Exemptions

Allowed for Citrus County Residents

In no event shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by any ordinance or law for the issuance of a Business Tax Receipt to sell intoxicating liquors, malt and vinous beverages, or for the operation of any slot machine, punchboard or any other gaming or gambling device.

Exemptions:

  • All disabled persons physically incapable of manual labor with not more than one employee or helper and who use their own capital only, not in excess of $1,000.00. Exemption will be allowed upon a certificate of a county physician or other reputable physician, that the applicant claiming the exemption is disabled.
  • Widows with minor dependents with not more than one employee or helper and who use their own capital only, not in excess of $1,000.00. Proof of exemption must be presented.
  • 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. Proof of exemption must be presented.
  • Disabled War Veterans or unremarried spouses thereof. Proof may be made by establishing to the satisfaction of the tax collector by means of certificate of honorable discharge or certified copy thereof that the applicant is a veteran within the guidelines established and by presenting:
    1. A certificate of government-rated disability to an extent of ten percent or more;
    2. The affidavit or testimony of a reputable physician who personally knows the applicant and who makes oath that the applicant is disabled from performing manual labor as a means of livelihood;
    3. The certificate of the veteran’s service office of the county in which the applicant lives, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is disabled and entitled to receive a license within the meaning and intent of this section’
    4. A pension certificate issued to him by the United States by reason of such disability; and
    5. Such other reasonable proof as may be required by the tax collector to establish the fact that such applicant is so disabled.
  • If any person engaging in or managing a business or profession regulated by the state department of business and professional regulation has paid a business tax for the current year to the county or municipality in the state where his permanent business location or branch office is maintained, the tax collector may not levy a business tax, or any registration or regulatory fee equivalent to the business tax, on him for performing work or services on a temporary or transitory basis in another municipality or county. In no event shall any work or services performed in a place other than the county or municipality where the permanent business location or branch office is maintained be construed as creating a separate business location or branch office of that person.
  • Charitable, religious, fraternal, youth, civic, service or other such organization when the organization makes occasional sales or engages in fundraising projects when the projects are performed exclusively by members thereof, and when the proceeds derived from the activities are used exclusively in the charitable, religious, fraternal, youth, civic and service activities of the organizations.
  • College and high school students may, with the approval of the athletic or authority of their school, sell the pennants, insignia and novelties of their school without being required to pay a business tax.
  • Vehicles used by any person under Florida Statute 205 for the sale and delivery of tangible personal property at either wholesale or retail from his or her place of business on which a business tax is paid shall not be construed to be separate places of business, and no business tax may be levied on such vehicles or the operators thereof as salespersons or otherwise by a county or incorporated municipality, any other law to the contrary notwithstanding.
  • Any natural person for the privilege of engaging in the selling of farm, aqua cultural, grove, horticultural, floricultural, tropical pisticultural, or tropical fish farm products, or products manufactured there from, except intoxicating liquors, wine, or beer, when such products were grown or produced by such natural person in the state.
  • Practicing the religious tenets of any church