All persons eligible for a certificate of exemption to be issued by the commissioner of veterans service shall state in their application filed with the commissioner of veterans service the kind of business to be operated and the place where such business is proposed to be carried on; and only the business described in the application shall be exempt from the payment of state, county, and municipal business or occupation taxes or administrative fees and regulatory fees imposed by local governments. No person shall operate in his or her own name any other business than that described in his or her application filed with the commissioner of veterans service.
History. Ga. L. 1953, Nov.-Dec. Sess., p. 431, § 7; Ga. L. 1971, p. 348, § 1; Ga. L. 1983, p. 1401, § 15; 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