SB89: SB89 Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase

26 LC 28 0755S The House Committee on Regulated Industries offers the following substitute to SB 89: A BILL TO BE ENTITLED AN ACT To amend Code Section 3-1-2 of the Official Code of Georgia Ann otated, relating to1 definitions regarding alcoholic beverages, so as to revise the definition of retail package2 liquor store; to provide for sale of beverages licensed under Chapter 23 of Title 2; to provide3 for related matters; to provide for an effective date; to repeal conflicting laws; and for other4 purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Code Section 3-1-2 of the Official Code of Georgia Annotated, r elating to definitions8 regarding alcoholic beverages, is amended by revising paragraph (19.1) as follows:9 "(19.1) 'Retail package liquor store' means a retail business establishment owned by an10 individual, partnership, corporation, association, or other business entity:11 (A) Primarily engaged in the retail sale of distilled spirits, malt beverages, and wine12 in unbroken packages, not for consumption on the premises, except as authorized under13 this chapter; and14 S. B. 89 (SUB) - 1 - 26 LC 28 0755S (B) Which derives from such retail sale of alcoholic beverages in unbroken packages15 at least 75 percent of its total annual gross sales from the sa le of a combination of16 distilled spirits, malt beverages, and wine, and other age restricted beverages.17 (C) Nothing in this title shall prohibit a retail package liquor store from engaging in the18 retail sale of beverage products authorized under Chapter 23 of Title 2, so long as the19 retail package liquor store has obtained all applicable retail licenses and adheres to all20 applicable age restrictions."21 SECTION 2.22 This Act shall become effective upon its approval by the Governor or upon its becoming law23 without such approval.24 SECTION 3.25 All laws and parts of laws in conflict with this Act are repealed.26 S. B. 89 (SUB) - 2 -