2-1-5. Annual license fee for grain dealers, commercial feed dealers, grain warehousemen, and qualified agricultural producers; retention of funds.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(a)
An individual conducting business as a grain dealer, commercial feed dealer, and grain warehouseman shall pay an annual license fee in an amount not less than $1,500.00 nor more than $3,000.00. Any fees collected pursuant to this Code section shall be retained pursuant to the provisions of Code Section 45-12-92.1.#
(b)
A qualified agricultural producer, as defined in Code Section 48-8-3.3, shall pay an annual license fee in an amount not less than $15.00 nor more than $25.00, but in no event shall the total amount of the proceeds from such fees exceed the cost of administering Code Section 48-8-3.3.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 2-1-5, enacted by Ga. L. 1992, p. 2553, § 2.5; Ga. L. 2001, p. 1070, § 1; Ga. L. 2010, p. 9, § 1-1/HB 1055; Ga. L. 2012, p. 257, § 5-7/HB 386; Ga. L. 2014, p. 288, § 2/HB 983.

Editor's notes

Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: ‘‘Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act.’’ The amendment to this Code section became effective January 1, 2013. Ga. L. 2012, p. 257, § 7-1(i)/HB 386, not codified by the General Assembly, provides: ‘‘This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of the relevant portion of this Act.’’ The amendment to this Code section became effective January 1, 2013. Ga. L. 2012, p. 257, § 7-2/HB 386, not codified by the General Assembly, provides for severability. Ga. L. 2014, p. 288, § 3/HB 983, not codified by the General Assembly, provides that: ‘‘This Act shall become effective on January 1, 2015, and shall be applicable to all taxable years beginning on or after January 1, 2015.’’

Cross references

License required, § 2-9-31. Issuance, renewal, and expiration of license, § 2-9-33. License required for distribution; product registration; fees; refusal or cancellation of license or registration, § 2-13-6.

Law reviews

For article, ‘‘Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,’’ see 28 Ga. St. U. L. Rev. 217 (2011). For article on the 2012 amendment of this Code section, see 29 Ga. St. U. L. Rev. 112 (2012).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t1-t2-t3-(v3)-2019-pdf.pdf, Volume V3, 2019 edition, page 170; merge action: carried; file SHA-256 206dab95f27a.