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Business Tax Services

Business Tax Exemptions

Senior Citizen
Available to sole proprietors (individuals) who are sixty-five (65) years of age or older who use less than $1,000 of his/her capital investment. A no fee business tax receipt will be issued.

Disabled Person
Available to sole proprietors (individuals) who are physically incapable of manual labor. Applicants must provide certification from a licensed physician stating the applicant’s disability, use less than $1,000 of his/her capital investment, and no more than one employee or helper in connection with the business or occupation. A no fee business tax receipt will be issued.

Disabled Veteran
Available to sole proprietors (individuals) who are disabled, a permanent Florida resident, and has been honorably discharged from the US Armed Forces. Applicants must provide proof of residency and an honorable discharge. An exemption of $50 is granted towards the business tax total amount due.

Widow/Widower with Minor Dependent(s)
Available to sole proprietors (individuals) who are a widow/widower with minor dependent(s), use less than $1,000 of his/her capital investment, and does not have more than one employee or helper in connection with the business or occupation. Applicants must provide proof of a deceased spouse and at least one minor dependent. A no fee business tax receipt will be issued.

Widow/Widower Deceased Disabled Veteran
Available to sole proprietors (individuals) who are a Florida resident and are the unremarried spouse of a deceased disabled veteran of the US Armed Forces. Applicants must provide proof of residency and of a deceased spouse. An exemption of $50 is granted towards the business tax total amount due.

Farm, Aqua cultural, Grove, Horticultural, Floricultural, Tropical and Piscicultural and Tropical Fish Farm Products
Available to business owners engaged in selling of farm, aqua cultural, grove, horticultural, floricultural, tropical piscicultural or tropical fish farm products, or products manufactured from them when such products were grown or produced by the business owner. A business tax receipt is not required.

Religious Tenets
Available to those persons practicing religious tenets of any church. A business tax receipt is not required.

Charitable Organization, Occasional Sales, Fundraising
Available to 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 and the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth civic and service activities of the organization. A business tax receipt is not required.

School Activities
Available to college and high school students who have been given approval from the athletic association or authority of their school to sell pennants, badges, insignia and novelties of their school. A business tax receipt is not required.

Fish Peddlers
Available to fishermen who have a fresh or salt water fish dealer’s license and are selling or disposing of fish caught or acquired by them. The dealer must be selling directly to the consumer from vehicles within the county in which the fish were caught or acquired by the dealer. A business tax receipt is not required.

NOTE: Businesses who sell or make alcoholic liquor or operate gaming devices are not entitled to any exemptions.