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Code · Florida · Title XIV — Taxation and Finance · Chapter 205

205.055 Exemptions; veterans, spouses of veterans and certain servicemembers, and low-income persons.

220 words·~1 min read·/fl/title-xiv/chapter-205/205-055·

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(1)The following persons are entitled to an exemption from a business tax and any fees imposed under this chapter:
(a)A veteran of the United States Armed Forces who was honorably discharged upon separation from service, or the spouse or unremarried surviving spouse of such a veteran.
(b)The spouse of an active duty military servicemember who has relocated to the county or municipality pursuant to a permanent change of station order.
(c)A person who is receiving public assistance as defined in s. 409.2554 .
(d)A person whose household income is below 130 percent of the federal poverty level based on the current year’s federal poverty guidelines.
(2)A person must complete and sign, under penalty of perjury, a Request for Fee Exemption to be furnished by the local governing authority and provide written documentation in support of his or her request for an exemption under subsection (1).
(3)If a person who is exempt under subsection
(1)owns a majority interest in a business with fewer than 100 employees, the business is exempt. Such person must complete and sign, under penalty of perjury, a Request for Fee Exemption to be furnished by the local governing authority and provide written documentation in support of his or her request for an exemption for the business under this subsection.
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