Pasco County |
Code of Ordinances |
Chapter 102. TAXATION |
Article II. OCCUPATIONAL LICENSE TAX |
Division 1. GENERALLY |
§ 102-51. Exemption allowed certain disabled persons, the aged and widows with minor dependents.
(a)
All disabled persons physically incapable of manual labor, widows with minor dependents and persons 65 years of age or older, with not more than one employee or helper, and who use their own capital only, not in excess of $1,000.00, shall be allowed to engage in any business or occupation without being required to pay for a license if they live in the county. The exemption provided by this subsection shall be allowed only upon the certificate of the county physician or other reputable physician that the applicant claiming the exemption is disabled, the nature and extent of the disability being specified therein, and if the exemption is claimed by a widow with minor dependents or a person over 65 years of age, proof of the right to the exemption shall be made. Any person entitled to the exemption provided by this subsection shall, upon application and furnishing of the necessary proof as required in this subsection, be issued a license which shall have plainly stamped or written across the face thereof the fact that it is issued under this section, and the reason for the exemption shall be written thereon.
(b)
No person, veteran or otherwise, shall be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a license to sell intoxicating liquors or malt and vinous beverages.
(Code 1970, § 16½-10(a); Ord. No. 75-06, § 10, 2-25-75; Ord. No. 80-20, § 2, 8-19-80)
State law reference
Similar provisions, F.S. § 205.162.