Georgia Code Title 3. Alcoholic Beverages § 3-5-20
Current as of April 14, 2021 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) An annual occupational license tax is imposed upon each brewer, manufacturer, broker, importer, wholesaler, and retail dealer of beer in this state, as follows:
|
|
(1) |
Upon each brewer․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․․․․․․․$ 1,000.00 |
|
|
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
||
|
(2) |
Upon each wholesale dealer․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․500.00 |
|
|
|
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
||
|
(3) |
Upon each importer․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․500.00 |
|
|
|
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
||
|
(4) |
Upon each broker․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․50.00 |
|
|
|
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
||
|
(5) |
Upon each retail dealer․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․50.00 |
|
|
|
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
||
|
(6) |
Upon each brewpub operator․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․․․․․․․․․1,000.00 |
|
|
|
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ |
||
|
|
(7) |
Upon each special event use permit applicant․․․․․․․․․․․․․ |
․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․50.00 |
(b) An annual occupational license tax shall be paid for each place of business operated. An application for the applicable license required pursuant to this title along with the payment of the tax required by subsection (a) of this Code section shall be submitted to the department immediately upon assuming control of the place of business and annually thereafter for so long as the business is operated.
Cite this article: FindLaw.com - Georgia Code Title 3. Alcoholic Beverages § 3-5-20 - last updated April 14, 2021 | https://codes.findlaw.com/ga/title-3-alcoholic-beverages/ga-code-sect-3-5-20.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?