(A) It shall be unlawful for any person, either directly or indirectly, to conduct any business or nonprofit enterprise, or to use in connection therewith any vehicle, premises, machine, or device, in whole or in part, for which a local business tax receipt or permit is required by this chapter or any other chapter of this code, without a local business tax receipt or permit therefor being first procured and kept in effect at all such times as required by this chapter and other provisions of this code, and paying the required tax or fee therefor.
('69 Code, § 11-4)
(B) Exemption from the payment of the local business tax set forth in this chapter shall be allowed in such cases as are provided for in this chapter, and in the following cases as provided for by the laws of this state:
(1) Disabled veterans of the Spanish- American War, World War I, or World War II, and widows of those deceased veterans.
(2) Confirmed disabled persons, deaf and dumb persons, invalids physically incapable of manual labor, widows with minor dependents, and persons 65 years of age or older.
(3) Growers of farm and grove products, in connection with the growth and sale of those products, when sold by the grower.
('69 Code, § 11-8)
(C) The City Clerk shall require each applicant who wishes to seek the benefits of the exemptions from local business taxes, to make an affidavit setting out his disability, his financial condition, and the source of his income before the local business tax receipt shall be issued. Any person making a false affidavit and procuring a free privilege local business tax receipt thereby shall be guilty of perjury and punished under the law.
('69 Code, § 11-9)
(Ord. 171, passed 11-13-67; Am. Ord. 777, passed 2-5-86; Am. Ord. 1576, passed 4-18-07) Penalty, see § 115.99
Statutory reference:
Exemptions allowed disabled persons, see F.S. § 205.162
Exemptions allowed disabled veterans, see F.S. § 205.171