SB 89: Income Taxes; amount of a tax credit based on the federal tax credit for certain child and dependent care expenses; increase

The House Committee on Regulated Industries offers the following substitute to SB 89:

A BILL TO BE ENTITLED

AN ACT

To amend Code Section 3-1-2 of the Official Code of Georgia Annotated, relating to definitions regarding alcoholic beverages, so as to revise the definition of retail package liquor store; to provide for sale of beverages licensed under Chapter 23 of Title 2; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 3-1-2 of the Official Code of Georgia Annotated, relating to definitions regarding alcoholic beverages, is amended by revising paragraph (19.1) as follows: "(19.1) 'Retail package liquor store' means a retail business establishment owned by an individual, partnership, corporation, association, or other business entity:

(A) Primarily engaged in the retail sale of distilled spirits, malt beverages, and wine in unbroken packages, not for consumption on the premises, except as authorized under this chapter; and

(B) Which derives from such retail sale of alcoholic beverages in unbroken packages at least 75 percent of its total annual gross sales from the sale of a combination of distilled spirits, malt beverages, and wine, and other age restricted beverages.

(C) Nothing in this title shall prohibit a retail package liquor store from engaging in the retail sale of beverage products authorized under Chapter 23 of Title 2, so long as the retail package liquor store has obtained all applicable retail licenses and adheres to all applicable age restrictions."

SECTION 2.

This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.