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Ms. Julie B. Schutta Vero Beach City Attorney Post Office Box 1389 Vero Beach, Florida 32961-1389

Dear Ms. Schutta:

You ask substantially the following question:

May a municipality exempt certain categories of occupations from its occupational license tax where no statutory exemption is provided, without repealing the occupational license tax ordinance during the biennial review?

In sum:

A municipality has no authority to exempt certain categories of occupations from its occupational license tax absent a statutory exemption for the specific category. The biennial review of the municipality's…