For the purposes of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS, PROFESSION and OCCUPATION. The terms do not include the customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit educational institutions in this stale, which institutions are more particularly defined and limited as follows:
(1) CHARITABLE INSTITUTIONS. Only nonprofit corporations operating physical facilities in this state at which are provided charitable services, a reasonable percentage of which are without cost to those unable to pay.
(2) EDUCATIONAL INSTITUTIONS. 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. Nonprofit libraries, art galleries and museums open to the public are defined as EDUCATIONAL INSTITUTIONS and are eligible for exemption.
(3) RELIGIOUS INSTITUTIONS. Churches and ecclesiastical or denominational organizations or established physical p1aces for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on. The term also means church cemeteries.
CLASSIFICATION. The method by which a business or group of businesses is identified by size or type or both.
ENTERPRISES ZONE. An area authorized to be an enterprise zone pursuant to Section 290.0055, Florida Statutes, and approved by the Secretary of Community Affairs pursuant to Section 290.0065, Florida Statutes.
LOCAL BUSINESS TAX. The method by which the Town of Melbourne Beach 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 other provided by law.
PERSON. Means, but is not limited to any individual, firm, partnership, joint venture, syndicate or other group or combination acting as, a unit, association, corporation, estate, trust, business trust, trustee, executor, administrator, receiver or other fiduciary.
TAXPAYER. Any person liable for the tax imposed under the provisions of this chapter, any agent required to file and pay the tax imposed hereunder; and the heirs, successors, assignees and transferees of any such person or agent.
(§ 205.022, Fla. Stat.) (Ord. 2007-04, adopted 6-6-07)