§ 22-16. Exemptions from payment of tax.

(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 any business or occupation in the city without being required to pay for a receipt. The exemption provided by this section shall be allowed only upon the certificate of any physician licensed to do business in the county or any city in the county, 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 receipt which shall have plainly stamped or written across the face thereof the fact that it is issued under this section, and the reasons for the exemption shall be written thereon.

(b)

The following shall also be exempt from payment of a local business tax receipt:

(1)

State tax-supported or parochial, church and nonprofit private schools, colleges or universities conducting regular classes and courses of study required for accreditation by a membership in the Southern Association of Colleges and Secondary Schools, Department of Education or the Florida Council of Independent Schools. "Nonprofit libraries, art galleries and museums open to the public" are defined as educational institutions and eligible for exemption.

(2)

Charitable nonprofit corporations approved by Internal Revenue Code exemption 501(c)(3)(c) Any person or organization exempt from the payment of such local business tax receipt provided by this ordinance must comply with all applicable laws, ordinances and codes relating to the business, profession or occupation in which such person or organization is engaged.

(c)

Any person or organization exempt from the payment of such local business tax receipt provided by this article must comply with all applicable laws, ordinances and codes relating to the business, profession or occupation in which such person or organization is engaged.

(d)

This chapter does not require a business tax receipt for practicing the religious tenets of any church;

(e)

Any charitable, religious, fraternal, youth, civic, service or other such organization when the organization makes occasional sales or engages in fundraising 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;

(f)

A duly licensed mobile home dealer or a duly licensed mobile home manufacturer, or an employee of such dealer or manufacturer, who performs setup operations as defined in F.S. § 320.822 shall not be required to obtain a receipt to engage in such operations. However, such dealer or manufacturer shall be required to obtain a receipt for his permanent business location or branch office if such location or office is within the city;

(g)

Any natural person for the privilege of engaging in the selling of farm, aquaculture, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products, or products manufactured there from, except intoxicating liquors, wine, or beer, when such products were grown or produced by such natural person in the state.

(h)

A wholesale farmers' produce market has the right to pay a local business tax of not more than $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 local business tax receipt to so engage.

(i)

Any disabled veteran of any war or their unmarried spouses shall be entitled to the exemptions provided by F.S. § 205.171, upon meeting the requirements of said section.

(j)

Any other person entitled to an exemption by state law.

(k)

Any person or organization exempt from the requirement of a local business tax receipt provided by this ordinance shall comply with all applicable laws, ordinances and codes relating to the business, activity or operation in which such person or organization is engaged.

(l)

In no event under this section or any other section 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 receipt to sell intoxicating liquors or malt and vinous beverages.

(m)

The city manager or designated appointee shall have the authority to grant a request to waive any fee, penalty, or portion thereof. Such request must be in writing stating reasons and conditions for granting such a waiver and submitted at time of application for local business tax receipt.

(Ord. No. 10-2007, § 1, 6-4-2007; Ord. No. 05-2009, § 1, 3-16-2009)