Georgia Commons

Title 3. ALCOHOLIC BEVERAGES

Chapter 4. DISTILLED SPIRITS

47 sections · 3-4-1 to 3-4-180

Article 1. GENERAL PROVISIONS

  1. 3-4-1Definitions.
  2. 3-4-2Applicability of chapter to ethyl alcohol used for certain purposes.
  3. 3-4-3Retail dealer’s signs; signs advertising Georgia lottery.

Article 2. STATE LICENSE REQUIREMENTS AND REGULATIONS FOR MANUFACTURE, DISTRIBUTION, AND PACKAGE SALES

  1. 3-4-20Levy and amount of state occupational license tax; application for license.
  2. 3-4-21Prohibition of holding or having beneficial interest in more than two retail dealer licenses.
  3. 3-4-21.1Requirement for retail license; application of existing license to new location.
  4. 3-4-22Filing of bonds by applicants for licenses generally.
  5. 3-4-23Certificate of residence required for retail dealer’s license; intention of Code section.
  6. 3-4-24Issuance to fruit growers of license to manufacture distilled spirits; storage and disposition; limitations upon manufacture and sale; issuance of manufacturer’s or distiller’s license in certain counties or municipalities; tasting room limitations for certain licensees.
  7. 3-4-24.1Distiller’s license authorizing manufacture of distilled spirits from agricultural products other than perishable fruits; storage.
  8. 3-4-24.2Three-tier system of distribution and sale of distilled spirits; reporting; days and times for sale; sale price; taxes; regulatory authority; violations.
  9. 3-4-24.3Licensing for the manufacture or distribution of distilled spirits on local level.
  10. 3-4-25Holder of retail dealer’s license authorized to sell only unbroken packages; breaking of package or packages or drinking of contents thereof on premises prohibited.
  11. 3-4-26Display of advertisement or information regarding prices of distilled spirits in visible places; sales below cost prohibited; exceptions authorized.
  12. 3-4-27Notice of intention to secure retail dealer license for sale of distilled spirits.

Article 3. LOCAL AUTHORIZATION AND REGULATIONS FOR MANUFACTURE, DISTRIBUTION, AND PACKAGE SALES

  1. 3-4-40Requirement as to approval by referendum elections of issuance of licenses generally.
  2. 3-4-41Petition for referendum; notice of call for referendum.
  3. 3-4-42Form of ballots for referendum election.
  4. 3-4-43Applicability of general election laws.
  5. 3-4-44Certification of results; payment of expenses.
  6. 3-4-45Effect of majority vote in favor of package sales.
  7. 3-4-46Procedure for conduct of election for purpose of nullifying previous election result.
  8. 3-4-47Adoption of resolutions and ordinances; determination of location of retail or businesses licensed by local governing authorities.
  9. 3-4-48Maximum annual license fees for municipal or county licenses.
  10. 3-4-49Municipalities in wet counties.
  11. 3-4-50(no catchline printed)Redesignated
  12. 3-4-51(no catchline printed)Redesignated

Article 4. EXCISE TAXATION · Part 1. STATE

  1. 3-4-60Levy and amount of tax.
  2. 3-4-61Payment of tax; report.

Article 4. EXCISE TAXATION · Part 2. LOCAL

  1. 3-4-80Levy of tax on sale of distilled spirits by the package authorized; rate of tax; manner of imposition; imposition of tax by both county and municipality located within county.

Article 5. SALES BY THE DRINK · Part 1. AUTHORIZATION

  1. 3-4-90Authorization by counties or municipalities of issuance of licenses for sale of distilled spirits by the drink generally; procedure.
  2. 3-4-91Procedure for authorization of sale in counties and municipalities in which package sales lawful; procedure for nullifying prior approval and authorization of sales by the drink.
  3. 3-4-92Procedure for authorization of sale in counties and municipalities in which package sales are not lawful; procedure for nullifying prior approval and authorization of sales by the drink.
  4. 3-4-93Municipalities in wet counties.

Article 5. SALES BY THE DRINK · Part 2. LICENSES

  1. 3-4-110Adoption of local rules and regulations governing issuance of licenses and conduct of licensees.
  2. 3-4-111Sale by wholesalers to licensees; purchase by licensees from wholesalers; declaration of contraband.
  3. 3-4-111.1Occupational license tax upon retail consumption dealers; annual payment; application.

Article 5. SALES BY THE DRINK · Part 3. EXCISE TAXATION

  1. 3-4-130Imposition of tax by municipalities authorized; rate of tax.
  2. 3-4-131Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county.
  3. 3-4-132Manner of imposition, payment, and collection of tax.
  4. 3-4-133Allowance and reimbursement to dealers collecting tax of percentage of tax due.

Article 6. DESIGNATION OF SALES TERRITORIES AND WHOLESALERS FOR OUT-OF-STATE BRANDS

  1. 3-4-150Short title.
  2. 3-4-151Purposes and policies.
  3. 3-4-152Submission of labels; designation of sales territories and exclusive wholesale distributors; approval by commissioner.
  4. 3-4-153Regulations.

Article 7. SALES BY THE DRINK IN CERTAIN MUNICIPALITIES; WITHDRAWAL

  1. 3-4-160Municipalities in wet counties.

Article 8. TASTINGS

  1. 3-4-180Tastings of distilled spirits; definitions; general provisions; prohibited sales; administration.Repealed