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Business Tax Exemptions


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The State of Florida and the Polk County Board of County Commissioners (BoCC) do provide for some exemptions regarding County Local Business Tax requirements. For more information on exemptions, please refer to the following information.

Exemption Sought for County Local Business Tax Receipt Requirement


To obtain an exemption with the issuance of an original Polk County Local Business Tax Receipt, please provide a written request for the specific exemption sought (see the List of Exemptions provided below).

If documentation is required to be submitted for consideration of the exemption request, please attach the required documentation to the written request.

If the exemption request is being made with regard to the issuance of an original Polk County Local Business Tax Receipt, please include a completed County Local Business Tax Account Application Form.

If an exemption is denied, the application will be returned to the applicant along with an explanation for the denial and further instructions on how to obtain a Local County Business Tax Receipt. County Local Business Tax Receipts with exemptions may also be obtained, under the same criteria set forth above, at one of the Tax Collector's Service Centers.


Exemption Sought From Current Tax Receipt Holder


If the holder of a current Polk County Local Business Tax Receipt seeks an exemption, they must provide a written request for the specific exemption they are seeking (see the List of Exemptions provided below). If documentation is required to be submitted for consideration of the request, please attach the required documentation to the written request.

With the written request, please include the Polk County Local Business Tax Account Number.

If an exemption is approved, said exemption will be applied for the following Polk County Local Business Tax Receipt tax year and every year thereafter until a status change is reported to the Tax Collector's Office. If an exemption is denied, the Polk County Local Business Tax Receipt Holder will be notified along with an explanation for the denial.

Polk County Local Business Tax Receipts may also be amended to include exemptions, under the same criteria provided above, at one of the Tax Collector's Service Centers.

For more information on exemptions, please refer to F.S. 205 of the Florida Statutes and/or the Polk County Local Business Tax Ordinance (in PDF)... |Get Adobe Reader|

LIST OF EXEMPTIONS


(Consult the Florida Statutes and County Ordinance for details on each of the following exemptions)

SENIOR CITIZEN - Tax 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 - Tax Receipt Issued - No Charge - This exemption is available to sole proprietors (individuals) upon providing personal identification and one or more of the following items: A disabled person parking placard; vehicle registration renewal notice indicating disabled person tag; disabled 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.

DISABLED VETERAN - Tax Receipt Issued - No Charge - This exemption is available to sole proprietors (individuals) who qualify for a Disabled Person exemption and also provide proof of an honorable discharge from the U.S. Armed Forces.

WIDOW(ER) WITH MINOR DEPENDENT(S) - Tax 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 - Tax 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.

BONA FIDE EMPLOYEE - Tax Receipt Not Required - No Charge - 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: Generally bona fide employees receive W-4 IRS statements from their employers. However, in Polk County individuals that only perform the services of a state licensed real estate broker associate or sales associate are also considered to be bona fide employees.

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

RELIGIOUS - Tax Receipt Not Required - Generally no local business tax receipt is required for practicing the religious tenants of any church.

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

YOUTH - Tax 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.

Note: Exemptions generally do not apply to those who sell intoxicating liquors, etc. or those who operate gaming devices. Also the local business tax receipt issued with an exemption will indicate exempt status and are not transferable.

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