§ 3-4-92. Procedure for Authorization of Sale in Counties and Municipalities in Which Package Sales Are Not Lawful; Procedure for Nullifying Prior Approval and Authorization of Sales by the Drink
In every county and municipality in which package sales of distilled spirits are not lawful, sales of distilled spirits as provided in this article may be authorized after approval as provided in this Code section. In the event the governing authority of any municipality or county coming under the provisions of this Code section desires […]
§ 3-4-93. Municipalities in Wet Counties
Any municipality which lies wholly or partially within a county which has approved the sale of distilled spirits by the drink for consumption only on the premises in a county-wide referendum as provided in this article and which, on January 1, 1985, was issuing licenses permitting the sale of distilled spirits by the drink for […]
§ 3-4-110. Adoption of Local Rules and Regulations Governing Issuance of Licenses and Conduct of Licensees
The governing authority of every county and municipality authorized to issue licenses as provided in this article shall have the power and authority to adopt all reasonable rules and regulations governing the qualifications and criteria for the issuance of any licenses for the sale of distilled spirits by the drink and shall further have the […]
§ 3-4-111. Sale by Wholesalers to Licensees; Purchase by Licensees From Wholesalers; Declaration of Contraband
Those persons who are duly licensed as wholesalers of distilled spirits under this title may sell distilled spirits at wholesale prices to any person or persons licensed as provided in this article. Persons licensed under this article may purchase distilled spirits from a licensed wholesaler at wholesale prices. Any distilled spirits possessed, sold, or offered […]
§ 3-4-111.1. Occupational License Tax Upon Retail Consumption Dealers; Annual Payment; Application
An annual occupational license tax in the amount of $100.00 is imposed upon each retail consumption dealer in this state. The annual occupational license tax shall be paid for each place of business operated. An application for a retail consumption dealer’s license required pursuant to this title along with the payment of the tax required […]
§ 3-4-130. Imposition of Tax by Municipalities Authorized; Rate of Tax
The governing authority of each municipality in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages. This Code section shall not apply to […]
§ 3-4-131. Imposition of Tax by Counties Authorized; Rate of Tax; Taxation by Both County and Municipality Located Within County
The governing authority of each county in which the sale of distilled spirits by the drink is permitted may impose, levy, and collect an excise tax upon the sale of the beverages, which tax shall not exceed 3 percent of the charge to the public for the beverages. No tax authorized by subsection (a) of […]
§ 3-4-132. Manner of Imposition, Payment, and Collection of Tax
The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131. History. Ga. L. 1977, p. 744, § […]
§ 3-4-133. Allowance and Reimbursement to Dealers Collecting Tax of Percentage of Tax Due
Dealers collecting the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due, if the amount is not delinquent at the time of payment. The rate of […]
§ 3-4-150. Short Title
This article shall be known and may be cited as the “Georgia Distilled Spirits Distribution Act.” History. Code 1981, § 3-6-150, enacted by Ga. L. 1984, p. 375, § 1; Code 1981, § 3-4-150 , as redesignated by Ga. L. 1985, p. 149, § 3.