Hillsborough County Business Tax Exemption for Veterans

The exemption is the State's; see the Florida entry on the local business tax. The Hillsborough County Tax Collector issues the county's business tax receipts. The Tax Collector. Its business tax renewal page lists, among those "exempt from paying the business tax receipt fee", a veteran honorably discharged on separation and the spouse or unremarried surviving spouse of such a veteran, and the spouse of an active duty member who relocated under a permanent change of station order, matching section 205.055. Documentation is required; the Tax Collector publishes the exemption application forms. The County Code. Section 46-171 of the Hillsborough County Code, last amended by Ordinance 95-4 in 1995, still allows the exemption only to a resident elector who served in a wartime period, was honorably discharged and is "disabled from manual labor", and only up to $50 of tax. That is the repealed section 205.171; section 205.055 replaced it in 2018 with no disability, wartime or dollar limit. Section 46-170(b) also still says no veteran may be exempt from a liquor licence charge. The Tax Collector follows the statute, and the statute governs.