O.C.G.A.
O.C.G.A.

O.C.G.A. § 15-21-209 (2019)

(For effective date, see note.) State operation assessment against adult entertainment establishments; determination of obligation; use of funds; administration

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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(a) By April 30 of each calendar year, each adult entertainment establishment shall pay to the commissioner of revenue a state operation assessment equal to the greater of 1 percent of the previous calendar year’s gross revenue or $5,000.00. This state assessment shall be in addition to any other fees and assessments required by the county or municipality authorizing the operation of an adult entertainment business.

(b) The previous year’s gross revenue of an adult entertainment establishment shall be determined based upon tax returns filed with the Department of Revenue. The commissioner of revenue may, by rule or regulation, require other reports or returns to be filed by an adult entertainment establishment as he or she deems appropriate.

(c) The assessments collected pursuant to this Code section shall be remitted to the Safe Harbor for Sexually Exploited Children Fund Commission, to be deposited into the Safe Harbor for Sexually Exploited Children Fund.

(d) The assessments imposed by this Code section shall be assessed and collected in the same manner as taxes due the state in Title 48 and appeals of such assessments shall be within the jurisdiction of the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50.

(e) The commissioner of revenue shall be authorized to promulgate any rules and regulations he or she deems necessary to implement and administer the provisions of this Code section.

History

(Code 1981, § 15-21-209, enacted by Ga. L. 2015, p. 675, § 3-1/SB 8.)

Annotations

Editor’s notes. - For information as to the effective date of this Code section,

see the delayed effective date note at the beginning of this article.

CHAPTER 21A JUDICIAL ACCOUNTING Sec.

Sec. Legislative findings and intent. ‘‘Authority’’ defined. Georgia Superior Court Clerks’ Cooperative Authority as custodial trustee. Procedure for reporting and remittance of funds. Retention of funds by authority; remittance to general fund of state treasury; accumulation of interest. Additional filing fees; applica-

tion fee for indigent defense services; remittance of funds.

Notes of Decisions
Cited in 3 cases (3 in the last 5 years), 2022–2024 · leading case: Georgia Ass'n of Club Executives, Inc. v. State of Georgia (two Cases), 320 Ga. 381 (Ga. 2024).
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Georgia Ass'n of Club Executives, Inc. v. State of Georgia (two Cases), 320 Ga. 381 (Ga. 2024). · cites it 12× “The Georgia Association of Club Executives (“GACE”), a self- described “organization of adult entertainment clubs in Georgia,” challenges the constitutionality of a “state operating assessment” imposed by OCGA § 15-21-209 (the “Assessment” or “Tax”) on “adult entertainment…”
Riley, Comm'r v. Georgia Ass'n of Club Executives, Inc.; & Vice Versa, 870 S.E.2d 405 (Ga. 2022). · cites it 4× “S21X0900, GACE cross-appeals, contending that the trial court erred in granting partial summary judgment in Riley’s favor on the remaining claims of GACE’s petition, arguing, among other things, that OCGA § 15-21-209, by imposing an annual assessment on adult entertainment…”
Georgia Ass'n of Club Executives, Inc. v. State of Georgia (two Cases) (Ga. 2024). · cites it 24× “The Georgia Association of Club Executives (“GACE”), a self- described “organization of adult entertainment clubs in Georgia,” challenges the constitutionality of a “state operating assessment” imposed by OCGA § 15-21-209 (the “Assessment” or “Tax”) on “adult entertainment…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.