Definitions

Other definitions are contained within section 31-50 herein, pertaining to particular occupational classifications. For the purposes of this article, the following definitions apply:

Agency for Health Care Administration (AHCA) is the agency referred to in F.S. § 402.03 or its statuary successor, administrative department or division.

Business, profession and occupation do not include customary religious, charitable or educational activities, or nonprofit religious, nonprofit charitable or nonprofit educational institutions.

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.

Department of Business and Professional Regulation (DBPR) is the state agency referred to in F.S. § 20.165 or its statutory successor, administrative department or division.

Department of Health and Rehabilitative Services (HRS) is the state agency referred to in F.S. § 20.19 or its statutory successor, administrative department or division.

Department of Highway Safety and Motor Vehicles (DMV) is the state agency referred to in F.S. § 20.24 or its statutory successor, administrative department or division.

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. Non-profit libraries, art galleries and museums open to the public are defined as educational institutions and eligible for exemption.

Local business tax receipt (BTR) document shall mean the document that is issued by the city 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 and F.S. ch. 205, relating to the business tax.

Local business tax receipt (BTR) fee shall mean the fees charged and the method by which the city grants the privilege of engaging in or managing a business, profession, or occupation within its jurisdiction. It does not mean any fees or licenses paid to any board, commission, or officer for permits, registration, examination, or inspection.

Merchandise shall mean goods, wares, articles, stock, and other things of value, including goods on consignment.

Merchant retailer shall mean an individual, company, co-partnership, corporation, other business entity or agent who acquires for the purpose of sale, keeps for sale, offers or exposes for sale or sells individual units of merchandise to an ultimate consumer and not for resale.

Merchant wholesaler, distributor, jobber or consignment shall mean an individual, company, co-partnership, corporation, other business entity or agent who may or may not maintain a fixed place of business in the city who sells or offers to sell merchandise for resale to a merchant retailer or any other party for resale. A wholesale BTR does not cover anyone who sells directly to the consuming public.

Religious institutions shall mean churches and ecclesiastical or denominational organizations, or established physical places for worship in this state at which non-profit religious services and activities are regularly conducted and carried on and shall also mean church cemeteries.

(Ord. No. 10303, § 1, 7-23-87; Code 1980, § 31-3; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09)

State Law reference— Definitions, F.S. § 205.022.