§ 8A-230.1. Exemptions allowed disabled veterans of any war, or their unremarried widows or widowers.

(1)

Any bona fide, permanent resident elector of the State who served as an officer or enlisted man in the United States Army or Army Reserve, United States Air Force or Air Force Reserve, National Guard, United States Navy or Naval Reserve, United States Coast Guard or Coast Guard Reserve, United States Marine Corps or Marine Corps Reserve, or any temporary members thereof, who have actually been or may hereafter be reassigned by the Army, Air Force, Navy, Coast Guard or Marines to active duty, during any war, declared or undeclared, armed conflicts, crises, etc., since the Spanish-American War, beginning April 21, 1896, who was honorably discharged from the service of the United States, and who at the time of his application for local business tax receipt as hereinafter mentioned shall be disabled from performing manual labor, shall, upon sufficient identification, proof of being a permanent resident elector in the State and production of an honorable discharge from the service of the United States during the aforesaid period of time, respectively, be granted a local business tax receipt to engage in any business or occupation in the State which may be carried on mainly through the personal efforts of the receiptholder as a means of livelihood and for which the County or municipal local business tax receipt does not exceed the sum of fifty dollars ($50.00) for each without payment of any local business tax receipt tax otherwise provided for by law; or shall be entitled to an exemption to the extent of fifty dollars ($50.00) on any receipt to engage in any business or occupation in the State which may be carried on mainly through the personal efforts of the licensee as a means of livelihood where either the County or municipal license for such business or occupation shall be more than fifty dollars ($50.00). The exemption heretofore referred to shall extend to and include the right of passenger capacity, including the driver, when it shall be made to appear that such automobile is bona fide owned or contracted to be purchased by the licensee and is being operated by him as a means of livelihood and that the proper license tax for the operation of such motor vehicle for private use has been applied for and attached to said motor vehicle and the proper fees therefor paid by the receiptholder.

(2)

When any such person shall apply for a receipt to conduct any business or occupation for which either the County or municipal license tax as fixed by law shall exceed the sum of fifty dollars ($50.00), the remainder of such local business tax in excess of fifty dollars ($50.00) shall be paid by him in cash.

(3)

Each and every tax collecting authority of this State, of each County thereof, and of each municipality therein shall issue to such persons as may be entitled hereunder a local business tax receipt pursuant to the foregoing provision and subject to the conditions thereof. Such receipt when issued shall be marked across the face thereof "Veterans Exempt Receipt—Not Transferable." Before issuing the same, proof shall be duly made in each case that the applicant is entitled under the conditions of this law to receive the exemption herein provided for. The proof may be made by establishing to the satisfaction of such tax collecting authority by means of certificate of honorable discharge or certified copy thereof that he is a veteran within the purview of this section and by exhibiting:

(a)

A certificate of government-rated disability to an extent of ten (10) percent or more;

(b)

The affidavit or testimony of a reputable physician who personally knows the applicant and who makes an oath that the applicant is disabled from performing manual labor as a means of livelihood;

(c)

The certificate of the veteran's service officer of the County in which applicant lives, duly executed under the hand and seal of the chief officer and secretary thereof, attesting the fact that the applicant is disabled and entitled to receive a receipt within the meaning and intent of this section;

(d)

By the production of a pension certificate issued to him by the United States by reason of such disability; or

(e)

Such other reasonable proof as may be required by the tax collecting authority to establish the fact that such applicant is so disabled.

All receipts issued under this section shall be in the same general form, and shall expire at the same time, as other State, County and municipal licenses are fixed by law to expire.

(4)

All receipts obtained under the provisions of this section by the Commission of fraud upon any issuing authority shall be deemed null and void. Any person who has fraudulently obtained any such receipt, or who has fraudulently received any transfer of a receipt issued to another, and has thereafter engaged in any business or occupation requiring a local business tax receipt under color thereof shall be subject to prosecution as for engaging in a business or occupation without having the required receipt under the laws of the State. Such receipt shall not be issued in any County other than the County wherein said veteran is a bona fide resident citizen elector, unless such veteran applying therefor shall produce to the tax collecting authority in such County a certificate of the tax collector of his home County to the effect that no exemption from receipt has been granted such veteran in his home County under the authority of this section.

(5)

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.

(6)

The unremarried widow or widower of the deceased disabled veteran of any war in which the United States armed forces participated will be entitled to the same exemptions as the disabled veteran.

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 93-80, § 21, 7-29-93; Ord. No. 06-191, § 2, 12-19-06)