Section 70-66. 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 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, 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 shall be without cost to those unable to pay.
contractor means any person accepting or offering to accept orders or contracts for doing any work on or in any building or structure requiring the use of building materials or accepting or offering to accept orders or contracts to do any paving or curbing on sidewalks or streets on public or private property requiring the use of appropriate material of any composition; accepting or offering to accept orders or contracts to excavate earth, rock or material for foundations or any other purpose; accepting or offering to accept orders or contracts to construct any sewer of appropriate material or other material; accepting or offering to accept orders or contracts for building, remodeling, repairing, wrecking, razing or demolishing any structure or for moving any building or for the installation, maintenance or repair of neon signs, air conditioning apparatus or equipment, whether such work is done or offered to be done by day labor, general contract or subcontract. Every person engaging in the business of accepting or offering to accept orders for contracts for doing any work on or in any building or premises involving erecting, installing, altering, repairing, servicing or maintaining electric wiring, devices or appliances permanently connected to such wiring or the erecting, repairing or maintaining of lines shall be deemed to be an electrical contractor. Every person engaged in the business of plumber or steamfitter shall be deemed to be a contractor. Every person engaged in the business of erecting a building or buildings for the purpose of selling or renting the building and making no contract with a duly licensed contractor for the erection of such building, whether or not such person contracts with one or more duly licensed contractors for one or more portions but does not contract with any one person for all the work of erecting any one of such buildings, shall be deemed to be a contractor if he shall build more than one house in any one year.
Employee means any person who engages in any business, profession or occupation under any appointment, agency, contract of hire or apprenticeship, express or implied, oral or written.
merchandise means any goods, wares, commodities or items which are bought, sold, rented or leased in the normal course of business or trade.
Merchant means any person engaged in the business of selling merchandise at retail or wholesale. The term "merchant" shall not include the operators of bulk plants or service stations engaging principally in the sale of gasoline and other petroleum products; those conducting distress sales; installation contractors; milk and dairy products distributors; sellers of motor vehicles; peddlers of fuel oil, gasoline, LP gas, or produce; and operators of restaurants, cafes, cafeterias, caterers or hotels.
Merchant, retail, means any merchant who sells to the consumer for any purpose other than resale.
Merchant, wholesale, means any merchant who sells to another for the purpose of resale. Sales to governmental entities shall be considered wholesale sales.
Number of employees means, in those instances in this article wherein the license tax is based upon full- or part-time "number of employees" it shall mean the average daily number of full- or part-time employees during the past calendar year that were employed in the business on an average business day. A new business shall be based on number of full- or part-time employees on opening day. All principals in the business shall be deemed as employees and shall be included in the calculation.
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.
Sale means the transfer of ownership or title or possession, transfer, exchange or barter, whether conditional or otherwise, for a consideration.