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 Deltona
 Code of Ordinances
 Chapter 22. BUSINESSES
 Article I. LOCAL BUSINESS TAX

  § 22-2. Definitions.  

Latest version.

  • When used in this chapter, the terms and phrases shall have the meanings ascribed to them in F.S. § 205.022 or in this section:

    "Applicant" means any person desiring to obtain a license under the provisions of this article.

    "Business," "profession," and "occupation" does not include the primary activity 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 possessing an exemption compliant with Internal Revenue Code 501(c)(3) 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.

    "City manager" means the City Manager of the City of Deltona, Florida, or the city manager's designee.

    "Classification" means the method by which a business or group of businesses is identified by size or type, or both.

    "Local business receipt" means the method by which the city grants the privilege of having an effective place of business, or engaging in or managing any business, profession, or occupation within the city limits. It does not mean any fee or license paid to the city for permits, registration, examination, or inspection.

    "Local business tax" means the fees charged and the method by which a local governing authority 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 are deemed to be regulatory and in addition to, but not in lieu of, any other local business tax imposed under Florida Statutes.

(Ord. No. 10-2007, § 1, 6-4-2007; Ord. No. 05-2009, § 1, 3-16-2009)