§ 1-10-22. Exemptions.

(a)

Generally. Unless specifically stated otherwise, any exemption provided for herein shall be an exemption from the requirement to pay the local business tax, not from obtaining the local business tax receipt.

Any person claiming an exemption hereunder must meet the requirements for the exemption and shall bear the burden of proof that the requirements for exemption have been met. The person requesting the exemption shall apply for an exemption and provide all proof required by the collector. The collector shall stamp or write on the face of the local business tax receipt the reason for the exemption.

(b)

Exemption allowed disabled persons, aged, and widows. All disabled persons, physically incapable of manual labor, widows with minor dependents, or persons sixty-five (65) years of age or older, shall be allowed to engage in any business or occupation without being required to pay the local business tax for a local business tax receipt. The exemption provided by this section shall be allowed only upon satisfaction of the following requirements:

(1)

The person claiming the exemption must be a Charlotte County resident;

(2)

The person claiming the exemption shall not have more than one (1) employee or helper;

(3)

No exemption shall be allowed from the requirement to pay the local business tax and obtaining the local business tax receipt to sell intoxicating liquors or beer and wine;

(4)

If a disability exemption is being claimed, the person claiming the exemption must provide a certificate from a physician that the person is disabled and stating the nature and extent of the disability; and

(5)

If a widow with minor dependents or a person over sixty-five (65) claims an exemption, proof of the right to the exemption shall be made.

(c)

School activities. College and high school students may, with the approval of the athletic association or authority of their school, sell pennants, badges, insignia and novelties of their school without being required to pay the local business tax and obtain a local business tax receipt.

(d)

Fish peddlers. Any natural person holding a fresh or salt water fish dealer's license shall be entitled to sell or dispose of fish caught or acquired by him/her by selling or disposing of the same directly to the consumer in the county where the fish were caught or acquired by the dealer, without being required to pay the local business tax.

(e)

Religious tenets. Nothing in this article shall be construed to require a license for practicing the religious tenets of any church.

(f)

Religious, educational, charitable institutions. Religious, education and charitable institutions shall be exempt from paying the local business tax.

(g)

Farm, aquaculture, grove, horticulture, floricultural, tropical piscicultural and tropical fish farm products.

(1)

No local business tax receipt shall be required of any natural person for the privilege of engaging in the selling of farm, aquacultural, grove, horticultural, floricultural, tropical piscicultural, or tropical fish farm products or products manufactured therefrom, except intoxicating liquors, wine, or beer, when such products were grown or produced by such person in the state.

(2)

A wholesale farmers produce market shall have the right to pay a local business tax of not more than two hundred dollars ($200.00) and obtain a local business tax receipt that will entitle the market's stall tenants to engage in the selling of agricultural and horticultural products there, in lieu of such tenants being required to obtain individual local business tax receipts to so engage.

(h)

Exemptions provided by statute. Any exemption provided by the provisions of F.S. Chapter 205, as amended, shall also apply to the provisions of this article.

(Ord. No. 95-008, § 7, 4-4-95; Ord. No. 2006-110, § 1, 12-12-06)