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Call Now: 904-383-7448There shall be no exception from the license fees or taxes provided by this title in favor of any person unless specifically provided for by law.
(Code 1933, § 5A-504, enacted by Ga. L. 1980, p. 1573, § 1.)
Under the statutes, a person, firm, or corporation in this state cannot lawfully engage in liquor business by proxy or under the name of another, but any and all persons, firms, or corporations who desire to engage therein must first obtain a license so to do in their own name. Smith v. Nix, 206 Ga. 403, 57 S.E.2d 275 (1950) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).
- In light of the similarity of the statutory provisions, annotations decided under former Ga. L. 1937-38, Ex. Sess., p. 103 are included in the annotations for this Code section.
Any differences in retail liquor license rates imposed by municipality must be based on reasonable classification. 1954-56 Op. Att'y Gen. p. 493. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).
County commissioners may not issue license free of charge to retailers to sell intoxicating liquor but may issue free license for sale of beer and wine. 1954-56 Op. Att'y Gen. p. 458. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).
Tax may be assessed and collected on untaxed liquor which state can prove person has previously sold. 1945-47 Op. Att'y Gen. p. 377. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).
Person in possession of untaxed liquor in wet county is not relieved of state tax thereon by its seizure as contraband and by criminal prosecution. 1945-47 Op. Att'y Gen. p. 377. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).
- 45 Am. Jur. 2d, Intoxicating Liquors, § 144. 68 Am. Jur. 2d, Sales and Use Taxes, § 100. 71 Am. Jur. 2d, State and Local Taxation, §§ 335, 347, 360.
Total Results: 20
Court: Supreme Court of Georgia | Date Filed: 2024-03-05
Citation: 899 S.E.2d 126, 318 Ga. 600
Snippet: maximum penalty for a violation of Rules 1.2, 1.3, 3.4 (a), 8.1 (a), and 8.4 (a) (4) is disbarment, while
Court: Supreme Court of Georgia | Date Filed: 2023-02-21
Citation: 884 S.E.2d 318, 315 Ga. 671
Snippet: insanity pursuant to OCGA § 16-3-3”). 4 stipulations that had been
Court: Supreme Court of Georgia | Date Filed: 2022-08-09
Citation: 877 S.E.2d 248, 314 Ga. 409
Snippet: facts, the Bar charged Eddings with violating Rules 3.3, 4.1, 4.2 (a), 8.1 (a), and 8.4 (a) (4) and invoked
Court: Supreme Court of Georgia | Date Filed: 2020-12-21
Citation: 853 S.E.2d 99, 310 Ga. 634
Snippet: suspension with conditions for violating Rules 3.3, 4.1, and 8.4 (a) (4) where the lawyer failed to
Court: Supreme Court of Georgia | Date Filed: 2019-10-21
Citation: 307 Ga. 363
Snippet: 9 genesis in Morrow v. State, 266 Ga. 3, 3-4 (463 SE2d 472) (1995) (affirming the denial of
Court: Supreme Court of Georgia | Date Filed: 2019-10-07
Citation: 307 Ga. 1
Snippet: evidence of his guilt); Whitt v. State, 281 Ga. App. 3, 3-4 (635 SE2d 270) (2006) (holding that the trial
Court: Supreme Court of Georgia | Date Filed: 2019-10-07
Citation: 307 Ga. 50
Snippet: a member of the Bar since 2003, violated Rules 3.3, 4.2, 8.1, and 8.4 set forth in the Georgia Rules
Court: Supreme Court of Georgia | Date Filed: 2019-08-05
Citation: 306 Ga. 504
Snippet: 1.4, 1.5, 1.15 (I), 1.15 (II), 1.16 (d), 3.1, 3.3, 4.1, 5.5, and 8.4 (a) (4) of the Georgia Rules of
Court: Supreme Court of Georgia | Date Filed: 2019-08-05
Citation: 831 S.E.2d 734
Snippet: 1.4, 1.5, 1.15 (I), 1.15 (II), 1.16 (d), 3.1, 3.3, 4.1, 5.5, and 8.4 (a) (4) of the Georgia Rules of
Court: Supreme Court of Georgia | Date Filed: 2018-10-22
Citation: 304 Ga. 574
Snippet: refinancing thereof or any part thereof.” OCGA § 7-3-3 (4). The financing agreements at issue in this case
Court: Supreme Court of Georgia | Date Filed: 2018-10-22
Citation: 820 S.E.2d 704, 304 Ga. 574
Snippet: refinancing thereof or any part thereof." OCGA § 7-3-3 (4). The financing agreements at issue in this case
Court: Supreme Court of Georgia | Date Filed: 2018-03-05
Citation: 303 Ga. 284
Snippet: Bar Rule 4-102 (d): 1.2, 1.3, 1.4, 1.7, 3.1, 3.2, 3.3, 4.1, 4.4, 8.1, and 8.4 (a) (4). The maximum sanction
Court: Supreme Court of Georgia | Date Filed: 2018-03-05
Citation: 811 S.E.2d 349
Snippet: Rule 4-102 (d) : 1.2, 1.3, 1.4, 1.7, 3.1, 3.2, 3.3, 4.1, 4.4, 8.1, and 8.4 (a) (4). The maximum sanction
Court: Supreme Court of Georgia | Date Filed: 2017-12-11
Citation: 302 Ga. 742, 808 S.E.2d 650
Snippet: suspension with conditions for violations of Rules 3.3, 4.1, and 8.4 (a) (4) where attorney failed to serve
Court: Supreme Court of Georgia | Date Filed: 2016-10-17
Citation: 300 Ga. 407, 792 S.E.2d 324, 2016 Ga. LEXIS 658
Snippet: findings and conclusions that Moore violated Rules 3.3, 4.1, and 8.4 (a) (4), and recommended a six-month
Court: Supreme Court of Georgia | Date Filed: 2015-10-05
Citation: 297 Ga. 794, 778 S.E.2d 218, 2015 Ga. LEXIS 688
Snippet: had committed violations of Rules 1.2, 1.4, 3.1, 3.3, 4.4, and 8.4 (a) (4) of the Georgia Rules of Professional
Court: Supreme Court of Georgia | Date Filed: 2015-10-05
Snippet: had committed violations of Rules 1.2, 1.4, 3.1, 3.3, 4.4, and 8.4 (a) (4) of the Georgia Rules of Professional
Court: Supreme Court of Georgia | Date Filed: 2015-03-16
Snippet: paragraphs (2.1), (2.2), (3), (3.1), (3.2), (3.3), (3.4), (3.5), (3.7), (4), (4.1), (4.2), (4.3), (4.4)
Court: Supreme Court of Georgia | Date Filed: 2015-03-16
Citation: 297 Ga. 1, 770 S.E.2d 616, 2015 Ga. LEXIS 179
Snippet: paragraphs (2.1), (2.2), (3), (3.1), (3.2), (3.3), (3.4), (3.5), (3.7), (4), (4.1), (4.2), (4.3), (4.4)
Court: Supreme Court of Georgia | Date Filed: 2013-03-28
Citation: 292 Ga. 741, 741 S.E.2d 147, 2013 Fulton County D. Rep. 1338, 2013 Ga. LEXIS 316
Snippet: punctuation omitted). See OCGA § 48-13-51 (a) (3), (3.4), (3.7) and (4.4). See OCGA § 48-8-111 (a)