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Call Now: 904-383-7448(a) An annual occupational license tax is imposed upon each distiller, manufacturer, broker, importer, wholesaler, fruit grower, and retail dealer of distilled spirits in this state, as follows: (1) Upon each distiller and manufacturer ...................... $ 1,000.00 (2) Upon each wholesale dealer ................................. 1,000.00 (3) Upon each importer ......................................... 1,000.00 (4) Upon each fruit grower ..................................... 500.00 (5) Upon each broker ........................................... 100.00 (6) Upon each retail dealer ................................... 100.00 (7) Upon each special event use permit applicant ............... 100.00
An annual occupational license tax shall be paid for each place of business operated. An application for the applicable 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.
(Ga. L. 1937-38, Ex. Sess., p. 103, §§ 5, 9; Ga. L. 1972, p. 207, § 4; Ga. L. 1974, p. 1125, § 1; Ga. L. 1979, p. 923, § 2; Code 1933, § 5A-2501, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 30; Ga. L. 2012, p. 827, § 2/HB 1066.)
This section authorizes the licensing by state of distilling and manufacturing only in those counties which have voted in favor of taxing and controlling alcoholic liquors. A license cannot, therefore, be lawfully issued and granted by the state to a person to manufacture, sell, or distribute alcohol or distilled spirits in a dry county. It is, therefore, no penal offense, separate from the unlawful manufacture of alcoholic liquor, for a person to operate a whiskey still and manufacture such alcoholic liquor or alcohol without obtaining a license to do so from the state. Shuman v. State, 82 Ga. App. 130, 60 S.E.2d 521 (1950).
A person cannot be legally licensed by state to manufacture alcoholic liquors in dry county; hence, one found operating illicit liquor still in dry county cannot be convicted of operating a distillery without a license in violation of this section. Odum v. State, 82 Ga. App. 134, 60 S.E.2d 522 (1950); Tanner v. State, 90 Ga. App. 789, 84 S.E.2d 600 (1954).
Where commodity may be legally sold under a license, indictment alleging unlawful sale of such commodity must negate fact that accused had a license, under terms of which sale would have been legal. Thus, an indictment for unlawful sale of intoxicating liquors which fails to allege that either accused or purchasers did not have a distillers' license is insufficient. Capitol Distrib. Co. v. State, 83 Ga. App. 303, 63 S.E.2d 451 (1951).
- 45 Am. Jur. 2d, Intoxicating Liquors, §§ 108, 116 et seq., 199 et seq.
- 48 C.J.S., Intoxicating Liquors, §§ 99, 101, 199, 202.
- Civil liability of one who takes out license for sale of intoxicating liquor for benefit of another, 2 A.L.R. 1516.
Exacting for intoxicating liquor license an amount in excess of cost of regulation in order to limit the number and determine the character and responsibility of licensees, 103 A.L.R. 327.
Intoxicating liquor business as subject to a tax imposed generally on occupations or business, 117 A.L.R. 686.
Intoxicating liquor license as subject to execution or attachment, 148 A.L.R. 492.
Power to limit the number of intoxicating liquor licenses, 163 A.L.R. 581.
Change in law pending application for permit or license, 169 A.L.R. 584.
Right to withdraw application to procure or to transfer liquor license, 73 A.L.R.2d 1223.
Liquor license as subject to execution or attachment, 40 A.L.R.4th 927.
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