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1 ti <br />J i � <br />t � <br />(c) Person means any individual, firm., <br />partnership, joint venture, syndicate or other group. or <br />combination acting as a unit, association, corporation, <br />estate, trust, business trust, trustee executor, <br />administrator, receiver, or other fiduciary and shall <br />include the plural as well as the singular. <br />(d) Taxpayer means any person liable for taxes <br />imposed under the provisions of this ordinance, any agent <br />required to file and pay any taxes imposed hereunder, and <br />the heirs, successors, assignee's and transferees of.any such <br />person or agent. <br />(e) Classification means the method by which a <br />business or group of businesses is identified by size or <br />type, or both. <br />(f) Collector means the Tax Collector for Indian <br />River County. <br />(g) Business,_ profession and occupation do not <br />include the customary religious, charitable or educational <br />activities of nonprofit religious, nonprofit charitable and <br />nonprofit educational institutions in this state, which <br />institutions are more particularly defined and limited as <br />follows: <br />(1) Religious institutions shall mean <br />churches and ecclesiastical or denominational organizations, <br />or established physical places for worship in this state at <br />which nonprofit religious services and activities are <br />regularly conducted and carried on, and shall also mean <br />church cemeteries. <br />(2) Educational institutions shall mean <br />state tax -supported or parochial, church and nonprofit <br />private schools, colleges or universities conducting regular <br />classes and courses of study required for accreditation by <br />or membership in the Southern. Association of Colleges and <br />Secondary Schools, Department of Education or the Flo.'roida <br />