§ 126-120. Exemptions allowed for disabled veterans, or his or her un-remarried spouses.

(a)

Any bona fide permanent resident elector of Florida who served as an officer or enlisted individual in the Armed Forces of the United States, or the National Guard, or the United States Coast Guard, Coast Guard Reserve, or any temporary member thereof, who was reassigned by the Air Force, Army, Navy, Coast Guard or Marines to active duty during any war, declared or undeclared, armed conflict, etc., and who has been honorably discharged from such service, and who at the time of his or her application for a local business tax receipt is disabled from performing manual labor shall, upon sufficient identification and proof of being a permanent resident elector in Florida, and upon production of an honorable discharge from such service of the United States, shall be granted a tax receipt to engage in any lawful business, occupation or profession in Collier County which may be carried on mainly through the personal efforts of the tax receipt holder as a means of livelihood and for which the receipt does not exceed the sum of $50.00 for each such situs in Collier County without payment of any local business tax otherwise provided for by law; or shall be entitled to an exemption of $50.00 on any such tax receipt when the tax collector issued tax receipt for such business, occupation or profession is more than $50.00.

(b)

When such person applies for a receipt to conduct any business, occupation or profession for which the local business tax exceeds $50.00, the remainder of such tax in excess of $50.00 shall be paid in cash.

(c)

If the disabled veteran has been certificated to operate only one vehicle for hire by the Collier County Public Vehicle Advisory Committee, that individual shall be issued a local business tax receipt for that vehicle for hire without paying the local business tax.

(d)

Such receipt shall be marked across the face "Veterans Exempt Receipt"—"Not Transferable." The proof may be made by establishing to the satisfaction of the tax collector by means of a certificate of honorable discharge or certified copy thereof that the applicant is a veteran within the purview of this section, and by exhibiting:

(1)

A certificate of government-rated disability to an extent of ten percent or more; or

(2)

A letter signed by a Florida physician who personally knows the applicant states that the applicant is physically disabled from performing manual labor as a means of his or her livelihood; or

(3)

A certificate from the veteran's service officer of Collier County attesting the fact that the applicant is disabled and applying this section, in the officer's opinion, is entitled to receive a tax receipt; or

(4)

A pension certificate issued to him or her by the United States by reason of such physical disability; or

(5)

Such other reasonable proof as may be requested by the tax collector to establish the fact that the applicant is a disabled veteran.

(e)

The unremarried spouse of a deceased disabled veteran is entitled to the same exemption as the disabled veteran.

(Ord. No. 07-51, § 10)