40.03(A) Exemptions for certain disabled
, the aged and widows with minor dependents.
40.03(A)(1) All disabled
physically incapable of manual labor, widows with minor dependents, and
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 $1,000.00, may engage in any
without being required to pay a
. The exemption provided by this Section shall be allowed only upon the certificate of the county physician, or other reputable physician, that the
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
over 65 years of age, proof of the right to the exemption shall be made. Any
entitled to the exemption provided by this Section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a
that 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.
40.03(A)(2) Neither this nor any other
exempts any
from the payment of any amount required by
for the issuance of a license to sell intoxicating Liquors or malt and vinous beverages.
granted a
under this Section shall not be exempt from the other provisions of this Chapter or the
.
40.03(B) Nonresident temporary or transitory services exemption. Any engaging in a
regulated by the Department of
and Professional Regulation who has paid a
for the current year to the county or municipality in the state where the ’s permanent
location or branch office is maintained, shall be exempt from obtaining a
from the , for performing work or services on a temporary or transitory basis in the .
40.03(C) Charitable organization exemption.
40.03(C)(1) A
is not 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.
40.03(C)(2) A
that is a nonprofit “
” as defined in the
, and is therefore not a “
” subject to payment of a
, or a
that qualifies for the charitable organization exemption in this Section, shall be exempt from payment of a
upon filing a sworn statement to the
, under penalty of perjury and on a form provided by the
, that such
:
40.03(C)(2)(a) Is a nonprofit “
” as defined in the
; or
40.03(C)(2)(b) Qualifies for the charitable organization exemption in § 40.03(C)(1) of the
.
40.03(D) Religious exemption. This Chapter does not require a
for practicing the religious tenets of any church.
40.03(E) Motor vehicle exemption. Vehicles used by any receipted under this Chapter for the sale and delivery of tangible personal property at wholesale or retail from his or her place of
on which a
is paid may not be construed to be separate places of
, and a
shall not be levied on such vehicles or the operators thereof as salespersons or otherwise, any other
to the contrary notwithstanding.
40.03(F) Veteran’s credit. Any honorably discharged veteran of any branch of the armed forces of the United States who is disabled from performing manual labor and a permanent resident of the shall receive a credit of $50.00 on any
granted under this Chapter. The unremarried spouse of a deceased disabled veteran of any war in which the United States armed forces participated is entitled to the same exemptions as the disabled veteran.
40.03(G) Real estate broker associate or sales associate exemption. Any individual licensed and operating as a real estate broker associate or sales associate, under F.S. Chapter 475 is not required to apply for, pay for or obtain a
.
(Ord. 2010-11, passed 10-4-2010; Am. Ord. 2012-16, passed 9-12-2012)