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Chief License .Inspector: That .person appointed. by.the City Council
<br /> to administer the provisions of. this chapter.
<br /> Inventory:. . Items of inventory shall mean. and. include those chattels
<br /> consisting of items commonly referred to as goods, wares and.
<br /> merchandise (as well as' inventory) which are held: for sale, rental,
<br /> or lease to others in the ordinary course of business.
<br /> License .Year or Year:. "License .year" or "year" shall mean .and
<br /> include the twelve (12) .month period .beginning on October first.4S
<br /> of each year. and ending * September thirtieth of the following ,
<br /> year.
<br /> Merchandise: "Merchandise" shall mean any goods, wares, commodities
<br /> or items more specifically enumerated, herein which :are bought, ,sold,
<br /> rented or leased in the normal course of business or trade.
<br /> Merchant: Any person, firm ,or corporation engaged. in the business
<br /> of selling merchandise at retail or wholesale, including merchandise
<br /> . agencies, merchandise brokers, dealers, distributors, jobbers,
<br /> . buying clubs and: all .others whose' business includes that. sale of
<br /> merchandise; except a manufacturer. or...processor who creates or '
<br /> fabricates an entirely, new or different product. or article from
<br /> inventory. and . those businesses which. pay an additional occupational
<br /> license fee based .upon. the, number of. employees,. ,Vendors f of feed or
<br /> flour, : bottling works,_ .processors of bakery and dairy products,
<br /> stoneworks and. other persons who do not create an entirely new or
<br /> different article shall be .deemed merchants for the purposes of this
<br /> . chapter. . . •• . .
<br /> Merchant, retail: : Any merchant. who sells to the consumer. or for any
<br /> purpose, other_ than resale.
<br /> Merchant, wholesale: Any merchant who sells .to another for the
<br /> purpose of resale. Sales to governmental entities shall be
<br /> 111 .. considered wholesale sales. . , .
<br /> Occupation: Any person. who maintains a permanent business location
<br /> or. branch office within the City of Zephyrhills .for the privilege of
<br /> engaging in. or managing any occupation..within. the city; .or any.
<br /> person not maintaining a permanent business location or branch
<br /> office within the City of Zephyrhills who engages in any occupation
<br /> in the city, except a person engaging in those. activities upon which
<br /> an occupational license fee is prohibited by Section 8 of Article I
<br /> . of- the United.. States. Constitution or by., Florida .Statutes.., .
<br /> Person: Any individual, firm, - partnership, joint venture, syndicate
<br /> or other group or combination acting as a unit, association,
<br /> corporation, • estate,; trust,.'business. trust,.- trustee, , executor,
<br /> administrator, receiver or other fiduciary and shall include the
<br /> plural as well as the singular.
<br /> Profession:. Any person who maintains. a permanent business location
<br /> of branch office, within the City of Zephyrhills for the purpose of
<br /> engaging .in or managing any profession..within the .city; or any
<br /> person not maintaining a: p.ermanent business ,location or branch •
<br /> office within. the City of ..Zephyrhills who engages in any profession
<br /> -in the city; except a. person. engaging in those activities. upon which
<br /> .an occupational license fee is prohibited by Section 8 of Article I
<br /> of the United States Constitution or- by Florida Statutes.
<br /> Religious Institutions: Churches and ecclesiastical or
<br /> denominational organizations or established physical places for
<br /> worship in this state at which nonprofit .religious services and
<br /> activities are regularly conducted and carried on, and also church
<br /> .cemeteries.
<br /> Sale: "Sale" shall mean the transfer of ownership or title, or •
<br /> possession, transfer, exchange or barter, whether conditional or
<br /> otherwise, for a consideration.
<br /> SECTION 2: LICENSE AND PAYMENT OF LICENSE TAX BY CERTAIN PERSONS
<br /> REQUIRED. .
<br /> °'33.22PO116
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