(A) All disabled persons physically incapable of manual labor, widows with minor dependents, and persons 65 years of age or older, with not more than one employee or helper, and who use their own capital only, not in excess of $1,000, may engage in any business or occupation in the counties in which they live without being required to pay a business tax.
(B) Any veteran of any war in which the United States armed forces participated who has been a resident of the state for one year, was honorably discharged from the service of the United States, and at the time of his application for a receipt has a rated service-connected disability shall, upon proof of his qualifications for exemption, be granted a receipt to engage in any business, profession, or occupation which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood, and for which the business tax does not exceed the sum of $50. Otherwise, he shall be entitled to an exemption to the extent of $50 on any receipt to engage in any business, profession, or occupation which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood when the business tax therefor is more than $50.
(C) Nothing in this chapter shall be construed to require a business tax receipt for practicing the religious tenets of any church.
(Ord. 12, passed 5-28-74; Am. Ord. 699, passed 7-21-94; Am. Ord. 1221, passed 10-19-06)
Statutory reference:
Exemption allowed cripples, invalids, and the like, see F.S. § 205.162
Exemption for disabled veterans, see F.S. § 205.171
Exemption for religious tenets, see F.S. § 205.191