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:
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.
Structure Georgia Code
Title 43 - Professions and Businesses
§ 43-12-1. Exemption From Payment of Occupation Tax, Administrative Fee, or Regulatory Fee
§ 43-12-2. Qualifications; Proof of Blindness or Disability
§ 43-12-3. Application for Certificate of Eligibility; Ten-Year Period of Validity
§ 43-12-4. Description of Proposed Business
§ 43-12-6. Cancellation or Suspension of Certificates of Exemption
§ 43-12-7. Payment of Income Taxes by Applicants for Exemption
§ 43-12-8. Restrictions on Businesses, Professions, or Semiprofessions Which May Be Engaged In
§ 43-12-9. Utilization of Certificate of Exemption by Person Other Than Lawful Holder