§ 110.01. DEFINITIONS.

For the purpose of this Chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning:

Business, profession and occupation do not include the customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions, which institutions are more particularly defined and limited as follows:

(1)

Charitable institutions. Only those nonprofit corporations operating physical facilities in this City at which are provided charitable services, a reasonable percentage of which are without cost to those unable to pay.

(2)

Educational institutions. State tax-supported or parochial church and nonprofit private schools, colleges or universities conducting regular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Secondary Schools, the Department of Education, or the Florida Council of Independent Schools. Nonprofit libraries, art galleries and museums open to the public are defined as educational institutions and are eligible for exemption.

(3)

Religious institutions. Churches and ecclesiastical or denominational organizations or established physical places for worship in this City at which nonprofit religious services and activities are regularly conducted and carried on; also means church cemeteries.

Classification. The method by which a business or group of businesses is identified by size, type, or both.

Enterprise zone. An area authorized to be an enterprise zone pursuant to F.S. Sections 290.0055 and 290.0065.

Local Business Tax. The fees charged and the method by which this City grants the privilege of engaging in or managing any business profession or occupation within its jurisdiction. It does not mean any fees or licenses paid to any board, Commission or officer for permits, registration, examination or inspection unless otherwise provided by law. These are deemed to be regulatory and in addition to, but not in lieu of any occupational license imposed under the provisions of this Chapter.

Person. Any individual, firm, partnership, joint venture, syndicate or other group or combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver or other fiduciary.

Taxpayer. Any person liable for taxes imposed under the provisions of this Chapter; any agent required to file and pay any taxes imposed hereunder; and the heirs, successors, assignees and transferees of any such person or agent.

(Ord. No. 63-06, § 1, passed 11/21/06)