---
title: O.C.G.A. § 3-4-111.1. Occupational license tax upon retail consumption dealers; annual payment; application.
collection: code
id: 3-4-111.1
cite_as: O.C.G.A. § 3-4-111.1 (2025)
canonical_url: https://georgiacommons.org/code/3-4-111.1
md_url: https://georgiacommons.org/code/3-4-111.1.md
text_url: https://georgiacommons.org/code/3-4-111.1/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=785
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/3-4.md
previous: https://georgiacommons.org/code/3-4-111.md
next: https://georgiacommons.org/code/3-4-130.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 / DISTILLED SPIRITS / SALES BY THE DRINK / LICENSES
---

# O.C.G.A. § 3-4-111.1. Occupational license tax upon retail consumption dealers; annual payment; application.

(a) An annual occupational license tax in the amount of $100.00 is imposed upon each retail consumption dealer in this state.

(b) The annual occupational license tax shall be paid for each place of business operated. An application for a retail consumption dealer’s 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.

## History

Code 1933, § 5A-2921, enacted by Ga. L. 1981, p. 1269, § 39; Ga. L. 2012, p. 827, § 4/HB 1066.