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:
(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.
JUDICIAL DECISIONS
Disabled veterans cannot be compelled to pay city for privilege of doing business.
- Disabled soldier of World War I, who is a resident of this state, has a right to conduct a business without paying license for privilege of doing so to a town or city in which business is conducted. City of Marietta v. Brantley, 170 Ga. 258, 152 S.E. 232 (1930).
Tax as equivalent of paying for privilege of doing business.
- To require a soldier to pay a tax would be to require the soldier to pay a license for privilege of conducting a business. Tyner v. Winslett, 174 Ga. 267, 162 S.E. 807 (1932).
Statutory exemption was only from occupation taxes, and did not purport to confer any additional right or privilege. McKinney v. Patton, 176 Ga. 719, 169 S.E. 16 (1933); Snipes v. Flournoy, 178 Ga. 815, 174 S.E. 617 (1934).
Statute neither expressly nor by implication takes away police powers of towns, cities, or counties. City of Marietta v. Howard, 208 Ga. 719, 69 S.E.2d 246 (1952).
Exemptions construed strictly against grantee.
- Purported exemptions from taxation, being in derogation of sovereign authority of the state, are construed strictly against grantee. Snipes v. Flournoy, 178 Ga. 815, 174 S.E. 617 (1934).
Although exempt from fee, disabled veteran must obtain license to operate common motor carrier.
- When a person was exempted from paying license fees under the provisions of this statute, the person must still obtain the necessary license to operate a common motor carrier and may not operate without the license. McKinney v. Patton, 176 Ga. 719, 169 S.E. 16 (1933).
Even though a veteran may hold the certificate contemplated by statute, the veteran still may not conduct business of a motor carrier without obtaining from the Public Service Commission a certificate of public convenience and necessity as other persons are required to do. McKinney v. Patton, 176 Ga. 719, 169 S.E. 16 (1933); Snipes v. Flournoy, 178 Ga. 815, 174 S.E. 617 (1934).
Exemption does not apply to state license taxes, and such exemption would not authorize a disabled veteran to carry on the business of a real estate broker without obtaining a license from the Georgia Real Estate Commission. Dixon v. Brooke, 44 Ga. App. 608, 162 S.E. 287 (1932).
Exemption applied although veteran did not own peddled goods.
- Defendant was authorized to peddle under certificate of exemption issued in the defendant's own name under this statute despite the fact that the defendant did not own the goods being peddled. Roberts v. City of Eatonton, 50 Ga. App. 592, 179 S.E. 144 (1935).
Certificate of exemption as proof that one was a disabled veteran.
- Any disabled veteran of the World War, resident in this state, may peddle or conduct business in any town, city, or county without obtaining a license; and the certificate of exemption stating the fact that the individual was a disabled or indigent veteran shall be sufficient proof. Smith v. City of Atlanta, 51 Ga. App. 17, 179 S.E. 558 (1935).
Certificate cannot be transferred.
- Disabled veteran, resident of this state, may not transfer or grant disabled veteran's privilege to peddle goods without a license to any other person. Smith v. City of Atlanta, 51 Ga. App. 17, 179 S.E. 558 (1935).
Veteran's remedy was at law, not injunction against city arrest.
- After a suit was instituted by a Confederate soldier claiming an exemption under this statute to enjoin the city from arresting the soldier and from in any way interfering with the soldier's business as a peddler, a court of equity would not interfere by injunction to restrain execution of municipal ordinance of a criminal nature, on ground of invalidity of such ordinance, nor on further ground that the plaintiff is exempt from operation of the ordinance. The person affected has a full and adequate remedy at law to test the validity of the ordinance, as well as the question of exemption from the ordinance's operation. City of Marietta v. Brantley, 170 Ga. 258, 152 S.E. 232 (1930).
Cited in Campbell v. Williams, 215 Ga. 717, 113 S.E.2d 143 (1960).
OPINIONS OF THE ATTORNEY GENERALANALYSIS
Veteran's business license exemption applies to all cities and towns in this state. 1948-49 Op. Att'y Gen. p. 300; 1948-49 Op. Att'y Gen. p. 301.
Holders of certificates of exemption may peddle goods throughout state without paying license fee.- When a certificate of exemption is issued by the state revenue commissioner (now commissioner of veterans service), holder of such certificate is entitled to peddle goods in various cities, towns, and counties of state without paying a license for such privilege. 1965-66 Op. Att'y Gen. 66-183.
Exempt veteran's employees need no license.- Disabled veteran who holds certificate of exemption issued by state revenue commissioner (now commissioner of veterans service) to conduct business may employ agents, servants, and helpers and those agents, servants, and helpers are not required to obtain a license to conduct business. 1954-56 Op. Att'y Gen. p. 905.
Exemption applies to local taxes.- If veteran meets with qualifications of law, which is assumed by virtue of holding a license, the veteran is exempt from further taxation by city. 1950-51 Op. Att'y Gen. p. 381.
There is no limit on number of employees veteran may have under certificate of exemption. 1945-47 Op. Att'y Gen. p. 486.
Veteran may include interrelated business in exemption.- Statute 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.
If business enterprises taken together to form one business, exemption may cover all.- Disabled veteran that operated several different and independent types of businesses was entitled only to an exemption upon one business; it was conceivable that many business enterprises which are made up of several component parts were at the same time interrelated and taken together form one business. 1948-49 Op. Att'y Gen. p. 308.
Limitations on Veterans' Exemption
Former Code 1933,
§ 84-2011 did not exempt disabled veterans from obtaining licenses, only from payment therefor. - There was no provision of law which would authorize a veteran to conduct a business without a license; however, the statute does exempt disabled veterans from payment of certain licenses. 1958-59 Op. Att'y Gen. p. 374.
No exemption from regulatory statutes charging fees to defray enforcement expenses.- It is well settled that the statute exempted disabled veterans who qualify under terms and conditions of the law from payment of revenue and occupational taxes and did not confer a right to exemption from state and local police regulation including license fees or taxes imposed under police power for regulatory purposes. 1954-56 Op. Att'y Gen. p. 390; 1957 Op. Att'y Gen. p. 338; 1958-59 Op. Att'y Gen. p. 263.
Provisions of former Code 1933, Ch. 84-20 applicable to veterans do not apply to regulatory statute, wherein fee was not charged to produce revenue but to defray expenses of enforcement of rules and regulations. 1957 Op. Att'y Gen. p. 145.
Veterans not exempt from regulation of businesses classified as privileges.- Statute referred only to fees charged by municipalities for exercising rights as distinguished from privileges and the statute does not give one seeking to engage in a business classified as a privilege immunity from satisfying conditions legally imposed by licensing agency including payment of any fee imposed in order to have such privilege. 1954-56 Op. Att'y Gen. p. 909; 1958-59 Op. Att'y Gen. p. 374; 1960-61 Op. Att'y Gen. p. 585.
Exemption is inapplicable to licenses issued by Surface Mined Land Use Board. 1970 Op. Att'y Gen. No. 70-136.
Exemption is inapplicable to commercial fisherman's license required by game and fish laws. 1957 Op. Att'y Gen. p. 145.
Statute did not exempt veterans from payment of ad valorem taxes. 1962 Op. Att'y Gen. p. 501.
License exemption is personal and does not extend to corporation owned by veteran. 1960-61 Op. Att'y Gen. p. 586.
Exemption extends only to license fees and taxes imposed for conducting business or peddling.- Person holding a certificate of exemption issued in accordance with terms of the veteran's exemption was not exempt from payment of any regulatory fee, but only from license fees or taxes imposed for conducting business or peddling. 1945-47 Op. Att'y Gen. p. 484.
Exemption is inapplicable to license taxes imposed for regulatory purposes. 1952-53 Op. Att'y Gen. p. 523.
No application to regulatory fee.- Veteran's certificate of exemption does not apply to the regulatory fee imposed on wholesale fish dealers. 1945-47 Op. Att'y Gen. p. 484.
Law is not designed to exempt a veteran from a regulatory license; the exemption applies primarily to revenue measures. 1948-49 Op. Att'y Gen. p. 428.
Exemption inapplicable to ad valorem taxes.- Exemption applies to business licenses only; there is no provision of law for exemption of ad valorem taxes to veterans. 1948-49 Op. Att'y Gen. p. 307.
Merchandise carried in stock by one operating under a disabled veteran's business license is not exempt from ad valorem taxes. 1948-49 Op. Att'y Gen. p. 303.
RESEARCH REFERENCES
Am. Jur. 2d.
- 60 Am. Jur. 2d, Peddlers, Solicitors, and Transient Dealers, §§ 86, 88.
C.J.S.- 39A C.J.S., Hawkers and Peddlers, § 19.
ALR.
- Reasonableness of amount of license fee exacted of peddlers or transient merchants, 39 A.L.R. 1385.