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$ 207.02
<br />INDIAN RIVER COUNTY CODE
<br />surance, or department of revenue, as provided by
<br />this chapter or other law of this state. Such li-
<br />cense shall be issued to a person upon receipt of
<br />the amount hereinafter provided, or as may be
<br />otherwise provided by law. Furthermore, fees or
<br />licenses paid to any board, commission or office
<br />for permits, registration, examination or inspec-
<br />tion shall be deemed to be regulatory and in ad.
<br />dition to, and not in lieu of; any occupational li-
<br />cense required by this chapter or other law unless
<br />otherwise expressly provided by law.
<br />(Ord. No. 91-49, § 1, 12-10.91)
<br />Section 207.03. Definitions.
<br />The following terms and phrases when used in
<br />this chapter shall have the meaning ascribed to
<br />them in this section, except where the context
<br />clearly indicates a different meaning.
<br />1. Local occupations license. means the privi-
<br />lege granted by the local governing au-
<br />thority to engage in or manage any busi.
<br />ness, profession or occupation within its
<br />jurisdiction. It shall not mean any fees or
<br />licenses paid to any board, commission or
<br />officer for permits, registration, examina.
<br />tion or inspection which are hereby deemed
<br />to be regulatory and in addition to and not
<br />in lieu of this chapter unless otherwise pro-
<br />vided by law:
<br />2. Local governing authority means the gov-
<br />erning body of the county or any incorpo.
<br />rated municipality of Indian River County.
<br />3. Person means any individual, firm, pant.
<br />nership, joint venture, syndicate, or other
<br />group or combination acting as a unit, as-
<br />sociation, corporation, estate, trust, busi-
<br />ness trust, trustee, executor, administrator,
<br />receiver or other fiduciary and shall in-
<br />clude the plural as well as the singular.
<br />4. Tax payer means any person liable for taxes
<br />imposed under the provisions of this ar.
<br />ticle, any agent required to file and pay
<br />any taxes imposed herein under and the
<br />heirs, successors, assignees and transferees
<br />of any such person or agent.
<br />5. Classification means the method by which
<br />a business or group of businesses is identi-
<br />fied by size or type, or both.
<br />Supp. Na 3
<br />207/2
<br />FEBRUARY 7, 1995 37
<br />800K 94 pv 254
<br />6. Business, profession and occupation do not
<br />include the customary religion, charitable
<br />or educational activities of nonprofit reli-
<br />gious, nonprofit charitable and nonprofit ed-
<br />ucational institutions in this state, which
<br />institutions are more particularly defined
<br />and limited as follows:
<br />a Religious institutions shall mean
<br />churches and ecclesiastical or denomi.
<br />national organizations, or established
<br />physical places for worship in this state
<br />at which nonprofit religious services
<br />and activities are regularly conducted
<br />and carried on, and shall also mean
<br />church cemeteries.
<br />b. Educational institutions shall mean
<br />state tax -supported or parochial, church
<br />and nonprofit private schools, colleges
<br />or universities conducting regular
<br />classes and courses of study required
<br />for accreditation by or membership in
<br />the Southern Association of Colleges
<br />and Secondary Schools, Department of
<br />Education or the Florida Council of In.
<br />dependent Schools. Nonprofit libraries,
<br />art galleries and museums open to the
<br />public are defined as education institu-
<br />tions and eligible for exemption.
<br />c. Charitable institutions shall mean only
<br />non profit corporations operating phys-
<br />ical facilities in Florida at which are
<br />provided charitable services, a reason-
<br />able percentage of which shall be
<br />without cost to those unable to pay.
<br />8. Local entertainer means an entertainer who
<br />is a permanent resident of, or maintains a
<br />permanent place of business in, this state.
<br />(Ord. No. 9149, § 1, 12-10-91)
<br />Section 207.04. Disposition of taxes collected;
<br />municipal license taxes;
<br />amounts.
<br />1. The revenues derived from the occupational
<br />license tax, exclusive of the costs of collection and
<br />any credit given for municipal license taxes, shall
<br />be apportioned between the unincorporated arca
<br />of the county and the incorporated municipalities
<br />located therein by a ratio derived by dividing their
<br />M a M
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