§ 126-112. Definitions.

(a)

In addition to the definitions in F.S. § 205.022, the following words, terms and phrases used in this article shall have the meanings ascribed to them unless the context clearly indicates a different meaning:

(b)

For purposes of this article, business, profession and occupation does not include customary religious, charitable or educational activities of not-for-profit religious, not-for-profit charitable or not-for-profit educational institutions, which are more particularly defined as follows:

(1)

Religious institutions means churches, ecclesiastical, or denominational organizations, or established places for worship at which not-for-profit religious services and such activities are regularly conducted and carried on, and also including church cemeteries.

(2)

Educational institutions means state tax supported or parochial, church or not-for-profit 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. Not-for-profit libraries, art galleries or museums open to the public are defined herein as educational institutions and are therefore eligible for the applicable exemptions from these local business taxes.

(3)

Charitable institutions means only not-for-profit entities operating facilities in Collier County at which are provided charitable services, a reasonable percentage of which services are without cost to those persons unable to pay.

Applicant means a person applying for a local business tax receipt.

Article means this ordinance.

Charitable or benevolent purpose means the activities of a person conducted for the benefit of an indefinite number of individuals 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.

Classification means the method by which one person, or a group of persons, is identified by size or type, or both.

Department means the Florida Department of Revenue.

Enterprise Zone means an area designated as an enterprise zone pursuant to F.S. § 290.0065, which section expires on the date specified in F.S. § 290.016, for the expiration of the Florida Enterprise Zone Act (which is currently scheduled for December 31, 2015).

Individual means human being.

Local business tax means taxes charged and the method by which the tax collector grants the privilege of engaging in or managing any business, profession, or occupation within all incorporated and all unincorporated areas in Collier County. This tax does not include any fees or other charges paid to any board, commission or officer for a permit, registration, examination or inspection, and unless otherwise provided by law, such fee or charge is deemed to be regulatory, and in addition to but not in lieu of any local business tax required by this article.

Local entertainer means an entertainer who is a permanent resident of, or who maintains a permanent place of business in, Collier County.

Local governing authority means the Board of County Commissioners of Collier County.

Occupational license , where used in any other Collier County ordinances shall be deemed to mean "local business tax receipt."

Person means any individual, person, firm, partnership, corporation, association, joint venture, syndicate or other entity; also executor, administrator, trustee, or other group or combination acting as a unit, association, estate, trust, business trust, trustee, executor, administrator, receiver, or other fiduciary, and all other business groups or combinations; and includes the singular or plural as the context allows.

Piscicultural means breeding, rearing and/or transplantation of fish by artificial means.

Receipt or local business tax receipt, or tax receipt means the document issued by the Tax Collector which bears the words "Local Business Tax Receipt" and which evidences that the person in whose name such receipt is issued has complied with the provisions of this article relating to local business taxes with respect to the respective taxed situs or taxed individual.

Tax means local business tax collected by the Collier County Tax Collector except to the extent that the context clearly indicates a different tax collector.

Tax Collector means the Collier County Tax Collector and all authorized delegates unless the context requires reference to a tax collector in another Florida county.

Taxpayer means any person liable to pay local business taxes required by this article; also any agent required to file and pay any such required local business tax or taxes hereunder; and/or the heirs, successors, assignees or transferees of any such person or person's representative.

(Ord. No. 07-51, § 2)