§ 15-36. Exemption for disabled, widowed or aged persons.

All disabled persons 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 bona fide residents of the county, shall be allowed to engage in any business or occupation in the city without being required to pay for a business tax receipt, except as provided in this article. The exemption provided by this section shall be allowed only upon filing with the business tax division a certificate from the county physician or other reputable physician that the applicant claiming the individual is disabled, the nature and extent of the disability being specified therein and, in case the exemption is claimed by a widow with minor dependents or a person over sixty-five (65) years of age, satisfactory proof of the right to such exemption shall be made. Any person entitled to the exemption provided by this section shall, upon application and furnishing the necessary proof, be issued a business tax receipt that 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.

(Code 1953, § 23-18; Ord. No. C-1154, § 1, 8-2-55; Ord. No. C-72-32, § 1, 5-16-72; Ord. No. C-82-78, § 2, 9-21-82; Ord. No. C-06-41, § 2, 12-19-06 )

State law reference

Exemption allowed certain disabled persons, the aged, and widows with minor dependents. F.S. § 205.162.