§ 42-102. 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 in this section as follows:

Charitable institutions means only nonprofit corporations operating physical facilities in the 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 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, department of education or the state 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 tax means the fees charged and the method by which the county grants the privilege of engaging in or managing any business, profession, or occupation within the unincorporated areas of the county. The term "business tax" does not mean any fees or license 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, the local business tax imposed under this article.

Business tax receipt means the document that is issued by the tax collector 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.

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

Economic development means processes or activities designed to promote, create and/or maintain long-term economic stability, and to provide quality employment opportunities for the residents of the county.

Person means any individual, person, firm, partnership, corporation, association, executor, administrator, trustee, joint adventure, estates, trusts, business trusts, syndicates, fiduciaries, and all other business groups or combinations.

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

(Code 1982, § 1-12-16; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 07-016, pt. A, 9-4-2007)

State law reference

Similar provisions, F.S. § 205.022.