(a) Certain disabled persons, the aged, and widows with minor dependents.
(1) 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, shall be allowed to engage in any business or occupation in Melbourne Beach without being required to pay a business tax. The exemption provided by this section shall be allowed only upon the certificate of the county physician, or other reputable physician that the applicant claiming the exemption is disabled, the nature and extent of the disability being specified therein, and in case the exemption is claimed by a widow with minor dependents, or a person over 65 years of age, proof of the right to the exemption shall be made. Any person entitled to the exemption provided by this section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a business tax receipt which shall have plainly stamped or written across the face thereof the fact that it is issued under this section, and the reason for the exemption shall be written thereon.
(2) In no event under this or any other law shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a business tax receipt to sell intoxicating liquors or malt and vinous beverages.
(b) Disabled veterans of any war or their un-remarried spouses.
(1) Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any of the periods specified in Section 1.01(14), Florida Statutes in the Armed Forces of the United States, National Guard, or United States Coast Guard or Coast Guard Reserve, or any temporary member thereof who has actually been or may hereafter be reassigned by the Air Force, Army, Navy, Coast Guard or Marines to active duty during any war, declared or undeclared, armed conflicts, crises and the like, who was honorably discharged from the service of the United States and who, at the time of his or her application for a business tax certificate as hereinafter mentioned, shall be disabled from performing manual labor shall, upon sufficient identification, proof of being a permanent resident elector in the state and production of an honorable discharge from the service of the United States:
(A) Be granted a business tax receipt to engage in any business or occupation which may be carried on mainly through the personal efforts of the exempt payee as a means of livelihood and for which the state, county or municipal license does not exceed the sum of $50 for each without payment of any business tax otherwise provided for by law; or
(B) Be entitled to an exemption to the extent of $50 on any business tax to engage in any business or occupation in the state which may be carried on mainly through the personal efforts of the person as a means of livelihood when the state, county or town tax for such business or occupation shall be more than $50. The exemption heretofore referred to shall extend to and include the right of the person to operate an automobile-for-hire of not exceeding five passenger capacity, including the driver, when it shall be made to appear that such automobile is bona fide owned or contracted to be purchased by the person and is being operated by him or her as a means of livelihood and that the proper license for the operation of such motor vehicle for private use has been applied for and attached to said motor vehicle and the proper fees therefore paid by the licensee.
(2) When any such person shall apply for the right to conduct any business or occupation for which the town tax as fixed by law shall exceed the sum of $50, the remainder of such tax in excess of $50 shall be paid in cash.
(3) (A) The town shall issue to such persons as may be entitled hereunder a business tax receipt pursuant to the foregoing provision and subject to the conditions thereof. Such tax receipt when issued shall be marked across the face thereof “Veterans Exempt Receipt Not Transferable.” Before issuing the receipt, proof shall be duly made in each case that the applicant is entitled under the conditions of this law to receive the exemption herein provided for. The proof may be made by establishing to the satisfaction of the town by means of certificate of honorable discharge or certified copy thereof that the applicant is a veteran within the purview of this section and by exhibiting:
1. A certificate of government- rated disability to an extent of 10% or more;
2. The affidavit or testimony of a reputable physician who personally knows the applicant and who makes oath that the applicant is disabled from performing manual labor as a means of livelihood;
3. The certificate of the veteran’s service officer of the county in which applicant lives, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is disabled and entitled to receive a license within the meaning and intent of this division;
4. A pension certificate issued to him or her by the United States by reason of such disability; or
5. Such other reasonable proof as may be required by the tax collecting authority to establish the fact that such applicant is so disabled.
(B) All receipts issued under this section shall be in the same general form as other state, county and municipal licenses and shall expire at the same time as such other licenses are fixed by law to expire.
(4) All receipts obtained under the provisions of this section by the commission of fraud upon the town shall be deemed null and void. Any person who has fraudulently obtained any such receipt or who has fraudulently received any transfer of a receipt issued to another and has thereafter engaged in any business or occupation requiring a receipt under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required receipt under the laws of the state and this chapter.
(5) In no event, under this or any other law, shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a license to sell intoxicating liquors or malt and vinous beverages.
(6) The un-remarried spouse of the deceased disabled veteran of any war in which the United States Armed Forces participated will be entitled to the same exemptions as the disabled veteran.
(c) Motor vehicles. Vehicles used by any person receipted under this chapter for the sale and delivery of tangible personal property at either wholesale or retail from his or her place of business on which a business tax is paid shall not be construed to be separate places of business and a business tax may not be levied on such vehicles or the operator thereof as salesperson or otherwise by the town, any other law to the contrary notwithstanding.
(d) Farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural and tropical fish farm products.
(1) No business tax receipt shall be required of any natural person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural or tropical fish farm products, or products manufactured therefrom, except intoxicating liquors, wine or beer when such products were grown or produced by such natural person in the state.
(2) A wholesale farmers’ produce market may pay a tax of not more than $200 for a receipt that will entitle the market’s stall tenants to engage in the selling of agricultural and horticultural products therein, in lieu of such tenants being required to obtain individual local business tax receipts to so engage.
(e) Religious tenets. Nothing in this chapter shall be construed to require a business tax receipt for practicing the religious tenets of any church.
(§ 205.191, Fla. Stat.)
(f) Charitable organizations; occasional sales, fund raising. No business tax receipt shall be required of any charitable, religious, fraternal, youth, civic, service or other such organization when the organization makes occasional sales or engages in fund-raising projects when the projects are performed exclusively by the members thereof and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service activities of the organization.
(§ 205.192, Fla. Stat.) (Ord. 2007-04, adopted 6-6-07)