|
§ 207.02 INDIAN RIVER COUNTY CODE
<br />surance, or department of revenue, as provided by 6. Business, profession and occupation do not
<br />this chapter or other law of this state. Such li- include the customary religion, charitable
<br />cense shall be issued to a person upon receipt of or educational activities of nonprofit reli-
<br />the amount Hereinafter provided, or as may be gious, nonprofit charitable and nonprofit ed -
<br />otherwise provided by law. Furthermore, fees or ucational institutions in this state, which
<br />licenses paid to any board, commission or office institutions are more particularly defined
<br />for permits, registration, examination or inspec- and limited as follows:
<br />tion shall be deemed to be regulatory and in ad- a. Religious institutions shall mean
<br />dition to, and not in lieu of, any occupational li- churches and ecclesiastical or denomi-
<br />cense required by this chapter or other law unless
<br />otherwise expressly provided by law. national organizations, or established
<br />(Ord. No. 9149, § 19 12-10-91) physical places for worship in this state
<br />at which nonprofit religious services
<br />Section 207.03. Definitions. and activities are regularly conducted
<br />The following terms and phrases when used in and carried on, and shall also mean
<br />this chapter shall have the meaning ascribed to church cemeteries.
<br />b. Educational institutions shall mean
<br />them in this section, except where the context
<br />state tax -supported or parochial, church
<br />clearly indicates a different meaning:
<br />and nonprofit private schools, colleges
<br />1. Local occupations license means the privi- or universities conducting regular
<br />lege granted by the local governing au- classes and courses of study required
<br />thority to engage in or manage any busi- for accreditation by or membership in
<br />ness, profession or occupation within its the Southern Association of Colleges
<br />jurisdiction. It shall not mean any fees or and Secondary Schools, Department of
<br />licenses paid to any board, commission or Education or the Florida Council of In -
<br />officer for permits, .registration, examina- dependent Schools. Nonprofit libraries,
<br />tion or inspection which are hereby deemed art galleries and museums open to the
<br />to be regulatory and in addition to and not public are defined as education institu-
<br />in lieu of this chapter unless otherwise pro- tions and eligible for exemption.
<br />vided by law. c. Charitable institutions shall mean only
<br />2. Local governing authority means the gov- non profit corporations operating phys-
<br />incorpo- ical facilities in Florida at which are
<br />erning body of the county or any
<br />rated municipality of Indian River County. provided charitable services, a reason-
<br />able percentage of which shall be
<br />3. Person means any individual, firm, part- without cost to those unable to pay.
<br />nership, joint venture, syndicate, or other
<br />group or combination acting as a unit, as- 8• Local entertainer means an entertainer who
<br />sociation, corporation, estate, trust, busi- is a permanent resident of, or maintains a
<br />ness trust, trustee, executor, administrator, permanent place of business in, this state.
<br />receiver or other fiduciary and shall in- (Ord. No. 91-49, § 1, 12-10 91)
<br />clude the plural as well as the singular.
<br />4. Taxpayer means any person liable for taxes Section 207.04. Disposition of taxes collected;
<br />imposed under the provisions of this arm municipal license taxes;
<br />title, any agent required to file and pay amounts,
<br />any taxes imposed herein under and the 1. The revenues derived from the occupational
<br />heirs, successors, assignees and transferees license tax, exclusive of the costs of collection and
<br />of any such person or agent. any credit given for municipal license taxes, shall
<br />5. Classification means the method by which be apportioned between the unincorporated area
<br />a business or group of businesses is identi- of the county and the incorporated municipalities
<br />fled by size or type, or both. located therein by a ratio derived by dividing their
<br />Supp. No. 3
<br />
|