Escambia County Business Tax Receipt Exemption for Veterans

The exemption is the State's, in section 205.055 of the Florida Statutes; see the Florida entry. The Escambia County Tax Collector administers the county's local business tax, under article III of chapter 90 of the County Code, which adds no veteran rule of its own. How the Tax Collector applies it. A majority owner who is "an honorably discharged veteran of the United States Armed Forces", "the spouse of an active duty military service member", on public assistance, or below 130% of the federal poverty level is exempt if the business has fewer than 100 employees. File the Business Tax Receipt Exemption Affidavit (revised November 2018) with a DD-214 showing an honorable discharge, a DD-2 or proof from VA. Where it departs from the statute. - The spouse or unremarried surviving spouse of an honorably discharged veteran is exempt under section 205.055(1)(a); neither the page nor the affidavit offers that box. Such a spouse should cite the statute. - The statute exempts the spouse of an active duty member "who has relocated to the county or municipality pursuant to a permanent change of station order"; the Tax Collector asks only for a copy of orders, which is more generous. - The statute exempts the person as well as a business the person majority owns; the Tax Collector frames every category as a majority owner.