§ 66-118. Exemptions for 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(14) 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 conflict, crisis, etc., who was honorably discharged from the service of the United States and who at the time of his application for an occupational license 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:

(1)

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

(2)

Be entitled to an exemption to the extent of $50.00 on any license to engage in any business or occupation in the city which may be carried on mainly through the personal efforts of the licensee as a means of livelihood when the city license for such business or occupation shall be more than $50.00. The exemption referred to in this subsection shall extend to and include the right of the licensee 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 licensee and is being operated by him as a means of livelihood and that the proper license tax for the operation of such motor vehicle for private use has been applied for and attached to the motor vehicle and the proper fees therefor paid by the licensee.

(b)

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

(c)

The tax collecting authority shall issue to such persons as may be entitled under this section a license pursuant to this section and subject to the conditions of this section. Such license when issued shall be marked across the face thereof "Veterans Exempt License—Not Transferable." Before issuing the license, 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 tax collecting 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:

(1)

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

(2)

The affidavit or 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 license within the meaning and intent of this section;

(4)

A pension certificate issued to him by the United States by reason of such disability; or

(5)

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

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

(d)

All licenses obtained under the provisions of 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 license or who has fraudulently received any transfer of a license issued to another and has thereafter engaged in any business or occupation requiring a license under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required license. Such license shall not be issued unless the veteran is a bona fide resident citizen elector of the county, unless such veteran applying therefor shall produce to the tax collecting authority a certificate of the tax collector of his home county to the effect that no exemption from license has been granted to such veteran in his home county under the authority of this section.

(e)

The unremarried spouse of the 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.

(Code 1958, §§ 18-30, 18-35)

State law reference

Similar provisions, F.S. § 205.171.