O.C.G.A.

O.C.G.A. § 3-3-4 (2019)

Exemptions from license fees or taxes

✓ 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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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.

History

Code 1933, § 5A-504, enacted by Ga. L. 1980, p. 1573, § 1.

Annotations

JUDICIAL DECISIONS Editor’s notes. - 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. 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 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, § 168 et seq. 67B Am. Jur. 2d, Sales and Use Taxes, § 83. 71 Am.

Jur. 2d, State and Local Taxation, § 234 et seq.