Neptune Beach, east of Jacksonville, was originally the sparsely settled northern part of Jacksonville Beach, connected to the southern town and to Atlantic Beach by a brick road, today's First Street.
More about Neptune Beach
Its name dates to 1922 and Dan G. Wheeler, one of the few residents, who took the Florida East Coast Railway home from work in Jacksonville each evening but had to walk back from Mayport. A railroad friend told him the train would have to stop if he had a station, so Wheeler built his own station near his home and named it Neptune.
In 1931, after a tax revolt by residents who paid full taxes but got few city services such as police, fire protection and road work, Neptune seceded from Jacksonville Beach and incorporated. Its first mayor was O. O. McCollum, and the government met in Wheeler's old station until a town hall was finished in 1935. Like its neighbors, it stayed independent when most of Duval County consolidated with Jacksonville in 1968.
Sources
Wikipedia: Neptune Beach, Florida