Pasco County |
Code of Ordinances |
Chapter 102. TAXATION |
Article II. OCCUPATIONAL LICENSE TAX |
Division 2. LICENSES FOR SPECIFIC BUSINESSES |
§ 102-94. Scrap metal processors, junk dealers.
(a)
Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:
Junk means old or scrap copper; brass; rope; rags; batteries; paper; trash; rubber; debris; waste; junked, dismantled or wrecked automobiles or parts thereof; iron, steel and other old scrap ferrous or nonferrous material.
Junk dealer means any person who is not a traveling junk dealer within the purview of subsection (d) of this section and who is engaged in the business of maintaining and operating a junkyard.
Junkyard means an establishment or place of business which is maintained, operated or used for storing, keeping, buying or selling junk or for the maintenance or operation of an automobile graveyard, and the term includes garbage dumps and sanitary fills.
Metal means copper, brass and bronze pipe, piping and tubing and wire which is or can be used for transmission or distribution in a utility or communications system.
Scrap metal processing plant means an establishment or place of business maintaining and operating machinery and equipment used to process scrap iron, steel and other metals to specifications and prescribed by and for sale to mills and foundries.
Scrap metal processor means a person maintaining and operating a scrap metal processing plant.
Transmission or distribution means that part of a utility or communications system which extends from the point of origin of such utility or communications system to the service entrance of the consumer or user.
(b)
Scrap metal processors. Every person engaged in business as a scrap metal processor shall pay a license tax of $150.00.
(c)
Junk dealers generally. Every person engaged in business as a junk dealer shall pay a license tax of $100.00.
(d)
Traveling junk dealers. Each person who travels from place to place within the county purchasing junk shall pay a license tax of $30.00 and he shall, before leaving any village or incorporated town or city, submit to the chief of police or marshal a list of the junk he has purchased, together with the name and permanent address of the person from whom purchased.
(Code 1970, § 16½-11(o), (p); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)