Terms Used In Florida Statutes > Chapter 343 > Part II - Central Florida Regional Transportation Authority

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Authority: means the Central Florida Regional Transportation Authority. See Florida Statutes 343.62
• Board: means the governing body of the authority. See Florida Statutes 343.62
• Business: means any activity engaged in by any person, or caused to be engaged in by him or her, with the object of private or public gain, benefit, or advantage, either direct or indirect. See Florida Statutes 212.02
• Certificate: means a Florida Certificate of Forwarding Agent Address. See Florida Statutes 212.06
• Commuter railroad: means a complete system of tracks, stations, parking facilities, and rolling stock necessary to effectuate medium-distance to long-distance passenger rail service to or from the surrounding regional municipalities. See Florida Statutes 343.62
• consumption: include the sale, use, storage, or consumption of all tangible advertising materials imported or caused to be imported into this state. See Florida Statutes 212.02
• Contract: A legal written agreement that becomes binding when signed.
• cooperating state: means a state determined by the executive director of the department to cooperate satisfactorily with this state in collecting taxes on remote sales. See Florida Statutes 212.06
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Cost price: means the actual cost of articles of tangible personal property without any deductions therefrom on account of the cost of materials used, labor or service costs, transportation charges, or any expenses whatsoever. See Florida Statutes 212.02
• dealer: as used in this chapter , includes every person who manufactures or produces tangible personal property for sale at retail; for use, consumption, or distribution; or for storage to be used or consumed in this state. See Florida Statutes 212.06
• Delivery network company: means a person who maintains a website or mobile application used to facilitate delivery services, the sale of local products, or both. See Florida Statutes 212.05965
• Delivery network courier: means a person who provides delivery services through a delivery network company website or mobile application using a personal means of transportation, such as a motor vehicle as defined in…. See Florida Statutes 212.05965
• Delivery services: means the pickup and delivery by a delivery network courier of one or more local products from a local merchant to a customer, which may include the selection, collection, and purchase of the local product in connection with the delivery. See Florida Statutes 212.05965
• department: means the Department of Revenue. See Florida Statutes 212.02
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Facilitating: means preparation for or arranging for export. See Florida Statutes 212.06
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fixtures: means items that are an accessory to a building, other structure, or land and that do not lose their identity as accessories when installed but that do become permanently attached to realty. See Florida Statutes 212.06
• Forwarding agent: means a person or business whose principal business activity is facilitating for compensation the export of property owned by other persons. See Florida Statutes 212.06
• Fractional aircraft ownership program: means a program that meets the requirements of 14 C. See Florida Statutes 212.02
• Gross sales: means the sum total of all sales of tangible personal property as defined herein, without any deduction whatsoever of any kind or character, except as provided in this chapter. See Florida Statutes 212.02
• in the state: means within the state boundaries of Florida as defined in…. See Florida Statutes 212.02
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• lease or rental: means only the net amount of rental involved. See Florida Statutes 212.02
• License: as used in this chapter with reference to the use of real property, means the granting of a privilege to use or occupy a building or a parcel of real property for any purpose. See Florida Statutes 212.02
• Local merchant: means a kitchen, a restaurant, or a third-party merchant, including a grocery store, retail store, convenience store, or business of another type, which is not under common ownership or control of the delivery network company. See Florida Statutes 212.05965
• Local product: means any tangible personal property, including food but excluding freight, mail, or a package to which postage has been affixed. See Florida Statutes 212.05965
• Marketplace: means any physical place or electronic medium through which tangible personal property is offered for sale. See Florida Statutes 212.05965
• Marketplace provider: means a person who facilitates a retail sale by a marketplace seller by listing or advertising for sale by the marketplace seller tangible personal property in a marketplace and who directly, or indirectly through agreements or arrangements with third parties, collects payment from the customer and transmits all or part of the payment to the marketplace seller, regardless of whether the marketplace provider receives compensation or other consideration in exchange for its services. See Florida Statutes 212.05965
• Marketplace seller: means a person who has an agreement with a marketplace provider that is a dealer under this chapter and who makes retail sales of tangible personal property through a marketplace owned, operated, or controlled by the marketplace provider. See Florida Statutes 212.05965
• Member: means the individuals constituting the board. See Florida Statutes 343.62
• NAICS: means those classifications contained in the North American Industry Classification System as published in 2007 by the Office of Management and Budget, Executive Office of the President. See Florida Statutes 212.06
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: includes any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit and also includes any political subdivision, municipality, state agency, bureau, or department and includes the plural as well as the singular number. See Florida Statutes 212.02
• Personal property: All property that is not real property.
• political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 1.01
• Principal business activity: means the activity from which the person or business derives the highest percentage of its total receipts. See Florida Statutes 212.06
• Public transportation: means transportation of goods and passengers for hire, as a charter service, or without charge, by means, without limitation, of a street railway, elevated railway or fixed guideway, commuter railroad, subway, motor vehicle, motor bus, and any bus, truck, or other means of conveyance operating as a common carrier or otherwise. See Florida Statutes 343.62
• Public transportation facilities: means property, equipment, or buildings that are acquired, built, installed, or established for public transportation systems. See Florida Statutes 343.62
• Public transportation system: means , without limitation, a combination of real and personal property, structures, improvements, buildings, terminals, parking facilities, equipment, plans, and rights-of-way, public rail and fixed guideway transportation facilities, rail or fixed guideway access to, from, or between other transportation terminals, and commuter railroads and commuter rail facilities, or any combination thereof or addition thereto, used, directly or indirectly, useful or convenient for the purpose of public transportation by automobile, truck, bus, rapid transit vehicle, light rail, or heavy rail. See Florida Statutes 343.62
• qualified motion picture: means all or any part of a series of related images, either on film, tape, or other embodiment, including, but not limited to, all items comprising part of the original work and film-related products derived therefrom as well as duplicates and prints thereof and all sound recordings created to accompany a motion picture, which is produced, adapted, or altered for exploitation in, on, or through any medium or device and at any location, primarily for entertainment, commercial, industrial, or educational purposes. See Florida Statutes 212.06
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Real property: means the surface land, improvements thereto, and fixtures, and is synonymous with "realty" and "real estate. See Florida Statutes 212.02
• rental: means leasing or renting of living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps and real property, the same being defined as follows:
  (a) Every building or other structure kept, used, maintained, or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay to transient or permanent guests or tenants, in which 10 or more rooms are furnished for the accommodation of such guests, and having one or more dining rooms or cafes where meals or lunches are served to such transient or permanent guests; such sleeping accommodations and dining rooms or cafes being conducted in the same building or buildings in connection therewith, shall, for the purpose of this chapter, be deemed a hotel. See Florida Statutes 212.02
• retail sale: includes a remote sale as defined in…. See Florida Statutes 212.02
• Retailer: means and includes every person engaged in the business of making sales at retail or for distribution, or use, or consumption, or storage to be used or consumed in this state. See Florida Statutes 212.02
• Sale: means and includes:
  (a) Any transfer of title or possession, or both, exchange, barter, license, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. See Florida Statutes 212.02
• sale at retail: means a sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property or services taxable under this chapter, and includes all such transactions that may be made in lieu of retail sales or sales at retail. See Florida Statutes 212.02
• Sales price: means the total amount paid for tangible personal property, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service cost, interest charged, losses, or any other expense whatsoever. See Florida Statutes 212.02
• Statute: A law passed by a legislature.
• Storage: means and includes any keeping or retention in this state of tangible personal property for use or consumption in this state or for any purpose other than sale at retail in the regular course of business. See Florida Statutes 212.02
• Substantial number of remote sales: means any number of taxable remote sales in the previous calendar year in which the sum of the sales prices, as defined in…. See Florida Statutes 212.0596
• Tangible personal property: means and includes personal property which may be seen, weighed, measured, or touched or is in any manner perceptible to the senses, including electric power or energy, boats, motor vehicles and mobile homes as defined in…. See Florida Statutes 212.02
• travel agency services: means arranging, booking, or otherwise facilitating for a commission, fee, or other consideration vacation or travel packages, rental cars, or other travel reservations; tickets for domestic or foreign travel by air, rail, ship, bus, or other mode of transportation; or hotel or other lodging accommodations. See Florida Statutes 212.05965
• Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, or interest therein, except that it does not include the sale at retail of that property in the regular course of business. See Florida Statutes 212.02