§ 13-28. Definitions and rules of construction.

(a)

The definitions of F.S. § 205.022 and as such section may be from time to time amended or renumbered are hereby adopted and incorporated by reference into this article.

(b)

All references in this article to population shall mean the latest official state estimate of population certified to the department of revenue pursuant to F.S. § 186.901.

(c)

In this article, "tax collector" means the tax collector of the county, duly constituted pursuant to Article VIII, § 1 of the Florida Constitution, and the employees and agents acting on such official's behalf.

(d)

"Business," "profession," and "occupation" do not include the customary religious, charitable, or educational activities of nonprofit religious, nonprofit charitable, and nonprofit educational institutions, 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 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 state council 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 at which are provided charitable services, a reasonable percentage of which are without cost to those unable to pay.

(Ord. No. 95-10, § 3, 7-17-95)