Florida Senate - 2018 SB 910 By Senator Garcia 36-00924A-18 2018910__ 1 A bill to be entitled 2 An act relating to local business taxes; creating s. 3 205.055, F.S.; providing an exemption from business 4 taxes and fees for certain veterans, spouses and 5 unremarried surviving spouses of such veterans, 6 spouses of certain active duty military 7 servicemembers, specified low-income individuals, and 8 certain businesses in which a majority interest is 9 owned by exempt individuals; providing requirements 10 for requesting the exemption; repealing s. 205.171, 11 F.S., relating to exemptions allowed for disabled 12 veterans of any war or their unremarried spouses; 13 providing an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Section 205.055, Florida Statutes, is created to 18 read: 19 205.055 Exemptions; veterans, spouses of veterans and 20 certain servicemembers, and low-income individuals.— 21 (1) An individual is entitled to an exemption from a 22 business tax and any fees imposed under this chapter if the 23 individual: 24 (a) Is a veteran of the United States Armed Forces who was 25 honorably discharged upon separation from service or is such 26 veteran’s spouse; 27 (b) Is the unremarried surviving spouse of a veteran of the 28 United States Armed Forces, provided the veteran received an 29 honorable discharge upon separation from service; 30 (c) Is the spouse of an active duty military servicemember 31 who has relocated to the county or municipality pursuant to a 32 permanent change of station order; 33 (d) Is receiving public assistance, as defined in s. 34 409.2554; or 35 (e) Has a household income below 130 percent of the federal 36 poverty level based on the current year’s federal poverty 37 guidelines. 38 (2) An individual must complete and sign, under penalty of 39 perjury, a Request for Fee Exemption to be furnished by the 40 local governing authority and must provide written documentation 41 in support of his or her request for an exemption under 42 subsection (1). 43 (3) If an exempt individual owns a majority interest in a 44 business with fewer than 25 employees, the business is exempt. 45 Section 2. Section 205.171, Florida Statutes, is repealed. 46 Section 3. This act shall take effect July 1, 2018.