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 Orlando
 Code of Ordinances
 Chapter 36. LICENSES
 Article I. IN GENERAL

  § 36.21. Nonprofit Organizations.  

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  • "Business," "Profession," and "Occupation" as used in this Chapter do not include the customary religious, charitable, or educational activities of nonprofit religious, nonprofit charitable, and nonprofit educational institutions in this state, which institutions that meet the requirements of the U.S. Internal Revenue Code section 501(c)(3) and are more particularly defined and limited as follows:

    (a)

    Religious Institutions shall mean 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 shall also mean church cemeteries.

    (b)

    Educational Institutions shall mean 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 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.

    (c)

    Charitable Institutions shall mean 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.

    Note: A business tax receipt is not required of any charitable, religious, fraternal, youth, civic, service, or other similar organization that makes occasional sales or engages in fundraising projects that are performed exclusively by the members thereof, and the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service activities of the organization. Associations organized to represent a group of profit making organizations or persons and who engage at least one worker shall be taxed as a business office and shall not be exempt under this section.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 5-10-2010, § 1, Doc. #1005101103)