Definition of a business

(1) For the purpose of this Act, a “business” is taken to include the following activities, whether or not carried on for pecuniary profit– (a) a trade, profession or vocation; (b) an activity that involves or is intended to involve, in whole or in part, the supply of goods or services to another person; (c) an activity that involves or is intended to involve the supply of membership, facilities, or advantages to its members by a club, association, or organization, including a strata corporation; (d) an activity involving the admission of persons to any premises. (2) The following activities shall not be considered to constitute a business or part of a business21 (a) the supply to its members, by a body having objects in the public domain that are of a political, religious, philanthropic, philosophical, or patriotic nature, of the right to participate in its management or receive reports on its activities; (b) an engagement, occupation, or employment under a contract of service or as a director of a company except where, in carrying on any business, the person accepts an office and supplies services as the holder of that office, in which case those services shall be regarded as being supplied in the course of, or furtherance of the business; (c) an activity carried on by an individual as a private recreational pursuit or hobby; (d) an activity carried on by a person other than an individual which, if carried on by an individual, would fall within paragraph (c); (e) subject to the approval of the Minister, an activity to the extent that it involves a supply of goods without charge by the Government of a country other than Belize, an international institution, an individual, or a group of individuals, to assist the economic development of Belize; (f) subject to the approval of the Minister, an activity to the extent that it involves the supply of goods or services using funds provided under grant agreements with external donor agencies, or funds borrowed from external financial institutions by the Government, or under a Government Guarantee, to assist the economic development of Belize; 22 (g) an activity involving the supply of goods or services by a government entity to the extent, if any, that the entity or the activity may, from time to time, be specified by the Minister. (3) Anything done in connection with the commencement or termination of a business shall, for the purposes of this Act, be regarded as done in the course of, or furtherance of, the business.