§ 30-31. 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 school, college, 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, 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.

Business tax receipt means the method by which Columbia County, Florida issues a receipt evidencing payment of the tax levied hereunder and paid for the privilege of engaging in or managing any business, profession, or occupation within this jurisdiction. It does not evidence proof of payment of any fees for licenses paid to any board, commission, or officer for permits, registration, examination, or inspection. Such fees or licenses are to be regulatory and in addition to but not in lieu of, any local business tax receipt imposed under the provisions of this article. A business tax receipt is strictly a revenue source for Columbia County, Florida and is not a license to be used for the purpose of proving competency to perform any business, profession, or occupation.

Collector or tax collector means the Tax Collector of Columbia County, Florida.

Local governing authority means the Board of County Commissioners of Columbia County, Florida.

Manufacturing a location where products are created, sold and/or distributed to end-users or resellers for remunerations or barter.

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.

Professional a business or any person who is required to have a State of Florida license and/or is regulated by the State of Florida.

Retail an exchange of goods for remunerations or barter from a physical location owned, rented or leased by the business owner/operator.

Service a business in a permanent or movable location that performs a service not licensed or regulated by any local, state or federal jurisdiction.

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

(Ord. No. 2018-2, § 2, 6-7-2018)