2022 Georgia Code
Title 43 - Professions and Businesses
Chapter 12 - Disabled Veterans and Blind Persons Engaging in Peddling, Operating Businesses, or Practicing Professions
§ 43-12-1. Exemption From Payment of Occupation Tax, Administrative Fee, or Regulatory Fee

Subject to the limitations provided in this chapter, the following classes of persons may peddle, conduct business, or practice the professions and semiprofessions in any county or municipality in this state without paying an occupation tax, administrative fee, or regulatory fee for the privilege of so doing, provided such person receives a certificate of exemption issued by the commissioner of veterans service:

1. Any disabled veteran of any war or armed conflict in which any branch of the armed forces of the United States engaged, whether under United States command or otherwise;
2. Any blind person; or
3. Any veteran of peace-time service in the United States armed forces who has a physical disability incurred during the period of such service.

History. Code 1868, § 569; Code 1873, § 534; Code 1882, § 534; Ga. L. 1882-83, p. 64, § 1; Ga. L. 1889, p. 50, § 1; Ga. L. 1890-91, p. 63, § 1; Ga. L. 1895, p. 19, § 1; Civil Code 1895, § 1642; Ga. L. 1897, p. 24, § 1; Ga. L. 1898, p. 46, § 1; Civil Code 1910, § 1888; Ga. L. 1918, p. 116, § 1; Ga. L. 1919, p. 91, § 1; Code 1933, § 84-2011; Ga. L. 1935, p. 163, § 2; Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 2; Ga. L. 1971, p. 348, § 1; Ga. L. 1972, p. 456, § 1; Ga. L. 1983, p. 1401, § 13; Ga. L. 1996, p. 1268, § 1.

Editor’s notes.

Ga. L. 1983, p. 1401, § 1, not codified by the General Assembly, provided: “It is the intent of this Act to implement certain changes required by Article IV, Section V, Paragraph I, subparagraph (b) of the [1976] Constitution of the State of Georgia.” See Ga. Const. 1983, Art. IV, Sec. V, Para. I.