TITLE 3 ALCOHOLIC BEVERAGES

Section 8. Sale of Alcoholic Beverages at Publicly Owned Facilities, 3-8-1 through 3-8-6.

ARTICLE 4 LOCAL EXCISE TAXATION

3-8-6. Technical institutes; service of alcoholic beverages; regulation and tax.

1. As used in this Code section, the term "technical institute" means any facility which is operated by a unit of the Technical College System of Georgia and which has a business conference center capable of accommodating 200 people or more incident to its operation.
2. Notwithstanding the provisions of Code Sections 3-3-21 and 3-3-21.1, a technical institute may serve alcoholic beverages incident to its operation of a business conference center.
3. For purposes of regulating and taxing the sale, storage, and distribution of alcoholic beverages as provided in this Code section, a technical institute shall be considered to be within a municipality if the institute, or a greater part of the institute, is within the limits of the municipality. A technical institute shall be considered to be within the unincorporated area of a county if the institute, or a greater part of the institute, is located within the unincorporated area of the county.

(Code 1981, §3-8-6, enacted by Ga. L. 1999, p. 1225, § 3; Ga. L. 2008, p. 335, § 3/SB 435.)