O.C.G.A. § 3-4-48 (2019)
Maximum annual license fees for municipal or county licenses
The annual license fee to be charged by a municipality or county pursuant to this article shall not be more than $5,000.00 for each license.
History
Ga. L. 1937-38, Ex. Sess., p. 103, § 9; Ga. L. 1965, p. 451, § 1; Code 1933, § 5A-2313, enacted by Ga. L. 1980, p. 1573, § 1; Code 1981, § 3-4-50; Code 1981, § 3-4-48, as redesignated by Ga. L. 2017, p. 820, § 2/HB 485. The 2017 amendment, effective May 9, 2017, redesignated former Code Section 3-4-50 as this Code section.
Annotations
Editor’s notes. - Ga. L. 2017, p. 820, § 2/HB 485, repealed former Code Section 3-4-48, relating to the effective date of nullification of previous election result, and enacted the present Code section. The former Code section was based on Ga. L. 1980, p. 1573, § 1, and was repealed effective May 9, 2017.
JUDICIAL DECISIONS Law does not require that fee for retailer’s license be fixed sum. City of Atlanta v. Henry Grady Hotel Corp., 220 Ga. 249, 138 S.E.2d 362 (1964). Special license tax unauthorized. - Special license tax of set amount per case of liquor, payable cash-on-delivery, is not an annual license fee payable in advance and is therefore unauthorized. City of Atlanta v. Henry Grady Hotel Corp., 220 Ga. 249, 138 S.E.2d 362 (1964).
City license fee authorized. - A city ordinance requiring ‘‘$1,000.00 per annum plus an amount equal to 1 percent of the gross sales of the previous year in excess of $100,000.00’’ is an annual license fee payable in advance, and is authorized. City of Atlanta v. Henry Grady Hotel Corp., 220 Ga. 249, 138 S.E.2d 362 (1964).
OPINIONS OF THE ATTORNEY GENERAL Basis for differences in retail liquor license rates. - Any differences in retail liquor license rates imposed by municipality must be based on reasonable classification. 1954-56 Op. Att’y Gen. p. 493. Issuance of free license. - County commissioners may not issue license free of charge to retailers to sell intoxicating liquors, but may issue free license for sale
of beer and wine. 1954-56 Op. Att’y Gen. p. 458. Exclusiveness of county regulation. - No valid local or special law could be enacted which would give a county power to tax and regulate liquor therein to the exclusion of such power in municipalities within the county. 1971 Op. Att’y Gen. No. U71-8.
RESEARCH REFERENCES Am. Jur. 2d. - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 168, 169. C.J.S. - 48 C.J.S., Intoxicating Liquors, §§ 400 et seq., 409 et seq. ALR. - 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. Effect of state regulation of liquor sales on municipal power to impose occupation license or tax for revenue, 6 A.L.R.2d 737.