O.C.G.A. § 3-4-111.1 (2019)

Excise Taxation PART 1 STATE Sec.

Levy and amount of tax. Payment of tax; report.

PART 3

PART 2 Levy of tax on sale of distilled spirits by the package authorized; rate of tax; manner of imposition; imposition of tax by both county and municipality located within county.

Article 5 Sales by the Drink PART 1 AUTHORIZATION Imposition of tax by municipalities authorized; rate of tax. Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county. Manner of imposition, payment, and collection of tax. Allowance and reimbursement to dealers collecting tax of percentage of tax due. Article 6 Authorization by counties or municipalities of issuance of licenses for sale of distilled spirits by the drink generally; procedure. Procedure for authorization of sale in counties and municipalities in which package sales lawful; procedure for nullifying prior approval and authorization of sales by the drink. Procedure for authorization of sale in counties and municipalities in which package sales are not lawful; procedure for nullifying prior approval and authorization of sales by the drink. Municipalities in wet counties.

Designation of Sales Territories and Wholesalers for Out-of-State Brands Short title. Purposes and policies. Submission of labels; designation of sales territories and exclusive wholesale distributors; approval by commissioner. Regulations. Article 7 Sales by the Drink in Certain Municipalities; Withdrawal Municipalities in wet counties.

PART 2 Article 8 Tastings Adoption of local rules and regulations governing issuance of licenses and conduct of licensees.

Tastings of distilled spirits; definitions; general provisions; prohibited sales; administration [Repealed].

Administrative rules and regulations. - Wholesaler of distilled spirits, Official Compilation of the Rules and Reg- ulations of the State of Georgia, Rules of Department of Revenue, Alcohol and Tobacco Tax Unit, Subject 560-2-4.