Ordinance 183 O.DI NAD CE N0. 183
AN ORDINAIW� OV Th.L; U12Y lir KiALI BEACH,
FZU 3IDA, A�NDING A PAW UV U�t1)111A iU+0 IVU.
146 OF SAID CITY ENTITLED, "AE UitD1NANCE
02 'THE UiTY OF 1i lAhll 3EAUH, 4'LO i1DA, IM-
POSIIi U ABB TAXES ON RIVI-
LEGES, BUSINESSES, OCCUPATIONS AITM PRO-
FESSIONS CASED ON AIS ENGAGED 114 WITHIN
SAID CITY, fkD PRESCRIBING PENALTIES FOR
THE EXERCISING OF SUCH PRIVILEGES OR CARRY- �
ING ON SUCH BUSINESSES, OCCUPATIONS OR PRO-
FESSIONS WITHOUT A LICENSE OR OT H_11 FAILURE
TO COMPLY WITH T H PROVISIONS TH F4 'OF. . . . . .
BE IT ORDAINED BY THE CITY COUNCIL O.F T HE CITY OF MIAMI BEACH,
FLORIDA.
Sect ion 1. That that part of Section 5, Subsection 21 reading:
112eddl er s or dealers in dry goods ,, notions, jewelry or clothing
or other merchandise on foot , selling at retail or by samples
450.00
Peddlers, same as above frons wagons, per Aragon 050.00, of Urdi-
nance Ido. 146 of said city entitled: "An ordinance of the City
of iaiami .3ea.c h, . 'lorida, imposing licenses and other taxes on
privileges, businesses , occupations and professions carried on
and engaged in wit !in said City, and prescribing penalties for
the exercising of such privileges or carrying on such businesses,
occupations or profespions without a license or other failure
to comply with the provisions thereof", be and the same is here-
by amended to read as follows:
"Peddlers or dealers in dry goods, notions, jewelry,cloth-
ing , groceries or other merchandise , other than milk in bottles,
on foot , selling at retail or by sar.�ple. . . . . . . . . . . . . . . . .4600*O0
r'Peddlers or dealers in dry goods , notions, jewelry, cloth-
ing , groceries or cther merchandise, other .than milk in bottles,
from wagons or motor vehicles ,, per wagon or motor vehicle , sell-
ing at retail or by sample . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4600.00
Section 2. That this ordinarn ce be effective from and after ap-
proval and posting as required by law.
PASSED and ADOPTED this let day of �ovemb , A. D. , 1922.
President city Council
ATTEST:
City C1 erk
APPROVEI) this let day of November , :�. D. , 1922.
May o r
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August 16, 1923.
Mr. ii. L. Kelly,
1.1iami Beach, Tlorida.
Dear Sir: -
You have stated to rne that you represent the Real
Silk Hosiery 'Mills of Indianapolis, Indiana; that you use
samples and take orders for hosiery; that you remit the
proceeds to the house in Indianapolis., and the hosiery is
shipped direct to the purchaser; and t riat you maintain no
store or warehouse in the City of Iiami Beach, 'lorids. fou
have asked my opinion about whether you can be required to pay
a license for doing business.
Questions of this nature have been before the Courts
a. greet Many times and in all of them it has been held that
doing business as outlined above is the conduct of inter state
commerce and as such cannot be taxed by any State or municipality.
Therefore , neither Dade County, nor any other County in the St,_.te
of Lillorida, the City of Miami Oeach or any other municipality has
a ri'ght to require you to pay a license or any tax for the privi-
lege of doing inter state commerce business as outlined abcve.
Yours very truly,
( Si tined) G. E. 1,1cCaskill.
GElur/HS
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