O.C.G.A. § 3-6-71 (2019)
Wines containing less than one-half of 1 percent alcohol by volume
Wines which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title.
History
Code 1981, § 3-6-71, enacted by Ga. L. 1987, p. 562, § 2.
CHAPTER 7 SALE OF DISTILLED SPIRITS BY PRIVATE CLUBS Sec.
Article 1 General Provisions Sec.
Definitions. Applicability of chapter to private clubs.
Article 2 State Authorization and Regulation
Issuance of alcoholic beverage licenses to private clubs by commissioner generally; promulgation of rules and regulations generally; privileges conferred by licenses. License fees; prelicense investigation fee. Promulgation of rules and regulations as to sale, possession, and use of alcoholic beverages in private clubs.
Article 4 Local Excise Taxation
Article 3 Local Authorization and Regulation
upon direction of governing authorities; notice; rules and regulations; timing; ballots; frequency; approval of licenses. Calling of special elections upon presentation of petitions by voters; rules and regulations; frequency; procedure for calling and conduct of elections for purpose of nullifying previous election results; approval of licenses. Issuance of alcoholic beverage licenses to private clubs by governing authorities of certain counties and municipalities; privileges conferred by licenses; rules and regulations; sale by wholesalers to licensees.
Authority of counties or municipalities to regulate and license private clubs generally. Calling of special elections
Administrative rules and regulations. - Farm wineries, Official Compilation of the Rules and Regulations of the
Levy and amount of tax on sale of distilled spirits; persons required to pay tax; collection of tax. Imposition of tax on sale of mixed drinks.
State of Georgia, Rules of Department of Revenue, Alcohol and Tobacco Tax Unit, Chapter 560-2-10.
Annotations
OPINIONS OF THE ATTORNEY GENERAL Authorization for sales. - If sales of distilled spirits are not already lawful in a local jurisdiction, they may be made law-
ful only at private clubs by the procedure set out in O.C.G.A. T. 3, Ch. 7. 1983 Op. Att’y Gen. No. U83-12.
RESEARCH REFERENCES ALR. - Test of intoxicating character of liquor, 4 A.L.R. 1137; 11 A.L.R. 1233; 19 A.L.R. 512; 36 A.L.R. 725; 91 A.L.R. 513.
Criminal responsibility of one who acts as sentinel during violation of intoxicating liquor law, 64 A.L.R. 427.
Intoxicating liquor business as subject to a tax imposed generally on occupations or businesses, 117 A.L.R. 686. What constitutes injury to means of support within civil damage or dramshop act, 4 A.L.R.3d 1332. Third person’s participating in or encouraging drinking as barring him from recovering under civil damage or similar acts, 26 A.L.R.3d 1112.
Sale of liquor to homosexuals or permitting their congregation at licensed premises as ground for suspension or revocation of liquor license, 27 A.L.R.3d 1254. Criminal liability of member or agent of private club or association, or of owner or lessor of its premises, for violation of state or local liquor or gambling laws thereon, 98 A.L.R.3d 694.
ARTICLE 1 GENERAL PROVISIONS
Cross references. - Nonprofit corporations generally, T. 14, C. 3. County and municipal regulation of roadhouses, pub-
lic dance halls, and other facilities, § 43-21-50.