---
title: O.C.G.A. § 15-21-209. State operation assessment against adult entertainment establishments; determination of obligation; use of funds; administration.
collection: code
id: 15-21-209
cite_as: O.C.G.A. § 15-21-209 (2025)
canonical_url: https://georgiacommons.org/code/15-21-209
md_url: https://georgiacommons.org/code/15-21-209.md
text_url: https://georgiacommons.org/code/15-21-209/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t15-ch12-25-(v13a)-pdf.pdf?sfvrsn=487ea255_0#page=93
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/15-21.md
previous: https://georgiacommons.org/code/15-21-208.md
next: https://georgiacommons.org/code/15-21A-1.md
index: https://georgiacommons.org/code/index.md
version: Effective July 1, 2026.
in_force: true
other_versions:
  - version: Effective until July 1, 2026.
    in_force: false
    md_url: https://georgiacommons.org/code/15-21-209.md?version=until+July+1%2C+2026
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: COURTS / PAYMENT AND DISPOSITION OF FINES AND FORFEITURES / SAFE HARBOR FOR SEXUALLY EXPLOITED CHILDREN FUND
extraction_warnings:
  - version_added_beside_bound:15-21-209
---

# O.C.G.A. § 15-21-209. State operation assessment against adult entertainment establishments; determination of obligation; use of funds; administration.

(a) By April 30 of each calendar year, each adult entertainment establishment shall pay to the commissioner of revenue a state operation assessment equal to the greater of 1 percent of the previous calendar year’s gross revenue or $5,000.00. This state assessment shall be in addition to any other fees and assessments required by the county or municipality authorizing the operation of an adult entertainment business.

(b) The previous year’s gross revenue of an adult entertainment establishment shall be determined based upon tax returns filed with the Department of Revenue. The commissioner of revenue may, by rule or regulation, require other reports or returns to be filed by an adult entertainment establishment as he or she deems appropriate.

(c) The assessments collected pursuant to this Code section shall be remitted to the Safe Harbor for Sexually Exploited Children Fund Commission, to be deposited into the Safe Harbor for Sexually Exploited Children Fund.

(d) The assessments imposed by this Code section shall be assessed and collected in the same manner as taxes due the state in Title 48 and appeals of such assessments shall be within the jurisdiction of the Georgia Tax Court in accordance with Chapter 5B of this title, the “Georgia Tax Court Act of 2025.”

(e) The commissioner of revenue shall be authorized to promulgate any rules and regulations he or she deems necessary to implement and administer the provisions of this Code section.

## History

Code 1981, § 15-21-209, enacted by Ga. L. 2015, p. 675, § 3-1/SB 8; Ga. L. 2024, p. 888, § 3-2/HB 1267, effective July 1, 2026.

## Editor's Notes

Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codified by the General Assembly, provides that the 2024 amendments to this Code section shall only become effective on July 1, 2026, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for the establishment of the Georgia Tax Court with state-wide jurisdiction. If such a resolution is not so ratified, then the amendments to this Code section shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1189, authorizing the establishment of the state-wide Georgia Tax Court, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024.

## Amendments

The 2024 amendment, effective July 1, 2026, in subsection (d), substituted “Georgia Tax Court” for “Georgia Tax Tribunal” and “Chapter 5B of this title, the ‘Georgia Tax Court Act of 2025.’” for “Chapter 18A of Title 50.” at the end.

## Delayed Effective Date

Code Section 15-21-209 is set out twice in this Code. This version is effective July 1, 2026. For version effective until July 1, 2026, see the preceding version.