§ 1-10-17. Definitions.

When used in this article:

Business, profession, and occupation do not include the customary religious, charitable or educational activities of nonprofit religious and nonprofit educational institutions in the county, which institutions are more particularly defined and limited as follows:

(1)

Religious institution means churches and ecclesiastical or denominational organizations or established physical places for worship in the county at which nonprofit religious services and activities are regularly conducted and carried on, and also includes church cemeteries.

(2)

Educational institution 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, the Department of Education, or the Florida Council of Independent Schools. Nonprofit libraries, nonprofit art galleries and nonprofit museums open to the public are defined as educational institutions and are eligible for exemption.

(3)

Charitable institution means only nonprofit corporations operating physical facilities in the county at which are provided charitable purposes, a reasonable percentage of which are without cost to those unable to pay.

Charitable purposes shall mean the activities of an individual, corporation, organization or other person, as defined in this section, conducted for the benefit of an indefinite number of persons to bring them under the influence of education or religion, relieve them from disease, suffering or constraint, assist them in establishing themselves in life, or to erect or maintain public works.

Collector means the Charlotte County Tax Collector.

Local entertainer shall mean an entertainer who is a permanent resident of, or maintains a permanent place of business in, the State of Florida.

Local business tax means the fees charged and the method by which the county grants the privilege of engaging in or managing a 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.

Local business tax receipt means the document that is issued by the 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 article and F.S. Chapter 205 relating to the business tax.

(Ord. No. 95-008, § 2, 4-4-95; Ord. No. 97-073, § 10, 8-19-97; Ord. No. 2006-110, § 1, 12-12-06; Ord. No. 2008-037, § 1, 4-22-08)

State law reference

Definitions, F.S. § 205.022.