§ 102-26. 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, business location, 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:

Charitable institutions means only nonprofit corporations operating physical facilities in this state at which are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay.

Educational institutions means state tax-supported or parochial, church and nonprofit 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.

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 shall also mean church cemeteries.

"Business location" means each separate place of business used by or address given by the person who will carry on, engage in or conduct any business, profession or occupation, as well as any location in which such person stores equipment or inventory, or regularly conducts a portion of his business activities. Business location shall also mean any separate place where the applicant, his agents or employees regularly park motor vehicles used in or related to the conduct of the business. Business location shall also mean any location at which are maintained separate corporate divisions, individual retail outlets, separate branch offices or other essentially separate and complete entities or professional or occupational locations.

Classification means the method by which a business, business location or group of businesses or business locations is identified by size or type, or both.

Local governing authority means the governing body of the county or any incorporated municipality in the county.

Local business tax receipt means the method by which a local governing authority grants the privilege of engaging in or managing any business, business location, profession or occupation within its jurisdiction. It shall 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, and not in lieu of, any local business tax receipt 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 shall include plural as well as singular, but shall not include cities, counties, municipalities, or other local governmental agencies or bodies.

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

(Code 1979, § 21-16; Ord. No. 2007-003, § 44, 2-20-07)

State law reference

Similar provisions, F.S. § 205.022.

Cross reference

Definitions generally, § 1-2.