§ 66-107. 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:

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:

(1)

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.

(2)

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.

(3)

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.

Enterprise zone means an area authorized to be an enterprise zone pursuant to F.S. § 290.0055 and approved by the state secretary of community affairs pursuant to F.S. § 290.0065. This definition shall stand repealed on September 30, 1994.

City license officer or license officer is the finance director of the city.

License or licensee includes, respectively, the words "permit" or "permittee" or the holder for any use or period of time of any similar privilege, wherever relevant to any provision of this article.

Premises includes all lands, structures, places and the equipment and appurtenances connected or used therewith in any business and any personal property which is either affixed to or is otherwise used in connection with any such business conducted on such premises.

(Code 1958, § 18-3)

Cross reference

Definitions and rules of construction generally, § 1-2.