For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AUTHORIZED USE. A business use which meets all City Code requirements and Zoning and Land Development regulations for the district in which it is located and for which a duly authorized local business tax receipt has been issued by the city.
BUSINESS. (A) The occupation, work or trade in which a person is engaged. (B) Any commercial, industrial or professional enterprise or activity involving the buying, selling or trading of merchandise or services.
(1)
BUSINESS as used in this chapter does not include the customary religious, charitable, or educational activities of nonprofit religious, nonprofit charitable, and nonprofit educational institutions in this state as defined under F.S. 205.022. BUSINESS also does not include not-for-profit organizations organized under Section 501(c) (3) or (6)of the Internal Revenue Code of 1986 and F.S. 617 as amended.
(2)
BUSINESS for purposes of this chapter includes a person desiring to use a trailer or other facility as a temporary business premises during the bona fide continued construction of permanent facilities. A local business tax receipt shall only be granted in connection with the variance procedure required by city zoning regulations.
CLASSIFICATION. A grouping of businesses based on certain common characteristics used for taxation purposes.
CONTRACTOR. Any person who shall accept orders or be engaged in the business of accepting orders or contracts on a cost plus, fixed fee/stated sum, percentage basis or any combination thereof, or for compensation other than wages for doing work on or in any building or structure requiring the use of paint, stone, brick, mortar, cement, wood, structural steel or iron, sheet iron, metallic piping, tin, lead or any other building material or equipment; to do any paving or curbing on sidewalks, on streets, or on public or private property using asphalt, brick, stone, cement or wood or any combination; or to excavate for foundations or any other purpose; or to construct sewers, septic tanks, docks, drive piling, bridges, sea walls and bulkheads of any and all description; and who is engaged in the business of building, remodeling, repairing, air conditioning and heating, razing or moving, whether it be by contract, fixed fee or sublet, percentage or any combination thereof, or for compensation other than wages.
DIRECTOR OF FINANCE. The Director of the department charged with responsibility for the city's finances, or his or her designee.
HOME-BASED BUSINESS. A person engaged in any occupation, work, trade or profession whose principal place of business is that person's residence.
INVENTORY. Merchandise which is owned and held by a business for sale, rental, or lease to others in the ordinary course of business. Annual inventory shall mean the dollar value of a business’ ending inventory as reported for federal income tax purposes for the most recently completed fiscal year prior to March 31 of the current calendar year in which the local business tax is due, calculated as follows: (1) the dollar value at cost of inventory on hand as of the beginning of the most recently completed fiscal year prior to March 31 of the current calendar year, plus (2) the dollar value, at cost, of inventory purchases made during the same fiscal year, and minus (3) the dollar value, at cost, of inventory out during the same fiscal year. The ending amount will be the dollar value of annual inventory which shall be reported for determination of the local business tax. For a new business starting up or opening for the first time, the term INVENTORY shall mean the dollar value at cost of the inventory estimated to be on hand at the opening of the business.
LOCAL BUSINESS TAX RECEIPT YEAR. The twelve month period for which a local business tax receipt is valid, beginning on October first of each year and ending on September thirtieth of the following year.
LOCAL BUSINESS TAX. The fees charged and the method by which the city grants the privilege of engaging in or managing any business, profession, or occupation within the city's jurisdiction.
LOCAL BUSINESS TAX RECEIPT. The document that is issued by the city that evidence that the person in whose name the document is issued has complied with the provisions of this chapter relating to the local business tax.
MERCHANDISE. Any goods, wares, commodities or other items bought, sold, leased or exchanged in the normal course of business.
NUMBER OF WORKERS. Wherever the local business tax receipt is based upon the NUMBER OF WORKERS of a business, the NUMBER OF WORKERS is to be determined as follows: (1) the average number of full-time and part-time workers employed by the person’s business during the three months ending March 31st of the current calendar year as reportable as the “number of covered workers” to the State of Florida Department of Labor on Form UCT-6 or equivalent replacement form, plus (2) the average number of full-time and part-time leased workers employed by the person’s business determined as of the same dates set forth under (1) above. A “leased worker” is one who provides services to the person’s business pursuant to an agreement between the business and a third party leasing organization or a temporary employment organization and whose services are of a type historically performed in the person’s business by employees otherwise reportable under (1) above. The NUMBER OF WORKERS for a new business shall be based on the estimated number of workers that would be otherwise reportable under (1) and (2) of this section as of the first day the person’s business will be open to conduct its occupation, work or trade. The NUMBER OF WORKERS shall not include professionals who are included under the Service/Professional classification.
PERSON. All individuals, domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, trusts and societies engaged in any business subject to the provisions of this chapter.
PRINCIPAL BUSINESS. For purposes of this chapter, PRINCIPAL BUSINESS shall mean the service, occupation or profession that generated the greatest portion of the person's sales in the previous fiscal year. For new businesses, PRINCIPAL BUSINESS shall mean the service, occupation or profession that is estimated to generate the greatest portion of the person's sales in the first year of operation.
SALE. The transfer from one person to another of ownership, title and possession, whether conditional or otherwise, for a consideration.
SALES. Total revenue derived from merchandise or services delivered to a customer, before any deductions or offsets.
SERVICE. (A) Work that does not produce a tangible commodity. (B) A business that does not involve the manufacture, storage or sale of merchandise.
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-2007-07, passed 4-18-07)