TITLE 43
PROFESSIONS AND BUSINESSES
Section 12. Disabled Veterans and Blind Persons Engaging in Peddling, Operating Businesses, or Practicing Professions, 43-12-1 through 43-12-9.
ARTICLE 4
DENTAL ASSISTANTS
43-12-2. Qualifications; proof of blindness or disability.
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No person shall be entitled to an exemption from occupation taxes, administrative fees, or regulatory fees which would otherwise be required to peddle, conduct business, or practice the professions or semiprofessions under this chapter until it has been made to appear to the issuing authority that the person making application therefor is a resident of this state and that the income of such person is such that he or she is not liable for the payment of state income taxes.
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Blind persons must furnish satisfactory proof of their blindness to the issuing authority.
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A war veteran must furnish satisfactory proof that he or she has a physical disability which is disabling to the extent of 10 percent or more; that his or her service in the armed forces of the United States was terminated under conditions other than dishonorable; and that his or her service or some part thereof was rendered during a war period as defined by an act of the Congress of the United States, approved March 20, 1933, entitled "An Act to Maintain the Credit of the United States," and commonly known as Public Law No. 2, 73rd Congress; or that some part of his or her service was rendered on or after December 7, 1941, and before December 31, 1946; or that some part of his or her service was rendered on or after June 27, 1950, and before January 31, 1955; or that some part of his or her service was rendered on or after August 5, 1964, and before May 8, 1975. Proof of such 10 percent disability shall be established upon the written certificate of two physicians as to such disability, or by a letter or other written evidence from the United States Department of Veterans Affairs or the Department of Veterans Service stating the degree of disability, or by written evidence from the branch of the armed forces of the United States in which such veteran served.
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A veteran of peace-time service in the United States armed forces must furnish proof that he or she has a physical disability to the extent of 25 percent or more incurred in the line of duty during the period of such service by a letter or other evidence from the United States Department of Veterans Affairs or the Department of Veterans Service stating the degree of disability or by written evidence from the branch of the armed forces of the United States in which such veteran served and that his or her service in the armed forces of the United States was terminated under conditions other than dishonorable.
(Ga. L. 1935, p. 163, § 1; Ga. L. 1943, p. 617, § 2; Ga. L. 1947, p. 1163, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 3; Ga. L. 1983, p. 667, § 1; Ga. L. 1990, p. 45, § 1; Ga. L. 1995, p. 1302, § 13; Ga. L. 1996, p. 1268, § 1; Ga. L. 2005, p. 1480, § 1/HB 442.)
Cross references.
- Notation on driver's license of post traumatic stress disorder,
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40-5-38.
OPINIONS OF THE ATTORNEY GENERAL
Exemption available only in years when individual is not liable for state income taxes.
- Disabled veteran otherwise qualified for exemption from license taxes cannot be deprived of exemption during any year in which the veteran is not liable for state income taxes; on the other hand, the veteran is not exempt from payment of license taxes in any year for which the veteran is liable for payment of state income taxes. 1957 Op. Att'y Gen. p. 287.
Any veteran who paid state income taxes for previous year is ineligible for such a license. 1965-66 Op. Att'y Gen. No. 66-103.
Exemption inapplicable to regulatory statute charging fee to defray enforcement expenses.
- Provisions applicable to veterans do not apply to a regulatory statute wherein fee is not charged to produce revenue but to defray expenses of enforcement of rules and regulations. 1957 Op. Att'y Gen. p. 145.
Payment for licenses for sale of beer and wine.
- In no event would a veteran be exempt from payment of licenses for sale of beer and wine; licenses levied for the sale of beer and wine are regulatory in character. 1957 Op. Att'y Gen. p. 338.
Exemption is inapplicable to commercial fisherman's license
required by game and fish laws. 1957 Op. Att'y Gen. p. 145.
Procedure for establishing qualification for license.
- If a war veteran has a 10 percent disability, the veteran is entitled to license upon producing a certificate of two physicians or a letter from the veteran's branch of service which substantiates the veteran's claim of disability; also, a peacetime veteran with a 25 percent service-connected disability may establish a claim by a letter from the veteran's branch of service, rather than a letter from the Veterans Administration. 1965-66 Op. Att'y Gen. No. 66-103.
War veterans with 10 percent disability entitled to exemption.
1948-49 Op. Att'y Gen. p. 309.
Exemption applies to business licenses only
and not to ad valorem taxes. 1948-49 Op. Att'y Gen. p. 307.
Certificate may cover interrelated business.
- Former Code 1933,
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84-2011 (see now O.C.G.A.
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43-12-1) limited a veteran to one independent business license exemption; if a veteran was operating an interrelated business, such interrelated business naturally would come under the exemption. 1948-49 Op. Att'y Gen. p. 309.
RESEARCH REFERENCES
ALR.
- Reasonableness of amount of license fee exacted of peddlers or transient merchants, 39 A.L.R. 1385.
