§ 12-168. Exemptions.

(a)

Sales of items as a part of a garage sale, when the seller is a resident of the city, or in a duly registered flea market, or when the net proceeds of such sales are to be used by any county school or school organization or for any other charitable purpose, shall be exempt from the provisions of this article. Solicitation and the taking of subscriptions to publications shall also be exempt from the provisions of this article when the solicitor's earnings from such subscriptions are to be used by any county school or school organization, or for any other charitable purpose.

(b)

Blind persons, disabled veterans, and veterans having a physical disability incurred during service in the armed forces of the United States may peddle or conduct business in the city without paying an occupation tax or regulatory fee, subject to the limitations set forth in O.C.G.A. § 43-12-1 et seq.; provided that, before any such person may peddle or transact business without a license in the city without paying an occupation tax or regulatory fee, such person must furnish the secretary to the city commission with evidence of his/her right to such exemption as provided by O.C.G.A. § 43-12-2.

(Prior Code, § 29-7)