§ 8A-230. Exemption allowed: Certain disabled persons, the aged, widows and widowers with minor dependents.

(1)

All permanently disabled persons physically incapable of manual labor, widows or widowers with minor dependents, and persons sixty-five (65) years of age or older, with not more than one (1) employee or helper, and who use their own capital only, not in excess of one thousand dollars ($1,000.00), shall be allowed to engage in any business or occupation in Counties in which they live without being required to pay for a local business tax receipt. The exemption provided by this section shall be allowed only upon the certificate of the County Physician, or other reputable physician, that the applicant claiming the exemption is a permanently disabled person, the nature and extent of the disability being specified therein, and in case the exemption is claimed by a widow or widower with minor dependents, or a person over sixty-five (65) years of age, proof of the right to the exemption shall be made. Any person entitled to the exemption provided by this section shall, upon application and furnishing of the necessary proof as aforesaid, be issued a local business tax receipt which shall have plainly stamped or written across the face thereof the fact that it is issued under this section, and the reason for the exemption shall be written thereon.

(2)

In no event under this or any other law shall any person, veteran or otherwise, be allowed any exemption whatsoever from the payment of any amount required by law for the issuance of a local business tax receipt to sell intoxicating liquors, malt and vinous beverages, or for the operation of any slot machine, punchboard or any other gaming or gambling device.

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 93-80, § 20, 7-29-93; Ord. No. 06-191, § 2, 12-19-06)