Georgia legislation · 2025-2026 Regular Session
Georgia HB632: Professions and businesses; clarify certain veterans' eligibility for exemption with regard to payment of occupation taxes, administrative fees, and regulatory fees
Status: Failed, March 25, 2026
A BILL to be entitled an Act to amend Chapter 12 of Title 43 of the Official Code of Georgia Annotated, relating to disabled veterans and blind persons engaging in peddling, operating businesses, or practicing professions, so as to clarify certain veterans' eligibility for exemption with regard to payment of occupation taxes, administrative fees, and regulatory fees; to provide a definition of "armed conflict" consistent with current federal law; to provide for armed conflicts to be equivalent to periods of war with regard to certain exemptions; to provide for certain procedures; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Chapter 12 of Title 43 of the Official Code of Georgia Annotated, relating to disabled veterans and blind persons engaging in peddling, operating businesses, or practicing professions, so as to clarify certain veterans' eligibility for exemption with regard to payment of occupation taxes, administrative fees, and regulatory fees; to provide a definition of "armed conflict" consistent with current federal law; to provide for armed conflicts to be equivalent to periods of war with regard to certain exemptions; to provide for certain procedures…
From the introduced text:
A BILL TO BE ENTITLED To amend Chapter 12 of Title 43 of the Official Code of Georgia Annotated, relating to disabled veterans and blind persons engaging in peddling, operating businesses, or practicing professions, so as to clarify certain veterans' eligibility for exemption with regard to payment of occupation taxes, administrative fees, and regulatory fees; to provide a definition of "armed conflict" consistent with current federal law; to provide for armed conflicts to be equivalent to periods of war with regard to certain exemptions; to provide for certain procedures; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Chapter 12 of Title 43 of the Official Code of Georgia Annotated, relating to disabled veterans and blind persons engaging in peddling, operating businesses, or practicing professions, is amended by revising Code Section 43-12-1, relating to exemption from payment of occupation tax, administrative fee, or regulatory fee, as follows: "43-12-1. 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 H. B. LC 46 1160 municipality in this state without paying an occupation tax, administrative fee, or regulatory fee for the privilege of so doing,; provided, however, that such person …