§ 14-2. 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 or occupation means a person engaged in or managing any commercial, industrial, or professional activities. Activities include, but are not limited to, the making, buying, or selling goods or providing services, renting/leasing property for any purpose in exchange for compensation or for profit or non-profit purposes. Exempt from this definition are the customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions which are more particularly defined and limited in F.S. § 205.033.

Classification means the method by which a business or group of businesses is identified by size or type, or both.

License and licensee mean and shall include, respectively, the term "permit" or "permittee" or the holder for any use or period of time of any similar privilege, wherever relevant to any provisions of this article or other law or ordinance.

Local business tax means the fees charged and the method by which the city 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 to be regulatory and in addition to, but not in lieu of, any local business tax imposed under the provisions of this article.

Person means any individual, firm, partnership, joint venture, syndicate, or other group or combination acting as a unit, association, corporation, company, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary, and includes the plural as well as the singular.

Premises means all lands, structures, places and also the equipment and appurtenances connection therewith in any business, and which is either affixed to or is otherwise used in connection with any such business.

Principal means a person who is an officer or director of a corporation, or who owns or controls, legally or beneficially, thirty (30) percent or more of the capital stock of a corporation not registered with the Securities Exchange Commission, or pursuant to F.S. ch. 517, and its stock is for sale to the general public. If no person owns or controls, legally or beneficially, at least thirty (30) percent of the capital stock, all stockholders shall be considered principals.

Receipt means 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 relating to the business tax.

Retail merchant means any merchant who sells to the customer, or for any purpose other than resale.

Taxpayer means any person liable for taxes imposed under the provisions of this article.

Wholesale merchant means any merchant who sells to another for the purpose of resale.

(Ord. No. 2014-06, § 2, 1-7-14)