§ 25-51. Definitions.

For the purpose of this article:

The definitions of F.S. § 205.022, as amended from time to time, are hereby adopted and incorporated by reference.

Business tax receipt , also referred to as tax receipt , shall mean the document issued by the tax collector which bears the words "Local Business Tax Receipt" and which shall provide the necessary evidence that the person to whom the receipt was issued has complied with the provisions of the Local Business Tax Act.

Number of workers is determined by adding: the total number of paychecks issued for all full-time and part-time personnel, inclusive of nonprofessionals, principals and partners, contract workers, subcontractors and consultants who worked for the business, occupation or profession during the previous calendar year. A new business shall be taxed based on the number of workers as of opening day who are entitled to receive paychecks.

Population shall mean the population figures obtained in the latest official decennial census.

Tax collector shall mean the county tax collector or his employees or agents acting on his behalf.

Tax receipt bearer shall mean the person(s) or business to whom the business tax receipt was issued.

Workers shall mean all full- or part-time personnel, including nonprofessionals, principals and partners, contract workers, subcontractors and consultants who worked for the business, occupation or profession during the previous calendar year.

(Code 1965, § 7-51; Ord. No. 80-15, § 2, 9-15-80; Ord. No. 94-15, § 2, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)