27-17-479 - Privilege tax exemptions; elderly or handicapped persons and hotel enterprises.
§ 27-17-479. Privilege tax exemptions; elderly or handicapped persons and hotel enterprises.
(1) Any person sixty-five (65) years old or older, or any person blind, deaf or dumb, or maimed by loss of hand or foot, or loss of the use of the hand or foot, or any citizen of the United States who is disabled or suffering from an infirmity to the extent that he is unable to perform physical labor of not more than fifty percent (50%) of normal ability, and whose annual gross income is not more than Nine Hundred Dollars ($900.00), may exercise any of the privileges named below in this subsection, without the payment of a privilege tax under the provisions of this chapter, which exemption shall be restricted and limited to the following business:
Broom factories, checking rooms, drays, fur dealers, ice cream carts, mattress renovators, sign painters, shoe repair shops, insurance agents.
(2) Any person claiming an exemption under this section shall apply for and obtain a certificate of exemption as provided in Sections 27-17-489 and 27-17-491.
Sources: Codes, 1942, § 9696-217; Laws, 1944, ch. 137, § 213; Laws, 1988, ch. 505, § 9, eff from and after July 1, 1988.