Education & Employment

Seminole County Tax Collector: Business Tax Exemption for Veterans and Military Spouses

Under section 205.055 an honorably discharged veteran, the spouse or unremarried surviving spouse, and a PCS military spouse owe Seminole County no business tax. The Tax Collector's fee exemption form says so, but its business tax FAQ tells veterans section 205.055 gives only up to $50 to a disabled wartime veteran, the rule Florida repealed in 2018.

Also called: business tax receipt, BTR, occupational license, local business tax, tax collector, 205.055, 205.171, military spouse, PCS, Request for Fee Exemption, Sanford.

For: Veteran or service member, spouse, survivor.

Where it applies

Written for the jurisdictions listed here.

Section 205.055 exempts from a local business tax and its fees an honorably discharged veteran, the spouse or unremarried surviving spouse of one, the spouse of an active duty member relocated to the county by a permanent change of station order, and people on public assistance or under 130% of the poverty level, and a business with fewer than 100 employees that one of them majority owns; see the Florida entry. The form. The Seminole County Tax Collector's Business Tax Receipt Fee Exemption Form (April 2025) prints section 205.055 in full, including the majority-owned business clause, and asks for written documentation or the DD-214. File it with the business tax receipt application (Tax Collector, P.O. Box 630, Sanford 32771; 407-665-1000). A business inside a city also needs that city's receipt. The FAQ. The Tax Collector's business tax page answers "Who is exempt from the business tax?" with: "205.055 - Permanent Florida resident, or their unremarried widow or widower, who served in the U.S. Armed Forces during specified periods, was honorably discharged and is disabled from performing manual labor shall be entitled to an exemption of up to $50 on any business tax receipt." That describes section 205.171, which chapters 2018-80 and 2018-118 repealed. Section 205.055 needs no disability, wartime service or Florida residence and has no cap; rely on the form.

Thresholds

Thresholds for Seminole County Tax Collector: Business Tax Exemption for Veterans and Military Spouses
GateRule
Honorable discharge, or a listed spouseAn honorably discharged veteran, a spouse or unremarried surviving spouse, or a PCS military spouse. No rating is needed.

Sources

Updated

Last updated .

Request an update

Out of date, a broken link, or something else wrong? Say what you found, and an editor checks it against the official source.

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.