Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 6. WINE · Article 2. STATE LICENSE REQUIREMENTS AND REGULATIONS FOR DISTRIBUTION AND SALE

3-6-20. Levy and amount of state occupational tax; application for license.

Active

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

(a)
An annual occupational license tax is imposed upon each winery, manufacturer, broker, importer, wholesaler, and retail dealer of wine in this state, as follows:#
1. (1)
  Upon each winery and manufacturer ................ $ 1,000.00#
2. (2)
  Upon each wholesale dealer .............................. 500.00#
3. (3)
  Upon each importer ........................................ 500.00#
4. (4)
  Upon each broker .......................................... 50.00#
5. (5)
  Upon each retail dealer ................................... 50.00#
6. (6)
  Upon each special event use permit applicant ....... 50.00#
(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.#

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 1933, § 58-804, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5501, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 2012, p. 827, § 6/HB 1066.

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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, pages 827 to 828; merge action: carried; file SHA-256 206dab95f27a.

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