§ 46-61. 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 town, which institutions are more particularly defined and limited as follows:

(1)

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

(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 Secondary Schools, the state 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)

Religious institutions means churches and ecclesiastical or denominational organizations or established physical places for worship in the town at which nonprofit religious services and activities are regularly conducted and carried on, and shall also mean church cemeteries.

Occupational license tax means the fee which is imposed and levied on:

(1)

Any person who maintains a permanent business location or branch office within the town for the privilege of engaging in or managing any business within its jurisdiction.

(2)

Any person who maintains a permanent business location or branch office within the town for the privilege of engaging in or managing any profession or occupation within its jurisdiction.

(3)

Any person who does not qualify under the provisions of subsection (1) or (2) of this definition and who transacts any business or engages in any occupation or profession in interstate commerce, if such license tax is not prohibited by section 1 of article I of the United States Constitution.

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 the plural as well as the singular.

(Code 1990, § 11-56)

State law reference

Similar provisions, F.S. § 205.022; persons upon whom occupational license tax authorized, F.S. § 205.042.

Cross reference

Definitions generally, § 1-2.