§ 46-53. Exemptions.

Exemption from the payment of the local business tax set forth herein shall be allowed in those cases provided for in this article, and in the following cases as provided for by Florida Statutes:

(1)

Disabled veterans, as defined by Florida Statutes, and the unmarried spouse of the deceased disabled veteran of any war in which the United States Armed Forces participated, exempted up to $50.00 annually.

(2)

Persons with a confirmed disability or physical impairment not capable of manual labor, widows with minor dependents, and persons 65 years of age or older, who meet the requirements of the Florida Statutes.

(3)

Charitable, religious, fraternal, civil, and service organizations who are chartered as nonprofit organizations by the State of Florida, and who have a valid federal tax exemption number, may upon approval of their request on their application, be exempt from a fee for their city local business tax receipt. This section shall not apply to the certificate of use, licensing and sale of alcoholic beverage.

(Ord. No. 98-35, § 1(113.22), 1-5-99; Ord. No. 2008-06, § 3, 9-16-08)