§ 42-180. Exemptions.

(a)

Generally. The persons or businesses given in subsections (b)—(i) of this section are exempt from either obtaining a local business tax receipt or paying a tax to obtain a local business tax receipt.

(b)

Motor vehicles. Vehicles used by any person licensed under this article for the sale or delivery of tangible personal property from their place of business on which a local business tax receipt is paid shall not be construed to be separate places of business, and no local business tax receipt shall be required for such vehicles or the operators thereof as provided under F.S. § 205.063.

(c)

Farm products. No local business tax receipt shall be required of any person for the selling of farm products manufactured therefrom, except alcoholic beverages as defined and regulated under this Code when such products were grown or produced by such person, as provided under F.S. § 205.064.

(d)

Nonresident persons regulated by the department of business and professional regulation. No person engaged in or managing a business, profession or occupation regulated by the department of business and professional regulation that performs work or services on a temporary or transitory basis in the city, when that person has paid for a local business tax receipt for the current year to the county or municipality in the state where their permanent business location or branch office is maintained, shall be required to register or obtain a local business tax receipt from the city as provided under F.S. § 205.065.

(e)

Certain disabled persons, the aged and widows with minor dependents. 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 obtain a local business tax receipt without paying the required tax. Proof of such exemption, as provided for under F.S. § 205.162, shall be furnished to the city. The local business tax receipt issued by the city shall plainly state such exemption and the reason for such exemption. The exemption provided under this subsection shall not apply to the selling of alcoholic beverages as defined and regulated under this Code.

(f)

Disabled veterans. All disabled veterans or the unremarried spouses of a deceased disabled veteran engaged in any business or occupation that may be carried on mainly through the personal efforts of the local business tax receipt recipient as a means of livelihood shall be allowed to obtain a local business tax receipt without paying the required tax when such tax does not exceed the sum of $50.00. When the tax exceeds the sum of $50.00, the remainder in excess of $50.00 shall be paid by the local business tax receipt recipient. Proof of such exemption, as provided for under F.S. § 205.171, shall be furnished to the city. The local business tax receipt issued by the city shall be marked across the face thereof "Veterans Exempt Local Business Tax Receipt" - "Not Transferable." The exemption provided under this subsection shall not apply to the selling of alcoholic beverages as defined and regulated under this Code.

(g)

Churches, temples and similar religious institutions. No local business tax receipt shall be required for practicing the religious tenets of any church or other religious institution as provided under F.S. § 205.191.

(h)

Charitable sales, fundraising. No local business tax receipt shall be required of charitable, religious, fraternal, youth, civic, service or other such organizations' occasional sales or fundraising, as provided under F.S. § 205.192.

(i)

Mobile home setup operations. No local business tax receipt shall be required of 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 provided under F.S. § 205.193.

(Ord. No. 9-95, § 1(26-102), 9-12-95; Ord. No. 24-2007, § 1, 11-27-07)