(A) Any persons or entities entitled to exemptions or partial exemptions under the laws of the State of Florida shall be exempt from payment of the business tax to the city.
(B) No Business Tax shall be charged for the following:
(1) Honorably discharged wartime veterans who are permanent residents of the City of Palm Bay who carry on the business mainly by his or her personal efforts as the means of livelihood. Honorable Discharge Certificate required.
(2) Physically disabled person, incapable of manual labor, with no more than one (1) employee, using his or her own capital, which does not exceed $1,000.00. Physician Certificate of Disability from performing manual labor required.
(3) Spouse of an active duty military service member, who has relocated to the City of Palm Bay, pursuant to a permanent change of station order.
(4) Un-remarried spouse of an honorably discharged wartime veteran who is a permanent resident of the City of Palm Bay and who carries on his or her own business mainly by personal efforts as a means of livelihood. Honorable Discharge Certificate required.
(5) Low-income individual who is receiving public assistance as defined in Fla. Stat. 403.2553.
(6) Low-income individual with a household income less than 130 percent (130%) of the federal poverty level based on the current year's federal poverty guidelines.
(7) Person sixty-five (65) years of age or older with no more than one (1) employee, who uses his or her own capital, which does not exceed one thousand dollars ($1000.00). Proof of age required.
(C) Nothing in this subchapter shall be construed to require any farmer to pay a business tax to sell vegetables or fruits within the city, if such vegetables or fruits are the product of his or her own farm located within the state, as provided by state law.
(D) No business tax shall be required of any charitable, religious, fraternal, youth, civic, service or other similar organization that makes occasional sales or engages in fundraising projects that are performed exclusively by the members, and the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic, and service activities of the organization, as provided by state law.
(E) No business tax shall be required of a duly licensed mobile home manufacturer, or any employee of such dealer or manufacturer who performs set-up operations, as provided by state law.
(F) No business tax shall be required in order to practice the profession of pharmacy as provided by state law.
('74 Code, § 13-19) (Ord. 83-53, passed 9-15-83; Am. Ord. 95-38, passed 9-21-95; Am. Ord. 2006-136, passed 12-21-06; Am. Ord. 2018-27, passed 7-19-18; Am. Ord. 2020-24, passed 5-21-20; Am. Ord. 2023-51, passed 7-20-23)