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C. Indian River County is enacting this Ordinance amending Chapter 207 of the Code to conform to the foregoing new statutory requirements, and is not amending those provisions of Chapter 207 of the Code affecting classification, reclassification, or rate structure. Therefore, the statutory provisions of two public notices and two public hearings to effectuate changes in classification or rate structure are not applicable to this Ordinance. SECTION 2. AMENDMENT OF TITLE OF CHAPTER 207 OF THE CODE FROM "LICENSING AND LICENSE TAXES" TO" LOCAL BUSINESS TAX RECEIPTS". Commencing January 1, 2007, Chapter 207 of the Code shall be known and may be cited as "LOCAL BUSINESS TAX RECEIPTS". SECTION 3. AMENDMENT TO SECTION 207.02 OF THE CODE. Commencing January 1, 2007, the following subsection, now codified in Section 207.03 of the County Code, shall be renumbered as 207.02 and amended as follows: Section 207.023. Definitions. The following definitions contained in Florida Statutes section 205.022, shall apply to this chapter: (1) Business, profession, and occupation do not include the customary religious, charitable, or educational activities of nonprofit religious, nonprofit charitable, and nonprofit educational institutions in this state, which institutions are more Particularly defined and limited as follows: (a) Religious institutions means churches and ecclesiastical or denominational organizations or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and carried on and also means church cemeteries. (b) Educational institutions means 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 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 eligible for exemption. (c) Charitable institutions means 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) Receipt and Business Tax Receipt mean the document that is issued by Indian River County which bears the words "Local Business Tax Receipt" and evidences that the person in whose name the document is issued has complied with the provisions of this chapter relating to the business tax.