§ 7-28. Exemption allowed certain disabled persons, the aged, and widows with minor dependents.

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) shall be allowed to engage in any lawful business or occupation without being required to pay a local business tax. The exemption provided by this section shall be allowed only upon the certificate of a physician, that the applicant claiming the exemption is disabled the nature and the 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, proof of the right to the exemption shall be made. Any person entitled to the exemption provided by this section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a local business tax receipt which 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 1972, § 11-19; Ord. No. 76-J, § 2(11-19), 7-5-90; Ord. No. 76-07-A, § 16, 9-11-07)

State law reference

Similar provisions, F.S. § 205.162(1).