Florida Senate - 2017              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. CS for SB 330
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Finance and Tax)
    1                        A bill to be entitled                      
    2         An act relating to local business taxes; creating s.
    3         205.055, F.S.; providing an exemption from the
    4         business tax and certain fees to veterans, spouses and
    5         surviving spouses of veterans, spouses of certain
    6         active military servicemembers, and specified low
    7         income individuals; providing requirements for
    8         applying for the exemption; providing the exemption
    9         for a business if an exempt individual owns a
   10         controlling interest in such business; repealing s.
   11         205.171, F.S., relating to exemptions allowed to
   12         disabled veterans of any war or their unremarried
   13         spouses; providing an effective date.
   15  Be It Enacted by the Legislature of the State of Florida:
   17         Section 1. Section 205.055, Florida Statutes, is created to
   18  read:
   19         205.055 Exemptions; veterans, spouses of veterans and
   20  certain servicemembers, and low-income individuals.—A veteran,
   21  the spouse of a veteran, or the surviving spouse of a veteran;
   22  the spouse of an active military servicemember who has relocated
   23  to the county or municipality pursuant to a permanent change of
   24  station order; an individual who is receiving public assistance,
   25  as defined in s. 409.2554; or an individual whose household
   26  income is below 130 percent of the federal poverty level based
   27  on the current year’s federal poverty guidelines is entitled to
   28  an exemption from the business tax and any fees imposed under
   29  this chapter, if such individual completes and signs, under
   30  penalty of perjury, a Request for Fee Exemption to be furnished
   31  by the local governing authority and provides written
   32  documentation in support of his or her request. If an exempt
   33  individual owns a controlling interest in a business, the
   34  business is exempt.
   35         Section 2. Section 205.171, Florida Statutes, is repealed.
   36         Section 3. This act shall take effect July 1, 2017.