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Business Tax Exemptions

  Palm Beach County Ordinance Chapter 17, Article 2

Sec. 17-41. - Charitable, etc., organizations; occasional sales, fund-raising.

No receipt shall be required of any charitable, religious, fraternal, youth, civic, service, or other such organization when the organization makes occasional sales or engages in fund-raising 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.

(Ord. No. 72-7, §§ 13, 20, 5-23-72; Ord. No. 06-060, § 2, 12-19-06)
State law reference

Similar provisions, F.S. § 205.192.

Sec. 17-42. - Exemption allowed certain disabled persons, the aged, and widows with minor dependents.

  1. (All disabled persons or invalids physically incapable of manual labor, widows with minor dependents, and persons sixty-five (65) years of age or older, with not more than one (1) employee or helper, and who use their own capital only, not in excess of one thousand dollars ($1,000.00) and who are residents of the county, shall be allowed to engage in any lawful business or occupation without being required to pay for a business tax. The exemption provided by this section shall be allowed only upon the certificate of the county physician, or other physician licensed in the state, 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 window with minor dependents, or a person over sixty-five (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 reason for the exemption shall be written thereon.
     
  2. In no event 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.

(Ord. No. 72-7, § 16, 5-23-72; Ord. No. 87-4, § 4, 3-24-87; Ord. No. 06-060, § 2, 12-19-06)
State law reference

Similar provisions, F.S. § 205.162.

Sec. 17-43. - Exemptions allowed disabled veterans of any war or their unremarried spouses.

  1. Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any of the periods specified in Florida Statutes section 1.01(14) 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 application for a receipt as hereinafter mentioned shall be disabled from performing manual labor shall, upon sufficient identification, proof of being a permanent resident elector in the state, and production of an honorable discharge from the service of the United States:

    (1) Be granted a receipt to engage in any business or occupation in the state which may be carried on mainly through the personal efforts of person as a means of livelihood and for which the state, county, or municipal receipt does not exceed the sum of fifty dollars ($50.00) for each without payment of any business tax otherwise provided for by law; or

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


     
  2. When any such person shall apply for a [receipt] to conduct any business or occupation for which either the county or municipal business tax shall exceed the sum of fifty dollars ($50.00), the remainder of such business tax in excess of fifty dollars ($50.00) shall be paid by him in cash.
     
  3. The tax collector shall issue to such persons as may be entitled hereunder a receipt pursuant to the foregoing provision and subject to the conditions thereof. Such receipt when issued shall be marked across the face thereof "Veterans Exempt 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 law to receive the exemption herein provided for. The proof may be made by establishing to the satisfaction of the tax collector 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 (10) 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 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 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 proofs as may be required by the tax collecting authority to establish the fact that such applicant is so disabled. All receipts issued under this section shall be in the same general form as other state, county, and municipal receipts and shall expire at the same time as such other receipts are fixed by law to expire.


     
  4. All receipts obtained under the provisions of this section by the commission of fraud upon any issuing authority shall be deemed null and void. Any person who has fraudulently obtained any such receipt, or who has fraudulently received any transfer of a receipt issued to another, and has thereafter engaged in any business or occupation requiring a receipt under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required receipt. Such receipt shall not be issued in any county other than the county wherein said 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 home county to the effect that no exemption from license has been granted to such veteran in his home county under the authority of this section.
     
  5. In no event 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.
     
  6. 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. 72-7, § 17, 5-23-72; Ord. No. 06-060, § 2, 12-19-06)
State law reference

Similar provisions, F.S. § 205.171.

Sec. 17-44. - Farm, grove, horticultural, floricultural, tropical piscicultural, and tropical fish farm products; certain exemptions.

  1. No receipt shall be required of any natural person for the privilege of engaging in the selling of farm, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products, or products manufactured therefrom, except intoxicating liquors, wine, or beer, when such products were grown or produced by such natural person in the state.
     
  2. The management of wholesale farmers produce markets shall have the right to pay a business tax of two hundred dollars ($200.00) that will entitle its stall tenants to deal in agricultural or horticultural products without obtaining individual receipts, but individual receipts shall be required of such tenants unless such receipt is obtained for the market.
     
  3. Every person, other than nonprofit cooperative associations, engaged in the business of packing, processing, or canning agricultural products not grown by him, shall pay a business tax of fifteen dollars and seventy-five cents ($15.75) plus three dollars and fifteen cents ($3.15) for each five (5) employees employed thereat; provided the receipts shall not exceed one hundred fifty-five dollars ($155.00).

(Ord. No. 72-7, § 18, 5-23-72; Ord. No. 81-17, § 1, 6-23-81; Ord. No. 99-16, § 3, 7-13-99; Ord. No. 05-010, § 3, 5-17-05; Ord. No. 06-060, § 2, 12-19-06)
State law reference

Similar provisions, F.S. § 205.064.

Sec. 17-45. - Religious tenets.

Nothing in this article shall be construed to require a receipt for practicing the religious tenets of any church.

(Ord. No. 72-7, § 19, 5-23-72; Ord. No. 06-060, § 2, 12-19-06)
State law reference

Similar provisions, F.S. § 205.191.

Sec. 17-46. - Mobile home setup operations; exemption.

No receipt is 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 defined in Florida Statutes section 320.822 to engage in such operations. However, such dealer or manufacturer shall be required to obtain a local receipt for his permanent business location or branch office, which receipt shall not require for its issuance any conditions other than those required by Florida Statutes Chapter 320.

(Ord. No. 06-060, § 2, 12-19-06)
State law reference—

Similar provisions, F.S. § 205.193.

Sec. 17-47. - Pharmacies and pharmacists.

No receipt shall be issued to operate a pharmacy unless the applicant shall first exhibit a current permit issued by the state board of pharmacy; however, no such receipt shall be required in order to practice the profession of pharmacy.

(Ord. No. 06-060, § 2, 12-19-06)
State law reference

Similar provisions, F.S. § 205.196.

Secs. 17-48—17-60. - Reserved.

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