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.