition, or until thirty (30) days shall
have elapsed from and after the receipt of such
notice. All persons so notified must, within five (5) days after
receipt of such notice, advise the Comptroller of any and all such
credits, or other personal property or debts in their possession,
under their control, or owing by them, as the case may be.


Violation A
Misdemeanor


(c) Any violation of the provisions of this
Section shall be a misdemeanor and punishable
as such.


Section 11. That the taxes levied hereunder upon rentals, admis-
sions and sales of tangible personal property shall be due and pay-
able monthly, beginning on the first day of November, 1949 and
for the purpose of ascertaining the amount of
Return of Sales tax payable under this Act, it shall be the duty
Tax Admissions of all lessors, owners and dealers on or before
& Leases on 20th the 20th day of the month following the month
in which this tax shall become effective to
transmit to the Comptroller, upon forms prescribed, prepared and
furnished by him, returns, showing the rentals admissions, gross
sales, or purchases as the case may be, arising from all leases, ren-
tals, admissions and sales, or purchases, tax-
Day of Each able under this Act during the part of the
Month for The preceding calendar month running from the
Previous Month effective date of this Act to the end of such
month; and thereafter like returns shall be


LAWS OF FLORIDA


CHAPTER 26319










LAWS OF FLORIDA


prepared and transmitted to said comptroller by all lessors, owners
and dealers on or before the 20th day of each month, for the preced-
ing calendar month.
(a) Gross proceeds from rentals or leases of tangible personal
property shall be reported and the tax shall
Tax on Leases be paid with respect thereto in accordance with
of Personalty such rules and regulations as the Comptroller
may prescribe.
Except as otherwise expressly provided for herein, it is hereby
declared to be the intention of this Act to impose a tax on the
gross proceeds of all leases and rentals of tangible personal prop-
erty in this State where the lease or rental is a part of the regularly
established business, or the same is incidental or germane thereto.
SECTION 12. For the purpose of compensating the lessors of
real and personal property taxed hereunder, and for the purpose of
compensating Dealers in tangible personal property and for the
purpose of compensating owners of places where admissions are
collected, as compensation for the keeping of prescribed records and
the proper accounting and remitting of taxes
3% of Tax by them, such seller, lessor, owner and Dealer
Allowed shall be allowed three percent (3%) of the
Taxpayer amount of the tax due and accounted for and
remitted to the Comptroller, in the form of a
deduction in submitting his report and paying the amount due by
him, and the Comptroller shall allow the said deduction of three
percent (3%) of the amount of the tax to the person paying the
same for remitting the tax in the manner herein
Delinquent provided, and for paying the amount due to be
Taxpayer paid by him provided, however, that the three
Loses Credit percent (3%) allowance shall not be granted
nor shall any deduction be permitted where the
tax is delinquent at the time of payment, or where there is a manifest
failure to maintain proper records or make proper prescribed reports;
and as further compensation to dealers in tangible personal property
for the keeping of prescribed records and collection of taxes and
remitting the same, Sections 204.03 and 204.04, Florida Statutes,
1941, relating to inventory tax be and the same are hereby repealed.
(a) When any person, firm or corporation required hereunder
to make any return or to pay any tax imposed by this Act, shall fail


CHAPTER 26319












to make such return or shall fail to pay such tax, within the time
required hereunder, in addition to all other penalties provided herein,
and by the laws of Florida in respect to such taxes, the specific
penalty shall be added to the tax in the amount of five percent (5%)
if the failure is for not more than thirty (30) days, with an addi-
tional five (5%) percent for each additional
Penalties thirty days (30), or fraction thereof, during
the time which the failure continues, not to
exceed, however, a total penalty .of twenty-five percent (25%) in
the. aggregate. In the case of a false or fraudulent return or a
wilful intent to evade payment of any tax imposed under this Act,
in addition to the other penalties provided by law, the person making
such false or fraudulent return or wilfully attempting to evade the
payment of such a tax shall be liable to a specific penalty of fifty
percent (50%) of the tax bill and for fine and punishment as
provided by law for a conviction of a misdemeanor.

(b) When any dealer, or other person charged herein, fails to
remit the tax, or any portion thereof, on or before the day when
such tax shall be required by law to be paid,
6% Interest there shall be added to the amount due interest
at the rate of six percent (6%) per annum
from the date due until paid.
Penalties & (c) All penalties and interest imposed by
Interest Part this Act shall be payable to and collectible
of The Tax by the Comptroller in the same manner as if
they were a part of the tax imposed.
(d) The Comptroller for good cause shown by written request,
may extend, but not to exceed thirty (30) days, the time for making
any returns required under the provisions of
30 Day this Act, and may compromise penalties after
Extension his investigation reveals that the penalty would
be too severe or unjust, but interest shall
be collected.
(e) In the event any Dealer, or other person charged herein,
fails to make a report and pay the tax as provided by this Act, or
in case any person receiving rentals, or any Dealer, owner or person
charged herein with the duty to report, fails to make a report, or
makes a grossly incorrect report, or makes a report that is false or
fraudulent, then in either such event, it shall be the duty of the


LAWS -OF. FLORIDA


CHAPTER. 26319












Comptroller to make an assessment from an estimate for the taxable
period of retail sales of such dealer, or of the gross proceeds from
rentals, or the total admissions received or
Comptroller May amounts received from leases of tangible per-
Assess Upon sonal property by a dealer, and an assessment
An Estimate from an estimate of the cost price of all articles
of tangible personal property imported by the
dealer for use or consumption or distribution or storage to be used
or consumed in this State of tangible personal property with interest,
plus penalty, if such have accrued, and as the case may be, then the
Comptroller shall proceed to collect such taxes on the basis of such
assessment, which shall be considered prima facie correct, and the
burden to show the contrary shall rest upon the dealer, seller, owner
or lessor as the case may be.

(f) The Comptroller is given the power to prescribe the records
to be kept by all persons subject to taxes imposed by this Act and
it shall be the duty of every person required to make a report and
pay any tax under this Act, and every person receiving rentals,
and owners of places of admission, to keep and
Taxpayers Must preserve suitable records of the sales, leases,
Keep Records rentals, admissions, or purchases, as the case
may be, taxable under this Act, and such other
books of account as may be necessary to determine the amount of
the tax due hereunder, and other information as may be required by
the Comptroller; and it shall be the duty of every such person so
charged with such duty, moreover, to keep and preserve, for a period
of two years, all invoices and other records of goods, wares and
merchandise, records of admissions, leases and rentals and all other
subjects of taxation under this Act; and all such books, invoices and
other records shall be open to examination at all reasonable hours to
the Comptroller or any of his duly authorized agents.
In the event the dealer has imported the tangible personal
property and he fails to produce an invoice showing the cost price
of the articles as defined in this Act, which
May Estimate are subject to tax, or the invoice does not reflect
Assessment Upon the true or actual cost price as defined herein,
Imported Goods then the Comptroller shall ascertain, in any
manner feasable, the true cost price, and assess
and collect the tax thereon with interest plus penalties, if such have
accrued on the true cost price as assessed by him. The assessment so


CHAPTER 26319


LAWS OF FLORIDA










LAWS OF FLORIDA


made shall be considered prima facie correct, and the duty shall be
on the dealer to show to the contrary.

In the case of the lease or rental of tangible personal property,
or other rentals as herein defined and taxed, if the consideration
given or reported by the lessor, person receiving
May Estimate rental or dealer does not, in the judgment of
Tax on Sales and the Comptroller, represent the true or actual
Leases of Per- consideration, then the Comptroller is author-
sonal Property ized to ascertain the same and assess and collect
the tax thereon in the same manner as above
provided, with respect to imported tangible property, together with
interest, plus penalties, if such have accrued.

(g) Taxes imposed by this Act upon the privilege of sale of
tangible personal property, admissions and rentals as herein taxed
shall be collected upon the basis of an addition of three percent
(3%) to the total sale price of such admissions, rentals, or sale price
of such article or articles that are purchased, sold or leased at any one
time by or to a customer or buyer, and the dealer, or person charged
herein, is required to pay a privilege tax of three percent (3%) of
the total of his gross sales of tangible personal property, admissions,
and rentals, and such person or dealer shall add such three percent
(3%) to the price, rental, or admissions and collect the total sum
from the purchaser, admittee, lessee or consumer. That notwith-
standing the rate of taxes imposed upon the privilege of sales,
admissions and rentals, and in order to avoid fractions of pennies,
the following brackets shall be applicable to such taxable trans-
actions:
(1) On single sales of less than 90 no amount shall be added
for taxes.
(2) On single sales in amounts from 9 to 400, both inclusive,
1 shall be added for taxes.

(3) On sales in amounts from 414 to 700, both inclusive, 2 shall
be added for taxes.

(4) On sales in amounts from 710 to $1.00, both inclusive, 34
shall be added for taxes.
(5) On sales in amounts of more than $1.00, 3% shall be charged
upon each dollar or price, plus the above bracket charges


CHAPTER 26319










LAWS OF FLORIDA


-upon any fractional part of a dollar in excess of even
dollars.
Single sales are to be considered as the total sales of tangible
personal property, admissions or rentals made to a customer or
combination of customers at any one time, inclusive of total sales
made on any one visit to a place of sale. Place of sale shall be taken
to mean a store or other place of business where property taxed
hereunder is offered for sale at retail, or where stores are arranged
in departments, at any one department. The Comptroller may by
rules and regulations not inconsistent with this Act, further define
single sales for the purpose of enforcement of uniformity in tax
collections hereunder.
It is hereby declared to be the legislative intent, that wherever in
the construction, administration or enforcement of this Act there
may be any question respecting a duplication of the tax, that the
end consumer, or last retail sale shall be the sale intended to be
taxed and in so far as may be practicable there be no duplication
or pyramiding of the tax.
In order to aid the administration and enforcement of the pro-
visions of this Act with respect to the rentals, each lessor of any
hotel, apartment house, rooming house, tourist or trailer camp, or
any interest therein, or any portion thereof, inclusive of owners,
property managers, lessors, landlords, hotel,
Records of Real apartment house and rooming house operators
Estate, Lease & and all licensed real estate agents within the
Rental Trans- State of Florida leasing or renting such
actions property, shall be required to keep a record of
each and every such lease and/or rental trans-
action which is taxable under this Act, in such a manner and upon
such forms as the Comptroller may prescribe, and to report such
transaction to the Comptroller, or his designated agents, and to
maintain such records for a period of not less than two years, subject
to the inspection of the Comptroller and his agents, and failure of such
owner, property manager, lessor, landlord, hotel, apartment house,
rooming house, tourist or trailer camp operator, or real estate agent
to keep and maintain such records and to make such reports upon
the forms and in the manner prescribed, shall be deemed to be a
misdemeanor and upon conviction, such owner, property manager,
lessor, landlord, hotel, apartment, rooming house, tourist or trailer
camp operator, receiver of rent, property manager or real estate
34


CHAPTER 26319










LAWS OF FLORIDA


agent shall be subject to a fine of not less than Fifty Dollars,
($50.00) nor more than Two Hundred Dollars ($200.00) or im-
prisonment in the County Jail for not less than ten (10) days nor
more than thirty (30) days, or both, for the first offense; and for
subsequent offenses, they shall each be subject to a fine of not more
than Five Hundred Dollars ($500.00) and by imprisonment in the
County Jail of not more than six months, or by both such fine and.
imprisonment.

Section 13. (a) That for the purpose of enforcing the collec-
tion of the tax levied by this Act, the Comptroller is hereby speci-
fically authorized and empowered to examine at all reasonable hours
the books; records; and other documents of
Transportation all transportation companies, agencies, or firms
Records that conduct their business by truck, rail, water,
Available aircraft, or otherwise, in order to determine
what Dealers, or other persons charged with
the duty to report or pay a tax under this Act, are importing or
are otherwise shipping in articles or tangible personal property
which are liable for said tax. In the event said transportation com-
pany, agency or firm shall refuse to permit such examination of its
books, records, or other documents by the Comptroller as aforesaid,
it shall be deemed guilty of a misdemeanor punishable by a fine of
not less than Fifty ($50.00) or more than Five Hundred ($500.00)
Dollars; provided further, that the Comptroller shall have the right
to proceed in any Chancery Court to seek a mandatory injunction
or other appropriate remedy to enforce his right against the offender
as granted by this Section, to require an examination of the books
and records of such transportation company or carrier.

(b) Each Dealer, as defined in this Act, shall secure, maintain,
and keep for a period of two (2) years a complete record of tangible
personal property received, used, sold at retail, distributed or stored,
leased or rented within this State by said Dealer
Dealers' together with invoices, bills of lading, gross
Records receipts from such sales and other pertinent
records and papers as may be required by the
Comptroller for the reasonable administration of this Act, and all
such records shall be open for inspection to the Comptroller at all
reasonable hours. Any Dealer subject to the provisions of this Act
who shall violate these provisions shall be guilty of a misdemeanor
35


CHAPTER 26319












and upon conviction shall be punished as provided by the general
law.
(c) For the purpose of enforcement of this Act, every manufac-
turer and seller of tangible personal property licensed within this
State is required to permit the Comptroller to examine their books
and records at all reasonable hours, and upon
Records of their refusal the Comptroller may require
Manufacturers them to permit such examination by resort to
the Circuit Courts of this State, subject how-
ever to the right of removal of the cause to the Judicial Circuit
wherein such person's business is located or wherein such person's
books and records are kept, provided further that such person's
books and records are kept within State of Florida.
That for the further purpose of enforcement of this Act every
wholesaler of tangible personal property licensed within this State
is required to permit the Comptroller to examine their books and
records at all reasonable hours. They must also
Wholesalers' maintain such books, and records, for a period
Records of not less than twelve (12) months, in order
to disclose the sales of all goods sold, and to
whom sold, and also the amount of items sold, in such form and in
such manner as the Comptroller may reasonably require, and so
as to permit the Comptroller to determine the volume of goods sold
by wholesalers to dealers, as defined under this Act, and the dates
and amount of sales made. The Comptroller may require any manu-
facturer or wholesaler who refuses to keep such records or to permit
such inspection through the Circuit Courts of Florida to submit to
such inspection, subject however to. the right of removal of the cause
as hereinbefore provided in this section.
Section 14. That any person required to pay a tax imposed under
this Act, or to make a return, either or both, and who renders a re-
turn or makes a payment of a tax with intent to deceive or defraud
the State of Florida, and to prevent the State from collecting the
amount of taxes imposed by this Act, or otherwise fails to comply
with the provisions of this Act for the taxable period for which any
return is made, or any tax is paid, or any report is made to the
Comptroller, may be required by the Comptroller to show cause
before the Comptroller, or his designated agents, at a time and,
place to be set by the Comptroller, after ten (10) days' notice in
writing requiring such books, records or papers as the Comptroller


CHAPTER 26319


LAWS OF FLORIDA













may require relating to the business of such person for such tax
period, and the Comptroller may require such person, or persons, or
their employee or employees to give testimony under oath and answer
interrogatories by the Comptroller, or his
Comptroller's assistant, respecting the sale, use, consump-
Power of Sub- tion, distribution or storage rental of real or
poena & to Hold personal property within the State of Florida,
Hearings & to or admissions collected therein, or the failure
Issue Distress to make a true report thereof, as provided by
Warrants this Act, or failure to pay the true amount of
the tax required to be paid under this Act. At
said hearing, in the event such person fails to produce such books,
records or papers, or to appear and answer questions within the
scope and investigation relating to matters concerning taxes to be
imposed under this Act, or prevents or impedes his or her agents
or employees from giving testimony, then the Comptroller is author-
ized under this Act to estimate any unpaid deficiencies in taxes to
be assessed against such person upon such information as may be
available to him and to issue a distress warrant for the collection
of such taxes, interest or penalties estimated by him to be due and
payable, and such assessment shall be deemed prima facie correct.
In such cases said warrant shall be issued to any sheriff in the
State of Florida where such person owns or possesses any property
and such property as may be required to satisfy any such taxes,
interest or penalties shall be by such sheriff seized and sold under
said distress warrant in the same manner as property is permitted
to be seized and sold under distress warrants issued to secure the
payments of delinquent taxes as hereinafter provided, however, that
respecting the place for the holding of a hearing, by the Comp-
troller or his agents, as provided in this Section, the person whose
tax return or report being investigated, may by written request to
the Comptroller require that the hearing be set at a place within the
Judicial Circuit of Florida wherein the person's business is located,
or within the Judicial Circuit of Florida wherein such persons books
and records are kept.
Wherever returns are required to be made to the Comptroller
hereunder the full amount of the taxes required to be paid as shown
by said return shall be paid and accompany said return, and the
failure to remit said full amount of taxes at the
Taxes to Be Paid time of making said return shall cause said
With The Return taxes to become delinquent. All taxes and all in-
37


CHAPTER 26319


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LAWS OF FLORIDA


terest and penalties imposed under this Act
shall be paid to the Comptroller at Tallahassee, Florida, or to such
designated offices throughout the State as the Comptroller may from
time to time designate and in the form of remittance required by
him.
The Comptroller may require all reports of taxes to be paid under
this Act to be accompanied with a written statement, of the person
or by an officer of any firm or corporation required to pay such
taxes, setting forth such facts as the Comptroller may reasonably
require in order to advise the Comptroller as to the amount of taxes
that are due and payable upon said return. Any person or any
duly authorized corporation officer or agent, members of any firm
or incorporated society, or organization who refuses to make a return
as required by the Comptroller and in the manner and in the form
that the Comptroller may require, or to state in writing that the
return is correct to the best of his knowledge and belief, as so re-
quired by the Comptroller, shall upon conviction, be deemed guilty
of a misdemeanor and shall be punished accordingly. The signing
of a written return shall have the same legal effect as if made'under
oath without the necessity of appending such oath thereto.

SECTION 15. That the tax imposed by this Act, shall for each
month become delinquent upon the twenty-first day of the suc-
ceeding month. The Comptroller is empowered and it shall be his
duty when any tax becomes delinquent under this Act to issue a
warrant for the full amount of the tax due or estimated to be due,
together with the interest, penalties and cost
Taxes Delinquent of collection, directed to all and singular the
on 21st of Month sheriffs of the State of Florida, and mail such
warrant to the sheriff of the county wherein
any property of the taxpayer is located; and upon receipt of
such warrant, the sheriff shall record the same in the office of
the Clerk of the Circuit Court of said county and thereupon the
amount of such warrant shall become a lien upon the title to any
real or personal property of such taxpayer, situated in said county,
against whom such warrant is issued in the same manner as a
judgment duly docketed and recorded in the office of such Clerk
of the Circuit Court. Upon the recording of such warrant, the Clerk
of the Circuit Court shall issue execution thereon, the same as on
a judgment. Such sheriff shall thereupon proceed in all respects
and with like effect and in the same manner as prescribed by law


CHAPTER 26319













in respect to executions issued against property upon judgment
of the Circuit Court and shall be entitled to the same fees for
his services in executing the warrant to be collected. Upon pay-
ment of such execution, warrant or judgment the Comptroller
shall, within thirty (30) days, satisfy the lien of record and is
hereby specifically authorized and directed to do so.

APPEALS
If any taxpayer or person required by this Act to remit taxes to
the Comptroller shall feel aggrieved by any action of the Comp-
troller, he shall have the right within thirty (30) days to appeal
to the Comptroller for re-hearing and re-
Taxpayers examination and in support thereof may sub-
May Appeal mit such data as may be relevant. If the Comp-
troller's decision is determined adversely to
the taxpayer or person required by this Act to remit to the Comp-
troller, such person shall have the right within thirty (30) days
from notice of such determination to have the Comptroller's de-
termination reviewed in appropriate proceedings in any of the
Circuit Courts of Florida, and in such review there shall be no
presumption in favor of the Comptroller's findings.
SECTION 16. For the protection of the revenue of this State,
to prevent the illegal importation of tangible personal property
which is subject to tax in this State, and to strengthen and make
more effective the manner and method of en-
Permits forcing payment of the tax imposed by this
To Import Act, the Comptroller is hereby authorized and
empowered to put into operation, a system of
permits whereby any person or Dealer as defined in this Act may
import tangible personal property by truck, automobile, or other
means of transportation other than a common carrier, without
having said truck, automobile, or other means of transportation
seized and subjected to legal proceedings for its forfeiture. Such
system of permits shall require the person or Dealer who desires
to import tangible personal property into this State, which property
is subject to tax imposed by this Act, to apply to the Comptroller or
his designated agent for a permit stating the kind of vehicle to be
used, the name of the driver, the license number of the vehicle,
the kind or character of tangible personal property to be imported,
the date, the name and address of the consignee and such other


LAWS OF FLORIDA


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information as the Comptroller may deem proper or necessary to
prevent the illegal transportation of tangible personal property
into this State. Such permit shall be free of cost to the applicant
and may be obtained from the Comptroller or any of his desig-
nated agents.

The importation into this State of tangible personal property
which is subject to tax, by truck automobile, or other means of
transportation other than a common carrier without having first
obtained a permit as hereinabove described, (if
Permit the tax imposed by this Act on the said tan-
Necessary gible personal property has not been paid)
shall be construed as an attempt to evade pay-
ment of the said tax and the same is hereby prohibited and the
said truck, automobile or other means of transportation, other than
that of common carrier, and said taxable property may be seized
by the Comptroller in order to secure the same as evidence in a
trial and the same shall be subject to forfeiture and sale in the
manner provided for in this Act. No permit shall be required to
transport personal effects of a driver, owner, or passengers of
any private automobile or carriage vehicle not engaged in carrying
goods for resale within the State; provided, that the Comptroller
may issue a regular permit (which shall be good for not more than
one year) to a person to whom a Dealer's certificate has been issued
and who is regularly or frequently importing into the State tangible
personal property in trucks owned by him in connection with his
own business, requiring that reports, copies of
Regular sales documents, and other information may
Permit be filed at regular or frequent intervals with
the Comptroller after importation of tangible
personal property subject to the tax, and the Comptroller may re-
quire as a condition for the issuance of such regular permit that
such person post a bond payable to the Comptroller in an amount
sufficient to guarantee payment of the tax on such goods as may
be imported by such person, which amount the Comptroller shall
set. Such permit shall be free of cost to the applicant.

Subject to the above stated exception of private vehicles, any
truck, automobile, or other means of transportation other than a
common carrier which is used to import into this State tangible
personal property which is subject to tax under this Act, together
40


CHAPTER 26319


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LAWS OF FLORIDA


with the contents thereof, is hereby declared
Truck May to be contraband and subject to confiscation
Be Seized unless a permit as hereinabove described was
first obtained. The Comptroller may confiscate
any such truck, automobile, or other means of transportation other
than a common carrier together with its contents whenever the
same is found to be importing without permit tangible personal
property, the sale or use of which is taxable under this Act.
Upon seizure for confiscation, the Comptroller or his representa-
tives shall appraise the value of the vehicle and its said contents
according to his best judgment and shall deliver to the person,
if any found in possession of such property, a receipt showing the
fact of seizure, from whom seized, the place of seizure, a description
of the vehicle and contents seized. A copy of said receipt shall be
filed in the office of the Comptroller and shall be open to public
inspection.
The Comptroller, or any representative of the Comptroller,
shall within thirty days advertise the said vehicle and its con-
tents or other property so seized for sale to
Truck May the highest bidder by one proper notice in a
Be Sold newspaper published in the county where the
property is to be sold, if the County has such
a newspaper, if there is no newspaper in such county, then by notice
on the Courthouse door, at least thirty days prior to the date of
sale and contain a description of the vehicle and property to be sold.
Any person claiming any property so seized as contraband goods,
may, at any time before the sale, file with the Comptroller, at
Tallahassee, a claim in writing requesting a hearing and stating
his interest in the article seized. The Comptroller shall set a date
and place for hearing within ten days from the day the claim is
filed. The Comptroller is hereby empowered
Claimant to subpoena witnesses and compel their at-
May File tendance at the hearing authorized under this
Act. All parties to the proceeding including
the person claiming such property shall have the right to have
subpoenas issued by the Comptroller to compel the attendance of
all witnesses deemed by such parties to be necessary for a full and
complete hearing. All witnesses shall be entitled to the witness fees
and mileage provided by law for legal witnesses, which fees and
mileages shall be paid as a part of the cost of the proceeding.


CHAPTER 26319









LAWS OF FLORIDA


In the event the ruling of the Comptroller is favorable to the
claimant, the Comptroller shall deliver to the claimant the vehicle
or property so seized. If the ruling of the Comptroller is adverse
to the claimant, the Comptroller shall pro-
Trial ceed to sell such contraband goods in accord-
of Claim ance with the foregoing provisions of this Act.
The expense of storage and transportation,
shall be adjudged as part of the cost of the proceedings in such
manner as the Comptroller shall fix pending any proceeding to
recover a vehicle or other property seized under this Act. The
Comptroller may order delivery thereof to any claimant who shall
execute with one or more sureties, approved by the Comptroller,
and deliver to the Comptroller, a bond in favor of the State of
Florida for the payment of a sum double the appraised value thereof
as of the time of the hearing; and providing further that if the
vehicle or other property is not returned at the time of the hearing
the bond shall stand in lieu of, and be forfeited in the same manner
as such vehicle or other property.

The Action of the Comptroller may be reviewed by a petition
for common law writ of certiorari addressed
Appeal to the Circuit Court of any county wherein
said hearing was held which petition shall be
filed within ten days from the date the order of the Comptroller
is made.

Immediately upon the granting of the writ of certiorari the Comp-
troller shall cause to be made, certified, and forwarded to said
Court a complete transcript of the proceed-
Certiorari ing in said cause, which shall contain all the
proofs submitted before the Comptroller. All
defendants named in the petition desiring to make defense, shall
answer or otherwise plead to said petition within ten days from
the date of the filing of said transcript unless the time be extended
by the Court.

Said decision of the Comptroller shall be reviewed by the Circuit
Court solely upon the pleadings and a transcript of the evidence
before the Comptroller, and neither party shall be entitled to intro-
duce any additional evidence in the Circuit Court. The Confiscated
vehicle or goods shall not be sold pending such review but shall
be stored by the Comptroller until the final disposition of said case.


CHAPTER 26319










LAWS OF FLORIDA


Within the discretion of the Comptroller, the claimant may be
awarded possession of the confiscated goods pending the decision
of the Circuit Court under the petition for certiorari, provided the
claimant shall be required to execute a bond payable to the State
of Florida, in an amount double the value of
Delivery on the property seized, the sureties to be approved
Bond on Appeal by the Comptroller. The condition of the bond
shall be that the obligors shall pay to the State,
the full value of the vehicle or goods seized unless upon certiorari
the decision of the Comptroller shall be reversed and the property
awarded to the Claimant.
If no claim is interposed such vehicle, or other goods shall be
forfeited without further proceedings and the same sold as herein-
above provided. The above procedure is the sole remedy of any claim-
ant and no court shall have jurisdiction to
Sole Remedy interfere therewith by replevin, injunction,
supersedeas, or in any other manner.
Any funds derived from the sale of confiscated vehicles or other
goods shall be distributed or allocated in the same manner as other
funds derived from the taxing Statute.
Section 17. That in the event purchases are returned to the
Dealer by the purchaser or consumer after the tax imposed by this
Act has been collected, or charged to the account of the consumer
or used, the Dealer shall be entitled to reimbursement of the amount
of tax collected or charged by him, in the manner prescribed by
the Comptroller; and in case the tax has not been remitted by
the Dealer to the Comptroller, the Dealer may deduct the same in
submitting his return upon receipt of a signed statement of the
Dealer as to the gross amount of such refunds during the period
covered by said signed statement, which period shall not be longer
than ninety (90) days. The Comptroller shall issue to the Dealer an
official credit memorandum equal to the net amount remitted by
the Dealer for such tax collected. Such memorandum shall be ac-
cepted by the Comptroller at full face value
Credit For from the Dealer to whom it is issued, in the
Returned Goods remittance for subsequent taxes accrued under
the provisions of this Act, provided in cases
where a Dealer has retired from business and has filed a final
return, a refund of tax may be made if it can be established to
the satisfaction of the Comptroller that the tax was not due.


CHAPTER 26319












The Comptroller shall design, prepare, print and furnish to all
Dealers, or make available to said Dealers, all necessary forms for
filing returns and instructions to insure a full collection from Deal-
ers and an accounting for the taxes due, but failure of any Dealer
to secure such forms shall not relieve such Dealer from the pay-
ment of said tax at the time and in the manner herein provided.
The Comptroller and his assistants are hereby
Comptroller Has authorized and empowered to administer the
Power to Ad-
er oath for the purpose of enforcing and admin-
minister Oath
istering the provisions of this Act.
The Comptroller shall have the power to make, prescribe and
publish reasonable rules and regulations not inconsistent with this
Act, or the other laws, or the Constitution of this State, or the
United States, for the enforcement of the pro-
Rules visions of this Act and the collection of reve
nue hereunder, and such rules and regulations shall when enforced
be deemed to be reasonable and just.
The Comptroller, where admissions or rental payments are made
and thereafter returned to the payers, after the taxes thereon have
been paid, shall return or credit the taxpayer
Credit for Rents for taxes so paid on the monies returned in
and Admissions the same manner as is provided for returns
Returned or credits of taxes where purchases or tangible
personal property are returnable to a Dealer.

Section 18. That the cost of preparing and distributing the re-
ports, forms and paraphernalia for the collection of said tax and
and the inspection and enforcement duties
Costs of required herein shall be borne by the revenue
Collection produced by this Act, provisions for which
are hereinafter made.
The Comptroller shall administer and enforce the assessment and
collection of the taxes, interest, and penalties imposed by this Act.
He is authorized to make and publish such rules and regulations
not inconsistent with this Act, as he may deem necessary in enforc-
ing its provisions in order that there shall not be collected on
the average more than the rate levied herein. The Comptroller is
authorized to and he shall provide by rule and regulation a method
for accomplishing this end. He shall prepare instructions to all


CHAPTER 26319


LAWS OF FLORIDA












persons required by this Act to collect and remit the tax to guide
such persons in the proper collection and remission of such tax
and to instruct such persons in the practices that may be neces-
sary for the purpose of enforcement of this
Tokens Act and the Collection of the tax imposed
Forbidden hereby. The use of tokens in the collection of
this tax is hereby expressly forbidden and
prohibited.

That every person desiring to engage in or conduct business as
a dealer as defined in this Act, or in leasing, renting or letting
of living quarters, sleeping or housekeeping accommodations in
hotels, apartment houses, rooming houses, tourist or trailer camps,
as hereinbefore defined in this Act, in this State shall file with
the Comptroller a certificate of registration for each place of busi-
ness, show the name of the interested persons
Certificate in such business, their residences, the address
Required of the business, and such other data as the
Comptroller may reasonably require. Such ap-
plication shall be made to the Comptroller on or before thirty (30)
days after the effective date of this Act, or on or before such person,
firm or corporation may engage in such business, and it shall be
accompanied by a registration fee of $1.00. The Comptroller, upon
receipt of such application will grant to the applicant, a separate
Certificate of Registration for each place of business within the
State which Certificate shall not be assignable and shall be valid
only for the person, firm or corporation to whom issued, and such
Certificate shall be placed in a conspicuous place in the business or
businesses for which it is issued, and so displayed at all times.
No person shall engage in business as a Dealer, or in leasing, rent-
ing or letting of living quarters, sleeping or housekeeping accommo-
dations in hotels, apartment houses, rooming houses, tourist or trailer
camps, as hereinbefore defined in this Act, on or before thirty (30)
days after the effective date of this Act, without first having received
such Certificate, and no person shall receive any license from any
authority within the State of Florida to engage in any such busi-
ness after the effective date of this Act without first having obtained
such a Certificate. The engaging in the business of selling or leas-
ing tangible personal property or as a dealer as defined in this
Act, or engaging in leasing, renting or letting of living quarters,
sleeping or housekeeping accommodations in hotels, apartment houses,


LAWS OF FLORIDA


CHAPTER 26319












or rooming houses, or tourist or trailer camps, as hereinbefore defined
in this Act, without such Certificate first had and obtained within
the time limits set forth above, is hereby prohibited.
The Comptroller is hereby given the authority to purchase such
supplies and equipment as may be necessary
Comptroller and incur any other necessary expenses as are
Can Pay Expense proper for the enforcement and administra-
tion of this Act.

Section 19. The State Hotel Commission and the State Beverage
Department shall, within fifteen days after the effective date of
this Act, supply to the Comptroller a complete list of all persons,
places and establishments licensed by them. The
Cooperation of Comptroller is further empowered to call on
State Agencies any State agency, department, bureau or board
for any and all information which may, in
his judgment, be of assistance in administering or preparing for the
administration of this Act, and such state agency, department, bu-
reau or board is hereby authorized, directed and required to furnish
such information.
Section 20. The Comptroller shall pay over to the Treasurer
Appropriating of the State of Florida, all funds received and
and Impounding collected by him under the provisions of this
of Tax Revenue Act, to be credited to the account of the Gen-
eral Revenue Fund of the State of Florida.
The Comptroller is authorized to employ all necessary assistants
to administer this Act properly and is also authorized to purchase
all necessary supplies and equipment which may be required for
this purpose, and in order to put the Act into effect, the sum of
Fifty Thousand ($50,000) Dollars, or so much thereof as is neces-
sary, is hereby appropriated out of the General Revenue Fund for
use by the Comptroller in purchasing supplies, equipment, etc., to
begin the administration of this Act.
All necessary expenses of employees to administer this Act shall
be paid in the manner provided by law applicable to expenses of
other State officials and employees.
In addition to all other appropriations made by law to the Comp-
troller, there is hereby appropriated from the General Revenue Fund
a sum not to exceed three percent (3%) of the tax collected under


CHAPTER 26319


LAWS OF FLORIDA












the provisions of this Act to be used by the Comptroller for the Ad-
ministration and enforcement thereof; provided, however, the pro-
visions of this Section relating to administrative expense shall become
null and void and of no effect after June 30, 1951, and in no wise
shall be construed as a continuing appropriation after such date.
There is hereby appropriated out of the General Revenue Fund
from the net proceeds of the tax collected under this Act, a sum
which added to all other sums appropriated by law to said Fund
will equal the amount of the total appropriation contained in the
General Appropriation Act, as passed and enacted into law by the
1949 regular or extraordinary session of the Legislature of the State
of Florida. Any surplus monies remaining in the General Revenue
Fund from the net proceeds of the tax levied and collected under
this Act after meeting in full the appropriations hereinabove set
forth, shall be impounded in said Fund and expended only under
the express authority of future, regular or extraordinary sessions
of the Legislature of the State of Florida.
Section 21. If any section, subsection, sentence, clause, phrase
or word of this Act is for any reason held or declared to be un-'
constitutional, invalid, inoperative, ineffective, inapplicable, or void,
such invalidity or unconstitutionality shall not
Declaration of be construed to affect the portions of the Act
Legislative Intent not so held to be unconstitutional, void, invalid
or ineffective, or affect the application of this
Act to other circumstances not so held to be invalid, it being hereby
declared to be the express legislative intent that any such uncon-
stitutional, illegal, invalid, ineffective, inapplicable or void, portion
or portions of this Act did not induce its passage, and that without
the inclusion of any such unconstitutional, illegal, invalid, ineffective
or void portions of this Act, the Legislature would have enacted the
valid and constitutional portions thereof.
It is hereby declared to be the specific legislative intent to tax
each and every sale, admission, use, storage, consumption, or rental
levied and set forth in this Act except as to such sale, admission, use,
storage, consumption, or rental, as shall be specifically exempted
therefrom, subject to the conditions appertaining to such exemption.
It is further declared to be the specific legislative intent that should
any exemption or attempted exemption from the tax or the operation
or imposition of the tax or taxes be declared to be invalid, ineffective,
inapplicable, unconstitutional or void for any reason, such declaration


CHAPTER 26319


LAWS OF FLORIDA












shall not affect the tax or taxes imposed herein, but such sale, ad-
mission, use, storage, consumption or rental or any of them exempted
or attempted to be exempted from the tax or taxes or the operation
or the imposition of the tax or taxes, shall be subject to the tax or
taxes and the operation and imposition thereof to the same extent
as if such exemption or attempted exemption had never been included
herein.

It is further declared to be the specific legislative intent to exempt
from the tax or taxes or from the operation or the imposition thereof
only such sales, admissions, uses, storage, consumption or rentals
in relation to or in respect of the things set forth as exempted from
the tax, as may be exempted in accordance with the provisions of the
Constitution of the State of Florida and of the United States of
America, and it is further declared to be the specific legislative
intent to tax each and every the taxable privileges made subject to
the tax or taxes or the operation of the tax or taxes, or the imposition
of the tax or taxes except such sales, admissions, uses, storage, con-
sumption or rentals as are specifically exempted therefrom, and such
exemption is made only to the extent that such exemption may be
made in accordance with the provisions of the Constitution of the
State of Florida and of the United States of America.
It being further declared to be the specific legislative intent that
in the event any exemption or attempted exemption of any sale,
admissions, use, storage, consumption or rental from the tax or
taxes imposed by this Act is for any reason declared to be uncon-
stitutional ineffective, inapplicable or void, that then and in such
event each and every such sale, admission, use, storage, consumption or
rental shall be subject to the tax or taxes imposed by this Act as
fully and to the same extent as if such exemption or attempted
exemption had never been included herein, it being declared to be
the specific legislative intent that no unconstitutional, invalid, in-
effective, inapplicable or void exemption or attempted exemption or
exemptions or attempted exemptions induced the passage of this Act,
it being further declared to be the specific legislative intent that
without the inclusion herein of any such unconstitutional, invalid,
ineffective, inapplicable or void exemption or attempted exemption,
exemptions or attempted exemptions, the valid portions of this Act
would have been enacted; provided, however, that should the pro-
visions, or any one or more of them, set forth in Section 23 of this
Act, requiring two certain other and separate Acts of the 1949


CHAPTER 26319


LAWS OF FLORIDA










LAWS OF FLORIDA


extraordinary session of the Legislature to become laws as conditions
precedent to this Act becoming a law, for any reason be held or
declared to be unconstitutional, inoperative or void, then in such
event it is not intended that Section 23, or any part thereof be
separable from any of the remaining provisions of this Act, but in
such event it is expressly intended that this Act be inseparable in
its entirety.
Repealing Section 22. Section 204.03 and 204.04,
Clause Florida Statutes, 1941, and all laws or parts of
laws in conflict herewith are hereby repealed.
Section 23. Nothing herein contained shall be construed as
repealing any general or special act authorizing a municipality to
levy a special tax upon admission tickets which said tax is now
being levied by such municipality.
Section 24. It is hereby declared to be the legislative intent
that this Act is an integral part of a revenue program, which pro-
gram includes, in addition to the provisions set forth in this Act,
certain aid to municipalities through another and separate Act
designed to authorize municipalities to levy a tax up to five cents
(54) per package on cigarettes, which tax shall be collected by the
State Beverage Director and remitted to the municipalities levying
such taxes pursuant to said other Act, and certain aid to Counties
through another\and separate Act, designed to allocate to the several
counties of the State of Florida, the proceeds of the so called "7th
Cent Gas Tax" in\the manner as provided in said other and separate
Act, both of which said other and separate Acts are acts passed
or to be passed in the 1949 extraordinary session of the Legislature
of the State of Florida; and it is the legislative intent that the tax
hereby levied in this Act shall not levy unless and until the said two
other and separate Act\ shall become law. Therefore, this Act shall
take effect November 1st, 1949, immediately
Effective after and only after the said two other and
Date separate Acts become law. Provided, however,
if for any reason either of the two said other
and separate Acts should fail ta become a law then in such event
it is the declared legislative intent\that this Act shall not take effect
but shall be inoperative and void.
Approved by the Governor Sept. 1949.
Filed in Office Secretary of the Sta\e Oct. 1, 1949.


CHAPTER 26319











CHAPTER 26320-(No. 2)
SENATE BILL NO. 18-X (49)
AN ACT Amending Chapter 22645, Laws of Florida, Acts of 1945
as Amended by Chapter 24363, Laws of Florida, Acts of 1947,
Also Known as Chapter 210, 1947 Cumulative Supplement, Flor-
ida Statutes 1941, and Being An Act Relating to Taxation, Levy-
ing and Imposing a State Tax on Cigarettes; Authorizing the
Levy of a Municipal Tax on Cigarettes and Prohibiting Any
Other Municipal Tax Thereon; Granting a Credit or Reduction
on State Tax to Extent of Municipal Tax Paid; Defining Cigar-
ettes; Requiring All Cigarette Dealers as Herein Defined to Obtain
a Cigarette Permit; Providing for the Report of Sale or Other
Disposition of Cigarettes, and the Collection and Payment of
Cigarette Taxes; Providing for the Deposit, Appropriation and
Disposition of the Proceeds Derived from Such Taxes Including
Distribution of a Portion Thereof to Municipalities and Tuber-
culosis Hospitals; Requiring Municipalities to Make Financial
Reports; Prescribing the Duties and Powers of the Director of
the State Beverage Department Including the Power to Promul-
gate Rules and Regulations Having Force and Effect of Law;
Prescribing Duties and Powers of Other Officers and Employees
under This Act and Providing for Payment of Their Salaries
and Other Expenses of the Administration of This Act; Provid-
ing for Bonds by Agents and Dealers; Providing for Affixing
of Stamps as Evidence of Payment of Said Tax; Providing for
the Exemptions from Payment of Said Tax; Providing that the
Presumption Shall be that Cigarettes Possessed without Stamps
Affixed are Kept in Violation of the Provision of This Act;
Imposing an Occupational Tax on Cigarette Vending Machines;
Providing for Records to be Kept and Reports to be Made by
Persons Possessing, Selling, or Transporting Cigarettes; Requir-
ing Municipalities to Reduce Ad Valorem Tax Millage and Pro-
viding Formula Therefor; Providing for the Enforcement of This
Act and the Rules and Regulations Promulgated by the Director
and Penalties for Violation Thereof.
WHEREAS, the incorporated municipalities of the State of Flor-
ida are performing numerous functions of the state through the
use of local tax revenue in building, maintaining and preserving
within the municipal boundaries streets, bridges and facilities for


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LAWS OF FLORIDA CHAPTER 26320

the preservation and improvement of public health, welfare and
safety of the citizens at large; and
WHEREAS, the limited sources of revenues available to said
municipalities have brought about a financial crisis in municipal
government to the extent that citizens are being oppressed by heavy
local taxes and are nevertheless unable to obtain satisfactory and
orderly operation of local government; and
WHEREAS, said municipalities of the State of Florida are with-
out sufficient tax income to properly carry out and perform the
various duties imposed upon them, including but not limited to the
duties of maintaining roads and streets and the preservation of
public health, welfare and safety, which duties are primarily the
obligations of the State of Florida; and
WHEREAS, the State of Florida should provide financial aid
to assist in performing state functions which are and may be per-
formed by said municipal governments; and
WHEREAS, many municipalities have levied varying amounts of
cigarette taxes and many other municipalities propose to levy a tax
thereon; and \
WHEREAS, the levying and collection of such varying amounts
of taxes by many separate governmental units is causing great con-
fusion and a heavy burden on the industry in the segregation of *
cigarettes to be sold in the various municipalities, the affixing of
various stamps thereon, in dealing with numerous inspectors, and
dealing separately with many taxing authorities; and
WHEREAS, such varying taxes cause a varying sales price on
packages of cigarettes within the boundaries of various municipali-
ties and within and outside incorporated areas result in unfair
competition among merchants and loss of revenue to the municipali-
ties; and
WHEREAS, there is a large and unnecessary cost burden in the
collection of such numerous taxes; and
WHEREAS, it is desirable ani essential that taxes upon cigar-
ettes be uniform throughout the state and all taxes thereon be col-
lected by one agency; and
WHEREAS, it is necessary to gran a credit or reduction in the
state tax to the extent of any municipal tax to prevent an excessive












tax burden upon cigarettes to the injury of the public, the con-
sumer and the industry, and to prevent a loss of the tax revenue;
and
WHEREAS, the allegations of the foregoing paragraphs of this
preamble shall be deemed to be and are hereby declared to be a leg-
islative finding of fact.

NOW, THEREFORE,

Be It Enacted by the Legislature of the State of Florida:

Section 1.
That Chapter 22645, Laws of Florida, Acts of 1945, as amended
by Chapter 24363, Laws of Florida, Acts of 1947, also known as
Chapter 210, 1947 Cumulative Supplement, Florida Statutes, 1941,
be and the same hereby is amended to read as follows:
210.01 Definitions. When used in this chapter the following
words shall have the meaning herein indicated:
(1) "Cigarette." Any roll for smoking made wholly or in part
of tobacco irrespective of size or shape and whether or not such
tobacco is flavored, adulterated or mixed with any other ingredi-
ent, the wrapper or cover of which is made of paper or any other
substance or material except tobacco.
(2) "Persons" includes an individual, co-partnership, society,
club, association, corporation, joint stock company, and any com-
bination of individuals and also an executor, administrator, receiver,
trustee or other fiduciary.
(3) "Sale" means any transfer, exchange or barter in any
manner, or by any means whatever.
(4) "Retail sale" or "sale at reta'" means a sale to a con-
sumer or to any person for any purpose other than resale.
(5) "Dealer." Any wholesale dealer as hereinafter defined.
(6) "Wholesale dealer." A,,y person who sells cigarettes to
retail dealers or other persons fcr purposes of resale only.
(7) "Retail dealer." Any person other than a wholesale dealer
engaged in the business of selling cigarettes.


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(8) "Package." The individual package, box or other container
in or from which retail sales of cigarettes are normally made or
intended to be made.
(9) "Agent." Any person authorized by the director to pur-
chase and affix adhesive or meter stamps under this chapter.
(10) "Director." The director of the beverage department of
the State of Florida as provided for in 561.05, Florida Statues,
1941.
(11) "Use" means the consuming, giving away or disposing, in
any manner, of cigarettes.
(12) "First sale" shall include the first use or consumption of
cigarettes within this state.
(13) "Operating ad valorem millage"' includes all millages other
than those fixed for debt service.
210.02 Cigarette tax imposed; collection, credit for municipal
tax, etc.
(1) An excise or privilege tax, in addition to all other taxes of
every kind imposed by law, is imposed upon the sale, receipt, pur-
chase, possession, consumption, handling, distribution and use of
cigarettes in this state, in the following amounts, except as here-
inafter otherwise provided, for cigarettes of standard dimensions:
(a) Upon all cigarettes, as herein defined, three and one-half
inches long or less', two and five-tenths (2 5/10) mills on each
cigarette;
(b) Upon all cigarettes, as herein defined, between three and
one-half and six inches long, five (5) mills on each cigarette; and
(c) Upon all cigarettes, as herein defined, six inches long or
longer, ten (10) mills on each cigarette.
(2) The description of cigarettes contained in subsection (a),
(b) and (c) of this section are\hereby declared to be standard as
to dimensions for taxing purposes as provided in this law and
should any cigarette be received, purchased, possessed, sold, offered
for sale, given away or used of a size other than of standard
dimensions, the same shall be taxed a't the rate of one (1) cent on
each such cigarette.


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(3) Where cigarettes, as described in subsection (1) (a) above,
are packed in varying quantities of twenty cigarettes or less, the
following rate shall govern:
(a) Packages containing ten cigarettes or less require a two and
five-tenths (2 5/10) cent tax; and
(b) Packages containing more than ten but not more than twenty
cigarettes require a five (5) cent tax.
(4) Where cigarettes, as described in subsection (1) (b) above,
are packed in varying quantities of twenty cigarettes or less, the
following rates shall govern:
(a) Packages containing ten cigarettes or less require a five
(5) cent tax; and
(b) Packages containing more than ten but not more than
twenty cigarettes require a ten (10) cent tax.
(5) Where cigarettes, as described in subsection (1) (c) above,
are packed in varying quantities of twenty cigarettes or less, the
following rates shall govern:
(a) Packages containing ten cigarettes or less require a ten
(10) cent tax; and
(b) Packages containing more than ten but not more than
twenty cigarettes require a twenty (20) cent tax.
(6) This tax shall be advanced and paid by the dealer to the
director for deposit and distribution as hereinafter provided upon
the first sale or transaction within the state, irrespective of whether
or not such sale or transfer be to the ultimate purchaser or con-
sumer. The seller or dealer shall collect the tax from the purchaser
or consumer, and the purchaser or consumer shall pay the tax to
the seller. The seller or dealer shall be responsible for the collection
of the tax and the payment of the same to the director.
(7) The taxpayer shall be entitled to a credit on the state tax
imposed in this section to the extent of any tax imposed by any
municipality as authorized in this Act, such credit to be accom-
plished by a reduction of the state tax imposed in this section and
in the distribution of the tax revenue as hereinafter provided, it
being the legislative intent that the tax on cigarettes shall be uni-
form throughout the state and the same amount of tax shall be


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collected upon cigarettes subject to the municipal tax and those
cigarettes not subject to a municipal tax.
210.03 Municipal tax authorized, prohibition against other taxes
1. Any municipality in this state may, in the discretion of its
governing body, impose an excise or privilege tax upon the sale,
receipt, purchase, possession, consumption, handling, distribution
and use of cigarettes sold or to be sold at retail within the territorial
limits of such municipality up to the same amount for the the same
size and the same package content as set forth in 210.02 thereof.
(2) The tax herein authorized shall be collected by the beverage
department of the State of Florida in the same manner as the state
tax imposed by 210.02 hereof.
(3) This tax, when imposed by a municipality, shall be advanced
and paid by the dealer to the director, for deposit and distribution
as hereinafter provided, upon the first sale or transaction within
the state of cigarettes sold or to be sold at retail within the terri-
torial limits of such municipality, irrespective of whether or not
such sale or transfer be to the ultimate purchaser or consumer. The
seller or dealer shall collect the tax from the purchaser or consumer,
and the purchaser or consumer shall pay the tax to the seller.
(4) When any such municipality shall impose the tax herein
authorized, a certified copy of the municipal law imposing said
tax shall be filed with the director and the effective date of such
municipal tax shall be the date of filing said certified copy with
the director.
(5) Any funds received under and by virtue of this Act by
municipalities shall be used and expended for the following pur-
poses only, which said purposes are hereby found to be and are
hereby designated as state functions and purposes within this state:
For the future cost, purchase, building, designing, engineering,
planning, repairing, reconditioning, altering, expanding, maintain-
ing, servicing and otherwise operating any of the following:
Streets, bridges, storm sewers, curbs, drains, gutters; water sup-
plies, sanitary facilities and services for the preservation, protec-
tion or improvement of the public health and safety, including hos-
pitals, fire stations and fire fighting equipment, sanitary sewers,
sewerage disposal systems, sewerage disposal plants and facilities,


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LAWS OF FLORIDA


garbage and refuse collection and disposal services, facilities and
equipment, incinerators and other facilities and services, including
street cleaning, inspections and services for the protection of public
health including the enforcement of ordinances designed to main-
tain safe health standards with respect to foods, mosquito, insect
and rodent eradication and control, and the removal and abate-
ment of nuisances which may be or constitute dangers to public
health and the exercise of controls for public safety, facilities for
the prevention of beach erosion, the enforcement of the laws of
the State of Florida, and municipal ordinances with respect to
public travel, health and safety, and such other state functions
which are performed by municipal governments within their boun-
daries, and are otherwise performed by the state and county gov-
ernments outside of the limits of incorporated municipalities.
(6) No municipality shall, after the effective date of this law,
levy or collect any other excise or license tax on cigarettes, or on
persons or vending machines to engage in the sale thereof.
210.04 Construction; exemptions; collection, etc.
(1) The amount of taxes, either state or municipal, advanced
and paid to the state aforesaid shall be added to and collected as
a part of the sales price of the cigarettes sold or distributed, which
amount may be stated separately from the price of the cigarettes
on all display signs, sales and delivery slips, bills and statements
which advertise or indicate the price of the product.
(2) The cigarette tax imposed shall be collected only once upon
the same package or container of such cigarettes.
(3) No tax shall be imposed by this chapter upon cigarettes
not within the taxing power of the state under the commerce clause
of the United States Constitution.
(4) (a) No tax shall be required to be paid upon cigarettes sold
at post exchanges, ship service stores, ship stores or slop chests, to
members of the armed services of the United States, when such post
exchange or ship service stores are operated under regulations of
the Army or Navy of the United States or military or naval res-
ervations in this state, or on ships of the Navy or Merchant Marine
of the United States;
(b) Or upon the sale or gift of cigarettes by charitable organiza-
tions to bona fide patients in regularly established government


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LAWS OF FLORIDA


veterans' hospitals in Florida for the personal use or consumption
of such patients.
(5) It shall be presumed that all cigarettes are subject to the
tax imposed by this chapter until the contrary is established, and
the burden of proof that they are not taxable shall be upon the
person having possession of them.
(6) The sale of single or loose unpacked cigarettes is prohibited.
The director may authorize any person to give away sample pack-
ages of cigarettes, each to contain not less than two cigarettes upon
which the taxes have been paid.
(7) Nothing in this chapter shall be construed to prohibit the
sale of cigarettes, upon which the tax has been advanced, through
the medium of vending machines where the tax is collected by the
said vending machines.
(8) Except as hereinafter provided, all agents shall be liable for
the collection and payment of the tax imposed by this chapter or
the tax imposed by any municipality as authorized herein, and
shall pay the tax to the director by purchasing, under such regula-
tions as he shall prescribe, adhesive stamps of such design and
denominations as he shall prescribe.
(9) Agents, located within or without the state, shall purchase
stamps and affix such stamps in the manner prescribed to packages
or containers of cigarettes to be sold, distributed or given away
within the state, in which ease any dealer subsequently receiving
such stamped packages of cigaretes will not be required to pur-
chase and affix stamps on such packages of cigarettes.

210.05 Preparation and sale of stamps; discount.
(1) The tax imposed by this chapter, or by any municipality as
authorized herein, shall be paid by affixing stamps in the manner
herein set forth, or by affixing stamp insignia through the device
of metering machines authorized in this Act.
(2) The director shall prescribe, prepare and furnish stamps
of such denominations and quantities as may be necessary for the
payment of the tax imposed by this chapter, or the tax imposed by
any municipality as authorized herein, and may from time to time
and as often as he deems advisable provide for the issuance and
exclusive use of stamps of a new design and forbid the use of stamps
57


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LAWS OF FLORIDA


of any other design. The director shall make provisions for the sale
of such stamps at- such places and at such times as he may deem
necessary.
(3) The director may appoint dealers in cigarettes, manufac-
turers of cigarettes, within or without the state as agents to buy
or affix stamps to be used in paying the tax herein imposed, or
the tax imposed by any municipality as authorized herein, but an
agent shall at all times have the right to appoint a person in his
employ who is to affix the stamps to any cigarettes under the agent's
control; provided, however, that any wholesale dealer in the State of
Florida shall have the right to buy and affix such stamps. When-
ever the director shall sell and deliver to any such agent or whole-
saler any such stamps, such agent or wholesaler shall be entitled to
receive as compensation for his services and expenses as such agent
or wholesaler in affixing such stamps, and to retain out of the
moneys to be paid by him for such stamps, a discount of four (4)
per cent on the par value thereof. All stamps purchased from the
director under this chapter shall be paid for in cash.
(4) The director may in his discretion revoke the authority of
any agent failing to comply with the requirements of this Act or the
rules and regulations promulgated hereunder and such agent may
in addition be punished in accordance with the provision of this
Act.
210.06 Affixation of stamps; presumption. Every dealer with-
in or without the state shall affix or cause to be affixed to each
package or container of such cigarettes, stamps, evidencing the pay-
ment of the tax imposed by virtue of this chapter before such
cigarettes are offered for sale or use or consumed or before they
are otherwise disposed of in the State of Florida.
Each retail dealer shall open such box, carton or other container
of cigarettes prior to exposing for sale or selling such cigarettes and
examine the packages contained therein for the purpose of ascer-
taining whether or not the said packages have affixed thereto the
proper tax stamp. If unstamped or improperly stamped packages
of cigarettes are discovered, the retail dealer shall immediately
notify the dealer from whom said cigarettes were purchased. Upon
such notification, the dealer from whom said cigarettes were pur-
chased shall replace such unstamped or improperly stamped pack-
ages of cigarettes with those upon which stamps have been properly
affixed, or immediately affix thereto the proper amount of stamps.
58


CHAPTER 26320












Whenever any cigarettes are found in the place of business of any
such retail dealer, or in the possession of any other person without
the stamps affixed, the presumption shall be that such cigarettes
are kept in violation of the provisions of this law. Stamps shall be
affixed to each package of cigarettes of an aggregate denomination
not less than the amount of the tax upon the contents therein, and
shall be affixed in such manner as to be visible to the purchaser.

All stamps shall be affixed in the manner prescribed by the
director.
210.07 Metering machines.
(1) The tax may also be paid through the use of cigarette tax
stamp insignia to be applied by the use of metering machines. The
director shall prescribe and promulgate appropriate rules and regu-
lations governing the use of metering machines, the procedure for
the payment of such cigarette taxes through the use thereof, re-
quiring adequate surety bonds of the users thereof to assure the
proper use of such machines and payment of all cigarette taxes
that might come due by the users thereof, and all other rules and
regulations necessary and proper to govern the use of same.
(2) All provisions of this chapter governing the use of cigarette
tax stamps, the compiling of records, the making of reports, per-
mits and revocation of permits, seizures and forfeitures, penalties,
and all other provisions pertaining to the payment of cigarette taxes
through the use of stamps, shall likewise be applicable to the pay-
ment of said taxes through the use of metering machines.
210.08 Bond for payment of taxes. Each dealer or agent shall
file with the director a surety bond acceptable to the director in the
sum of Ten Thousand ($10,000) Dollars as surety for the payment
of all taxes; provided, however, that where in the discretion of the
director the amount of business done by the dealer or agent is of
such volume that a bond of less than Ten Thousand ($10,000) Dol-
lars will be adequate to secure the payment of all taxes assessed
as authorized by the cigarette tax law, the director may accept a
bond in a lesser sum than Ten Thousand ($10,000) Dollars, but in
no event shall he accept a bond of less than One Thousand ($1,000)
Dollars, and he may at any time in his discretion require any bond
in an amount less than Ten Thousand ($10,000) Dollars to be in-
creased so as not to exceed Ten Thousand ($10,000) Dollars.


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210.09 Records to be kept; reports to be made; examination.
(1) Every person who shall possess or transport any unstamped
cigarettes upon the public highways, roads or streets of the state,
shall be required to have in his actual possession invoices or delivery
tickets for such cigarettes. The absence of such invoices or delivery
tickets shall be prima facie evidence that such person is a dealer in
cigarettes in this state and subject to the provisions of this chapter.
(2) The director is authorized to prescribe and promulgate by
rules and regulations, which shall have the force and effect of law,
such records to be kept and reports to be made to the director by
any wholesale dealer, agent, retail dealer, common carrier, or any
other person handling, transporting or possessing cigarettes for sale
or distribution within the State of Florida as may be necessary to
collect and properly distribute the taxes imposed by 210.02 and
the taxes imposed by any municipality as authorized in 210.03
hereof.
(3) All dealers shall maintain and keep for a period of three
years such records of cigarettes received, sold or delivered within
the state as may be required by the director. The director or his duly
authorized representative is hereby authorized to examine the
books, papers, invoices and other records, stock of cigarettes in and
upon any premises where the same are placed, stored and sold, and
equipment of any such agent or wholesale or retail dealer pertain-
ing to the sale and delivery of cigarettes taxable under this chapter.
To verify the accuracy of the tax imposed and assessed by this chap-
ter or any municipal tax imposed as authorized herein, each such
person is hereby directed and required to give to the director or his
duly authorized representatives, the means, facilities and oppor-
tunity for such examinations as are herein provided for and required.
210.10 Geveral powers of the director; salary.
(1) The director is authorized to prescribe and promulgate all
rules and regulations necessary to effectuate the provisions of this
chapter, and consistent with the terms hereof. All cigarette permits
issued hereunder shall have printed thereon a notice to the effect
that such permit is issued subject to the provisions of this chapter
and said rules and regulations. The director shall provide upon
request without charge to any applicant for a permit a copy of
this chapter and the rules and regulations prescribed by him
pursuant hereto.


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(2) The director and all officers and employees under this
chapter shall, in the administration thereof and in the adminis-
tration of the state beverage law, have all the authority and power
vested in officers and employees of the state beverage depart-
ment as provided by 561.07, 561.52 and 561.53, Florida Statutes,
1941, and such power and authority is hereby conferred upon the
director and all officers and employees under this chapter with
respect to the administration of this chapter and also with respect
to the administration of the beverage law.
(3) The director shall be paid a salary, for the performance of
the duties provided herein, of Twelve Hundred Dollars ($1200)
per annum. Such salary shall be in addition to the salary paid
the director under 561.05, Florida Statutes, 1941.
210.11 Refunds; sales of stamps. Whenever any cigarettes up-
on which stamps have been placed have been sold and shipped into
another state, in accordance with the laws of such state, for sale
or use therein, or have become unfit for use and consumption or
unsalable, or have been destroyed, the dealer involved shall be
entitled to a refund of the actual amount of tax paid with respect
to such cigarettes, less any discount allowed by the director in
the sale of the stamps evidencing payment of the tax, upon receipt
by the director of satisfactory evidence of the dealer's right to
receive such refund. If the director is satisfied that any dealer is
entitled to a refund he shall issue to such dealer stamps of suf-
ficient value to cover the refund or may make such refund. No
person other than the director shall sell or offer for sale any
stamp or stamps issued under this chapter. The director may re-
deem unused stamps lawfully in possession of any person. The
director may prescribe necessary rules and regulations concerning
refunds, sales of stamps, and redemptions under the provisions
of this chapter. Appropriation is hereby made out of the revenues
collected under this chapter for payment of such allowances.

210.12 Seizures; forfeiture proceedings.
(1) The State of Florida, acting by and through the director,
shall be authorized and empowered to seize, confiscate and forfeit
for the use and benefit of the State of Florida, any cigarettes upon
which taxes payable hereunder may be unpaid and also any vend-
ing machine or receptacle in which such cigarettes are held for
sale. Such seizure may be made by the director, his duly authorized
61


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LAWS OF FLORIDA


representative, or any sheriff or deputy sheriff, or any police
officer.
(2) The procedure for seizure, the listing, appraisal, advertise-
ment and sale of the property seized, the bond of any claimant,
the court proceedings, if any, including the parties, personal serv-
ice of citation, and other personal services, the services by publi-
cation, judicial sale, and all other proceedings for the confiscation
and forfeiture of the property for the nonpayment of the taxes
shall be regulated, conducted, governed and controlled in the
manner provided by Chapter 562, Florida Statutes of 1941, relating
to the seizure, confiscation and forfeiture of property under the
beverage law which is incorporated herein by reference except to
the extent that such sections may conflict or be inconsistent
herewith.
(3) From the proceeds of any sale hereunder the director shall
collect the tax on the property, together with a penalty of fifty
per cent thereof and the costs incurred in such proceedings; the
balance, if any, shall be payable by the director to the person in
whose possession the said property was found or as the court may
direct.
(4) The distribution by the director of the proceeds of the
sale from any cigarette or other property that may be forfeited
and confiscated hereunder, shall, after the payment of expenses
of such forfeiture, be governed by the provisions of this chapter.
(5) No sale shall be made hereunder to any person except a
licensed wholesale or retail dealer authorized to engage in the
sale of cigarettes under the laws of Florida. All sales shall be made
to the highest and best bidder for cash. The director shall provide
for the payment of any taxes payable upon any cigarettes sold
hereunder before the same are delivered to any purchaser.
(6) The state attorney for the judicial circuit in which such
property was seized shall act as the attorney for the director in
such confiscation and forfeiture proceedings.

210.13 Determination of tax on failure to file a return.
If a dealer fails to file any return required under this chapter,
or having filed an incorrect or insufficient return, fails to file a
correct or sufficient return, as the case may require, within ten


CHAPTER 26320













days after the giving of notice to him by the director that such
return or corrected or sufficient return is required, the director
shall determine the amount of tax due by such dealer any time
within three' years after the making of the earliest sale included
in such determination, and give written notice of such determina-
tion to such dealer. Such a determination shall finally and irre-
vocably fix the tax unless the dealer against whom it is assessed
shall, within thirty days after the giving of notice of such de-
termination, apply to the director for a hearing. After such hearing,
the director shall give notice of his decision to the dealer liable
for the tax. The decision of the director may be reviewed in the
circuit court of the county where such dealer is authorized to do
business if application is made therefore by the dealer within thirty
days after the giving of notice thereof, but review by such court
shall not be granted unless the amount of tax stated in the de-
cision, with penalties thereon, if any, shall have been first de-
posited with the director, and an undertaking or bond filed in the
circuit court in which such cause may be pending in such amount
and with such sureties as the circuit judge shall approve, condi-
tioned that if such proceeding be dismissed or the decision of the
director confirmed, the applicant for review will pay all costs
and charges which may accrue against him in the prosecution of
the proceeding. At the option of the applicant such undertaking
or bond may be in an additional sum sufficient to cover the tax,
penalties, costs and charges aforesaid, in which event the appli-
cant shall not be required to pay such tax and penalties precedent
to the granting of such review by such court. Such proceeding for
review shall be in chancery and the court shall make and enter
therein such orders for expediting the cause as the premises justify.
210.14 Warrant for the collection of taxes.
(1) In addition to all other remedies for the collection of any
taxes due under the provisions of this chapter, the director may
issue a warrant directed to the sheriff of any county commanding
said sheriff to levy upon and sell the goods and chattels of a
specified delinquent dealer found within his jurisdiction, for the
payment of the amount of such delinquency plus a penalty equal
to fifty per cent of the amount thereof and interest on the total at
six (6) per cent per annum and the cost of executing the warrant,
and to return such warrant to the director and to pay him the
money collected by virtue thereof within sixty days after receipt
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LAWS OF FLORIDA


of such warrant. The sheriff shall, within five days after receipt
of the warrant, file with the clerk of the circuit court of his county
a copy thereof and thereupon such clerk shall enter in the judg-
ment docket the name of the person mentioned in the warrant
and the amount of the tax and penalties for which the warrant is
issued and the date when such copy is filed. The said clerk shall
be allowed the same fees as are allowed by law for similar services
rendered in judgment execution proceedings.
(2) Thereupon the amount of such warrant so docketed shall
become a lien upon the title to or the interest in real or personal
property of the person against whom the warrant is issued. The
sheriff to whom any such warrant shall be directed shall proceed
upon the same in all respects and with like effect and in the same
manner as prescribed by law in respect to executions issued against
goods and chattels upon judgments by a court of record, and shall
be entitled to the same fees for his services in executing the war-
rant to be collected in the same manner.
(3) In the discretion of the director a warrant of like terms,
force and effect may be issued and directed to any officer or em-
ployee of the director and in the execution thereof such officer
or employee shall have all the power conferred by law upon sheriffs,
but he shall be entitled to no fee or compensation in excess of the
actual expenses paid in the performance of such duty. If a war-
rant is returned not satisfied in full, the director may from time
to time issue new warrants and shall also have the same remedies
to enforce the amount due thereunder as if the state had recovered
judgment therefore and execution thereon had been returned
satisfied.
210.15 Permits
(1) Every person desiring to continue to engage in, or here-
after to begin to engage in, the sale of cigarettes at wholesale or
retail within this state, shall file an application for a cigarette per-
mit or permits with the director. Every application for a cigarette
permit shall be made upon a form prescribed, prepared, and fur-
nished by the director, and shall set forth the name under which
the applicant transacts or intends to transact business, the loca-
tion of his place of business within this state, whether or not the
applicant is Ihe holder of a mercantile license in effect when the
application is made, and if so, the number of such license and the
64


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county for which such license was issued, and such other informa-
tion as the director by regulation may require. If the applicant has
or intends to have more than one place of business within the state,
the application shall state the location of each place of business.
If the applicant is an association, the application shall set forth the
names and addresses of the persons constituting the association,
and if a corporation, the names and addresses of the principal offi-
cers thereof, and any other information prescribed by the director
for purposes of identification. The application shall be signed and
verified by oath or affirmation by the owner, if a natural person,
and in the case of an association, or partnerships, by a member or
partner thereof, and in the case of a corporation, by an executive
officer thereof, or some person specifically authorized by the cor-
poration to sign the application, to which shall be attached the
written evidence of his authority.
(2) The director may not sell stamps or approve the use of
meter machines to evidence the payment of the taxes on cigar-
ettes except to qualified wholesale dealers.
(3) Upon approval of the application, the director shall grant
and issue to each applicant a cigarette permit for each place of
business within the state set forth in his application. Cigarette
permits shall not be assignable and shall be valid only for the
persons in whose names issued, and for the transaction of business
at the places designated therein, and shall at all times be conspicu-
ously displayed at the places for which issued.
(4) All permits shall remain in full force and effect until sus-
pended, surrendered, or revoked for cause by the director. Provided,
however, the director may, by rule or regulation, require all per-
mits to be renewed at such reasonable time or times as he may deem
advisable.
(5) Whenever any permit, issued under the provisions of this
chapter, is defaced, destroyed or lost, the director may issue a
duplicate permit to the holder of the defaced, destroyed or lost
permit.
(6) Applicants for a permit hereunder, by the acceptance of
such permit, agree that their places of business covered by such
permit shall always be subject to be inspected and searched without
search warrant by the director or any of his authorized assistants
and also by sheriffs, deputy sheriffs or police officers.
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210.16 Revocation or suspension of permit. The director is
given full power and authority upon sufficient cause appearing of
the violation of any of the provisions of this chapter by any whole-
sale or retail dealer receiving a permit to engage in business under
this chapter to revoke the permit of such wholesale or retail dealer.
Before the director shall revoke the permit of such wholesale or
retail dealer, he shall give such wholesale or retail dealer a written
statement of such cause for revocation of such permit and a fair
hearing, if the wholesale or retail dealer shall demand a hearing.
Provided, that said wholesale or retail dealer shall in writing 'demand
a hearing within ten days after receipt by him of the statement of
the cause for revoking such permit, which said notice shall, within
said ten-day period, be delivered in person to the director or trans-
mitted to him by due course of mail. If such hearing is not demanded
within the time herein fixed the director shall proceed to revoke
the permit. At such hearing, the wholesale or retail dealer shall be
entitledd to produce witnesses and be represented by counsel. In order
to permit a wholesale or retail dealer, whose permit shall be revoked,
opportunity to apply to the courts for relief, no revocation of a
permit by the director shall become effective until ten days after
such revocation but shall then become effective unless prevented by
judicial action. If within the ten-day period a wholesale or retail
dealer whose permit has been revoked shall apply to the circuit court
or to any judge thereof of the county wherein such wholesale or
retail dealer is permitted to do.business under this chapter to test
the validity of such revocation, such court or the judge thereof shall
act immediately in the disposition of such proceeding and make such
orders as to return days, time of filing pleadings and time for
hearings of law or facts as may be necessary to a prompt determi-
nation of the validity of such revocation. If such proceeding be begun
after such ten-day period has lapsed it shall be heard according to
the general law as it shall exist at the time of such proceeding:
provided, that no such proceeding shall be instituted more than six
months after the lapse of said ten-day period. The director may
suspend for a reasonable period of time, in his discretion, the permits
of wholesale or retail dealers issued under the provisions of this
chapter for the same causes and under the same limitations as is
authorized hereunder to revoke the permits of such wholesale or
retail dealers. No wholesale or retail dealer whose permit for any
place of business has been revoked shall engage in business under
this chapter at such place of business after such revocation until a
66


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new permit is issued to him. No wholesale or retail dealer whose
permit for any place of business has been revoked shall be permitted
to have said permit renewed, or to obtain an additional cigarette
permit for any other place of business for a period of six months
after the date such revocation becomes final.
210.17 Occupational licenses. Every person who operates for
profit any cigarette vending machine shall pay a license tax of two
(2) dollars for each such machine, provided no license tax shall be
imposed when such vending machine is located in and operated only
in a place of business for which another occupational license has been
duly issued permitting the sale of cigarettes under this or other laws
of this state; and provided further that the total state license tax
required for the operation of cigarette vending machines by any one
person shall not exceed $300.

210.18 Penalties.
(1) Any person who possesses or transports any unstamped
packages of cigarettes upon the public highways, roads, or streets in
the state for the purpose of sale, or, who sells or offers for sale
unstamped packages of cigarettes in violation of the provisions of
this chapter, or, who wilfully attempts in any manner to evade or
defeat any tax imposed by this chapter, or the payment thereof, shall
be guilty of a misdemeanor and shall upon conviction be punished
by imprisonment in the county jail for not more than six months or
by fine of not more than Five Hundred Dollars ($500), or both;
provided, that any person, who shall have been convicted of a viola-
tion of any provision of the cigarette tax law and shall thereafter be
convicted of a further violation of the cigarette tax law, shall, upon
conviction of said further offense, be deemed guilty of a felony and
shall be punished by imprisonment of not more than two years in
the state penitentiary or fined not more than Two Thousand Dollars
($2,000), or both.
(2) Any wholesale or retail dealer who shall fail, neglect or
refuse to comply with, or shall violate the provisions of this chapter
or the rules and regulations promulgated by the director under this
chapter shall be guilty of a misdemeanor and shall upon conviction
be punished by imprisonment in the county jail for not more than
six months or by fine of not more than Five Hundred Dollars ($500),
or both; provided, that any wholesale or retail dealer, who shall
have been convicted of a violation of any provision of the cigarette
67


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tax law and shall thereafter be convicted of a further violation of
the cigarette tax law, shall, upon conviction of said further offense.
be deemed guilty of a felony and shall be punished by imprisonment
of not more than two years in the state penitentiary or fined not
more than Two Thousand Dollars ($2,000) or both.
(3) Any person who falsely or fraudulently makes, forges, alters,
or counterfeits any stamp or impression die used in meter machines
prescribed by the director under the provisions of this chapter, or
causes or procures to be falsely or fraudulently made, forged, altered
or counterfeited any such stamp or die, or knowingly and wilfully
utters, purchases, passes or tenders as true any such false, altered,
or counterfeited stamp or die impression shall be guilty of a felony
and upon conviction thereof shall be sentenced to pay a fine of not
less than Two Thousand Dollars ($2,000) nor more than Five
Thousand Dollars ($5,000) or to be imprisoned for a term of not
more than five years in the state prison, or both, in the discretion of
the court.
210.19 Records to be kept by director. The director shall keep
records showing the total amount of taxes collected, which records
shall disclose the amount of taxes collected for any municipality
levying a tax as herein authorized and which records shall be open
to the public during the regular office hours of the director.

210.20 Employees and assistants; distribution of funds.
(1) The director, by and with the approval and consent of the
Governor, shall have the power to employ such employees and assis-
tants and incur such other expenses as may be necessary for the
administration of this chapter, within the limits of any appropriation
for the operation of said department as may be authorized by law.
(2) As collections are received by the director from such cigarette
taxes, he shall pay the same into a fund into the State Treasury
designated "Cigarette Tax Collection Fund" which shall be paid
and distributed as follows:
(a) The director shall from month to month certify to the
Comptroller the amount derived from each municipal tax authorized
in 210.03 hereof, and such amount, less two and one-half (21/2)
per cent which shall be retained for administering and enforcing
the provisions hereof, shall be paid to such municipality by warrant
drawn by the Comptroller upon the State Treasury, which amount
68


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CHAPTER 26320












is hereby appropriated monthly out of such Cigarette Tax Collection
Fund. Provided, however, in those Counties of the State of Florida
that have no incorporated municipalities it shall be the duty of the
director to certify to the Comptroller the amount derived from this
tax in such counties and fifty (50) per cent of such amount, less
two and one-half (21/2) per cent which shall be retained for ad-
ministering and enforcing the provisions hereof, shall be paid to the
Board of County Commissioners of such Counties by warrant drawn
by the Comptroller upon the State Treasury which amount is hereby
appropriated monthly out of the Cigarette Tax Collection Fund.
(b) After all distributions hereinabove provided for by this Act
have been made, there is hereby appropriated to the State Tuber-
culosis Board from taxes inuring thereby to the State of Florida the
sum of Three Million ($3,000,000.00) Dollars annually for two years,
beginning November 1, 1949, for acquiring sites, constructing,
equipping, enlarging, remodeling and improving tuberculosis sani-
taria in Florida; in the event the proceeds received annually by the
State under this Act exceed $3,000,000, then and in that event, the
additional sum of $200,000 is hereby annually appropriated for a
period of 2 years beginning November 1, 1949 for the construction
of an addition to the present tuberculosis hospital building and
equipment therefore at the Florida State Hospital in Chattahoochee,
Florida. All the balance of the funds produced from the tax imposed
by this Act, shall be paid into the General Revenue Fund and is
hereby appropriated for any State purpose authorized by the
General Appropriation Act, passed by the 1949 session of the Legis-
lature, regular or extraordinary.
210.21 Reduction of municipal ad valorem tax.
Beginning with the calendar year 1950, and in each succeeding
calendar year thereafter, the operating ad valorem tax millage to
be levied in the then current calendar year by any municipality
receiving benefits under this Act shall be reduced below its operating
ad valorem tax millage levied in the immediately preceding calendar
year to the extent required by application of the following formula:
(a) There shall first be determined the amount by which the
cigarette tax revenue of the municipality in the twelve months
ended June 30 of the current calendar year exceeds its cigarette
tax revenue in the twelve months ended June 30 of the immediately
preceding calendar year, the amount of such excess being hereby
denominated "increased cigarette tax revenue."
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LAWS OF FLORIDA


(b) There shall next be determined the amount of revenue
realized to and including June 30 of the current calendar year from
the operating ad valorem tax millage levied in the immediately
preceding calendar year, the amount so determined being hereby
denominated "ad valorem tax revenue."
(c) The reduction shall be by the ratio which fifty (50) per
cent of the "increased cigarette tax revenue" bears to the "ad
valorem tax revenue."
(d) Provided, however, that no municipality shall ever be re-
quired to reduce its operating ad valorem tax millage to less than
seventy (70) per cent of its 1948 operating ad valorem tax millage.
(e) As an alternative to the provisions and requirements of the
foregoing sub-paragraphs a-d, inclusive, fifty (50) per cent of the
additional cigarette tax revenue received by any municipality during
any twelve month period subsequent to November 1, 1949, under
the provisions of this Act over any cigarette tax revenue which it
received during the twelve months ending November 1, 1949 or so
much thereof as shall be necessary for the purpose, shall be placed
in the sinking fund of the municipality to reduce the ad valorem
debt service millage or appropriation required to provide the annual
debt service requirements of said municipality for its general obliga-
tion bonds issued for the functions and purposes set forth in sub-
paragraph (5) of Section 210.03 of this Act, and the balance of said
revenue shall be used for the said purposes set forth in said sub-
paragraph of said sub-section.
Any municipality in order to be entitled to a continuation of the
collection and distribution of its cigarette tax by means of the
mechanics provided by this Act shall file with the Comptroller the
annual financial report required by Section 167.61, Florida Sta-
tues, 1941, for its fiscal year ending in 1948, and for each fiscal
year thereafter, and such information as the Comptroller shall re-
quire to determine that said municipality is complying with the
provisions of this Act, and in case any municipality shall fail to
file said annual financial report, or supply such information or
comply with the provisions of this Act, the Comptroller shall with-
hold further distribution to such municipality of its cigarette tax
revenues until such default shall be remedied by such municipality.
Section 2. That all laws and parts of laws in conflict are hereby
repealed, as of the effective date of this Act.


CHAPTER 26320












Section 3. In the event that any section or clause hereof shall for
any reason be held or declared invalid, the same shall be eliminated
and the remaining portion or portions hereof shall remain in full
force and effect as if such invalid clause or section had not been
incorporated herein, provided that Sections 210.03 and 210.20 hereof
are declaratory of the specific legislative intent in the passage of
this Act, and should either of said Sections be declared unconsti-
tutional, ineffective, or invalid then in such event, the entire Act
shall become inoperative and void.
Section 4. This Act shall take effect November 1, 1949.
Section 5. Provided, however, if for any reason neither Senate
Bill No. 17-X(49) nor House Bill No. 40-X(49) of the 1949 Extra-
ordinary Session should become a law then in such event it is the
declared Legislative intent that this Act shall not take effect but
shall be inoperative and void.
Approved by the Governor Sept. 30, 1949.
Filed in Office Secretary of the State Oct. 1, 1949.


CHAPTER 26321-(No. 3)
SENATE BILL NO. 19-X(49)
AN ACT Relating to Taxation, Levying and Imposing An Additional
Tax on Gasoline or Other Like Products of Petroleum; Providing
for Reports of Sales of Such Commodities to the Comptroller of
the State of Florida; Providing that the Gasoline Inspection Laws
of the State of Florida Shall Apply to This Act; Prohibiting the
Levy and Collection by Municipalities and Other Political Sub-
divisions of Gasoline Taxes; Providing for the Purposes of Such
Tax and Appropriating the Same for the Construction and Main-
tenance of Public Highways and Rights of Way Therefor Desig-
nated State Roads in the Several Counties, Acquiring Rights of
Way for Such Roads or Payment of Bonded Indebtedness Incurred
for Road and Bridge Purposes; Prescribing the Duties of the
Several Boards of County Commissioners or Other County Board
Having Similar Powers Over Roads and Bridges and the State
Road Department; and Allocating said Taxes for Public Highway
Use in the Several Counties; Providing for the Enforcement of
This Act and Penalties for Violation Thereof, Repealing All Laws
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LAWS OF FLORIDA


in Conflict with This Act and Particularly Chapter 25266, Laws
of Florida, Acts of 1949, and Providing for Impounding of the
Proceeds of the Tax Imposed in This Act in the Event of Invalidity
of Certain Sections of This Act; Providing That This Act Shall
Become Effective November 1, 1949.

Be It Enacted by the Legislature of the State of Florida:
Section 1. That every dealer in gasoline or other like products
of petroleum, under whatever name designated in this State, in
addition to all other taxes required by law, shall pay an additional
tax of one (1) cent per gallon for every gallon of gasoline or other
like products of petroleum under whatever name designated, sold by
him on which the tax herein provided has not been paid, or the pay-
ment thereof has not been assumed by a person preceding him in the
handling of said lot of products. Delivery shall be deemed to be
made at the point of destination. This additional license tax of one
(1) cent per gallon on gasoline or other like products of petroleum,
under whatever name designated, shall be paid to the Comptroller
monthly in the following manner: On or before the 25th day of each
month, the dealer shall report under oath to the Comptroller the
number of gallons of such products sold by him during the preceding
month, and shall at the same time pay to the Comptroller the amount
of license tax computed to be due. Such report shall show in detail
the amount of gallons of such products sold and delivered in each
County. The dealer may deduct from the amount computed to be
due, such amount as may be allowed by law for his services and
expenses in complying with the provisions of this Act.
Section 2. If any dealer shall fail to make such report and pay-
ment to the Comptroller as herein provided, on or before the 25th day
of the month succeeding the month for which the license tax is due
as herein provided, the Comptroller shall thereupon estimate the
amount of such products sold by such dealer during such month
from such information as he may be able to obtain, and shall add ten
per centum of the amount of such taxes, as estimated, as the penalty
for the failure of such dealer to make such report or payment, and
shall proceed to collect such taxes, together with all costs and obtain
the same as delinquent railroad taxes are collected by law.
Section 3. That the proceeds of said tax are hereby appropriated
for public highway purposes in the manner following: The Comp-
troller, after deducting his expenses of collection, shall monthly
72


CHAPTER 26321












apply to said monthly collections the same ratio of distribution by
which the Two Cents Gasoline Tax, known as the Second Gas Tax,
is prorated among the several Counties under Section 16(a), Article
IX of the State Constitution. The Comptroller shall thereupon,
monthly, remit the said respective distributive shares of each County
as follows: Eighty (80%) per cent to the State Road Department
for the construction, reconstruction, maintenance and repair of state
roads and bridges within such County, for the lease or purchase of
bridges connecting state highways within such County, acquisition
of rights of way for state roads within such county or for reduction
of bonded indebtedness of such county or special road and bridge
districts within such county incurred for road and bridge purposes.
Provided, however, that the State Road Department shall expend
such funds solely for such purposes or on such state roads as shall be
designated by appropriate resolution of the Board of County Com-
missioners of such county; and Twenty (20%) per cent to the Board
of County Commissioners of such County who shall use said funds
solely and only for the acquisition of rights of way, or the construc-
tion, reconstruction, maintenance and repair of roads and bridges
therein, or reduction of bonded indebtedness as aforesaid. Provided,
however, that in the event that the powers and duties relating to
roads and bridges usually exercised and performed by Boards of
County Commissioners are exercised and performed by some other
or separate County Board, then and in such event such other or
separate County Board shall receive the proceeds and exercise the
powers and perform the duties designated in this Act to be done
by the Boards of County Commissioners.

Section 4. That the gasoline inspection laws of the State of
Florida shall be and they are hereby declared to be applicable to
the enforcement of this Act.
Section 5. That any person, firm, corporation or association
violating any of the provisions of this Act, for the first offense shall
be guilty of misdemeanor, and shall be punished accordingly, and
for the second or further offense shall be fined not more than Five
Thousand ($5,000.00) Dollars, and in addition thereto, it shall be
the discretion of the Comptroller to revoke the dealer's license, and
the proceeds of all fines and penalties imposed hereunder, less the
costs, shall be paid into the County Depository to the credit of the
Fine and Forfeiture Fund in the County where the conviction was
had.


CHAPTER 26321


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LAWS OF FLORIDA


Provided, however, that the penalty provided in this Section may
be in addition to those provided for in Section 2 of this Act.
Section 6. That the term "dealer" as used herein, or in any
proceedings under this Act, shall be deemed and taken to mean any
person, firm, corporation or association engaged in the business of
selling in this State such of the products covered by this Act as have
been divested of their interstate character, and the taxes herein
imposed on the quantity of such products sold in this State shall be
collected only once, and that, after the same has lost its interstate
character.
Section 7. Each dealer, when selling to any other dealer any of
the products herein taxed, shall render an invoice of such shipment
to the purchaser, and such invoice of the dealer so selling shall plainly
state whether or not the tax herein required will be reported and paid
by him, and the purchaser, so buying and receiving such products
may, in making his report to the Comptroller, fully rely upon the
statement so made in such invoice.
Section 8. Each wholesale dealer in gasoline or other like products
of petroleum, when making his report to the Comptroller of the
amount of such products sold in this State, upon which the tax
herein provided is due and payable by him to the Comptroller of
the State of Florida, for the use of the State of Florida, at the same
time shall report to the Comptroller each and every sale made by
such dealer of any quantity of gasoline or other like products of
petroleum which shall not have been at the time of such sale divested
of its interstate character, which report shall show the name and
business location of the person, firm, corporation or association to
whom the same is sold in this State. Every dealer shall, at the same
time other reports are required to be made to the Comptroller, report
to the Comptroller each and every purchase of such products made by
said dealer upon which the tax is shown on the invoice thereof to
have been assumed, reported and paid by the dealer selling to him.
Section 9. The license tax herein levied shall be in addition to
all other license taxes levied under the laws of the State of Florida,
and in addition to the dealer's license tax for each place of business
levied under the provisions of the laws of the State of Florida.
Section 10. If any dealer shall collect from another upon anl
invoice rendered the license tax herein contemplated, and shall fail
to report and pay the same to the Comptroller as herein provided,


CHAPTER 26321












he shall be deemed to be guilty of embezzlement of funds, the
property of the State of Florida, and upon conviction shall be
punished as if convicted of larceny of a like sum.
Section 11. It is the intent of this Act that the effect hereof shall
be to correspondingly increase the gasoline storage tax imposed by
Chapter 13756, Laws of Florida, Acts of the Legislature 1929, as
provided by Section 9 of said Act, as brought forward and revised
in Section 208.23 to Section 208.28 inclusive, of the Florida Statutes
1941, so as to equalize the gasoline gallonage storage tax with the
gallonage sales tax.
Section 12. It is hereby expressly recognized and declared by
the Legislature of the State of Florida that all public roads and
bridges, being constructed or built, or which will be hereafter con-
structed or built, including the acquisition of rights of way as in-
cident thereto, either by the State Road Department, or the several
Counties of the State, were, are and will be, constructed and built as
general public projects and undertakings, and that the cost of the
construction and building thereof including the acquisition of rights
of way as incident thereto, was, is and will be, legitimate proper
State expense incurred for a general public and State purpose.
And it is expressly recognized and declared that the construction,
reconstruction, maintenance and acquisition of rights of way of all
secondary roads are essential to the welfare of the State, and that
such roads when constructed, or reconstructed or maintained, or
such rights of way when acquired, are and will be for a general
public and State purpose. And, the Legislature has found and hereby
declares that for the proper and efficient construction and main-
tenance of public highways designated State roads, it is in the best
interests of the State to further integrate the activities of the State
Road Department and the several Boards of County Commissioners
as provided in Section 3 in order that both State and local highways
needs may be adequately provided for.

Section 13. If any section, sentence, clause or phrase of this Act
is for any reason held to be unconstitutional or inoperative, such
decision shall not affect the validity of the remaining portions of
this Act. The Legislature hereby declares that it would have passed
this Act and each section, sentence, clause or phrase thereof, irrespec-
tive of the fact that any one or more other sections, sentences, clauses
or phrases be declared unconstitutional or inoperative.


CHAPTER 26321


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LAWS OF FLORIDA


Section 14. This Act shall not repeal any law, or parts of laws,
relating to the levying of any State license taxes or other State taxes
upon gasoline or other like products of petroleum, with exception of
Chapter 25266, Laws of Florida, Acts of 1949, provided, however,
that no municipality or other political subdivision shall levy or
collect any "gasoline tax" or other tax measured or computed by the
sale, purchase, storage, distribution, use, consumption, or other dis-
position of gasoline or other like products of petroleum except such
municipalities as are now levying such a tax under authorization of
special laws; provided, further, that nothing herein shall prevent
the levying by municipalities, or other political subdivisions, of
reasonable flat license fees or taxes upon the business of selling
gasoline or other like products of petroleum at wholesale or retail.
Section 15. All laws or parts of laws in conflict herewith and
particularly Chapter 25266, "Laws of Florida, Acts of 1949", are
hereby repealed.
Section 16. This Act shall take effect November 1, 1949. In the
event of invalidity or ineffectiveness for any reason, of Section 3
or 12, or of both such sections of this Act, the Comptroller shall hold
in a separate fund in the State Treasury, all monies derived from
the tax imposed by this Act and such proceeds shall not be expended
for any purpose, but shall be held as aforesaid until appropriated by
act of the Florida Legislature in future session.
Section 17. It is declared to be the legislative intent that the
funds derived from this Act shall be used in such manner and for
the purposes aforesaid to reduce the burden of ad valorem taxes in
the several counties.
Section 18. SHORT TITLE. This Act may be known and cited
as "Secondary Roads Assistance Act of 1949."
Approved by the Governor Sept. 30, 1949.
Filed in Office Secretary of the State Oct. 1, 1949.






76




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CHAPTER 26322-(No. 4)
SENATE BILL NO. 113-X(49)
AN ACT Making an Additional Appropriation to the Motor Vehicle
Commission.
Be It Enacted by the Legislature of the State of Florida:
Section 1. There is hereby appropriated to the Motor Vehicle
Commission of the State of Florida, out of the General Revenue
Fund, the sum of Six Hundred thousand ($600,000.00), for the
biennium from July 1, 1949 to June 30, 1951, in addition to the
moneys appropriated by Chapter 25,370, Acts of 1949, regular
session.
Section 2. This Act shall take effect immediately upon its be-
coming a law.
Approved by the Governor Sept. 30, 1949.
Filed in Office Secretary of the State Oct. 1, 1949.

CHAPTER 26323-(No. 5)
HOUSE BILL NO. 170-X('49)
AN ACT Exempting the Sale, Use, Storage, or Consumption of
Caskets or Coffins from the Tax Imposed by Senate Bill 17-X
of the 1949 Extraordinary Session of the Legislature of the State
of Florida, Where the Sale Price or Assessment of the Comptroller
for Tax Purposes of Said Casket or Coffin is Less Than Five
Hundred Dollars ($500.00), and Also Exempting the Sale, Use,
Storage, or Consumption of Soap, Soap Powders and Detergents
from the Tax Imposed by Said Senate Bill 17-X of the 1949 Extra
ordinary Session of the Legislature of the State of Florida; A-o
Providing That Where Tangible Personal Property is PurEched
by a Licensed Contractor to be Incorporated into a Strucee or
Improvement the Contractor Shall Be the Vendor of the Vterials
Used in Such Structure or Improvement and the Tax I posed by
Senate Bill 17-X of the 1949 Extraordinary Session ofAe Legisla-
ture of the State of Florida Shall Be Paid by the En/Consumer.
Be It Enacted by the Legislature of the State of Fblrida:
Section 1. That the sale, use, storage, or conmtiption of caskets


LAWS OF FLORIDA


CHAPTER 26323












or coffins is hereby exempted from the tax imposed by Senate Bill
17-X of the 1949 Extraordinary Session of the Legislature of the
State of Florida, when the sale price or assessment of the Comptroller
for tax purposes of said casket or coffin is less than $500.00.
Section 2. That the sale, use, storage, or consumption of soap,
soap powders and detergents are hereby exempted from the tax
imposed by Senate Bill 17-X of the 1949 Extraordinary Session of
the Legislature of the State of Florida.
Section 3. All laws or parts of laws in conflict herewith are
hereby repealed.
Section 4. This Act shall take effect November 1, 1949.
Approved by the Governor Sept. 30, 1949.
Filed in Office Secretary of the State Oct. 1, 1949.


CHAPTER 26324-(No. 6)
COMMITTEE SUBSTITUTE FOR SENATE BILL NO. 22-X (49)
AN ACT Amending Section 561.46, Florida Statutes, 1941, as
Amended by Chapter 22562, Laws of Florida, Acts of 1945, and
Being An Act Relating to Taxation, Levying and Imposing a
a State Excise Tax on Alcoholic Beverages.

Be It Enacted by the Legislature of the State of Florida:
That Section 561.46, Florida Statutes, 1941, as amended by
Chapter 22562, Laws of Florida, Acts of 1945, be and the same
hereby is amended to read as follows:
561.46-EXCISE TAXES ON BEVERAGES
section 1. As to malt beverages containing more than one per
cent o.f alcohol by weight, there shall be paid by all manufac-
turers and distributors, as herein defined, a tax of twenty-four
cents pet, gallon upon all such beverages in bulk or in kegs or
barrels ani when sold in containers of less than one gallon, the
tax shall be three cents on each pint or fraction thereof in said
container. Provided, however, the excise taxes required to be paid
by this section uyon malt beverages containing alcohol of not more
than three and two-tenths per cent by weight, shall not be re-


CHAPTER 26324


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LAWS OF FLORIDA


quired to be paid upon such beverages, where the same are sold to
post exchanges and ship service stores, organized and existing un-
der regulations of the United States Army and Navy, located in mili-
tary or naval reservations within the State of Florida.
Section 2. As to beverages, including wines, except natural
sparkling wines, and except malt beverages containing more than
one per cent by weight and less than fourteen per cent by weight
of alcohol, there shall be paid by all manufacturers and distribu-
tors a tax at the rate of One Dollar per gallon. There is further
levied and assessed a floor tax upon vendors as described in this
law of fifty cents per gallon upon all such beverages, including
wines, except natural sparkling wines, in excess of ten gallons
owned and possessed by said vendors as of October 1, 1949; pro-
vided, however, that there shall be paid by all manufacturers and
distributors a tax of twenty cents a gallon and no more, upon all
unfortified wines manufactured in Florida from any fruits or
vegetables or other horticultural or agricultural products grown
in Florida.
Section 3. As to all wines, except natural sparkling wines, con-
taining fourteen per cent by weight of alcohol or more, there shall
be paid by all manufacturers and distributors a tax at the rate of
One Dollar Forty Cents ($1.40) per gallon. There is further levied
and assessed a floor tax upon vendors as described in this law of
seventy cents per gallon upon all such wines, except natural
sparkling wines, in excess of ten gallons owned and possessed by
said vendors as of October 1, 1949.
Section 4. As to natural sparking wines, there will be paid
by all manufacturers and distributors a tax at the rate of Two
($2.00) Dollars per gallon. There is further levied and assessed a
floor tax upon vendors as described in this law of One ($1.00) Dollar /
per gallon upon all natural sparkling wines in excess of ten gal-
lons, owned and possessed by certain vendors as of October 1,
1949.
Section 5. As to beverages containing fourteen per cent or more
of alcohol by weight and not more than forty-eight per cent of
alcohol by weight, except wines, there shall be paid by all manu-
facturers and distributors a tax at the rate of One Dollar Twenty
Cents, ($1.20) per gallon, said tax to be evidenced by stamps as
hereinafter provided.


CHAPTER 26324









LAWS OF FLORIDA


Section 6. As to beverages containing more than forty-eight
per cent'of alcohol by weight, there shall be paid by all manu-
facturers and distributors a tax at the rate of Two Dollars Forty
Cents ($2.40) per gallon, said tax to be evidenced by stamps as
hereinafter provided.
Section 7. Nothing in this Act shall in any manner affect any
tax imposed by Chapter 24342, Laws of 1947, -or of Chapter 25340,
Laws of 1949.
Section 8. This Act shall become effective September 30, 1949.
Section 9. Provided further that wine used by any established
church as sacramental wine or in connection with religious services
is hereby expressly exempted from the provisions of this Act.
Approved by the Governor October 1, 1949.
Filed in Office Secretary of the State October 3, 1949.


CHAPTER 26325-(No. 7)
SENATE BILL NO. 64-X (49)
AN ACT to Abolish and Prohibit the Defense of Entrapment in
Prosecutions for Bribery, Offering Bribes, Accepting Bribes, and
Offering or Accepting Unauthorized Compensation for Perform-
ance or Non-performance of Official Duty, Including But Not
Restricted to Prosecutions for the Violation of Any of the Pro-
visions of Sections 838.01 to 838.10, Both Inclusive, and 875.27,
Florida Statutes, Relating to Bribery, Accepting Bribes, and Ac-
cepting Unauthorized Compensation for the Performance or Non-
Performance of Official Duty, and Prosecutions for Offering a
Bribe Contrary to Section 475.42, Florida Statutes, and Prose-
cutions for Violating Section 476.24, Florida Statutes, by Obtain-
ing or Attempting to Obtain Any Certificate of Registration Pro-
vided for by Chapter 476, Florida Statutes, for Money or Thing
of Value Other Than the Required Fee, and Prosecutions for Vio-
lating Section 477.27, Florida Statutes, by Obtaining or Attempt-
ing to Obtain Any Certificate of Registration Provided for by
Chapter 477, Florida Statutes, for Money or Thing of Value Other
Than the Required Fee, and Prosecutions for Violating Section
875.12, Florida Statutes, by Bribery.


CHAPTER 26325









LAWS OF FLORIDA


Be It Enacted by the Legislature of the State of Florida:
Section 1. That the defense of entrapment is hereby abolished
and prohibited in prosecutions for bribery, offering bribes, accept-
ing bribes, and offering or accepting unauthorized compensation
for performance or non-performance of official duty, including but
not restricted to prosecutions for violation of any of the provisions
of Sections 838.01 to 838.10, both inclusive, and 875.27, Florida
Statutes, relating to bribery, accepting bribes, and accepting un-
authorized compensation for the performance or non-performance of
official duty, and prosecutions for offering a bribe contrary to Sec-
tion 475.42, Florida Statutes, and prosecutions for violation of
Section 476.24, Florida Statutes, by obtaining or attempting to ob-
tain any certificate of registration provided for by Chapter 476,
Florida Statutes, for money or thing of value other than the re-
quired fee, and prosecutions for violating Section 477.27, Florida
Statutes, by obtaining or attempting to obtain any certificate of
registration provided for by Chapter 477, Florida Statutes, for
money or thing of value other than the required fee, and prosecu-
tions for violating Section 875.12, Florida Statutes, by bribery.
Section 2. That all laws and parts of laws in conflict herewith
are hereby repealed.
Section 3. That if any clause, phrase, part or provision of this
Act, or the application thereof, should be held to be invalid, the
remainder of this Act and the application thereof shall not be
affected thereby but shall continue in full force and effect.
Section 4. That this Act shall become effective immediately
upon its becoming a law.
Approved by the Governor October 1, 1949.
Filed in Office Secretary of the State October 3, 1949.

CHAPTER 26326-(No. 8)
HOUSE BILL NO. 86-X ('49)
AN ACT Fixing the Time for Convening and Holding the Spring
and Fall Terms of Circuit Court in Each of the Counties of Clay,
Nassau and Duval, Constituting the Fourth Judicial Circuit of
Florida, and Repealing Section 26.25 Florida Statutes 1941 and
All Laws in Conflict Therewith.


CHAPTER 26326









LAWS OF FLORIDA


Be It Enacted by the Legislature of the State of Florida:
Section 1. The Spring Term of the Circuit Court in the several
Counties of the Fourth Judicial Circuit of Florida shall commence;
in Clay County on the first Monday in April; in Nassau County
on the third Monday in April; and in Duval County on the first
Monday in May, of each year; and the Fall Term of the Circuit
Court in the several Counties of the Fourth Judicial Circuit of
Florida shall commence; in Clay County on the first Monday in
October; in Nassau County on the third Monday in October; and
in Duval County on the first Monday in November, of each year.
Section 2. That Section 26.25, Florida Statutes 1941, and all
laws and parts of law in conflict herewith are hereby repealed.
Section 3. This Act shall take effect immediately upon be-
coming a law.
Approved by the Governor October 1, 1949.
Filed in Office Secretary of the State October 3, 1949.



CHAPTER 26327-(No. 9)
HOUSE BILL NO. 169-X(49)
AN ACT Naming and Designating the Tuberculosis Sanatorium to
be Constructed in State Tuberculosis Board District Number One,
the W. T. Edwards Sanatorium.
WHEREAS, W. T. Edwards has served without compensation as
Chairman of the State Tuberculosis Board for sixteen years, and
during his years of service he has given generously of his time and
efforts in the efficient administration of the affairs of the Board;
and
\WHEREAS, during the time W. T. Edwards has served as Chair-
haou of the Board, and in large measure as a result of his foresight
ancTvork, Florida has made substantial progress in its fight against
the dr}ad disease of tuberculosis; and
WHEREAAS, the Legislature of Florida desires to recognize his
fine service to his State by naming a tuberculosis sanatorium for
him;


CHAPTER 26327










LAWS OF FLORIDA


Now, Therefore,
Be It Enacted by the Legislature of the State of Florida:
Section 1. That upon the construction of a tuberculosis sana-
torium in State Tuberculosis Board District Number One, such
sanatorium shall be named and designated The W. T. Edwards
Tuberculosis Sanatorium.
Section 2. This Act shall take effect October 1, 1949.
Approved by the Governor Oct. 1, 1949.
Filed in Office Secretary of the State Oct. 3, 1949.


CHAPTER 26328-(No. 10)
SENATE BILL NO. 79-X(49)
AN ACT Creating a Small Claims Court in Each County in This
State Having a Population of Not Less Than 35,100 and Not More
Than 38,200 According to the Last State Census; Providing for
the Appointment, Qualifications and Tenure of Office of the Judge
of Such Small Claims Court; Prescribing the Jurisdiction, the
Pleading, Practice and Service of Process Therein; Providing for
the Duties of the Judge and His Remuneration.

Be It Enacted by the Legislature of the State of Florida:
Section 1. There is hereby created and established in each county
in this state having a population of not less than 35,100 and not more
than 38,200 inhabitants according to the last State census, a court
known as a small claims court which court shall have civil jurisdiction
in cases at law in which the demand or value of the property involved
does not exceed $200.00, said jurisdiction to be concurrent with the
jurisdiction of any other court now or hereafter established in said
counties. Said jurisdiction shall not include the power to issue
extraordinary writs such as garnishment, attachment and replevin.
Section 2. The Governor shall appoint a member of the bar of
any such county to be the judge of any such court for a two-year
term beginning from the time of his appointment.
Section 3. Any duties herein prescribed to be performed by the
clerk may be performed by the judge, although the judge may appoint


CHAPTER 26328










LAWS OF FLORIDA


a person to act as clerk, said clerk to be compensated, if at all, from
the fees herein authorized.
Section 4. All fees collected by the judge as herein authorized,
after deducting costs, shall be retained by him as his sole re-
muneration.
Section 5. Actions shall be commenced by the filing of a state-
ment of claim, including the last known address of the defendant,
in concise form and free from technicalities. The plaintiff or his
agent shall verify the statement of claim by oath or affirmation in
the form herein provided, or its equivalent, and shall affix his
signature thereto. The judge or clerk may at the request of any
individual, prepare the statement of claim and other papers required
to be filed in an action.
(a) A copy of the verified statement of claim, together with a
notice of hearing in the form hereinafter prescribed, shall be served
on the defendant, and such service shall be sufficient to give the
court jurisdiction in the premises. Service of said notice shall be
made only in the county by any official or person authorized by law
to serve process in circuit courts; or by registered mail with return
receipt; or by any person not a party to or otherwise interested in
the suit, especially appointed by the judge for that purpose.
(b) When notice is to be served by registered mail, the clerk shall
enclose a copy of the statement of claim, verification and notice in
an envelope addressed to the defendant, at his last known address,
prepay the postage from the'filing fee hereinafter provided for, mail
the same forthwith, noting on the record the day and hour of
mailing. If such receipt is returned, the clerk shall attach the same
to the original statement of claim, and it shall be prima facie
evidence of service upon the defendant.
(c) When served by a private individual, as above provided, he
shall make proof of service by affidavit, showing the time and place
of such service on the defendant.
(d) When served as provided, the actual cost of service shall be
taxable as costs. The cost of service by other than registered mail
shall be advanced by the party demanding same in addition to the
filing fee hereinafter provided, and shall be taxed as other costs.
(e) The plaintiff shall be entitled to a judgment by default,
without further proof, upon failure of defendant to appear, when
84


CHAPTER 26328










LAWS OF FLORIDA


the claim of the plaintiff is for a liquidated amount; when the
amount is unliquidated, plaintiff shall be required to present proof
of his claim.

(f) Said notice shall provide the day and hour of the hearing,
which shall be not less than five nor more than fifteen days from
the date of the service of said notice; provided, however, that where
service is made by registered mail the date of mailing shall be the
date of service.

Section 6. A docket shall be maintained in which shall be indi-
cated every proceeding and ruling had in each case.

Section 7. The plaintiff, when he files his claim, shall deposit
with the court the sum of Two ($2.00) Dollars, which shall cover
all costs of the proceeding except of service of the notice other than
by registered mail and as hereinafter provided. If a party shall fail
to pay accrued costs, the judge shall have power to deny said party
the right to file any new case while such costs remain unpaid, and
likewise to deny such litigant the right to proceed further in any
case pending. The award of court costs, as between the parties, shall
be according to the discretion of the judge and shall be taxed in the
cause at his discretion.

Section 8. (a) On the day set for the hearing or such later time
as the judge may set, the trial shall be had. Immediately prior to the
trial of any case, the judge shall make an earnest effort to settle the
controversy by conciliation. If the judge fails to induce the parties
to settle their differences without a trial, he shall proceed with the
hearing on the merits.

(b) The judge shall conduct the trial in such manner as to do
substantial justice between the parties according to the rules of
substantive law, and all rules and regulations relating to pleading,
practice and procedure shall be liberally construed so as to administer
justice.

(c) If the plaintiff fails to appear, the suit may be dismissed
for want of prosecution, or defendant may proceed to a trial on the
merits, or the case may be continued as the judge may direct. If
both parties fail to appear, the judge may continue the case, or order
the same dismissed for want of prosecution, or make any other just
and proper disposition thereof, as justice may require.


CHAPTER 26328












Section 9. If any defendant has any claim against the plaintiff
the judge may require a statement of setoff to be filed, or same
may be waived. If plaintiff requires time to prepare his defense
against such claim the judge may continue the case for such purpose.
If any defendant has any claim against the plaintiff which exceeds
the jurisdiction of the court he may use a part thereof to offset the
claim of the plaintiff.
Section 10. When the judgment is to be rendered and the party
against whom it is to be entered requests it, the judge shall inquire
fully into the earnings and financial status of such party and shall
have full discretionary power to stay the entry of judgment, and to
stay execution, and to order partial payments in such amounts, over
such periods, and upon such terms, as shall seem just under the cir-
cumstances and as will assure a definite and steady reduction of the
judgment until it is finally and completely satisfied.
Section 11. The judges of the circuit court residing in any such
county may from time to time make rules for a simple, inexpensive,
and speedy procedure to effectuate the purposes of this act and shall
have power to prescribe, modify and improve the forms to be used
therein, from time to time, to insure the proper administration of
justice and to accomplish the purposes hereof.
Section 12. Jury trials may be had upon demand of the plaintiff
at the time of the commencement of his suit or by the defendant
within five days after service of notice of suit by depositing with the
judge or his clerk such sum as the judge may fix as reasonable to
secure the payment of cost incurred by reason of a jury trial.
Section 13. Judgments of small claims courts shall become a lien
on the real estate of a defendant, situated in any county, from the
time of the filing in the office of the clerk of the circuit court for
said county, of a transcript of such judgment and the entry thereof
by the clerk in a book to be kept by him for such purposes.
Section 14. Appeals may be had from judgments returned in a
small claims court, to the circuit court, and the same provisions now
provided for by law for appeal from county judges court to the
circuit court, shall be applicable to appeals from the small claims
court to the circuit court.
Section 15. Until otherwise provided by rules of court the state-
ment of claim, verification, and notice shall be in the following or


CHAPTER 26328


LAWS OF FLORIDA













equivalent form, and shall be in lieu of any forms now employed
and of any form of summons now provided by law:

SMALL CLAIMS COURT


County, Florida


(Address)


Florida


............................................................................................................x
Plaintiff


Address

vs.


Defendant ...................
Defendant


N o......................................


STATEMENT OF CLAIM

(Here the plaintiff, or at his request the court, will insert a
statement of the plaintiff's claim, and the original to be filed with
the court, may if action is on a contract, express or implied, be
verified by the plaintiff or his agent, as follows:)
State of Florida
........................ C county
................................................................................................................................... b ein g first d u ly
sworn on oath, says the foregoing is a just and true statement of the
amount owing by defendant or plaintiff, exclusive of all setoffs and
just grounds of defense.

Plaintiff (or agent)
Sworn and subscribed to before me this .......................................... day of
.................................................................. ............... 1 9 .............


Notary Public


. . . .. I ......


LAWS OF FLORIDA


CHAPTER 26328










LAWS OF FLORIDA


NOTICE
T o ....................................................
Defendant

Home Address

Business Address
Y ou are hereby notified that .................................................................. ............. has
made a claim and is requesting judgment against you in the sum
of ................................................................................. dollars ($.................................... ), as sh ow n
by the foregoing statement. The court will hold a hearing upon this
claim on .................................................................................................................. at .............................. M .
at (address of court).
You are required to be present at the hearing in order to avoid a
judgment by default against you.
If you have witnesses, books, receipts, or other writings bearing on
this claim, you should bring them with you at the time of the
hearing.
If you wish to have witnesses summoned, see the court at once
for assistance.
If you admit the claim, but desire additional time to pay, you
must come to the hearing in person and state the circumstances to
the court.
You may come with or without an attorney.

Clerk of the Small Claims Court
(SEAL)
Section 16. All forms, docket books, file jackets, and the like,
required by this act shall be furnished by the county commissioners.
Section 17. If any word, phrase, sentence, section or part of this
act is declared unconstitutional the remainder shall remain in full
force and effect.
Section 18. This act shall take effect upon becoming a law.
Approved by the Governor Oct. 1, 1949.
Filed in Office Secretary of the State Oct. 3, 1949.


CHAPTER 26328










LAWS OF FLORIDA


CHAPTER 26329-(No. 11)
SENATE BILL NO. 102-X (49)
AN ACT Relating to Elections Generally and Particularly to Amend-
ments of Certain Laws Pertaining Thereto as Described: Amend-
ing Section 98.10, Florida Statutes, as Amended by Section 3,
Chapter 25383, Laws of Florida, Acts of 1949, Relating to Notice
of Special Elections, by Providing a Change in Method of Giving
Notice of Such Elections; Amending Section 98.23, Florida Stat-
utes, as Amended by Section 6, Chapter 25383, Laws of Florida,
Acts of 1949, Relating to Registration and Election Districts, by
Providing an Extension of Time for Adjusting Precinct Lines;
Amending Sections 98.44 and 98.49, Florida Statutes, Relating to
the Calling of Special Elections to Fill Vacancies in Legislature
During Regular Session and Determination of Persons Elected at
Such Elections, by Removing Requirement That Notice of Such
Election be Published in a Tallahassee, Florida, Newspaper, and
by Providing Change in Procedure Where Tie Results From Bal-
loting in Such Election; Amending Section 99.10, Florida Statutes,
as Amended by Section 5, Chapter 25384, Laws of Florida, Acts of
1949, Relating to Names of Candidates That County Commis-
sioners or City or Town Council Shall Cause to be Printed on
Election Ballots, by Providing an Additional Provision Relating
to Names of Candidates Which Such Officials Shall Cause to be
Printed on Said Ballots; Amending Section 99.43, Florida Stat-
utes, as Amended by Section 9, Chapter 25384, Laws of Florida,
Acts of 1949, relating to the Proclamation of Results and Returns
of Elections, by Providing That the County Judge Shall Also
Receive Copy of Certificate of the Results of Elections; Amend-
ing Section 102.05, Florida Statutes, Relating to First Primary
Elections, by Eliminating the Provisions That There be Elected
in Such First Primary Party Political Officers and Delegates to
the National Convention; Amending Section 102.09, Florida
Statutes, as Amended by Section 1, Chapter 25379, Laws of
Florida, Acts of 1949, Relating to the Period Primary Registra-
tion Books are Open in Election Districts, by Changing the Time
Which the County Commissioners May Provide That Such Books
Shall Remain Open; Amending Section 102.27, Florida, Statutes,
Relating to Party Assessment of Candidates, by Removing the
Prohibition Therein Against Party Assessments of Candidates
in Special Elections; Amending Section 102.44, Florida Statutes,
89


CHAPTER 26329













as Amended by Section 4 of Chapter 25379, Laws of Florida,
Acts of 1949, Relating to the Posting of Primary Election Results,
Certificates Pertaining Thereto and Disposition Thereof, by Pro-
viding That Copy of Certificate of Results in Such Elections be
Also Submitted to County Judge; Amending Section 102.51 Flor-
ida Statutes, Relating to the Certifying of Names of Nominees by
the Secretary of State to the County Commissioners, by Providing
an Additional Provision for the Certifying of Names of Nomi-
nees to the County Commissioners by the Secretary of State;
and Fixing the Effective Date of This Act.
Be It Enacted by the Legislature of the State of Florida:
Section 1. Section 98.10, Florida Statutes, as amended by Sec-
tion 3 of Chapter 25983, Laws of Florida, Acts of 1949, is amended
to read:
98.10. Notice of special elections.-Whenever a special elec-
tion for any office is required to be held, the governor shall
make an order declaring on what day the same shall be held,
and deliver the same to the secretary of state, whereupon the
secretary of state shall prepare a notice stating what offices
and vacancies are to be filled in such special election in the
state in each county and district thereof and at least fifteen
days before such special election shall cause the said notice
to be published three times in a newspaper printed in each
county of the state wherein such special election is to be held;
and in counties in which no newspaper is published, the secre-
tary of state shall also deliver to the sheriff of such county or
counties in which such special elections are to be held a notice
of the time of election and the offices to be filled by the voters
of their respective counties, or any district thereof, and the
sheriff shall cause at least five copies of such notice to be
posted in the most public and conspicuous places in the county.
Section 2. Section 98.23, Florida Statutes as amended by Sec-
tion 6, Chapter 25383, Laws of Florida, Acts of 1949, is amended
to read:
98.23. Registration and election districts.-Each election and
registration district, voting place and precinct in this state, as
now laid out, defined and fixed, is recognized and continued,
except as hereinafter set forth; but the board of county com-
missioners in every county of the state upon recommendation
90


CHAPTER 26329


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and approval of the supervisor of registration in each county
may on or before the first day of February in any year in
which there shall be a general election, alter or change the
same, or create new districts, designating each district by num-
ber, and at the most suitable place in each district establish
a voting place or precinct at which voting place or precinct
there shall be a polling place, as hereinafter provided, which
said voting place or precinct shall not thereafter be changed
without the consent of four members of the board of county
commissioners and the supervisor of registration, in meeting
assembled. Provided, however, that each such voting place or
precinct as established shall be entirely within or without a
municipality, except municipalities with less than 1,500 popu-
lation according to the last state census, in which case the
community precinct may include outlying territory. In those
counties where it shall be necessary to correct precinct lines to
conform with municipality lines as provided for herein, such
correction shall be accomplished before January 1, 1952.
Section 3. Section 98.44, Florida Statutes, is amended to read:
98.44. Same; calling election.-Wherever a special election
is required to be held hereunder, the governor shall make an
order declaring on what day the same shall be held and de-
liver the order to the secretary of state. The secretary of state
shall deliver to the sheriff of the county or counties in which
such special election is to be held a notice of the time of elec-
tion and the offices to be filled by the voters of the affected
county or counties. The respective sheriffs shall cause a copy
of such notice to be published one time in a newspaper pub-
lished in the county or counties affected if a newspaper is pub-
lished on a date not less than five and not more than ten days
prior to such election. In the event that a newspaper is not
published in the county or counties affected, or that a news-
paper is not published within the period hereinbefore set forth,
then the sheriff shall cause at least five copies of such notice
to be posted in the most conspicuous and public places in the
county, such notices to be posted not less than five days nor
more than ten days prior to such election.
Section 4. Section 98.49, Florida Statutes, is amended to read:
98.49. Same; determination of person elected.-The person
who shall receive the highest number of votes cast for one
91


CH"PTER 26329


LAWS OF FLORIDA












office shall be elected to such office. In case two or more per-
sons shall receive an equal and the highest number of votes
for the same office, such two or more persons shall draw lots
to determine who shall occupy such office.
Section 5. Section 99.10, Florida Statutes, as amended by Sec-
tion 5 of Chapter 25384, Laws of Florida, Acts of 1949, is amended
to read:
99.10. County Commissioners or city or town council to print
names of candidates on tickets, etc.-The board of county com-
missioners of each county shall cause to be printed on the
ballots to be used in their respective counties, only the names
of the candidates who have been put in nomination by pri-
mary election or the appropriate executive committee of any
political party in this state, when the same have been certified
and filed with them at least sixty days prior to the day of elec-
tion, which certificate shall contain the name of each person
so nominated and the office for which he is nominated, and
shall be signed and sworn to by the members, or a majority
thereof, of the appropriate canvassing board of primary elec-
tions, or, in case of a nomination by an executive committee,
by the chairman and secretary thereof; provided, that all com-
mittee nominations shall be made as provided by the laws gov-
erning primary elections; and provided, further, that there shall
be printed on such ballots the names of candidates of political
parties nominated or selected to fill vacancy in nomination or
vacancy in office in the manner and within the time provided
by Section 102.48, Florida Statutes; and provided further,
that, unless otherwise provided by law, in municipal elections,
the names of all candidates shall be printed on the official bal-
lot who have been requested to become candidates by written
petition signed by at least twenty-five electors who are quali-
fied to vote in said election, and such petition is filed with the
proper authority at least sixty days prior to the day of elec-
tion. In addition to the names printed on such ballots, or
whether any names be printed thereon, as hereinbefore pro-
vided, there shall be printed under each office to be voted for
at the election, a blank line. In the event of an election to
fill a vacancy in either house of the legislature during a regu-
lar session thereof the names of all candidates nominated by
the executive committee of a political party may be certified
92


CHAPTER 26329


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LAWS OF FLORIDA


to the proper authority not less than five days prior to the elec-
tion and the names so certified shall be printed upon the ballots
to be voted at said election.
Section 6. Section 99.43, Florida Statutes, as amended by Sec-
tion 9, Chapter 25384, Laws of Florida, Acts of 1949, is amended
to read:
99.43. Proclamation of result and returns.--The election
board counting the ballots shall post at the polls, for the bene-
fit of the general public the results of the voting for each
office or other item on the ballot as the count is completed
thereon. Upon the completion of the count in all races tripli-
cate certificates of the result of such election shall be drawn
up upon a form provided by the board of county commissioners
by the inspectors and clerk at each and every election district,
which shall contain in words written, at full length, the name
of each person voted for, for each office, and the number of
votes cast for each person for such office, and if any question
shall be submitted to an election, such certificate shall also
contain the number of votes cast for and against such ques-
tion; which certificate shall be signed by the inspectors and
clerk, and one of such certificates shall be by one of the in-
spectors delivered, without delay, securely sealed, to the su-
pervisor of registration for publication; the duplicate copy of
the certificate shall be delivered to the county judge of the
county; and the remaining certificate shall be enclosed in the
ballot box together with the poll lists and oaths of the inspectors
and clerks, and all ballot boxes, ballots, ballot stubs, memo-
randa and papers of all kinds used by the inspectors and clerk
in conducting such election shall also be transmitted, sealed up
by the inspectors, with the certificates of the result of the elec-
tion, to the supervisor of registration, to be filed in his office.
Section 7. Section 102.05, Florida Statutes, is amended to read:
102.05. First primary election.-A first primary election
shall be held on the first Tuesday after the first Monday in
May of every year in which a general election is held for the
nomination of candidates of all political parties; and a second
primary election shall be held as hereinafter in this chapter
provided.
Section 8. Section 102.09, Florida Statutes, as amended by
93


CHAPTER 26329












Section 1 of Chapter 25379, Laws of Florida, Acts of 1949, is
amended to read:
102.09. Registration books open in election districts; officers
and duties.-The county registration books for each election
district shall be open on each week day from 9 a. m. to 12 m.,
and from 2 p. m. to 5 p. m. and one night each week until 9
p. m., at some convenient place in each election district in each
county during the month of January in even numbered years
for the registration of all persons who are legally qualified to
register for the general primary election, and the supervisor
of registration shall appoint district registration officers of
each election district, as authorized and required by the pro-
visions of Section 98.15, Florida Statutes, which said district
registration officers shall keep the registration books open in
their districts respectively as herein required. Each district
registration officer shall post notice in at least three public
places within his election district, stating the place and build-
ing where he will have open the registration books. Provided,
however, that the board of county commissioners may direct
that the county registration books for each election district be
kept open less often than each week day throughout the period
such books are required to be in the hands of district regis-
tration officers, as above provided, but under no circumstance
shall such registration books be kept open for less than one day
in each week throughout such period.

Section 9. Section 102.27, Florida Statutes, is amended to read:
102.27. Party may assess candidates.-The executive commit-
tees of each political party affected by the provisions of this
chapter, for the purposes of meeting their legitimate expenses
and maintaining their party organizations, may levy assess-
ments upon such candidates of their respective parties as are
required by 102.31 to pay filing fees; but no executive com-
mittee shall levy assessments upon any candidate exceeding
two per cent of the annual salary or compensation of the of-
fice sought by him; provided, county executive committees
shall have exclusive power to levy assessments upon candidates
to be voted for only in a single county, and that congressional
executive committees shall have exclusive power to levy assess-
ments upon candidates for representatives in congress, and
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LAWS OF FLORIDA


that the state executive committee shall have exclusive power
to levy all other assessments hereby authorized. Upon payment
by a candidate of such committee assessment, he shall be en-
titled to receive a receipt for such payment from the chairman
thereof.
Section 10. Section 102.44, Florida Statutes, as amended by Sec-
tion 4, chapter 25379, Laws of Florida, Acts of 1949, is amended
to read:
102.44. Posting results; triplicate certificates: one to super-
visor of registration; one to county judge; one enclosed in ballot
box.-The election inspection board counting the ballots shall
post at the polls, in a conspicuous place so located that it will
be subject to public inspection even though the polling place
be closed, the results of each race as the count in completed
thereon. Upon the completion of the count in all races triplicate
certificates of the result of such primary election shall be drawn
up and signed by the inspectors or clerk at each and every
election precinct which shall contain the name of each person
voted for each office, and the number of votes cast for each
person for such office. One of such certificates shall be delivered,
without delay, securely sealed, to the supervisor of registra-
tion for use in canvassing and for publication; the duplicate
copy of the certificate shall be delivered to the county judge of
the county; the remaining certificate shall be enclosed in the
ballot box. All poll lists and oaths of the inspectors and clerks,
together with all ballot boxes, ballots, ballot stubs, memo-
randa and papers of all kinds used by the inspectors and clerks
also shall be transmitted, sealed up by the inspectors, to the
supervisor of registration to be filed in his office and carefully
preserved by him until after the next succeeding general elec-
tion. But when voting machines are used in a primary they
shall be sealed, disposed of, and remain sealed as provided in
the law relating to voting machines. The certificate provided for
in this section shall be in the form prescribed by the secretary
of state.
Section 11. Section 102.51, Florida Statutes, is amended to read:
102.51. C. ,;ifl;i,i. names to county commissioners.-The
secretary of state, not less than sixty days before the next gen-
eral election, shall certify to the board of county commissioners
95


CHAPTER 26329













of each county in the state, in case of an officer to be voted
for by the electors of the whole state, and to the board of
county commissioners of the counties composing a congressional,
senatorial or other district, in the case of any officer to be
voted for by the electors of any such district containing more
than one county, upon suitable blanks to be prepared by him
for that purpose, the fact of such nomination and the names
of the nominee or nominees and the name of the office to which
he or they may be nominated; provided, that in the event
of a selection or nomination to fill a vacancy in nomination
or in office, in the case of a state office, made by a political
party under the circumstances, in the manner and within the
time provided by Section 102.48, Florida Statutes, the name of
such candidate and the office to which he or she is nominated
shall be so certified without delay by the Secretary of State;
and the names of such persons shall be printed by the board
of county commissioners upon the ballot at the proper place
in all respects as herein provided for nominations filed in the
office of the board of county commissioners.
Section 12. All laws or parts of laws in conflict herewith are
hereby repealed.
Section 13. This act shall take effect immediately upon its be-
coming a law.
Became a law without the Governor's approval.
Filed in Office Secretary of State October 4, 1949.


CHAPTER 26330-(No. 12)
HOUSE BILL NO. 64-X('49)
AN ACT Authorizing Special Taxing Districts Created for the Pur-
pose of Protecting Land Within Said Districts from Damage by
Erosion, Storms, Tidal Waves and Currents, or High Waters,
and for the Public Benefit, by Special Acts of the Legislature,
to Determine, Assess, Levy and Collect a Uniform Tax Upon the
Real Property Located Within Said Districts for the Purpose
of Paying the Expenses Incident to Organizing Said Districts,
Making Surveys, Assessing Benefits and Damages, and the Ad-
ministrative Costs and Expenses of Said Districts for a Period
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LAWS OF FLORIDA


of Two Years from the Creation of Any Such Districts, When
Notice of Intention to Determine, Assess and Levy Such Tax Has
Been Mailed by the Governing Board of Such District to Each
Property Owner Owning Lands in Such District, Not Less than
Fourteen Days Prior to the Date Upon Which Said Governing
Board of Such District Shall Meet for the Purpose of Determin-
ing, Assessing and Levying Such Uniform Tax; and Providing
that Notice of Such Meeting of Such Governing Board Shall be
Published in a Newspaper of General Circulation Published in
the County in Which Such District May be Located, Once Each
Week for Two Consecutive Weeks Prior to the Date of Such
Meeting of Such Board for Said Purposes; and Ratifying and
Approving Any Such Uniform Tax Determined, Assessed and
Levied by Said Districts for Said Purposes When Said Notices
Have Heretofore Been Mailed as Prescribed Herein and When the
Publication of Such Notice Has Been Instituted Prior to the Pas-
sage of This Act and Completed After It Becomes a Law, or Has
Heretofore Been Published in a Newspaper as Herein Prescribed;
Repealing All Laws and Parts of Laws in Conflict Herewith and
Prescribing the Effective Date of This Act.
Be It Enacted by the Legislature of the State of Florida:
Section 1. That any special taxing district heretofore or here-
after created for the purpose of protecting the lands within said
districts from damage by erosion, storms, tidal waves and currents,
or high waters, and for the public benefit, by special act of the
Legislature of the State of Florida, through the governing board
thereof, is hereby authorized to determine, assess, levy and collect
a uniform tax upon the real property located within said district
for the purpose of paying the expenses incident to organizing said
district, making surveys, assessing benefits and damages, and paying
other necessary costs and expenses incident to the administrative
expense of operating said district for a period two years from the
effective date of the Act creating any of said districts.
Provided, that the governing board of any of such district shall
have given notice of its intention to determine, assess and levy
such a uniform tax as is herein provided, or as is provided in the
Act creating such district, by mailing to each property owner own-
ing lands within such district, such notice by first class, United
States mail, addressed to said property owner to his last known ad-
dress. When no address of said property owner is known other
97


CHAPTER 26330













than that shown on the books of the tax collector of the county
in which said district is located, then mailing of such notice to the
address shown by the books of such tax collector shall be deemed
sufficient. The notice hereinbefore provided for, shall give notice
of the date, time and place of such meeting of the governing board
of any such taxing district, whereat it is intended to determine,
assess and levy the uniform tax herein provided for, or as is provided
for in the act creating such district; and which notice shall be mailed
to each property owner, addressed as aforesaid, not less than four-
teen days prior to the date upon which said governing board of such
district shall meet for the purpose of determining, assessing and
levying such unifoin tax as aforesaid.

Provided further, that notice of such meeting of such governing
board for the purposes aforesaid, shall be published in a newspaper
of general circulation published in the county in which such district
may be located, once each week for two consecutive weeks prior to
the date of such meeting of such board, which notice so published,
shall give notice of the date, time and place of the meeting of the
governing board of such district, whereat it will determine, assess
and levy such uniform tax.

Section 2. That any uniform tax determined, assessed and levied
by any special taxing district referred to in Section 1 hereof for
the purposes set forth in said section under the authority vested
in the governing board of said taxing district by this Act, or by the
special act of the Legislature creating said district, be and the same
is hereby ratified and confirmed, providing, the requirements of
this Act as to the notices to be mailed and published, have been or
are complied with, and such notices mailed and/or the publication
thereof begun prior to the effective date of this Act, and completed
after it becomes a law or has heretofore been published, shall be
deemed sufficient, when such notices are mailed and/or published
the length of time required by this Act.

Section 3. No tax levy in excess of five (5) mills annually shall
be levied upon the taxable property within such districts under
the provisions of this act.

Section 4. All laws and parts of laws in conflict herewith are
hereby repealed.
Section 5. Should any part of this Act be declared unconstitu-


CHAPTER 26330


LAWS OF FLORIDA










LAWS OF FLORIDA


tional or invalid, it shall not invalidate the remaining portions of
this Act.
Section 6. This Act shall become effective upon its passage and
becoming a law.
Became a law without the Governor's approval.
Filed in Office Secretary of State Oct. 4, 1949.



CHAPTER 26331-(No. 13)
HOUSE BILL NO. 90-X('49)
AN ACT Amending Section 27, Chapter 25342, Laws of Florida,
Acts of 1949, Which Regulates the Size, Weight and Equip-
ment of Certain Motor Vehicles Using the Highways of This State,
So as to Permit the Operation Upon Such Highways of Certain
Vehicles, Which May Not be in Conformity of Said Act, for a
Certain Period of Time.

Be It Enacted by the Legislature of the State of Florida:
Section 1. That section 27, Chapter 25342, Laws of Florida,
Acts of 1949, is amended to read as follows:
Section 27. All laws and parts of laws in conflict herewith
are hereby repealed; provided, however, that any motor vehicles
which conformed to the requirements of any prior laws repealed
or superseded by this act, which are or may be registered for
operation in this state for the year 1949 or any part thereof,
and may not, in the opinion of the state motor vehicle com-
missioner, be made to conform to the requirements of section 6
of this act without excessive expense, may be re-registered for
the years 1950, 1951, 1952 and 1953 or any of them without
being made to conform to section 6 hereof, except such motor
vehicles shall in no instance be allowed to carry maximum loads
in excess of 60,000 pounds plus the tolerance provided for in
section 9 hereof. Such re-registrations may be made only by
the said commissioner and shall show that the license is a spe-
cially issued one. No such vehicle may be re-registered for the
year 1954 or any subsequent year without being made to con-
form to the requirements of this act; provided further that


CHAPTER 26331