Exemptions allowed disabled veterans of any war or their unremarried spouses

(a)

Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any of the periods specified in F.S. § 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 conflicts, crises, etc., who was honorably discharged from the service of the United States, and who at the time of his or her application for a BTR as hereinafter mentioned shall be disabled from performing manual labor shall, upon sufficient identification, proof of being a permanent resident elector of the State of Florida, and production of an honorable discharge from the military service of the United States:

(1)

Be granted a BTR to engage in any business, profession or occupation in the city which may be carried on mainly through the personal efforts of the complyee as a means of livelihood and for which the BTR does not exceed the sum of $50.00 for each without payment of any BTR otherwise provided for by law;

(2)

Be entitled to an exemption to the extent of $50.00 on any BTR to engage in any business, profession or occupation in the state which may be carried on mainly through the personal efforts of the BTR holder as a means of livelihood when the state, county, or municipal BTR for such business, profession or occupation shall be more than $50.00. The exemption heretofore referred to shall extend to and include the right of BTR 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 BTR holder and is being operated by him or her as a means of livelihood and that the proper BTR 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 BTR Holder.

(b)

When any such person shall apply for a BTR to conduct any business, profession or occupation for which the BTR shall exceed the sum of $50.00, the remainder of such BTR in excess of $50.00 shall be paid by him/her.

(c)

Reasonable proof not inconsistent with F.S. § 205.171(3) shall be shown to establish the fact that the applicant is disabled.

(d)

BTRs issued under this section shall be in the same general form as other BTR issued under this article and shall expire at the same time as such other BTR issued under this article.

(e)

All BTRs 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 BTR, or who has fraudulently received any transfer of a BTR issued to another, and has thereafter engaged in any business, profession or occupation requiring a BTR under color thereof shall be subject to prosecution as for engaging in a business, profession or occupation without having the required BTR under the laws of this state and of the city. Such BTR shall not be issued in any county other than the county wherein the veteran is a bona fide resident citizen elector, unless such veteran applying therefore shall produce to the tax collecting authority in such county a certificate of the tax collector of his or her home county to the effect that no exemption from BTR has been granted to such veteran in his or her home county under the authority of this section.

(f)

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.

(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.

(Ord. No. 10303, § 1, 7-23-87; Code 1980, § 31-6; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09; Ord. No. 13676, § 2, 4-27-17)

State Law reference— Similar provisions, F.S. § 205.171.