Title 31 · Chapter 31 - LOCAL BUSINESS TAX AND MISCELLANEOUS BUSINESS REGULATIONS
Exemption allowed certain disabled persons, the aged, and widows with minor dependents
Section: 31-30
(a)
All disabled persons physically incapable of manual labor, widows with minor dependents, and persons 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, shall be allowed to engage in a business, profession or occupation without being required to pay for a BTR. The exemption provided by this section shall be allowed only upon the certification of a reputable physician, currently admitted to the practice of medicine in the State of Florida, 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 over 65 years of age, 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 BTR which shall have plainly stamped or written across the face thereof the face that it is issued under this section, and the reason for the exemption shall be written thereon.
(b)
In no event under this or any other law shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a BTR to sell intoxicating liquors or malt and vinous beverages.
(Ord. No. 10303, § 1, 7-23-87; Code 1980, § 31-5; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09)
State Law reference— Similar provisions, F.S. § 205.162.