§ 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 […]
§ 3-5-42. Requirement and Issuance of Municipal Licenses Generally; Requirement by County of License for Business Licensed by Municipality
If any business allowed under this chapter is proposed to be carried on within the corporate limits of a municipality, the applicant for a license shall pay to the proper officer, to be designated by the governing authority of the municipality, an annual license fee as fixed by the governing authority. The license shall apply […]
§ 3-5-43. Restriction on Amount of License Fee Charged by County or Municipality Other Than That of Wholesale Dealer’s Principal Place of Business
Where a wholesale dealer is licensed to do business in more than one municipality or county of this state, no municipality or county other than that of the wholesale dealer’s principal place of business shall charge a license fee exceeding $100.00. History. Ga. L. 1950, p. 185, § 1; Code 1933, § 5A-4304, enacted by […]
§ 3-5-60. Levy and Amount of Tax
There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes: Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of $10.00 on each container sold containing […]
§ 3-5-27. Malt Beverages Acquired by Retail Dealers From Persons Other Than Licensed Wholesale Dealers Declared Contraband
Any malt beverage possessed, sold, or offered for sale by a retail dealer which was purchased or otherwise acquired from any person other than a wholesale dealer authorized to do business under this chapter is declared to be contraband and shall be seized by the commissioner or the appropriate local authorities and disposed of by […]
§ 3-5-28. Delivery, Receipt, and Storage of Malt Beverages Sold by Wholesale Dealers to Retail Dealers
All malt beverages sold by a wholesale dealer to a retail dealer shall be delivered only to the premises of a licensed retail dealer and transported only by a conveyance owned, or leased, and operated by a wholesale dealer who is designated to deal in the brands of malt beverages sold and is licensed to […]
§ 3-5-29. Brewer-Wholesaler Relations — “Agreement” Defined
As used in Code Sections 3-5-30 through 3-5-34, the term “agreement” shall mean a commercial relationship, not required to be evidenced in writing, of definite or indefinite duration between a brewer and a malt beverage wholesaler pursuant to which the wholesaler has been authorized to distribute one or more of the brewer’s brands of malt […]
§ 3-5-1. Definitions
As used in this chapter, the term: “Barrel” means 31 gallons. “Brewer” means a manufacturer of malt beverages. “Case” means a box or receptacle containing not more than 288 ounces of malt beverages on the average. History. Code 1933, § 5A-4101, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 2017, p. 406, […]