Sec. 770.104. - Definitions.

Unless the context otherwise requires, in this Chapter: (a) Business, profession and occupation do not include the customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in the State, which institutions are more particularly defined and limited as follows: (1) Charitable institutions shall mean only nonprofit corporations operating physical facilities in Florida at which are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay. (2) Educational institutions shall mean 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, 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 shall mean 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. (b) Classification means the method by which a business or group of businesses is identified by size or type, or both. (c) Taxpayer means a person liable for taxes imposed under the provisions of this Chapter, an agent required to file and to pay taxes imposed hereunder and the heirs, successors, assignees and transferees of a person or agent. (Ord. 80-765-409, § 1; Ord. 83-591-400, § 1) Note— Former § 803.104.