§ 19-123. Exemption—certain disabled persons, the aged, and widows with minor dependents.

(a) All disabled persons physically incapable of manual labor, widows 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 a business tax. 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 disabled, the nature and extent of the disability being specified therein, and in case the exemption is claimed by a widow 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 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.

(b) 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 business tax receipt to sell intoxicating liquors or malt and vinous beverages.

(c) Before granting the exemption provided in this section, the city shall require a physician's confirmation of the applicant's disability, and, if exemption is being claimed by a widow with minor dependents or by a person over sixty-five (65) years of age, the city shall require proof of the right to exemption.

(d) Any business tax receipt issued in accordance with this section shall be clearly marked across the face thereof "Exempt Receipt - Not Transferable." Proof of right to exemption shall be attached to application and retained for future reference in the official records of the city.

(Ord. No. 2006-47, § 2, 12-5-06)