---
title: O.C.G.A. § 3-2-5. Collection of taxes under title; issuance of licenses.
collection: code
id: 3-2-5
cite_as: O.C.G.A. § 3-2-5 (2025)
canonical_url: https://georgiacommons.org/code/3-2-5
md_url: https://georgiacommons.org/code/3-2-5.md
text_url: https://georgiacommons.org/code/3-2-5/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-t2-t3-(v3)-2019-pdf.pdf?sfvrsn=6ea3b7a1_0#page=659
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/3-2.md
previous: https://georgiacommons.org/code/3-2-4.md
next: https://georgiacommons.org/code/3-2-6.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: ALCOHOLIC BEVERAGES / STATE ADMINISTRATION AND ENFORCEMENT / ADMINISTRATION
---

# O.C.G.A. § 3-2-5. Collection of taxes under title; issuance of licenses.

Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment of the appropriate taxes and fees and compliance with all other requirements of this title, the commissioner shall issue appropriate licenses as provided for in this title.

## History

Code 1933, § 5A-305, enacted by Ga. L. 1980, p. 1573, § 1.