Jackson County: No Local Business Tax to Exempt

Section 205.055 exempts an honorably discharged veteran, a spouse or unremarried surviving spouse, and a PCS military spouse from a local business tax; see the Florida entry. In Jackson County there is no county tax to exempt. The Code. Chapter 12 of the Jackson County Code, "Businesses", regulates child day care facilities, private businesses on county property and simulated gambling devices, and chapter 50, "Taxation", carries the local sales surtax, the gas taxes, the senior and living-quarters homestead options and the tourist development tax. Neither has a local business tax, and the Code names veterans nowhere. The Tax Collector. The Jackson County Tax Collector, Mary Carol Murdock, 4125 Jireh Court, Marianna, (850) 482-9653, describes her office as collecting property taxes and acting for the Department of Revenue, the Department of Highway Safety and Motor Vehicles and the Fish and Wildlife Conservation Commission; its pages list no business tax receipt. A veteran opening a business in unincorporated Jackson County can confirm with that office that no county receipt is required. Inside the cities. Marianna, Graceville, Sneads and the county's other municipalities may levy their own business tax under chapter 205; where one does, section 205.055 exempts the same people there, claimed with that city.