Exemption Instructions

Margarita Alfaro Local Business Activities

To obtain an exemption, please provide a signed written request for the specific exemption you are seeking. If documentation is required to be submitted for the specific exemption, please attach the required documentation with your written request.

*Consult Chapter 205 of the Florida Statutes and Polk County Ordinance Number 09-070 for more details.

AVAILABLE EXEMPTIONS

SENIOR CITIZEN (Receipt Issued – No Charge) – This exemption is available to sole proprietors (individuals) upon providing personal identification indicating the applicant is sixty-five (65) years of age or older.*

DISABLED PERSON (Receipt Issued – No Charge) – This exemption is available to those living in sole proprietors (individuals) upon providing personal identification indicating they live in Polk County and one or more of the following items: A disabled person parking placard; vehicle registration renewal notice indicating disable person tag; disable person property tax exemption; disabled person hunting license; disabled person fishing license; and/or certification from a reputable physician stating that the applicant is disabled.*

WIDOW(ER) WITH MINOR DEPENDENT(S) (Receipt Issued – No Charge) – This exemption is available to sole proprietors (individuals) upon providing personal identification, proof of a deceased spouse, and at least one minor dependent (child under the age of eighteen). *

WIDOW(ER) DECEASED DISABLED VETERAN (Receipt Issued – No Charge) – This exemption is available to sole proprietors (individuals) who can demonstrate they are the unremarried spouse of a deceased disabled veteran of any war in which the U.S. Armed forces participated.*

HONORABLY DISCHARGED VETERANS (Receipt Issued – No Charge) – This exemption is available to a veteran of the United States Armed Forces who was honorably discharged upon separation from service, or the spouse or unremarried surviving spouse of such a veteran upon providing Honorable Discharge Certificate or DD214 form.*

ACTIVE DUTY MILITARY SPOUSE (Receipt Issued – No Charge) – This exemption is available to the spouse of an active duty military service member who has relocated to Polk County pursuant to a permanent change of station order upon providing a copy of the Change of Station order.*

INCOME ASSISTANCE BASED (Receipt Issued – No Charge) – This exemption is available to low-income individuals who are receiving public assistance, as defined under F.S. 409.2554 as money assistance paid on the basis of Title IV-E(adoption assistance) and Title XIX of the Social Security Act (Medicaid), temporary cash assistance, or food assistance benefits upon providing a copy of the award letter.

INCOME BASED (Receipt Issued – No Charge) – This exemption is available to individuals or a person whose household income is less than 130 percent of the federal poverty level based on the current year’s federal poverty guidelines upon signing the sworn statement as to income status.*

Note: For 2018 130% of the federal poverty guideline for a one person household is $15,782. Add $5,616 for each additional person in the household for total household income.

EXEMPT INDIVIDUALS WITH MAJORITY BUSINESS INTEREST (Receipt Issued – No Charge) – This exemption is available to honorable discharged veterans, active duty military spouses, and low income individuals who own a majority interest in a business with fewer than 100 employees upon providing documentation in support of the exemption category and number of employees.* Note: Exemptions generally do not apply to those who sell intoxicating liquors, etc. or those who operate gaming devices. Also the local county business tax receipt issued with an exemption will indicate exempt status and are not transferrable.

LOCAL BUSINESS TAX RECEIPTS ARE NOT NEEDED FOR THE FOLLOWING ACTIVITIES

BONA FIDE EMPLOYEE (Receipt Not Required) – An individual who is only an employee of a business operating in Polk County is not required to obtain their own local business tax receipt. Note: State licensed real estate broker associate or sales associate are considered to be an employee. *

AGRICULTURAL (Receipt Not Required) – All farm, grove, horticultural, floricultural, tropical, piscicultural and tropical fish farm products manufactured therefrom shall be exempt from all local county business taxes when the same is being offered for sale or sold by the farmer or grower producing said products.*

RELIGIOUS (Receipt Not Required) – Generally no local county business tax receipt is required for practicing the religious tenants of any church.*

CHARITABLE (Receipt Not Required) – Generally no local county business tax receipt is required of any charitable, religious, fraternal, youth, civic, service, or other such organization non-profit or not-for-profit activities.*

YOUTH (Receipt Not Required) – All persons eighteen (18) years of age or younger or those persons less than twenty (20) years of age who are enrolled full-time in a daytime high school program in Polk County and who are acting as a sole proprietorship with no persons in their employment shall be exempt from the provisions of this Ordinance.*