O.C.G.A. § 3-4-111.1 (2019)
Occupational license tax upon retail consumption dealers; annual payment; application
(a) An annual occupational license tax in the amount of $100.00 is imposed upon each retail consumption dealer in this state.
(b) The annual occupational license tax shall be paid for each place of business operated. An application for a retail consumption dealer's license required pursuant to this title along with the payment of the tax required by subsection (a) of this Code section shall be submitted to the department immediately upon assuming control of the place of business and annually thereafter for so long as the business is operated.
History
(Code 1933, § 5A-2921, enacted by Ga. L. 1981, p. 1269, § 39; Ga. L. 2012, p. 827, § 4/HB 1066.)
Annotations
OPINIONS OF THE ATTORNEY GENERAL 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.
JUDICIAL DECISIONS Legislative intent. - It was intention of the legislature in passing Ga. L. 1937-38, Ex. Sess., p. 103, to provide that voters of any dry county should have the right to determine whether the county should remain dry or become wet, and that, regardless of how that election went,
voters should have an opportunity, after expiration of two years, to again determine whether county should be wet or dry. Wharton v. State, 67 Ga. App. 545, 21 S.E.2d 258 (1942) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).
ARTICLE 1 GENERAL PROVISIONS