---
title: O.C.G.A. § 3-4-20. Levy and amount of state occupational license tax; application for license.
collection: code
id: 3-4-20
cite_as: O.C.G.A. § 3-4-20 (2025)
canonical_url: https://georgiacommons.org/code/3-4-20
md_url: https://georgiacommons.org/code/3-4-20.md
text_url: https://georgiacommons.org/code/3-4-20/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=744
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/3-4-3.md
next: https://georgiacommons.org/code/3-4-21.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 / STATE LICENSE REQUIREMENTS AND REGULATIONS FOR MANUFACTURE, DISTRIBUTION, AND PACKAGE SALES
---

# O.C.G.A. § 3-4-20. Levy and amount of state occupational license tax; application for license.

(a) An annual occupational license tax is imposed upon each distiller, manufacturer, broker, importer, wholesaler, fruit grower, and retail dealer of distilled spirits in this state, as follows:

(1) Upon each distiller and manufacturer ............. $ 1,000.00

(2) Upon each wholesale dealer ............................ 1,000.00

(3) Upon each importer ...................................... 1,000.00

(4) Upon each fruit grower .................................. 500.00

(5) Upon each broker ......................................... 100.00

(6) Upon each retail dealer .................................. 100.00

(7) Upon each special event use permit applicant ...... 100.00

(b) An annual occupational license tax shall be paid for each place of business operated. An application for the applicable 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

Ga. L. 1937-38, Ex. Sess., p. 103, §§ 5, 9; Ga. L. 1972, p. 207, § 4; Ga. L. 1974, p. 1125, § 1; Ga. L. 1979, p. 923, § 2; Code 1933, § 5A-2501, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 30; Ga. L. 2012, p. 827, § 2/HB 1066.