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<br />Business - Includes all vocations, occupations, professions, enterprises establishments, <br />and all activities and matters, together with all devices, machines, vehicles and appurtenances <br />used therein, any of which are conducted for private profit or benefit, either directly or indirectly, <br />on or from any Premises in the City; "Business" does not include the customary activities of <br />religious, charitable, non-profit service clubs and organizations, or educational nonprofit <br />institutions as those terms are defined in Chapter 205, F.S. (1995). <br /> <br />City Lfce:1sc Business Tax Officer - The City Manager or his designee, which may be a <br />code compliance officer as may be defined in any future Code Enforcement Ordinance. <br /> <br />Employee - Persons who occupy a position of employment in any business as defined <br />hereunder. <br /> <br />License An occupational license iss~lCd by the City in accordance with this article. <br /> <br />L!ce:1sce Any person to whom a License has been issued by the City. <br /> <br />Person - Any individual, finn, partnership, joint venture, syndicate, or other group or <br />combination acting as a unit, association, corporation, estate, trust, business trust, trustee, <br />executor, administrator receiver or other fiduciary. <br /> <br />Premises - All lands, structures, places, and also the equipment and appurtcnances <br />connected or used therewith or as a base for any Business, and any personal property which is <br />either affixed to or is otherwise uscd in connection with any such Business. <br /> <br />Receivt - The document that is issued by the Citv which bears the words "Local <br />Business Tax Receipt" and evidences that the person in whose name the document is issued has <br />complied with the provisions of this ordinance relating to the business tax. <br /> <br />Shall. The word "shall" is always mandatory and not merely directory. <br /> <br />Tax - 7he applicable occapatioaal License Tax Business Tax imposed pursuant to this <br />article. <br /> <br />Taxvaver - Anv person liable for taxes imposed under the provisions of this ordinance. <br />anv agent required to file and pav anv taxes imposed hereunder; and the heirs. successors, <br />assignees. and transferees of anv such person or agent. <br /> <br />Section 197-2. License Receipt required. <br /> <br />No Person, either directly or indirectly, shall, within the City limits, engage in or managc any <br />Business in the City for which a License Business Tax Receipt is required by this article for any <br />category without first obtaining the required License Business Tax Receipt for each such <br /> <br />2 <br />