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(3) Classification means the method by which a business or group of businesses is identified by size or type, or both. (4) Enterprise zone means an area designated as an enterprise zone pursuant to Florida Statutes section. 290.0065. (5) Business tax and local business tax mean the fees charged and the method by which the Indian River County Board of County Commissioners 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 otherwise provided by law, these are deemed to be re ulatory and in addition to, but not in lieu of, any local business tax imposed under the provisions of this chapter. (6) Local governing authority means the Indian River County Board of County Commissioners as the governing body of the CountV. (7) Person means any individual, firm, partnership, joint adventure, syndicate, or other group or combination acting as a unit, association, corporation, estate, trust business trust trustee executor, administrator, receiver, or other fiduciary, and includes the plural as well as the singular. (8) Taxpayer means any person liable for taxes imposed under the provisions of this chapter; any agent required to file and pay any taxes imposed hereunder; and the heirs, successors, assignees, and transferees of any such person or agent. SECTION 4. AMENDMENT TO SECTION 207.03 OF THE CODE. Commencing January 1, 2007, the following subsection, now codified in Section 207.02 of the County Code, shall be renumbered as 207.03 and amended as follows: Section 207.032. QGGUpatienal IiGense Business Tax Receipt Required. 1. No person shall engage in or manage any business, profession, or occupation in the unincorporated area of Indian River County without having first paid the current GGGUpatwenal IiGense business tax levied in this chapter, unless such person is exempt as set forth in section 207.02 of the Code, or otherwise exempt by reason of the applicable provisions of the "Local Business Tax Act", codified in Florida Statutes chapter 205 or by the fact that said person in a minor. 2. Unless otherwise specifically exempt pursuant to Florida Statutes chapter 205, included in the requirement to pay business tax are: a. Independent sales representatives (Avon, Amway, etc.). b. The owner of and each person renting a stall at a flea market. Each vendor at special events.