The Orange County Tax Collector's exemption affidavit grants the section 205.055 business tax exemption to a veteran majority owner, with a DD-214, DD-2 or VA proof, but leaves out the veteran's spouse and unremarried surviving spouse, whom the statute also exempts. County Code 25-61 still adopts the repealed section 205.171 by reference.
Also called: business tax receipt, local business tax, Tax Collector, 205.055, 25-61, exemption affidavit, surviving spouse, military spouse.
The exemption is the State's; see the Florida entry on the local business tax. The Orange County Tax Collector issues the county business tax receipt, valid to September 30 each year; a business inside one of the eleven cities that levy their own needs the city receipt first.
The affidavit. To claim an exemption, sign and send the Business Tax Receipt Exemption Affidavit (May 2026). For the section 205.055 groups the owner must hold a majority of the business with fewer than 100 employees. It lists "Veteran of the United States Armed Forces (provide DD-214 showing honorable discharge, DD-2, or proof from Department of Veteran's Affairs)" and "Spouse of an active-duty service member (provide copy of orders)".
What it leaves out. Section 205.055(1)(a) exempts the spouse and the unremarried surviving spouse of an honorably discharged veteran too. The affidavit has no box for either; such a spouse should write the claim in, cite the statute and attach the veteran's DD-214 and the marriage certificate, or the death certificate.
The County Code. Section 25-61(a) adopts by reference the exemptions in sections 205.162 and 205.171, among others. Section 205.171, the older disabled wartime veteran exemption, was repealed in 2018 and replaced by section 205.055, which the Code does not mention. The statute governs.
Thresholds
Thresholds for Orange County Business Tax Exemption for Veterans
Gate
Rule
Honorable discharge, or a listed spouse
An honorably discharged veteran, a spouse or unremarried surviving spouse, or a PCS military spouse, owning a majority of a business with fewer than 100 employees. No rating is needed.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.