Florida Senate - 2017                              CS for SB 330
       By the Committee on Community Affairs; and Senator Steube
       578-02730-17                                           2017330c1
    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, subject to certain conditions, to
    5         specified veterans, spouses of veterans and active
    6         servicemembers, and low-income individuals; repealing
    7         s. 205.171, F.S., relating to exemptions allowed
    8         disabled veterans of any war or their unremarried
    9         spouses; providing an effective date.
   11  Be It Enacted by the Legislature of the State of Florida:
   13         Section 1. Section 205.055, Florida Statutes, is created to
   14  read:
   15         205.055 Exemptions; veterans, certain spouses, and low
   16  income individuals.—On or after July 1, 2016, a veteran or the
   17  surviving spouse of a veteran of the United States Armed Forces;
   18  the spouse of an active military servicemember who has relocated
   19  to the county or municipality pursuant to a permanent change of
   20  station order; an individual who is receiving public assistance,
   21  as that term is defined in s. 409.2554; or an individual whose
   22  household income is less than 130 percent of the federal poverty
   23  level based on the current year’s federal poverty guidelines is
   24  entitled to an exemption from the business tax and any fees
   25  imposed under this chapter, if such individual completes and
   26  signs, under penalty of perjury, a Request for Fee Exemption to
   27  be furnished by the local governing authority and provides
   28  written documentation in support of his or her request.
   29         Section 2. Section 205.171, Florida Statutes, is repealed.
   30         Section 3. This act shall take effect upon becoming a law.