§ 82-141. Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates 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 in this state, which institutions are more particularly defined and limited as follows:
(1)
Religious institutions means churches and ecclesiastical or denominational organizations or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on, and also means church cemeteries.
(2)
Educational institutions means 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 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 eligible for exemption.
(3)
Charitable institutions means only nonprofit corporations operating physical facilities in this state at which are provided charitable services, a reasonable percentage of which are without cost to those unable to pay.
Catalogue and/or sample solicitor means those persons who solicit or canvass from door to door, or business to business, or call by appointment, selling wares or merchandise by the method of displaying a catalogue containing pictures, advertising folders, description of merchandise or price lists, taking orders therefor, and delivering or causing the merchandise to be delivered at a future date.
Classification means the method by which a business or group of businesses is identified by size or type, or both.
Dance studio means a place where lessons are given to students of the studio, and there is no dancing except as part of the instructions. This classification does not cover public dancehalls or dancing academies, where dancing is engaged in generally.
Demonstrator means those persons who make arrangements with housewives or clubs to give parties, inviting guests or club members, where wares, goods or merchandise are demonstrated by samples or catalogues and orders taken for future delivery.
Inspector means an employee of the county health department, city police department, city planning department, city construction services department, city fire rescue department, or code compliance division who is authorized pursuant to this article to conduct inspections for a business tax receipt.
Insurance adjustor (independent) means a person who investigates and adjusts losses and claims for insurance companies as an independent business.
Kindergartens and day camps means an institution or place in which two or more children, not of common parentage, are received for periods of not less than four hours at any one time, for care apart from their parents, for compensation or reward. Kindergartens do not keep children overnight.
License and licensee mean and shall include, respectively, the term "permit" or "permittee" or the holder for any use or period of time of any similar privilege, wherever relevant to any provisions of this article or other law or ordinance.
Local business tax means the fees charged and the method by which a local governing authority 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 local business tax imposed under the provisions of this article.
Person means any individual, firm, partnership, joint adventure, syndicate, or other group or combination acting as a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary, and includes the plural as well as the singular.
Premises means all lands, structures, places and also the equipment and appurtenances connection therewith in any business, and which is either affixed to or is otherwise used in connection with any such business conducted on such premises.
Principal means a person, as defined in this section, who is an officer or director of a corporation, or who owns or controls, legally or beneficially, 30 percent or more of the capital stock of a corporation not registered with the Securities Exchange Commission, or pursuant to F.S. ch. 517, and its stock is for sale to the general public. If no person owns or controls, legally or beneficially, at least 30 percent of the capital stock, all stockholders shall be considered principals.
Receipt means the document that is issued by the local business tax official which bears the words "Local Business Tax Receipt" and evidences that the person in whose name the document is issued has complied with the provisions of this article relating to the business tax.
Taxpayer means any person liable for taxes imposed under the provisions of this chapter; any agent required to file and pay any taxes imposed under this chapter; and the heirs, successors, assignees, and transferees of any such person or agent.
(Code 1979, §§ 18-1, 18-20; Ord. No. 4006-06, § 1, 12-18-2006)