§ 25-61. Exemptions.

(a)

State law. The exemptions provided for in F.S. §§ 205.063, 205.064, 205.065, 205.162, 205.171, 205.191, 205.193 and 205.192 are hereby adopted and incorporated in this article by reference.

(b)

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

(c)

Fish dealers. Any natural person holding a fresh- or saltwater fish dealer's license, whether it be a license to sell at wholesale or retail, shall be entitled, without being subject to a general peddler's license tax, to sell or dispose of fish caught or acquired by him, provided that any such sales must be made directly to the consumer.

(Code 1965, § 7-60; Ord. No. 80-15, § 11, 9-15-80; Ord. No. 94-15, § 4, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)