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 Port Orange
 Code of Ordinances
 Chapter 18. BUSINESSES
 Article II. LOCAL BUSINESS TAX

  § 18-30. Exemptions from payment of tax.  

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  • (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 in the city without being required to pay for a business tax receipt, except that this exemption shall not apply for fortunetellers, clairvoyants, palmists, astrologers, phrenologists, character readers, spirit mediums, absent treatment healers or mental healers, and every person engaged in any occupation of similar nature. The exemption provided by this section shall be allowed only upon the certificate of any physician licensed to do business in the county or any city in the county that the applicant claiming the exemption is disabled, the nature and extent of the disability being specified therein, and in case 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 section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a license, and the reason for the exemption shall be written thereon. Veterans shall be entitled to exemptions as provided for in F.S. ch. 205.

    (b)

    The following shall also be exempt from payment of business tax:

    (1)

    State tax-supported or parochial, church and nonprofit private schools, colleges or universities conducting regular classes and courses of study required for accreditation by a membership in the Southern Association of Colleges and Secondary Schools, department of education or the Florida Council of Independent Schools. "Nonprofit libraries, art galleries and museums open to the public" are defined as educational institutions and eligible for exemption.

    (2)

    Charitable nonprofit corporations at which there are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay.

    (c)

    Any person or organization exempt from the payment of business tax provided by this section must comply with all applicable laws, ordinances and codes relating to the business, profession or occupation in which such person or organization is engaged.

(Ord. No. 1991-2, § 2, 2-5-91; Ord. No. 2007-13, § 6, 3-20-07)