§ 36.01. Definitions.

For the purpose of this chapter, the following words shall have the meaning ascribed to them in this section, unless the context requires otherwise:

(a)

Chief Administrative Officer shall mean the Chief Administrative Officer for the City of Orlando and his/her appointee or designee authorized to exercise any and all of the powers herein granted to the Chief Administrative Officer.

(b)

Economic Development Director shall mean the Economic Development Director for the City of Orlando and his/her appointee or designee authorized to exercise any and all of the powers herein granted to the Economic Development Director.

(c)

Inventory or Items of Inventory shall mean and include those chattels consisting of items commonly referred to as goods, wares, merchandise and stock which are held for sale, rental, or lease to others in the ordinary course of business. Annual inventory shall mean the dollar value of a business's ending inventory as of the end of the most recent completed fiscal year prior to March 31st of the current calendar year, calculated as follows: (1) the dollar value, at cost, of inventory on hand as of the beginning of the most recent completed fiscal year prior to March 31st of the current calendar year, plus (2) the dollar value, at cost, of inventory purchases made during the same fiscal year, and minus (3) the dollar value, at cost, of inventory out during the same fiscal year. The ending amount will be the dollar value of annual inventory which shall be reported for determination of the local business tax.

(d)

Business Tax Receipt, business tax receipt, or Receipt, shall mean and include the receipt or document to be issued by the Office of Permitting Services evidencing payment of the business tax.

(e)

Tax Year, Fiscal Year or Year shall mean and include the twelve (12) month period beginning on October 1st of each year and ending on September 30th of the following year.

(f)

Manufacturer shall mean any person engaged in business in this city, not otherwise designated herein as being specifically subject to a local business tax, who may, without a business tax receipt, sell at the place of manufacture the goods, wares and merchandise manufactured by said business at the place of manufacture. When such manufacturer sells at or from a different place or store other than the place of manufacture, it shall be considered as a merchant and the business tax shall be based on the Merchant—Retail/Wholesale Scale at such other place or store.

(g)

Merchandise shall mean any goods, wares, commodities or items more specifically enumerated herein which are bought, sold, rented or leased in the normal course of business or trade.

(h)

Merchant shall mean any person engaged in the business of selling merchandise at retail or wholesale. For the purpose of this chapter, 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; operators of manufacturing or processing plants selling only the products manufactured or processed therein; milk and dairy products distributors; sellers of motor vehicles; peddlers of fuel oil, gasoline, L.P. gas, or produce; and operators of restaurants, cafes, cafeterias, caterers or hotels.

(i)

Number of Workers. In those instances in this Chapter wherein the business tax is based upon "number of workers," the "number of workers" shall be determined by adding: (1) the total number of paychecks issued for all full-time and part-time personnel, inclusive of non-professionals, principals and partners who worked for the business, occupation or profession during the previous calendar year, divided by the number of pay periods in that calendar year; and (2) the number of compensated agents and representatives, including, but not limited to, Real Estate Agents, Insurance Agents and Securities Agents. The number of compensated agents and representatives to be reported shall be all those having performed services on behalf of the business, occupation or profession on a normal business day 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.

(j)

Person shall mean and include all individuals and all domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, trusts and societies engaged in any business, occupation or profession subject to the provisions of this chapter.

(k)

Professional shall mean any person engaged in any business, occupation or profession as enumerated in Section 36.35.(199) but not limited to the same and any person required to maintain an active and valid State of Florida, Department of Business and Professional Regulation, regulatory license, permit, or certificate.

(l)

Sale shall mean the transfer of ownership or title, or possession, transfer, exchange or barter, whether conditional or otherwise, for consideration.

(m)

Temporary Employee shall mean any person who works for any business, occupation or profession receiving consideration for such work or services from said business, occupation or profession and is not an employee of a temporary employment service or agency, labor pool, job service or agency. Such person shall be included in the "number of workers" as defined in this section.

(Ord. of 8-13-1973, § 1; Ord. of 2-25-1991, Doc. #24607; Ord. of 10-19-1992, Doc. #26092; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, §§ 1, 2, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)