FL H0487

Creates Section 205.055 to exempt veterans with honorable discharge, their spouses, unremarried surviving spouses of veterans, spouses of active duty military members relocated by permanent change of station, individuals receiving public assistance, and individuals with household income below 130 percent of federal poverty level from local business taxes and fees.

Requires individuals seeking exemption to complete a signed Request for Fee Exemption under penalty of perjury and provide written documentation to their local governing authority.

Extends exemption to businesses with fewer than 100 employees if owned by a majority interest holder who qualifies for individual exemption.

Repeals Section 205.171, which previously provided exemptions for disabled veterans and their unremarried spouses.

Authorizes municipalities imposing gross receipts business taxes on merchants to continue such taxes and modify the definition of "merchant" by ordinance, though not the tax rate.

Effective date: July 1, 2017.