Definitions

The following words, terms and phrases, when used in this article and any other section of this chapter associated therewith, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Average annual inventory means one-twelfth of the sum of a person's inventory on hand, in storage, in a floor plan arrangement or held on consignment for each month of the person's preceding fiscal year, at cost.

Business means any activity engaged in by any person, or caused to be engaged in by such person, with the object of private gain, benefit or advantage, either direct or indirect.

Business tax receipt means the document that is issued by the business tax division which bears the words "City of Tampa Tax Receipt Business Tax Division" and evidences that the person in whose name the document is issued has complied with the provisions of this chapter relating to the business tax.

Charitable institutions means only nonprofit corporations operating physical facilities in the state at which are provided charitable services, a reasonable percentage of which are 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 Secondary Schools, the department of education or the Florida Council of Independent Schools, and nonprofit libraries, art galleries and museums open to the public.

Merchandise means any goods, wares or commodities bought or sold in the usual course of trade, wholesale or retail, including necessities, provisions and articles for immediate consumption.

Merchant means any person engaged in the business of selling merchandise at retail or wholesale, including merchandise agencies, merchandise brokers, dealers, distributors, jobbers, buying clubs and all others whose business includes the sale of merchandise, except a manufacturer or processor who creates or fabricates an entirely new or different product or article from inventory and those businesses which pay an additional business tax based upon number of workers or floor space in a particular classification. Vendors of feed or flour, bottling works, processors of bakery and dairy products, stone works, planers or shapers of lumber and other persons who do not create an entirely new or different article shall be deemed merchants for the purposes of this article.

Occupation means the particular employment, trade or calling of a person which engages such person's time and efforts.

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 includes the plural as well as the singular.

Profession means a vocation or occupation requiring special, usually advanced, education and skill.

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 church cemeteries.

Supermarket means any business location of at least five thousand (5,000) square feet that sells food products and household goods.

Worker means every person engaged in any business, profession or occupation under any appointment, agency, contract of hire or apprenticeship, express or implied, oral or written.

(Ord. No. 89-245, § 2(37-101), 9-28-89; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96; Ord. No. 2007-200, § 2, 10-4-07)

Cross reference— Definitions and rules of construction generally, § 1-2.