Palm Beach County Business Tax Exemption for Veterans

The exemption is the State's; see the Florida entry on the local business tax. The Palm Beach County Tax Collector, 301 N. Olive Avenue, West Palm Beach (561-355-2264), issues the county's business tax receipts. The Tax Collector. Form 49, the Local Business Tax Fee Exemption Request (revised April 2023), offers the section 205.055 exemption to an honorably discharged veteran, the spouse or unremarried surviving spouse of one, and the spouse of an active duty member relocated to the county on a PCS order, for a business with fewer than 100 employees. A first-time applicant also files the business tax application, Form 65. The form asks for proof of residency but does not list what proof of discharge to send; bring the DD-214. The Tax Collector's FAQ lists both "Disabled veterans and their unremarried spouses" and "Veterans, spouses of veterans and certain service members" among the exemptions. The County Code. Section 17-43 (1972, amended 2006) still allows the veterans' exemption only to a resident elector who served in a wartime period, was honorably discharged and is "disabled from performing manual labor", and only up to $50, the rest "paid in cash" and the receipt marked "Veterans Exempt Receipt". That is the repealed section 205.171; since 2018 section 205.055 sets no disability, wartime or dollar limit. The statute governs, and the Tax Collector's form follows it. A city that levies its own business tax applies the statute separately.