Okaloosa County Business Tax Receipt Exemption for Veterans and Spouses

The exemption is the State's, in section 205.055 of the Florida Statutes; see the Florida entry. The Okaloosa County Tax Collector issues the county business tax receipt that every business in the county needs, including one inside a city, which also needs the city's licence. How to claim it. First apply for the business tax receipt online; then submit the Business Tax Receipt Exemption Form with the account number, sworn under penalty of perjury, choosing one of: - a veteran of the U.S. military, honorably discharged, with a copy of the DD-214 or a Veteran Health Identification Card; - the spouse or unremarried surviving spouse of such a veteran, with the same proof; - the spouse of an active-duty military member, with a copy of the orders. The form says the applicant must be the majority owner. How it compares with the statute. Okaloosa's form, unlike some counties', includes the veteran's spouse and unremarried surviving spouse. Section 205.055(3) exempts a majority-owned business only if it has fewer than 100 employees, which the form does not mention; and section 205.055(1)(b) reaches an active-duty spouse "who has relocated to the county ... pursuant to a permanent change of station order", where the form asks only for orders. A city's business tax is separate, and each city applies its own exemption.