§ 66-100. Same—Disabled veterans or their unremarried spouses.

(a)

Any bona fide, permanent resident elector of the state who served as an officer or enlisted person during any of the periods specified in F.S. § 1.01(15) 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 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 provided in this section, 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, be:

(1)

Granted a receipt to engage in any business or occupation which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood and for which the city receipt does not exceed the sum of $50.00 for each without payment of any business tax otherwise provided for by law.

(2)

Entitled to an exemption to the extent of $50.00 on any receipt to engage in any business or occupation which may be carried on mainly through the personal efforts of the receipt holder as a means of livelihood when the city receipt for such business or occupation shall be more than $50.00. This exemption shall extend to and include the right of the receipt holder 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 receipt holder and is being operated by him 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 receipt attached to the motor vehicle and the proper fees therefor paid by the receipt holder.

(b)

When any such person shall apply for a receipt to conduct any business or occupation for which the city business tax shall exceed the sum of $50.00, the remainder of such business tax in excess of $50.00 shall be paid by him in cash.

(c)

Under this section, the city receipt issuing authority shall issue to such persons as may be entitled a receipt pursuant to and subject to the conditions of subsection (b) of this section. Such receipt when issued shall be marked across the face thereof "veterans exempt receipt—not transferable." Before issuing the receipt proof shall be duly made in each case that the applicant is entitled under the conditions of this section to receive the exemption provided for in this section. The proof may be made by establishing to the satisfaction of the city receipt issuing authority, 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 the following:

(1)

A certificate of government-rated disability to an extent of ten percent or more;

(2)

The affidavit of 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 by the United States because of such disability; or

(5)

Such other reasonable proof as may be required by the city receipt issuing authority to establish the fact that such applicant is so disabled.

(d)

All receipts issued under this section shall be in the same general form as other city receipts and shall expire at the same time as such other receipts are fixed to expire.

(e)

All receipts obtained under 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.

(f)

Such receipt shall not be issued in any county other than the county wherein the veteran is a bona fide resident citizen elector, unless such veteran applying therefor shall produce to the city receipt issuing authority in such county a certificate of the tax collector of his home county to the effect that no exemption from the receipt has been granted to such veteran in his home county under the authority of F.S. § 205.171.

(g)

In no event, under this section or any other law, 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.

(h)

The unremarried spouse of a 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. 06-54, § I, 1-11-07)