O.C.G.A.
O.C.G.A.

O.C.G.A. § 3-6-20 (2019)

Levy and amount of state occupational tax; application for license

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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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(a) An annual occupational license tax is imposed upon each winery, manufacturer, broker, importer, wholesaler, and retail dealer of wine in this state, as follows:

(1) Upon each winery and manufacturer ................ $ 1,000.00

(2) Upon each wholesale dealer ..............................

500.00

(3) Upon each importer ........................................

500.00

(4) Upon each broker ..........................................

50.00

(5) Upon each retail dealer ...................................

50.00

(6) Upon each special event use permit applicant . . . . . . .

50.00

(b) 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.

History

Code 1933, § 58-804, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5501, enacted by Ga. L. 1980,

p. 1573, § 1; Ga. L. 2012, p. 827, § 6/HB 1066.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 120 et seq., 168 et seq. 51 Am. Jur. 2d, Licenses and Permits, § 7 et seq. 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. Intoxicating liquor business as subject to a tax imposed generally on occupations or business, 117 A.L.R. 686.