§ 110.114. EXEMPTIONS.

(A)

The following categories shall be exempt from the local business tax requirements set forth in this Chapter:

(1)

Disabled Persons, Aged Persons, Widows with Minors.

(a)

All disabled persons physically incapable of manual labor, widows with minor dependents, and persons sixty-five (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 one thousand dollars ($1,000.00), shall be allowed to engage in any business or occupation without being required to pay for a license. The exemption provided by this Section shall be allowed only upon the certificate of a 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 sixty-five (65) years of age or older, 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 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.

(b)

In no event shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by State law for the issuance of a receipt to sell intoxicating liquors or malt and vinous beverages.

(2)

Disabled Veterans of Any War or Their Unremarried Spouses. Any bona fide, permanent, resident elector of the City who served as an officer or enlisted person during any of the periods specified in F.S. Section 1.01(15) 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 conflict crisis or 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 receipt shall be disabled from performing manual labor shall, upon sufficient identification, proof of being a permanent resident elector in the City, and production of an honorable discharge from the service of the United States:

(a)

Be granted a receipt to engage in any business or occupation in the City which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood and for which the City local business tax does not exceed the sum of fifty dollars ($50.00) for each without payment of any local business tax otherwise provided for by law; or be entitled to an exemption to the extent of fifty dollars ($50.00) on any receipt to engage in any business or occupation in the City which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood when the City local business tax for such business occupation shall be more than fifty dollars ($50.00). The exemption heretofore referred to shall extend to and include the right of the receipt holder 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 receipt holder and is being operated by him or her as a means of livelihood and that the proper local business tax 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 receipt holder.

(b)

When any such person shall apply for a receipt to conduct any business or occupation for which either the City local business tax exceeds the sum of fifty dollars ($50.00), the remainder of such local business tax in excess of fifty dollars ($50.00) shall be paid by him in cash.

(c)

The City shall issue to such persons as may be entitled hereunder a receipt pursuant to the foregoing provision and subject to the conditions thereof. Such receipt when issued shall be marked across the face thereof "Veterans Exempt Receipt Not Transferable." Before issuing the same, 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 City by means of a 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 ten (10) percent 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 County service officer, 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 receipt within the meaning and intent of this Section;

(4)

A pension certificate issued to him or her by the United States by reason of disability; or

(5)

Such other reasonable proof as may be required by the City to establish the fact that such applicant is so disabled.

(d)

All receipts issued under this Section shall be in the same general form as other municipal receipts and shall expire at the same time as such other receipts expire.

(e)

All receipts obtained under the provisions of this Section by the commission of fraud 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 shall be subject to prosecution as for engaging in a business or occupation without having the required receipt. Such receipt shall not be issued for any veteran who resides in any other City, unless such veteran applying therefore shall produce a certificate of the tax collector of his or her home City to the effect that no exemption from receipt has been granted to such veteran in his or her home City under the authority of this division.

(f)

In no event shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by State law for the issuance of a license to sell intoxicating liquors or malt and vinous beverages.

(g)

The unremarried 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.

(3)

Motor Vehicles. Vehicles used by any receipt holder under this Chapter for the sale and delivery of tangible personal property, at either wholesale or retail, from his place of business on which a local business tax is paid shall not be construed to be separate places of business, and no local business tax shall be levied on such vehicles or the operators thereof, as salespersons or otherwise.

(4)

Exemption for Farming and Similar Activities.

(a)

No local business tax receipt shall be required of any natural person for the privilege of engaging in the selling of farm, agricultural, grove, horticultural, floricultural, tropical piscicultural or tropical fish farm products, or products manufactured therefore, except intoxicating liquors, wine or beer, when such products were grown or produced by that natural person in the City.

(b)

A wholesale farmers' produce market shall have the right to pay a tax of not more than two hundred dollars ($200.00) 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 receipts to so engage.

(c)

The farmer or grower shall present to the Chief Building Official or his designee sufficient proof, by affidavit, that the produce he offers for sale was produced on his own farm or grove, or from the waters (the buyer of produce in ground or fruit on trees, or the buyer or lessee of trees bearing fruit in the course of maturing shall not be construed as a farmer or grower); whereupon the Chief Building Official or his designee shall register that farmer or grower in a book kept for that purpose, showing the number of the Registration, the name, age, place of residence and location of the farm or grove of that farmer or grower, and issue to him a permit signed by the Chief Building Official or his designee showing the registration. The permit must be displayed by the farmer or grower in a conspicuous place on the vehicle from which he offers produce for sale.

(5)

Religious Tenets. Nothing in this Chapter shall be construed to require a receipt for practicing the religious tenets of any church.

(6)

Charitable Organizations, Occasional Sales, Fund Raising and the Like. No local 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.

(7)

Mobile Home Setup Operations. No local business tax receipt shall be required for any mobile home dealer, duly licensed mobile home manufacturer, or an employee of such dealer or manufacturer, who performs setup operations as operations are defined in F.S. Section 320.822. However, such dealer or manufacturer shall be required to obtain a receipt for his permanent business location or branch office, which receipt shall not require for its issuance any conditions other than those required by F.S. Chapter 320.

(B)

Applications to the Building Official for any gratis license covered under division (A) of this Section shall be made in the form of a sworn affidavit executed by the applicant setting forth those facts necessary to establish the applicant's right to a gratis license.

(Ord. No. 63-06, § 1, passed 11/21/06)