1169 Sec. 50-48 AmendmentORDINANCE NO. 1169
AN ORDINANCE OF THE CITY OF OKEECHOBEE, FLORIDA;
RESCINDING CODE OF ORDINANCES CHAPTER 50, SECTION 50-48
RELATING TO EXEMPTIONS ALLOWED DISABLED VETERANS OF
ANY WAR OR THEIR UNREMARRIED SPOUSES; CREATING A NEW
SECTION 50-48 TO BE ENTITLED "BUSINESS TAX EXEMPTIONS FOR
CERTAIN VETERANS, THEIR UNREMARRIED SPOUSES, OR LOW-
INCOME PERSONS" AS MANDATED BY RECENT LEGISLATIVE
ACTION WHICH AMENDED OR CREATED FLORIDA STATUTE 205.055;
WHICH ACTION RELATES TO TAXES AND FEES FOR VETERANS
AND LOW-INCOME PERSONS; WHICH ACTION CREATED SECTION
205.055, FLORIDA STATUTE; EXEMPTING CERTAIN PERSONS AND
BUSINESSES FROM BUSINESS TAXES AND FEES; PROVIDING
REQUIREMENTS FOR APPLYING FOR SUCH EXEMPTION; WHICH
ACTION REPEALED SECTION 205.171, FLORIDA STATUTE,
RELATING TO EXEMPTIONS ALLOWED FOR DISABLED VETERANS
OF ANY WAR OR THEIR UNREMARRIED SPOUSES; WHICH ACTION
AUTHORIZES MUNICIPALITIES THAT IMPOSE CERTAIN BUSINESS
TAXES ON MERCHANTS TO CONTINUE TO IMPOSE SUCH TAXES;
WHICH ACTION AUTHORIZES MUNICIPALITIES TO REVISE THE
DEFINITION OF THE TERM "MERCHANT;" REVISING ACCEPTABLE
FORMS OF IDENTIFICATION REQUIRED FOR SUCH APPLICATION
FOR VETERANS EXEMPTION; PROVIDING FOR CONFLICT;
PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the Florida Legislature, by previous enactment of certain exemptions from
imposition of a portion of business tax permit fees on Veterans or t?Ieir
unremarried spouses, has amended Chapter 205, Florida Statutes to revise the
exemptions and add exemptions for certain low-income persons; and
WHEREAS, the City of Okeechobee has included the exemptions for Veterans in the
Code of Ordinance Section 50-48, but herein rescinds that Section and creates
exemptions from business tax receipt permit fees to comply with the recent
legislative action that amends the exemption;
NOW, THEREFORE, be it ordained by the City Council of the City of Okeechobee,
Florida; presented at a duly advertised public meeting; and passed by majority
vote of the City Council; and properly executed by the Mayor or designee, as
Chief Presiding Officer for the City hereby amends Chapter 50 of the Code of
Ordinances as follows:
SECTION 1: Section 50-48 is hereby rescinded in its entirety.
SECTION 2: Section 50-48, entitled "Business Tax Exemptions for certain Veterans,
their unmarried spouses or low income people" is created and enacted, to read:
Section 50-48. Business Tax Exemptions for certain Veterans, their unmarried Spouses
or low income people.
(a) The following persons are entitled to an exemption from a business tax and any
fees imposed under this chapter:
(1) A Veteran of the United States Armed Forces who was honorably
discharged upon separation from service, or the spouse or unreman ied
surviving spouse of such a Veteran.
Ordinance No. 1169 Page 1 of 3
(2) The spouse of an active duty military service member who has reloc,-.,led
to the county or municipality pursuant to a permanent change of sta; ion
order.
(3) A person who is receiving public assistance as defined in Sec' on
409.2554, Florida Statute.
(4) A person whose household income is below 130 percent of the fec;�ral
poverty level based on the current year's federal poverty guidelines.
(b) A person must complete and sign, under penalty of perjury, a Request for !-ee
Exemption to be furnished by the City, and provide written documentation end
identification in support of his or her request for an exemption under subset'ion
(a). As the status of the applicant for exemption is subject to change for a person
receiving public assistance; or whose income is below 130 percent of the fed,;�ral
poverty level; or who owns a business with less than 100 employees, or whether
the spouse of a Veteran divorces the Veteran, or remarries after the death of the
Veteran, the license holders in these categories must renew their exempt st;.+tus
annually when obtaining their license, by providing documentation that they Still
qualify for the exemption.
(c) If a person who is exempt under subsection (a) owns a majority interest ilk a
business with fewer than 100 employees, the business is exempt. Such pei E;on
must complete and sign, under penalty of perjury, a Request for t=ee Exemption
to be furnished by the City and provide written documentation in support of hi.::, or
her request for an exemption for the business under this subsection.
Notwithstanding the provisions of the amendment of Chapter 205, Florida Statute", a
municipality that imposes a business tax on merchants which is measured by g,, oss
receipts from the sale of merchandise or services, or both, may continue to impose &,.ach
tax and may, by ordinance, revise the definition of the term "merchant." However, the
municipality may not revise the rate of the tax measured by gross sales.
The following shall be acceptable identification for an applicant seeking Vetel :Ins
exemption from the permit fees:
(1) The word "Veteran" must be exhibited on the identification card of a
Veteran, and the following additional forms of identification are accepta")le:
a. DD Form 214, issued by the United States Department of Defense;
b. Veteran health identification card, issued by the United States
Department of Veterans' Affairs;
C. Veteran identification card, issued by the United States Department
of Veterans' Affairs pursuant to the Veterans Identification Card Act
of 2015, Pub. L. 114-31; or
d. Other acceptable form specified by the Department of Veter=ans'
Affairs.
All local business taxes issued under this section shall be in the same general form as
other state, county, or local business taxes and shall expire at the same time as s)..ich
other local business taxes are fixed by law to expire.
(d) All licenses obtained under the provisions of this section by an applica!it's
commission of fraud upon the issuing authority shall be deemed to be null and
void, and shall be rescinded by the issuing authority. Any person who pias
fraudulently obtained any such license exemption, or who has fraudulently
received any transfer of a license issued to another, and has thereafter engaged
in any business or occupation requiring a license under the color thereof shalt be
subject to prosecution for engaging in a business or occupation without ha%, ing
the required license under the laws of the state.
Ordinance No. 1169 Page 2 of 3
(e) In no event, under this ordinance or any other law, shall any person, veterel -; or
otherwise, be allowed any exemption whatsoever from the payment of ;Iny
amount required by law for the issuance of a license to sell intoxicating liquors.;, or
malt, or vinous beverages.
(f) The spouse or unmarried spouse of a deceased Veteran is subject to the s'!me
restrictions and penalties in this section.
SECTION 3: Conflict. All ordinances or parts of ordinances in conflict herewith are
hereby repealed.
SECTION 4: Severability. If any provision or portion of this ordinance is declared by :any
court of competent jurisdiction to be void, unconstitutional, or unenforceable, they l all
remaining provisions and portions of this ordinance shall remain in full force and effer.t.
SECTION 5: Effective Date. This Ordinance shall take effect July 1, 2018.
INTRODUCED for First Reading and set for Final Public Hearing on this 5th day of
June, 2018.
Dowling R. Watford,T, M7yor
ATTEST:
Lane /Gamiote-a—,CNAC, City Clerk
PASSED AND ADOPTED after Second and Final Public Hearing this 19th day of June,
2018.
ATTEST:
Lane Gamio ea .CMC, City Clerk
/A
Dowling R. W6tfofd, Jr., Mayor
REVIEWED FOR LEGAL SUFFICIENCY:
John R. Cook, City Attorney
Ordinance No. 1169 Page 3 of 3