§ 102-184. Definition of terms.

The following words, phrases and terms shall have the same meanings attributed to them in current Florida Statutes and in the current Florida Administrative Code, except where the context clearly indicates otherwise:

Applicant. Any person, firm partnership or corporation who files an application with the board seeking an economic development ad valorem tax exemption.

Board. The board of county commissioners of the county.

Business. Any activity engaged in by any person, firm, partnership, corporation or other business organization or entity, with the object of private or public gain, benefit or advantage, either direct or indirect.

Department. The Florida Department of Revenue.

EDC. The Economic Development Commission of East Central Florida, Inc.

Enterprise zone. An area designated as an enterprise zone pursuant to F.S. § 290.0065.

Expansion of an existing business shall have the meaning defined in F.S. § 196.012(14), as currently in effect or as amended from time to time.

Improvements. Physical changes made to raw land, and structures placed on or under the land surface.

New business has the meaning defined in F.S. § 196.012(14), as currently in effect or as amended from time to time.

Sales factor. As defined in F.S. § 220.15(5), the sales factor is a fraction of the numerator of which is the total sales of the taxpayer in this county during the taxable year or period and the denominator of which is the total sales of the taxpayer everywhere during the taxable year or period.

(Ord. No. 95-07, § 4, 2-21-95; Ord. No. 95-32, § 4, 7-18-95; Ord. No. 2011-14, § 1, 3-22-11; Ord. No. 2014-08, § 1, 2-28-14)