§ 66-91. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Agent means a person engaged in a house-to-house canvass, demonstrating or taking orders for any goods, wares, or merchandise or taking orders from samples where goods are to be delivered later in the same manner, not in interstate commerce.

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:

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 shall also mean church cemeteries.

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 Secondary Schools, 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 are eligible for exemptions.

Charitable institutions means only nonprofit corporations operating physical facilities in this state at which are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay.

Employee means all full-time or part-time personnel, including nonprofessionals, principals and partners, contract workers, subcontractors and consultants who worked for the business, occupation or profession during the prior 12-month period beginning on May 1 of the previous calendar year and ending on April 30 of the current calendar year. Issuance of a paycheck shall be conclusive evidence that an individual is an employee.

Goods, wares and merchandise includes a photograph and coupons or tickets good in whole or in part for a photograph or other merchandise.

Local business tax means the fees charged and the method by which the city 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 latter fees and licenses are deemed to be regulatory and in addition to, but not in lieu of, any local business tax imposed under this article, article III of chapter 10 and articles II, III and IV of chapter 22.

Local business tax receipt, business tax receipt, receipt each mean the document issued by the city which bears the words "local business tax receipt" and evidences that the merchant in whose name the document is issued has complied with the provisions of this article relating to the local business tax. The local business tax receipt is not evidence, verification or a statement by the city that the merchant and its business location comply with building, zoning and other codes and regulations not set forth in this article.

Merchant means any person engaged in the business of selling merchandise at retail or wholesale. For the purpose of this article, the term "merchant" shall not include the operators of bulk plants or service stations engaging principally in the sale of gasoline and other petroleum products; those conducting distress sales; installation contractors; operators of manufacturing or processing plants selling only the products manufactured or processed therein; milk and dairy product distributors; sellers of motor vehicles; peddlers of fuel oil, gasoline, LP gas or produce; and operators of restaurants, cafes, cafeterias, caterers or hotels.

Number of employees is determined by adding the total number of paychecks issued for all full-time and part-time personnel, inclusive of nonprofessionals, principals and partners, contract workers, subcontractors and consultants who worked for the business, occupation or profession during the prior 12-month period beginning May 1 of the previous calendar year and ending on April 30 of the current calendar year. A new business shall be taxed based on the number of employees as of opening day who are entitled to receive paychecks.

Open-air vendor means any person who has goods, wares, or merchandise for sale in a commercial zone in a location which is not completely enclosed.

Peddler means a person who sells goods, wares or merchandise and the goods, wares or merchandise are not sold in original packages in interstate commerce but at retail in small quantities, by means of house-to-house or place-to-place canvass.

Retail merchant means any merchant who sells to the consumer for any purpose other than resale, provided that sales to manufacturers and sales to the United States government or the state or any of their political subdivisions shall be considered wholesale sales.

Solicitor means any agent or peddler who is otherwise permitted to do business in the city, whether or not such agent or peddler is engaged in interstate commerce, and includes all servicemen or repairmen who engage in any activity as an agent or peddler as defined in this section.

Taxpayer means any person liable for taxes imposed under this article, any agent required to file and pay any taxes imposed under this article and the heirs, successors, assignees and transferees of any such person or agent.

Wholesale merchant means any merchant who sells to another for the purpose of resale.

(Ord. No. 06-54, § I, 1-11-07)