§ 3-5-82. Requirement of Markings on Containers
No decal, stamp, or other marking shall be required on malt beverage containers designating the particular municipality or county in which a sale of malt beverages is made or in which resides a licensed retailer to whom the beverages are delivered. History. Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § […]
§ 3-5-83. Use of Excess Tax Revenues by Consolidated Governments and Certain Counties
Any tax revenue realized pursuant to this part by a consolidated government existing on July 1, 1981, which is in excess of the amount levied locally on December 1, 1972, shall be used to construct a convention center or to pay for the operation of a convention center. Any tax revenue realized pursuant to this […]
§ 3-5-84. Enforcement of Part
This part shall be enforced by the commissioner or by any municipality or county permitting the sale of malt beverages within its boundaries, especially with regard to collection and payment of the taxes provided for by this part. History. Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. […]
§ 3-5-90. Malt Beverages Containing Less Than One-Half of 1 Percent Alcohol by Volume
Malt beverages 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, § 3-5-90 , enacted by Ga. L. 1987, p. 562, § 1.
§ 3-5-34. Brewer-Wholesaler Relations — Applicability of Code Sections 3-5-29 Through 3-5-33
Code Sections 3-5-29 through 3-5-33 shall apply to designations in effect on or after July 1, 1983. History. Code 1981, § 3-5-34 , enacted by Ga. L. 1983, p. 1214, § 2.
§ 3-5-35. Declaration of Policy; “Brewpubs”
The General Assembly reaffirms the policy of this state of strict enforcement of laws and regulations applicable to the manufacture or sale of beer, including without limitation those establishing the three-tier distribution system with prohibitions against ownership and employment interests between the three tiers but creates a limited exception for the operation of “brewpubs” as […]
§ 3-5-36. “Brewpub” Exception to Three-Tier Distribution System
A limited exception to the provisions of Code Sections 3-5-29 through 3-5-32 providing a three-tier system for the distribution and sale of malt beverages shall exist for owners and operators of brewpubs, subject to the following terms and conditions: No individual shall be permitted to own or operate a brewpub without first obtaining a proper […]
§ 3-5-37. “Brewpub” Exception; Rules and Regulations
The Department of Revenue shall be authorized to promulgate and enforce such rules and regulations as it may deem necessary to carry out or make effective the provisions of Code Sections 3-5-35 and 3-5-36. History. Code 1981, § 3-5-37 , enacted by Ga. L. 1995, p. 734, § 3.
§ 3-5-40. Requirement by Counties or Municipalities of Licenses for Manufacture, Distribution, and Sale of Malt Beverages; Effect of Revocation of License Issued by Commissioner or by County or Municipality Upon License Issued by Other
The businesses of manufacturing, distributing, and selling malt beverages at wholesale or retail shall not be conducted in any county or incorporated municipality of this state without a license from the governing authority of the county or municipality. When any county or municipal license issued pursuant to this Code section is revoked by the governing […]
§ 3-5-41. Requirement and Issuance of County Licenses Generally
If any business allowed under this chapter is proposed to be carried on within the unincorporated area of a county, the applicant for a license shall pay to the proper officer, to be designated by the governing authority of the county, an annual license fee as fixed by the governing authority. The license shall apply […]