Brevard County Tax Collector: Business Tax Exemption for Veterans

The exemption is the State's; see the Florida entry on the local business tax. The Brevard County Tax Collector issues the county business tax receipt, whose annual fee is $37. How to claim it. The online application asks whether the applicant qualifies for an exemption. The Tax Collector's Request for Exemption for Business Tax Receipt has a section 205.055 page, signed under penalty of perjury, for the majority owner of a business with fewer than 100 employees. An honorably discharged veteran, or the spouse or unremarried surviving spouse of one, sends a DD-214 with the character of service reading Honorable, or a Florida driver licence with the "V" veteran designation, and a spouse adds the marriage licence. A spouse moved to Brevard by PCS orders sends the orders and the marriage licence. What the web page says. The business tax page describes only the older section 205.162 exemption, for a person physically incapable of manual labor, a widow with minor dependents or a person 65 or older, with one helper at most and no more than $1,000 of capital, and says the exemption "only applies to the $37 annual receipt fee". The veterans' exemption appears on the form, not the page, and section 205.055 exempts the veteran from the business tax and "any fees imposed under this chapter". A city in Brevard that levies its own business tax applies the same statute separately.