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O.C.G.A. § 3-3-4 — Exemptions from license fees or taxes | Georgia Code
O.C.G.A. § 3-3-4 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 3 ALCOHOLIC BEVERAGES

Section 3. Regulation of Alcoholic Beverages Generally, 3-3-1 through 3-3-46.

ARTICLE 1 GENERAL PROVISIONS

3-3-4. Exemptions from license fees or taxes.

There 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.)

JUDICIAL DECISIONS

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).

OPINIONS OF THE ATTORNEY GENERAL

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- 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).

RESEARCH REFERENCES

Am. Jur. 2d.

- 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.

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