Pasco County Tax Collector: Business Tax Exemption for Veterans
The Pasco County Tax Collector limits the veterans' business tax exemption to sole proprietors who are permanent Florida residents and asks for a VA Veteran ID card, none of which section 205.055 requires; it also still offers an unremarried widow of a disabled veteran only $50, from the repealed section 205.171, where section 205.055 exempts her in full. County Code 102-52 still prints the old rule.
Also called: business tax receipt, local business tax, Tax Collector, 205.055, 102-52, sole proprietor, Veteran ID Card, surviving spouse.
The exemption is the State's; see the Florida entry on the local business tax. The Pasco County Tax Collector issues the county business tax receipt.
What the Tax Collector says. "Veterans: Available to sole proprietors (individuals) and/or their spouses or surviving spouse where the service member is honorably discharged upon separation from service and a permanent Florida resident. Applicants must provide proof of residency (Valid DL or ID), proof of honorable discharge and a veteran identification card from the US Dept of Veterans Affairs." A separate line offers the unremarried spouse of a deceased disabled veteran "An exemption of $50".
Where that is narrower than section 205.055.
Sole proprietors. Section 205.055(3) also exempts a business with fewer than 100 employees that an exempt veteran or spouse owns a majority of, whatever its legal form; a veteran's LLC or corporation qualifies.
Residency and the VA card. The statute asks for a signed Request for Fee Exemption and written documentation, such as the DD-214. It does not require Florida residence for the veteran or a VA Veteran ID card, which many veterans do not have.
The surviving spouse. The $50 line comes from the repealed section 205.171. Section 205.055(1)(a) exempts the unremarried surviving spouse of any honorably discharged veteran from the whole tax and its fees, disabled or not.
The County Code. Section 102-52 still allows the old exemption only to a resident elector who served in wartime, was honorably discharged and is disabled from manual labor, up to $50. The statute governs; a veteran turned away should cite section 205.055.
Thresholds
Thresholds for Pasco County Tax Collector: Business Tax Exemption for Veterans
Gate
Rule
Honorable discharge, or a listed spouse
Under the statute: an honorably discharged veteran, a spouse or unremarried surviving spouse, or a PCS military spouse, including a majority-owned business under 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.