§ 8A-173. Definitions.

For the purposes of this article the following terms and phrases shall have a meaning ascribed as follows:

(1)

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 as follows:

(a)

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)

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.

(c)

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)

Receipt shall mean the document that is issued by the local governing authority, 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.

(3)

Local business tax shall mean the fees charges and the method by which a local governing authority grants the privilege of engaging in or managing any 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. Unless otherwise provided by law, these are deemed regulatory and in addition to, but not in lieu of, any local business tax imposed under the previsions of this article.

(4)

Person shall mean 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.

(5)

Professional means any person engaged in the practice of a special calling including but not limited to, the profession of chiropractic, medicine, dentistry, accounting, financial planning or law. A separate local business tax receipt for each person engaged in the practice of such profession is required, whether practicing by himself, or in partnership, or employed by another. Said local business tax receipt is personal and is not transferable to another professional.

(6)

Admission facility means any facility or place of business that charges a set fee for entering said facility or place of business which entitles the person or persons paying such fee to participate in or observe events, exhibits or services provided inside the facility or place of business including but not limited to amusement parks, art exhibits, or any other form of exhibitions in which a set fee is charged.

(7)

Investments. For the purpose of this chapter, investments refers to the committing of other persons' money or capital in order to gain profit.

(8)

Employee means a person who is compensated for performing a service for a business which has the right to control and direct the person who performs the services as to the details and means by which the services are performed. A person may be considered an employee of a business for local business taxation purposes regardless of whether that business directly pays wages to such person, or pays Social Security tax or federal unemployment tax or withholds income tax for such person; or whether such business designates such person as an independent contractor or subcontractor. For purposes of determining the number of employees of a business, profession or occupation subject to the local business tax requirements of this article, principals shall be deemed employees, as shall persons employed on a seasonal, temporary or part-time basis. Volunteers shall not be considered employees.

(9)

Independent contractor has the same meaning as provided in Section 440.02(15)(d)(1)(a) and (b), Florida Statutes.

(Ord. No. 72-44, § 1, 8-15-72; Ord. No. 93-80, § 2, 7-29-93; Ord. No. 95-109, § 3, 6-20-95; Ord. No. 98-161, § 1, 11-5-98; Ord. No. 01-118, § 4, 7-12-01; Ord. No. 06-191, § 1, 12-19-06; Ord. No. 13-32, § 1, 4-2-13)