§ 111.64. Veterans.

(a)

Any bona fide, permanent resident elector of the state and this city 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, or the like, who was honorably discharged from the service of the United States, and who at the time of his or her application for the business tax receipt as hereinafter mentioned is disabled from performing manual labor shall, upon sufficient identification, proof of being a permanent resident elector in the state and this city, and production of an honorable discharge from the service of the United States:

(1)

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

(2)

Be entitled to an exemption to the extent of $50.00 on any business tax receipt to engage in any business or occupation which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood when the tax receipt for such business or occupation shall be more than $50.00. The exemption heretofore referred to shall extend to and include the right of the receipt holder to operate an automobile-for-hire 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 receipt holder, is being operated by him or her as a means of livelihood, the proper tax for the operation of such motor vehicle for private use has been applied for and attached to the motor vehicle, and the proper taxes therefore paid.

(b)

When any such person shall apply for a tax receipt to conduct any business or occupation for which the tax as fixed exceeds the sum of $50.00, the remainder of the tax in excess of $50.00 shall be paid.

(c)

The business tax division shall issue to such persons as may be entitled hereunder a tax receipt pursuant to the foregoing provision and subject to the conditions thereof. Such tax receipt when issued shall be marked across the face thereof "Veterans Exempt Tax Receipt-Not Transferable." Before issuing the same, proof shall be duly made in each case that the applicant is entitled under the conditions of this section to receive the exemption herein provided for. The proof may be made by establishing to the satisfaction of the business tax division, by means of certificate of honorable discharge or certified copy thereof, that the applicant is a veteran within the purview of this section and by exhibiting:

(1)

A certificate of government-rated disability to an extent of ten percent or more;

(2)

The affidavit or testimony of a reputable physician who personally knows the applicant and who makes oath that the applicant is disabled from performing manual labor as a means of livelihood;

(3)

The certificate of the veteran's service officer of the county in which the applicant lives, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is disabled and entitled to receive a tax receipt within the meaning and intent of this section;

(4)

A pension certificate issued to him or her by the United States by reason of such disability; or

(5)

Such other reasonable proof as may be required by the business tax division to establish the fact that such applicant is so disabled.

(d)

All tax receipts issued under this section shall be in the same general form as other tax receipts and shall expire at the same time as such other tax receipts are fixed to expire.

(e)

All tax receipts 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 tax receipt, or who has fraudulently received any transfer of a tax receipt issued to another, and has thereafter engaged in any business or occupation requiring a tax receipt under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required tax receipt under the laws of the state. Such tax receipt shall not be issued in any city other than the city wherein said veteran is a bona fide resident citizen elector, unless such veteran applying therefore shall produce to the business tax division a certificate of the tax collector of his or her home city to the effect that no exemption has been granted to such veteran in his or her home city under the authority of F.S. 205.171.

(f)

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. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)