For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
APPLICANT. Any person paying a business tax and desiring to obtain a business tax receipt under the provisions of this subchapter.
BUSINESS. Any activity, enterprise, profession or occupation, performed or engaged in by any person or persons for gain, benefit, advantage or livelihood, and shall include all such activities or enterprises whether performed in one (1) or more establishments by one (1) or more corporate or other organizational units including departments of an establishment operated through leasing arrangements. For purposes of this subchapter, a BUSINESS NOT-FOR-PROFIT shall be included within the terms of this definition unless otherwise exempted.
BUSINESS TAX; TAX. Those charges levied by the City Council contained within the schedule of this subchapter, and as such charges may be amended from time to time, and promulgated pursuant to the authority conferred upon the city by Chapter 205, Florida Statutes, or any successor thereto, for the privilege of doing business in the city.
BUSINESS TAX RECEIPT; RECEIPT. The document granted by the city under the provisions of this subchapter, and required of any person before such person can engage in any business within the city.
CLASSIFICATION. The method by which a business or group of businesses is identified according to the current U.S. Standard Industrial Classification (SIC) manual.
CONTRACTOR.
(1) This term shall be defined as set forth in Chapters 489 and 633, Florida Statutes, which by this reference, are hereby incorporated into and made an integral part hereof.
(2) Every person engaged in the business of erecting a building or buildings for the purpose of selling or renting the same, and making no contract with a duly licensed contractor for the erection of the building, whether or not such person contracts with one (1) or more duly licensed constructors for one (1) or more portions but does not contract with any person for all of the work of erecting any one (1) of the buildings, shall be deemed to be a contractor if such person shall build more than one (1) house in any one (1) year.
FARMER. Those persons described in § 205.064, Florida Statutes, and any successor thereto.
NONCONFORMING STATUS. Status assigned to businesses issued an occupational license as of October 1, 1995, and whose taxes are incrementally adjusted on an annual basis until the current rates in effect are reached.
NOT-FOR-PROFIT BUSINESS OR ENTITY. Those entities as provided in Fla. Stat. Ch. 617.
PERSON. 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 and shall include the plural as well as the singular and as otherwise defined in Chapter 205, Florida Statutes.
SIC MANUAL. The North American Industry Classification System, United States, 2022, as amended, published by the Federal Office of Management Budget.
('74 Code, § 13-15) (Ord. 83-53, passed 9-15-83; Am. Ord. 95-38, passed 9-21-95; Am. Ord. 2000-19, passed 6-1-00; Am. Ord. 2006-136, passed 12-21-06; Am. Ord. 2022- 59, passed 6-2-22)