Wakulla County Local Business Tax: The Veteran Exemption

Section 205.055 exempts an honorably discharged veteran, the spouse or unremarried surviving spouse of one, and the spouse of an active duty servicemember who moved to the county on permanent change of station orders, from a local business tax "and any fees imposed under this chapter"; see the Florida entry. The county tax. Chapter 20 of the Wakulla County Code, "Occupational Licenses" (Ordinance 79-2, March 19, 1979), sets the county's licence tax for "engaging in or managing any business, profession or occupation within the county" at the rates "formerly collected by the state, pursuant to F.S. ch. 205", payable to the Tax Collector, with half the rate for businesses opening from April 1. The chapter predates section 205.055 and prints no exemption of its own; the statute applies. Claiming it. Section 205.055 asks for a Request for Fee Exemption signed under penalty of perjury, with written documentation supporting it (such as a DD-214 showing an honourable discharge, or a marriage certificate or PCS orders for a spouse); a business majority-owned by an exempt person with fewer than 100 employees is exempt too. The Tax Collector's site (Lisa Craze, Tax Collector, 202 Ochlockonee Street, Crawfordville; 850-926-3371) covers property taxes, vehicles, driver licences and concealed weapon licences but has no business tax page or exemption form, so ask the office for its Request for Fee Exemption. Sopchoppy and St. Marks may levy their own business tax, where the same statute applies.