§ 3-6-20. Levy and Amount of State Occupational Tax; Application for License

1. 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

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2. 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.