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===Section 137.===
The comptroller shall furnish the collector with a receipt book with stubs, which shall be in such form as the comptroller shall prescribe. The collector shall on the payment to him of any taxes, fill out the receipt as prescribed by the comptroller, entering the amount of such taxes paid on the stub to be retained by him, and deliver the receipt to the tax payer and shall note on his tax roll payment thereof; and if the collector shall willfully return to the comptroller and council as unpaid any tax which has been paid to him, he shall be guilty of a misdemeanor, and upon conviction thereof he shall be punished by imprisonment in the county jail not exceeding twelve months or by a fine not exceeding one thousand dollars.
===Section 138.===
The tax collector shall, unless otherwise provided herein, proceed substantially in the same manner in the collection of taxes and sale of lands and personal property for non-payment of taxes and licenses, as State tax collectors, and for taxes due by any railroad or any telegraph company, he may levy upon and sell any property within the corporate limits of the city belonging to such company, other than railroad track or right-of-way or telegraph line.
===Section 139.===
City warrants, coupons of city bonds or other evidences of the city's indebtedness which have been submitted to city council and approved, shall be receivable for city taxes.
===Section 140.===
No officer or employee of the city shall personally either directly or indirectly purchase or receive in exchange a city warrant, coupon of a city bond or other evidence of the city's indebtedness for a less amount than expressed on the face of such warrant or demand; and any such person so offending shall, for each offense, be deemed guilty of a misdemeanor, and upon conviction thereof be fined in the sum of not more than five hundred dollars.
===Section 141.===
Licenses shall be fixed at not exceeding fifty per cent of State licenses fixed by Legislature, except for purposes of restraint.
===Section 142.===
All licenses shall be paid for in advance, in the lawful money of the United States.
===Section 143.===
No license shall be issued for a longer period than one year, but may be for a shorter period, if allowed by ordinance. No license shall authorize the conducting of business at more than one place at the same time, but the place at which the business is to be done under the license may, with the consent of the mayor, be changed except in case of retail liquor seller, in whose case and changes must be approved by mayor and a majority of council. The agent or agents of non-resident proprietors shall be civilly responsible for carrying on business in like manner as if they were proprietors.
===Section 144.===
The unexpired term of all licenses (except for the sale of liquor) may be transferred by the holder, with the assent of the mayor, on the payment of five per cent, on the original cost of license; ''Provided'', ''however'', That the original license shall be surrendered on, if lost or destroyed, the person to whom it was issued shall make affidavit that said original license had been lost or destroyed and cannot be produced. The affidavit shall be filed with the comptroller. The transfer of a license to sell liquor shall be approved by the mayor and majority of the members of the council, at a meeting of board.
===Section 145.===
Every license shall specify by name the person, firm, or corporation to whom or to which it shall be issued, and shall designate the particular place at which the business shall be carried on.
===Section 146.===
The fact that any person, firm or corporation representing himself or itself as engaged in any business, calling, profession, or occupation for the transaction of which a license is required, or that such person exhibited a sign or advertisement indicating such business, calling, profession or occupation, shall be conclusive evidence of the liability of such person to pay for a license.
===Section 147.===
Every person, firm or corporation having a license shall exhibit the same while in force whenever requested to do so by an officer of the police department, and it shall be displayed at all times in a public manner.
===Section 148.===
Every peddler, while engaged in peddling shall carry his or her license, and exhibit the same whenever requested to do so by any police officer.
===Section 149.===
The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of such conviction. All licenses shall be due and payable October 1st in each year.
===Section 150.===
All licenses (except those for the sale of spirituous malt or vinous liquors) shall be issued by the comptroller upon presentation of the treasurer's receipt for the amount of same as fixed by ordinance, to which licenses his signature and the seal of the city shall be affixed and the same shall be approved by the mayor. All liquor licenses shall be issued by comptroller upon presentation of treasurer's receipt stating location of business only after same has been approved by the council in open session. The comptroller shall make monthly report to the council of all licenses issued during the month, giving the name in which issued, the business for which same was obtained, location of same, and the amount paid for same, and the treasurer shall include in his monthly and annual reports to the council and the amount received for licenses. There shall be collected by the comptroller a fee of twenty-five cents for each license issued, which shall be covered into the treasury for the credit of the general fund.
===Section 151.===
The mayor and council of the City of Pensacola in their corporate capacity are hereby authorized to issue from time to time bonds of said city of such denomination, and bearing such rate of interest, becoming due in such time and upon such conditions as may be determined, to an amount not exceeding $500,000; ''Provided'', That none of said bonds shall be issued except for following purposes: Refunding bonded debt, funding the floating debt of the city, erection of market house, improving public streets, sewerage, establishment of a city hospital, construction or purchase of water works when deemed advisable, and when approved by the qualified voters as herein provided; ''Provided further'', That before the issue of said bonds shall be made the issuance of the bonds proposed to be issued at any time shall be provided for by ordinance, expressing in exact terms the purposes for which said issue of bonds are to be used, and subsequently approved by two-thirds majority of the vote cast by the qualified electors of said city who are qualified to vote, as shown by the books of the supervisor of registration, at an election held for that purpose, at a time, and in a manner to be prescribed by the city ordinance. The question of the issuance of said bonds, or any part thereof, may be submitted from time to time. For the payment of such bonds and interest thereon, the entire taxable property in said city shall be pledged. The mayor and city council shall levy annually such special tax as may be necessary to pay the interest on said bonds, and provide a sinking fund for the payment of said bonds.
===Section 152.===
The first election under this act shall be held on the first Tuesday in June, 1895, and subsequent elections on the same day every two years. The election shall be held under the general law governing State elections existing at the last State election, and city ordinances with such exceptions as are herein provided. Every elector, and only such as were qualified at the last State election, shall be qualified to vote in this election, provided that in this, the first election under this act, such electors as were qualified at the last State election, but have since then been disqualified by reason of the amendment of section 1 of article VI of the constitution, shall be allowed to vote upon presentation of their certificates of naturalization.
===Section 153.===
Electors may vote for any or all candidates, provided that not more than one person is voted for for each office on one ballot, which shall be deposited in a single box at each precinct. The form of ballot used shall conform with the requirements of existing State laws as provided herein.
===Section 154.===
All subsequent elections held under this act shall be held under such regulations as the city council may provide by ordinance not inconsistent with the statutes.
===Section 155.===
John Holland, William H. Knowles, Joseph Brown, Rudolph Pfeiffer and John Sheppard are hereby constituted a board of election commissioners to establish election booths, and to make all necessary arrangements for, and hold and declare the result of the election to be held on the first Tuesday in June, 1895. It shall be the duty of said board of election commissioners to appoint three inspectors and one clerk for each polling place, and the present city government shall pay all proper expenses. Should any member or members of said board of election commissioners fail to serve for any reason, the remaining members are authorized to fill any or all vacancies, and no member of said commission shall serve if a candidate at the election held by said commission.
==General provisions.==
[[Category:City of Pensacola charter documents]]
